Tax VAT Point

Section 310- The Provisions of this Part shall be Consistent with Other Provisions

(1) The provisions of this part shall be applicable in the conduct of criminal offenses without prejudice to the provisions of other laws.

(2) The provisions of this Part shall operate independently without prejudice to any other order made or to be made under this Act and shall not be a defense to the non-issue of an order by reason of limitation of time or for any other reason.

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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