Laws / Income Tax Law / ১৮৪
১৮৪ - Best judgement Assessment
184. Best judgement Assessment.—
(1) Subject to the other provisions of this section, the Deputy Commissioner of taxes may determine the best judgement tax of an assesseein the following cases, namely:—
(a) where a person has failed to comply with the notice given under section 172 and has not filed any return or ...
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