Even/equal disposal of assessment work during the year--Recommendation of the Standing Committee on Finance--Regarding.

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..... ing Committee on Finance (1994-95) in its Tenth Report on the working of the Centra1 Board of Direct Taxes has observed that there has been a steady growth in the demand shown as "not fallen due" at the end of a financial year. The reason for this is that a major portion of the current demand is raised only in the last quarter as most of the assessments arc completed only in this period. This has .....

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