Amendment status not verified — confirm the current text below against the official source.
Where any tax or penalty is payable in consequence of any order passed under or in pursuance of this Act. the assessing authority shall serve on the person concerned a notice of demand in the prescribed form specifying the amount so payable. ' , t 19. (1) The tax or penalty payable under this Act shall be paid in the manner hereinafter provided. (2) Every person liable to furnish a return under sub— section (1) of section 7 shall; before he furnished the return pay into a Government treasury the full amount of tax due on the basis of such» return and shall furnish, along with the returns a ure‘cei'pt from such treasury in token of such payment. (3) The principal officer deducting any tax under section 11 shall pay the amount to a Government treasury Within thirty days of such deduction and shall furnish along with the returns required to be made under sub-section (2) thereof. a receipt from such treasury in token of such payment. (4) The amount of tax or penalty due under this Act; (a) in excess of payment already made; or (b) Where no payment has been made. shall be paid by such date as may be specified in the notice of demand and, where no such date is specified, it shall be paid within thrity days of service of the notice of’ demand. 9