34. Computation of income of a person residing outside Bangladesh.---
In any case in which the Deputy Commissioner of Taxes is of the opinion that the actual amount of the income, profits or gains accruing or arising to any person residing out of Bangladesh whether directly or indirectly through or from any business connection in Bangladesh or through or from any property in Bangladesh or through or from any asset or source of income in Bangladesh in cash or in kind cannot be ascertained, the amount of such percentage of the turnover so accruing or arising as the Deputy Commissioner of Taxes may consider to be reasonable, or on an amount which bears the same proportion to the total profits of the business of such person (such profits being computed in accordance with the provisions of the Ordinance) as the receipts so accruing or arising bear to the total receipts of the business or in such other manner as the Deputy Commissioner of taxes may deem suitable.
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