Tax Law
Tax Assessment
The process by which tax authorities examine a taxpayer's return and determine the correct amount of tax payable, which may differ from what was self-declared.
After a return is filed, it can be picked up for scrutiny assessment, where the tax officer examines the return in detail, sometimes requesting supporting documents, and can make additions to declared income or disallow claimed deductions if not satisfied.
A taxpayer disagreeing with an assessment order has a structured right of appeal, first to an appellate authority and, further, to tax tribunals and courts.
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