Section 198EState of Tamilnadu- Act Act
Section 198E: Assessment of the employer
Assessment of the employer.
(1)
The Executive Authority, if satisfied that any return filed by any employer under sub-section (1) of section 198-D is correct and complete, shall accept the return.(2)
Where an employer has failed to file any return under sub-section (1) of section 198-D within the time or if the return filed by him appears to the Executive Authority to be incorrect or incomplete, the Executive Authority shall, after making such enquiry as he considers necessary, determine the tax due and assess the employer to the best of his judgment and issue a notice of demand for the tax so assessed:Provided that before assessing the tax due, the Executive Authority shall give the employer a reasonable Opportunity of being heard.Disclaimer: This section is reproduced for general informational and reference purposes only. Always verify against the latest official gazette and consult a qualified advocate before relying on any provision.