(a) any income, receipts, profits or gains, from whatever source derived, which is chargeable to tax under any provision of this Act;

(b) any amount which is subject to collection or deduction of tax at source under any provision of this Act;

(c) any loss of income, profits or gains specified in sub-clause (a);

(d) profits or gains derived from any insurance business carried on by a mutual insurance association computed in accordance with paragraph 8 of the Fourth Schedule;

(e) any sum deemed or considered to be income, or any income accruing or arising or received, or deemed to accrue or arise or be received in Bangladesh under any provision of this Act;

(f) any amount, payment or transaction on which a tax is imposed;

¹[ (g) acquisition of any asset, which is not-

(i) natural;

(ii) created by any person himself

(iii) foreclosure against liability or mortgage;

(iv) acquired by way of inheritance, will, bequest or trust;

(v) acquired by way of exchange or purchase; ]