{"id":2272,"date":"2026-03-01T15:22:26","date_gmt":"2026-03-01T09:22:26","guid":{"rendered":"https:\/\/legalaidbd.com\/?p=2272"},"modified":"2026-03-01T15:23:00","modified_gmt":"2026-03-01T09:23:00","slug":"%e0%a7%a7-%e0%a6%8f%e0%a6%aa%e0%a7%8d%e0%a6%b0%e0%a6%bf%e0%a6%b2-%e0%a6%a5%e0%a7%87%e0%a6%95%e0%a7%87-%e0%a6%87%e0%a6%a8%e0%a6%95%e0%a6%be%e0%a6%ae-%e0%a6%9f%e0%a7%8d%e0%a6%af%e0%a6%be%e0%a6%95","status":"publish","type":"post","link":"https:\/\/legalaidbd.com\/?p=2272","title":{"rendered":"\u09e7 \u098f\u09aa\u09cd\u09b0\u09bf\u09b2 \u09a5\u09c7\u0995\u09c7 \u0987\u09a8\u0995\u09be\u09ae \u099f\u09cd\u09af\u09be\u0995\u09cd\u09b8 \u09a8\u09bf\u09af\u09bc\u09c7 \u09ee \u09ac\u09a1\u09bc \u09aa\u09b0\u09bf\u09ac\u09b0\u09cd\u09a4\u09a8"},"content":{"rendered":"\n<p>\u09e8\u09e6\u09e8\u09ec-\u09e8\u09ed \u0995\u09b0\u09ac\u09b0\u09cd\u09b7\u09c7\u09b0 (\u09af\u09be \u09e7 \u099c\u09c1\u09b2\u09be\u0987 \u09e8\u09e6\u09e8\u09ec \u09a5\u09c7\u0995\u09c7 \u09b6\u09c1\u09b0\u09c1 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<\/strong><strong>\u0995\u09a1\u09bc\u09be\u0995\u09a1\u09bc\u09bf<\/strong><strong>(Expense Disallowance):<\/strong><\/p>\n\n\n\n<p>\u0995\u09cb\u09ae\u09cd\u09aa\u09be\u09a8\u09bf \u09ac\u09be \u09ac\u09cd\u09af\u09ac\u09b8\u09be\u09b0 \u0995\u09cd\u09b7\u09c7\u09a4\u09cd\u09b0\u09c7 \u098f\u0995\u0995 \u09b2\u09c7\u09a8\u09a6\u09c7\u09a8 \u09eb \u09b2\u0995\u09cd\u09b7 \u099f\u09be\u0995\u09be\u09b0 \u09ac\u09c7\u09b6\u09bf \u098f\u09ac\u0982 \u09ac\u09be\u09b0\u09cd\u09b7\u09bf\u0995 \u09ae\u09cb\u099f \u09ac\u09cd\u09af\u09af\u09bc <strong>\u09e9\u09ec<\/strong><strong> <\/strong>\u09b2\u0995\u09cd\u09b7 \u099f\u09be\u0995\u09be\u09b0 \u09ac\u09c7\u09b6\u09bf \u09b9\u09b2\u09c7 \u09a4\u09be \u0985\u09ac\u09b6\u09cd\u09af\u0987 \u09ac\u09cd\u09af\u09be\u0982\u0995 \u099f\u09cd\u09b0\u09be\u09a8\u09cd\u09b8\u09ab\u09be\u09b0\u09c7\u09b0 \u09ae\u09be\u09a7\u09cd\u09af\u09ae\u09c7 \u0995\u09b0\u09a4\u09c7 \u09b9\u09ac\u09c7\u0964 \u098f\u09b0 \u09ac\u09cd\u09af\u09a4\u09bf\u0995\u09cd\u09b0\u09ae \u09b9\u09b2\u09c7 \u09b8\u09c7\u0987 \u0996\u09b0\u099a\u099f\u09bf \u0985\u09a8\u09c1\u09ae\u09cb\u09a6\u09bf\u09a4 \u09b9\u09ac\u09c7 \u09a8\u09be \u098f\u09ac\u0982 \u09a4\u09be\u09b0 \u0993\u09aa\u09b0 \u0985\u09a4\u09bf\u09b0\u09bf\u0995\u09cd\u09a4 \u0995\u09b0 \u09a6\u09bf\u09a4\u09c7 \u09b9\u09ac\u09c7\u0964<\/p>\n\n\n\n<p><strong>\u09ed<\/strong><strong>. <\/strong><strong>\u0995\u09cd\u09af\u09be\u09aa\u09bf\u099f\u09be\u09b2 <\/strong><strong>\u0997\u09c7\u0987\u09a8 <\/strong><strong>\u099f\u09cd\u09af\u09be\u0995\u09cd\u09b8<\/strong><strong>(Capital Gain):<\/strong><\/p>\n\n\n\n<p>\u09b6\u09c7\u09af\u09bc\u09be\u09b0 \u09ac\u09be\u099c\u09be\u09b0\u09c7 \u09a4\u09be\u09b2\u09bf\u0995\u09be\u09ad\u09c1\u0995\u09cd\u09a4 \u0995\u09cb\u09ae\u09cd\u09aa\u09be\u09a8\u09bf\u09b0 \u09b6\u09c7\u09af\u09bc\u09be\u09b0 \u0995\u09c7\u09a8\u09be\u09ac\u09c7\u099a\u09be \u09a5\u09c7\u0995\u09c7 \u09aa\u09cd\u09b0\u09be\u09aa\u09cd\u09a4 \u09b2\u09be\u09ad\u09c7\u09b0 \u0993\u09aa\u09b0 \u0995\u09b0\u09c7\u09b0 \u09b9\u09be\u09b0\u09c7 \u09aa\u09b0\u09bf\u09ac\u09b0\u09cd\u09a4\u09a8 \u0986\u09a8\u09be \u09b9\u09af\u09bc\u09c7\u099b\u09c7\u0964 \u098f\u0996\u09a8 \u09ac\u09a1\u09bc \u09ac\u09bf\u09a8\u09bf\u09af\u09bc\u09cb\u0997\u0995\u09be\u09b0\u09c0\u09a6\u09c7\u09b0 \u099c\u09a8\u09cd\u09af \u09ae\u09c2\u09b2\u09a7\u09a8\u09c0 \u09b2\u09be\u09ad \u09ac\u09be Capital Gain-\u098f\u09b0 \u0993\u09aa\u09b0 \u0995\u09b0\u09c7\u09b0 \u09b9\u09be\u09b0 \u09e7\u09eb% \u0995\u09b0\u09be\u09b0 \u09aa\u09cd\u09b0\u09b8\u09cd\u09a4\u09be\u09ac \u0995\u09b0\u09be \u09b9\u09af\u09bc\u09c7\u099b\u09c7\u0964<\/p>\n\n\n\n<p><strong>\u09ee<\/strong><strong>. <\/strong><strong>\u0985\u09a8\u09b2\u09be\u0987\u09a8 <\/strong><strong>\u09b0\u09bf\u099f\u09be\u09b0\u09cd\u09a8 <\/strong><strong>\u09ac\u09be\u09a7\u09cd\u09af\u09a4\u09be\u09ae\u09c2\u09b2\u0995<\/strong><strong>(e-Return):<\/strong><\/p>\n\n\n\n<p>\u098f\u09a8\u09ac\u09bf\u0986\u09b0 \u09a5\u09c7\u0995\u09c7 \u09e7 \u098f\u09aa\u09cd\u09b0\u09bf\u09b2\u09c7\u09b0 \u09aa\u09b0 \u0986\u09b0\u0993 \u0995\u09a1\u09bc\u09be\u0995\u09a1\u09bc\u09bf\u09ad\u09be\u09ac\u09c7 \u0985\u09a8\u09b2\u09be\u0987\u09a8 \u09b0\u09bf\u099f\u09be\u09b0\u09cd\u09a8 \u09aa\u09a6\u09cd\u09a7\u09a4\u09bf \u099a\u09be\u09b2\u09c1 \u09b0\u09be\u0996\u09be \u09b9\u099a\u09cd\u099b\u09c7\u0964 \u09aa\u09cd\u09b0\u09ac\u09be\u09b8\u09c0 \u09ac\u09be\u0982\u09b2\u09be\u09a6\u09c7\u09b6\u09bf\u09a6\u09c7\u09b0 \u099c\u09a8\u09cd\u09af \u098f\u0996\u09a8 \u0987-\u09ae\u09c7\u0987\u09b2\u09c7\u09b0 \u09ae\u09be\u09a7\u09cd\u09af\u09ae\u09c7 <strong>OTP<\/strong> \u09aa\u09be\u0993\u09af\u09bc\u09be\u09b0 \u09ac\u09cd\u09af\u09ac\u09b8\u09cd\u09a5\u09be \u099a\u09be\u09b2\u09c1 \u0995\u09b0\u09be 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(%)<\/td><\/tr><\/thead><tbody><tr><td>\u09aa\u09cd\u09b0\u09a5\u09ae \u09e9.