19D. Special tax treatment in respect of investment in the purchase of Bangladesh Government Treasury Bond.-

¹[19D. Special tax treatment in respect of investment in the purchase of Bangladesh Government Treasury Bond.-

Notwithstanding anything contained in any other provision of this Ordinance, no question as to the source of any sum invested by any person, being an individual, in the purchase of Bangladesh Government Treasury Bond shall be raised if such person pays, before the filing of return of income for that income year as per provisions laid down in sub-section (2) of section 75, tax at the rate of ten per cent on such sum invested.]

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¹Ins. section 19D by F.A. 2011 and omitted by F.A. 2014

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