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The Business Profits Tax Act, 1947

( ACT NO. XXI OF 1947 )

[ 11th April, 1947 ]

An Act to impose a special tax on a certain class of income.1♣♠

 
 
 
WHEREAS it is expedient to impose a special tax on income arising from business;
 
 
 
 
It is hereby enacted as follows:-
 
 
 

Short title, extent and commencement
1. (1) This Act may be called the Business Profits Tax Act, 1947.
 
 
 
 
(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.
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