\u09ed\u09eb \u09b2\u0995\u09cd\u09b7 \u09aa\u09b0\u09cd\u09af\u09a8\u09cd\u09a4<\/td><td>\u09e6% (\u0995\u09b0 \u09a8\u09c7\u0987)<\/td><\/tr><tr><td>\u09aa\u09b0\u09ac\u09b0\u09cd\u09a4\u09c0 \u09e9.\u09e6\u09e6 \u09b2\u0995\u09cd\u09b7 \u09aa\u09b0\u09cd\u09af\u09a8\u09cd\u09a4<\/td><td>\u09e7\u09e6%<\/td><\/tr><tr><td>\u09aa\u09b0\u09ac\u09b0\u09cd\u09a4\u09c0 \u09ea.\u09e6\u09e6 \u09b2\u0995\u09cd\u09b7 \u09aa\u09b0\u09cd\u09af\u09a8\u09cd\u09a4<\/td><td>\u09e7\u09eb%<\/td><\/tr><tr><td>\u09aa\u09b0\u09ac\u09b0\u09cd\u09a4\u09c0 \u09eb.\u09e6\u09e6 \u09b2\u0995\u09cd\u09b7 \u09aa\u09b0\u09cd\u09af\u09a8\u09cd\u09a4<\/td><td>\u09e8\u09e6%<\/td><\/tr><tr><td>\u09aa\u09b0\u09ac\u09b0\u09cd\u09a4\u09c0 \u09e8\u09e6.\u09e6\u09e6 \u09b2\u0995\u09cd\u09b7 \u09aa\u09b0\u09cd\u09af\u09a8\u09cd\u09a4<\/td><td>\u09e8\u09eb%<\/td><\/tr><tr><td>\u0985\u09ac\u09b6\u09bf\u09b7\u09cd\u099f \u0986\u09af\u09bc\u09c7\u09b0 \u0993\u09aa\u09b0<\/td><td>\u09e9\u09e6%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>\u09b8\u09a4\u09b0\u09cd\u0995\u09a4\u09be<\/strong><strong>:<\/strong><\/p>\n\n\n\n<p>\u09e7 \u098f\u09aa\u09cd\u09b0\u09bf\u09b2\u09c7\u09b0 \u09aa\u09b0 \u09a5\u09c7\u0995\u09c7 \u0986\u09af\u09bc\u0995\u09b0 \u09b8\u0982\u0995\u09cd\u09b0\u09be\u09a8\u09cd\u09a4 \u0995\u09cb\u09a8\u09cb \u09ad\u09c1\u09af\u09bc\u09be \u098f\u09b8\u098f\u09ae\u098f\u09b8 \u09ac\u09be \u09b0\u09bf\u09ab\u09be\u09a8\u09cd\u09a1\u09c7\u09b0 \u09b2\u09bf\u0999\u09cd\u0995\u09c7 \u0995\u09cd\u09b2\u09bf\u0995 \u0995\u09b0\u09ac\u09c7\u09a8 \u09a8\u09be\u0964 \u098f\u09a8\u09ac\u09bf\u0986\u09b0 \u0995\u0996\u09a8\u09cb\u0987 \u0993\u099f\u09bf\u09aa\u09bf \u09ac\u09be \u09ac\u09cd\u09af\u09be\u0982\u0995 \u09a1\u09bf\u099f\u09c7\u0987\u09b2\u09b8 \u09ae\u09c7\u09b8\u09c7\u099c\u09c7\u09b0 \u09ae\u09be\u09a7\u09cd\u09af\u09ae\u09c7 \u099a\u09be\u09af\u09bc \u09a8\u09be\u0964<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u09e8\u09e6\u09e8\u09ec-\u09e8\u09ed \u0995\u09b0\u09ac\u09b0\u09cd\u09b7\u09c7\u09b0 (\u09af\u09be \u09e7 \u099c\u09c1\u09b2\u09be\u0987 \u09e8\u09e6\u09e8\u09ec \u09a5\u09c7\u0995\u09c7 \u09b6\u09c1\u09b0\u09c1 \u09b9\u09b2\u09c7\u0993 \u09e7 \u098f\u09aa\u09cd\u09b0\u09bf\u09b2\u09c7\u09b0 \u0995\u09bf\u099b\u09c1 \u09aa\u09cd\u09b0\u09be\u09b8\u0999\u09cd\u0997\u09bf\u0995 \u0986\u09aa\u09a1\u09c7\u099f \u09b0\u09af\u09bc\u09c7\u099b\u09c7) \u099c\u09a8\u09cd\u09af \u0986\u09af\u09bc\u0995\u09b0 \u0986\u0987\u09a8\u09c7 \u09ac\u09c7\u09b6 \u0995\u09bf\u099b\u09c1 \u0989\u09b2\u09cd\u09b2\u09c7\u0996\u09af\u09cb\u0997\u09cd\u09af \u09aa\u09b0\u09bf\u09ac\u09b0\u09cd\u09a4\u09a8 \u0986\u09b8\u09a4\u09c7 \u09af\u09be\u099a\u09cd\u099b\u09c7\u0964 \u09ae\u09c2\u09b2\u09a4 \u0985\u09b0\u09cd\u09a5 \u0985\u09a7\u09cd\u09af\u09be\u09a6\u09c7\u09b6 \u09e8\u09e6\u09e8\u09eb \u098f\u09ac\u0982 \u09a8\u09a4\u09c1\u09a8 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[&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":862,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[792],"class_list":["post-2272","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-income-tax","tag-792"],"_links":{"self":[{"href":"https:\/\/legalaidbd.com\/index.php?rest_route=\/wp\/v2\/posts\/2272","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/legalaidbd.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/legalaidbd.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/legalaidbd.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/legalaidbd.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2272"}],"version-history":[{"count":1,"href":"https:\/\/legalaidbd.com\/index.php?rest_route=\/wp\/v2\/posts\/2272\/revisions"}],"predecessor-version":[{"id":2273,"href":"https:\/\/legalaidbd.com\/index.php?rest_route=\/wp\/v2\/posts\/2272\/revisions\/2273"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/legalaidbd.com\/index.php?rest_route=\/wp\/v2\/media\/862"}],"wp:attachment":[{"href":"https:\/\/legalaidbd.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2272"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/legalaidbd.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2272"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/legalaidbd.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2272"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}