63. Payment of tax where no deduction is made.-
The tax under this Ordinance shall be payable by the assessee direct -
(a) in any case where tax has not been deducted or collected as required by, and in accordance with, the provisions of this Chapter ;
(b) in any case where the amount deducted or collected is found, after regular assessment, to be less than the tax due from the assessee, to the extent of deficiency ; and
(c) in the case of income in respect of which no provision has been mad e for deduction or collection of tax under the provisions of this Chapter.
Golden Bangladesh is a point of access to information.We present information from diverse sources in a unified way. It is the leading web portal, e-Directory and business guide in Bangladesh.