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    <title>Guidelines for Assessment and Scrutiny of Annual Return Forms 52, 52A, 52B for the year 2015–16 for Small Traders under UP VAT Act, 2008</title>
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    <description>The circular mandates marking and categorisation of 2015-16 VAT returns as deemed or not, requiring tax assessment officers to complete turnover marking by 30.09.2017 and to decide deemed category status by 30.11.2017; marking must be done at three administrative levels and failures will attract departmental action without extension of deadlines.</description>
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