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সংরক্ষিত আয় (retained earnings), সঞ্চিতি (reserve), উদ্বৃত্ত (surplus), ইত্যাদির উপর কর আরোপ
Section : ২২Notwithstanding anything contained in this Act or any other law for the time being in force, if in any income year, a company incorporated under the Companies Act, 1994 (Act No. 18 of 1994) and listed on the Bangladesh Stock Exchange transfers funds from its post-tax net income to its retained earnings or any fund, reserve, or surplus, by whatever name called, and the amount of such transferred funds exceeds 70% (seventy percent) of the post-tax net income, then in that income year, a tax at the rate of 10% (ten percent) shall be payable on the amount so transferred by the company.
Comment :
In the tax year under discussion, the law has been substituted.
Comment :
১। আইনটি অর্থ অধ্যাদেশ ২০২৫ দ্বারা সংশোধিত হয়েছে। (করবর্ষঃ ২০২৫-২০২৬)
