(a) the date that the person furnished a return under section 28; or
(b) the date on which the Commissioner made an assessment of tax for the tax period or in respect of the import of goods, whichever is the earlier.
Section 36 • Arunachal Pradesh Goods Tax Act, 2005
36. Limitation on assessment and reassessment.
arunachal-pradesh-goods-tax-act-2005-sec-36.json
•
Section 36
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