Income Tax Act 2023.pdf

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Income-tax Ordinance, 1984
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8086 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
H - - W 1 ; , Income-tax Ordinance, 1984
(Ordinance No. XXXVI of 1984)
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6 ; 7k;
(%) “6 J " ( ;)” 69- ( ? H m O 6 J
" ( ;) ? n " ( ;);
(L) “6 J " ” 69- ( ? H m O 6 J
" ;
(() “6 ” 69- ? c o J;
(p) “68 ! 8 F ;” 69- ) 3 ; 6 " % ?
68 q- C- 68 ! 8 F ;;
(.) “68 ! - Y ; " ;” 69- )
3 ; 6 " ' ? 68 q- C- 68 !
- Y ; " ;;
(M) “6 " ! ” 69- Partnership Act, 1932 (Act No. IX of
1932) ? g 6 9- 6 " ! ? ;/Y " T
2 6 " ! , ; 61r-J
;
(+) “6 " ! s” 69- Partnership Act, 1932 (Act No. IX of
1932) ? g 6 9-6 " ! s;
(*) “ ” 69- Code of Civil Procedure, 1908
(Act No. V of 1908) ? section 2 ? clause (11) ?
g ;
('&) “ t ” 69- o J u v , X ;, , / ,
" 8 G -w HD w ;
('') “ 9- _ ” 69- 9- _ , '**L ('**L
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evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8087
('%) “ ; x yY ;” 69- 'L ? 6 _ ;
x yY ;;
('L) “ ” 6 9-61r-J 
( ) ? 6
z HN H{| ,
>, } 3 64- ;
(O) ? 6 HN -
T z 69-;
( ) H -!3 ( ) H m O , } 3 64-
RS Z ;
(E) , 9- 3 ; ? + 68 <! 68 -5
H~ ; •€Y • 6Y " C-
, ; o 6 4- } 3
>;
(•) ? 6
‚ , 69-, 69 ; ! "
H{| , ƒS > 69 H , ,
H{| , ƒS > , 69-;
(,) ? c 69-,
" ; ! ;
('() “ ” 69- ? 6 z " z
, 4-;
('p) “ F-” 69- F- 6o G - „ 69- N ?
61r-J 
( ) o 9 …† O „ ‡
L& O -1 ;
(O) / H{ Eˆ ; O
…† X O …†
„ ‡ L& O -1 ;
( ) ‡; 9 ! …†
o > O , Z[ , 6
‰ = > Š
6 O -1 ;

(E) ‡; 9 ! …† 6
‰ 6 " ! 6 ‹ Y O
-1 ;
(•) 6 ‰ 6 " ! 6
‹ Y O 6o „ O HJ
6 ‰ 6 6 " ! 6
‹ Y O , Z[ , HJ 6 ‹ Y
O 6o „ ‡ L& O;
(,) o , 9- _ H
Œ Z [, RS N
4 8 9 ! …† „
'% ( ) :
" - 9 , ; ! "
7; Š Š ,
Š Š , H
• Š H Ž ,
4 •ˆ/ ; 4• 6 3 Z [, !
HJc Š H 7; Š
‘ H ’ P /“
F- 68 6 / oJ ,
;, H " 68 ! , ”9
'% ( ) F- ‚
;
('.) “ H ! ” 69- ? 6 / D
z " z 69-;
('M) “H " ” 69- ( ? H m O H "
J o J, ? x •3 6 3 ,
" , 6 J " • – /
6 3 61r-J ;
('+) “? — (merger)” 69- 6S 3 ; g
? — ;
('*) “ " ” 69- ( ? H m O " "
(˜ N ! H B);
(%&) “ " ( ;)” 69- ( ? H m O " ( ;);

(%') “ ” 69- H ! , ? 6 J ,
6 J } 3 , !™ , A , 4 , A!, 3 69
? 6 6V z " z 69-
61r-J ;
(%%) “ ! ” 69- z 69- H 4- o J ?
b - o J 61r-J , 9 :
( ) ? 6 6V 69-
" 2 o J;
(O) ? c Y o J
(6) , 69
6V o J - z;
69
( ) 6 o J š
- 4V ? 6
- › X;
( ) Y " ;
(E) B -, ! ;; ! O ; œ
! 2 o J;
(•) - • ? B - ! O;
o J;
(,) ? 6 !
O; ! ‚ o J;
(X) † W ? 6 -
T X;
(%L) “ ! ” 69--
( ) Š o ! Z [, F-
> „ /0 L& ( [") ! ;
(O) Š Z [, F- > „ >
'p ( ) ! 69 Z [ HJ

! ž0 'p ( )
! G - O Ÿ, Z [ F-
> „ ž0 ! ;
( ) G - O B - ! O; ? c
u / o J ! Z [ F- "F
„ L& ‡ O;
(E) ! " 6 ‰ u / o J
! Z [, ; ! " Y - !
*& ( ) ! , ! HJc o J
(6) H¡ "Z 4V iˆ 69 ,
4V F ; J
; ! " 6 ‰ ;
( ) 69- H 4- H ’ P I / ?
B ; ! "
6 ‰ ;
(•) ! H -!3 ( ) (O) H m O !
iˆ ! , ; HJ ! 6o
„ -! ;
(%() “ F-” 69- Y N ‡; 9 ! …†
'% ( ) ! ? ? ; 6
F- ‚ ! 61r-J ;
(%p) “ -, ” A_© Š Z [, 69-o ‰ , ;
6V , ; ? c o J ? 61r-J
, ! -" F Š o ‰ Š -
! s ; ;
(%.) “ 6o ” 69- o J b - A !
2 ? 6 H{| ! "
¢ -}J , 9 :
( ) , 6 ", 6o ;
(O) £ 5 " ;
( ) B ! ! ;
(%M) “ }J ” 69- B ¤V
"S;

