You are viewing the translated version of विवरण दाखिल नगर्ने व्यक्तिको सम्बन्धमा विदेशी लगानीको मूल्यांकन र विदेशी लगानी करको निर्धारण.
Section 7
Appraisal of foreign investment and determination of foreign investment tax in relation to persons who do not file returns
If any person who is obliged to file returns according to sub-section (1) or (3) of section 4 fails to file such returns or fails to file false returns. or if an incomplete statement is filed, subject to Section 5 and Section 6, the tax officer can assess the foreign investment of that person and determine the tax based on reasonable estimates as possible.