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After the government publishes a reliable translated text in English through an official gazette, we will incorporate the Authentic English Text here.

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2(34). “income” includes-

(a) any income, receipts, profits or gains, from whatever source derived, chargeable to tax under any provision of this Ordinance;

(b) any amount which is subject to collection or deduction of tax at source under any provision of this Ordinance;

(c) any loss of such income, profits or gains;

(d) the profits and gains of any business of insurance carried on by a mutual insurance association computed in accordance with paragraph 8 of the Fourth Schedule;

(e) any sum deemed to be income, or any income accruing or arising or received, or deemed to accrue or arise or be received in Bangladesh under any provision of this Ordinance;

(f) any amount on which a tax is imposed;

(g) any amount which is treated as income under any provision of this Ordinance;