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Laws / Income Tax Law / ১৪৯

১৪৯ - Exemption in respect of deduction or collection of tax at source

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

149. Exemption in respect of deduction or collection of tax at source.— Where any sum is collected or deducted as tax under this Part and deposited in favour of the Government,—
(a) the tax shall be deemed to have been paid by the person from whom the tax is deducted or collected;
(b) in case of such deduction or ...

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