11. Returns and assessment.-

(1) The return under sub-section (1) of Section 6 shall be furnished in Form-5.

(2) Before an order of assessment is made under clause (c) of sub-section (2) or under sub-section (3) of Section 7, the assesse shall be afforded a reasonable opportunity of showing cause against such assessment and for this purpose he shall be served with a notice in Form-12.

1[11-A. Payment of tax in advance.- The statement under sub –section (1) of Section 6-A shall be in Form 5-A and shall be sent in duplication to the assessing authority, within the time specified in Section 6-A.]

1. Rule 11-A inserted by Notification No. FD 8 CPT 95, dated 7-8-1995, w.e.f. 8-8-1995 (GSR 102)