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৩ - Overriding effect of the Act

2025-26 2024-25 2024-25 2023-24

3. Overriding effect of the Act.—
(1) Notwithstanding anything contained in any other law for the time being in force, the provisions of this Act shall prevail.
(2) If any other law or any provision thereof is inconsistent with any provision of this Act, that other law or provision of that law shall be deemed to b...

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ITO 1984 ITA 2023
184F ৩

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