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অর্থ আইন, ২০১৮

( ২০১৮ সনের ২২ নং আইন )

তৃতীয় অধ্যায়

Income-tax Ordinance, 1984 (Ord. No. XXXVI of 1984) এর সংশোধন

Ordinance No. XXXVI of 1984 এর section 143 এর সংশোধন
৩৪। উক্ত Ordinance এর section 143 এর sub-section (2) এর clause (a) এর পরিবর্তে নিম্নরূপ clause (a) প্রতিস্থাপিত হইবে, যথা:-
 
“(a) from whom any money or goods is due or may become due to the assessee, or who holds, or controls the receipt or disposal of, or may subsequently hold, or control the receipt or disposal of, any money or goods belonging to, or on account of, the assessee, to –
 
(i) pay to the Deputy Commissioner of Taxes the sum specified in the notice on or before the date specified therein for such payment; or
 
(ii) stop the transfer of that goods to the assessee or the placement of that goods under the disposal of the assesse until the amount of tax mentioned in the notice has been paid or a satisfactory arrangement has been made with the Deputy Commissioner of Taxes for payment of such tax; or”।

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