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    <title>Return of chargeable interest</title>
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    <description>Section 7 requires credit institutions, through their principal officer or designated agent, to furnish a verified return of chargeable interest for the previous year in the prescribed form and with prescribed particulars. The Assessing Officer may serve a notice compelling a return within a short specified period before the assessment year end. Where returns are late or contain omissions or errors, the assessee may file a return or a revised return within the statutory corrective window or before completion of assessment.</description>
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      <description>Section 7 requires credit institutions, through their principal officer or designated agent, to furnish a verified return of chargeable interest for the previous year in the prescribed form and with prescribed particulars. The Assessing Officer may serve a notice compelling a return within a short specified period before the assessment year end. Where returns are late or contain omissions or errors, the assessee may file a return or a revised return within the statutory corrective window or before completion of assessment.</description>
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