Income Tax Act 2023

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(Ordinance No. XXXVI of 1984)
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( 6875)
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;
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(money) $ 61qJ $ ;
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3 6 " L @ 6 -" D
68 - ! ;
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G!, Ü @ $H G!;
(+&) “ˆ ˆ (permanent establishment)” 6: n
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n J HJb n ¡ " . ,
@ $ 61qJ $ -
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5 ‰! 68 « , H E 4T
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6 V 7 6 y w ¤7 F‡
;
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! H ‰! H ;
@
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(€) -" (— W ! $H C);
(.) - . ( "Y );
(V) - . ( Ú Û );
(4) -" ;
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6 J - . ( Ú Û ), 6 J
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D Y 6 ।
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( ) p C p D ! " U - - @ B "
61qJ ! " ; @
(F) p D 6T ।
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(N) Û ; - E š › QR
p QG ;
( ) 6 " (L @ 6 " (o @ H l N , 5 9
6 - " J ;

(F) 3• 5 H!F C ; 1 6T
6 - - 4T @ 4 - !
ß …U 4T 4 4 Y -
S @ 4X Y, H Jb - - .
B " ! 4T !1 . ;
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;
()) p, !" * , D Y 6 YZ , @
4 , D Y 6 YZ ß á
@ D Y 9 Y- 6T D Y C
¾ 1 ।
(o) H - ()) @ H l N @$b ¾ 1 t
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D Y 6T D Y * ˆ GJ , $ HJb
D Y v 6 - ? N V HJ $ „…
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('। p !" 68 ।@$ $ 6 - ‰ ! Y Z
QR - @ 6T T n J, HJb ‰ ! Y Z, p D , - - ,
4 5 !", !" !" 68 :
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p D @ - G Y- ? 6T n J H -" 6:
!" !" ! ।
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!R - - - - ¨ !R n J n J ¨ ‰

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D Y Y- 9 ;- HJ D Y 6n ¶Î D Y D
$ ।
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6 D Y 3 ~ 6n ¶U D Y
$ V • $ ।
6 " L
w $xX
(L। w $xX ^ ।(() @$ $ 6 w $xX
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w $xX ‹ ।
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!È V V , pŽ ।
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Y Z ¨ Y Z n ;- U 1 ! $ , w $xX Y- 9
7 w $xX 7 , 6 á H l N , D y $ ।
(&) H - (() @ 6 ¯ 6 X & (Ì$) 4 !È : ।

(o। U 1।(() H - (&) @ (L) @ Y, - -
Y Z B !R G É ^ ! È - - E U 1 š $ ।
(&) G !È - J $ N
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:- „ V , - - E U 1 š $ ।
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- - 68 š $ ।
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w $xX Y- 9 $ @ @ !È D
Ü: “: n !" ! ।
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7 æ ˆ Â E 6T T Â E Y Z Hz{ G 7
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:- 62
E
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, , " S $ ।
(&) @$ $ Y, ! D $ 6
G E , , " S $ :
G n 6T - ! 6 4 H ,
, " S $ ।

(L) @$ $ 8 a ! , , " S
$ , : :-
( ) HW ;
(N) 6 S- ;
( ) X - ; @
(F) 6T ।
()) @$ $ Y, ! D $ 6
9 5 . 4 6: 6T . 4 , S $ ।
(o) @$ h$ : À , a YZ 7 6 " M @ ?-
3 $ , : :-
( ) 7 ;
(N) X " ; @
( ) C , "ç4C, p $-, 6 $ $- 6: @$b
5 N 4 6: ? $ @$b ?।
(+। 6 J ।@$ $ 6T T h$ : À ,
H J D Y 8 - ! n n J ! " @$b
n J G n " ! - B !
@$b n J @$ $ 6 ! o'% ( " " ") o ( •.) Y C ,
@$ Ì$ - 2 6 , 6 J " ।
&'। -! , ? : X H । $ Y Z
G ! D ! N 5 $ - , ! -
( ) -! ? @ ! F G -!
? 4T " š 6 : - 5
! 7 j : X V; 6:
(N) @ ! F G 5 6 :
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V,

