রিটার্ন দাখিলের জন্য নোটিশ

Section : ১৭২

(1) The Deputy Commissioner of Taxes after the expiry of the period mentioned in section 171, direct any person to file a return, by notice in writing, if—

(a)   the person is required to file a return under section 166; or

(b)   the total income of such person is chargeable to tax in the relevant income year.

(2) Subject to sub-section (l), the return shall be filed within the period specified in the notice, which shall not be less than 21 (twenty-one) days, or such extended period as the Deputy Commissioner of Taxes may approve.