অসম্পূর্ণ রিটার্ন দাখিলের ফলাফল

(1) In case of filing of any return or amended return, if the provisions of Section 169 or any instructions issued by the Board are not followed, the said return or amended return shall be considered incomplete.

(2) If the return or amended return is considered incomplete, the Revenue Commissioner shall, for the reasons specified, send a notice to the taxpayer to submit the relevant information, verification, statement, or document within the time specified in the notice.

(3) If a taxpayer fails to fully comply with the notice given under sub-section (2), the return or amended return, which was deemed to be incomplete—

(a) Failure to comply with sub-sections (2) and (5) of Section 169 shall be deemed to be void or void as if it had not been filed, and in case of such void or void, the Commissioner of Excise shall take the following steps:

i. sending to the taxpayer a notice of cancellation or invalidity of the return filed;

ii. notifying the Commissioner of Additional Taxes in writing of the cancellation or invalidity;

(b) In other cases, an election may be made for an audit under Section 182.

(4) The return or revised return shall be deemed to have been completed on the date of its filing if a taxpayer has fully executed the contents of the notice given under sub-section (2).

(5) A return shall not be deemed complete merely by reason of acknowledgment of receipt.

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