প্রিন্ট ভিউ
[সেকশন সূচি]
পঞ্চম অধ্যায়
Income-tax Ordinance, 1984 (Ordinance No. XXXVI of 1984) এর সংশোধন
২০। উক্ত Ordinance এর section 42 এর sub-section (7) এর পর নিম্নরূপ নূতন sub-section (8) সংযোজিত হইবে, যথা:-
“(8) In a scheme of amalgamation, the amalgamated company shall have the right to carry forward the accumulated loss and the unabsorbed depreciation of the amalgamating company as if the loss or the unabsorbed depreciation, as the case may be, has been the accumulated loss or the unabsorbed depreciation of the amalgamated company in the income year in which the amalgamation took place.” ।
