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স্বাগতম
বিডি ট্যাক্সেশন
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আয় একীভূতকরণ
Section : ৩১(1) Save as otherwise provided in this Act, the following incomes shall be included in the total income of a person, namely: -
(a) if the person is a partner in a firm or a member of a partnership, his share in the income of that firm or partnership;
(b) the income of the spouse or minor child of such person, if—
(i) the said spouse or minor child is dependent on him; or
(ii) the person has reasonable control over such income; or
(iii) he intends such merger;
However, this provision shall not be applicable if the husband or wife or minor child is assessed separately.
Comment :
আইনটি অর্থ আইন ২০২৪ দ্বারা সংশোধিত হয়েছে। (করবর্ষঃ ২০২৪-২০২৫) আলোচ্য করবর্ষে উপ ধারা-২ বিলুপ্ত করা হয়েছে।
