56.  Notice for furnishing return of total income.-

The Deputy Commissioner may, at any time by notice in writing, require any person who, in his opinion, is chargeable to tax or is required to file return of total income under section 55 for any income year to furnish a return of total income for such year within thirty days from the date of service of such notice or such longer or shorter period as may be specified in such notice or as the Deputy Commissioner may allow.

Provided that no notice under this section shall be issued after the expiration of five years from the end of the assessment year for which the return of income was due.

Explanation omitted by Finance Ordinance, 2001 which previously reads as follows :

Explanation.-

For the removal of doubt it is declared that a notice under this section may be issued in respect of any assessment year including the current assessment year and any preceding assessment year.