Assessment.

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..... or the time being in force or on coming of any information to his notice, serve on any person, a notice requiring him on a date to be specified to produce or cause to be produced such accounts or documents or evidence as the Assessing Officer may require for the purposes of this Act and may, from time to time, serve further notices requiring the production of such other accounts or documents or ev .....

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..... into account all the relevant material which he has gathered and after giving the assessee an opportunity of being heard, make the assessment 2 [ or reassessment ] of undisclosed foreign income and asset to the best of his judgment and determine the sum payable by the assessee. ************** NOTES:- 1. Inserted vide FINANCE (NO. 2) ACT, 2019 w.e.f. 01-07-2015 2. Inserted vide FINANCE (NO. 2) ACT, .....

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