Income Tax Act 2023 Section 2

Income Tax Act 2023

Section 2 - Definitions

(as updated till Finance Act 2024)

In this Act, unless there is anything repugnant in the subject or context,-

Section	Clause	Title of the Clause
2	1	Written Down Value
2	2	Additional Commissioner of Taxes (Appeals)
2	3	Extra Assistant Commissioners of Taxes
2	4	Non-resident
2	5	Approved gratuity fund
2	6	Approved superannuation fund or pension fund
2	7	Partner
2	8	Partnership
2	9	Legal representative
2	10	Relative
2	11	Financial institution
2	12	Appellate Tribunal
2	13	Income
2	14	Income tax
2	15	Income year
2	16	Tax payable on income
2	17	Deputy Commissioner of Taxes
2	18	Merger
2	19	Commissioner
2	20	Commissioner (Appeals)
2	21	Tax
2	22	Assessee
2	23	Tax day
2	24	Assessment year
2	25	Employee
2	26	Tax exemption
2	26(A)	Commissioner of Taxes
2	26(B)	Assessment
2	27	Tax free limit
2	28	Taxed dividend
2	29	Cost and Management Accountant
2	30	Fees for technical services
2	31	Company
2	32	Assessee-in-default
2	33	Research and development
2	34	Public servant
2	35	Employment
2	36	Chartered Accountant
2	36A	Chartered Secretary
2	37	Trading account or Profit or Loss account
2	38	Trust
2	39	Tax Recovery Officer
2	40	Demerger
2	41	Scheduled Bank
2	42	Fund
2	43	Charitable purpose
2	44	Money borrowed
2	45	Resident
2	46	Prescribed
2	47	Employer
2	48	Fair market value
2	49	Goods
2	50	Supply of goods
2	51	Inspecting Additional Commissioner of Taxes
2	52	Inspector
2	53	Director or Manager
2	54	Principal Officer
2	55	Perquisite
2	56	Person with disability
2	57	Speculation business
2	57A	Finance company
2	58	Firm
2	59	Year
2	60	Market value
2	61	Bangladeshi company
2	62	Annual value
2	63	Sales proceeds
2	64	Foreign company
2	65	Rules
2	66	Scientific research
2	67	Expenditure on scientific research
2	68	Board
2	69	Person
2	70	Business
2	71	Bank company
2	72	Bank transfer
2	73	Inventory
2	74	Director General (Central Intelligence Cell)
2	75	Director General (Inspection)
2	76	Director General (Training)
2	77	Capital asset
2	78	Total income
2	79	Royalty
2	80	Export
2	81	Dividend
2	82	Shareholder
2	83	Member (Tax)
2	84	Child
2	85	Co-operative society
2	86	Assistant Commissioner of Taxes
2	87	Securities
2	88	Interest
2	89	Service
2	89A	Admitted tax liability
2	90	Recognized provident fund
2	91	Local authority
2	92	Permanent establishment
2	93	Transfer

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.

Income Tax Act 2023

Section 2 - Definitions

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