Provisional assessment under Surtax Act to secure tax demand where regular assessment cannot finish within the year. Provisional assessments under the Surtax Act must be completed and the resulting demand collected where a regular assessment is not likely to be finalised within the financial year, and this procedure is declared a standing instruction with directions to issue implementing guidance to Income Tax Officers.
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.
Provisional assessment under Surtax Act to secure tax demand where regular assessment cannot finish within the year.
Provisional assessments under the Surtax Act must be completed and the resulting demand collected where a regular assessment is not likely to be finalised within the financial year, and this procedure is declared a standing instruction with directions to issue implementing guidance to Income Tax Officers.
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