Income-tax Act, 1961 · Chapter XIV: Procedure for Assessment
Section 156: Notice of demand
The Income-tax Act, 1961 was repealed by the Income-tax Act, 2025 from 1 April 2026. The text is kept here because the judgments below apply it.
When any tax, interest, penalty, fine or any other sum1*** is payable in consequence of any order passed under this Act, the [Assessing Officer] shall serve upon the assessee a notice of demand in the prescribed formspecifying the sum so payable: [Provided that where any sum is determined to be payable by the assessee or4[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.]
Source: India Code (Legislative Department), the text of the Act as it stood before its repeal. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 156
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Jaykishor Chaturvedi & Etc. v. Securities and Exchange Board of India
Whether interest on penalties imposed by the Adjudicating Officer is payable by the appellants, and if so, from which date-whether from the date of the adjudication orders passed by the Adjudicating Officer or the…
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The Excise Commissioner Karnataka & Anr. v. Mysore Sales International Ltd. & Ors.
Whether provisions of Section 206C of the Income Tax Act is applicable in respect of the appellant and whether the liquor vendors (contractors) who bought the vending rights from the appellant on auction, can be termed…
- Joshi Technologies International Inc. v. Union of India & Ors.
- M/S Transcore v. Union of India and Anr.
- Sri Mohan Wahi v. Commissioner, Income Tax, Varanasi and Ors
- Paul Brothers (Tailoring Division) and Ors. Etc. v. Ashim Kumar Mandal and Ors. Etc.