156. Notice of demand.

[1][(1)] When any tax, interest, penalty, fine or any other sum [2][* * *] is payable in consequence of any order passed under this Act, the [3][Assessing] Officer shall serve upon the assessee a notice of demand in the prescribed form[4] specifying the sum so payable.

[5][(2) Where the income of the assessee of any assessment year, beginning on or after the 1st day of April, 2021, includes income of the nature specified in clause (vi) of sub-section (2) of Section 17 and such specified security or sweat equity shares referred to in the said clause are allotted or transferred directly or indirectly by the current employer, being an eligible start-up referred to in Section 80-IAC, the tax or interest on such income included in the notice of demand referred to in sub-section (1) shall be payable by the assessee within fourteen days