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অবচয় ভাতার জের টানা

Section : ৭১

(1) If any depreciation allowed under this Act is not fully charged as an expenditure against the gross income of a tax year, it shall be added to the depreciation of the next tax year.

(2) Any depreciation allowance disallowed on account of failure to comply with any provision of this Act shall not be forfeited.

3) Carry forwarded loss shall be adjusted before carry forwarded depreciation allowance is charged.

4) Allowed depreciation allowance shall go to carry forward till it is fully adjusted.