Laws / Income Tax Law / ১৮৯

১৮৯ - Assessment in case of constitution of new successor firm

189. Assessment in case of constitution of new successor firm.— Where, at the time of assessment on a firm, it is found that a new firm has been formed to succeed the firm to which the assessment relates and it cannot be covered by section 188, separate assessments shall be made on the predecessor firm and the succe...

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ITO 1984 ITA 2023
87 ১৮৯

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