4. What do u mean by tax administration?
Tax administration links legal
statutes and the “real,”
implemented tax system and th
us affects fiscal deficits and th
e tax
burdens of different sectors a
nd
income classes.

5. Every person chargeable with inco
me
tax for any year of assessment is
required to furnish a return of his
income on or before 30th November
following the end of the year of
assessment

6. A deputy commissioner can call
information from any person or
to call any person or an
authorized
representative to attend person,
to be questioned or specified
matters.

7. An individual who satisfy any four requirements out
of
five requirements specified has to submit a return of
Income
Five requirements are,
 Paying monthly residential electricity bill exceeding a net
amount of Rs.10000
 Incurring a monthly credit card bill exceeding Rs.25000
 Paying a monthly residential telephone bill exceeding a net
amount of Rs.10000
 Purchasing an air ticket to travel abroad
 Owning a motor vehicle, used for travelling purpose

8. If a person fails to furnish a retu
rn of income on the due date, th
e
Commissioner General has the
power to impose a penalty of up
to Rs.50000.

9. An assessment or additional
assessment can be made after t
he
15th November of the year
following the year of
assessment if any person has,
Not paid the tax due for any
year of assessment or,
Paid less tax than the proper
amount due

10. If a person has duly made a
return on or before 30th
November of the succeeding
year of assessment, no
assessment can be made after
the expiry of two years from the
thirtieth day of November of the
immediately succeeding year of
assessment.

11. Tax has to be paid quarterly in 4
equal installments on or before
•15th august
•15th November
•15th February
•15th may
Of the succeeding year of
assessment
Penalty for non compliance

12. If an individual pays a
quarterly installment
of tax, 30 days prior
to the payable date, the
income tax payable
reduced by 10%

13. A person who has paid excess tax,
though payment or by deduction
should made a claim in writing
within 3 years of the end of the
year of assessment with sufficient
proof of over payment to the
satisfaction of commissioner
general to be entitled to refund.

14. •A taxpayer could be represented by an authorized
representative for the purpose of acting under
Inland Revenue Act
•An authorized representative means any individuals
authorized in writing,
1. By a person to act on his behalf for the purpose of
act
2. For any year of assessment specified in the
authorization.

15. Taxes deemed to be default
Self assessment tax or any part thereof not paid
on
or before the due date
Tax as per assessment not paid as specified in t
he
notice of assessment
Before taking recovery action, the commissioner
general should issue a notice in writing stating
-particulars of tax in default
-that recovery action is being contemplated

16. • Appoint a tax collector & recover tax
• Take action to collect from seizure & sale
of
immovable property
•Take action before a magistrate, who can
collect the tax as a fine
•Issues notices
• Transfer immovable property to governm
ent
• Issue notice to recover from employer
• Claim from the liquidator