স্বাগতম
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স্বাগতম
বিডি ট্যাক্সেশন
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ক্ষতির সমন্বয় এবং জের টানা
Section : ৭০(l) Subject to the provisions of sub-section (2), the assessed loss of any sector in any tax year shall be adjusted against the income of any other sector.
(2) Any loss described below shall not be set off against income from any sector or source other than income from that sector or source only, namely: -
Table
| Sl. No. | Source of Income | As can be adjusted |
| (1) | (2) | (3) |
| 1. | capital loss |
Adjustment can only be made with capital income. |
| 2. | business loss | Adjustment can only be made with income from business |
| 3. | Losses in speculative trading | Adjustment can only be made with income from speculation business. |
| 4. |
Loss of business in tobacco products |
Adjustment can only be made only with income from trading in tobacco products. |
(3) The loss of any source or sector to which tax is exempted at a reduced rate of tax or to which tax is applicable under sub-section (2) of section 163 shall not be adjusted or deducted.
(4) The assessed loss of a firm or partnership shall be adjusted only against the assessed income of the firm or partnership and shall not be set off against the income of any partner of the firm or any member of the partnership.
(5) If the assessed loss of any sector in a tax year is not fully reconciled with the income of any other sector or source of that year, the adjustment shall be made in the next 6 (six) tax years due to uncoordinated losses.
(6) Subject to the Eighth Schedule, where a person is succeeded in a business or profession otherwise than by succession, the successor shall not be able to set off the loss of the predecessor against any of his own income.
Comment :
আইনটি অর্থ আইন ২০২৪ দ্বারা সংশোধিত হয়েছে। (করবর্ষঃ ২০২৪-২০২৫) আলোচ্য করবর্ষে উক্ত ধারাটি সংশোধন করা হয়েছে।
