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Section 6: Assessment.

The Companies (Profits) Surtax Act, 1964Central Act · Act 7 of 1964

(1) For the purposes of making an assessment under this Act, the [Assessing Officer] may serve on any, person who has furnished a return under sub-section (1) of section 5 or upon whom a notice has been served under sub-section (2) of section 5 (whether a return has been furnished or not) a notice requiring him on a date therein to be specified, to produce or cause to be produced such accounts or documents or evidence as the [Assessing Officer] may require for the purposes of this Act and may from time to time serve further notices requiring the production of such further accounts or documents or other evidence as he may require.

(2) The [Assessing Officer], after considering such accounts, documents or evidence, if any, as he has obtained under sub-section (1) and after taking into account any relevant material which he has gathered, shall, by an order in writing, assess the chargeable profits and the amount of the surtax payable on the basis of such assessment.

Where this provision sits

ActThe Companies (Profits) Surtax Act, 1964
Section6
Marginal noteAssessment.
JurisdictionCentral
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • substituted, Act 4 of 1988. . Subs. by Act 4 of 1988, s. 187, for "Income-tax Officer" (w.e.f.1-4-1988).
  • substituted, Act 4 of 1988. . Subs. by Act 4 of 1988, s.187, for "Income-tax Officer" (w.e.f.1-4-1988).

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