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The Income-tax Ordinance, 1984

( Ordinance NO. XXXVI OF 1984 )

[ 4th June, 1984 ]

এই অধ্যাদেশ আয়কর আইন, ২০২৩ (২০২৩ সনের ১২ নং আইন) দ্বারা রহিত করা হইয়াছে।

Chapter XIX

APPEAL AND REFERENCE

Appeal to appellate income tax authority
1[153. (1) Any person aggrieved by order of an income tax authority regarding the following matters may appeal to the respective appellate income-tax authority-
 
 
(i) assessment of income;
 
(ii) computation of tax liability or refund;
 
(iii) set off or carry forward of loss;
 
(iv) imposition of any penalty or interest;
 
(v) charge and computation of surcharge or any other sum;
 
(vi) credit of tax; and
 
(vii) payment of a refund.
 
(2) Subject to sub-section (3), an appeal in the following cases shall be made only to the Commissioner of Taxes (Appeals)-
 
(i) appeal by a company;
 
(ii) appeal against an order under section 120;
 
(iii) appeal against an order of adjustment or penalty involving international transactions as defined in 107A;
 
(iv) appeal against an order, in matters mentioned in sub-section (1), made by an income tax authority in the rank of a Joint Commissioner of Taxes or above.
 
(3) The Board may-
 
(i) assign any appeal to any appellate income-tax authority;
 
(ii) transfer an appeal from one appellate income-tax authority to another appellate income-tax authority.
 
(4) No appeal shall lie in respect of an income which is computed as a share of the taxed income.
 
(5) No appeal shall lie against any order of assessment in the following cases-
 
 
 
 
 
 
 

(i) Where the return of income was filed

 
 

if tax under section 74 has not been paid

 
 

(ii) Where no return of income was filed

 
 

if at least ten per cent of the tax as determined by the Deputy Commissioner of Taxes has not been paid:

 
Provided that where the tax on the basis of return has been paid by the appellant before filing the appeal and the appellate income-tax authority is convinced that the appellant was barred by sufficient reason from paying the tax before filing the return, it may allow the appeal for hearing.
 
Explanation.- In this section, appellate income-tax authority means the Commissioner of Taxes (Appeals) or the Appellate Joint Commissioner of Taxes, as the case may be.]
 
Form of appeal and limitation
154. (1) Every appeal under section 153 shall be drawn up in such form and verified in such manner as may be prescribed and shall be accompanied by a fee of 2[two hundred taka].
 
 
3[(1A) The Board may, by notification in the official Gazette,-
 
(a) specify 4[the cases in which the appeal] shall be filed electronically or in any other machine readable or computer readable media;
 
(b) specify the form and manner in which such appeal shall be filed.]
 
 
(2) Subject to sub-section (3), an appeal shall be presented within 5[forty five days],-
 
 
(a) if it relates to any assessment or penalty, from the date of service of the notice of demand relating to the assessment or penalty, as the case may be; and
 
 
(b) in any other case, from the date on which the intimation of the order to be appealed against is served.
 
 
(3) The Appellate Joint Commissioner 6[or the Commissioner (Appeals), as the case may be,] may admit an appeal after the expiration of the period of limitation specified in sub-section (2) if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within that period.
Procedure in appeal before the Appellate Joint Commissioner 7[or the Commission (Appeals)]
155. (1) The Appellate Joint Commissioner 8[or the Commissioner (Appeals)] shall fix a day and place for the hearing of the appeal and give notice thereof to the appellant and the Deputy Commissioner of Taxes against whose order the appeal has been preferred.
 
 
(2) The appellant and the Deputy Commissioner of Taxes shall have the right to be heard at the hearing of the appeal either in person or by a representative.
 
 
(3) The Appellate Joint Commissioner 9[or the Commissioner (Appeals)] may, if he considers it necessary to do so, adjourn the hearing of the appeal from time to time.
 
 
(4) The Appellate Joint Commissioner 10[or the Commissioner (Appeals)] may, before or at the hearing of an appeal, allow the appellant to go into any ground of appeal not earlier specified in the grounds of appeal already filed if he is satisfied that the commission of that ground from the form of appeal was not wilful or unreasonable.
 
