Cash memorandum to be given in certain cases
19. Every dealer when selling tea for cash shall, if the sale is for five taka or more in all cases, and if the sale is for less than five taka, when so requested by the purchaser, give the purchaser a cash memorandum containing particulars of the transaction:
Provided that the provisions of this section shall apply only to those dealers who are liable to pay income-tax.
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Ministry of Law, Justice and Parliamentary Affairs
