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অন্যান্য উৎস হইতে আয়

Section : ৬৬

The following incomes of a taxpayer shall be classified and counted under the head of income from other sources, namely:-

(a) income earned by way of royalty, license fee, fee for technical know-how and grant of right of use of intangible property;

(b) cash subsidy given by the Government;

(c) income derived from the transfer of mineral deposits and hydrocarbons and any assets other than goodwill, whether natural or artificial;

(d) any donation, grant, or gift, by whatever name it may be called;

(e) income from any source not classified under any other head mentioned in section 30.

Comment :
In the current tax/fiscal year, clause (c) of the said section has been replaced and clauses (d) and (e) have been added.

Comment :

আইনটি অর্থ আইন ২০২৪ দ্বারা সংশোধিত হয়েছে। (করবর্ষঃ ২০২৪-২০২৫) আলোচ্য করবর্ষে উক্ত ধারার দফা (গ) প্রতিস্থাপিত হয়েছে এবং দফা (ঘ) ও (ঙ) সংযোজিত হয়েছে