"Regular assessment" means the category of assessment covering scrutinised and summary procedures under the Income tax framework. "Regular assessment" is defined as the category of assessment arising under the Act's provisions for detailed scrutiny and routine determination of tax ... Summary
"Regular assessment" means the category of assessment covering scrutinised and summary procedures under the Income tax framework.
"Regular assessment" is defined as the category of assessment arising under the Act's provisions for detailed scrutiny and routine determination of tax liability, encompassing both scrutinised assessment procedure and summary assessment procedure, and serving as a technical classification within tax procedure distinct from other assessment types referenced in manuals and practice guides.
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