Section 179: Notice of demand under section 289
Notice of demand under section 289.
179. (1) The notice of demand under section 289 shall be in Form No. 103, subject to the provisions of sub-rule (2).
(2) The notice of demand under section 289, to be served upon the assessee in pursuance of an order under section 407, shall be in Form No. 151.
Source: official text of Income-tax Rules, 2026 as published on India Code (PDF). All sections of Income-tax Rules, 2026.