Laws / Income Tax Law / ২(৩১)
২(৩১) - company
2(31) “company” means a company as defined in the Companies Act, 1994 and includes—
(a) any liaison office, representative office or branch office of any foreign institution;
(b) any permanent establishment of a foreign entity or person;
(c) any association or body incorporated by or under the laws of a countr...
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