Section 48 - Separate Consideration of Speculative Business
If any speculative business is carried on by any person, it shall be considered as separate and distinct business from the other business of that 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.