Income Tax Act 2023
Section 2 Clause 71- Bank Company
(as updated till Finance Act 2024)
“bank company” means any bank company as defined in the Bank Company Act, 1991 (Act No. XIV of 1991) and includes any statutory organization established or constituted by or under any law for the time being in force which transacts the business of banking 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.