Section 3 - Precedence of Law
(1) Notwithstanding anything contained in any other law for the time being in force, the provisions of this Act shall prevail.
(2) If any other law or any provision thereof is inconsistent with any provision of this Act, the said Act or the provision of that Act shall be deemed to be invalid to the extent of the inconsistency.
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.