Section 7(2) in The Companies (Profits) Surtax Act, 1964
(2)Before making such provisional assessment, the [Assessing Officer] [Substituted for the words "Income-tax Officer" by Act 04 of 1988, section 187] shall give notice in the prescribed form to the person on whom the provisional assessment is to be made of his intention to do so, and shall with the notice forward a statement of the amount of the proposed assessment, and the said person shall be entitled to deliver to the [Assessing Officer] [Substituted for the words "Income-tax Officer" by Act 04 of 1988, section 187] at any time within fourteen days of the service of the said notice a statement of his objections, if any, to the amount of the proposed assessment.
