Form (1961 regime) → Form (2025 regime)
Form 28 → 151
Form 28 under the 1961-Act regime corresponds to Form 151 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| Form (1961 regime) | Form (2025 regime) |
|---|---|
| 28 Notice of demand under section 156 of the Income-tax Act, 1961 for payment of advance tax under sub-section (3) or sub-section (4) of section 210 | 151 Notice of demand under section 289 of the Act for payment of advance tax under section 407(2) or 407(5) of the Act |
This mapping is carried verbatim from the official CBDT comparison utility on incometaxindia.gov.in (as of 2026-08-09). The utility is a navigational aid; for legal proceedings rely on the notified text.