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ASSESSMENT/ SCRUTINY

VERIFICATION OF YOUR COMPLIANCE

Assessment / Scrutiny

“The word “assessment” is used in the Act in a number of provisions in a comprehensive sense and includes all proceedings starting with the filing of the return or issue of notice and ending with determination of tax payable by the Assessee”.



Assessments Covered


Pre-assessment Procedures


Assessment– General Principles


Assessment – Practical Aspects


Time limit to Complete Assessment


Assessment Order


Scope of Re-assessment


Other Aspects in assessments


Post Assessment Procedures


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