(%+) “ ;/Y "” 69- ;/Y " H 2
? 6 " X;
(%*) “ ¥ ?¦ § 4 • 6Y H ••” 69- ¥ ?¦ § 4 •
6Y H ••¨ , %&'+ (%&'+ M& ) ? g
¥ ?¦ § 4 • 6Y H ••;
(L&) “ 3” 69- o ‰ , "-
! 2 > ! , ? ; > ! , ?
6V " 4 61r-J
, b - F ! 61r-J , 9 :
( ) ! T C- › - -,
: ! 4 Ÿ ! -, O F -
? c F 1 š ! ;
69
(O) ! T “, ”
© V z ! ;
(L') ‘‘ Š ’’ 69- Š , '**( ('**( '+ )
? g 6 9- Š , ? 61r-J 
( ) ! " _ ; 4• 6 3 , 4 •ˆ/
6 3 Ž 6 3 ;
(O) ! " D o J ‰ _ ;
( ) ; ! " ! " )
6 ¬ E ‰ ;
(E) o , 9- _ ;
(•) " 4Y Œ , 3 H ¦" , ,
? "Z _ ;
(,) ? 4 F yY qB - ;B 69 ˆ
¬ _ ;
(X) 3 -, o J E, 4 • / o J -
Œ , H 6 / H , ! HJc

o J - Š , '**( ('**( '+
) ? g 6 9- Š ! " D
;
(4) W C- Z, ‰ C- Z, u D"
‰ ;
(®) ; N ) 6
_ ¯ ° ;
(±) u / o J, 3 -, o J E, x ¥, ² 6 /J
; o 6V ; ° ;
(B) ) 6 , ? c
! " E ‰ , q- C- ,
"F !" ) , ? H ’P G Š
E F ;
(L%) “ O; ! ” 69-
( ) o J ? 8
" o9- X ;
(O) o J ? 8 O;
! ‚ X ;
(LL) “ F H“ ” 69- ; W (systematic), 68 ¬
(investigative) ? Z 7; (experimental) 62

( ) 6 / 69 ³´ ;
;
(O) g J 4 ;
( ) g 64- ; ZY , ; ;
69
(E) HN ! 69 H , :, ‚, 5 F ‚
H“ ; ZY 62 3; 3;
o H ’ P , ; ,

b - ; ZY , ; 62 F H“
6 9-61r-J , 9 :
(6) H , : ‚ :
†ˆ B ¥ ;
( ) " ; ? 4
g , ; F ;
( ) 9- ! ;; ! 9- ‚ ƒ S
H“ ;
(µ) 4 F , , †ˆ
H D (data) T , 3 • /-
o ‰ 62 ;
(H) H , :, ‚, HN !
W †ˆ 6!; !; - ;
(¶) H , :, ‚, HN !
W V (cosmetic) 6!; !;
¥ ; - ;
(·) xq - A ƒ S H“ ;
(L() “ -, ” 69- Penal Code, 1860 (Act No. XLV of
1860) ? section 21 ? g 6 9- -, ;
(Lp) “, ” 6 9-61r-J 
( ) ! J o J - ,
, - o © > 6 ;
(O) , ; ! Š o ‰
RS !;
( ) 6 3 ! ! s 9
- ;
(L.) “, B -q- 6Y H ••” 69- Bangladesh Chartered
Accountants Order, 1973 (President’s Order No. 2 of
1973) ? g , B -q-6Y H ••;

(LM) “ x q 6Y H•” “ 3B ?¦ ; 6Y H•” 6 9-
International Financial Reporting Standards (IFRS)
? ¸ 5 ? 1 6V V
c 61r-J ;
(L+) “x ¥” 69- Trust Act, 1882 (Act No. II of 1882) ?
6 ¯ x ¥ ? Specific Relief Act, 1877 (Act No.
II of 1877) ? g x ¥ 61r-J :
" - 9 , Z [ x ¥ Š
; Œ G -" - 69 Š ; , ;
H ’ P ¯ 9 Z [ HJ Š , Z[ ,
; z ° ? x ¥ z ° ,
;
(L*) “• – / 6 3 ” 69- ( ? H m O • – /
6 3 J o J;
((&) “ q 4- ” 69-6S 3 ; g q 4- ;
((') “ 3 ; o ” 69- Bangladesh Bank Order, 1972
(President’s Order No. 127 of 1972) ? article 2(j) -
g 3 ; o ;
((%) “ ;” 69- ; N 6 ƒS
u 5 ;;
((L) “! o H ’P” 69-
( ) ! ¹ 4V [ , "Z [ , , N [ ; ?
(O) 4 -H H ’ P H“
,
4 -H
H ’ P H“ ! o H ’P ;
, -
(6) ! H 4 4u q- C-
68 ! ; ?

( ) ! H b - - ™
4 Ÿ 
(১) , 4Y o
5 - H
H ; 69
(২)
! ; ?
F- ? c B 7k
%& ( ") ;Z B 6
;;
((() “ 5 69-” 6 9- o Š Z [ 4 2 ›
69- 61r-J ;
((p) “ ” 69- F-
( ) ? c o J b - o
; ! " 6 ‰ X -
(6) / 69 HJ F-
S / Y '+L (? "
") ! ;
( ) HJ F- / S /
- B *& ( ) ! !
? 6o G - „ ( (, ) N
2 / 69 S /
B L.p ( " º F ») 69
! ;
(O) ² 6 /J , 3 - o J E
: o ‰ - ! ¢ -c HJ
F- ; ! " 6/Y1 Eˆ X;
( ) ; ! " Š 6V
Š : o ‰ - !
¢ -c HJ F- ; ! " 6/Y1
Eˆ X; ?

(E) x ¥, ;, ° ) ƒS
5 [ o J D ! ƒ S ; ! " ; N
6 X :
o ‰ - ! ¢ -c HJ F-
; ! " 6/Y1 Eˆ X;
((.) “ - ” 69- ) - ;
((M) “ - ” 6 9- J - 61r-J ;
((+) “V ¼ 4 7k” 69- q- C- - 7k;
((*) “ ‚” 69- H ˆ4 69- o ; ½P 6‰
Š D;
(p&) “ ‚ ” 69-
( ) ‚ , 6V / ‚
6 ¾ 1 ;
(O) ;4, / Ÿ , ¾ 6V / ‚
o 6 ! ? 3 V • ; 4
6 ‚ H 61r-J ;
(p') “ !"„ 6 J " ” 69- ( ? H m O !"„
6 J " ? !"„ n " ;
(p%) “ !"- ” 69- ( ? H m O !"- ;
(pL) “ , ; ” “o ‰ ” 69- Š , '**( ('**(
'+ ) ? g , ; o ‰ ;
(p() “ - - ” 6 9- Š , ‰ o J E Z [
b - o J 61r-J , 9 :
( ) o ‰ , ; , - - - ,
9- - - , o ‰ , , , F 2Z, ? 4•
6Y H ••, H 6 / H
, 69 HJ C- Z, Š , ‰ E
- ! , ; Š ! 4V !
- - ; ?

