পাতা:বাংলাদেশ কোড ভলিউম ৩০.djvu/৭২

অর্থ আইন, ১৯৯৪ ૭ જ (s) section 72 GE sub-section (1) éā ætwelve per cent.” শব্দগুলির পরিবর্তে atten per cent” শব্দগুলি প্রতিস্থাপিত হইবে: (So) section 73 GH sub-section (1) és ætwelve per cent.” (১১) section 83 এর পরিবর্তে নিম্নরূপ section 83 প্রতিস্থাপিত হইবে, যথা : শব্দগুলির পরিবর্তে atten per cent” শব্দগুলি প্রতিস্থাপিত হইবে: ae&3. Assessment after hearing and consideration of 0 evidence.- (1) Where a return or revised return has been filed by a person under Chapter VIII and the Deputy Commissioner of Taxes is not satisfied with the income shown in the return or with the accounts or the evidences submitted with the return, he shall give a notice to such person in writing specifying therein the defects or shortcomings in the return or any other reason for his dissatisfaction so as to provide an opportunity to the person to furnish in writing his explanation or clarification for rectifying or removing the defects or shortcomings or the reason for dissatisfaction, as the case may be, and the Deputy Commissioner of Taxes shall, if satisfied with such explanation or clarification, assess, within thirty days of the receipt of the explanation or clarification, recording his findings and the basis of computation of total income in the assessment order, the toll income of the assessee and determine the tax payable by him, and communicate the order to the assessee within thirty days next following. ്മ Where the Deputy Commissioner of Taxes is not satisfied with the explanation or clarification furnished under sub-section (1) or where no such explanation or clarification furnished, the Deputy Commissioner of Taxes shall serve on the person concerned a notice requiring him, on a date therein to be specified, to appear before him, or to produce or cause to be produced before him or at his office, any evidence in support of the return and after hearing the person appearing, or considering the evidence produced before him, the Deputy Commissioner of Taxes shall assess, recording the basis of computation in the assessment order, the total income of the assessee and determine the tax payable by him, within thirty days after the completion of the hearing or consideration, as the case may be, and communicate the order to the assessee within thirty days next following.”; o èst