https://www.taxtmi.com/acts?id=11832 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. en-us Fri, 17 Sep 2010 11:15:29 +0530 Fri, 17 Sep 2010 11:15:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=11832 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. Act-Rules Bills Fri, 17 Sep 2010 11:15:29 +0530 https://www.taxtmi.com/acts?id=11832