Provisional assessment

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..... as under : "(1) The Assessing Officer may, at any time after the receipt of a return made under section 14 or section 15, proceed to make in a summary manner, a provisional assessment of the tax payable by the assessee, on the basis of his return and the accounts and documents, if any, accompanying it. (2) After a regular assessment has been made, any amount paid towards the provisional assess .....

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