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২১২ - Escaping tax and other payments

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

212. Escaping tax and other payments.—
(1) If, based on the information from an audit, assessment or any other proceeding under this act or from any other source, the Deputy Commissioner of Taxes has reason to believe that any sum payable by an assessee under this Act has escaped payment in any assessment year, the...

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ITO 1984 ITA 2023
93 ২১২

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