Assessment powers: Assessing Officer may require documents and may assess chargeable interest to best judgment after noncompliance.

Section 8 empowers the Assessing Officer to require production of accounts, documents or evidence from persons who filed returns or were issued notices under section 7, and to make a written assessment of total chargeable interest and interest-tax payable after considering obtained and relevant material. If a person fails to file a return or comply with a section 7 notice, the Assessing Officer may, after gathering relevant material and giving an opportunity to be heard by a show-cause notice, assess chargeable interest to the best judgment and determine the sum payable; the hearing requirement is excepted where a section 8(1) notice was issued prior to assessment.

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