৩২। উক্ত Ordinance এর section 93 এর পরিবর্তে নিম্নরূপ section 93 প্রতিস্থাপিত হইবে, যথা:-“93. Tax, etc. escaping payment.-(1) If, based on the information from an audit, assessment or any other proceeding under this Ordinance or from any other source, the Deputy Commissioner of Taxes has reason to believe that any sum payable by an assessee under this Ordinance has escaped payment in any assessment year, the Deputy Commissioner of Taxes may issue a notice in the form specified by the Board upon the assessee requiring him to-(a) file for the relevant assessment year, within the time as specified in the notice, a return of his income along with the applicable statement and documents; and(b) pay on or before the filing of the return the sum that has been escaped payment.(2) The Deputy Commissioner of Taxes shall-(a) send a letter of acceptance of the return where all of the following conditions are fulfilled-(i) the return is filed within the time mentioned in the notice under sub-section (1) and in compliance with the provisions of that sub-section;(ii) the sum that escaped payment has been paid on or before the filing of the return; and(iii) the issue for which the sum escaped payment has been duly addressed in the return;(b) proceed to make assessment under section 83 or 84, as the case may be, where any of the conditions mentioned in clause (a) is not fulfilled.(3) The Deputy Commissioner of Taxes shall obtain the approval of the Inspecting Joint Commissioner in writing before issuing a notice under sub-section (1) where-(a) return for the relevant assessment year was filed in compliancewith the provision of sub-section (1) of section 82BB; orthe assessment of the relevant assessment year is completed under any other provision of this Ordinance.(4) A notice under sub-section (1) may be issued by the Deputy Commissioner of Taxes-(a) at any time where, for the relevant assessment year, no return was filed and no assessment was made;(b) within six years from the end of the relevant assessment year where, for the relevant assessment year, no return was filed but assessment is completed;(c) within five years from the end of the relevant assessment year in any other cases:Provided that where the escape of payment as mentioned in sub-section (1) was due to the failure of assessee in making full disclosure of his particulars in the return, statement or other particulars submitted therewith or in assessment proceedings, the Commissioner may extend the time up to six years:Provided further that in a case where a fresh assessment is made for any assessment year in pursuance of any provision under this Ordinance, the period referred to in this sub-section shall commence from the end of the year in which the fresh assessment is made.(5) In computing the period of limitation for the purpose of making an assessment or taking any other proceedings under this Ordinance, the period, if any, for which such assessment or other proceedings has been stayed by any court, tribunal or any other authority, shall be excluded.(6) Notwithstanding anything contained in sub-section (4), where an assessment or any order has been annulled, set aside, cancelled or modified, the concerned income tax authority may start the proceedings from the stage next preceding the stage at which such annulment, setting aside, cancellation or modification took place, and nothing contained in this Ordinance shall render necessary the re-issue of any notice which has already been issued or the re-furnishing or refiling of any return, statement or other particulars which has already been furnished or filed, as the case may be.(7) An assessment under sub-section (2) of an assessee who was already assessed for the relevant year shall be confined to the issues that have been mentioned in the notice served under sub-section (1).(8) The Deputy Commissioner of Taxes shall not be barred from taking proceedings under this section for an assessment year on the grounds that the proceeding under sub-section (2) is earlier concluded in respect of that assessment year.(9) In this section-(a) Any sum payable by an assessee under this Ordinance shall be deemed to have escaped payment if –(i) the income or a part thereof has escaped assessment; or(ii) the income has been understated; or(iii) excessive loss, deduction, allowance or relief in the return has been claimed; or(iv) the liability of tax or any other amount payable under this Ordinance has been shown or computed lower by concealment or misreporting of any income or by concealment or misreporting of any assets, expenditure or any other particulars in a statement submitted under section 80; or(v) income chargeable to tax has been under-assessed, or income has been assessed at a lower than due tax rate; or(vi) income that is subject to tax has been made the subject of tax exemption; or(vii) income has been made the subject of excessive relief, or excessive loss or depreciation allowance or any other allowance under this Ordinance has been computed; or(viii) a tax or an amount, payable under this Ordinance, has been computed or paid lower than due amount by reason of lower base.(b) “relevant assessment year” is the assessment year for which any sum payable by an assessee under this Ordinance has escaped payment.”