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অসম্পূর্ণ বা ভুল হিসাব, ইত্যাদি

Section : ৭৫

(1) Nothing in this Chapter shall restrict the power of the income tax authorities, at any stage, to disregard any return, statement, or document submitted by a taxpayer, or any information verified during audit or tax assessment proceedings, if it is found to be unverifiable.

(2) Where no established accounting method has been applied, or the Deputy Commissioner is not satisfied with the accuracy or completeness of the taxpayer’s accounts, or the taxpayer’s accounts have not been prepared and maintained in accordance with the provisions of section 73, the Deputy Commissioner shall assess the taxpayer’s tax in such manner as deemed appropriate.

Comment :
Sub-section (1) has been substituted.

Comment :

১। আইনটি অর্থ অধ্যাদেশ ২০২৫ দ্বারা সংশোধিত হয়েছে। (করবর্ষঃ ২০২৫-২০২৬)