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Statutory Provisions

Home Acts & Rules Bill Bills DIRECT TAXES CODE BILL, 2009 Chapters List Chapter X - Part-B TAX ADMINISTRATION AND PROCEDURE - B.-Assessment procedure This

Clause 151 - Issue of notice to stop-filer - DIRECT TAXES CODE BILL, 2009

DIRECT TAXES CODE BILL, 2009
Chapter X - Part-B
TAX ADMINISTRATION AND PROCEDURE - B.-Assessment procedure
  • Contents

Issue of notice to stop-filer

151 (1) The Assessing Officer may serve a notice on a stop-filer within twenty-one months from the end of the relevant financial year requiring such person 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. 

 
 
 
 

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