Section 6(2) in The Companies (Profits) Surtax Act, 1964
(2)The [Assessing Officer] [Substituted for the words "Income-tax Officer" by Act 04 of 1988, section 187], after considering such accounts, documents or evidence, if any, as he has obtained under sub-section (1) and after taking into account any relevant material which he has gathered, shall, by an order in writing, assess the chargeable profits and the amount of the surtax payable on the basis of such assessment.
