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

State of Kerala - Subsection

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

(i)Where in an audit under section 23, any irregularity as specified under sub-section (1) of section 24 is detected and such irregularity relates to one return period only and does not disclose any pattern of suppression, the best judgement assessment shall be limited to the return period to which the irregularity relates.