Laws / Income Tax Law / ২(২২)
২(২২) - assessee
2(22) “assessee” means any person having income chargeable to tax and also includes the following persons, namely:—
(a) a person by whom any tax or other sum of money is payable under this Act;
(b) every such person—
(i) whose income or the income of any other person in respect of which he is assessable; or
(ii)...
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