77. Notice for filing return.-

77. Notice for filing return.-

¹[(1) The Deputy Commissioner of Taxes may, at any  time  after  expiry  of  the  date  specified  in  section  75,  by  a  notice  in writing, require-

(a)  any  person,  other  than  a  company,  to  file  a  return  of  his  total income  as  provided  in  that  section  if,  in  the  opinion  of  the  Deputy Commissioner of Taxes the total income of such person was, during the income year, of such amount as to render liable to tax;
(b) any company to file a return of its total income, if it is not filed.]
(2)  The  return  under  sub-section  (1)  shall  be  filed  within  such  period,  not being less than ²[twenty-one days], as may be specified in the notice or within such extended period as the Deputy Commissioner of Taxes may allow.

........................................................................................

 
¹Subs. by F.A. 2001
²Subs. for "thirty days" by F.A. 1992
 

About Author

Golden Bangladesh

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.