 
(5) The Appellate Joint Commissioner 11[or the Commissioner (Appeals)] may, before or at the hearing of an appeal, make such enquiry as he thinks fit or call for such particulars as he may require respecting the matters arising in appeals or cause further enquiry to be made by the Deputy Commissioner of Taxes.
 
 
(6) While hearing an appeal the Appellate Joint Commissioner 12[or the Commissioner (Appeals)] shall not admit any documentary material or evidence which was not produced before the Deputy Commissioner of Taxes unless he is satisfied that the appellant was prevented by sufficient cause from producing such material or evidence before the Deputy Commissioner of Taxes.
Decision in appeal by the Appellate Joint Commissioner 13[or the Commission (Appeals)]
156. (1) In disposing of an appeal, the Appellate Joint Commissioner 14[or the Commissioner (Appeals)] may-
 
 
(a) in the case of an order of assessment, confirm, reduce, enhance, set aside or annual the assessment;
 
 
(b) in the case of an order imposing a penalty, confirm, set aside or cancel such order or vary it so as either to enhance or to reduce the penalty; and
 
 
(c) in any other case, pass such order as he thinks fit 15[:
 
 
Provided that an order of assessment or penalty shall not be set aside except in a case where the Appellate Joint Commissioner or the Commissioner (Appeals) is satisfied that a notice on the assessee has not been served in accordance with the provisions of section 178.]
 
 
(2) The Appellate Joint Commissioner 16[or the Commissioner (Appeals)] shall not enhance as assessment or a penalty or reduce the amount of refund unless the appellant has been given a reasonable opportunity of showing cause against such enhancement or reduction.
 
 
(3) The order of the Appellate Joint Commissioner 17[or the Commissioner (Appeals)] disposing of an appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for the decision.
 
 
(4) Where, as a result of an appeal, any charge is made in the assessment of a firm or an association of persons, the Appellate Joint Commissioner 18[or the Commissioner (Appeals)] may direct the Deputy Commissioner of Taxes to amend accordingly any assessment made on any partner of the firm or any member of the association.
 
 
(5) On the disposal of an appeal, the Appellate Joint Commissioner 19[or the Commissioner (Appeals)] shall communicate the order passed by him to the appellant, the Deputy Commissioner of Taxes and the Commissioner 20[within 21[thirty days] of the passing of such order].
 
 
(6) Notwithstanding anything contained in this Ordinance, an appeal to the Appellate Joint Commissioner [or the Commissioner (Appeals)] shall be deemed to have been allowed if the Appellate Joint Commissioner 22[or the Commissioner (Appeals)] fails to make an order thereon within 23[one hundred and fifty days from the end of the month] on which the appeal was filed.
Appeal against order of Tax Recovery Officer
157. Any person aggrieved by an order of the Tax Recovery Officer under section 139 may, within thirty days from the date of service of the order, appeal to the Inspecting Joint Commissioner to whom the Tax Recovery Officer is subordinate, and the decision of the Inspecting Joint Commissioner on such appeal shall be final.
Appeal to the Appellate Tribunal

158. (1) An assessee may appeal to the Appellate Tribunal if he is aggrieved by an order of-

 
 

(a) an Appellate Joint Commissioner 24[or the Commissioner (Appeals), as the case may be,] under section 128 or 156;

 
 

25[* * *]

 
 

26[(2) No appeal under sub-section (1) shall lie against an order of the Appellate Joint Commissioner or the Commissioner (Appeals), as the case may be, unless the assessee has paid 27[ten percent] of the amount representing the difference between the tax as determined on the basis of the order of the Appellate Joint Commissioner or the Commissioner (Appeals), as the case may be, and the tax payable under section 28[:

 
 

Provided that on an application made in this behalf by the assessee, the Commissioner of Taxes, may reduce, the requirement of such payment if the grounds of such application appears reasonable to him 29[and shall pass such or derin this regardas he thinks fit within thirty days from date of the receipt of such application].]