(O) Š , ‰ E o ‰
" Š¿J o J H
" C- HJ _ - - ‚
ˆ" X;
(pp) “ À 4B” 69- L% ? g À 4B;
(p.) “ ¬ o J” 69- ¬ o J 6 A Z ,
%&'L (%&'L L* ) ? L' ? 6 ¬
o J ¬ o J;
(pM) “3B ” 69- ? c o Z [ ‚
~ J ? c / Š“ , 3 ; ‚ ! -S
61 ÁŸ 1/ ¾ 1 6V/
Â D , ? c o 61r-J
, 
( ) •, ; 69 ‚ T HN !
/ UN ! ! £ ˜ W 4 ;
6o 4V H Ã 7k > u 9-
HN ! 9 9/ ; Ä
~ J W ;
(O) ! ! £ ˜ W u !O; 5 ¥
" ; "Å 6o
; ZY q; ¥
" F ~ J Š ! ; ?
( ) 6 T 4 ¥ ?– , Æ !Ç
2us 5 o ; ,
HJ ! Ç o u / !O ! ,
? c "Å 9- ~ J Š !
;
o È ।? !3 H ’PG ,
(6) ‚ 6 9- " ¥ 61r-J ;
( ) H ˆ 4 ? ¥
?– , Æ H ˆ4 - 3B
6 / ;

(p+) “3 -” 69-Partnership Act, 1932 (Act No. IX of 1932)
? g 3 -;
(p*) “ N ” 69-69- N ;
(.&) “ 4 7k” 69-
( ) Z [ 5 F4 ‚ •, 6 ‰ /
4 HN ! J
5F 2 9- 4 G -
H , Z [ ‚ˆ H{|
H - 9 N -
H G - „ T N o H 7 k
X H Ÿ7k; ?
(O) Z [ HJ 5 F4 ‚ •, 6 ‰
4 9 , Z [
b - 6 9- S
(6) , F ! o ;
( ) HN ! 3 ; — 4É HJ —
H“ / Ÿ ; ?
( ) H " C- 5 F ‚
, - ‚ 7 k H
‰ , J Q /
- } 3 ;
(.') “ ; ! " Š ” 69- Š , '**( ('**( '+
) ? 6 ¯ Š , ?
; ! " ; N 6 )
‰ ¯ ? ; ! " ¬ -; X ? c
° 61r-J ;
(.%) “ F- 7k” 69- Š D / Ÿ Z [
( ) N 1 Š D J / Ÿ ;
(O) Z [ F- / Ÿ H -!3 ( ) 68
c 6 Å 6 , Z [ F- / Ÿ ;

(.L) “ ;Ê 69-” 69-
( ) Š! ; HJ Š ! ;Ê
69- V ¼ 4 7k, ? Ë 2 6 ;
(O) 2 Š! ¾ 1 ; HJ
¾ 1 2 6 4- Š ! V ¼ 4
7k;
( ) o 6V / Š!
¾ 1 ; HJ ¾ 1 > 7k;
(E) Š! YJ, ÃÌ, Í
; HJ Š ! ÎY 7k, Š !
, Ç ; /4 Z G ! >
š 69- H 2 HW 5 69-;
(•) ; ! " ; N 6 P /
Š! 6 T ;, 6 T 5 !
" Z G ;
(,) ! 5 F 4 Š ! o > ;,
> HJ Š ! V ¼ 4 7k;
(X) ÏY • : ; ! " o
; ! " > ¾ 1 ; > >
7k;
(4) [ 7k C 3 ; 6
-¡ Z ; —
× (O/ ), O 
= ˆ 2 > 69-;
O= C 3 ; H mO
X;
= ˆ 64- 4V - 5 5 o ;
o È ।“ ” 6 9- 6V /
¾ 1 ; N 6 P / 6 T
61r-J ;

(.() “ ! " Š ” 69- Š ; ! " Š
;
(.p) “ ” 69-? 6 ;
(..) “I g F ” 69- g " ; ZY 5 3 ;
g F , ; - ;
(.M) “I g F 7; o ” 6 9- q- C- 68 !
Ó Ô ; , ;4, Ô ; 6V V _ !D
! 61r-J , b - Z [ - 5 o
61r-J , 9 :-
( ) 6 , 6Y -B 4" / 4Y ? c
Š! Õ"- (intangible) Š!
6 T ;
(O) ‰ Š! 6 T ;
( ) 5 Š ! 6 ¾s, 6 ‰ , o >
- H ’ P - 5 o ;
(.+) “ q-” 69- National Board of Revenue Order, 1972
(President’s Order No. 76 of 1972) ? article 3 ?
clause (1) ? 6 _ 4 4u q-;
(.*) “o J” 6 9- u / o J, 3 -, o J E, ² 6 /J
, x ¥, ; Š 61r-J ;
(M&) “o ” 6 9-61r-J 
( ) xq, 4Y ‚ HN ! ;
(O) xq, 4Y ‚ HN ! „ ³´
T - ,S ;
( ) ; /4 6; /4 D ‚
;
(E) " ˜ D;

(M') “o Š ” 69- o - Š , '**' ('**'
'( ) ? g o - Š , ? ; ! "
; N 6 ) ‰ ¯
? ; ! " o o , ; ? c
W ‰ 61r-J ;
(M%) “o x •3 ” 6 9-61r-J -
( ) o ? 6V q ,
; !" o C- 68 ! 6V h 6 9-
‰ 1 ;
(O) ; 3 V • ; /- ? 2 ?
6V 69-‰ 1 ;
( ) , ; 2 C- Z C-
- 3, , 4-, …Ö- ! 6V 69-
C- Z 68× ; " ;
(ML) “ ‡!” 69-o u / - 
( ) HN ! I 5 i;
(O) I , H ’ P 5
i; 69
( ) HN ! I o Ø X ? c ;
H ! ,
" ¥ 61r-J ;
(M() “ , ; ( Ù Ú ;)” 69- ( ? H m O
, ; ( Ù Ú ;);
(Mp) “ , ; ( !"- )” 69- ( ? H m O , ;
( !"- );
(M.) “ , ; ( "Z )” 69- ( ? H m O , ;
( "Z );