$ Y Z @$ $ 6T T éê , !3 ( ) H l N : X
H 6: , YZ- , !3 (N) H l N F G 5 6 : - 5
5 6 : - : X H o'% ( " " ") " y
$ ।
&(। C 6 ! " !"¾ ‰ E H 4 - ।(() $ Y Z
! " ! C ! " , @$b !"¾ ‰ E «
9 @ ! HJb ‰ E 64 HW 5 ‰ 1 G4
n É H ˆ n: 6: H ˆ n É H -" C 1 G4
- , $Y Z H -" !"¾ ‰ E T ¼ 4 7 j - -
6: 4 - HJ ! H @ ! ।
(&) H - (() @ @$ $ ! " W 6T $ 6
Hz{ ! éê ।
(L) H - (() @ 6 4 - Y Z ! J „
B ! $ ।
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! ।
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C 6 ! " !"ˆ ‰ E V, $ Y Z HJ ‰ E G ! " 9 ! "
!1 ।
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‰ E HU 
( ) $b H J . $b n ˆ S ;
(N) H -" a @$b D Y
68 « !1 . -E ë ! , 68- !
n ˆ S ।
&&। Y (retained earnings), (reserve), H*¿E (surplus),
$ X ! H ।@$ $ W 6T $ h$ : À
, ! G ‰ $ , (++) ((++) (, $ ) @ 6
- @ !" ¤ @• . Ç qJ ‰ D Y 6:

, H*¿ E, H -$ 6 H , ƒ G
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G " C M'% ( E " ") 6 ;- , $ $
G ‰ D $ - 6: ˆ 1 $ V H ('% (!" " ")
! $ ।
&L। ¤ X " H ।@$ $ W 6T
$ h$ : À , ! G ‰ $ , (++) ((++) (,
$ ) @ 6 - @ !" ¤ @• . Ç qJ ‰ D
F G 5 ¤ X " F G 5 ! X " 6 ;- 6:
! X " n ¤ X " F G $ , $ G ‰
D F G 5 ¤ X " H ('% (!" " ") ! $ ।
&)। "G ! - 2 - t ! !" , $ X !।(()
$ Y Z n J D H :- 3 @ "
" $ HW @$ $ - n É •
$ V, $ Y Z HJ HJb n É • $ ।
(&) $ Y Z :- 3 9 4X 6T T 6: " @
3 " Y, @$ $ - n J 6 ! "
!" B ! $ V, $ Y Z HJb !" B : ।
&o। "G । $ Y Z 6R- 3 n J ¨
4T !R 4T "G $ V $ Y Z
HJb $ ।
* 62
9
&/। - C 9 ।@$ $ Y, G
n J - C 61qJ $ -
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(derived) a , -
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Hz{ (arised), 6: H . Hz{ $ V
•;
( ) HJ W ! " C H .
Hz{ ;

($) HJ W ! " HJ n J Y š
š $ V •;
(µ) HJ W ! " HJ n J Y
š š $ V •;
(N) 6 n J Y Z, HW $
a , -
(6) HJ W ! " C H . Hz{ ,
6: H . Hz{ $ V •;
( ) HJ W ! " HJ n J Y š
š $ V •।
&M। ! " H . Hz{ • । a 7 ! "
H . Hz{ $ V • $ , : :-
( ) " ˆ " G . $ N qJ
, ! -
(6) ! " 6 4 ;
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D ! " " ;
(N) a HW $ XY Y , H . Hz{
, : :-
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( ) ! " Õ- Ö" (intangible)
‰ E, ! " Õ- ‰ E, 6 ,
6: 6T HW ;
($) ! " 6 ˆ ‰ E ¾ 1 ;
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- 2 - • ; ;
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n É ।@$ H ‘O ,
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C : À , ! " : ‰ E •
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6 , $ Y Z Ö" ‰ E‡ !
H 6 ! " 6 ˆ ˆ
@¤ ì - Ž QR :
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@ HJ ‰ ! " ‰!
: HJ ¾ 1 " 7 j ÞÀ ! "
6 ˆ ‰ ! 7 j ‰
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
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:- 62
- C
&+। - C । N - C
$ ।
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: :
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(.) : ‰! $ ;
(V) 6T T HW $ ।
L(। @ – ।(() @$ $ ’b h : , a 7
n J - C 61qJ $ , : :
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(N) HJ n J t - u 6 ? â 1 , !
(6) HJ t - u 6 ? â 1 H
" ;
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($) @$b @ – $œ :
" : , HJ t - u 6 ? â 1
“: $ @$ 4X $ ।
(&) n J 3 - 6 " ! n J F !È $ , HJ
3 - n J F 6 " ab vZ * b $ , : :-
= N + ( - F) @ € %, N 
= 3 - n J F $ HJ n J 6 ",
N = HJ 3 - n J F $ HJ n J D ? , B!,
-" 6T T G ,
= HJ 3 - n J F - C ,
F = HJ 3 - n J F D 6 " ! !È !
, B!, -" 6T T G 3 ,
€ = HJ 3 - n J F HJ n J " " ।

