Failure to make true declaration

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ting, serve notice on the declarant in respect of such declaration requiring him to show cause why he should not pay the tax dues not paid or short-paid. ( 2 ) No action shall be taken under sub-section ( 1 ) after the expiry of one year from the date of declaration. ( 3 ) The show cause notice issued under sub-section ( 1 ) shall be deemed to have been issued under section 73, o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X