⊗ 6A. Power to assess advance tax: If any taxpayer fails to furnish statements or there exists any reasonable cause for being unable to assess tax for the time being on the basis of the furnished statements of house and land, the Tax Officer may assess advance tax and order for deposit the same subject to it being under final
assessment of tax subsequently on the basis of assessment of tax for the latest year for which tax has already been assessed, without prejudice to other action under
this Act and assessment of tax.