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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Self-assessment: registered persons must assess and report their tax liability and file the required return.</h1> Every person registered under the Act is responsible for assessing the tax payable for each tax period and, after such assessment, filing the return required under section 27.

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