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স্পটে কর নির্ধারণ

Section : ১৯৫

(1) The Deputy Commissioner of Taxes may assess tax on the spot for any person, other than a company, whose tax has never been previously assessed, if that person—

(a) Has taxable income from a business source;

(b) Is obligated to file a return;

(c) Is obligated to comply with any provisions of this Act;

(d) Fails to comply with or implement any provisions of this Act.

(2) The Commissioner of Taxes may delegate the authority to assess tax under this section to any Deputy Commissioner of Taxes under their jurisdiction.

Comment :
Sub-section (1) and clause (a) have been amended.

Comment :

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