Section 30 - Notice of demand - Wealth Tax Act, 1957

CHAPTER VII PAYMENT AND RECOVERY OF WEALTH-TAX 1 [ Notice of demand. 30. 2 When any tax, interest, penalty, fine or any other sum is payable in consequence of any order passed under this Act, the 3 [Assessing Officer] shall serve upon the assessee a notice of demand in the prescribed form specifying the sum so payable.] --------------------- Notes:- 1. Substituted vide Wealth-tax (Amendment) Act,1964, w.e.f. 1-4-1965. 2. See rule 4 and Form C. 3. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- "Wealth-tax Officer"