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Central Excise Act
Conditions for filing of returns
 
SECTION : 23 Sub-Section (1)
 
Comments :
Scope of allowing initial depreciation specified, now the assessee can claim the initial allowance either when the asset is used for the purpose of his business or the tax year in which the commercial production is commenced, which ever is later.
 
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Definitions
Reduction in the Rate of Duty
Conditions for filing of Return
Time for filing of Revised Return
Power to Prohibit Payments
Duty at Higher of the Prices
Electronically Generated Sales
Time for Disposal of Cases
Powers of The Collector
Assessment of Tax
Administrative Changes
Powers to Postpone the Refunds
Procedural
Committee for Resolution
Committee Members

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