সংজ্ঞা

Section : ২

 In this Act, unless there is anything repugnant in the subject or context, 

(1) “Written down value” means the written down value as defined in Part I of the Third Schedule; 

(2) “Additional Commissioner of Taxes (Appeals)” means the Additional Commissioner of Taxes (Appeals) and the Joint Commissioner of Taxes (Appeals) referred to in section 4;

(3) “Extra Assistant Commissioner of Taxes” means the Extra Assistant Commissioner of Taxes referred to in section 4;

(4) “Non-resident” means a person who is not a resident;

(5) “Approved gratuity fund” means a gratuity fund approved by the Board under the provisions of Part Il of the Second Schedule;

(6) “Approved superannuation fund or pension fund” means any superannuation fund or pension fund approved by the Board in accordance with the provisions of Part I of the Second Schedule;

(7) “partner” means any partner as defined in the Partnership Act, 1932 (Act No. IX of 1932), and includes any minor treated as a partner by way of receiving dividends;

(8) “partnership” means a partnership as defined in the Partnership Act, 1932 (Act No. IX of 1932);

(9) “legal representative” means any legal representative as defined in clause (11) of section 2 of the Code of Civil Procedure, 1908 (Act No. V of 1908);

(10) “relative” means the husband or wife, son, daughter, brother, sister or lineal predecessor or successor of a person;

(11) “financial institution” means a financial institution as defined in the Financial Institution Act, 1993 (Act No. 27 of 1993);

(12) “Appellate Tribunal” means the Taxes Appellate Tribunal established under section 13;

(13) "income" shall include- 

(a)  any income, receipts, profits or gains, from whatever source derived, chargeable to tax under any provision of this Act;

(b)  any amount which is subject to collection or deduction of tax at source under any provision of this Act;

(c)  any loss relating to the income, profits or gains referred to in sub-clause (a);

(d)  the profits or receipts of any business of insurance carried on by a mutual insurance association computed in accordance with paragraph 8 of the Fourth Schedule;

(e)  any sum deemed to be income, or any income accruing or arising or received, or deemed to accrue or arise or be received in Bangladesh under any provision of this Act;

(f)   any amount or payment or transaction on which a tax is imposed;

(14) “income tax” means any tax or surcharge leviable or payable under this Act;

(15) “income year” means financial year immediately preceding the assessment year and includes —

(a)  the period from the date of first commencement of any business to the 30th day of June following;

(b)  If any income arises afresh, the period commencing from the date on which it commences till the 30th day of June next following;

(c) the period beginning with the first day of July and ending with the date of discontinuance of the business or dissolution of the unincorporated body or liquidation of the company, as the case may be;

(d) the period beginning with the first day of July and ending with the date of retirement or death of a participant of the unincorporated body;

(e) the period immediately following the date of retirement, or death, of a participant of the unincorporated body and ending with the date of retirement, or death, of another participant or the thirtieth day of June following the date of the retirement, or death, as the case may be;

(f)  in the case of bank, insurance or financial institution or any subsidiary thereof the period of 12 (twelve) months commencing from the first day of January of the relevant year:

Provided that the Deputy Commissioner of Taxes may allow a different financial year for a company which is a subsidiary, including a subsidiary thereof, or a holding company of a parent company incorporated outside Bangladesh or a branch or liaison office thereof if such company requires to follow a different financial year for the purpose of consolidation of its accounts with the parent company, in any other case the period of 12 (twelve) months will be counted;

(16) “tax payable on income” means the sum chargeable or payable on the basis of income under this Act;

(17) “Deputy Commissioner of Taxes” means a person appointed to be a Deputy Commissioner of Taxes under section 4 and includes a person appointed to be a Transfer Pricing Officer, an Assistant Commissioner of Taxes, an Extra Assistant Commissioner of Taxes and a Tax Recovery Officer;

(18) “merger” means a merger as defined in the Eighth Schedule;

(19) “Commissioner” means a person appointed to be a Commissioner of Taxes or Commissioner of Taxes (Large Taxpayer Unit) under section 4;

(20) “Commissioner (Appeals)” means a person appointed to be a Commissioner of Taxes (Appeals) under section 4;

(21) “tax” means tax payable on income and includes any additional tax, excess profit tax, penalty tax, super tax, penalty, interest, fee or other charges leviable or payable under this Act;

