Section 28 - Non Inclusion of Same Income twice in total Income
Where In any income year any sum accrues or arises to any person or is deemed to have accrued or arisen and is included in total income as whole or part of income, such sum shall be deemed to have been received or received in Bangladesh and such income shall not be included in other income year for such person.
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.