Section 156 → Section 176
Notice of demand
Quick Answer
Section 156 of the Income Tax Act, 1961 (Notice of demand) corresponds to Section 176 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective 1st April 2026. Status: Retained.
Sec 156
Provision Summary
A formal notice (Form 7) issued when tax, interest, or penalty is due after an order.
Sec 176
Provision Summary
Retained. Failure to pay within 30 days of this notice makes the assessee an 'Assessee in Default'.
Key Changes & Highlights
- Notice is now served digitally with an embedded payment link.
Related Sections
Frequently Asked Questions
What does Section 156 of the Income Tax Act 1961 deal with?
Section 156 (Notice of demand) A formal notice (Form 7) issued when tax, interest, or penalty is due after an order.
What is the new section number for Section 156 under the Direct Tax Code 2025?
Section 156 of the ITA 1961 maps to Section 176 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective from 1st April 2026.
What is the status of Section 156 under the new tax code?
Section 156 is marked as "Retained" with status "Active". Impact: Critical - Legal starting point for tax recovery.
What are the key changes to Section 156 under DTC 2025?
Notice is now served digitally with an embedded payment link.
Disclaimer: This page is for educational and reference purposes only. Section mappings are based on publicly available drafts and circulars. Always consult a qualified Chartered Accountant before filing or making compliance decisions under the Direct Tax Code 2025.
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