The assessee is required to assess his income and determine if any tax is payable on the basis of return required to be furnished under section 115WD, 115WH, 139 142, 148, 153A or 158BC
source https://www.caclubindia.com/articles/self-assessment-and-enquiry-before-assessment-under-income-tax-46783.asp
source https://www.caclubindia.com/articles/self-assessment-and-enquiry-before-assessment-under-income-tax-46783.asp
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