16C - Charge of excess profit tax

16C. Charge of excess profit tax.- Where a banking company operating under ব্যাংক কোম্পানি আইন, ১৯৯১ shows profit in its return of income for an income year at an amount exceeding 50% (fifty percent) of its capital as defined under the said Act together with reserve, the company, in addition to tax payable under ...