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20/05/2024
Laws of Bangladesh

অর্থ আইন, ২০০৫

( ২০০৫ সনের ১৬ নং আইন )

তৃতীয় অধ্যায়

Income-tax Ordinance, 1984 (XXXVI of 1984) এর সংশোধন

১৩৷ Ordinance No. XXXVI of 1984 এর section 30 এর সংশোধন
১৩৷ Income-tax Ordinance এর section 30 এর clause (e) এর পরিবর্তে নিম্নরূপ clause (e) প্রতিস্থাপিত হইবে, যথা:-
 
 
 
 
"(e) so much of the expenditure by an assessee on the provision of perquisites, as defined in clause (45) of section 2, to any employee as exceeds taka one lakh and ninety two thousand:
 
 
 
 
Provided that the provision of this clause shall not be applicable to an employer where perquisites were paid to an employee in pursuance of any Government decision published in the official Gazette to implement the recommendation of a Wage Board constituted by the Government;”৷

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