৫৯। পরিগণনার সময়
মূলধনি পরিসম্পদের হস্তান্তর হইতে উদ্ভূত আয় উক্ত হস্তান্তর যেই আয়বর্ষে সংঘটিত হইয়াছে সেই আয়বর্ষের আয় হিসাবে অন্তর্ভুক্ত হইবে।
After the government publishes a reliable translated text in English through an official gazette, we will incorporate the Authentic English Text here.
31A.Capital gains from the transfer of business or undertaking:
Tax shall be payable by an assessee on “capital gains from the transfer of business or undertaking” in respect of any profits and gains arising from the transfer of business or undertaking in its entirety with all of its assets and liabilities and such profits and gains shall be deemed to be the income of the assessee in respect of the income year during which the transfer takes place.