# The Finance Act, 2008, Section 40: Amendment of section 156

- Act: The Finance Act, 2008
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2008/section/40/

## Text

Amendment of section 156. 40. In section 156 of the Income-tax Act, the following proviso shall be inserted, namely:— "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.". © Copyright. Taxmann Publications Pvt. Ltd.

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