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[Cites 0, Cited by 0] [Section 31(1)] [Section 31] [Entire Act]

Andaman and Nicobar Islands - Subsection

Section 31(1)(b) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017

(b)the return is deemed to be a notice of the assessment and to be under the hand of the Commissioner; and