Assessment of deductor or collector treated as return of tax bases; non filing triggers notice to furnish the return. The Assessing Officer shall treat every return filed by a deductor or collector under the withholding and collection provisions as a return of tax bases and apply all other provisions of the Code accordingly; where a person fails to file such a return, the Assessing Officer shall issue a notice to furnish the return within a specified time and apply the Code provisions as if the return were a return of tax bases.
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.
Assessment of deductor or collector treated as return of tax bases; non filing triggers notice to furnish the return.
The Assessing Officer shall treat every return filed by a deductor or collector under the withholding and collection provisions as a return of tax bases and apply all other provisions of the Code accordingly; where a person fails to file such a return, the Assessing Officer shall issue a notice to furnish the return within a specified time and apply the Code provisions as if the return were a return of tax bases.
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