56.  Notice for furnishing return of total income:-

The Deputy Commissioner may, at any time by notice in writing, require any person who, in his opinion, is chargeable to tax or is required to file return of total income under section 55 for any income year to furnish a return of total income for such year within thirty days from the date of service of such notice or such longer or shorter period as may be specified in such notice or as the Deputy Commissioner may allow.