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, |
