As per Section 2(2) of the Customs Act, 1962, 'assessment' includes (I) Provisional assessment (II) Self-assessment (III) Reassessment (IV) Any assessment in which the duty assessed is NIL.Select the correct answer from the options given below:

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As per Section 2(2) of the Customs Act, 1962, 'assessment' includes<br /> (I) Provisional assessment<br /> (II) Self-assessment<br /> (III) Reassessment<br /> (IV) Any assessment in which the duty assessed is NIL.<br />Select the correct answer from the options given below: