Income Tax Act 2023
Section 28 - Income not to be Included Twice in the Scope of Total Income
(as updated till Finance Act 2024)
Where any amount consisting of either the whole or a part of any income of a person has been included in his total income on the basis that it has accrued or arisen, or is deemed to have accrued or arisen, to him in any income year, it shall not be included again in his total income on the ground that it is received or deemed to be received by him in Bangladesh in another income 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.