https://www.taxtmi.com/acts?id=2883 Where a return furnished with the prescribed information complies with the Act, the Commissioner is deemed on the day of filing to have assessed the tax payable for the amount shown, the return is treated as the notice of assessment under the Commissioner's hand and is deemed served the same day; this does not apply if the Commissioner has already made an assessment for the same tax period under another provision. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 14 Jul 2012 11:25:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=2883 Where a return furnished with the prescribed information complies with the Act, the Commissioner is deemed on the day of filing to have assessed the tax payable for the amount shown, the return is treated as the notice of assessment under the Commissioner's hand and is deemed served the same day; this does not apply if the Commissioner has already made an assessment for the same tax period under another provision. Act-Rules VAT - Delhi Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=2883