পাতা:বাংলাদেশ কোড ভলিউম ২৯.djvu/৪৪৫

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888 (২১) (২২) (so) section 83A (E sub-section (3) stā olā fi:Hot RDF sub-0 o (S8) অর্থ আইন, ১৯৯৩ section 68 ® æfifty thousand* *E7&£ *i£ô æone lakh” শব্দগুলি প্রতিস্থাপিত হইবে: section 83 to sub-section (2) & Co croso aeassessment” “offs of aeand communicate the order to the assessee within thirty days next following” “Rossi সন্নিবেশিত হইবে: section (4) সংযোজিত হইবে, যথা: ae(4) Notwithstanding anything contained Ordinance, the minimum amount of tax payable by an assessee for acceptance of his return under the rules referred to in sub-section (1) shall be fifteen hundred taka."; o ്പ്പ ,o گیر section 84A এর পরিবর্তে নিম্নরূপ section 84A also হইবে, যথা:- o കു ae&4A. Presumptive assessment.- (1) Notwithstanding anything contained in this Ordinance, in the case of an assessee, not being a company, deriving income from business or profession which constitutes not less than sixty per cent of his total income, who does not maintaino any account in accordance with the provisions of this Ordinance, the DeputyCommissioner of Taxes may, whether such assessee filed a return or not, presume his income form N business or profession for the income year at such an •o amount as he deems correct and shall send a notice accordingly to the assessee asking him to establish that the income so presumed is not correct: Provided that the Deputy-Commissioner of Taxes shall not presume income of an assessee under this subsection unless he has material facts and evidence in support of his presumption and he has obtained previous approval in writing of the Inspecting Joint Commissioner of Taxes. (2) If the assessee fails to comply with the notice referred to in sub-section (1) or having complied with it, has failed to establish that the income so presumed is not correct, the Deputy Commissioner of Taxes shall, by an order in writing, take the income so presumed to be his income from business or profession and proceed to assess his total income accordingly and determine the sum payable by him on the basis of such assessment. NQ- - ്