The proper officer may assess the tax liability on the basis of available information, evidences which is called

Name: The proper officer may assess the tax liability on the basis of available information, evidences which is called
Brand: Quizplus
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Question

Quizplus · Accepted Answer

Best judgement assessment is conducted by the proper officer when they assess the tax liability based on the available information and evidence, typically in cases where the taxpayer has not complied with the tax laws or has not furnished the required information.

The Proper Officer May Assess the Tax Liability on the Basis