(22) “Assessee” means any person earning taxable income and includes the following persons, namely:

(a)   any person liable to pay any tax or any other sum under this Act;

(b)   every such person_

(i) whose income, or with whose income the income of any other person is assessable; or

(ii)  proceedings under this Act have been taken to determine the amount due to him or any other person;

(c)   to whom the minimum tax has to be paid;

(d)   any person liable to file or furnish any return, document or statement;

(e)   any person intending to assess tax and filing a return;

(f) any person deemed to be a taxpayer or defaulting taxpayer under any provision of this Act;

(g)   against whom any proceedings under this Act have been taken;

(23) “Tax Day” means-

(a)   in the case of an assessee other than a company, the 30th (thirtieth) day of November following the end of the income year;

(b)   in the case of a company, the fifteenth day of the seventh month following the end of the income year or the fifteenth day of September following the end of the income year where the said the 15 (fifteenth) day falls before the fifteenth day of September;

(c)   in the case of a natural person assessee, who has never filed a return before, the thirtieth day of June following the end of the income year;

(d)   in the case of a natural person taxpayer residing abroad, the 90th (ninetieth) day from the date of his return to Bangladesh, if such person;

(i) stays outside Bangladesh on leave for higher education or on deputation or deputation for employment; or

(ii)  resides outside Bangladesh in possession of a valid visa and permit for the purpose of earning money;

(e)   if the day mentioned in sub-clauses (a) and (b) is a public holiday, the next working day after that day;

(24) “assessment year” means the period of 12 (twelve) months commencing on the first day of July every year; and includes any such period which is deemed, under the provisions of this Act, to be assessment year in respect of any income for any period;

(25) “employee” in relation to a company, includes the managing director, or any other director or other person, who irrespective of his designation performs any duties or functions in connection with the management of the affairs of the company;

(26) “tax exemption” means a partial or complete exemption from any tax incurred under this Act by granting the following benefits to a person, namely:

(a)   concession, respite, exemption; or

(b)   payment of tax at a reduced rate; or

(c)   the exclusion of any income from the computation of gross income;

(27) “tax-free limit” means any limit on gross income subject to zero rated tax;

(28) “taxed dividend” means the dividend income on which tax has been paid by the recipient under this Act;

(29) “cost and management Accountant” means a cost and management accountant as defined in the Cost and Management Accountants Act, 2018 (Act No. 70 of 2018);

(30) “fees for technical services” shall include remuneration received for the provision of management, technical or consultancy services, including lump sum remuneration, and the services of any technical or other professional, but shall not include the following, namely: -

(a) remuneration due from any construction work, installation work, mining work or similar project undertaken by the payee; or

(b) any remuneration classifiable as "income from employment" income of the recipient;

(31) “Company” means a company as defined in the Companies Act, 1994 (Act No. 18 of 1994), and includes—

(a) the liaison office, representative office or branch office of a foreign institution;

(b) any permanent establishment of any foreign entity or person;

(c) any association or organization registered by or under the laws of any country outside Bangladesh;

(d) any bank, insurance or financial institution;

(e) any industrial and commercial organization, foundation, society, co-operative society and any educational institution; 

(f) any organization registered with the Bureau of NGO Affairs or the Microcredit Regulatory Authority;

(g) any firm, partnership, joint venture or association of persons, by whatever name called, if any such person is a company or foreign entity within the meaning of the Companies Act, 1994 (Act No. 18 of 1994);

(h) Statutory Government Authorities, Local Authorities, Autonomous Bodies;

(i) any entity established or constituted by or under any law for the time being in force;

(j) all entities other than natural persons, firms, private associations, trusts, Hindu undivided families and funds;

(k)   not incorporated by or under any Act, any such foreign association or body which may, by the Board, by general or special order, be declared to be a company for the purposes of this Act;

(32) “defaulting taxpayer” means:

(a)   any person who has failed to pay any tax under this Act; or

(b)   any person who is deemed to be a defaulting taxpayer under the provisions of this Act;

(33) “research and development” mean any systematic, investigative and experimental study that involves—

(a)   novelty or technical risks;

(b)   in the field of science or technology;

(c)   it should be conducted with the aim of acquiring new knowledge; or

(d)   the results of the study should be conducted for the purpose of development of production or materials, equipment, products, agricultural products or processes.

