79. Production of accounts and documents.-

79. Production of accounts and documents, etc.- (1) The Deputy Commissioner of Taxes may by notice in writing require an assessee, who has filed a return under Chapter VIII or to whom a notice has been issued to file a return, to produce or cause to be produced such accounts, statements, documents, data or electronic records, not being earlier than three years prior to the income year, as he may consider necessary for the purpose of audit or assessment under this Ordinance.

(2) The Deputy Commissioner of Taxes may specify in the notice that the accounts, statements, documents, data or electronic records or any part thereof shall be produced in such electronic form or by such electronic media as may be mentioned in the notice.

 (3) The accounts, statements, documents, data or electronic records shall be produced on or before the date as may be specified in the notice.

(4) In this section-

       (a) “return” includes a revised return or an amended return;

 
        (b) “data” includes “ উপাত্ত”  as defined in clause (10) of section 2 of তথ্য ও যোগাযোগ প্রযুক্তি আইন, ২০০৬(২০০৬ সনের ৩৯নং আইন) ;

       (c) “electronic record” and “electronic form” shall have the same meaning as assigned to “ ইলেকট্রনিক রেকর্ড  ”and “ ইলেকট্রনিক বিন্যাস” respectively in clauses (7) and (5) of

   section 2 of তথ্য ও যোগাযোগ প্রযুক্তি আইন, ২০০৬(২০০৬ সনের ৩৯নং আইন)." |

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

¹Ins. by F.A. 2007

79.  Production  of  accounts  and  documents.- 

The  Deputy  Commissioner  of Taxes may, by notice in writing, require an assessee who has filed a return under section 75, or to whom a notice has been issued under section 77, to produce or cause to be produced ¹[such accounts, statements and documents] on such date as may be specified in the  notice, such accounts, statements and documents including those relating to any period, not being earlier than three years prior to the income year, as he may consider necessary for the purposeof making an assessment under this Ordinance.

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

¹Ins. by F.A. 2002

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.