Section 20(2) in The Assam Agricultural Income-Tax Act, 1939
(2)If the Superintendent of Taxes or Agricultural Income-tax Officer has reason to believe that a return made under Section 19 is incorrect or incomplete, he shall serve on the person who made the return a notice requiring him, on the date to be specified therein, either to attend at the office of the Superintendent of Taxes or Agricultural Income-tax Officer or to produce or to cause to be there produced any evidence on which such person may rely in support of the return.
