প্রিন্ট

18/07/2024
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 19 এর সংশোধন
১২। উক্ত Ordinance এর section 19 এর—
 
 
(ক) sub-section (21) এর “crossed cheque drawn on a bank” শব্দগুলির পর ””or bank transfer”” শব্দগুলি সন্নিবেশিত হইবে;
 
 
(খ) sun-section (27) এ, দুইস্থানে উল্লিখিত, ””paid up capital”” শব্দগুলির পরিবর্তে, উভয় স্থানে, ””paid up capital together with reserve and accumulated profit”” শব্দগুলি প্রতিস্থাপিত হইবে;
 
 
(গ) sub-section (28) এর পর নিম্নরূপ নূতন sub-sections 29, 30 এবং 31 সংযোজিত হইবে, যথা :-
 
"(29) Where an assessee, not being an assessee engaged in real estate business during any income year, purchases on credit any material for the purpose of construction of building or house property or its unit and fails to pay the sum or any part thereof representing the liability in respect of such purchase, the sum or any part thereof, which has not been paid in the following year in which such purchase was made, shall be deemed to be the income of the assessee for that income year classifiable under the head “Income from other sources”.
 
(30) Where an assessee, in the course of any proceedings under this Ordinance, is found to have any sum or part thereof allowed or deducted but not spent in accordance with the provision of clause (h) of sub-section (1) of section 25 of this Ordinance, such unspent sum or part thereof shall be deemed to be the income of such assessee for that income year classifiable under the head “Income from house property”.
 
(31) Where an assessee files a revised return under sections 78 or 93 and shows tax exempted income or income that is subject to reduced tax rate, so much of the excess as it exceeds the amount shown in the original return shall be deemed to be income for that income year classifiable under the head "Income from other sources".”” ।

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