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Sec.143(3) Scrutiny Assessments

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Where a return has been filed u/s 139 or in response to a notice u/s 142(1), the case can be selected for scrutiny Assessment; If the assessing officer considers it necessary to ensure that ï‚· The assessee has not understated the income , Or ï‚· The assessee has not computed excessive loss, Or ï‚· The assessee has not underpaid the tax in any manner ..................... #pdf
CA Sarju Pandey

on 26 October 2012

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