However, the study conducted for the following purposes shall not be included in the meaning of research or development, namely: -

(i) quality control or routine testing of materials, devices or products;

(ii)  the research conducted in the arts and humanities and social sciences;

(iii)  the creation and development of financial instruments or financial products;

(iv)  market research or sales promotion; routine data collection, efficiency surveys or management studies;

(v)   routine modifications or changes to materials, devices, products, processes or production methods;

(vi)  minor (cosmetic) modifications or stylistic changes to materials, devices, products processes or production methods; or

(vii)  the creation or enhancement of trademarks or goodwill;

(34) “public servant” has the same meaning as in section 21 of the Penal Code, 1860 (Act No. XLV of 1860);

(35) “employment” shall include—

(a)   any post in which the person appointed is entitled to fixed or, from time to time, fixed remuneration;

(b)   any directorship or any post connected with the management of the company;

(c)   holding or acting in any post in public office;

(36) “Trading Account” or “Profit and Loss Account” includes income statement and other similar statements of accounts prepared under International Financial Reporting Standards (IFRS);

(37) “chartered accountant” means a chartered accountant as defined in the Bangladesh Chartered Accountants Order, 1973 (President's Order No. 2 of 1973);

(38) “trust” means a trust constituted under the trust Act, 1882 (Act No. II of 1882) and a trust as defined in the Specific Relief Act, 1877 (Act No. Il 'f 1877) shall also include:

Provided that where the trust is constituted as a prerequisite for the formation of a company or fund or for the purpose of managing the company or fund, the said company or fund, as the case may be, shall a taxable entity and the trust shall not be treated as taxable entity;

(39) “Tax Recovery Officer” means a person appointed to be a Tax Recovery Officer under section 4;

(40) “demerger” means demerger as defined in the Eighth Schedule;

(41) “scheduled bank” means any scheduled bank as defined in article 20(j) of the Bangladesh Bank order, 1972 (President's Order No. 127 of 1972);

(42) “fund” means any fund created or recognized under any law or rule for the time being in force;

(43) “charitable purpose” means -

(a)   relief for the poor, education relief, medical relief; and

(b)   the advancement of any other object of general public utility:

Provided that the advancement of any other object of general public utility shall not be considered as charitable purpose—

(i) unless it is approved by the National Board of Revenue; and

(ii)  if it engages in any of the following activities-

1. carrying out any activities in the nature of trade, commerce or business in whatever form and manner; or

2. if any service is rendered in exchange for goods and the total value of such consideration in any income year exceeds Tk 20 (twenty) lakh taka;

(44) “money borrowed” includes, in the case of a banking company, money received by way of deposit;

(45) “resident”, in respect of any income year, means-

(a)   An individual who has been in Bangladesh-

(i) at least 183 (one hundred and eighty-three) or more days consecutively or in the aggregate in the said year; or

(ii)  a total of 90 (ninety) days or more in the said year consecutively or cumulatively and a total of 365 (three hundred sixty-five) or more days consecutively or cumulatively during the immediately preceding 4 (four) years;

(b)   a Hindu undivided family, firm or other association of persons, the control and management of whose affairs is situated wholly in Bangladesh in that year;

(c)   a Bangladeshi company or any other company the control and management of whose affairs is situated wholly in Bangladesh in that year;

(d)   any trust, fund, entity or artificial entity created by   law which is created under any law in force in Bangladesh or the control and management of which is wholly within Bangladesh during that year;

(46) “prescribed” means prescribed by rules made under this Act;

(47) “employer” includes a former employer also.

(48) “fair market value” means the value determined by the Board;

(49) “goods” means all tangible movable property other than securities and money;

(50) “supply of goods” means-

(a)   sell, exchange or otherwise transfer rights to the goods; or

(b)   lease, hire, installment or otherwise includes the grant of right to use goods and sale of goods under finance lease too;

(51) “Inspecting Additional Commissioner of Taxes” means the Inspecting Additional Commissioner of Taxes and the Inspecting Joint Commissioner of Taxes referred to in section 4;

(52) “Inspector” means the inspector referred to in section 4;

(53) “Director” or “Manager” means a director or manager as defined in the Companies Act, 1994 (Act No. 18 of 1994);

(54) “principal officer” in relation to any company, organization or association of persons shall include the following persons, namely-

(a)   the managing director, chief executive officer chief financial officer, manager, secretary, treasurer, agent or accountant, by whatever name called, or any officer responsible for the management of the affairs or accounts of the said authority, company, organization or association; and

