গড়করণ

(1) If the total income of a member of an association of persons or a partner of a firm includes taxable share income derived from the association of persons or, as the case may be, the firm, the tax calculated at the average rate on such share income shall not be payable.

(2) The tax at the average rate shall be calculated according to the following formula, namely:

T = A x (B/C), where:

T = Tax at the average rate,

A = Tax calculated before any rebate on the total income, including the share income from the firm or association of persons,

B = Share income received from the firm or association of persons,

C = Total income, including the share income received from the firm or association of persons.

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