Laws / Income Tax Law / ২৬১
২৬১ - Registration of assessee
261. Registration of assessee.—
(1) A person shall register himself as an assessee if he—
(a) is an assessee;
(b) is liable to file a return under section 166;
(c) is bound to furnish proof of submission of return under section 264;
(d) is willing to pay tax or file return.
(2) The Board shall issue a Taxpayer...
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