Assessment of non-filers of returns allows best-judgment tax assessment after notice, with withdrawal on filing valid returns.

Assessment of non-filers of returns is permitted where a registered person fails to furnish the return under section 39 or section 45 even after notice under section 46. The proper officer may assess tax liability to the best of judgement on the basis of relevant material and issue an assessment order within the prescribed period. A valid return filed within sixty days, or within a further sixty-day period on payment of additional late fee, causes the assessment order to be deemed withdrawn, while liability for interest and late fee continues.

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