(1) In case of filing of any return or revised return, if the provisions of section 169 or any direction issued by the Board is not followed, the said return or revised return shall be considered as incomplete.

(2) If the return or revised return is considered to be incomplete, the Deputy Commissioner of Taxes shall, with the reasons specified, send a notice to the assessee to submit the relevant information, verification, statement or document within the time specified in the notice.

¹[(3) If an assesse fails to fully comply with the notice issued under subsection (2), the return or revised return, which was treated to be incomplete, –

(a) shall be deemed to be void or invalid as if it had not been filed for failure to comply the provisions of sub-sections (2) and (5) of section 169 and in case of such void or invalid return, the Deputy Commissioner of Taxes shall take the following measures, namely:-

(i) issue a notice to the assessee regarding the filed return being considered as void or invalid;

(ii) inform the Inspecting Additional Commissioner of Taxes in writing regarding the void or invalid return;

(b) in other cases, may be selected for audit under section 182. ]

(4) The return or revised return shall be deemed to have been completed on the date of filing if an assessee has fully executed the contents of the notice given under sub-section (2).

(5) A return shall not be deemed as complete return merely by reason of obtaining acknowledgment of receipt.