Just a moment...
AI-powered research trained on the authentic TaxTMI database.
Launch AI Search →Powered by Weblekha - Building Scalable Websites
Press 'Enter' to add multiple search terms. Rules for Better Search
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
<h1>Assessment of unregistered persons permits officer to estimate unpaid tax where liable persons failed to register, with right to hearing.</h1> Where a person liable to pay tax fails to obtain registration or has had registration cancelled but remains liable, the proper officer may assess that person's tax liability to the best of his judgement for the relevant tax periods and issue an assessment order within a five-year period measured from the date specified for furnishing the annual return for the financial year to which the unpaid tax relates, provided the person is given an opportunity of being heard.