Laws / Income Tax Rules, 1984 / 65C
65C - Rate of allowances in respect of expenditure on distribution of free samples
65C. Rate of allowances in respect of expenditure on distribution of free samples.-
For the purpose of section 30(f) (iv) of the Ordinance, the rates in excess of which no deduction shall be admissible for expenditure in respect of distribution of free samples are specified below:
(a) for a turnover upto taka 5 cro...
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