৪৩৷ Ordinance No. XXXVI of 1984 এ নতুন section 82BB এর সন্নিবেশ
৪৩৷ উক্ত Ordinance এর section 82B এর পর নিম্নরূপ নূতন section 82BB সংযোজিত হইবে, যথাঃ-
"82BB. Universal Self Assessment.-(1) Where an assessee furnishes a correct and complete return of income other than under the proviso of section 82, under section 83A or 83AA, the Deputy Commissioner of Taxes shall receive such return himself or cause to be received by any other official authorised by him and issue a receipt of such return and the said receipt shall be deemed to be an order of assessment for the assessment year for which the return is filed.
(2) A return shall be taken to be complete, if it is filed in accordance with the provisions of sub-section (2) of section 75 and tax has been paid in accordance with section 74 .
(3) Notwithstanding anything contained in sub-section (1) and section 93, the Board or any authority subordinate to the Board, if so authorised by the Board in this behalf, may select, in the manner to be determined by the Board, of these return filed under sub-section (1) and refer the returns so selected to the Deputy Commissioner of Taxes for the purpose audit and the Deputy Commissioner of Taxes shall thereupon proceed, if so required, to make the assessment under section 83 or section 84, as the case may be."৷