 
 

30[(2A) The Deputy Commissioner of Taxes may, 31[with the prior approval of the Commissioner of Taxes], prefer an appeal to the Appellate Tribunal against the order of an Appellate Joint Commissioner, or the Commissioner (Appeals) under section 156.]

 
 

(3) [Omitted by section 63 of অর্থ আইন, ২০০২ (২০০২ সনের ১৪ নং আইন)].

 
 

32[(4) Every appeal under 33[sub-section (1) or sub-section (2A)] 34[* * *] shall be filed within sixty days of the date on which the order sought to be appealed against is communicated to the assessee or to the commissioner, as the case may be:

 
 

Provided that the Appellate Tribunal may admit an appeal after the expiry of sixty days if it is satisfied that there was sufficient cause for not presenting the appeal within that period.]

 
 

(5) An appeal to the Appellate Tribunal shall be in such form and verified in such manner as may be prescribed 35[and shall, except in the case of an appeal under sub-section (2A)] 36[* * *] be accompanied by a fee of 37[one thousand] taka.

 

38[(6) The Board may, by notification in the official Gazette,-

 

(a) specify 39[the cases in which the appeal] shall be filed electronically or in any other machine readable or computer readable media;

 

(b) specify the form and manner in which such appeal shall be filed.]

Disposal of appeal by the Appellate Tribunal
159. (1) The Appellate Tribunal may, after giving both the parties to the appeal an opportunity of being heard, pass such orders on the appeal as it thinks fit.
 
 
(2) Before disposing of any appeal, the Appellate Tribunal may call for such particulars as it may require respecting the matters arising in the appeal or cause further enquiry to be made by the Deputy Commissioner of Taxes.
 
 
(3) Where, as a result of the appeal, any change is made in the assessment of a firm or association of persons, or a new assessment of a firm or association of person, is ordered to be made, the Appellate Tribunal may direct the Deputy Commissioner of Taxes to amend accordingly any assessment made on any partner of the firm or any member of the association.
 
 
(4) The Appellate Tribunal shall communicate its order on the appeal 40[to the assessee and to the Commissioner within 41[thirty days] from the date of such order].
 
 
(5) Save as hereafter provided in this Chapter, the orders passed by the Appellate Tribunal on appeal shall be final.
 
 
42[(6) Notwithstanding anything contained in this Ordinance an appeal filed by an assessee to the Appellate Tribunal shall be deemed to have been allowed if the Appellate Tribunal fails to make an order thereon within a period of 43[six months] from the end of the month in which the appeal was filed 44[, and where a case is heard by two members and an additional member is appointed for hearing the case because of the difference of decision of the two members, the period shall be eight months from the end of the month in which the appeal was filed]]:
 
 
Provided that the provisions of this sub-section shall not apply to an appeal filed by an assessee at any time before the 1st day of July, 1991 45[:
 
 
Provided further that the provisions of this sub-section shall, in relation to an appeal filed by an assessee at any time during the period between the first day of July, 1995 and the thirtieth day of June, 1996 (both days inclusive), have effect as if for the words “two years” the words “three years” were substituted on the day on which section 21 of অর্থ আইন, ১৯৯১ (১৯৯১ সালের ২১ নং আইন)) came into force 46[:
 
 
Provided further that the provisions of this sub-section shall, in relation to an appeal filed by an assessee on or after the first day of July, 1999, have effect as if for the words “two years from the end of the year” the words “two years from the end of the month” were substituted 47[:
 
 
Provided further that the provisions of this sub-section shall, in relation to an appeal filed by an assessee before the first day of July, 2002, have effect as if the words “six months from the end of the month in which appeal was filed” were substituted by the words “one year from the end of the year in which appeal was filed:
 
 
Provided further that the appeals filed by the Deputy Commissioner of Taxes on or before the thirtieth day of June, 2002 on which no order was passed by the Appellate Tribunal till that date shall be deemed to have been withdrawn from first of July, 2002]]
Reference to the High Court Division
160. (1) The assessee or the Commissioner may, 48[within ninety days] from the date of receipt of the order of the Appellate Tribunal communicated to him under section 159, by application in the prescribed form, accompanied, in the case of an application by the assessee, by a fee of 49[two thousand taka], refer to the High Court Division any question of law arising out of such order 50[:
 
