Section 196 - Bar to Question regarding Assessment of Tax
(1) Notwithstanding anything contained in this Act or any other law in force in Bangladesh, no question shall be raised by any person or authority other Tribunal established under this Act and the Supreme Court of Bangladesh against any tax assessment made under the Act.
(2) If any act is carried out in violation of the provisions of sub-section
(1) or any question is raised, it shall deemed to be null and void and shall have no legal effect.
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.