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আয়ের খাতসমূহ

Section : ৩০

Save as otherwise provided in this Act, for the purpose of charge of income-tax and computation of total income, any income shall be classified under any of the following categories, namely: -

   (a)  income from employment;

   (b)  income from rent;

   (c)  income from agriculture;

   (d)  income from business;

   (e)  capital gains;

   (f)   income from financial assets;

   (g)  income from other sources.