Notice of demand

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..... where any sum is determined to be payable by the assessee or 4[the deductor or the collector under sub-section (1) of section 143 or sub-section (1) of section 200A or sub-section (1) of section 206CB], the intimation under those sub-sections shall be deemed to be a notice of demand for the purposes of this section.] 6[(2) Where the income of the assessee of any assessment year, beginning on or .....

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..... m such specified security or sweat equity share, whichever is the earliest.] ---------------------- Notes :- 1. "(including annuity deposit referred to in Chapter XXII-A)" omitted by the Finance Act, 1966, w.e.f. 1-4-1967. Originally, the said expression was inserted by the Finance Act, 1964, w.e.f. 1-4-1964. 2. Substituted for "Income-tax" by the Direct Tax Laws (Amendmen .....

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