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                    <h3>

                        The Excess Profits Tax Act, 1940  

                        
                        
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                            <h4 style="color: #fff;"> (
                                
                                    
                                    
                                        
                                            
                                            ACT
                                        
                                        NO. XV OF 1940
                                    
                                

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                    [ 6th April, 1940  ]
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                                <strong>
                                    	An Act to impose a tax on excess profits arising out of certain businesses. <span class='footnote' href='#' title='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)'><span class='word-formet'><sup class='en'><a href='1' >1</a></sup></span></span>♣♠  ♦  

                                    
                                    
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                                    <div class="clbr">&nbsp;</div>	WHEREAS it is expedient to impose a tax on excess profits arising out of certain businesses in the conditions prevailing during the present hostilities;  <div class="clbr">&nbsp;</div><div class="clbr">&nbsp;</div> <div class="clbr">&nbsp;</div><div class="clbr">&nbsp;</div>        It is hereby enacted as follows:- <div class="clbr">&nbsp;</div><div class="clbr">&nbsp;</div>  <div class="clbr">&nbsp;</div>

                                    
                                    
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                         	Short title, extent and commencement

                        
                        
                    
                    
                    
                    
                
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                	1. (l) This Act may be called the <a title='Excess Profits Tax Act, 1940' href='/act-187.html'>Excess Profits Tax Act, 1940</a>.<div class="clbr">&nbsp;</div><div class="na">&nbsp;</div><div class="clbr">&nbsp;</div><div class="na">&nbsp;</div>	(2) It extends to the whole of Bangladesh.<div class="clbr">&nbsp;</div><div class="na">&nbsp;</div><div class="clbr">&nbsp;</div><div class="na">&nbsp;</div>	(3) It shall come into force on such date as the Government may, by notification in the official Gazette, appoint.

                
                


                
                

                
                
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                <li class='footnoteList'><h6 class='word-formet'> <sup class='en'>1</sup> </h6>Throughout this Act the words “Bangladesh” and “Government” were substituted for the words “Pakistan” and “Central Government” by the <a title='Bangladesh Taxation Laws (Adaptation) Order, 1972 ' href='/act-394.html'>Bangladesh Taxation Laws (Adaptation) Order, 1972 </a>(P. O. No. 62 of 1972)</li>

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