Section 114 (4), (5)

Commissioner may, by notice,

In how many Commissioner may allow a longer
require him to file it within 30 days
days to furnish period or shorter period.
of date of service of notice.

if a person has not filed return for notice may be issued for one or
any of the last 5 completed tax more of the last 10 completed tax
For how many years (Bohat Bura bacha) years.
A person has
not filed return years to furnish if a person has filed return for any
notice may be issued for any of
of the last 5 completed tax years
last 5 completed tax years
(Bura bacha)

If Commissioner is satisfied that a

time limit provided above shall not
person who failed to furnish return
apply (Means return can be
has foreign income or owns
demanded for unlimited time)
foreign assets