 
51[Provided that no reference under sub-section (1) shall lie against an order of the Taxes Appellate Tribunal, unless the assessee has paid the following tax at the rate of-
 
(a) 52[fifteen per cent] of the difference between the tax as determined on the basis of the order of the Taxes Appellate Tribunal and the tax payable under section 74 where tax demand does not exceed one million taka;
 
(b) 53[twenty five per cent] of the difference between the tax as determined on the basis of the order of the Taxes Appellate Tribunal and the tax payable under section 74 where tax demand exceeds one million taka:]
 
Provided further that the Board may, on an application made in this behalf, modify or waive, in any case, the requirement of such payment.]
 
 
 
(2) An application under sub-section (1) shall be in triplicate and shall be accompanied by the following documents, namely:-
 
 
(a) certified copy, in triplicate, of the order of the Appellate Tribunal out of which the question of law has arisen;
 
 
(b) certified copy, in triplicate, of the order of the Deputy Commissioner of Taxes, the Inspecting Joint Commissioner or the Appellate Joint Commissioner 54[or the Commissioner (Appeals)], as the case may be, which was the subject-matter of appeal before the Appellate Tribunal; and
 
 
(c) certified copy, in triplicate, of any other document the contents of which are relevant to the question of law formulated in the application and which was produced before the Deputy Commissioner of Taxes, the Inspecting Joint Commissioner, the Appellate Joint Commissioner 55[or the Commissioner (Appeals)] or the Appellate Tribunal, as the case may be, in the course of any proceedings relating to any order referred to in clause (a) or (b).
 
 
(3) Where the assessee is the applicant, the Commissioner shall be made a respondent; and where the Commissioner is the applicant the assessee shall be made a respondent:
 
 
Provided that where an assessee dies or is succeeded by another person or is a company which is being wound up, the application shall not abate and may, if the assessee was the applicant, be continued by, and if he was the respondent, be continued against, the executor, administrator or successor or other legal representative of the assessee, or by a against the liquidator or receiver, as the case may be.
 
 
(4) On receipt of the notice of the date of hearing of the application, the respondent shall, at least seven days before the date of hearing submit in writing a reply to the application; and he shall therein specifically admit or deny whether the question of law formulated by the applicant arises out of the order of the Appellate Tribunal.
 
 
(5) If the question formulated by the applicant is, in the opinion of the respondent, defective, the reply shall state in what particular the question is defective and what is the exact question of law, if any, which arises out of the said order; and the reply shall be in triplicate and he accompanied by any documents which are relevant to the question of law formulated in the application and which were produced before the Deputy Commissioner of Taxes, the Inspecting Joint Commissioner, the Appellate Joint Commissioner 56[, the Commissioner (Appeals)] or the Appellate Tribunal, as the case may be, in the course of any proceedings relating to any order referred to in sub-section (2)(a) or (b).
 
 
(6) Section 5 of the Limitation Act, 1908 (IX of 1908), shall apply to an application under sub-section (1).
Decision of the High Court Division
161. (1) Where any case has been referred to the High Court Division under section 160, it shall be heard by a Bench of not less than two judges and the provisions of section 98 of the Code of Civil Procedure, 1908 (V of 1908), shall, so far as may be, apply in respect of such case.
 
 
(2) The High Court Division shall, upon hearing any case referred to it under section 160, decide the questions of law raised thereby and shall deliver its judgment thereon stating the grounds on which such decision is founded and shall send a copy of such judgment under the seal of the Court and the signature of the Registrar to the Appellate Tribunal which shall pass such orders as are necessary to dispose of the case in conformity with the judgment.
 
 
(3) The costs in respect of a reference to the High Court Division under section 160 shall be in the discretion of the Court.
 
