Laws / Income Tax Law / ২৬২
২৬২ - Cancellation of registration of assessee
262. Cancellation of registration of assessee.—
(1) A person shall apply for cancellation of registration, if such person—
(a) is no longer obliged to furnish proof of filing of return under section 264 and—
(i) is no longer defined as an assessee under clause (22) of section 2;
(ii) had zero taxable income for ...
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