117A. Power to verify deduction or collection of tax.-

¹[117A.  Power  to  verify  deduction  or  collection  of  tax.- 

Notwithstandinganything contained in this Ordinance or any other law for the time being in force,² [without prejudice to the provisions of section 75AA,] ³[an authority empowered by the Commissioner of Taxes, Directors-General of Inspection (Taxes) or Director General, Central Intelligence Cell”] may  enter  the  premises  of  a  deducting  or  collecting  authority  to  examine, monitor or verify books of accounts and relevant records in relation to-

(a)  deduction  or  collection  of  tax  by  the  concerned  authority  in  accordance with the provisions of chapter VII of this Ordinance; and
(b) deposit of the tax so collected or deducted to the credit of the government as per rules,

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

¹ Ins. by F.A. 2003

² Added by F.A. 2016

³ Subs. for "the board or any other authority empowered by the board in this behalf" by F. A. 2021 

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.