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6. Duties and obligations of assessee.

6. Duties and obligations of assessee.

6. Duties and obligations of assessee.-An assesee opting to furnish his return under this Scheme shall-

 
(a) give his consent to any Service Tax Return Preparer to prepare and furnish his return; 
(b) before verifying and signing the return, ensure that the facts mentioned in the return are true and correct;