{
    "act_title": "THE ASSAM AGRICULTURAL INCOME-TAX ACT, 1939",
    "act_slug": "the-assam-agricultural-income-tax-act-1939",
    "section_label": "Section",
    "section": {
        "number": "23",
        "title": "Section 23. Notice of demand",
        "chapter": null,
        "content": "When the Agricultural Income-tax Officer has determined a sum to be payable by an assessee under section 20, or when an order has been passed under section 22 for the payment of penalty, the Agricultural Income-tax Officer shall serve on the assessee a notice of demand in the prescribed form specifying the sum so payable.",
        "footnote": "",
        "is_definition": false,
        "sort_order": 680
    },
    "prev_section": "22",
    "next_section": "24"
}