Notice to furnish return: power to require post-deadline tax base return in prescribed verified form and particulars. The provision authorises the Assessing Officer to serve a notice requiring a person, after the normal filing period has expired, to furnish a return of tax bases for the relevant financial year within a prescribed short period from receipt. The return must be furnished in the prescribed form, verified in the prescribed manner, and include such other prescribed particulars.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Notice to furnish return: power to require post-deadline tax base return in prescribed verified form and particulars.
The provision authorises the Assessing Officer to serve a notice requiring a person, after the normal filing period has expired, to furnish a return of tax bases for the relevant financial year within a prescribed short period from receipt. The return must be furnished in the prescribed form, verified in the prescribed manner, and include such other prescribed particulars.
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