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of <h1>Assessees must submit or revise returns for taxable commodities transactions on time per assessment rules.</h1> Every assessee must submit a return to the Assessing Officer or an authorized authority after each financial year within a specified time, detailing all taxable commodities transactions conducted in a recognized association. If an assessee fails to do so, the Assessing Officer may issue a notice requiring submission of the return within a prescribed timeframe. An assessee who either misses the deadline or identifies errors in the submitted return may file or revise the return before the assessment is finalized.
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