Section 178 - Concurrent Jurisdiction
The Board may issue general or special orders for the simultaneous exercise or performance by any Income-tax authority of the powers and functions of the Deputy Commissioner of Taxes in relation to the receipt of returns or revised returns and the issuance of acknowledging receipt thereof.
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.