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২৫৫ - Liability of firm or association for unrecoverable tax due from partners or members

255. Liability of firm or association for unrecoverable tax due from partners or members.—
(1) Where any tax payable by partner of a firm or a member of an association of persons in respect of his share of the income from the firm or association, as the case may be, cannot be recovered from him, the Deputy Commissi...

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