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assessments

Matched in: Term assessments

Assessment

Assessment, includes provisional assessment, reassessment and any order of assessment in which the duty assessed is nil. [Customs Act,

Assess

Assess [fr. assessum, Lat., setting a tax], to rate or ascertain. The expression 'assess' refers to a situation where

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assess

assess 1 : to determine the rate or amount of (as a tax) 2 a : to impose (as

Regular assessment

Regular assessment, section 148 mandates the Assessing Officer to serve a notice on the assessee before making the assessment, reassessment

Escaped assessment

Escaped assessment, the expression 'escaped asses-sment' includes that of a turnover which has not been assessed at all, because for

Union Assessment Committee

Union Assessment Committee. A committee of the board of guardians of every union, consisting of not less than six nor

Income assessed in a foreign country

Income assessed in a foreign country, the ex-pression 'income assessed in the foreign country' would clearly, in the context in

Assessment of damages

Assessment of damages, the assessment of damages is split into two parts. The first part comprises damages for the

Assessing Officer

Assessing Officer, means the Deputy Commissioner of Income-tax or the Assistant Commissioner or the Income-tax Officer who is vested

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