45 Provisional assessment |
46 Assessment after giving notice to the registered dealer |
47 Assessment as per return |
48 Assessment of tax payable by dealers other than registered dealers |
49 Limitation for assessment |
50 Determination of interest |
51 Rectification of mistake in determination of interest |
52 Assessment without prejudice to prosecution for any offence |
53 Assessment after partition of HUF, AOP , etc |
47A Special Provision for deemed assessment |
47AA Summary assessment of returns |
53A Determination of late fee referred to in sub-section (2) of section 32 |