ITMS

১৪২ - General provisions for deduction or collection of tax at source

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

142. General provisions for deduction or collection of tax at source.—
(1) Subject to the exception of section 119, and unless otherwise provided in other sections of this Chapter, in the case of deduction or collection of tax ¹under this Part, if the person from whom the tax is to be deducted or collected fails t...

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