11. Return and assessment.-

(1) The return under sub-section (1) of Section 6 shall be furnished in Form-5.

(2) Before an order of assessment is made under clause (c) of sub-section (2) or under sub-section (3) of Section 7, the assessee shall be afforded a reasonable opportunity of showing cause against such assessment and for this purpose he shall be served with a notice in Form-12.