(MM) “7; Š!” 69-
( ) ! C- 5 5
Š D;
(O) o H Ô (undertaking)
T / H B ;
( ) " ¥ ,
b - F 7 61r-J , 9 :
(6) ! o H ’ P 5
‡!, / z ‚ •, ;;
( ) o J o - T , - 6‰ Š D
6 9- 61r-J " , u -;Å ,
[, 3– † ‚, :
! C- 69 H
/- " ; !Ç C- ;
o J 4 o ?
o H ’ P o ;
(M+) “ B ” 69- ? - W 5 %. ?
H m O B , ? N ? ; 6
! - B J ? c
6V ;
(M*) “ Y ;ˆ” 69- b - / 6 4- ? c
! ? “7; ” O ‚ !
o ? ; ! 61r-J , 9 :
( ) B•, " " xq - us
Š - 6V Š D 68 !
; • ; us ¾ 1
2 ;
(O) B•, " " xq - us
Š - 6V Š D o 1 œ
2 ;

( ) B•, " " xq - us
Š - 6V Š D ? c Š D
o 2 ;
(E) J , I" , 4Y I g g ,
6 /g ; - Û"; Š - œ
2 ;
(•) B T 3 3 Ü , !"-
o B 3 Ü ; • !
us ¾ 1 ; 69
(,) G - H m O - ™ Š¿J
! 2 ;
(+&) “ > ” 69- ; ! " 6/Y1 ; ! " /Û ;
‚ ? 6/Y1 o Ý
o ?; 6 > }O " ‰ / HN ! •, ;
6V V H > 6 9-61r-J ;
(+') “;/Y "” 6 9-61r-J 
( ) 7; H H , Š
" • 2 Þ Æ— } 3
, ! ? c Ä 3 ; Š Š!
4 /- G - " / £ ;
(O) 7; H H ,
q , q ¥ q 4B ˆ -3 B
2 Š " • 2 Þ Æ—
} 3 ;
( ) 7; H H , Š
6 ; HJc 6 6o G -
Š Þ Æ— } 3 Z 69-
H " • 2 ;
(E) 7; H H , 7; £ 4V
Š C- H ; Þ Æ— } 3
Š " • 2 ;

(•) Š , '**( ('**( '+ ) ?
6 ? c Š C-
; ! " } 3 ;
(,) H~ ; 3 ¦, ; ? ¥B /¥ • x ¥,
? ,Æ x qq 3 ¦ 6ß ˆ/ /¥ • 3 ¦
? } 3 ;
(X) /B Š H ; Þ Æ—
} 3 " • 6 T ·
" 69-, H
Š Š ! 6 " H H , 69
? c " • Z o J
A 4V ? c Š C- "
69-,
b - F 7 61r-J , 9 :
(6) Z [ Š 6 ;
" • q • Š
H)¿D Š ! 6 " ! s 6 ,
Z [ H -!3 ( ) (E) 68
6T " " Z [
¢ - ! 69- , 69 q
q -¥ ! , ;
( ) Z [ · ! Š 7;
o Z [ o u / -
" • !D 6 T
· ;
( ) Š C- " 5 ;/Y "
àG - " ¢ - "
6 9- Š C- ‘
X ? H -!3 (•) ? 6 9- ;/Y "
, , Z [ HJc ‘
X ÝÀ;
(µ) Š C- AY5 " ;

o È ।“Þ Æ— } 3 ” 6 9-61r-J ,
( ) ? !3 , ? 6 68 ! z
/ , - 6o 2 ƒS "
¢ - 4 /-;
(O) H -!3 ( ), (O) (E) ? Z [, ? c Ä
O -1 Š ; } 3 ; ?
( ) H -!3 ( ) ? Z [, Š ˆ 6 O
-1 H ; } 3 ;
(+%) “ " • ” 6 9-6T " • 61r-J ;
(+L) “ !Ç ( )” 69- 4 4u q- !Ç ( ) J
o J;
(+() “ 1 ” 6 9- u / o J Z [, HJ o J N 1
U 1 61r-J ;
(+p) “ ” 69- , %&&' (%&&' (M
), ¬ Š - ; N
6 ¬ ;
(+.) “ " ” 69- ( ? 6
" J o J;
(+M) “ H ˆ4” 6 9-61r-J 
( ) C- AY5 x4 ;, ¦, mÂqcÎ,
· [ (Debenture), AÀ " / D AY5
H ˆ 68c ! ;;;
(O) Š D AY C-
AY5 " ¥ , ¬ , 4-
9 " 2 AY5 ! ;;, ¦,
q , q /ˆ/ , H~ ; 3 ¦
6;B ˆ/ /¥ • 3 ¦ Û9
á H B, AÀ " / D
AY5 68c ! ;;, ? G - m O ! ;; T 9-
6 Z [ (warrant):

" - 9 , }¹ B, â 3B, , ,
[, o u 5 [, o ! ! ! B š
69- (trade receivables) o ! ! !
69-(trade payables) 61r-J ;
(++) “A!” 6 9-61r-J -
( ) 9- , - · , , xq
qB, 6 T , H ˆ z •
" A! 9- ! ;
(O) 3 ? c ! "
9- k A! ‚ ,
69- 7; T 4 Ÿ o 61r-J
;
(+*) “ ” 69- , ‚, ‰ Š D ? 69-
(money) 61r-J ;
(*&) “u 5 / U ;” 69- ? c / U ; )
3 ; 6 " L ? ; 6 " C-
68 ! ;
(*') “‰ C- Z” 69- ˆ - " , 4; F!, H 4;
F!, Û / ? H F!;
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(L) 5 F 6 9- HÔ ; , …- O ; , — 5 o ,
-} X O , ƒ 4 O , - , — 4 ;
, F !, q -Ë HN ! , Œ, C -Ü HN ! , 3;, ð; ñ HN ! ?
4 HN ! 61r-J ।
('। "F 5 F ।(') (& ? T éê , "F 5 F
Z [ ? ; 4Y ।
(%) Š! ! (& ? 5 F 4 o Ø
F- ; b - / , 9 :
;Ê 69- , 6 9-
(') (%) (L)
'। ;Ê 69- ! Š !
64- 7k 6
-O ? 69- HJ F-
RS ! ‘7; ’ ©
‚ ;
O- ? 69- HJ F-
RS ! “5 F ” ©
‚ ।
%। ;Ê 69- ! Š !
64- 7k 6 ,
6 ; 7k
6
- ? 69- HJ F-
RS ! “5 F ” ©
‚ ।
(L) F- ! C- 5 F 4 o Ø Š!
YJ, ÃÌ Í , Ç ; /4 Z G > 69-
HJ Š ! 6 ; 7 k 6 ; HJ 69- b - / 5 F O
61r-J , 9 :
;Ê 69- , 6 9-
(') (%) (L)
'। , Ç ; /4 Z G
! 69- ! Š !
64- 7k 6
-O ? 69- HJ F-
RS ! ‘7; ’ ©
‚ ;
O- ? 69- HJ F-
RS ! ‘5 F ’ ©
‚ ।

