প্রিন্ট ভিউ
[সেকশন সূচি]
পঞ্চম অধ্যায়
Income-tax Ordinance, 1984 (Ordinance No. XXXVI of 1984) এর সংশোধন
৪০। উক্ত Ordinance এ বিলুপ্ত section 94A এর পর নিম্নরূপ নূতন section 94B সংযোজিত হইবে, যথা:-
“ 94B. Bar to question assessment.- (1)Notwithstanding anything contained in any provision of this Ordinance or in any other law for the time being in force, no authority save the authorities mentioned in section 3 or the courts and authorities mentioned in Chapter XIX shall have right to question any assessment made under this Chapter.
(2) Any action taken in violation of the provision of sub-section (1) shall be null and void and have no legal effect.”।