Provisional assessment arises when self-assessment cannot be verified, allowing temporary duty fixation pending further enquiry. Provisional assessment permits the proper officer to fix duty temporarily when self-assessment cannot be completed or verified, or when verification, ... Summary
Provisional assessment arises when self-assessment cannot be verified, allowing temporary duty fixation pending further enquiry.
Provisional assessment permits the proper officer to fix duty temporarily when self-assessment cannot be completed or verified, or when verification, reassessment, testing, documents, or information are lacking; it secures levy of duty pending further enquiry and subsequent reassessment.
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