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স্বাগতম
বিডি ট্যাক্সেশন
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কর আপিল ট্রাইব্যুনাল প্রতিষ্ঠা
Section : ১৩(1) For the purpose of performing the functions of the Appellate Tribunal under this Act, the Government shall constitute, from time to time, a Tax Appellate Tribunal consisting of a President and such number of members as may be necessary.
(2) No person shall be appointed as a member of the Appellate Tribunal unless—
(a)He has at any time been a member of the Board or is currently serving as a member of the Board;
(b)He is or was a District Judge.
(c) He is the Commissioner of Taxes;
(d) He is a tax advocate under section 327 and has another 10 (ten) years of professional experience in an Income Tax Office; or
(e) He is professionally expert in drafting financial and taxation laws and has another 10 (ten) years of experience;
(3) The Government shall appoint one member from among the members of the Appellate Tribunal, who is a member of the Board, as the President.
Comment :
আইনটি অর্থ আইন ২০২৪ দ্বারা সংশোধিত হয়েছে। (করবর্ষঃ ২০২৪-২০২৫) আলোচ্য করবর্ষে “ছিলেন বা” শব্দটি বিলুপ্ত করা হয়েছে।
