Laws / Income Tax Law / 163

163 - 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 certain sect...

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ITO 1984 ITA 2023
82C ১৬৩

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