into force; (11) "assessment" means determination of tax liability under this Act and includes self-assessment, re-assessment, provisional assessment, summary assessment and best judgement
Central Goods and Services Tax Act, 2017
64. Summary assessment in certain special cases.
(1) The proper officer may, on any evidence showing
purpose involved, reasons necessitating the displacement of affected persons, summary of the Social Impact Assessment Report and particulars of the Administrator appointed for the purposes
before proceeding to make an assessment under section 6 (in this section referred to as the regular assessment) may, at any time after the expiry ... been furnished, proceed to make in a summary manner a provisional assessment of the chargeable profits and the amount of the surtax payable thereon
Officer, before proceeding to make an assessment (in this section referred to as the regular assessment) under section 12, may, at any time after ... been furnished, proceed to make in summary manner a provisional assessment of the taxable profits and the amount of business profits tax payable thereon
said report shall contain,- (a) the summary of the verification process, results of his assessment and his opinion along with the supporting documents
assessment which shall include but not limited to the following, - (5) The accredited energy auditor shall report the results of his assessment in a verification ... said report shall contain,- (a) the summary of the verification process, results of assessment and his opinion along with the supporting documents; (b) the details
grounds on which the assessment is proposed to be made on best judgment basis and shall also serve a summary thereof electronically in FORM ... ASMT-15 and summary thereof shall be uploaded electronically in FORM GST DRC-07. (3) The order of assessment under sub-section (1) of section
Assessment is completed, the Assessment Team shall submit the Assessment Report to the Zonal Accreditation Board Secretariat within ten working days. The Assessment Report shall ... assessment report, additional information gathered during the assessment and the consequent verifications, if any, the Zonal Secretary shall prepare a brief summary. An agenda item
analysis of outcomes in terms of transactions and transactional efficiencies: (F) Summary data - time series or cross section - as may be relevant and available, about ... assessment of performance of the Governing Board and its vision, policies and programmes for the following year: (J) A summary of financial performance
