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--ব্যাখ্যা--
Section : অনুচ্ছেদ-৭(1) For the purposes of this section, —
(a) “pre-commencement” expenses means all expenses incurred wholly and exclusively for the purpose of business in the years prior to the year in which commercial operations commence, but not admissible under the provisions of the Third Schedule, and includes expenses for feasibility studies, construction of models or prototypes, and experimental production, provided that such expenses shall in no case exceed the actual expenses incurred and shall not be re-admissible if previously allowed in any manner;
(b) “research and development expenses” means research and development expenses as defined in clause (33) of section 2; and
(c) “license fee” means the spectrum assignment fee paid by any cellular mobile phone operator or any other license fee paid as an integral part of the operations of a company engaged in providing specialized services.
Comment :
১। আইনটি অর্থ অধ্যাদেশ ২০২৫ দ্বারা সংশোধিত হয়েছে। (করবর্ষঃ ২০২৫-২০২৬)
