Section 57 - Capital Gains
Profits and gains arising from transfer of ownership of capital assets shall be capital income:
Provided that any notional gain or profit arising out of any asset which has not actually been transferred by following the fair market value method as per International Accounting Standards (IAS) or International Financial Reporting Standards (IFRS) shall not be treated as capital income.
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.