Laws / Income Tax Law / ২(৮৮)
২(৮৮) - interest
2(88) “interest” shall include—
(a) any kind of interest or financial obligation payable against any kind of financial support, such as- loan, borrowing, trade credit, advance, security or guarantee; or
(b) any service fee or any such charge or payment which shall be treated as interest on monetary equivalent, but...
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