19DD. Special tax treatment in respect of investment in Economic Zones or Hi-Tech Parks

¹[19DD. Special tax treatment in respect of investment in Economic Zones or Hi-Tech Parks.Notwithstanding anything contained in this Ordinance or any other law for the time being in force, no question shall be raised as to the source of any sum invested in any economic zone declared under section 5 of বাংলাদেশের অর্থ নৈতিক অঞ্চল আইন,২০১০ (২০১০ সনের ৪২ নং আইন) or in any hi-tech park declared under section 22 of  বাংলাদেশ হাই-টেক পার্ক কর্তপক্ষ আইন, ২০১০ (২০১০ সনের ৮নং আইন)  for setting up industrial undertaking engaged in producing goods or services therein within the period from the first day of July, 2019 and the thirtieth day of June, 2024 (both days inclusive) by a company, if tax at the rate of ten per cent is paid on the sum so invested before filing of the return for the concerned income year.]

¹ Ins.new section 19DD by F.A. 2019

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