নবম অধ্যায়
Income-tax Ordinance, 1984 (Ord. No. XXXVI of 1984) এর সংশোধন
৩৮৷ Ordinance No. XXXVI of 1984 এ নতুন section 30A এর সন্নিবেশ
৩৮৷ Income-tax Ordinance এর section 30 এর পর নিম্নরূপ নতুন section 30A সন্নিবেশিত হইবে; যথা:-
“30A. Provision for disallowance- 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.”৷
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