* 62
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a 7 61qJ $ , : :
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B -B ;
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p , .é, 9 X 6 " ; 1 . W n
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n , î- 9 I! ।
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H -$ 6 H ;
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68! 6 " n 6 "R 6 ";
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B ! T ¼ 4 7j;
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6 ? 6Æ B ! T ¼ 4 7j;
( ) “ À$ 4C” 6: D -. !E $ ‡
" B , a
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n ˆ $ G 7j;
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ž @ " ž : X।
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B
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¾ 1 . $ —N - $ , N 
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N = " 64 6 B ! " 7j।
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n P , < , n J 9 7 5
6T Ü ‰!, ž ! ।
L/। ž $ ।(() n J ‰ E - C ž 7j $ @$
62 - C 68 - ! y N . ! ! 6 "R : $ $ HJ
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4 : @ $ ? HJ n J n $ N y
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: :
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n J F $ ।
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a vZ 8 $ , : :
= (N+ +F)-€-., N 
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N = HJ ‰ E $ ? ž - , ‰ E G 7j, @$
Ì$ - 2 6 ,
= HJ G HJ ‰ E $ ? 6 S- ž 5 6:,
-$ 6 H ,

F = HJ G HJ ‰ E $ ? 6T 6Æ
B 6:7j, ‘N’ ‘ ’ H l N 6 Æ 6 J,
€ = @$b 6 S- 6Æ, ƒ G š
$ - C ž 7 j 61qJ $ V , HJ 6 S-
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š ‰ E
L'% ( Z" " ")

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š ‰ E
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n Ù 7 · H : ^
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L+। N . 68 - ! - U ।(() HW 4X @$b n
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. : 62
5 G $
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5 G $ ¨ U $ ।
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(L) 5 G 6 : HÕ , „- N , – - 5 n ,
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. G !, p--Ì HW ! , ‹, D 9 ¬Ý HW ! , 3 , ð 9 -ñ HW ! @
4 HW ! 61qJ $ ।
)(। "G 5 G ।(() )' @ - S éê , "G 5 G
Y Z @$ 4X $ ।
(&) ‰! ! )' @ 5 G 4 n Ù $
G ; $ a $ , : :
; - ; Ë 6: . 6 : -
(() (&) (L)
(। ; Ë 6: ! ‰ !
64 7j $ 6
-N @ - - 6: HJ G
QR ! ‘7 ’ ¨
• $ ;
N- @ - - 6: HJ G
QR ! “5 G $ ” ¨
• $ ।
&। ; Ë 6: ! ‰ !
64 7j $ 6 ,
6 7j $
6
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QR ! “5 G $ ” ¨
• $ ।
(L) G ! D 5 G 4 n Ù ‰!
XJ, ÄÍ Î $ - , È 4 Y ? 6:
HJ ‰ ! 6 7 j 6 $ HJ 6: a 5 G $ N
61qJ $ , : :
; - ; Ë 6: . 6 : -
(() (&) (L)
(। - , È 4 Y
! 6: ! ‰ !
64 7j $ 6
-N @ - - 6: HJ G
QR ! ‘7 ’ ¨
• $ ;
N- @ - - 6: HJ G
QR ! ‘5 G $ ’ ¨
• $ ।

