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২৩২ - Procedure for adjustment

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

232. Procedure for adjustment.—
(1) In order to take action against the tax advantage, the Deputy Commissioner of Taxes shall issue a notice to the assessee specifying the following issues, namely:—
(a) the Deputy Commissioner of Taxes has reason to believe that the assessee has taken advantage of the tax through ...

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