Benign Assessment Procedure

Benign Assessment Procedure’ for assessees engaged in diamond manufacturing and/or trading

INSTRUCTION NO-2/2008, Dated: February 22, 2008 A. The procedure will apply to assessees engaged in the business of manufacturing and/or trading of diamonds (referred to below as such business). B. If an assessee has shown a sum equal to or higher than 6% of his total turnover from such business as his income under the head 'profits and gains of business or profession' for a particular assessment year, the Assessing Officer shall accept his trading results.
Full Article
Copyright © TaxGuru 2011. All Rights Reserved.
About Us - Advertise - Privacy Policy - Back to top