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২(১৫) - income year

2025-26 2024-25 2024-25 2023-24

2(15) “income year” means the financial year immediately preceding the assessment year and includes—
(a) the period beginning with the date of setting up of a business and ending with the thirtieth day of June following the date of setting up of such business;
(b) in case of an income newly accrued, the period b...

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