Amendment status not verified — confirm the current text below against the official source.
( 1) Every person liable to pay tax under this Act shall submit to the assessing authority a return in such form and within such time as may be prescribed : Provided that a person in respect of whom the tax has been -deducted under the provisions of section 9 shall, sub- ject to the -provisions in sub-section (3) thereof, be exempt from the liability to submit a return under this sub-section. (2) In the case of any person who has not furnished a return under sub-section (1) inspite of his liability to pay tax under this Act for any financial year, the assessing autho- rity may serve in that year a notice, in the prescribed form, on such person requiring him to furnish the return ; and such person shall thereupon furnish the return within the period specified in the notice : 1 Substituted by A.O. 1950 for "Province". 2 Inserted by the ASsam Act XXII of 1950 which came into effect from the date of the commencement of Assam Act VI of 1947. 3 Substituted by Assam Act XIII of 19S2 for original section. Act of ... •. 3 Provided always that a person who is willing to pay tax on the basis of his assessment under the Indian Income-tax Act and who produces satisfactory evidence regarding the Act XI of amount on which he has been assessed will not be required 1922. to file' a return and the tax will be levied on the basis of such assessment. .. "' Provided also that any person offering to pay tax at the highest rate specified in the Schedule shall not be re- quired to submit any return or to produce any evidence. Assessment