Laws / Income Tax Law / ২(৯২)
২(৯২) - permanent establishment
2(92) “permanent establishment” means, in relation to business income, the fixed place or place of business through which such business of a person is wholly or partly carried on, and shall include—
(a) any place of management;
(b) any branch;
(c) any agency;
(d) any office;
(e) any warehouse;
(f) any factory;
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