 
(4) Notwithstanding that a reference has been made under section 160 to the High Court Division, tax shall be payable in accordance with the assessment made in the case unless the recovery thereof has been stayed by the High Court Division.
Appeal to the Appellate Division
162. (1) An appeal shall lie to the Appellate Division from any judgment of the High Court Division delivered under section 161 in any case which the High Court Division certifies to be a fit one for appeal to the Appellate Division 57[:
 
 
58[* * *]]
 
 
(2) The provisions of the Code of Civil Procedure, 1908 (Act V of 1908), relating to appeals to the Appellate Division shall, so far as may be, apply in the case of appeals under this section in like manner as they apply in the case of appeals from decrees of the High Court Division:
 
 
Provided that nothing in this sub-section shall be deemed to affect the provision of section 161(2) or (4):
 
 
Provided further that the High Court Division may, on petition made for the execution of the order of the Appellate Division in respect of any costs awarded thereby, transmit the order for execution to any Court subordinate to the High Court Division.
 
 
(3) Where the judgment of the High Court Division is varied or reversed in appeal under this section, effect shall be given to the order of the Appellate Division in the manner provided in section 161 (2) and (4) in respect of a judgment of the High Court Division.
 
 
(4) The provisions of sub-section (3) and sub-section (4) of section 161 relating to costs and payment of tax shall apply in the case of an appeal to the Appellate Division as they apply to a reference to the High Court Division under section 160.
  • 1
    Section 153 was substituted by section 35 of অর্থ আইন, ২০১৮ (২০১৮ সনের ২২ নং আইন) (With effect from 1st July 2018).
  • 2
    The words “two hundred taka” were substituted for the words “one hundred taka” by section 7 of অর্থ আইন, ১৯৯৩ (১৯৯৩ সনের ১৮ নং আইন)
  • 3
    Sub-section (1A) was inserted by section 58 of অর্থ আইন, ২০১৬ (২০১৬ সনের ২৮ নং আইন).
  • 4
    The words “the cases in which the appeal” were substituted for the words “that any appeal of any assessee or any class of assessee” by section 41 of অর্থ আইন, ২০১৭ (২০১৭ সনের ১৪ নং আইন) (With effect from 1st July 2017).
  • 5
    The words “forty five days” were substituted for the words “sixty days” by section 25 of অর্থ আইন, ২০০৬ (২০০৬ সনের ২২ নং আইন)
  • 6
    The words commas and brackets “or the Commission (Appeals), as the case may be,” were inserted by section 8 of অর্থ আইন, ১৯৯০ (১৯৯০ সনের ৪৫ নং আইন)
  • 7
    The words and brackets “or the Commissioner (Appeals)” were inserted by section 8 of অর্থ আইন, ১৯৯০ (১৯৯০ সনের ৪৫ নং আইন)
  • 8
    The words and brackets “or the Commissioner (Appeals)” were inserted by section 8 of অর্থ আইন, ১৯৯০ (১৯৯০ সনের ৪৫ নং আইন)
  • 9
    The words and brackets “or the Commissioner (Appeals)” were inserted by section 8 of অর্থ আইন, ১৯৯০ (১৯৯০ সনের ৪৫ নং আইন)
  • 10
    The words and brackets “or the Commissioner (Appeals)” were inserted by section 8 of অর্থ আইন, ১৯৯০ (১৯৯০ সনের ৪৫ নং আইন)
  • 11
    The words and brackets “or the Commissioner (Appeals)” were inserted by section 8 of অর্থ আইন, ১৯৯০ (১৯৯০ সনের ৪৫ নং আইন)
  • 12
    The words and brackets “or the Commissioner (Appeals)” were inserted by section 8 of অর্থ আইন, ১৯৯০ (১৯৯০ সনের ৪৫ নং আইন)
  • 13
    The words and brackets “or the Commission (Appeals)” were inserted by section of অর্থ আইন, ১৯৯০ (১৯৯০ সনের ৪৫ নং আইন)
  • 14
