Laws / Income Tax Law / ১৮৫
১৮৫ - Provisional Assessment
185. Provisional Assessment.—
(1) The Deputy Commissioner of Taxes may assess provisional tax on the total income of the assessee in any income year.
(2) Provisional assessment shall be made at the following times, namely:—
(a) where the return has been filed at any time during the relevant tax year; and
(b)...
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View plansSection mapping
Browse mapping| ITO 1984 | ITA 2023 |
|---|---|
| 81 | ১৮৫ |