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কৃষি হইতে আয়

Section : ৪০

(1) Income earned by any person from agriculture-related activities shall be classified as income from agriculture.

(2) Of the proceeds from the sale of tea and rubber produced and processed by any person, 40% (forty percent) shall be deemed as income from business, and 60% (sixty percent) shall be deemed as income from agriculture.

(3) Agriculture shall include any type of horticulture, livestock or poultry rearing, natural use of land, poultry and fish farming, reptile farming, nursery, any type of cultivation on land or in water, egg and milk production, production of timber, grass, and shrubs, production of fruits, flowers, and honey, and seed production.

Comment :
In the tax year under discussion, sub-section (2) has been amended.

Comment :

১। আইনটি অর্থ অধ্যাদেশ ২০২৫ দ্বারা সংশোধিত হয়েছে। (করবর্ষঃ ২০২৫-২০২৬)