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পাতা:বাংলাদেশ কোড ভলিউম ২৮.djvu/৩৬২

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৩৫২ অর্থ আইন, ১৯৯১ which was to have been paid to any bank run on Islamic principles and which was allowed as a deduction in respect of such expenditure though such interest or share of profit was not paid by reason of the assessee having maintaned his accounts on mercantile basis, within two years after expiry of the income year in which it was allowed, shall, to such extent as it remains unpaid, be deemed to be income of the assessee from business or profession during the income year immediately following the expiry of the said two years:”: O (a) section 32 to sub-section (8) & aeindustrial indertaking” *off of aeor in the construction of a new building or purchase of a new apartment to be used for residence” “Rési সন্নিবেশিত হইবে; o, o (b) section 35 “Is sub-section (1) e æhead” *FfGH PH aeaeAgricultural income”,” ż#RsIĞe <Ftef¥i, “faëfi 3 «FIfö সন্নিবেশিত হইবে; • No. S .-- (S) section 44 (EET sub-section (3) CWS acone-third of the total income of the assessee or two lakh Taka" *FTEftE *f...ATKÍ aethirty per cent of the total income of the assessee or one lakh Taka শব্দগুলি প্রতিস্থাপিত হইবে: --പ് (So) section 45 to , (ক) sub-section (2A) তে :e2000” সংখ্যাটির পরিবর্তে “1995” റ്റ് সংখ্যাটি প্রতিস্থাপিত হইবে: & (°) sub-section (2B) ® clause (c) ® •fECô fí* *I$ so clause (c) প্রতিস্থাপিত হইবে; SS ae(c) that a part of the income exempted under this sub

  • ) section is invested in the purchases of bond or security

issued by the Government and such investment is not less than twenty per cent of such income;”; (SS) section 49 és sub-section (1) és clause (n) és Gori ergfBRE ফুলষ্টপটির পরিবর্তে একটি সেমিকোলন প্রতিস্থাপিত হইবে এবং তৎপর নিম্নরূপ To clause (o), clause (p) & clause (q) offioso o, ob ac(o) income derived on account of interest on saving deposits, fixed deposits or term deposits and share of profit on term deposits; &