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After the government publishes a reliable translated text in English through an official gazette, we will incorporate the Authentic English Text here.

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82BB.Universal Self Assessment:

(3) Where the process of return results in a difference in the amount of income, tax or other material figures than the amount mentioned in the return filed under sub-section (1), the Deputy Commissioner of Taxes shall serve a notice to the assessee-

(a) communicating him about the difference and enclosing with the notice a sheet of computation of income, tax, refund or other related particulars that resulted from the process of return;

(b) giving him an opportunity to explain his position in writing within the time specified in the notice where the process of return results in additional liability or in reduction of refund, as the case may be; and

(c) giving him an opportunity to-

(i) file an amended return, in the applicable cases, within the time specified in the notice, addressing the difference mentioned in the notice; and

(ii) pay, within the time specified in the notice, the tax and any other amount that becomes payable as a result of the process;