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Laws / Income Tax Law / ১৯৭

১৯৭ - Limitation for assessment

2025-26 2024-25 2024-25 2023-24

197. Limitation for assessment.— 1(1) Subject to the provisions of subsections (2) and (3), the assessment or return processing shall be completed before the expiry of the following periods, namely:–
(a) 2 assessment years from the end of the assessment year in which the return was filed in case of return process un...

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ITO 1984 ITA 2023
94 ১৯৭

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