6. Assessment of Tax
(1) The notice required by sub-section (3) of section 8 shall be in Form IV and the date fixed for compliance therewith shall not be earlier than fifteen days from the date of service thereof.
(2) A notice under section 9 shall be in Form V and the date fixed for compliance therewith shall not be earlier than fifteen days from the date of service thereof.
(3) The order of assessment under sections 8 and 9 ordinarily shall be in Form VI.
(4) An order imposing a penalty under section 14 in respect of any period may be incorporated in the order of assessment made under sub-rule (3) relating to that period.
(5) A certified copy of an order of assessment shall be furnished to the assessee free of charge along with the notice in Form III issued in accordance with clauses (ii) or (iii) of sub-section (4) of section 10.
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