ITMS

১৮৭ - Assessment of tax of any firm or association of persons

2025-26 2024-25 2024-25 2023-24

187. Assessment of tax of any firm or association of persons.— In the case of assessment of tax of a firm or association of persons—
(a) the total income of the firm or association of persons shall be determined first and then tax shall be assessed on the basis of the total income; and
(b) thereafter the after-tax...

Premium content

You are viewing a preview. Upgrade your subscription to read the full article.

View plans

Related documents