Section 228 - No Question Shall be Raised as to the Correctness of Assessment etc.
No claimant in claiming any refund under this Chapter assessment of tax or any other matter which has become final and conclusive. or request for reconsideration of the matter and the claimant shall not be entitled to any remedy other than a refund on account of excess tax paid.
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.