Laws / Income Tax Law / ৫৬

৫৬ - Computation of special business income

56. Computation of special business income.—
(1) Notwithstanding anything contained in any other provision of this Act, all expenditure disallowed under clauses other than clauses 1(d)-(j), (q), (s) and (t) of section 55 shall be deemed to be special business income.
(2) Any expenditure, set-off or carry forward ...

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