7. Valuation of foreign investment tax in respect of person failing to furnish statement and assessment of foreign investment tax
7. Valuation of foreign investment tax in respect of person failing to furnish statement and assessment of foreign investment tax : If a person obliged to furnish statement pursuant to Sub-section (1) or (3) of Section 4 fails to furnish, or cause to be furnished, or furnished or causes to be furnished false or incomplete statements, the Tax Officer may, pursuant to Sections 5 and 6, valuate the foreign investment of that person and assess the tax, based on justifiable presumption to the extent possible.
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