(() (&) (L)
&। - , È 4 Y
! 6: ! ‰ !
64 7j $ 6 ,
6 7j $
6
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QR ! ‘5 G $ ’ ¨
• $ ।
()) @$ H ‘O ,
= ‰ ! ; Ë 6: , YZ- , ‰ !
- , È 4 Y ! ? 6:,
N= ‰ ! 64 7j, @
= D 3 6 6 . 68 - ! ‰ !
5 6 7j,
- x® $ ।
(o) H - (&) @ (L) @ - (&) 68 ; Ë 6: , YZ- ,
‰ ! - , È 4 Y ! ? 6: @ 6 7 j
: X · s $ 3 3 ‘5 G $ ’ N n • $ @ 68 - !
4 61qJ $ ।
)&। 5 G $ N Y Z 68 - ! 4 7 ।(()
@$ $ 6 , G n J 5 G $ N y
Y Z, HJ W ! D , 7 n n J n n , ¡ b @
5 G H ‘ O n 6: 4 68 - ! y $ @ a 4 7
4 • $ , : :
( ) 5 G H ‘ O n Ù – - P H "
, – - H’ N 4 ;
(N) 5 G H ‘ O n Ù – - P 4T " y ž ,
H’ 9 Y n @ . G ! n ;
( ) 5 G H ‘ O š · " y B! | 3 ;

(F) 5 G 4 n Ù < 9 Ç - ! Y Y 9 - -
@ . G ! 4T ! „ - , W QR
; ; 1 n ;
(€) – - P Y 6: – - P $
HW ! 3 • Y 6: ! „
E YX " y - - -;
(.) 5 Ì 6: 6T Y $ 5 G
Y -E n 6:;
(V) D 3 68 - ! - 68 a
N . 7 
(6) ! D QR 5 G n Ù ‰ ! 6 . ;
( ) QR 5 G 4 n Ù Ö" ‰ !
6X - C $ 4" ;
(4) $ Y Z ! 5 G 4 n Ù „ Š X $ V
ˆ 6Y- $ V $ Y Z HJ „ 5 ; 7j
@ , YZ- , $ „ ; - ; $ ?
6:, @$ Ì$ : X - - 6Æ;
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! " 3 ‰ 5 n , 7
5 ;
(±) p D 68 - ! $ V @$b â -
‰ G H ! " ! "Y !
5 n ;
(C) 5 G ‰ I f G . N 5
n @$b I f G . 5 n
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YX ! " . $ V।
(&) @$ 6 n ÞÀ 6 " 5 G $ @ ‰
ÞÀ 6 "$ 68 - ! y n • $ ।

)L। Y Y Y Z "G 4 ।(() !
$ - ,—
( ) ! - Y U V ;
(N) ! @$b U V E
! G U 1 H 9 d H
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( ) ! ! p 7 Y n:
$ V ;
(F) ! ! p 7 Y V
. $ y ,
$ , 6T h$ : À , HJb HW ! 5 G •
4 7 j /'% (G C " ") 68 - ! n • $ ।
(&) $ Y Z – - P - , , 6 " 5 G $
? $ $ Y Z @$ 4X $ ।
))। Y Z 4 68 - ! $ ।(() HW S
4X @$b Y Z 6 " M @ $ @$ 62 6
! 5 4 68 - ! $ ।
(&) oo @ @$b 4X $ @$ 62
‰ ।
- 62
n $
)o। n $ । ! a 7 n $
¨ U $ , : :
( ) G - ! D . .
• n 9 | 3 ;
(N) n " 4 ‹ @$b ‹ D
H !È ! !R ! - 2 - 6 4 ;

( ) n J 6 , - d n ÃW n
‰ ‰ Hz{ B
T ¼ 4 7j, 6 : b 1 y H H ;
(F) n ˆ ‰ , |! n ˆ ‰ , D
Hz{ n ˆ 3;
(€) 4 6: 6 T - ‰! 6T
n J C 4 ! 4! n , - 9
: ^ D ™ 6:;
(.) D 3 Y |¹ - $ !
(realized gain);
(V) « $ 9 n $ G š ।
)/। n $ "G YZ 7 ।(() )o @ - S éê
, "G Y Z, n $ Y Z @$ 4X $ ।
(&) ! n 4T $ V $ n n Ù
‰! ! G ; , $ HJ ; Ë - $
ab , : :
; - ; Ë 6: -
(() (&) (L)
(। ; Ë 6: ! ‰ !
64 7j $ 6
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! ‘7 ’ ¨
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! ‘n $ ’ ¨
• $ ।
&। ; Ë 6: ! ‰ !
64 7j $ 6 ,
6 7j $
6
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(L) ! n n Ù $ ‰! XJ, ÄÍ Î
$ - , È 4 Y 6: ? $ -
! HJ ‰ ! 6 7 j . $ 6 $ @$ Y Z 6Æ $
ab , : :
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(() (&) (L)
(। - , È 4 Y !
6: ! ‰ ! 64 7j
$ 6
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QR ! ‘7 ’ ¨
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QR ! ‘n $ ’
¨ • $ ।
&। - , È 4 Y !
6: ! ‰ ! 64 7j
$ 6 ,
6 7j $ 6
$ Y Z > , $ Y Z - @
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! ‘n $ ’ ¨
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$ Y Z < , $ Y Z - @
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! ‘n $ ’
Y Z )+ @ 6
n 68 - ! $ ।
()) H - (&) @ (L) @ - (&) 68 ; Ë 6: , YZ- ,
‰ ! - , È 4 Y ! ? 6: @ 6 7 j
: X · s $ 3 3 n $ N n • $ @ H
68 - ! 4 61qJ $ ।
(o) H - (&) @ (L) @ -
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? 6:,
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= D 3 6 6 . 68 - !
‰ ! 5 6 7j,
- x® $ ।

