https://www.taxtmi.com/acts?id=29844 Provisional assessment allows a taxable person unable to fix value or rate to seek payment of tax on a provisional basis, with the proper officer prescribing provisional rate or value and requiring a prescribed bond with surety or security to secure any difference. The proper officer must complete final assessment within a further statutory period subject to authorized extensions; interest is payable on provisional tax unpaid by the ordinary due date until actual payment and, if a refund arises from final assessment, interest on the refund is payable under the refund provision. en-us Wed, 05 Jul 2017 16:12:09 +0530 Thu, 03 Aug 2017 11:10:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29844 Provisional assessment allows a taxable person unable to fix value or rate to seek payment of tax on a provisional basis, with the proper officer prescribing provisional rate or value and requiring a prescribed bond with surety or security to secure any difference. The proper officer must complete final assessment within a further statutory period subject to authorized extensions; interest is payable on provisional tax unpaid by the ordinary due date until actual payment and, if a refund arises from final assessment, interest on the refund is payable under the refund provision. Act-Rules GST - States Wed, 05 Jul 2017 16:12:09 +0530 https://www.taxtmi.com/acts?id=29844