প্রিন্ট ভিউ
[সেকশন সূচি]
তৃতীয় অধ্যায়
Income tax Ordinance, 1984 (Ordinance No. XXXVI of 1984) এর সংশোধন
১১। উক্ত Ordinanceএর section 37 এর প্রথম Proviso এর পরিবর্তে নিম্নরূপ দুইটি Proviso প্রতিস্থাপিত হইবে, যথা:-
“Provided that any loss in respect of any speculation business or any loss under the head “Capital gains” shall be set off only against any income in respect of speculation business or any income under the head “Capital gains”:
Provided further that any loss from any source, income of which is exempted from tax or income of which is taxed at a reduced rate, shall not be set off against any income from any source:”।
