Laws / Income Tax Law / ১৯১
১৯১ - Assessment in case of discontinued business
191. Assessment in case of discontinued business.—
(1) Save as the provisions of section 189, where any business is discontinued in any financial year, in that case assessment shall be made for that year.
(2) For the purpose of assessment in any income year under sub-section (1), the income shall be computed for t...
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