Form 103: Notice of demand under section 289
Source checked 21 October 2026 · Original author: Finin2min Editorial Desk
Purpose, person and period
Notice of demand under section 289.
The Assessing Officer issues Form 103 for a determined demand. The recipient checks the order, service date and applicable payment or appeal provisions; the PDF illustration is not a demand.
Period gate: This numbered form belongs to the Income-tax Rules, 2026, effective 1 April 2026. The predecessor 7 is a concordance, not permission to change an earlier-year filing into a new-law form. For earlier periods, use the applicable 1961 Act form and saved procedure.
Controlling rule and source pages
Rule 179; Section 289, Section 407. Physical PDF pp 620-621; printed Gazette pp 2152-2153.
Rule 179 — connected rule text
179. Notice of demand under section 289 . — (1) The notice of demand under section 289 shall be in Form No. 103, subject to the provisions of sub-rule (2). (2) The notice of demand under section 289, to be served upon the assessee in pursuance of an order under section 407, shall be in Form No. 151.
Completed field illustration
Fictional data, not for filing. An unissued demand-notice model shows the ordinary payment and appeal period for a hypothetical assessment demand.
| Form field / block | Completed fictional entry |
|---|---|
| Addressee / PAN / status | Priya Arun Sharma / synthetic ZZZPS0000Z / individual |
| Paragraph 1: TY / order / sum | 2026-27 / MODEL-ASSESSMENT-103 / Rs 62,400 assumed demand |
| Service date / paragraph 2: payment period | 5 September 2028, assumed / ordinary 30-day period, model last date 5 October 2028; no shortened-period approval assumed |
| Paragraph 3: default interest | Prescribed 1% per month or part, where section 411 conditions apply; not imposed by this model |
| Paragraphs 4-5: penalty / recovery | Statutory consequences identified; no actual penalty order or recovery initiated |
| Paragraph 6: first appeal | Form 99 / ordinary 30-day assessment-demand service trigger; no appeal or stay granted by this notice model |
| Paragraph 7: Tribunal branch | Not applicable to this assumed AO assessment demand; no simultaneous Tribunal route asserted |
| AO / date / address / signature | MODEL AO ROLE / 1 September 2028 / MODEL OFFICE / NOT ISSUED, NOT SIGNED |
This illustrates the named fields, not every possible schedule. Use the complete official extract for additional applicable fields, annexures and verification. “Not signed” means no professional certification or authority action has occurred.
Reconcile the example
- The model payment and first-appeal dates use the same assumed service event.
- An appealed demand does not automatically disappear or become stayed.
Only a real authority can issue the demand. Verify service, the underlying order, payment status, any shorter-period approval and any extension/stay before acting. An instalment/extension application is governed separately by section 411. Source caution: the March Form 103 paragraph 7 prints sixty days for a Tribunal appeal. Current section 362(3) instead prescribes two months from the end of the communication month; use the Act for that separate Tribunal branch.
Prepare, furnish and retain
- Use the form identity and period above, then determine the person who prepares, issues or verifies it from Rule 179. An authority-issued order is not an applicant filing.
- Collect the records that support the actual fields in the example; keep any mandatory schedules and annexures specified in the complete source form.
- Reconcile dates, amounts, units and identifiers to the underlying records. Preserve the applicable rule version and any later correcting notification.
- Where the rule prescribes electronic furnishing, use the current official utility/schema and authorised verification. A local PDF does not produce a portal acknowledgement.
- Retain the submitted version, supporting schedules and actual acknowledgement or issued certificate/order, as applicable. This fictional model supplies none of those evidential outcomes.
Download the correct documents
Official Form 103 source extract Filled sample — fictional field illustration
The official extract preserves source pages; later amendments are supplied with affected forms. Read the April corrigendum where its printed-page corrections apply. The filled field illustration is an educational model and cannot be filed.
Primary sources
Questions readers ask
Does this sample prove approval, filing or a professional conclusion?
No. It completes the named fields using synthetic facts. It has no real signature, DSC, approval or acknowledgement.
Can I use the legacy form number for a current tax-year obligation?
Establish the governing period first. A predecessor number is a cross-reference; earlier-year procedures and current-year forms must be kept distinct.