Laws / Income Tax Law / ২৪২
২৪২ - Avoidance of tax by transactions in securities
242. Avoidance of tax by transactions in securities.—
(1) Where the owner of any securities sells or transfers those securities and buys them back or reacquires them, or buys or acquires similar securities, and the result of the transactions is that any interest becoming payable in respect of the original securitie...
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