Notice of demand⁹⁴.

156. When any tax, interest, penalty, fine or any other sum ⁹⁵[***] is payable in consequence of any order passed under this Act, the ⁹⁶[Assessing] Officer shall⁹⁷ serve upon the assessee a notice of demand in the prescribed form⁹⁸ specifying the sum so payable:

^98a[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.]