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Income Tax Act, 2023
Income Tax Guidelines
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Individual Tax Rate
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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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আয়কর কর্তৃপক্ষ নিয়োগ

Section : ৫

(1) Subject to applicable laws and regulations, the Income Tax Authority shall be appointed.

(2) The Board may, in the manner prescribed by rules, appoint and post any person as an Income Tax Authority

(3) The Board, subject to the organizational structure, may appoint such number of employees as may be necessary.

(4) If an Income Tax Officer is appointed to a higher post immediately in charge of his existing post, he shall be able to exercise all the powers and perform the functions of such higher post.

Comment :
In the current tax/fiscal year, New sub-section (4) has been added.
Comment :

আইনটি অর্থ আইন ২০২৪ দ্বারা সংশোধিত হয়েছে। (করবর্ষঃ ২০২৪-২০২৫) আলোচ্য করবর্ষে নতুন উপ-ধারা (৪) সংযোজন করা হয়েছে। সংযোজন হাইলাইট করা হয়েছে।

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