অর্থ আইন, ১৯৯১ ᏬQ☾ of the assessee audited by a chartered accountant and a certificate as to the correctness of the total income of the assessee signed and issued by the chartered accountant himself in the prescribed form.”; (১৬) section 84 এর clause (c) তে e83” সংখ্যাটির পরিবর্তে ae83(1)” - সংখ্যাগুলি ও বন্ধনীগুলি প্রতিস্থাপিত হইবে: o (Sa) section 84A és sub-section (1) est æprofession” *FÍGH N visio aebusiness or profession” of efogfors of: co (Sy) section 126 q æ83" >I<Jfè£ *f<5 aeunder sub-section (1) or ് (2) of section 83” শব্দগুলি, সংখ্যাগুলি ও বন্ধনীসমূহ প্রতিস্থাপিত হইবেঃ Co (Sa) section 128 43 sub-section (2) ($3 ofī fīIER? FREī sub- ് section (3) সংযোজিত হইবে, যথা:- - ve - കു ae(3) Notwithstanding anything contained in sub-sections (1) and (2), in a case where a certificate is issued by a chartered accountant as to the correctness of the total income of an assessee under the second proviso to section 82 it is subsequently discovered by the Deputy Commissioner of Taxes, theo, Appellate Joint Commissioner, the Appellate Additional Commissioner, the Commissioner (Appeal) or the Appellate Tribunal that the chartered accountant wilfully or knowingly withheld any information relating to the particulars of such income, he or it may impose upon such chartered accountant a penalty of a sum not exceeding two and a half times the amount of tax which would have been avoided had the total income as certified by such chartered accountant been accepted as correct.”; (১৯ক) section 131 এর পর নিম্নরূপ নূতন section 131A সন্নিবেশিত হইবে, যথাঃ-১ * -o ael31A.N. Previous approval of the Board for imposing penalty.Notwithstanding anything contained in section 131, no penalty under sub-section (3) of section 128 shall be imposed o without previous approval of the Board.”; NQ р pp & (So) section 153 EFI, ost (FF) sub-section (1) El clause (e) CG æ89,124 or 137” সংখ্যাগুলি, কমাটি ও শব্দটির পরিবর্তে ৪124, 125, 126, 127 or 137” সংখ্যাগুলি, কমাগুলি ও শব্দগুলি প্রতিস্থাপিত হইবে;
