৭২৷ Income-tax Ordinance এর section 83AA এর পর নিম্নরূপ নূতন section 83AAA সন্নিবেশিত হইবে, যথা:- “83AAA. Assessment on the basis of report of a chartered accountant.- () Where a return or revised return is filed under Chapter VIII by an assessee being a company and the Board has reasonable cause to believe that the return or revised return is incorrect or incomplete, the Board may appoint a registered chartered accountant to examine the accounts of that assessee. () The chartered accountant appointed under sub-section () shall exercise the powers and functions of the Deputy Commissioner of…