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Section 5 - Appointment of Income Tax Authority

(1) Income Tax Authority shall be appointed subject to applicable laws and regulations.

(2) The Board may, in the manner prescribed by rules, appoint and posting any person as an Income-Tax authority.

(3) The Board may, subject to the organizational structure, appoint such number of employees as may be necessary.

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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