Laws / Income Tax Law / 195
195 - Spot Assessment
195. Spot Assessment.—
(1) The Deputy Commissioner of Taxes may assess the tax of any person on the spot, if such person—
(a) has taxable income;
(b) has an obligation to file a return;
(c) is required to comply with any provisions of this Act; (d) has failed to perform or comply with any provision of this Act.
(2) The C...
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View plansSection mapping
Browse mapping| ITO 1984 | ITA 2023 |
|---|---|
| 82D | ১৯৫ |