Laws / Income Tax Law / ১৬৩

১৬৩ - Minimum Tax

163. Minimum Tax.—
(1) Notwithstanding anything contained in any other provisions of this Act, minimum tax shall be payable by an assessee in accordance with the provisions of this section.

(2) Subject to sub-section (3), minimum tax on income on sources from which tax has been deducted or collected under certai...

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