Q.

Assertion
(A) an Assessee can pay his tax on the basis of his self-assessment
(R) Reason (R) to 2% to 3% returns are went for scrutiny for the detailed checking of self-assessment returns.

A. both (a) and (r) are true
B. only (a) is true
C. only (r) is true
D. only (a) is true and (r) false
Answer» A. both (a) and (r) are true

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