Rule 179: Demand notices and the special section 407 form
Rule 179 prescribes the form for a notice of demand under section 289. Form 103 is the general form, while a notice pursuant to an order under section 407 uses Form 151.
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Rule 179 - Notice of demand under section 289
(1) The notice of demand under section 289 shall be in Form No. 103, subject to the provisions of sub-rule (2).
(2) The notice of demand under section 289, to be served upon the assessee in pursuance of an order under section 407, shall be in Form No. 151.
Rule breakdown
Identify the order behind the demand
Read the demand notice with the order that gives rise to it. The relevant statutory basis determines whether the general or special form applies.
A form number alone does not establish that every amount, year or payment credit in the demand is correct.
Use the general and special forms correctly
The general notice under section 289 is Form 103. The express exception is a section 289 notice served pursuant to an order under section 407, for which Form 151 is prescribed.
Do not reverse the form numbers or assume that Form 151 applies to all tax demands.
Check the response and payment position separately
Reconcile the demand with the order and recorded payments. Preserve the notice, order and service details, and examine the applicable payment, rectification or challenge procedure.
This rule specifies forms; it does not independently set every payment deadline or resolve whether a particular demand should be contested.
Key takeaways
General form
Form 103 under section 289.
Express exception
Form 151 for the stated section 407 order.
Read the underlying order
The form does not replace the substantive demand analysis.
Practical checklist
- Retain the underlying order and service record.
- Match the form to the statutory basis.
- Reconcile payments and demand computation.
Avoid
- Do not treat the special form as the general form for all demands.
FAQs
Is Form 103 used in every case?
No. The notice pursuant to an order under section 407 is in Form 151.
Does this rule determine all demand payment deadlines?
No. It prescribes the notice forms; the applicable statutory provisions and notice must be examined for payment timing.
Glossary
- Form 151
- The demand notice form for the specific section 407 case described in Rule 179(2).