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স্বাগতম
বিডি ট্যাক্সেশন
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ভাড়া হইতে আয়
Section : ৩৬(1) After deducting the total allowable expenses mentioned in this chapter from the gross rental value of any property of a person, the remainder shall be the rental income of that person from the said property.
(2) If any part of the property of a person is used for the purpose of that person's own business or if the income derived therefrom is countable under the income from business of that person, this section shall not apply to that part.
(3) Irrespective of the nature of rent of any property other than a hostel, hotel, motel, or resort area, regardless of the nature of business, trade, or business, the income earned from the said property shall be counted as income under the “Rental Income” sector.
Comment :
আইনটি অর্থ আইন ২০২৪ দ্বারা সংশোধিত হয়েছে। (করবর্ষঃ ২০২৪-২০২৫) আলোচ্য করবর্ষে ধারা-৩৬ প্রতিস্থাপিত করা হয়েছে।