(') (%) (L)
%। , Ç ; /4 Z G
! 69- ! Š !
64- 7k 6 ,
6 ; 7k
6
- ? 69- HJ F-
RS ! ‘5 F ’ ©
‚ ।
(() ? H ’PG ,
= Š ! ;Ê 69- , Z[ , Š !
, Ç ; /4 Z G ! > 69-,
O= Š ! 64- 7k, ?
= C 3 ; 6 6 , 68 ! Š !
5 6 ; 7k,
- y® ।
(p) H - (%) ? (L) ? ; (%) 68 ;Ê 69- , Z[ ,
Š ! , Ç ; /4 Z G ! > 69- ? 6 ; 7 k
9- Y · t ; 3; 3; ‘5 F ’ O o ; ‚ ? 68 !
4 61r-J ।
(%। 5 F O Z [ 68 ! 4 7 ।(')
? 6 , F- o J 5 F O z
Z [, HJ N ! C- , 7; o o J o o , ¢- c ? ;
5 F H ’ P o 69- 4 68 ! z ? b - 4 7
4 ‚ , 9 :
( ) 5 F H ’ P o Ø — Q H "
, — H“ O 4 ;
(O) 5 F H ’ P o Ø — Q 4V " z / Ÿ ,
H“ Z o ? , F ! o ;
( ) 5 F H ’ P › · " z A! } 3 ;

(E) 5 F 4 o Ø : Æ ! Z Z
? , F ! 4V ; ! … ; ; - ; , N RS
1 o ;
(•) — Q Z G 69 — Q
HN ! 3 ; ‚ Z G 69 ! … ;
D ; ZY " z ;
(,) 5 Ë - 69 6V Z 5 F
Z D o 69-;
(X) C 3 ; - 68 ! 68 b -
O , 7 
(6) ! C- RS 5 F o Ø Š ! 6 , ;
( ) RS 5 F 4 o Ø Õ"- Š !
6Y B - 4" ;
(4) Z [ ! 5 F 4 o Ø … ‹ Y X
‰ / 6Z X Z [ HJ … 5 7k
? , Z[ , … >
69-, ? Ë 9- Y 6Å;
(®) C- Õ• 5 5 F Š - q ; " !Ç
! " 3 Š - - 5 o , 7;
5 ;
(±) q- C- 68 ! X ? c á
Š - F H ; ! " ! "Z !
- 5 o ;
(B) 5 F Š - I g F , ; O - 5
o ? c I g F , ; - 5 o
) F ˆ ¢ - ? 1/ ! 5 F H“
; ZY ; ! " , ; X।
(%) ? 6 o ÝÀ 6 " 5 F ? Š -
; ÝÀ 6 " 68 ! z o ‚ ।

(L। Z Z Z [ "F 4 ।(') !
,—
( ) ! Z W X ;
(O) ! ? c W X / D
! F W 1 H e ; H
" B X;
( ) ! ; ! q- 7 Z o9-
X ;
(E) ! ; ! q- 7 Z X
, z ,
;, 6V i 9 À , HJc HN ! 5 F ‚
4 7 k .&% (F B " ") 68 ! o ‚ ।
(%) Z [ — Q ; , -, / 6 " 5 F
> Z [ ? 4Y ।
((। Z [ 4 68 ! ।(') HN - T
4Y ? c ; Z [ 6 " M ? ; ; ; ? 62 6
! 5 4 68 ! ।
(%) pp ? - ; ? c / 4Y ; ? 62
Š - ।
62
o
(p। o । ! b - 7 o
© W , 9 :
( ) F- ! C- , ; , ;
; ‚ o ; / } 3 ;
(O) o " 4 Œ ? c Œ C-
H !Ç ! ! -S ! 2 6 4- ;

( ) o J 6 , - e o / UN o
Š - Š - H{| A
V ¼ 4 7k, 6 9-c 1 z H H ;
(E) o ‰ Š , }! o ‰ Š , C-
H{| o ‰ 3;
(•) 4 69 6 V ; Š! 6V
o J B ; 4 ! ; 4! o ,
9- _ C- š 69-;
(,) C 3 ; Z }¹ ! ; /
(realized gain);
(X) ¬ o F-› ।
(.। o "F Z[ 7 ।(') (p ? T éê
, "F Z [, o Z [ ? ; 4Y ।
(%) ! o 4V X o o Ø
Š! ! F- , ; HJ ;Ê
bc , 9 :
;Ê 69-
(') (%) (L)
'। ;Ê 69- ! Š !
64- 7k 6
-O ? 69- HJ F-
! ‘7; ’ ©
‚ ;
O- ? 69- HJ F-
! ‘o ’ ©
‚ ।
%। ;Ê 69- ! Š !
64- 7k 6 ,
6 ; 7k
6
- ? 69- HJ F-
! ‘o ’ ©
‚ ।

(L) ! o o Ø Š! YJ, ÃÌ Í
, Ç ; /4 Z G 69- > ;
! HJ Š ! 6 ; 7 k , 6 ; ? Z [ 6Å
bc , 9 :
;Ê 69-
(') (%) (L)
'। , Ç ; /4 Z G !
69- ! Š ! 64- 7k
6
-O ? 69- HJ F-
RS ! ‘7; ’ ©
‚ ;
O- ? 69- HJ F-
RS ! ‘o ’
© ‚ ।
%। , Ç ; /4 Z G !
69- ! Š ! 64- 7k
6 ,
6 ; 7k 6
Z [ > , Z [ - ?
69- HJ F- RS
! ‘o ’ ©
‚ ;
Z [ < , Z [ - ?
69- HJ F- RS
! ‘o ’
Z [ (* ? 6
o 68 ! ।
(() H - (%) ? (L) ? ; (%) 68 ;Ê 69- , Z[ ,
Š ! , Ç ; /4 Z G ! > 69- ? 6 ; 7 k
9- Y · t ; 3; 3; o O o ; ‚ ? H
68 ! 4 61r-J ।
(p) H - (%) ? (L) ? - -
= Š ! , Ç ; /4 Z G !
> 69-,
O = Š ! 64- 7k, ?
= C 3 ; 6 6 , 68 !
Š ! 5 6 ; 7k,
- y® ।

