Section 9 - Exercise of Authority by Successor
ln the case of any proceedings under this Act, if an Income-tax Authority is replaced by another Income-tax Authority, such Income-tax Authority shall commence from the stage at which any proceeding was left unfinished by the predecessor.
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.