(2)Where a return has been furnished under section 115-WD, the Assessing Officer shall, if he considers it necessary or expedient to ensure that the assessee has not understated the value of fringe benefits or has not underpaid the tax in any manner, serve on the assessee a notice requiring him on a date to be specified therein, either to attend his office or to produce, or cause to be produced, any evidence on which the assessee may rely in support of the return:Provided that no notice under this sub-section shall be served on the assessee after the expiry of [six months from the end of the financial year] [ Substituted by Act 18 of 2008, Section 28, for " twelve months from the end of the month" (w.e.f. 1.4.2008).] in which the return is furnished.
