Laws / Income Tax Law / ৪০

৪০ - Income from agriculture

40. Income from agriculture.—
(1) Income earned by a person from activities related to agriculture shall be classified as income from agriculture.

(2) 40% of the proceeds from the sale of tea and rubber, produced and processed by any person, shall be deemed to be business income and 60% shall be deemed to be inc...

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ITO 1984 ITA 2023
26 ৪০

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