অষ্টম তফসিল: অংশ-২ - PART 2 - STARTUP SANDBOX

EIGHTH SCHEDULE
THE SPECIAL PROVISION [See section 25]

PART 2
STARTUP SANDBOX

1. Sections 55 and 56 shall not apply in determining the “Income from business” for the growth year of a startup registered under this Act.

2. Where in any growth year, any loss is incurred by a registered startup and the loss cannot be set off...