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উপকর কমিশনার কর্তৃক কর নির্ধারণ
Section : ১৮৩(1) The Commissioner of Excise may, subject to this section, determine the income-tax payable in the following cases in accordance with the relevant returns, documents, or any other provision of this Act, namely:
(a) if any return or amended return filed by any person is treated as an ordinary return under Section 175; or
(b) if any person is taxable under sub-section (12) of section 182; or
(c) if any person is taxable under Section 212 or 213; or
(d) if any person is liable to pay income tax under any provision of this Act.
(2) Where the Commissioner of Excise is satisfied that the presence of the taxpayer or any evidence is not necessary for the purpose of assessing the tax of the taxpayer or calculating the tax, the Commissioner of Excise shall, on the basis of the return or revised return, subject to the following conditions, assess the tax of the said taxpayer:
(a) The return shall be filed on or before the date specified in Section 171;
(b) the tax payable is payable on or before the date of filing the return;
(c) the said return does not show any loss or income less than the last assessed income;
(d) If tax is assessed on the basis of the said return, no tax shall be remitted as a result thereof; and
(e) If the taxpayer identification number is mentioned in the said return.
(3) Where the Commissioner of Excise considers that the presence of the taxpayer or any witness evidence is necessary for the purpose of assessing the tax of any taxpayer, the Commissioner of Excise shall give notice to such person to the effect that—
(a) appear before the Excise Commissioner, in person or by an authorized representative, on the date and time specified in the notice; or
(b) necessary evidence to be filed in support of the return mentioned in the notice.
(4) Where the taxpayer complies with the notice given under sub-section (3), the Commissioner of Excise shall initiate the assessment process.
(5) The Commissioner of Excise may require further hearing or necessary evidence during the assessment proceedings of the taxpayer, and in such a case the notice shall specify the matters to be heard and the consequences arising out of failure to comply.
(6) The Excise Commissioner shall not disallow any expenditure shown by the taxpayer without giving an opportunity of hearing.
(7) The Excise Commissioner shall, after considering the evidence presented at the end of the hearing, issue a tax assessment order in writing or by specified electronic method and notify the said order to the taxpayer within 30 (thirty) days of issuing the said order.
(8) If the taxpayer fails to comply with the notice given under sub-section (3) or (5), the Commissioner of Excise may assess the best judicial tax under section 184.
Comment :
আইনটি অর্থ আইন ২০২৪ দ্বারা সংশোধিত হয়েছে। (করবর্ষঃ ২০২৪-২০২৫) আলোচ্য করবর্ষে উক্ত ধারার শিরোনাম পরিবর্তন করা হয়েছে এবং উপ-ধারা (১) প্রতিস্থাপন করা হয়েছে।