পাতা:বাংলাদেশ কোড ভলিউম ২৮.djvu/১২৩

অর্থ আইন, よ。ああの ১২১ Explanation.- For the purpose of this section, accompany” means a company as defined in the Companies Act, 1913 (VII of 1913).”: (১৮) section 83 এর পর নিম্নরূপ নূতন section 83A সন্নিবেশিত হইবে, যথা : ae&3A. Self-assessment.- (1) Where the return of total income 3 for any income year filed by the assessee under section 75 qualifies for acceptance in accordance with the rules for self-assessment made by the Board for that year or under any instructions or orders issued thereunder, the - - - Deputy Commissioner of Taxes shall assess, by an order in writing, the total income of the assessee on the basis of such return and determine the tax payable on the basis of such assessment: S Provided that a return of total income filed under section 75 (2) o o so (3) s does not include a return of total income filed under tion 78. - SθCΙΙΟΙΥ o Notwithstanding anything contained in sub-section (1) and section 93, the Board or any authority subordinate to it, if so authorised by the Board in this behalf, may, in accordance with the rules referred to in sub-section (1), select out of returns referred to in that sub-section any cases or classes of cases or persons or classes of persons, howsoever determined, for assessment under section 83, and refer them to the Deputy Commissioner of Taxes for such assessment and the Deputy Commissioner of Taxes shall thereupon proceed to make the assessment under that section or, if the circumstances so warrant, under section 84. No order under sub-section (1) shall be made in any case after the thirtieth day of June of the financial year next following the income year in respect of which a return of རིང་། ༽ - - - 22. Q o total income has been filed under section 75.”; § (১৯) section 84 এর পর নিম্নরূপ নূতন section 84A সন্নিবেশিত - হইবে, যথা ঃS § ae&4A. Presumptive assessment.- (1) Notwithstanding -ം O anything contained in this Ordinance, where an assessee, not being a company, deriving income from profession does not maintain any account in accordance with the provisions of this Ordinance, the Deputy Commissioner of Taxes may, whether such assessee filed a return or not, presume his total income for the income year at