Laws / Income Tax Law / ৭৫

৭৫ - Incomplete or incorrect accounts, etc.

75. Incomplete or incorrect accounts, etc.—
(1) Nothing in this Chapter shall derogate from the power of the Income-tax Authority to disregard any return, statement or document furnished by a assessee, or the said claim in the course of audit or assessment proceedings, if it is not verifiable.
(2) Where no convent...

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