Laws / Income Tax Law / তৃতীয় তফসিল: অংশ-১

তৃতীয় তফসিল: অংশ-১ - অংশ-১: অবচয় ভাতা পরিগণনা

THE THIRD SCHEDULE
DEPRECIATION ALLOWANCE, DEPLETION ALLOWANCE AND AMORTIZATION [See section 42, 49 and 50]
PART 1
COMPUTATION OF DEPRECIATION ALLOWANCE

1. Depreciation allowance on assets used in agriculture.—
(1) Depreciation allowance in respect of any capital asset, works or physical infrastructure owned by an...

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