Section 239 - Submission of Report Received from Accountant
Deputy Commissioner of Taxes may by notice in writing direct to any such person having international transactions or having transactions exceeding Tk. 3 (three) crores as per records kept in the books of account for any income year within the period specified for supply of a report by a Chartered Accountant or a Cost and Management Accountant relating to all the information, documents and records submitted thereunder or any part thereof submitted as specified in the notice and in the form and manner prescribed by the rules under-section 237.
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.