Laws / Income Tax Law / ২৪৫
২৪৫ - Definition_Foreign Tax Credit
245. Definition.—
(1) For the purposes of this section,—
(a) “Bangladesh tax” means income tax levied under the provisions of this Act;
(b) “Foreign tax” means, in accordance with the provisions of section 244 of this Act, in relation to an agreement in force with a foreign state, the tax leviable under the laws ...
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