Laws / Income Tax Law / ২২
২২ - Charge of tax on retained earnings, reserves, surplus etc.
22. Charge of tax on retained earnings, reserves, surplus etc.— Notwithstanding anything contained in this Act or any other law for the time being in force, if in an assessment year, the total amount transferred to retained earnings or any fund, reserve or surplus, by whatever name may be called, by a company regist...
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