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[Cites 0, Cited by 0] [Section 39(5)] [Section 39] [Entire Act]

State of Kerala - Subsection

Section 39(5)(iv) in Kerala Value Added Tax Rules, 2005

(iv)Where the best judgement assessment is done after the expiry of the year in which the relevant return periods fall, and the best judgement relates to more than one return period, the assessment shall be made by a single order. However assessment relating to return periods falling under different years shall not be made by a single order.