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[Cites 0, Cited by 1] [Section 13] [Entire Act]

Union of India - Subsection

Section 13(5) in The Business Profits Act, 1947

(5)There shall be no right of appeal against a provisional assessment made under this section, and it shall, until a regular assessment is made in due course under section 12, determine the amount of business profits tax due from the assessee.