(b)   any person connected with the management or administration of any company, organization or association who has been notified by the Deputy Commissioner of Taxes to be the principal officer of that organization;

(55) “Perquisite” means perquisite as defined in section 32;

(56) “person with disability” means a person registered as a person with disability under section 31 of the Rights and Protection of Persons with Disabilities Act, 2013 (Act No. 39 of 2013);

(57) “speculation-business” means any business in which a contract for the purchase or sale of goods is entered into in such a manner as to result in the goods 3ing settled within a specified period or otherwise without final transfer or delivery, but such business shall not include, where-

(a)   a producer enters into an agreement to distribute or supply a raw material or commodity in order to obtain a fixed price in order to avoid future losses due to fluctuations in price;

(b)   entering into an agreement in respect of stocks and shares with a dealer or investor with a view to avoiding the risk of loss of the stocks and shares held by him due to bidding; and

(c)   any member of an advance market or stock exchange enters into an agreement to indemnify him against loss of business of a wholesale and brokerage nature, which may arise in the normal course of business of such member;

Explanation – For the purposes of this clause. –

(i) commodity means shares or stocks;

(ii)  Investment in any securities and purchase and sale of securities on any stock exchange shall not be termed as speculative transactions;

(58) “firm” means a firm as defined in the Partnership Act, 1932 (Act No. IX of 1932);

(59) “year” means a financial year;

(60) “market value” means—

(a) In cases where agricultural produce is sold in the general market in its raw state or processed for sale through a farmer engaged in production, the income arising from the produce shall be taxed in the first year in which the tax is assessed for the entire preceding year. the average price at which it has been sold throughout; and

(b) in cases where the said agricultural produce is not normally sold in the market in its raw state, the sum of the following sums—

(i) cost of cultivation;

(ii) development tax or rent on the land on which the produce is grown; and

(iii) the rate of profit reasonably determined by the Deputy Commissioner of Taxes on the sale price of the goods treated as agricultural products and disputed taking into account the circumstances;

(61) “Bangladeshi company” means a company formed and incorporated under the Companies Act, 1994 (Act No. 18 of 1994), and includes any such entity established or constituted under or under any law for the time being in force in Bangladesh and it shall also include any such entity having its registered office in Bangladesh;

(62) “annual value” means, in relation to the rent of any property—

(a)   shall mean the reasonable rent of the property at the end of the year; or

(b)   where the annual rent exceeds the amount determined under sub-clause (a), in that annual rent will be charged;

(63) “sales-proceeds” means—

(a)   if the asset is sold, the sale proceeds or the fair market value of the said asset, whichever is higher;

(b)   if the asset is transferred by way of exchange, the fair market value of the asset acquired by the said transfer;

(c)   if the asset is transferred by any means other than sale or exchange, the consideration received in return for such transfer;

(d)   in case of abandonment, permanent destruction or loss of any asset, the scrap value of the said asset, or the amount recovered by the sale of the same together with any amount received or due for insurance, salvage or indemnity against the asset,

(e)   if the asset is acquired compulsorily under any law in force in Bangladesh, the compensation paid for the acquisition;

(f) if the use of the asset in the agricultural business of the taxpayer is terminated, the fair market value of the asset at the time of termination;

(g)   export value received if any plant or machinery is exported or transferred outside Bangladesh after its use in Bangladesh;

(h)   the value of any passenger vehicle subject to the ceiling under the Third Schedule shall be —

A x (B/C), where —

A = Amount received by selling the vehicle;

C = Actual cost incurred to acquire the vehicle

Explanation. – “sale” includes exchange or otherwise transfer or acquisition required under any law in force;

(64) “foreign Company” means a company which is not a Bangladeshi company;

(65) “rules” means rules made under this Act;

(66) “scientific research” means any activity carried on in the natural or applied sciences for the purpose of developing knowledge;

(67) “scientific research expenditure” shall include donations made to any university, college, technical school or other institution approved by the Board, but shall not include any expenditure incurred in the following cases, namely: -

(a)   acquisition of any such asset or intangible asset to which depreciation or amortization allowance is applicable;

(b)   acquisition of fixed assets; or

(c)   any expenditure incurred for the purpose of determining the existence, location, extent or value of any natural resource;

