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The Income-tax Ordinance, 1984

( Ordinance NO. XXXVI OF 1984 )

Chapter IX

ASSESSMENT

Bar to question assessment

1[94B. (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.]


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    Section 94B was added after section 94A by section 40 of অর্থ আইন, ২০২২ (২০২২ সনের ১৩ নং আইন) (With effect from 1st July 2022).
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