Amendment status not verified — confirm the current text below against the official source.
Notwithstanding anything in the Act certain categories of assessees, as may be notified by the State Government may be permitted to file returns on the basis of self-assessment supported by an affidavit. However, upto 10 of such returns shall be checked on random basis by Commissioner or an officer not below the rank of Asstt. Commercial Taxes officer authorised by the Commissioner for the purpose.