Best judgment assessment permits tax officers to assess registered non filers after notice under Section 46 and issue assessment orders.

Best judgment assessment may be invoked against registered taxpayers who, after service of the prescribed notice to non filers, fail to furnish returns or provide reliable records; the proper officer may determine tax liability to the best of his judgement from available material, issue the assessment order in the prescribed assessment form and upload a summary electronically. A valid return filed within the stipulated post order period leads to withdrawal of the order but interest and late fee liabilities remain; failure to file within the specified post assessment period renders the order final and recoverable.

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