https://www.taxtmi.com/acts?id=23205 Provisional assessment allows a taxable person unable to determine value or tax rate to request provisional payment; the proper officer may allow provisional tax at a specified value or rate, subject to a prescribed bond with surety or security ensuring payment of any difference. The proper officer must finalise assessment within six months, with permitted extensions for sufficient cause. Interest is payable on unpaid tax from the due date until actual payment, and refunds consequent to final assessment attract interest as provided in the statute. en-us Mon, 28 Nov 2016 11:34:28 +0530 Mon, 28 Nov 2016 17:32:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23205 Provisional assessment allows a taxable person unable to determine value or tax rate to request provisional payment; the proper officer may allow provisional tax at a specified value or rate, subject to a prescribed bond with surety or security ensuring payment of any difference. The proper officer must finalise assessment within six months, with permitted extensions for sufficient cause. Interest is payable on unpaid tax from the due date until actual payment, and refunds consequent to final assessment attract interest as provided in the statute. Act-Rules Bills Mon, 28 Nov 2016 11:34:28 +0530 https://www.taxtmi.com/acts?id=23205