Provisional assessment

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ction 15C stood as under : "(1) The Assessing Officer may, at any time after the receipt of a return made under section 14 or section 15, proceed to make in a summary manner, a provisional assessment of the tax payable by the assessee, on the basis of his return and the accounts and documents, if any, accompanying it. (2) After a regular assessment has been made, any amount paid towards the ....