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আর্থিক পরিসম্পদ হইতে আয়
Section : ৬২(1) The following income of a person shall be classified under the head "Income from financial assets", namely: -
(a) Governmental or Government-approved interest, profit or discount of securities;
(b) interest, profit or discount on debentures or any other form of securities issued by local authorities or companies;
(c) interest or profit due from the following sources, namely: -
(i) deposits kept in any bank or financial institution, by whatever name called;
(ii) any financial asset, product or scheme;
(d) Dividends;
(2) Capital gains derived from transfer of financial assets shall not be classified as "income from financial assets".
Comment :
আইনটি অর্থ আইন ২০২৪ দ্বারা সংশোধিত হয়েছে। (করবর্ষঃ ২০২৪-২০২৫) আলোচ্য করবর্ষে উক্ত ধারা সংশোধন করা হয়েছে।