Notice to require filing

—(1) The Director General may, by notice, require a person to furnish a return if that person is required to furnish a return and has failed to do so. (2) A notice issued under sub-section (1) shall state the time by which the return shall be filed. (3) The time for filing under this section shall not be less than seven days from the date of service of the notice. (4) Nothing in this section extends the time limits provided by the relevant tax Act for the furnishing of a return.