Income Tax Act 2023
Section 26 - Scope of the Total Income
(as updated till Finance Act 2024)
(1) Subject to the provisions of this Act, the total income of any income year of any person includes—
(a) in relation to a person who is a resident, all income, from whatever source derived, which—
(i) accrues or arises, or is deemed to have accrued or arisen to him in Bangladesh during that year; or
(ii) accrues or arises to him outside Bangladesh during that year; or
(iii) is received or deemed to have been received in Bangladesh by or on behalf of such person in such year; or
(iv) is received or deemed to have been received outside Bangladesh by or on behalf of such person in such year;
(b) in relation to a person who is a non-resident, all income from whatever source derived, which—
(i) accrues or arises, or is deemed to have accrued or arisen, to him in Bangladesh during that year; or
(ii) is received or deemed to have been received in Bangladesh by or on behalf of such person in such year.
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.