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Rules 2026 · Rule 222

Notice of demand under section 289 (advance tax order under section 407)

Rules 201-260

Rule 222 repeats that, irrespective of rule 179, the notice of demand under section 289 served pursuant to an order under section 407 is in Form No. 151.

The rule. Irrespective of anything contained in rule 179, the notice of demand under section 289 to be served on the assessee in pursuance of an order under section 407 is in Form No. 151.