81A. [ Option to pay a lump-sum amount under Section 55-A. [Inserted by Not In. No. F-A-3-65-07-1-V (01), dated 3-1-2008.]
- A dealer who has opted to pay a lump-sum amount in respect of the amount of evasion of tax agreed to by him under clause (a) of Section 55-A shall give an option to the authority conducting the investigation under Section 55, after payment of the lump-sum specified in the said clause. Such option shall be given in Form 65-A, at the time of requisition or inspection under Section 55.]
