Section 195 - Spot Assessment
(1) The Deputy Commissioner of Taxes may assess tax on the spot of any person, if such person-
(a) has taxable income;
(b) if there is an obligation to file a return;
(c) has an obligation to comply with any provision of this Act;
(d) in case of failure to enforce or comply with any provision of this Act.
(2) The Commissioner of Taxes may, in his jurisdiction, delegate the power to assess tax under this section to any Deputy Commissioner of Taxes subordinate to him.
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.