    The words and brackets “or the Commissioner (Appeals)” were inserted by section 8 of অর্থ আইন, ১৯৯০ (১৯৯০ সনের ৪৫ নং আইন)
  • 15
    The proviso was added by section 6 of the Finance Act, 1994 (Act No. XI of 1994)
  • 16
    The words and brackets “or the Commissioner (Appeals)” were inserted by section 8 of অর্থ আইন, ১৯৯০ (১৯৯০ সনের ৪৫ নং আইন)
  • 17
    The words and brackets “or the Commissioner (Appeals)” were inserted by section 8 of অর্থ আইন, ১৯৯০ (১৯৯০ সনের ৪৫ নং আইন)
  • 18
    The words and brackets “or the Commissioner (Appeals)” were inserted by section 8 of অর্থ আইন, ১৯৯০ (১৯৯০ সনের ৪৫ নং আইন)
  • 19
    The words and brackets “or the Commissioner (Appeals)” were inserted by section 8 of অর্থ আইন, ১৯৯০ (১৯৯০ সনের ৪৫ নং আইন)
  • 20
    The words “within thirty days of the passing of such order” were inserted by section 6 of অর্থ আইন, ১৯৯৪ (১৯৯৪ সনের ১১ নং আইন)
  • 21
    The words “thirty days” were substituted for the words “fifteen days” by section 49 of the Finance Act,2009(Act No.IX of 2009)(with effect from 1st July 2007).
  • 22
    The words and brackets “or the Commissioner (Appeals)” were inserted by section 8 of অর্থ আইন, ১৯৯০ (১৯৯০ সনের ৪৫ নং আইন)
  • 23
    The words “one hundred and fifty days from the end of the month” were substituted for the words “ninety days from the end of the month” by section 35 of the Finance Act,2009(Act No.XXXVI of 2009)(with effect from 1st July 2009).
  • 24
    The words, brackets and commas “or the Commissioner (Appeals), as the case may be,” were inserted by section 8 of অর্থ আইন, ১৯৯০ (১৯৯০ সনের ৪৫ নং আইন)
  • 25
    Clauses (b) and (c) were omitted by section 8 of অর্থ আইন, ১৯৯০ (১৯৯০ সনের ৪৫ নং আইন)
  • 26
    Sub-section (2) was substituted by section 39 of অর্থ আইন, ২০০৪ (২০০৪ সনের ১৬ নং আইন)
  • 27
    The words “ten percent” was substituted for the words “five percent” by section 50(a) of the Finance Act, 2011 (Act No. XII of 2011) .
  • 28
    The colon (:) was substituted for the full-stop (.) and the proviso was added by section 50(b) of the Finance Act, 2011 (Act No. XII of 2011) .
  • 29
    The words “and shall pass such order in this regard as he thinks fit within thirty days from date of the receipt of such application” were inserted after the words “reasonable to him” by section 47 of অর্থ আইন, ২০২০ (২০২০ সনের ৯ নং আইন)।
  • 30
    Sub-section (2A) was inserted by section 33 of অর্থ আইন, ২০০৩ (২০০৩ সনের ১৭ নং আইন)
  • 31
    The words “with the prior approval of the Commissioner of Taxes” were substituted for the words “with the prior approval of the Board” by section 35 of the Finance Act,2009(Act No.X of 2009)(with effect from 1st July 2008).
  • 32
    Sub-section (4) was substituted by section 6 of অর্থ আইন, ১৯৯৯ (১৯৯৯ সনের ১৬ নং আইন)
  • 33
    The words, figures and brackets “sub-section (1) or sub-section (2A)” were substituted for the words, figure and bracket “sub-section (1)” by section 33 of অর্থ আইন, ২০০৩ (২০০৩ সনের ১৭ নং আইন)
  • 34
    The words, figure and bracket “or sub-section (3)” were omitted by section 63 of অর্থ আইন, ২০০২ (২০০২ সনের ১৪ নং আইন)
  • 35
    The words, figure and bracket “and shall, except in the case of an appeal under sub-section (2A)” were substituted for the words “and shall” by section 33 of অর্থ আইন, ২০০৩ (২০০৩ সনের ১৭ নং আইন)
  • 36
    The words, bracket, figure and comma “except in the case of an appeal under sub-section (3),” were omitted for the words “and shall” by section 63 of অর্থ আইন, ২০০২ (২০০২ সনের ১৪ নং আইন)
  • 37
    The words “one thousand” were substituted for the words “five hundred” by section 50 of the Finance Act,2009(Act No.IX of 2009)(with effect from 1st July 2007).
