82. Assessment on correct return.

¹[82. Assessment on correct return.-

Where a return or a revised return has been filed under Chapter VIII and the Deputy Commissioner of Taxes is satisfied, without  requiring  the  presence  of  the  assessee  or  the  production  of  any evidence,  that  the  return  is  correct  and  complete,  he  shall  assess  the  total income of the assessee and determine the tax payable by him on the basis of such  return  and  communicate  the  assessment  order  to  the  assessee  within thirty days next following :
Provided that -

(a) such return shall be filed on or before the date specified  in ²[ sub-section (5)] of section 75;
(b) the amount of tax payable shall be paid on or before the date on which the return is filed; ³[and]
(c) such return does not show any loss or lesser income than the last assessed income, or assessment on the basis of such return does not result in refund ⁴[;and
(d) such return shall mention twelve-digit Taxpayer's Identification Number.]

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¹Subs. Section 82 by F.O. 2008

²Ins F. A 2017
³Omitted by F.A.2014
⁴Subs. "and" for "full stop" and ins. new claus (d) by F.A.2014

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