Section 6 in Assessment, Levy and Recovery of Contribution Costs Rules
6.
If the trustee or the Chairman of the Board of Trustees of any religious institution fails to submit the statements referred to in rule 4 on or before the 31st August to each fasli year or within such further time as may be allowed by the Commissioner or submits statements which, in the opinion of the Commissioner, are not correct or complete, the Commissioner may assess the income of such institution to the best of his judgement and the amount assessed shall be deemed to be the income of the religious institution for the purpose of section 92(1) of the Tamil Nadu Hindu Religious and Charitable Endowments Act, 1959 (Tamil Nadu Act 22 of 1959).
