Section 16 in The Kerala Agricultural Income Tax Rules, 1991
16.
If the return filed is incomplete or incorrect the Agricultural Income Tax Officer may issue a notice in Form No 8 to adduce further evidence if any, and after affording an opportunity to the assessee, shall by order, determine the compounding tax payable by the assessee The order of determination shall be communicated to the assessee along with a notice of demand in Form No. 18.
