Notice of demand59.
156. When any tax, interest, penalty, fine or any other sum 60[***] is payable in consequence of any order passed
under this Act, the 61[Assessing] Officer shall62 serve upon the assessee a notice of demand in the prescribed form63 specifying the sum so payable :
64[Provided that where any sum is determined to be payable by the
assessee under sub-section (1) of section 143, the
intimation under that sub-section shall be deemed to be a notice of demand for
the purposes of this section.]