Laws / Income Tax Law / ২৩০
২৩০ - Definitions_Tax Avoidance
230. Definitions.— For the purposes of this Chapter,—
(1) “tax benefit” shall include the following, namely:—
(a) directly or indirectly avoiding or reducing the liability of incometax;
(b) directly or indirectly relieving a person from liability to pay income-tax or from a potential or prospective liability to f...
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