These values help identify whether the assessee's overall pattern of performance on the D-KEFS deviates markedly from the normal population ( as generated using the Monte Carlo statistical method ).
22.
Part A of the Annexure specifies details regarding the non-resident Assessee including Name, Address of the enterprise in India, permanent account number ( PAN ), Assessment Year and Status.
23.
Assessees, who apart from being a partner in a firm, also have sources of income from a business or profession, including the speculation market, are also not eligible to file their Income Tax Returns through this form.
24.
Every assessee shall furnish to the Superintendent of Central Excise at the time of filing of first return after 28-12-2007 a list in duplicate, of all the records prepared or maintained by the assessee for accounting of transactions in regard to
25.
Every assessee shall furnish to the Superintendent of Central Excise at the time of filing of first return after 28-12-2007 a list in duplicate, of all the records prepared or maintained by the assessee for accounting of transactions in regard to
26.
Further, in a case where the income of another person like spouse, minor child, etc . is to be clubbed with the income of the assessee, this Return Form can be used where such income falls in any of the above categories.
27.
Each tally consisted of a matching pair one stick was given to the assessee at the time of assessment representing the amount of taxes to be paid later and the other held by the Treasury representing the amount of taxes be collected at a future date.
28.
"Earlier, " he says, " there was an adversarial relationship between itos and assessees, but this campaign has proved to the department that the more friendly and advisory role of the tax-man is conducive to tax collection ."
29.
According to Section 86, any assessment order passed by Commissioner of Central Excise under section 73 or Section 83A or orders of revision by Commissioner of Central Excise under Section 84 or orders of the Commissioner of Central Excise ( Appeals ) under Section 85 are appealable before the Appellate Tribunal ( CESTAT ) by any of the aggrieved parties i . e ., assessee, Commissioner of Central Excise or the Board.
