Section 222 of Income-tax Rules, 2026 – Notice of demand under section 289

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Section 222: Notice of demand under section 289

Notice of demand under section 289.

222. Irrespective of anything contained in rule 179, 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.

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