Income Tax Act 2023
Section 2 Clause 80 - Export
(as updated till Finance Act 2024)
“export” means the supply of goods or services from within Bangladesh to outside the geographical limits of Bangladesh and shall include the supply of locally manufactured raw materials and other inputs to export-oriented industries under domestic back-to-back letter of credit;
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.