Section 102 : Tax assessment notice

The  Department shall give the person whose tax is assessed a written notice of tax assessment made pursuant to sub-section (2) of Section 100 or Section 101 setting out the following matters :

a) The assessed tax to be paid and payable by the person mentioned in clauses (a) and (b) of Section 3 for the income year or period related to an assessment of tax,

b) The method of computation of tax in the tax assessment, as mentioned in clause (a),

c)  The reason why the Department has to assess the tax,

d) The time for payment of the assessed tax due and payable, and

e) The time, place and mode for making a petition if one is not satisfied with the assessment of tax.