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Section 10: Best judgment assessment.

The Expenditure-tax Act, 1987Central Act · Act 35 of 1987

If--

(a) any person fails to make the return required by any notice given under sub-section (2) of section 8 and has not made a return or a revised return under sub-section (3) of that section, or

(b) any person having made a return fails to comply with all the terms of a notice issued under sub-section (1) of section 9, or

(c) the [Assessing Officer] is not satisfied with the correctness or the completeness of the accounts of the assessee,

the [Assessing Officer], after taking into account all the relevant material which he has gathered, shall, by an order in writing, make the assessment of the chargeable expenditure to the best of his judgment and determine the sum payable by the assessee or refundable to the assessee on the basis of such assessment.

Where this provision sits

ActThe Expenditure-tax Act, 1987
Section10
Marginal noteBest judgment assessment.
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 26 of 1988. . Subs. by Act 26 of 1988, s. 72, for "Income-tax Officer" (w.e.f. 1-4-1988).

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