Section 342 - Removal of Difficulties
If any difficulty arises in execution of any provision of this Act, the Board may, with a view to remove such difficulty, issue notification, clarification, explanation or direction, consistent with law.
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.