প্রিন্ট

14/04/2024
Laws of Bangladesh

অর্থ আইন, ২০১৫

( ২০১৫ সনের ১০ নং আইন )

চতুর্থ অধ্যায়

Income-tax Ordinance, 1984 (Ord. No. XXXVI of 1984) এর সংশোধন

Ordinance No. XXXVI of 1984 এর section 2 এর সংশোধন
৯। Income-tax Ordinance, 1984 (Ord. No. XXXVI of 1984), এর section 2 এর clause (35) এর পরিবর্তে নিম্নরূপ clause (35) প্রতিস্থাপিত হইবে, যথা:-
 
””(35) “income year” means-
 
(a) the period beginning with the date of setting up of a business and ending with the thirtieth day of June following the date of setting up of such business;
 
(b) the period beginning with the date on which a source of income newly comes into existence and ending with the thirtieth day of June following the date on which such new source comes into existence;
 
(c) the period beginning with the first day of July and ending with the date of discontinuance of the business or dissolution of the unincor- porated body or liquidation of the company, as the case may be;
 
(d) the period beginning with the first day of July and ending with the date of retirement or death of a participant of the unincorporated body;
 
(e) the period immediately following the date of retirement, or death, of a participant of the unincorporated body and ending with the date of retirement, or death, of another participant or the thirtieth day of June following the date of the retirement, or death, as the case may be;
 
(f) in the case of bank, insurance or financial institution the period of twelve months commencing from the first day of January of the relevant year; or
 
(g) in any other case the period of twelve months commencing from the first day of July of the relevant year;";
 

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