কতিপয় ক্ষেত্রে বিয়োজন অনুমোদনযোগ্য না হওয়া-

Notwithstanding anything contained in this Chapter, the following expenses shall not be allowed in computing income from financial assets, namely: —

(a) Any interest payable outside Bangladesh from which tax has not been deducted or paid in accordance with the provisions of this Act;

(b) Interest or commission paid against income from financial assets that are exempt from tax;

(c) Any expenditure of a capital or personal nature;

(d) Any expense subject to tax deduction or collection at source, where such tax has not been deducted or collected, and has not been duly paid in accordance with the provisions of this Act.

Comment :