ITMS

১৫১ - Payment of tax where no deduction is made

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

151. Payment of tax where no deduction is made.— The tax under this Act shall be payable by the assessee directly in the following cases, namely:—
(a) in any case where tax has not been deducted or collected as required by, and in accordance with, the provisions of this Part;
(b) in any case where the amount deduc...

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