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Income Tax Act, 2023
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Finance Act
Income Tax Act, 2023
Income Tax Guidelines
TDS Rules
Income Tax SRO
Paripatra
Individual Tax Rate
Company Tax Rate
Finance Act

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সংজ্ঞা---

Section : ১৯৮

For the purposes of this section,

(1) “Investigating Income-tax Authority” means—

(a) the Director General (Inspection);

(b) the Director General (Central Intelligence Cell);

(c) the Commissioner of Taxation; and

(d) the Additional Commissioner of Taxes or Commissioner of Excise or Inspector of Taxes, subject to the permission of the Commissioner of Excise.

(2) “Revenue records” means any books of accounts, documents, electronic records, and systems.

Comment :
Sub-section (d) of the said section has been substituted for the said tax year.
Comment :

আইনটি অর্থ আইন ২০২৪ দ্বারা সংশোধিত হয়েছে। (করবর্ষঃ ২০২৪-২০২৫) আলোচ্য করবর্ষে উক্ত ধারার উপ-দফা(ঈ) প্রতিস্থাপন করা হয়েছে।

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