Section 23

23. In case of every person chargeable under this Part whose annual income is in the Collector's opinion four thousand rupees or upwards, the Collector shall, and in the case of every other person so chargeable, the Collector may cause a notice to be served on him requiring him to fill in a return of his income during one year ending on the day of the year immediately preceding the year of assessment on which his accounts have been usually made up or on the thirty-first day of March 1871, and to state in such return the period during which such income has actually accrued. Such notice shall be in the form to be prescribed by the Governor General in Council, and shall specify the day by which the return is to be made, and the place of the Collector's office at which the return is to be made. Every such notice shall be signed by the Collector. The form of the return shall accompany the notice.