Laws / Income Tax Law / ২৭৪

২৭৪ - Penalty for furnishing fake audit report

274. Penalty for furnishing fake audit report.—Where, in the course of any proceeding under this Act, the Deputy Commissioner of Taxes, the Additional Commissioner of Taxes (Appeals), the Commissioner (Appeals) or the Appellate Tribunal is satisfied beyond reasonable doubt that any audit report furnished by an asses...

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