returns assessments and appeals Flashcards
income tax authorities?
who is required to file a return?
requirements of filing a return?
when a return is considered complete?
is return file electronically considered as correct under the law?
can commissioner demand a return of income from a person for a period of less than 12 months?
can commissioner demand a return of income from a person?
for how many last completed tax years commissioner can demand a return of income from a person?
can return once furnished can be revised subsequently and what are the conditiions?
business bank account?
legal implication for not declaring business bank account?
person not required to furnish a return of income?
wealth statement?
wealth statement?
on which individual it is necessary to file a wealth statement?
can wealth statement once furnished be revised?
foreign income and assests statement?
notice of discontinued business?
what powers are available to commissioner in respect of a person who has not given a notice of discontinuence of business to commissioner?
what is the status of return furnished by a person who has discontinued business?
methods of furnishing returns and other documents?
for company and for individual and aop?
what return shall not be treated as a return?
extension of time for furnishing returns and documents?
what is the deadline for giving extension in time for filing the documents mentioned in above?
what are the circumstances under commissioner can grant extension in time for filing the documents mentioned above?
what is the maximum period for
which extension can be granted?