Assessment of unregistered persons allows best-judgement tax assessment after registration default, subject to opportunity to be heard.

Assessment of unregistered persons permits the proper officer to assess, to the best of his judgement, tax liability where a person liable to register fails to obtain registration or has had registration cancelled but remains liable to tax; no assessment order shall be passed without giving the person an opportunity of being heard, and the order must be issued within a period measured from the date specified for furnishing the annual return for the relevant financial year.

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