প্রিন্ট ভিউ
[সেকশন সূচি]
পঞ্চম অধ্যায়
Income-tax Ordinance, 1984 (Ordinance No. XXXVI of 1984) এর সংশোধন
১৮। উক্ত Ordinance এর section 32এর-
(ক) sub-section (5) এর পর নিম্নরূপ নূতন sub-section (5A) সন্নিবেশিত হইবে, যথা:-
“(5A) Where any capital gain arises from any transfer of capital asset in a scheme of amalgamation, no tax shall be charged under section 31:
Provided that in a scheme of amalgamation, any consideration received by the shareholders of the amalgamating companies in any manner other than the shares of the amalgamated company shall be subject to applicable tax.”;
(খ) sub-section (7) বিলুপ্ত হইবে।
