Section 20D(5) in The Assam Agricultural Income-Tax Act, 1939
(5)Where in any case the agricultural income of an assessee has been or is varied as specified in sub-section (1); the Superintendent of Taxes or Agricultural Income-tax Officer may, at any time, serve a notice on the assessee requiring him to submit a return or revised return as required under sub-section (1), by such date as may be specified in a notice served on the assessee in this behalf and the assessee shall accordingly submit a return or revised return and the provisions of this Act shall apply as if the notice served under this sub-section were a notice under sub-section (2) of Section 19.
