: Outlines the scope of the act and provides legal definitions for essential terms like "assessee," "income year," and "assessment year".
: Introduces modern concepts such as the Employee Share Scheme , which calculates the taxable benefit of company shares provided to employees. Significance of the New Law ITA2023.part1.rar
: Establishes how various types of income are categorized for taxation, including: Salaries : Income earned from employment. : Outlines the scope of the act and
: Profits earned from professional activities or non-speculative businesses. Capital Gains : Profits from the sale of assets. : 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.
: While the original text is in Bangla, an authentic English version was published by the government to facilitate international business and compliance.
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