Section 7 in The Jammu and Kashmir Agricultural Income Tax Act, 1962
7. Return of Income.
(1)The assessing authority shall, ort or before the 1st day of April or on and such day as may be fixed by the Government, give notice by publication in the Government Gazette, and in such other manner as may be prescribed, requiring every person whose agricultural income during the previous year exceeded the maximum amount which is not chargeable to agricultural income tax, to furnish to such assessing authority and within such period, not being less than thirty days as may be specified in the notice, a return in the prescribed form and verified in the prescribed manner :Provided that the assessing authority may in his discretion extend the date for the delivery of the return in the case of any person or class of persons.(2)In the case of any person whose agricultural income is, in the opinion of the assessing authority, such amount as to render such person liable to payment of agricultural income tax in any year, he may serve in that year a notice in the prescribed form requiring such person to furnish within such period, not being less than thirty days as may be specified in the notice, a return in the prescribed form and verified in the prescribed manner :Provided that the assessing authority may in his discretion extend the date for the delivery of the return.(3)If any person having furnished a return under sub-section (1) or (2) discovers any omission of wrong statement therein, he may furnish a return or a revised return, as the case may be, at any time before the assessment is made and any return so made shall be deemed to be made in due time under this section.
