(1) Tax officer can assess tax in any of the following cases:-

(a) If the tax return is not submitted within the deadline,

( b) In case of submission of incomplete or erroneous tax return,

(c) In case of submission of false tax return,

(d) Reason to believe the tax officer that the amount of tax is understated or incorrect. If so,

e) If there is a reason to believe that the tax officer has underinvoiced the supply price.

(2) When determining the tax according to sub-section (1), the determination of tax on any or all of the following grounds. can be done:-

(a) proof of transaction,

(b) tax audit report submitted by the concerned tax officer in relation to the transaction,

(c) of similar nature Tax paid by other persons involved in the transaction.

(3) Regardless of what is written in sub-section (2), the relevant tax officer shall bear the burden of proof when determining the tax as above.

(4) In determining the tax according to sub-section (1), the tax must be determined within four years from the date on which the tax statement has to be submitted or submitted, whichever is earlier. If the tax assessment cannot be done within the said period, the information submitted will automatically be considered valid.

(5) When determining the tax according to this section, the tax officer shall give a period of fifteen days to the concerned person to submit his explanation.