1[173A. Place of assessment.-
(1) Where an assessee carries on a business, profession or vocation at any place, he shall be assessed by the Deputy
Commissioner of Taxes of the area in which that place is situate or, where the business, profession or vocation is carried on in more places than one, by the Deputy Commissioner of Taxes of the area in which the principal place of his business, profession or vocation is situate.
(2) In all other cases, an assessee shall be assessed by the Deputy Commissioner of Taxes of the area in which he resides.
(3) Where any question arises under this section as to place of assessment, such question shall be determined by the Commissioner, or, where the question is between places in areas within the jurisdiction of more Commissioners than one, by the Commissioners concerned, or, if they are not in agreement, by the National Board of Revenue:
Provided that, before any such question is determined, the assessee shall have had an opportunity of representing his views.
(4) No person shall be entitled to call in question the jurisdiction of a Deputy Commissioner of Taxes after he has made the return of total income, or where he has not made such return, after the time allowed by the notice served on him for making such return has expired.]
1Ins. by F.A. 1987
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