প্রিন্ট

18/07/2024
Laws of Bangladesh

অর্থ আইন, ২০২০

( ২০২০ সনের ৯ নং আইন )

চতুর্থ অধ্যায়

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

Ordinance No. XXXVI of 1984 এর section 42 এর সংশোধন

২৫ উক্ত Ordinance এর section42 এর sub-section (3) এর পর নিম্নরূপ নূতন sub-sections (3A) (3B) সন্নিবেশিত হইবে, যথা:

 

“(3A) Where the assessee is an Association of Persons, the loss sustained by it under any head of income shall be set off under section 37 only against the income of the Association of Persons under any other head and not against the income of any of the members of the Association of Persons.

 

(3B) Where the assessee is a member of the Association of Persons, he shall not be entitled to have any loss sustained by the Association of Persons carried forward and set off against his own income.”


Copyright © 2019, Legislative and Parliamentary Affairs Division
Ministry of Law, Justice and Parliamentary Affairs