দাবি সমন্বয় ও প্রত্যর্পণ

(l) If any amount is due to a taxpayer under the provisions of this Act, the Income-tax ordinance 1984), the Gift Tax Act, 1963 (Act No. XIV of 19635 or the Donor Act, 1990 (Act No. 44 of 1990) or the Wealth Tax Act, 1963 (Act No. XV of 1963), the said arrears shall be adjusted before payment of the recoverable amount to the said taxpayer.

(2) Where a refundable amount is adjusted against any amount due for any period, the adjusted amount shall be deemed to have been paid to the taxpayer and the Deputy Commissioner of Taxes shall duly enter the same in the tax records of the taxpayer to that effect.