Section 63 - Computation of Income Period
ln the income year in which a person receives income from financial assets or in the income year in which such income accrues to him, whichever occurs first, it shall be included in that income year.
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.