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The Income-tax Ordinance, 1984

( Ordinance NO. XXXVI OF 1984 )

[ 4th June, 1984 ]

1Chapter XVIIIB

Alternative Dispute Resolution

Eligibility for application for ADR
2[152J. An assessee shall not be eligible for application to ADR if he fails to pay tax payable under section 74 where the return of income for the relevant year or years has been submitted.]
 
  • 1
    "CHAPTER XVIIIB" was added by section 49 of the Finance Act, 2011 (Act No. XII of 2011) .
  • 2
    Section 152J was substituted by section 56 of অর্থ আইন, ২০১৬ (২০১৬ সনের ২৮ নং আইন).
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