  • 38
    Sub-section (6) was added by section 59 of অর্থ আইন, ২০১৬ (২০১৬ সনের ২৮ নং আইন).
  • 39
    The words “the cases in which the appeal” were substituted for the words “that any appeal of any assessee or any class of assessee” by section 42 of অর্থ আইন, ২০১৭ (২০১৭ সনের ১৪ নং আইন) (With effect from 1st July 2017).
  • 40
    The words “to the assessee and to the Commissioner within one hundred and twenty days from the date of such order” were substituted for the words “to the assessee and to the Commissioner” by section 5 of অর্থ আইন, ১৯৯৭ (১৯৯৭ সনের ৪০ নং আইন)
  • 41
    The words “thirty days” were substituted for the words “fifteen days” by section 51 of the Finance Act,2009(Act No.IX of 2009)(with effect from 1st July 2007).
  • 42
    Sub-section (6) was inserted by section 7 of অর্থ আইন, ১৯৯১ (১৯৯১ সালের ২১ নং আইন)
  • 43
    The words “six months” were substituted for the words “four months” by section 51 of the Finance Act,2009(Act No.IX of 2009)(with effect from 1st July 2007).
  • 44
    The comma and words “, and where a case is heard by two members and an additional member is appointed for hearing the case because of the difference of decision of the two members, the period shall be eight months from the end of the month in which the appeal was filed” were inserted after the words “appeal was filed” by section 43 of অর্থ আইন, ২০১৭ (২০১৭ সনের ১৪ নং আইন) (With effect from 1st July 2017).
  • 45
    The words "six months" were substituted for the words "four months" by section 51 of the Finance Ordinance, 2007 (Ord. No. 10 of 2007).
  • 46
    The proviso was added by section 6 of অর্থ আইন, ১৯৯৮ (১৯৯৮ সনের ১৪ নং আইন)
  • 47
    The colon (:) was substituted for the full stop (.) and thereafter the proviso was added by section 6 of অর্থ আইন, ১৯৯৯ (১৯৯৯ সনের ১৬ নং আইন)
  • 48
    The words “within ninety days” were substituted for the words “within sixty days” by section 6 of অর্থ আইন, ১৯৯৯ (১৯৯৯ সনের ১৬ নং আইন)
  • 49
    The words “two thousand taka” were substituted for the words “one hundred taka” by section 65 of অর্থ আইন, ২০০২ (২০০২ সনের ১৪ নং আইন)
  • 50
    Colon(:) was substituted for the full-stop at the end and thereafter provisos were added by section 37 of the Finance Act,2009(Act No.XXXVI of 2009)(with effect from 1st July 2009).
  • 51
    Proviso was substituted by section 51 of the Finance Act, 2011 (Act No. XII of 2011).
  • 52
    The words “fifteen per cent” were substituted for the words “twenty five per cent” by section 30(a) of the Finance Act, 2013 (Act No. XXV of 2013) (with effect from 1st July, 2013).
  • 53
    The words “twenty five per cent” were substituted for the words “fifty per cent” by section 30(b) of the Finance Act, 2013 (Act No. XXV of 2013) (with effect from 1st July, 2013).
  • 54
    The words and brackets “or the Commissioner (Appeals)” were inserted by section 8 of অর্থ আইন, ১৯৯০ (১৯৯০ সনের ৪৫ নং আইন)
  • 55
    The words and brackets “or the Commissioner (Appeals)” were inserted by section 8 of অর্থ আইন, ১৯৯০ (১৯৯০ সনের ৪৫ নং আইন)
  • 56
    The comma, words and brackets “, the Commissioner (Appeals)” were inserted by section 8 of অর্থ আইন, ১৯৯০ (১৯৯০ সনের ৪৫ নং আইন)
  • 57
    The colon (:) was substituted for the full stop (.) and thereafter the proviso was added by section 5 of অর্থ আইন, ১৯৯০ (১৯৯০ সনের ৪৫ নং আইন)
  • 58
    The provisos were omitted by section 6 of Aঅর্থ আইন, ১৯৯৫ (১৯৯৫ সনের ১২ নং আইন)
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