Laws / Income Tax Law / ১৪৩

১৪৩ - Consequences of failure to deduct, collect, etc.

143. Consequences of failure to deduct, collect, etc.—
(1) Where a person under the provisions of this Part-
(a) fails to deduct or collect tax at source; or
(b) deducts or collects tax at a lesser rate or in lesser amount; or
(c) after deducting or collecting tax, fails to deposit the same to the...

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