Section 164 - Non-basis of Minimum Tax excess Deducted or Collected at source
Where tax is deducted or collected in excess of the actual amount, such excess deduction or collection shall not be treated for the purpose of computing minimum tax under section 163.
Note: This is unofficial English translation. In the event of a conflict between the information on this website and the original Government publications or notifications of laws, rules, regulations, and SROs, the Government publications or notifications shall prevail. Moreover, as per Section 345(2) of the Income Tax Act 2023, if there is a conflict between the English and Bengali text, the Bengali text shall prevail.