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When can a taxable person pay tax on a provisional basis?

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Full Text of the Document

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....y tax on a provisional basis? Ans. As a taxpayer has to pay tax on self-assessment basis, a request for paying tax on provisional basis has to come from the taxpayer which will then have to be perm....

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Full Text of the Document

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....of tax on a provisional basis. Such a request can be made by the taxable person only in such cases where he is unable to determine: a) the value of goods or services to be supplied by him, or b)....