அதிகாரப்பூர்வ மொழிபெயர்ப்புDepartment of Government Printing-இலிருந்து, மாற்றமின்றி
Where the Assistant Commissioner does not accept a return furnished by any registered person and makes an additional assessment on such person for the relevant quarter under section 10, the Assistant Commissioner shall communicate to such person in writing or by electronic means the reasons therefor.