Laws / Income Tax Law / 37
37 - Set off of losses
37. Set off of losses.- Where, in respect of any assessment year, the net result of computation of income under any head is a loss, the assessee shall, subject to the other provisions of this Ordinance, be entitled to have the amount of such loss set off against his income, if any, assessable for that assessment ...
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পরামর্শক প্রতিষ্ঠানের বিলে দাবিকৃত কার্যরত জনবলের পারিশ্রমিক হইতে আয়কর কর্তন
Circular • No. 374 • 2015