Laws / Income Tax Law / ১৫০

১৫০ - Grant of Credit of tax deducted or collected at source

150. Grant of Credit of tax deducted or collected at source.—
(1) Any deduction or collection of tax, made in accordance with the provisions of this Part and paid to the account of the Government, shall be treated as a payment of tax on income of the person from whom tax has been deducted or collected.
(2) If inco...

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