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বোর্ডের নির্দেশনা অনুসরণ

Section : ১০

All officers and other persons engaged in the performance of any functions under this Act shall, in the matter of discharging those functions, observe and follow such orders, directions or instructions as the Board may issue from time to time:

Provided that no order, direction or instruction shall be issued which may interfere with the discretion of the Additional Commissioner of Taxes (Appeals) or the Commissioner (Appeals) in conducting the appellate proceedings.

Comment :
In the current tax/fiscal year, the word “Joint” has been deleted.

Comment :

আইনটি অর্থ আইন ২০২৪ দ্বারা সংশোধিত হয়েছে। (করবর্ষঃ ২০২৪-২০২৫) আলোচ্য করবর্ষে যুগ্ম শব্দটি বিলুপ্ত করা হয়েছে।