# The Gift-tax Act, 1958, Section 31: Notice of demand

- Act: The Gift-tax Act, 1958 (Act 18 of 1958)
- In force from: 1958-04-01
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/gift-tax-act/section/31/

## Text

When any tax, interest, penalty, fine or any other sum is payable in consequence of any order passed under this Act, the [Assessing Officer] shall serve upon the assessee a notice of demand in the prescribed form specifying the sum so payable.]

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