“Permanent Establishment” means, in relation to business income, the fixed place or place of business through which such business of a person is wholly or partly carried on, and shall include—

 (a) any place of management;

 (b) any branch;

 (c) any agency;

 (d) any office; 

 (e) any warehouse;

 (f) any factory;

 (g) any workshop;

 (h) any mine, oil or gas well, underground mine or any   other place for exploration, extraction or    extraction of natural resources;

(i) any farm or plantation;

 (j) any construction site, any construction, installation or addition project or any supervisory activity related thereto;

 (k) provision of any services, including consultancy services, by any person or by any manpower engaged for the purpose by such person, if such activities are carried on in Bangladesh (in the same work or in any   other work connected with the said work); and

(l) a subsidiary of a non-resident person or any person   commercially dependent on such non-resident person who carries on any activity connected with any sale made by the non-resident person in Bangladesh;