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Laws / Income Tax Law / ১৮

১৮ - Charge of income-tax

2025-26 2024-25 2024-25 2023-24

18. Charge of income-tax.—
(1) Income-tax shall be charged, levied, paid or collected on the basis of the total income of any person in any income year.

(2) Subject to the provisions of this Act, income-tax shall be charged, levied, paid or collected at the prescribed rate for any assessment year under an Act ma...

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ITO 1984 ITA 2023
16 ১৮

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