Tax VAT Point

Section 250 - Appeal

In case of disallowance of foreign tax rebate claimed by a payer, in whole or in part, by an order passed by the Deputy Commissioner of Taxes, the payer may appeal to the Appellate Joint Commissioner within 30 (thirty) days of the order passed by the Deputy Commissioner of Taxes within 30 days of reaching the payer and likewise the provisions of Chapter II of Part 20 shall apply with necessary amendments.

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.

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