কতিপয় বিনিয়োগ ও ব্যয়ের ক্ষেত্রে সাধারণ কর রেয়াত

Subject to the provisions of this Act and the limits, conditions, and qualifications specified in Part 3 of the Sixth Schedule, if any investment is made, a resident individual taxpayer and a non-resident Bangladeshi individual taxpayer shall be entitled to the following tax rebate on the tax applicable to their total income in any tax year:

(a) 0.03 x 'A'; or
(b) 0.15 x 'B'; or
(c) 10 (ten) lakh taka,

whichever is less,

where:

'A' = total income computed after excluding tax-exempt income, income subject to a reduced tax rate, share income received from a partnership firm or association of persons, and income subject to final tax liability, and

'B' = the total amount of investment and expenditure of the taxpayer in any income year as per Part 3 of the Sixth Schedule.

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