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    <title>Audit Assessment under section 36 of the Assam Value Added Tax Act-2003</title>
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    <description>Audit assessment under the Assam Value Added Tax framework is expedited to secure timely revenue realisation and ensure compliance by dealers. Case selection under Rule 22, completion timelines for pending and future assessments, monthly disposal reporting, minimum disposal norms, and performance monitoring are prescribed. Officers are required to meet fixed deadlines for audit assessment work, and deviation or laxity may invite disciplinary action. The circular supersedes earlier instructions on the subject.</description>
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      <description>Audit assessment under the Assam Value Added Tax framework is expedited to secure timely revenue realisation and ensure compliance by dealers. Case selection under Rule 22, completion timelines for pending and future assessments, monthly disposal reporting, minimum disposal norms, and performance monitoring are prescribed. Officers are required to meet fixed deadlines for audit assessment work, and deviation or laxity may invite disciplinary action. The circular supersedes earlier instructions on the subject.</description>
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