54. Supply of certified copy of accounts maintained outside Bangladesh

54. Supply of certified copy of accounts maintained outside Bangladesh.—

Where the accounts of a recognised provident fund are kept outside Bangladesh, certi­fied copies of the accounts shall be supplied not later than the fifteenth day of September in each year to a local representative of the employer in Bangladesh.

Provided that the Deputy Commissioner of Taxes may, in any year, fix a date later than the fifteenth day of September as the date by which the certified copies shall be supplied.

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