With reference to the period 1991-2002.Presently we have a system of self-assessment whereby the tax payer determines his duty liability and pays the same suo moto. He later files a return with the Department indicating the production and clearances and duty paid. 3.1. 2 It is the perception that the introduction of self-assessment in Central Excise has reduced responsibility of the Central Excise officers in ensuring the correctness ofanbsp;...
|Title||:||Reports on India's Tax Reforms|
|Author||:||Vijay L. Kelkar, Parthasarathi Shome, Raja J. Chelliah|
|Publisher||:||Academic Foundation - 2003-01-01|