Certificates of assessment under Article VI(b) enable double taxation relief; authorities instructed to facilitate and prioritize issuance. Instruction directs tax authorities to inform affected assessees to seek certificates of assessment from the Commissioner of Income-tax, Chittagong or Dacca; to furnish a verified list of cases to the Board by 15-9-1975 for onward transmission to Bangladesh; to prioritize requests from Bangladesh taxpayers for certificates; and notes certificates are relevant only for assessment years up to and including 1971-72.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Certificates of assessment under Article VI(b) enable double taxation relief; authorities instructed to facilitate and prioritize issuance.
Instruction directs tax authorities to inform affected assessees to seek certificates of assessment from the Commissioner of Income-tax, Chittagong or Dacca; to furnish a verified list of cases to the Board by 15-9-1975 for onward transmission to Bangladesh; to prioritize requests from Bangladesh taxpayers for certificates; and notes certificates are relevant only for assessment years up to and including 1971-72.
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