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The Income-tax Ordinance, 1984

( Ordinance NO. XXXVI OF 1984 )

[ 4th June, 1984 ]

Chapter V

COMPUTATION OF INCOME

Provision for disallowance
1[30A. Notwithstanding anything contained in sections 28, 29 and 30, the Deputy Commissioner of Taxes shall not make any disallowance or deduction for any year from any claim made by an assessee in the trading account or profit or loss account without specifying reason for such disallowance or deduction.]
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    Section 30A was inserted by section 38 of অর্থ আইন, ২০০২ (২০০২ সনের ১৪ নং আইন)
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