অর্থ আইন, ২০০২ — ধারা ৬৮: Ordinance No. XXXVI of 1984 এর SECOND SCHEDULE এর সংশোধন

অর্থ আইন, ২০০২ — ধারা ৬৮: Ordinance No. XXXVI of 1984 এর SECOND SCHEDULE এর সংশোধন — আইন শিক্ষালয়অর্থ আইন, ২০০২ — ধারা ৬৮। Ordinance No. XXXVI of 1984 এর SECOND SCHEDULE এর সংশোধন ৬৮৷ Income-tax Ordinance এর SECOND SCHEDULE এর paragraph 2 এর পরিবর্তে নিম্নরূপ paragraph 2 প্রতিস্থাপিত হইবে, যথা:- “2. Where the total income of an assessee includes any income chargeable under the head “Capital gains” (hereinafter referred to as the “said income”), the tax payable by him on his total income shall be- (a) in the case of a company- (i) tax payable on the total income as reduced by the said income had such reduced income been the total income; plus (ii) tax at the rate of fifteen per cent on the whole amount of the said income; (b) in the case of a person other than a company- (i) where the said income arises as a result of disposal by the assessee of his capital assets after not more than five years from the date of their acquisition by him, tax payable on the total income including the…