Income Tax Act 2023
Section 2 Clause 72- Bank Transfer
(as updated till Finance Act 2024)
“bank transfer” includes—
(a) transfer of money by crossed cheque, or any other means approved by the Bangladesh Bank;
(b) transfer of money from one account to another account by mobile financial services;
(c) any payment of fee, charge, duty-tax or any other amount prescribed by the Government or any government authority to the credit of the Government or any government authority by challan;
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.