TMI BlogSelf-reporting of tax bases.X X X X Extracts X X X X X X X X Extracts X X X X ..... (v) a co-operative society; (vi) a society other than a co-operative society; (vii) a local authority; (viii) a political party; (ix) any person who intends to carry forward the loss or any part thereof in accordance with the provisions of this Code; (x) any person who derives any income from special sources and such income is chargeable to tax; (xi) any other person liable to pay tax under this Code, and (xii) any class or classes of persons as may be prescribed; (b) in relation to dividend or income distributed, be the following, namely:— (i) a company resident in India which distributes the dividend; (ii) a mutual fund which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under sub-section (1) of section 146 has been served on him. (7) The Assessing Officer may, if he finds that the return has not been furnished by any person in the prescribed form and manner or does not contain the particulars as required under sub-section (4), intimate to such person the deficiency and allow him an opportunity to remove the deficiency within a period of thirty days from the service of the intimation. (8) The Assessing Officer shall treat the return filed by a person as invalid, if the deficiency referred to in sub-section (7) is not removed within the time allowed and the provisions of the Code shall apply as if the person had failed to furnish the return. (9) The return of tax bases of a person specif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 Company whose management has been taken over by the Central Government or any State Government under any law Principal officer of the company. 7 Any other company (a) Managing director of the company; or (b) any director of the company if there is no managing director or the managing director, for any unavoidable reason, is not able to sign and verify the return. 8 Firm (a) managing partner of the firm; or (b) any partner (not being a minor) of the firm if there is no managing partner or the managing partner, for any unavoidable reason, is not able to sign and verify ..... X X X X Extracts X X X X X X X X Extracts X X X X
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