Income Tax Act 2023
Section 2 Clause 61 - Bangladeshi Company
(as updated till Finance Act 2024)
“Bangladeshi company” means a company formed and registered under the Companies Act, 1994 (Act No. XVIII of 1994) and includes an entity established or constituted by or under any law for the time being in force in Bangladesh having in either case its registered office in Bangladesh;
Disclaimer: This is the authentic English text of the Income Tax Act 2023, as published under SRO No. 404-Law/2025 dated 08 October 2025. In the event of any inconsistency or conflict between the content on this website and the official Government publications or gazette notifications relating to laws, rules, regulations or SROs, the official Government publications and notifications shall prevail.