Assessment [Section 2(2)]: “Assessment” includes provisional assessment, self assessment, reassessment and any assessment in which the duty assessed is nil.
All posts by Mohit Sharma - 448. page
Professional Tax Consultant and Article Writer
An overview of the Customs Act, 1962
An overview of the Customs Act, 1962 : The entire gamut of the Act is grouped into seventeen chapters. The following table presents an overview of the said chapters and […]
Constitutional provisions
Constitutional provisions : All the enactments enacted by the Parliament should have its source in the Constitution of India. The power for enacting the laws is conferred on the Parliament and […]
Meaning of word “customs”
Meaning of word “customs” : Customs is a form of indirect tax. Standard English dictionary defines the term “customs‟ as duties imposed on imported or less commonly exported goods. This term […]
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