அதிகாரப்பூர்வ மொழிபெயர்ப்புDepartment of Government Printing-இலிருந்து, மாற்றமின்றி
(1)
Where any registered person has furnished a return under section 8 in respect of the relevant quarter for levy in respect of any period, it shall not be lawful for the Assistant
Commissioner, to make an additional assessment after the expiration of three years from the end of the relevant quarter in respect of which the return is furnished.
(2)
Notwithstanding the provisions of subsection (1)
where the Assistant Commissioner is of the opinion that a person has willfully or fraudulently failed to make a full and true disclosure of all the material facts necessary to determine the amount of levy payable by him for any relevant quarter, it shall be lawful for the Assistant Commissioner to make an additional assessment at any time.