ITMS

২৭৩ - Penalty for incorrect or false audit report by chartered accountant

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

273. Penalty for incorrect or false audit report by chartered accountant.— Where, in the course of any proceeding under this Act, the Deputy Commissioner of Taxes, the Additional Commissioner of Taxes (Appeals), the Commissioner of Taxes (Appeals) or the Appellate Tribunal is satisfied beyond reasonable doubt that t...

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