(.) ! > ! C- 68× ; Ä 5 >
B ¢ - " F-6V o J B ¾ 1 9 ,
; ? c ¾ 1 B 8 > 7k HJ F- ! o
© ‚ ।
(M) ! F-? 62 6 o J B !
A! } 3 ! O , 4 ? F- 4 X "F
„ L ( ) N 2 ! HJ A! } 3 " ;
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o © ‚ :
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N " , ; HJ " RS F- HJ 6Å !
! ।
(+) F- ? 62 6 ! ! x q
! ? —
( ) „ HJ F- ! ! x q ! !
A > ; A 69-7k A
> F- ! o © ‚
;
(O) HJ x q ! F- X "F
„ L ( ) N 2 ! x q !
6 " 6 " 9 ; HJ 6 "
x q ! HJ L ( ) N > „ F- !
o © ‚ :
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N " ; " RS F- 6Å !
! ।
(*) ! F-? 62 6 ; , À·
O , 4 ? „ F- ! ! 4 ; , À·
O , ! A > ; A 69-7k A > F-
! o © ‚ ।

('&) '+& ? 6 B -! O ; Z [ N B -! O; X
„ p ( •,) N 2 ! "- e 7;
E B o © ‚ ।
('') 9- _ Z [, ; !" o C- À·
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qB ! , 69 F- 5 / › , Ë 2
F- 9- _ o © 61r-J
।
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( ) G - Š!ˆ o o Ø X, o
Š! - RS F- ! C- , ; X
; ‚ ;
(O) ! o o Ø Š! ; ! "
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O Š! O ; ‚ ? Š !
7k H ! > 69- ; , ।
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o } 3 ; (L) ? - 3 ; 68 ,
9 :
o 3 ;
(') (%) (L)
'। o , 9- 3 ;
%। 5 z , O 4 I ; 6V V O 4 H D ;
68 ¬
3 ;
(+। 3B o ”9 / , । o J C- 3B
, ; ; HJ o J 6V V o ”9 u : o ,
।

(*। o Z [ 68 ! z 4 7 ।?
; Z, F- o J o Z [
Y u : ? /“ o 4V b - o 7 4 61r-J ,
9 :
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‚ ! o ? 6 ; ‡! o ;
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(E) ? 6 , ? c
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(•) Z o ;
(,) o H ’ P 5 " ;
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(4) ‚ , õ ? 3 q- , 4-;
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o ;
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(q) î ! o ;
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o ;
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(9) C 3 ; Z, I ! " }¹ ! Z ;
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( ) © 6 "T ;, k ; ? ; !" ©
k 3 H ¦" , %&&. (%&&. %p ) ?
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69- ! "- B o } 3 p% ( •, " ") ?
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p&। o Z [ 68 ! z "F 4 7 ।(')
b - o 7 C 3 ; - 68 ! " - 68 4 z ,
9 :
( ) 6 , / ;
(O) e 6 , / ;
( ) s ‘ 6 , / ;
(E) 6Y B - 4" / ; ?
(•) F H“ o ।
(%) C 3 ; - Š! ! F- ?
;Ê 69- ! 6 ; 7k 6 Z , ; ! C- 4
! Z, 6 ; 7k ? ;Ê 6 9- 9- Y 6Å।
(L) p' 68 68 ! À· o o Z [ 4
।
(() p% pL 68 68 ! A! o o Z [
4 ।

p'। À· o 68 ! ।(') o 9- _ o 6V V Z [ À·
o 68 ! z , !
) À· À· 6 " 6 ! ÁŸ 1 ? o
O 6 ; ! "- ;
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; Û J ! Z › 9 ;
( ) À· À· 6 " F- -
9 ।
(%) o 9- _ Z [ À· o 68 ! z , !-
( ) À· À· 6 " International Accounting
Standards (IAS) ; ! " 4Y o 9-
_ C- 6 ! ÁŸ 1 ? o
O 6 ; ! "- ;
(O) À· 6 ; 69- 6 ; G - ! D
; Û J ! Z › ;
( ) À· À· 6 " F- -
9 ।
p%। A! } 3 "F 4 ।(') o H ’ P 5
7; H A! " , Z[ , } 3 / 69- "
; o o 68 ! ।
(%) ! !O , 5 6 9- 6 " o 6V H ’ P
o X 5 6 9- 6 4- Š ! 6 " o 6V
9 ‰ 1 X O 69-;ö ‰ 1 o , ; HJ 69-
Š ! 6 " o 4 o X 6 " 8 A!
} 3 o 68 ! ।
pL। A! 68 ! Z [ "F ।(') ? 6V V ;
i 9 À , H - (%) ? Z, o 9- _ o
o J C- %LL ? g _ F- A!
o 68 ! Z [ q- C- - W 68 68 ! ।

(%) H - (') ? i 9 À , F- " A !
'p ( ) ;Z B 6 ; ? 4Y ।
p(। 4 68 ! " - ;।(') F- ? 62 6
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Š ! s ; HJ Š! ! ? F-
4 68 ! z ।
(%) (* ? 6 o 68 ! Z [ RS o 4Y
Û J , ? b - F ! 4Y Û J , Z [
; ; , 9 :
( ) ! - 5 o o 64- H ’ P ;
(O) ! - 5 o 4u 5 ; ?
( ) ! - 5 o RS ‰ J ।
pp। Z [ 4 68 ! z ।? 62 i
9 À , b - Z [ o b - 4 7
68 ! z , 9 :
( ) o " Z [ 6 " M ?
; 9 9/ ; ;
(O) 3 - o J E C- 3 - 6 " !
o J E !Ç !D A!, , "
F ;
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q H• ! ;
(E) L% ? o È g À 4B !
-, !D '& (!") ;Z B 6 J 6Å:
" - 9 , C- , 4 B
g ) , W 1 / D ¯ ‡ q-
A " ¾ 4V -, ! 69- ! Z [ ?
i 4Y ;

