ASSESSMENTS  ( UNDER SECTION 120)

When a taxpayer has furnished a complete income tax return ( Other than revised)

-The Commissioner shall be taken to have made an assessment of taxable income for that tax year and tax due thereon.

- The return shall be taken for all purose of this Ordinance to be an assessment order issued to taxpayer by the Commissioner on the day the return filed/ furnished.

- Where a return furnished is not complete , the Commissioner shall issue a notice to taxpayers informing him about the deficiencies and directing him to provide such information.

- The return shall be considered invalid return as if it had not been furnished ( When a taxpayer fails to fully comply , by the due date.