প্রিন্ট ভিউ

[সেকশন সূচি]

অর্থ আইন, ২০২১

( ২০২১ সনের ১১ নং আইন )

দ্বিতীয় অধ্যায়

Customs Act, 1969 (Act No. IV of 1969) এর সংশোধন

৯| Ordinance No. XXXVI of 1984 এর section 19AAAAA এর পরে নূতন section 19AAAAAA সংযোজন

৯|  Income tax Ordinance, 1984 (Ordinance No. XXXVI of 1984), অতঃপর উক্ত Ordinance বলিয়া উল্লিখিত, section 19AAAAA এর পরে নূতন section 19AAAAAA সংযোজিত হইবে, যথা:-

“19AAAAAA. Special Tax Treatment in respect of investment in new industrial undertaking.-

1. Notwithstanding anything contained in this Ordinance or any other law for the time being in force, no question as to the source of any sum, if invested in between first day of July, 2021 and thirtieth day of June, 2022 (both days inclusive), in new industrial undertaking shall be raised by any authority if an individual pays on or before the thirtieth day of June, 2022, tax at the rate of ten percent (10%) on the sum so invested.

2. Tax under this section shall only be payable by pay order or by automated challan, as the case may be.”|


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