Laws / Income Tax Law / ১৬১

১৬১ - Interest payable by Government on excess payment of advance tax

161. Interest payable by Government on excess payment of advance tax.—
(1) The Government shall pay simple interest at 10% per annum on the amount by which the aggregate sum of advance tax paid during a financial year exceeds the amount of tax payable by him as determined on regular assessment.
(2) The period for ...

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