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

Andaman and Nicobar Islands - Subsection

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

(a)the Commissioner is taken to have made, on the day on which the return is furnished, an assessment of the tax payable of the amount specified in the return;