Even/equal disposal of assessment work during the year--Recommendation of the Standing Committee on Finance--Regarding.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e on Finance--Regarding. The Standing Committee on Finance (1994-95) in its Tenth Report on the working of the Centra1 Board of Direct Taxes has observed that there has been a steady growth in the demand shown as "not fallen due" at the end of a financial year. The reason for this is that a major portion of the current demand is raised only in the last quarter as most of the assessments arc com....