Ultimate Law Resources : Database for Lawyers
Where any person- (a) fails to furnish a return of total income required to be furnished by him under section 56, sub-section (3) of section 72 or sub-section (3) of section 81; or (b) fails to comply with any of the terms of a notice issued under sections 58 ] or 61, the [Deputy Commissioner] may, by an order in writing, assess the t...
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