(1) For the purposes of this section,—

(a) “Bangladesh tax” means income tax levied under the provisions of this Act;

(b) “Foreign tax” means, in accordance with the provisions of section 244 of this Act, in relation to an agreement in force with a foreign state, the tax leviable under the laws of that state which is
admissible for adjustment under the agreement;

(c) “Foreign income tax” means any foreign income tax corresponding to income tax.

(2) Where any tax leviable under the laws of concerned country is deemed to be an income tax, in accordance with the agreement in force under section 244, that tax shall be deemed to be a foreign tax other than a foreign tax or a foreign income tax, as the case may be.

(3) Any reference to foreign tax or foreign income tax in respect of concessions allowed under any agreement under this Chapter shall be deemed to be a reference to tax imposed by the Government of the country with which agreement is concluded.