: Miscellaneous income like interest, dividends, or lottery winnings.
: Lists specific income types and industrial undertakings (such as tourist industries or newly established physical infrastructure) that qualify for tax-free status or reduced rates. ITA2023.part1.rar
: Establishes how various types of income are categorized for taxation, including: Salaries : Income earned from employment. : Miscellaneous income like interest, dividends, or lottery
: While the original text is in Bangla, an authentic English version was published by the government to facilitate international business and compliance. : While the original text is in Bangla,
: The 2023 Act formally invalidates the previous Martial Law-era ordinance to align with current constitutional and economic standards.
The primary purpose of the is to simplify tax administration and broaden the tax base through digital-friendly provisions. Key components likely covered in the "Part 1" or early chapters of the act include:
: Financial institutions and corporations must now ensure their calculations for income tax provisions and deferred tax liabilities strictly follow the rules laid out in the ITA 2023 .