Laws / Income Tax Law / ২৫২

২৫২ - Liability of representatives in certain cases

252. Liability of representatives in certain cases.—
(1) Every person who is a representative of another person in respect of any income shall, for the purpose of this section, in respect of such income—
(a) be subject to the same duties, responsibilities and liabilities as if such income were received by, or accr...

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