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[সেকশন সূচি]

অর্থ আইন, ২০২০

( ২০২০ সনের ৯ নং আইন )

চতুর্থ অধ্যায়

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

Ordinance No. XXXVI of 1984 এ নূতন section 184G এর সন্নিবেশ

৪৯  উক্ত Ordinance এর section 184F এর পর নিম্নরূপ নূতন section 184G সন্নিবেশিত হইবে, যথা:

 

“184G. Power to condone or extend, etc.— (1) Notwithstanding anything contained contrary to any provision of this Ordinance, the Board may, with prior approval of the Government, by an order, and in public interest,—

 

(a)  condone the period of epidemic, pandemic, or any other acts of God, and war in computing the time limits specified in any provision of this Ordinance; or

 

(b)  extend the time limits specified in any provision of this Ordinance to such extent as the Board may think fit, due to such epidemic, pandemic, or any other acts of God, and war.

 

(2) The order under sub-section (1) may be issued with retrospective effect.”


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