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    <description>The Rules amendment requires registered dealers to preserve accounts for six years from the date of assessment and establishes a deemed assessment regime: where a dealer is deemed assessed the assessing authority need not issue any assessment order or intimation, and the deemed date of service of such deemed assessment order is prescribed (with a proviso fixing the deemed service date for specified pending years).</description>
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      <description>The Rules amendment requires registered dealers to preserve accounts for six years from the date of assessment and establishes a deemed assessment regime: where a dealer is deemed assessed the assessing authority need not issue any assessment order or intimation, and the deemed date of service of such deemed assessment order is prescribed (with a proviso fixing the deemed service date for specified pending years).</description>
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