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In forceACT NO. XXX OF 1947 · 18th April, 1947

The Taxation on Income (Investigation Commission) Act, 1947

আয়ের উপর কর (তদন্ত কমিশন) আইন, 1947

An Act to provide for an investigation into matters relating to taxation on income.♣

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Contents

  1. PreamblePreamble
  2. Section 1Short title, extent and commencement
  3. Section 2Interpretation
  4. Section 3Constitution and functions of Commission
  5. Section 4Composition of Commission
  6. Section 5Power of Government to refer cases for investigation
  7. Section 6Powers of Commission
  8. Section 7Procedure of Commission
  9. Section 8Power to direct reopening of assessment proceedings
  10. Section 9Bar of jurisdiction
  11. Section 10Power to make rules