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কুঋণ ব্যয় অনুমোদন
Section : ৫১(1) In cases other than banks and financial institutions, bad debt expenses shall be allowable if—
(a) the bad debt or a portion thereof is finalized as irrecoverable and is shown as written off in the business accounting records;
(b) all reasonable steps have been taken to recover the amount written off as bad debt prior to its write-off;
(c) the bad debt or a portion thereof has been considered as income in determining income in any income year.
(2) In the case of banks and financial institutions, bad debt expenses shall be allowable if—
(a) the bad debt or a portion thereof is finalized as irrecoverable by the bank or financial institution in accordance with International Accounting Standards (IAS), International Financial Reporting Standards (IFRS), and laws, rules, and regulations applicable in Bangladesh, and is shown as written off in the business accounting records;
(b) all reasonable steps have been taken to recover the amount written off as bad debt prior to its write-off;
(c) the bad debt or a portion thereof has been considered as income in determining income in any income year.
Comment :
১। আইনটি অর্থ অধ্যাদেশ ২০২৫ দ্বারা সংশোধিত হয়েছে। (করবর্ষঃ ২০২৫-২০২৬)
