Laws / Income Tax Law / ২৪১
২৪১ - Avoidance of tax through transfer of assets
241. Avoidance of tax through transfer of assets.—
(1) Any income which becomes payable to a non-resident by virtue, or in consequence, of any transfer of assets whether alone or in conjunction with associated operations shall be deemed to be the income of the person who—
(a) has acquired, by means of such transfe...
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