(68) “Board” means the National Board of Revenue established under clause (1) of article 3 of the National Board of Revenue Order, 1972 (President's Order No. 76 of 1972);

(69) “person” shall include any natural person, a firm, an association of persons, a Hindu undivided family, a trust, a fund, a company;

(70) “business” shall include—

(a)   any trade, commerce or manufacture of goods;

(b)   undertake any risk or endeavor in any trade, commerce or production of goods;

(c)   the exchange of goods or services of any for-profit or non-profit entity; or

(d)   any profession or vocation;

(71) “banking company” means a banking company as defined in the Banking Companies Act, 1991 (Act No. 14 of 1991), and any such statutory body established or constituted under or under any law for the time being in force in Bangladesh and it shall also include any such statutory body carrying on banking business in Bangladesh;

(72) “bank transfer” shall include—

(a)   transfer of funds from one bank account to another by crossed check or any other method approved by Bangladesh Bank;

(b)   transfer funds from one account to another through Mobile Financial Services;

(c)   payment of fees, charges, duties or others prescribed by the Government or any authority of the Government by way of invoice in favor of the Government or any authority of the Government;

(73) “Inventory” means in the ordinary course of business—

(a)   anything produced or manufactured;

(b)   anything extracted or purchased for the purpose of manufacture, sale or exchange; or

(c)   all such materials or supplies used in the manufacturing or manufacturing process,

But it shall not include shares or stocks;

(74) “Director General (Central Intelligence Cell)” means the Director General (Central Intelligence Cell) referred to in section 4;

(75) “Director General (Inspection)” means the Director General (Inspection) referred to in section 4;

(76) “Director General (Training)” means the Director General (Training) referred to in section 4;

(77) “capital assets” means—

(a)   property of any nature or kind held by any taxpayer;

(b)   any business or undertaking as a whole or as a unit;

(c)   any share or stock,

However, it shall not include the following matters, namely: -

(i) any stocks, consumables or raw materials held for the purpose of the taxpayer's business;

(ii)  Personal goods, such as wearable clothing, gold ornaments, furniture, fixtures or implements, machinery and vehicles included in the meaning of immovable property, which are used by the taxpayer or any member of his dependent family only for personal purposes and not used for his business purposes;

(78) “total income” means the total amount of income referred to in section 26 computed in the manner laid down in this Act, and includes any income which, under any provision of this Act, is to be included in the total income of an assessee;

(79) “royalty” means any such remuneration as may be earned as under and includes any lump sum other than remuneration treated as income of the recipient under the head "capital gain", namely: -

(a)   by transfer of all or any rights, including the permitted license to patents, industrial designs or trademarks or any other property relating to intellectual property;

(b)   by providing information regarding the use of patents, industrial designs or trademarks or any other property related to intellectual property;

(c)   by using such property of patent, industrial design or trademark or any other property related to intellectual property;

(d)   by providing information relating to technical, artistic, commercial or scientific knowledge, experience or skill;

(e)   any transfer of property, including the grant of copyright or license to the film, other than the sale, distribution or exhibition of the cinematograph film; or

(f) by rendering any services in connection with the aforesaid activities;

(80) “export” means the supply of goods or services from within Bangladesh to outside the geographical limits of Bangladesh and includes the supply and export of locally produced raw materials and other materials to export-oriented industries under domestic back-to-back letter of credit (LC);

(81) “dividend” shall include—

(a)   any distribution of accumulated profits, whether capitalized or not, to the shareholders of the company, if such distribution results in a reduction in whole or in part of the assets or reserves of the company;

(b)   any distribution of capital gains to the shareholders of the company by way of debentures, debenture stock or certificates of deposit of any kind, whether capitalized or not;

(c)   on the winding up of a company, whether capitalized or not, distribution to its shareholders out of the accumulated profits of the company immediately before such winding up;

(d)   distribution of retained earnings owned by the company to the shareholders of the company, whether capitalized or not;

(e)   any profits remitted out of Bangladesh by any such company not incorporated under the Companies Act, 1994 (Act No. 18 of 1994);

(f) distribution of profits of any mutual fund, real estate investment trust, exchange traded fund or alternative investment fund;

(g)   any amount paid by a private company as advance or interest to any shareholder out of the accumulated profits owned by it, whether or not forming part of the assets of the company, or any amount paid by such company on behalf of or for the personal benefit of any such shareholder,

