: Tax assessment is a method of calculating total income and taxes. At the end of the financial year, the taxpayer can file income tax in one of the two conventional ways (general , universal self-determination). If the taxpayer submits the return mentioning the general procedure, the cess commissioner will assess and settle the tax after hearing. If the taxpayer submits the return mentioning the universal self-assessment method, then the taxpayer will calculate his own income and pay the applicable income tax. Upon submission of the return, the cess commissioner will issue an acknowledgment of receipt to the taxpayer by any officer empowered by it. However, according to the amendment brought under section 82BB of the Finance Act 2015, the cess commissioner will process the return in order to identify the specified error deviation in some cases and to pay less tax due to it .