পাতা:বাংলাদেশ কোড ভলিউম ২৯.djvu/৪৪১

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88の o অর্থ আইন, ১৯৯৩ of the income year in which it is claimed or shown to have been received, the said sum or part thereof which has not been paid back, shall be deemed to be the income of the assessee for the income year immediately following the expiry of the said two years and be classifiable under the head a-income from other sources”: Provided that where the loan referred to in this sub-section is paid back in a subsequent income year, the amount so paid shall be deducted in computing the income in respect of that subsequent year. o o (22) Where an assessee, being the owner of a : property, receives from any person to whom such house property or any part thereof is let out any amount which is not adjustable against the rent payable, the amount so received shall be deemed to be income of the assessee for the income year in which it is received and be classifiable under the head aincome from house property”: སྟེགས་རོམ་་་་ - .-`. Provided that at the option of the assessee such amount may be allocated, for the purpose of assessment in equal proportion to the year in which such amount is received and the four years next following: - Provided further that where such amount or part thereof is funded by the assessee in a subsequent income year the amount so refunded shall be deducted in -o-, *, - - - o computing the income of the assessee in respect of that income year. (23) Where during any income year an assessee, being an exporter of garments, transfers to any person, the export quota or any part thereof allotted to him by the Government, such portion of the export value of the garments exportable against the quota so transferred as may be prescribed for this purpose shall be deemed to be income of the assessee for that income year, classifiable under the head acIncome from business or profession;” (a) section 25 és sub-section (3) REIS sẽzi; (b) section 29 C$ sub-section (1) CF,