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মোট আয় পরিগণনা হইতে বিয়োজন
Section : অংশ-২The following income shall be deducted from the total income:-
(l) By bank transfer by the taxpayer in any income year-
(a) any income donated to any fund established under or by the Prime Minister's Education Assistance Trust Act, 2012 (Act No. 15 of 2012), subject to the following maximum amount, :-
(i) 10% (ten percent) of the income of a company or taka 8 (eight) crore, whichever is less;
(ii) 10% (ten percent) of the income of any taxpayer other than the company or taka I (one) crore, whichever is less;
(b)income donated to any girls' school or women's college approved by the Ministry of Education of the Government; and
(c) income donated to any technical and vocational training institute approved by the Ministry of Education of the Government;
(d) Income donated to As-Sunnah Foundation.
(2) Income donated by the taxpayer in any income year through bank transfer to any national level institution involved in research and development for agricultural, scientific, technological and industrial development.
Comment :
আইনটি অর্থ আইন ২০২৪ দ্বারা সংশোধিত হয়েছে।
(করবর্ষঃ ২০২৪-২০২৫) আলোচ্য করবর্ষে শিরোনাম পরিবর্তন ও শিরোনাম এর সাথে আইনের সংশোধন করা হয়েছে
SL | Comment | Income Tax SRO |
---|---|---|
1 | রেফারেন্স | এস. আর. ও. নং ৩৪০-আইন/আয়কর-৪৮/২০২৪ |
2 | রেফারেন্স | এস. আর. ও. নং ৪০৪-আইন/আয়কর-৫৭/২০২৪ |