33. Period of preserving records

33.    Period of preserving records.- (1) A registered person who has obligation to preserve- records under section 31 shall have to preserve the records in Bangladesh for at least 6 years following the completion of the period to which it relates; but if any case under this Act is pending against the registered person, the records for the relevant tax period shall have to be preserved until the final disposal of the case.

(2) At source Value Added Tax deducting authority will keep the documents laid down by rule for at lease 6 (six) years.

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