Laws / Income Tax Law / ৩২৩
৩২৩ - Commission of offence by any company, firm or association of persons
323. Commission of offence by any company, firm or association of persons.—
(1) Where any offence under this Act is committed by a company, firm or association of persons—
(a) the said company, firm or association shall only be fined; and
(b) every such person who is directly responsible for the management of the...
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