19AAA. Special tax treatment in respect of investment in the purchase of stocks and shares.-

¹[19AAA. Special tax treatment in respect of investment in the purchase of stocks and shares.-

Notwithstanding anything contained in this Ordinance, no question shall be raised as to the source of any sum invested by an assessee, being an individual, firm, association of persons or a private limited company between the first day of July 2009 and the thirtieth day of June, 2010 (both days inclusive) in the purchase of stocks and shares of a company listed with any stock exchange in Bangladesh if the assessee pays, before the filing of return of income, tax at the rate of ten per cent on such sum invested:

Provided that the provisions of this section shall not apply if money so invested is withdrawn or transferred for any other purpose within two year from the date of their purchase.]

Provided further that provisions of this section shall not apply in case where a concealment of income has been detected and proceedings under section 93 have been initiated prior to payment of tax under this scetion.]

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¹ Subs. by F.A. 2009 and subsequently omitted by F.A. 2010

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