1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
TaxTMI Login
🚀 New: Section-Wise Filter ✕
Just a moment...
1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Acts & Rules
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
<h1>Provisional assessment allows taxpayers to pay tax provisionally pending final valuation, subject to bond and interest.</h1> When a taxable person cannot determine value or applicable tax rate they may request a provisional assessment; the proper officer must, within ninety days, allow provisional tax payment at a specified rate or value, conditional on a bond securing payment of any difference. The proper officer must issue a final assessment within six months, subject to specified extensions, and interest is payable on unpaid provisional tax from the original due date at the prescribed rate; interest on any refund arising from final assessment follows the refund provisions.
TaxTMI 
TaxTMI 
