Laws / Income Tax Law / ৪১

৪১ - Special agricultural income

41. Special agricultural income.—
(1) Without prejudice to the generality of section 40, special agricultural income shall be computed in accordance with the provisions of this section.

(2) If an asset is sold in any income year after being used by the assessee for agricultural purposes under section 40, it shal...

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ITO 1984 ITA 2023
19 ৪১, ৪৬, ৬৭

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