Clause 152 - Issue of notice to non-filer - Direct Taxes Code Bill, 2009

Issue of notice to non-filer 152. (1) The Assessing Officer may serve a notice on a non-filer within twenty-one months from the end of the relevant financial year requiring him to furnish a return of tax bases for the relevant financial year. (2) The person in receipt of notice issued under sub-section (1) shall furnish the return within thirty days from the date of receipt of the notice and the return shall be furnished and verified, in the prescribed form and manner and setting forth such other particulars as may be prescribed.