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লাইসেন্স ফি-এর অ্যামর্টাইজেশন

Section : অনুচ্ছেদ-২

If a resident company taxpayer, solely for the purpose of obtaining approval to conduct business for two or more years from any authority approved by the Government, pays any amount as a license fee, such amount shall be admissible as an expense deductible from the income of the said business at a proportionate rate up to the final year of the license term.

Comment :
(1) The number and parentheses have been omitted.

Comment :

১। আইনটি অর্থ অধ্যাদেশ ২০২৫ দ্বারা সংশোধিত হয়েছে। (করবর্ষঃ ২০২৫-২০২৬)