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    <title>Notice for inquiry before assessment.</title>
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    <description>An Assessing Officer may serve a notice for inquiry before assessment to require attendance, production of evidence or accounts (not older than six years prior to the relevant year), or verified written information including assets and liabilities; prior approval of the Joint Commissioner is required before demanding assets not in the accounts, and no such notice may be served after six months from the end of the financial year in which the return was furnished.</description>
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      <description>An Assessing Officer may serve a notice for inquiry before assessment to require attendance, production of evidence or accounts (not older than six years prior to the relevant year), or verified written information including assets and liabilities; prior approval of the Joint Commissioner is required before demanding assets not in the accounts, and no such notice may be served after six months from the end of the financial year in which the return was furnished.</description>
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