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২(১৩) - income

2025-26 2024-25 2024-25 2023-24

2(13) “income” includes—
(a) any income, receipts, profits or gains, from whatever source derived, which is chargeable to tax under any provision of this Act;
(b) any amount which is subject to collection or deduction of tax at source under any provision of this Act;
(c) any loss of income, profits or gains speci...

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