পাতা:বাংলাদেশ কোড ভলিউম ২৭.djvu/৭০

অর্থ আইন, ১৯৮৭ (2) In all other cases, an assessee shall be assessed by the Deputy Commissioner of Taxes of the area in which he resides. (3) Where any question arises under this section as to the place of assessment, such question shall be determined by the Commissioner, or, where the question is between places in areas within the jurisdiction of more Commissioners than one, by the Commissioners concerned, or, if they are not in agreement, by the National Board of Revenue: Co. Provided that, before any such question is determined, the assessee shall have had an opportunity of representing his views. o (4) No person shall be entitled to call in question the jurisdiction of a Deputy Commissioner of Taxes after he has made the return of total income or where he has not made such return, after the time allowed by the notice served on him for making such return has expired.”; - o (b) Section 184 (1) est ævalued at more than one lakh taka” শব্দগুলি বাদ দেওয়া হইবে; - No (a) THE FIRST SCHEDULE & PART B CR5 paragraph 1 so এ sub-clause (ii) এর শেষ প্রান্তে সেমি-কোলনটির পর aeor” o শব্দটি সংযোজিত হইবে এবং তৎপর নিম্নরূপ নতুন sub-clause (iii) সংযোজিত হইবে, যথাঃ ae(iii) any diplomatic, consular or trade mission or office of any intergovernmental organisation located in Bangladesh, maintaining a provident fund for the benefit of Bangladeshi employees of such mission or office.”; (b) THE THIRD SCHEDULE & (ক) paragraph 1এ বিদ্যমান TABLE এর পরিবর্তে নিম্নরূপ TABLE প্রতিস্থাপিত হইবে, যথাঃ