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[Cites 0, Cited by 0] [Section 115WF(1)] [Section 115WF] [Entire Act]

Union of India - Subsection

Section 115WF(1)(c) in The Income Tax Act, 1961

(c)having made a return, fails to comply with all the terms of a notice issued under sub-section (2) of section 115-WE, the Assessing Officer, after taking into account all relevant material which the Assessing Officer has gathered, shall, after giving the assessee an opportunity of being heard, make the assessment of the fringe benefits to the best of his judgment and determine the sum payable by the assessee on the basis of such assessment: