চতুর্থ অধ্যায়
Income-tax Ordinance 1984 (Ord. No. XXXVI of 1984) এর সংশোধন
Ordinance No. XXXVI of 1984 এর section 19AAA এর প্রতিস্থাপন
১২। উক্ত () এর () এর পরিবর্তে নিম্নরূপ () প্রতিস্থাপিত হইবে, যথা :
“19AAA. Special tax treatment in respect of investment in the purchase of stocks and shares.-Notwithstanding anything contained in this Ordinance, no question shall be raised as to the source of any sum invested by an assessee, being an individual, firm, association of persons or a private limited company between the first day of July 2009 and the thirtieth day of June, 2010 (both days inclusive) in the purchase of stocks and shares of a company listed with any stack exchange in Bangladesh if the assessee pays, before the filing of return of income tax at the rate of ten percent on such sum invested :
Provided that the provisions of this section shall not apply if money so invested is withdrawn or transferred for any other purpose within two years from the date of purchase :
Provided further that the provisions of this section shall not apply in case where a concealment of income has been detected and proceedings under section 93 have been initiated prior to payment of tax under this section.”
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