(•) Y ;ˆ, ; • 3, 3, Û"; ! 3,
3 Õ"- Š D o ! - 5
5 6V 3 ! B o S Z [ 9-
! "- B o } 3 '&% (!" " ") ?
6 J o ;
(,) ; ! " ¬ ? c Š C- - 5
q 6 3 69 ÷ -ø o , 6 / H
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:
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6 Å 9- ! H ‰ ; ? H 4Y
Û J ; ? !3 !D 4Y ;
(4) š o b - 6 Å 6 J 6Å
(6) š o 4 o c o
9 '& (!") ;Z B (% (, " "); ?
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9 '& (!") ;Z B ! „ 6 Å %% (Ë
" ");
(®) ú Ç Š; b - 6 Å 6 J 6Å
(6) 3 - Hˆ Y ; " Z [
(') o B - / p ( •,) ˆ B -1
%% (Ë " ") ;

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6 , '& (!") ˆ B 6
? c Z [ '% (? " ") ;
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6 ? c Z [ &.p% (¤V !" •,
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( ) O Ô, A ¬ " Z [
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6 , '& (!") ˆ B 6
? c Z [ &.p% (¤V !" •, " ")
;
(L) o B - / '& (!") ˆ B
6 ? c Z [ &.%p% (¤V !" Ë
•, " ") ;
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(') o B - / p ( •,) ˆ B -1
&.p% (¤V !" •, " ") ;
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6 û '& (!") ˆ B 6
? c Z [ &.%p% (¤V !" Ë •,
" ") ;
(L) o B - / '& (!") ˆ B
6 ? c Z [ &.'% (¤V !" ?
" ") ;
(±) g o 6V V , 7; o Z [ o
B - / &.p% (¤V !" •, " ") ? 6 6Å;
(B) -, , ; , ? c 69- !
o 2 " 6V 2 "
;

(Œ) " / Ÿ ; ,
o 2 " 6V 2 "
9 ; HJ " 69-;
(q) •, ; ! 6 Å " o 2
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p ( •,) ;Z B 6 J " 6Å;
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6V 2 " 9 ; HJ "
69-;
( ) %.( ? H - (L) ? !3 %p, %., %+, %*, L., LM, (%
(L 68 B - ! O ; ! O ; 2 ? c
o J " 6Å, ! 69- " HJ
o J B -! O ; ! O ; o9- ;
( ) 7; 5 o ! o J o ;
(9) ! AÕS/ c ;
(!) o - ¦ Š - ? c ; o ;
( ) International Financial Reporting Standard
Š ! Right of Use ! ! 5 6 ,
/ A! 4 :
" - 9 , ? Z [ o H ’ P o Ø
— Q 4V " z / Ÿ , H“ Z o
68 ! ;
( ) Š! 6 S4 Z (impairment loss);
( ) q- C- 6 8 ! ; !D 69-;
(3) - W Z ; ;
; O ,।

o È ।— ? H ’PG ,
(6) “ B o } 3 ” 69- D C- , ;
o } 3 , q , 6Y B
4 • / 6 4- } 3 61r-J ;
( ) “ , 7; o ” 69-o H ’ P H ¸, 69-
6V A ! ! 5
o O , ! , g o 61r-J ।
p.। "F o ।(') ? 6V V i 9 À
, pp ? !3 ( ) ? Z[ o 6V V !3 6 6 8 ! ; o
"F o ‚ ।
(%) ? 62 6 “ "F o ” “o ” ? "F
Z[ 7 ‚ o , ; ‘ 4
B ? C 3 ; 6 / 68 ! ? ? c H
! - ।
F_ 62
7;
pM। 7; ।7; Š ! ; ¾ 1 H{| } 3 ; /
7; :
" - 9 , International Accounting Standards (IAS)
International Financial Reporting Standards (IFRS) 68 V ¼ 4 7k W
68 Š! 5 6 9- ¾ 1 , H H{|
; / } 3 7; ।
p+। 7; ।(') ? ; Z, o J
7; Š ! HÉ€J 4 ¾ 1 7k ? HJ
Š ! 64- 7 k 9- Y।

(%) ? H ’PG ,
( ) HÉ€J 4 ¾ 1 7k ;
Š ! HÉ€J 4 ¾ 1 7k
‘ ’ ? ‘O’ ? 2 6 , O 
= Š! ¾ 1 > H , 69-; ?
O = ¾ 1 O Š ! V ¼ 4 7k;
(O) “ Š ! 64- 7k” ; 
(6) Š ! 64- 7k b -
O , 7 S-
(') ? c O , ; HJ
Š ! us ¾ 1
Š - ;
(%) Š ! 7k; ?
(L) L+, (%, (*, p& .( 68
68 ! O , o HJ Š!
H“ O ,, ! 9 ;
( ) Z [ ¾ 1 HJ Š!
b - / 64- X 
(') H , ! H ; 6 ;
(%) " , HD
Š ;
(L) Y z 6 Y z
x ¥ ¾ 1 6 ;
(() Š 6 4V
7; Š !
2 ;
(p) 3 - o J E ²
6 /J / 4 Z [
7; Š ! 2 ,
Z [ ¾ 1 C- HJ Š ! ; 64- O
V ¼ 4 7k HJ Š ! 64- 7k , ।

p*। ।7; Š ! ¾ 1 H{| HJ ¾ 1
F- Eˆ X F- 61r-J ।
.&। 4 68 ! W ।HN - 4Y , ? c
o Z [ HN - T ; ? ? 68 H
9 9/ " ;, HJ o ? 62 6 68 ! z 4
, ।
.'। 7; - 6V V F ;।(') Š ! V ¼ 4
7k ! C- E F ‚ ¢ -7k 6 Z 'p% ( " ") ? 6 ;
!"„ 6 J " G -8 ! , H " Š ! V ¼
4 7k - ।
(%) Š ! V ¼ 4 7k ! C- E F 64- 7k 6 Z
%p% (º ," " ") ? 6 ; H " , q- C- - W , HJ
Š! E F 64- 7 k 4V ¾ ! ।
(L) Š , '**( ('**( '+ ) ? 6 _
Š B 6 " ! 3 - ; Š! ¾ 1 3 ; 7; H{|
; }J 9 ! ; Š! ¾ 1 7k Š
ÀY ˆ ।
> 62
9- Š!
.%। 9- Š! ।(') o J b - “ 9-
Š! ” O 6 © rJ , 9 :
( ) C- 68 ! H ˆ 4 A!, } 3
» ;
(O) ‰ C- Z Š C- AY5 q 6V
H ˆ 4 A!, } 3 » ;

