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১৬৪ - Excess or less tax deducted or collected at source not being basis of minimum tax

164. 1Excess or less tax deducted or collected at source not being basis of minimum tax.—Where tax is deducted or collected in excess 2or less of the correct amount, such excess 2or less deduction or collection shall not be treated for the purpose of computing minimum tax under section 163.


1 The words “exce...

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