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The Excess Profits Tax Act, 1940
( ACT NO. XV OF 1940 )
[ 6th April, 1940 ]
An Act to impose a tax on excess profits arising out of certain businesses.
WHEREAS it is expedient to impose a tax on excess profits arising out of certain businesses in the conditions prevailing during the present hostilities;
It is hereby enacted as follows:-
Short title, extent and commencement
1. (l) This Act may be called the
Excess Profits Tax Act, 1940
(2) It extends to the whole of Bangladesh.
(3) It shall come into force on such date as the Government may, by notification in the official Gazette, appoint.
Throughout this Act the words “Bangladesh” and “Government” were substituted for the words “Pakistan” and “Central Government” by the
Bangladesh Taxation Laws (Adaptation) Order, 1972
(P. O. No. 62 of 1972)
2019, Legislative and Parliamentary Affairs Division
Ministry of Law, Justice and Parliamentary Affairs