Section 10 in The Rajasthan Tax on Professions, Trades, Callings and Employments Act, 2000
10. Self-assessment.
- Notwithstanding anything in the Act certain categories of assessees, as may be notified by the State Government may be permitted to file returns on the basis of self-assessment supported by an affidavit. However, upto 10% of such returns shall be checked on random basis by Commissioner or an officer not below the rank of Asstt. Commercial Taxes officer authorised by the Commissioner for the purpose.
