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স্বাগতম
বিডি ট্যাক্সেশন
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সংজ্ঞা-
Section : ৩৫For the purpose of this chapter—
(1) “House property” means-
(a) furniture, fixtures, fittings which are an integral part of the said house; and
(b) the land on which the house is built, but shall not include any factory building;
(2) “Rent payment” means granting the right to use a property for a specified period of time, whether or not under one's ownership or control, to any individual, excluding any scheduled bank, investment bank, any development financial institution, mudaraba or leasing company.
(3) “Property” means residential property, land, furniture, fixtures, factory buildings, commercial 'remises, machinery, personal vehicles, and any other tangible assets of a capital nature that can be rented out.
Comment :
আইনটি অর্থ আইন ২০২৪ দ্বারা সংশোধিত হয়েছে। (করবর্ষঃ ২০২৪-২০২৫) আলোচ্য করবর্ষে ধারা-৩৫ প্রতিস্থাপিত করা হয়েছে।
