Self-assessment of cess

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Full Text of the Document

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....ch cess (adjusting the advance cess already paid under section 100) payable under this Chapter on the basis of his self-assessment on the cost of construction worked out on the basis of the documents and in the manner prescribed by the Central Government and after such payment of cess, he shall file a return under clause (d) of section 123. (2) If the officer or the authority to whom or to whic....