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২০ - Charge of tax on the difference of investment, import and export

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

20. Charge of tax on the difference of investment, import and export.— Where, in any income year, it appears from the statements filed by an assessee that the assessee—
(a) carries out any import or export and a discrepancy is observed between the actual transaction value and the declared amount paid or received fo...

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ITO 1984 ITA 2023
16H ২০

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