82B Assessment on the basis of return.—


1[82B.]Assessment on the basis of return.—

2[(1) Notwithstanding anything contained in this Ordinance, the Board may direct that any return on income filed by an assessee or class of assessee or classes of assessee for any income year under any provision of this Ordinance be accepted.]


(2) Where a return of income for any income year is directed to be accepted under sub-section (1), the Deputy Commissioner of Taxes shall receive such return himself or cause to be received by any other official authorized by him and issue a receipt of such return with signature and official seal affixed thereon and the said receipt shall be deemed to be an order of assessment under section 82 for the assessment year for which the return is filed..


(3) Notwithstanding anything contained in sub-section (1) and (2) and section 93, the Board or any authority subordinate to the Board, if so authorised by the Board in this behalf, may select any of the returns filed in accordance with sub-section(2) and refer the returns so selected to he Deputy Commissioner of Taxes for the purpose of audit and the Deputy Commissioner of Taxes shall proceed, if so required, to make the assessment under section 83 or section 84,as the case may be..



1Subs. by F.A. 2003 and omitted by F.O. 2008

2 Subs. by F. A. 2004





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