The Assessing Officer Can Also Require The Non-Resident To File Income Tax Return

[Procedure for the Filing of Income Tax and Wealth Tax Returns, Assessment, and Refunds]

Under the provisions of Section 139(2) an Assessing Officer may also require any assessee, including a non-resident Indian who, in his opinion had taxable income during the relevant previous year, to submit a return of income within 30 days of the receipt of such notice. Penal interest @ 12% p.a. is to be charged by the Assessing Officer for belated submission of return. The return under Section 139(1) or 139(2) can be signed by the non-resident Indian himself or by some person duly authorised by him on this behalf where the non-resident Indian is absent from India. In certain cases the return can also be filed by the agent of the non-resident Indian who is known as a representative assessee,
 
Procedure for the Filing of Income Tax and Wealth Tax Returns, Assessment, and Refunds
1. Income Tax Return To Be Voluntarily Filed And Tax Paid On Self-Assessment If An NRI has Taxable Income In India
2. The Assessing Officer Can Also Require The Non-Resident To File Income Tax Return
3. NRls Can Apply For Refund Of Income Tax By Filing Income Tax Return
4. Income Of Nris Is Generally Accepted Without Scrutiny
5. Regular Assessment After Personal Hearing, And Examination Of Papers, Etc. By The Assessing Officer
6. Ex Parte Assessment By The Assessing Officer
7. Re-Assessment Or Additional Assessment In Case Of Income Escaping Assessment
8. Completion Of Assessment And Payment Of Tax
9.Provision Regarding Penal Interest And Penalty For Delay In Filing Income Tax Return Or Payment Of Tax
10. Deduction Of Tax At Source And Payment Of Advance Tax By NRIs
11. Remedies By Way Of Appeal, Etc. Available To A Non-Resident Indian
12. Other Provisions For Rectification And Settlement Of Cases
13. Who can be an Agent of a Non-Resident Indian?
14. Procedure for getting a Permanent A/c Number (PAN)
15. Double Taxation Relief
16. Assessment Procedure for Wealth Tax
 
 
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