Section 59 (1) Self Assessment Scheme (1982 83), CBR Circular No. 10 of 1982, dated August 2, 1982 paragraphs 2 (d) (A), 2 (D) (I) (A) and (B) ), 2 (d) (I) (A), 4 and 9 Registered Firm No Account Case In case of scheme requirements such persons where no account is kept by the appraisal, it is required that the trading and profits and Losses should be calculated on the basis of estimates or receipts and expenditures where a trading account cannot be prepared. In the case of registered firms, the only registered firms according to which the required statements have been submitted. The nature of their business may claim to benefit from the scheme if such registered firms do not maintain the accounts, then they may comply with the terms provided in paragraphs 2 (d) (i) (A) and 2 (d) (ii). Will not meet A) The returns filed by the Scheme and thus under the Self Assessment Scheme will not be eligible for evaluation.
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