Assessment of unregistered persons.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... contained in section 73 or section 74 1[or section 74A], where a taxable person fails to obtain registration even though liable to do so or whose registration has been cancelled under sub-section (2) .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ch assessment order shall be passed without giving the person an opportunity of being heard. *************** NOTES:- 1. Inserted vide Section 131 of the Finance (No. 2) Act, 2024 dated 16-08-2024 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X