Laws / Income Tax Law / ২(৯৩)
২(৯৩) - transfer
2(93) “transfer”, in relation to a capital asset, includes the sale, exchange or relinquishment of the asset, or the extinguishment of any right therein, but does not include following matters, namely:—
(a) any transfer of the capital asset under a gift, bequest, will or an irrevocable trust;
(b) any distribution ...
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