Assessment of unregistered persons allows best judgement tax assessments with a time limit and a right to be heard. Section 63 permits a proper officer to make best-judgement assessments of tax where an otherwise liable person failed to obtain registration or had ... Summary
Assessment of unregistered persons allows best judgement tax assessments with a time limit and a right to be heard.
Section 63 permits a proper officer to make best-judgement assessments of tax where an otherwise liable person failed to obtain registration or had registration cancelled but remained liable to tax, and to issue assessment orders within a five-year period measured from the date specified under section 44 for filing the relevant annual return; such orders cannot be passed without affording the person an opportunity of being heard.
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