Laws / Income Tax Law / ২৭২

২৭২ - Penalty for concealment of income

272. Penalty for concealment of income.—
(1) Where, in the course of any proceeding under this Act, the proceeding conducting Authority is satisfied that any person has, either in the said proceeding or in any earlier proceeding relating to an assessment in respect of the same income year, has evaded tax payable un...

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