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The Expenditure-tax Act, 1987

Section 20. Notice of demand.

When any tax, interest, penalty or any other sum is payable under this Act, the 35 Assessing Officer shall serve upon the assessee a notice of demand in the prescribed form, specifying the sum so payable and the amount of chargeable expenditure in relation to which such sum is payable.

Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.

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