Section 226 - Claim of Refund
If any amount is refundable as a result of any order or proceeding under this Act, the taxpayer may claim such refund in the prescribed manner if the refundable amount is not transferred electronically to the taxpayer’s bank account.
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.