Income Tax Act 2023
Section 331 - Tax to be Calculated to Nearest Taka
(as updated till Finance Act 2024)
In the determination of the amount payable or of a refund payable under this Act, fractions of a Taka equal to or exceeding 50 (fifty) poisa shall be regarded as 1 (one) Taka.
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.