Section 25 - Special Provision of Tax Calculation
ln the case where special provisions have been made in the Eighth Schedule for calculating the income of a class of persons or for calculating a specific income, the income has to be calculated in that manner.
Note: This is unofficial English translation. In the event of a conflict between the information on this website and the original Government publications or notifications of laws, rules, regulations, and SROs, the Government publications or notifications shall prevail. Moreover, as per Section 345(2) of the Income Tax Act 2023, if there is a conflict between the English and Bengali text, the Bengali text shall prevail.