( ) b - HN š A! } 3 , 9 : -
(6) o 9- _ Z ,
6 / H ;
( ) 9- ‚ á ;
(E) ;/Y "।
(%) 9- Š! ¾ 1 6 4- 7; “ 9- Š!
” © rJ ।
.L। । o J F- 9- Š!
> F- HJ 4 , ? 2 G - E B,
F- 61r-J ।
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Š! ” O Z [, b - O , 7 68 ! , 9 :
( ) o 9- _ C- ! A! } 3 !
o - 5 69-;
(O) ; “ 9- Š! ” 64- H ’ P · 5
6 9- H " A!;
( ) ; RS 64- H ’ P, !3 ( ) (O) H m O
o o , - 5 6V o ।
.p। Z [ 4 68 ! z ।? 62 i
9 À , 9- Š! b - O , 7 68 ! ,
9 :
( ) ; ! " " z A! ?
; 68 - " ;
(O) 6o > 4Y ? c 9- Š!
" A! " ;
( ) 7; o J 5 o ।

6S 62
6V V HN
..। 6V V HN । ! b - 7 6V V HN
O 6 © rJ , 9 :
( ) Y ;ˆ, ; • 3, g 4V 3 ? Õ"-
Š D o 6 ! 2 6 4- ;
(O) !D ! / - ;
( ) L& ? - 6V O 6 © rJ ? c
HN ।
.M। 6V V HN "F Z[।(') .. ? T éê
, "F Z [, ? 62 68 “6V V HN ” Z [
? 62 ; 4Y ।
(%) Z [ F- ! 69 6V ! ;; !
? c 6 Å qB (any sum found credited) !O , 5 HN
Š - ! 1 F4 o È ! 69 ! o È
H " B 1 F4 , Z [ HJ 6Å HJ F-
! “6V V HN ” O 61-rJ ।
(L) Z [ ! F- Š ! ; · T
o - ? c ; ! ! Š! /
, Z [ (E+•+,) 6 Z ( +O+ ) 6 ;, ( +O+ )- (E+•+,) ?
69- HJ F- ! “6V V HN ” O 61-rJ
, O 
= B Š ! ˜ W,
O= - 5 5 O ,,
= O o ; 6V V o ,
E= B c ,
•= c 6o > , ?
,= E • o ; 6V V T z >।

(() Z [ ! 4Y ‡! 9- Š! o 6V
Š! o J B ? H " Ó
J Q 9 , ! C- " 7k V ¼ 4 7k 6 Z ,
Z [ " 7k V ¼ 4 7 k 2 9- Y, !
‚ “6V V HN ” © W ।
(p) ~ J ; ! 69 ~ J " - -
" F- ! 3, " , Z G A 7k,
6 / H , ? c 69- > ; RS F- !
“6V V HN ” O 61r-J ।
(.) ;4 / Ÿ 2 ; ! C-
F- ? ; 69- > š ; ! HJ F- “6V V HN
” O 61r-J ।
(M) F- ! C- Š! 64- ; "
69- 6 " M 68 HN - T ; ? c " 69-
! HJ F-“6V V HN ” O 61r-J ।
(+) · ! À 3 Z F- ! !
; / A > , 6 9- c 1 z H H , HJ ; / A
69-7k HJ F- ! ‚ ? “6V V HN ”
O 61-rJ :
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'%%। õ 3 q- ? 4• ! B T ।Customs
Act, 1969 (Act No. IV of 1969) ? 6 68 ! õ ? 3 q-
? 4• C- ‚ ! > ; õ ? 3 q- ? 4• ? š
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'%p। Š D ¾ 1 , Y ! T ।(') Registration Act, 1908
(Act No. XVI of 1908) ? section 17 ? sub-section (1) ? clauses (b), (c)
(d) ? 6 ! ;; !¾ 4 ¬ 4V ! s > ¬ - - , -
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4 / ; 69 x ¥ Õ" ; 4
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Registration Act, 1908 (Act No. XVI of 1908) ? —
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o J, - ! -1, ¾ 1 C- — H“ o 4
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- ।
'%+। Š D 4 T ।Registration Act, 1908 (Act No.
XVI of 1908) ? 6 ¬ 4V ! s > - - 6 Y '& (!") N !
‰ Š D 4 Š - ! ;; ¬ , ! HJc Š D
4 7 k H (% (, " ") " ।
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= G - „ N N - ; 6 " 6 T ,
?
O = " N H - (') 68 " o 6 T
।
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o J _ , 9 :
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(4) 6 T " - q- ˆ -3 B
T _ ।
'L*। Û , ; T ।(') Inland Shipping Ordinance,
1976 (Ordinance No. LXXII of 1976) ? 6 ! s > o J HJ Ordinance
? section 9 ? 6 Û /- ˆ -3 B ! section 12
? 6 /- ˆ -3 B , ! /- ˆ -3 B > /-
ˆ -3 B ! b - H m O " 6 T
4 , ; J , 9 :
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Z / D [ '%p
(? " º ,") B ।
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4 -, • ( ß )
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(? " D ) B ।
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; ; Z
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(? " º ,") B ।
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Z [ H - (') ? 6 " o /- ˆ -3 B !
/- ˆ -3 B N „ N N L& ‡ O NG -
T ।
(L) Z [ N o J H - (%) 68 6 T "
o9- , Z [ „ N HJ o J C- " o 6 T +O
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= G - „ N N - ; 6 " 6 T ,
?
O = " N H - (') 68 " o 6 T
।

(() ? “ Û- (Inland Ship)” ? “6/Y1 Û- 9 (Inland
Water)” ; Inland Shipping Ordinance, 1976 (Ordinance No. LXXII of
1976) ? g 9 “Inland Ship” ? “Inland Water” y® ।
, 9-62
;
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(') "69- " 4V ! s > o J" ; 
(6) ", " O 6
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