Laws / Income Tax Law / ১৮৮

১৮৮ - Assessment of tax in case of change in the constitution of the firm

188. Assessment of tax in case of change in the constitution of the firm.—
(1) At the time of assessing the tax of a firm, if it is found that its constitution has changed, then the tax of the newly formed firm shall be assessed at the time of assessment of the tax.
(2) The income of any assessment year assessed under...

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ITO 1984 ITA 2023
86 ১৮৮

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