Income Tax Act · s 63

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s 63List of persons assessed and notices of assessments

(1)

The Collector shall as soon as possible prepare lists of persons assessed to tax.

Income Tax

(2)

Such lists, called the assessment lists, shall contain —

(a)

the names and addresses of the persons assessed to tax;

(b)

the amount of the chargeable income of each person;

(c)

the amount of tax payable by him; and

(d)

such other particulars as may be prescribed.

(3)

Where complete copies of all notices of assessment, the relevant particulars of assessments under section 60A and of all notices amending assessments are filed in the office of the Collector, they shall constitute the assessment lists for the purpose of this Act.