Laws / Income Tax Law / ১৪৪

১৪৪ - Consequences of the issuance of certificate of tax deduction, collection or payment without actual deduction, collection or payment

144. Consequences of the issuance of certificate of tax deduction, collection or payment without actual deduction, collection or payment.—
(1) Where a person issues a certificate of deduction, collection or payment of tax at source without actual deduction, collection or payment to the credit of the Government, the...

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