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Income Tax Act, 2023
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Income Tax Act, 2023
Income Tax Guidelines
TDS Rules
Income Tax SRO
Paripatra
Individual Tax Rate
Company Tax Rate
Finance Act

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বিশেষ ব্যবসা আয় পরিগণনা

Section : ৫৬

(1) Notwithstanding anything contained in any other provision of this Act, all expenditure disallowed under clauses other than clauses (d)-(j), (q), (s), and (t) of section 55 shall be treated as special business income. 

(2) No expenditure, adjustment of losses or carryforwards and no allowance under the Third Schedule shall be allowed against any income treated as "special business income" or "income from business" under any of this Chapter and such income shall be taxed at the ordinary rate.

Comment :
In the current tax/fiscal year, Clauses- (d)-(j), (q), (s) and (t) have been added and amended in the said section.
Comment :

আইনটি অর্থ আইন ২০২৪ দ্বারা সংশোধিত হয়েছে। (করবর্ষঃ ২০২৪-২০২৫) আলোচ্য করবর্ষে উক্ত ধারাতে দফা (ঘ)-(ঞ), (থ), (ধ) এবং (ন) সংযোজন ও সংশোধন করা হয়েছে

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