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অননুমোদিত ব্যয়ের অ্যামর্টাইজেশন

Section : অনুচ্ছেদ-৬

If any expense claimed by a taxpayer during tax assessment under this Act is disallowed as being of a capital nature, the taxpayer shall be entitled to an amortization allowance for such expense at a rate of 10% (ten percent) in subsequent tax years.

Comment :
The sequence of the paragraph has been changed.

Comment :

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