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of <h1>Tax Officer Can Notify Non-Filers After 21 Months; Must Submit Returns in 30 Days per Rule</h1> The Assessing Officer is authorized to issue a notice to individuals who have not filed their tax returns within twenty-one months following the end of the relevant financial year. Upon receiving such notice, the individual must submit their tax return within thirty days, adhering to the prescribed form, manner, and additional required details.
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