Laws / Income Tax Law / ২৩৭

২৩৭ - Maintenance and keeping of information, documents and records

237. Maintenance and keeping of information, documents and records.—
(1) Every person who has entered into an international transaction shall keep and maintain such information, documents and records as may be prescribed.
(2) Without prejudice to the provisions of sub-section (1), the Board may prescribe the perio...

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