নবম অধ্যায়
Income-tax Ordinance, 1984 (Ord. No. XXXVI of 1984) এর সংশোধন
৬৪৷ Ordinance No. XXXVI of 1984 এর section 159 এর সংশোধন
৬৪৷ Income-tax Ordinance এর section 159 এর-
(ক) sub-section (4) এর “one hundred and twenty days” শব্দগুলির পরিবর্তে “fifteen days” শব্দগুলি প্রতিস্থাপিত হইবে;
(খ) sub-section (6) এর “two years from the end of the year in which the appeal was filed” শব্দগুলির পরিবর্তে “six months from the end of the month in which the appeal was filed” শব্দগুলি প্রতিস্থাপিত হইবে; এবং
(গ) তৃতীয় proviso এর শেষ প্রান্তস্থিত ফুলষ্টপের পরিবর্তে কোলন প্রতিস্থাপিত হইবে এবং অতঃপর নিম্নরূপ চতুর্থ ও পঞ্চম proviso সংযোজিত হইবে, যথা:-
“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day of June, 2002 on which no order was passed by the Appellate Tribunal till that date shall be deemed to have been withdrawn from first of July, 2002.”|
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