March 23, 2026
Submitted By: Shweta Verma
Form No. 103 - (Notice of demand under section 289 of the Income-tax Act, 2025 read with Rule 179 of the Income-tax Rules, 2026)
Form No. 103 is a Notice of demand issued by the Assessing Officer to an assessee under Section 289 of the Income Tax Act, 2025, to notify the assessee of any tax, interest, penalty or any other sum payable for a tax year or block period. Form No. 103 is prescribed under Rule 179 of the Income-tax Rules, 2026.
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