OpenDocument technical specification: Difference between revisions

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Sec.142 Inquiry before assessment. 1. Assessing Officer shall with the previous approval of the Joint Commissioner of Income tax serve a notice on any person who has made a return of income under section 115WD or section 139 or in whose case the time limit for furnishing the return of income has expired require him on a date specified in the notice to furnish a return of his income or or the income of any other person of whom he is assessable under the Act in the prescribed form and verified in the prescribed manner. Provided such notice is issued after the assessment year 1.4.1988. (ii) to produce or cause to be produced such account S or documents as the assessing officer may require. (iii) to furnish in writing and verified in the prescribed manner information of all assets and liabilities of the assessee whether included in the accounts or not. 2. The A.O shall make such inquiry as he considers necessary for the purpose of obtaining full information in respect of income or loss of any person. 2A. If the A.O doubts about the correctness of the accounts, he shall with the previous approval of the Chief Commissioner /Commissioner of Income tax gets the accounts audited by the accountant after giving reasonable opportunity of being heard. 2B. Sec.2A shall not have effect if the accounts of the assessee have been audited under any other law. 2C. Assessee shall furnish report within the specified time limit. A.O for any good and sufficient reason extend the time limit not exceeding 182 days. 2D. The expenses incidental to audit shall be borne by the assessee. 3. The assessee shall be given an opportunity of being heard in respect of any material gathered on the basis of any inquiry.

{{OpenDocument}}

This article describes the '''technical specifications of the [[OpenDocument]] office document standard''', as developed by the [[OASIS (organization)|OASIS]] industry consortium. A variety of organizations developed the standard publicly and make it publicly accessible, meaning it can be implemented by anyone without restriction. The OpenDocument format aims to provide an open alternative to [[proprietary format|proprietary]] document formats.

==File types==