Laws / Income Tax Law / ২৬
২৬ - Scope of the total income
26. Scope of the total income.— Subject to the provisions of this Act, the total income of any income year of any person includes—
(a) in relation to a person who is a resident, all income, from whatever source derived, which—
(i) accrues or arises, or is deemed to have accrued or arisen to him in B...
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