Payment of cess and returns

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Full Text of the Document

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....e person shall, for every calendar month or part thereof, self-assess the cess payable under section 4 and furnish a return, in such form, manner, within such time, and subject to such conditions and restrictions, as may be prescribed. (3) The Board may, for reasons to be recorded in writing, by notification, extend the time limit for furnishing the returns under this section for such class of ....