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Income Tax Act 2023 of Bangladesh

A comprehensive overview of the Income Tax Act 2023 in Bangladesh, including its implications for businesses and individuals.

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Garments and Textiles under the Income Tax Act 2023 of Bangladesh

40% standard tax rate for financial institutions with 37.5% for listed entities. Includes TDS obligations and special provisions for loan losses and green financing.

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Banks and Financial Institutions under the Bangladesh Income Tax Act 2023

40% standard tax rate for financial institutions with 37.5% for listed entities. Includes TDS obligations and special provisions for loan losses and green financing.

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IT & Software Sector under the Income Tax Act 2023 of Bangladesh

Full tax exemption for registered IT companies until 2027 (software, cloud, cybersecurity services). Must file returns and maintain TDS.

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Real Estate Sector under the Income Tax Act 2023 of Bangladesh

Comprehensive taxation rules for real estate activities including full taxation of income, advance tax on transactions, and special capital gains provisions.

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Telecommunication Sector under the Income Tax Act 2023 of Bangladesh

Bangladesh's telecom sector faces 45% corporate tax with strict compliance requirements including AIT, TDS, and detailed record-keeping.

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