Laws / Income Tax Law / ১৩৮
১৩৮ - Collection of tax from motor vehicles operated commercially
138. Collection of tax from motor vehicles operated commercially.—
(1) The person or authority responsible for the registration and fitness renewal of motor vehicles shall not register or allow fitness renewal unless a challan of advance tax at the rate given in the following table is furnished with the application...
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Browse mapping| ITO 1984 | ITA 2023 |
|---|---|
| 53Q | ১৩৮ |
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