Section 64
Summary assessment in certain special cases
In force
Section 64. Summary assessment in certain special cases.
(1) The proper officer may, on any evidence showing a tax liability of a person coming to his notice, with the previous permission of Additional Commissioner or Joint Commissioner, proceed to assess the tax liability of such person to protect the interest of revenue and issue an assessment order.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-64.html
- Source confidence: Pending verification
Quick facts
- Section
- 64
- Chapter
- XII
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 1