Laws / Income Tax Law / ২৬৪

২৬৪ - Obligation to file proof of submission of return

264. Obligation to file proof of submission of return.—
(1) Notwithstanding anything contained in this Act, a person shall be required to furnish a proof of submission of return in the cases mentioned in sub-section (3).
(2) “Proof of submission of return” means—
(a) a certificate or acknowledgment receipt of ret...

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