1936 (1) TMI 22

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....e of the demand notice ?" A return is due under Section 22(2) within such period, not being less that thirty days, as may be specified in the notice. As a concession Section 22(3) allows a person, who has not furnished a return within the time allowed by sub-section (2), to furnish a return at any time before the assessment is made and a return so made is to be deemed to be a return made in ....