Rule 222: Notice of demand for advance tax orders in Form No. 151
Under section 407 the Assessing Officer may order a person already assessed to pay advance tax, and that order is followed by a notice of demand under section 289. Rule 222 says this particular notice of demand is in Form No. 151, irrespective of the general notice-of-demand rule in Rule 179.
Official notified Income-tax Rules, 2026Need advice on Rule 222?
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Bare law
Rule 222 - Notice of demand under section 289
Irrespective of anything contained in rule 179, 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
What the rule does
Rule 179(1) prescribes Form No. 103 for notices of demand under section 289 in general. Rule 222 makes Form No. 151 the form for a notice of demand served in pursuance of an order under section 407. Rule 179(2) also points to Form No. 151 for this case.
How it fits with section 407
Section 407(1) lets the Assessing Officer require a person who has already been assessed by way of regular assessment to pay advance tax on a "specified sum". Section 407(2) and (5) say the order, or an amended order, is followed by a notice of demand under section 289.
Section 407(7) deals with a notice served after one or more instalment due dates in section 408. The appropriate part, or the whole, of the advance tax in the notice is then payable on or before each due date falling after service.
What to do on receiving Form No. 151
Check the specified sum and the instalments shown.
If you estimate your advance tax on current income to be lower than the amount in the order, section 407(8) allows an intimation in the prescribed form. Rule 223 prescribes Form No. 152 for that intimation.
Key takeaways
Form No. 151
The section 289 notice of demand that follows a section 407 order.
Overrides Rule 179
Rule 222 applies irrespective of anything in Rule 179.
Response
A lower estimate is intimated in Form No. 152 under Rule 223.
Practical checklist
- Match the Form No. 151 amounts with the section 407 order.
- Diary the remaining section 408 instalment dates.
Avoid
- Do not confuse Form No. 151 with the general Form No. 103 notice.
FAQs
Which form is the general notice of demand?
Form No. 103 under Rule 179(1). Form No. 151 is used for notices following a section 407 order.
When can a section 407 order be passed?
Section 407(2) allows the order at any time during the financial year but not later than the last day of February of that year.
What if the notice arrives after an instalment date?
Section 407(7) makes the appropriate part or the whole of the advance tax payable on or before each due date falling after service of the notice.
Can I pay less than the amount in the order?
Section 407(8) allows an intimation of a lower estimate in the prescribed form (Form No. 152 under Rule 223) and payment as per that estimate.
Glossary
- Notice of demand
- The notice under section 289 specifying a sum payable.
- Specified sum
- The base for advance tax under a section 407 order, defined in section 407(3) and (6).