Form 151: Advance-tax demand notice under sections 289 and 407
Source checked 21 October 2026 · Original author: Finin2min Editorial Desk
Purpose, person and period
Advance-tax demand notice under sections 289 and 407.
The Assessing Officer issues the Form 151 advance-tax demand and enclosed computation; the taxpayer checks the actual basis, credits and instalments and uses Form 152 for the prescribed lower-estimate intimation.
Period gate: This numbered form belongs to the Income-tax Rules, 2026, effective 1 April 2026. The predecessor 28 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, Rule 222; Section 289, Section 407. Physical PDF pp 841-843; printed Gazette pp 2373-2375.
Rule 179, Rule 222 — 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.
Rule 179, Rule 222 — connected rule text
222. Notice of demand under section 289. — Irrespective of anything contained in rule 179, 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 advance-tax demand model shows a company’s four cumulative instalments and the net tax calculation.
| Form field / block | Completed fictional entry |
|---|---|
| Notice Part A / Part B | Example Company Ltd, synthetic ZZZCE0000Z, 10 Model Road Pune / TY 2026-27 / model AO office / section 407(2), order dated 15 May 2026 |
| Enclosure: assessed/returned income basis / income subject | Assumed relevant preceding record / ordinary company income Rs 10,00,000; no agriculture, exempt share or other adjustment |
| Gross tax / deductible tax / relief / prior demand payments | Rs 2,60,000 at assumed 25% plus cess / Rs 60,000 TDS / nil double-tax relief / nil prior demand payment |
| Balance / total sum | Rs 2,00,000 |
| Instalments: June / September / December / March | 15 June 2026 Rs 30,000 / 15 September Rs 60,000 / 15 December Rs 60,000 / 15 March 2027 Rs 50,000 |
| Authority signature | NOT ISSUED, NOT SIGNED; no enforceable demand created |
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
- 2,60,000 - 60,000 = 2,00,000.
- Cumulative 15%, 45%, 75%, 100% are 30,000, 90,000, 1,50,000 and 2,00,000; incremental instalments sum to 2,00,000.
The actual AO order, statutory income basis, available TDS and applicable rate control. The March source form’s instruction referring a lower estimate to Form 153 conflicts with actual Form 152 under Rule 223; Form 153 is a recovery certificate, not the estimate intimation.
Prepare, furnish and retain
- Use the form identity and period above, then determine the person who prepares, issues or verifies it from Rule 179, Rule 222. 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 151 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
- Physical PDF pp 841-843; printed Gazette pp 2373-2375; Appendix III, Form 151
- Finance Act 2026, current-rate Schedule and relevant amendments: section 84 (393), section 85 (394), section 59 (206); read exact payment and tax-year branch
- Corrigendum to G.S.R.198(E), 16 April 2026; read affected printed page references
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.