Section 2 Clause 24 - Tax Year
“Tax Year” means the period of 12 (twelve) months commencing from the first day of July in every year and shall include any period deemed to be a tax year under the provisions of this Act;
Note: This is unofficial English translation. In the event of a conflict between the information on this website and the original Government publications or notifications of laws, rules, regulations, and SROs, the Government publications or notifications shall prevail. Moreover, as per Section 345(2) of the Income Tax Act 2023, if there is a conflict between the English and Bengali text, the Bengali text shall prevail.