Even/equal disposal of assessment work during the year--Recommendation of the Standing Committee on Finance--Regarding.

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..... ce (1994-95) in its Tenth Report on the working of the Centra1 Board of Direct Taxes has observed that there has been a steady growth in the demand shown as "not fallen due" at the end of a financial year. The reason for this is that a major portion of the current demand is raised only in the last quarter as most of the assessments arc completed only in this period. This has resulted in the curren .....

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