THE BUSINESS PROFITS TAX ACT, 1947

(ACT NO. XXI OF 1947).
  [11th April, 1947]
 
 
     
     An Act to impose a special tax on a certain class of income. 1 2
 
    WHEREAS it is expedient to impose a special tax on income arising from business;



It is hereby enacted as follows:-
   
 
 
   
 
 
 
1 Throughout this Act the words “Bangladesh” and “Government” were substituted for the words “Pakistan” and “Central Government” by the Bangladesh Taxation Laws (Adaptation) Order, 1972 (P.O. No. 62 of 1972)

2 Throughout this Act the words “National Board of Revenue” and “Taka” were substituted for the words “Central Board of Revenue” and “rupees” by section 8 of the Bangladesh Laws (Revision And Declaration) (Amendment) Act, 1974 (Act No. LIII of 1974)

 
 

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