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Section 2 Clause 35 - Employment

“Employment” shall include;—

(a) any post in which the person appointed is entitled to fixed or, from time to time, fixed remuneration;

(b) any directorship or any position connected with the management of the company;

(c) holding or acting in any capacity in public office;

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.

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