Dhaka, Feb. 24 -- The National Board of Revenue (NBR) has issued directives to field-level tax commissioners to streamline the disposal of tax audit cases and address procedural challenges.

According to the instructions, before transferring tax cases selected for audit to a new jurisdiction, all activities that have already exceeded the time limit under Section 182 of the Income Tax Act, 2023, must be completed in the current jurisdiction.

For cases transferred to a new jurisdiction, any remaining tasks that are not yet time-barred under the Income Tax Act, 2023, may be completed under the new jurisdiction's authority.

In September last year, the NBR directed tax officials to halt the fresh selection of tax returns for audit, citing fl...