2(63) - taxable income [omitted]

[2(63) 'taxable income' -

(a) in the case where the assessee, not being a company, is a person not resident in Bangladesh , or a co-operative society, the total income, and

(b) in any other case the total income of an assessee as diminished by the allowance admissible under paragraphs 1, 2, 3, 4, 5, 6,...