(4)For the purpose of making an assessment under sub-section (1), the [Assessing Officer] [ Substituted by Act 4 of 1988, Section 2, for " Income-tax Officer" (w.e.f. 1.4.1988).] may serve a notice upon such individual requiring him to furnish, within such time, not being less than seven days, as may be specified in the notice, a return in the same form and verified in the same manner [as a return under clause (i) of sub-section (1) of section 142] [ Substituted by Act 4 of 1988, Section 126, for " as a return under sub-Section (2) of section 139" (w.e.f. 1.4.1989).], setting forth his total income for each completed previous year comprised in the period referred to in sub-section (1) and his estimated total income for any part of the previous year comprised in that period; and the provisions of this Act shall, so far as may be, and subject to the provisions of this section apply as if the notice were [a notice issued under clause (i) of sub-section (1) of section 142] [Substituted by Act 4 of 1988, Section 126, for " as a return under sub-Section (2) of section 139" (w.e.f. 1.4.1989).].
