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২৫৯ - Liability to tax in case of shipping business of non-resident

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

259. Liability to tax in case of shipping business of non-resident.—
(1) Notwithstanding anything contained in this Act, where a non-resident carries on the business of operation of ships as the owner or charterer thereof, hereinafter in this section referred to as the principal, tax shall be levied and collected in ...

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ITO 1984 ITA 2023
102 ২৫৯

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