Determination of tax under Section 75 governs limitation, personal hearing, speaking orders, interest, recovery, and penalty controls.

General provisions for determination of tax under Section 75 govern exclusion of stay periods in computing the time for issuance of orders, conversion of fraud-based notices into normal proceedings where fraud or suppression is not established, time limits for passing orders on appellate or judicial directions, personal hearing requirements, speaking orders, and limits on confirming demand beyond the notice. The provision also covers mandatory interest, deemed conclusion of adjudication on expiry of limitation, recovery of self-assessed tax, and bar on duplicate penalties for the same act or omission.

---

---

---