Assessment of unregistered persons under Indian Tax

Assessment of unregistered persons Means


Assessment of unregistered persons

In this article, the information about Assessment of unregistered persons is explained. A brief description about the subject is explained here.  

Notwithstanding anything to the contrary contained in section 73 or section 74, where a taxable person fails to obtain registration even though liable to do so or whose  registration has been cancelled under sub-section (2) of section 29 but who was liable    to pay tax, the proper officer may proceed to assess the tax liability of such taxable person to the best of his judgment for the relevant tax periods and issue an assessment order within a period of five years from the date specified under section 44 for furnishing of the annual return for the financial year to which the tax not paid  relates:

Provided that no such assessment order shall be passed without giving the person an opportunity of being heard.


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