Section 66 - Income from other sources
The following incomes of a taxpayer shall be classified and computed under the head of Income from other Sources, namely;-
(a) income earned by way of royalty license fee, fee for technical know-how and grant of right to use intangible property;
(b) cash subsidy provided by the Government;
(c) income from any source not classified under any other head mentioned in section 30.
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.