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বিশেষ কৃষি আয়
Section : ৪১(l) Without prejudice to the generality of section 40, the provisions of this section shall apply to the computation of special agricultural income.
(2) If an asset is sold in any income year after being used by the taxpayer for agricultural purposes under section 40, it shall be computed as follows, namely: -
| Sl. No. | Sale-proceeds | Amount of money treated as income |
| (1) | (2) | (3) |
| 1. | If the proceeds of sale are more than the acquisition value of the asset |
The equivalent amount of A-B shall be treated as income of the “Capital income” category of the said income year; The equivalent amount of B-C shall be considered as the income of the concerned taxpayer in the “Income from agriculture” category in the said income year |
| 2. | If the realizable value does not exceed the acquisition cost of the asset, it exceeds the disposal cost. | The equivalent amount of A-C shall be considered as the income of the “income from agriculture” category of the concerned taxpayer in the said income year. |
(3) If in any income year the amount received by the taxpayer as insurance, salvage or compensation due to the abandonment, destruction or destruction of any asset used in his agricultural work exceeds the depreciated value of the said asset, the said amount shall be included in the income from agriculture sector as follows, namely: -
| Sl. No. | Sale-proceeds | Amount of money treated as income |
| (1) | (2) | (3) |
| 1. |
If the amount for insurance, salvage or compensation is more than the acquisition value of the asset |
The equivalent amount of A-B shall be considered as income of the “Capital gain” category of the concerned taxpayer in the said income year; The equivalent amount of B-C shall be considered as the income of the concerned taxpayer in the “Income from agriculture” category in the said income year. |
| 2. | If the amount for insurance, salvage or compensation does not exceed the acquisition value of the asset, but more than the depreciated value | The equivalent amount of A-C shall be considered as the income of the “income from agriculture” category of the concerned taxpayer in the said income year |
(4) For the purposes of this section—
A = sale proceeds of the asset or, as the case may be, proceeds of insurance, salvage or indemnity against the asset,
B = acquisition value of asset, and
C = calculated depreciated value of the asset after allowing depreciation under the Third Schedule,
-shall mean.
(5) As per column (2) of the table in sub-sections (2) and (3), if the difference between the proceeds of sale or, as the case may be, the amount received for insurance, salvage or compensation against the asset and the depreciated value is negative, the result shall be spent on "income from agriculture", shall be deemed to be and shall be included in the allowable general deduction.
(6) Notwithstanding anything contained in the other provisions of this Act, all expenses not allowed under clause (a) of section 55 shall be treated as income from special agriculture.
Comment :
১। আইনটি অর্থ অধ্যাদেশ ২০২৫ দ্বারা সংশোধিত হয়েছে। (করবর্ষঃ ২০২৫-২০২৬)
