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অনুসন্ধান ও তদন্ত
Section : ২০৪(1) The investigating income tax authority may, under this Act, conduct such inquiry and investigation as it deems appropriate regarding any person within its jurisdiction or any other person, or may direct such person or institution, or any other person or institution related to such inquiry and investigation, to appear before it at the specified time and place to provide or arrange to provide any documents related to any information or income under the control of such person or institution.
(2) Repealed (Assessment Year: 2025–2026)
Comment :
Sub-section (1) has been amended and sub-section (2) has been repealed.
Comment :
১। আইনটি অর্থ অধ্যাদেশ ২০২৫ দ্বারা সংশোধিত হয়েছে। (করবর্ষঃ ২০২৫-২০২৬)
