Issue of notice to furnish return.
146. (1) The Assessing Officer may serve on a person in whose case the time allowed under sub-section (1) of section 144 has expired, a notice, within a period of twenty-one months from the end of the financial year in which the return was due, 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 a period of fourteen days from the date of receipt of the notice and the return shall be furnished in such form, verified in the manner and setting forth such other particulars, as may be prescribed.
