Assessment of non-filers of returns

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..... s of returns (1) Where a registered taxable person fails to furnish the return required under section 34 or section 40, even after the service of a notice under section 41, the proper officer may p .....

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..... (1), the said assessment order shall be deemed to have been withdrawn. Explanation.- Nothing in this section shall preclude the liability for payment of interest under section 45 and/or for payment .....

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