However, it shall not include the following matters, namely: -

(i) in the event of the winding-up of the company no shareholder or debenture-holder is entitled to a share in the assets of the company, in respect of any shares including preference shares in accordance with sub-clause (c) or (d), distribution in full in cash, or redemption of debentures or debenture-stock;

(ii) an advance or loan made to a shareholder in the ordinary course of business where mining is the principal business of a company;

(iii) any dividend paid by the company which is adjusted by the company against any amount previously paid in whole or in part and treated as a dividend within the meaning of sub-clause (e), to the extent so adjusted;

(iv)  bonus shares issued by any company;

Explanation. – “accumulated profit” shall include,

(a)   in this section, any reserve created fully or partially through admissible allowance, deduction or exemption under this Act.

(b)   in the case of sub-clauses (a), (b) and (d), all profits of the company up to such date; and

(c)   in the case of sub-clause (c), all the profits of the company up to the date of winding up;

(82) “Shareholder” shall include a preference shareholder also;

(83) “Member (Tax)” means a person appointed as a Member (Tax) of the National Board of Revenue;

(84) “child” in the case of any natural person, includes step children and foster children of such person;

(85) “co-operative society” means a co-operative society registered under the Co-operative Societies Act, 2001 (Act No. 47 of 2001), or any law for the time being in force relating to the registration of cooperative societies;

(86) “Assistant Commissioner of Taxes” means a person appointed as an Assistant Commissioner of Taxes under section 4;

(87) “securities” shall include—

a.  Government-issued treasury bills, bonds, debentures, sukuk or Shariah-based securities or similar instruments;

b. shares or stocks issued by any company or legal entity or issuer, instruments issued by way of mortgage or charge or hypothecation, bonds, debentures, derivatives, units of any mutual investment scheme including mutual funds or alternative investment funds, sukuk or similar instruments issued based on Shariah, and the purchase right or power of attorney (warrant) to accept the aforementioned documents:

Provided that it shall not include any currency or note, draft, cheque, bill of exchange, bank acceptance, trade receivables or trade payables;

(88) “Interest” shall include—

(a)   any form of financial assistance, such as - interest or financial liability of any kind paid against loans, borrowings, trade credit, advances, security or guarantees; or

(b)   service fee or any such charge or payment which shall be treated as interest on financial equivalent,

However, it shall not include expenses involved in raising money or capital;

(89) “service” means any service, but does not include goods, immovable property and money;

(90) “recognized provident fund” means such provident fund as is approved by the Commissioner under the provisions of Part 3 of the Second Schedule;

(91) “Authority” means the City Corporation, Zilla Parishad, Upazila Parishad, Municipality and Union Parishad;

(92) “permanent establishment” means, in relation to business income, the fixed place or place of business through which such business of a person is wholly or partly carried on, and shall include—

(a) any place of management;

(b) any branch;

(c) any agency;

(d) any office;

(e) any warehouse;

(f) any factory;

(g) any workshop;

(h) any mine, oil or gas well, underground mine or any other place for exploration, extraction or extraction of natural resources;

(I) any farm or plantation;

(j) any construction site, installation or addition   project or any supervisory activity related thereto;

(k) provision of any service, including consultancy services, by any person or by any manpower engaged for the purpose by such person, if such activity is carried on in Bangladesh (in the same work or in any other work connected with such work); and

(l) subsidiary of a non-resident person or any person commercially dependent on such non-resident person who carries on any activity connected with any sale made by the non-resident person in Bangladesh;

(93) “transfer” shall include, in the case of capital assets, sale, exchange or relinquishment of the asset or the extinguishment of any right therein, but shall not include the following matters, namely: -

(a)   if the transfer of capital assets takes place by way of donation, bequest, bequest or an irrevocable trust;

(b)   if the assets of the company are distributed in any way to the shareholders on the winding up of the company; And

(c)   at the time of dissolution of the firm or other private association or, on the partition of the Hindu undivided family, if any assets are distributed.

Comment :
In the current tax/fiscal year, various sub-sections of the said section have been amended, added and deleted.

Comment :

আইনটি অর্থ আইন ২০২৪ দ্বারা সংশোধিত হয়েছে। (করবর্ষঃ ২০২৪-২০২৫) আলোচ্য করবর্ষে উক্ত ধারার বিভিন্ন উপ-ধারা সংশোধন, সংযোজন ও বিলুপ্ত করা হয়েছে।