অর্থ আইন, ২০০২ — ধারা ৬৯: Ordinance No. XXXVI of 1984 এর THIRD SCHEDULE এর সংশোধন

অর্থ আইন, ২০০২ — ধারা ৬৯: Ordinance No. XXXVI of 1984 এর THIRD SCHEDULE এর সংশোধন — আইন শিক্ষালয়অর্থ আইন, ২০০২ — ধারা ৬৯। Ordinance No. XXXVI of 1984 এর THIRD SCHEDULE এর সংশোধন ৬৯৷ Income-tax Ordinance এর THIRD SCHEDULE এর- (ক) paragraph 5 এর পর নিম্নরূপ নতুন paragraph 5A সন্নিবেশিত হইবে, যথা:- “5A. Initial depreciation allowance.- () Where any building has been newly constructed or any machinery or plant has been installed in Bangladesh after the thirtieth day of June, 2002, an amount by way of initial depreciation allowance in respect of the year of construction or installation or the year in which such building, machinery or plant is used by the assessee for the first time for the purpose of his business or profession or the year in which commercial production is commenced, whichever is the later, shall be allowed at the following rates, namely:- (a) in the case of building .. ten per cent of the cost thereof to the assessee. (b) in the case of machinery or plant other than…