Laws / Income Tax Law / ১৯০

১৯০ - Assessment in case of succession to business otherwise than on death

190. Assessment in case of succession to business otherwise than on death.—
(1) Where, a person, carrying on any business (in this section, referred to as predecessor), has been succeeded therein otherwise than on death by another person (in this section, referred to as the successor) continues to carry on that busin...

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ITO 1984 ITA 2023
88 ১৯০