https://www.taxtmi.com/circulars?id=9229 Provisional assessments under the Companies (Profits) Surtax Act, 1964 should be completed where regular assessments cannot be finalised within the financial year; they may be made after the statutory period for furnishing returns of chargeable profits has expired even without such returns, and officers must raise and seek collection of the resulting demand within the same year. en-us Thu, 23 Nov 1978 00:00:00 +0530 Fri, 03 Jun 2011 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9229 Provisional assessments under the Companies (Profits) Surtax Act, 1964 should be completed where regular assessments cannot be finalised within the financial year; they may be made after the statutory period for furnishing returns of chargeable profits has expired even without such returns, and officers must raise and seek collection of the resulting demand within the same year. Circulars Income Tax Thu, 23 Nov 1978 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9229