(a) the Commissioner is taken to have made, on the day on which the return is furnished, an assessment of the tax payable of the amount specified in the return;
(b) the return is deemed to be a notice of the assessment and to be under the hand of the Commissioner; and
(c) the notice referred to in paragraph (b) is deemed to have been served on the person on the day on which the Commissioner is deemed to have made the assessment.
Section 33 • Arunachal Pradesh Goods Tax Act, 2005
33. Self assessment.
arunachal-pradesh-goods-tax-act-2005-sec-33.json
•
Section 33
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"content": "(a) the Commissioner is taken to have made, on the day on which the return is furnished, an assessment of the tax payable of the amount specified in the return;\n(b) the return is deemed to be a notice of the assessment and to be under the hand of the Commissioner; and\n(c) the notice referred to in paragraph (b) is deemed to have been served on the person on the day on which the Commissioner is deemed to have made the assessment.",
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