Laws-4389

14 Return of wealth 15 Return after due date and amendment of return 15A Return by whom to be signed 15B Self-assessment 15C Provisional assessment 16 Assessment 16A Reference to Valuation Officer 17 Wealth escaping assessment 17A Time limit for completion of assessment and reassessment 17B Interest for defaults in furnishing return of net wealth 18 Penalty for failure to furnish returns, to comply with notices and concealment of assets, etc. 18A Penalty for failure to answer questions, sign statements, furnish information, allow inspection, etc. 18B Power to reduce or waive penalty in certain cases 18BA Power of Commissioner to grant immunity from penalty 14A Power of Board to dispense with furnishing documents, etc., with return of wealth 14B Filing of return in electronic form