Laws / Income Tax Law / ১৯৫
১৯৫ - 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.
...
Premium content
You are viewing a preview. Upgrade your subscription to read the full article.
View plans