(/) ! ? ! D 68Ø Å 5 ?
C ¡ " G 6T n J C ¾ 1 : ,
$ @$b ¾ 1 C 8 ? 7j HJ G ! n $
¨ • $ ।
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B! | 3 ! N . 4 @ $ G 4 $ V "G
$ ƒ L ( ) W - 2 ! HJ B! | 3 " $
L ( ) W - ? ƒ G HJ B! | 3 6 " 6Æ !
n $ ¨ • $ :
" : , • $ V @$b B! | 3 ! ƒ
W " , $ HJ " QR G HJ 6Æ !
$ ! $ ।
(,) G @$ 62 6 ! ! w p
! 9 @ —
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B ? $ $ B 6:7j B
? G ! n $ ¨ •
$ ;
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$ ƒ L ( ) W - 2 ! w p !
6 " 6 " : $ HJ 6 "
w p ! HJ L ( ) W - ? ƒ G !
n $ ¨ • $ :
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W " $ " QR G $ 6Æ !
! $ ।
(+) ! G @$ 62 6 , À·
N . 4 @ ƒ G ! ! $ 4 , À·
N . ! B ? $ $ B 6:7j B ? G
! n $ ¨ • $ ।

((') (,' @ 6 C ! N Y Z W C ! N $ V
ƒ o ( •.) W - 2 - ! " d 7 -
F C n $ ¨ • $ ।
((() : ^ Y Z, !" n D À·
Û 4 · ¨ T 5 · H B! | 3 $ G Y
; pC ! $ , 6: $ G 5 š $ , Ì$ - 2
$ G : ^ n $ ¨ 61qJ
$ ।
((&) @$ H ‘O ,
( ) ; ‰!‡ n n Ù $ V, $ n
‰! ; - QR G ! D . $ V
• $ ;
(N) ! n n Ù $ ‰! ! "
? ˆ 1 $ , HJ ? ˆ 1
N$ ‰! ; N • $ @ ‰ !
; 7j H ; ! ? 6: . $ ।
)M। n | 3 । a - (&) @ H l N
n | 3 - (L) @ 3 68 $ ,
: :
; - n 3
(() (&) (L)
(। - n . : 3
&। 5 y , N 4 I 6T T N 4 H E 9
68 «
- 3
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. $ HJ n J 6T T n $ “: 9 t < n .
$ ।

)+। n $ Y Z 68 - ! y 4 7 ।@$
$ Y, G n J n $ Y Z
X t < @ ’ n 4T a n 7 4 61qJ $ ,
: :
( ) •. - , -†!, n H ‘ O 9 n n -E
• ; ! n @ 6 -†! n ;
(N) @$ $ 9 ! $ , (++' ((++' )) $ ) @
6 " , n H ‘ O " @$b
„×- !, Ü , ˆ , – - H’ N 4 9
3;
( ) n H ‘ O n Ù – - P 4T " y
ž , H’ 9 Y n ;
(F) @$ $ 6 . $ @$b
n , j n ¨ - ;
(€) - - 9 Y n ;
(.) n H ‘ O 5 9 " - - -;
(V) ÌXW 9 ô 6T T G n ;
(4) • , õ @ 3 9 p . 4;
(®) ; QR -" , ! , p HŽ 9 Ž . 4 5
n ;
(±) f 9 . n ;
(C) -ƒ ! "Y ! n ;
(‹) ; ! ë , C 9 ! n ;
(p) 9 î- ! n ;
(å) $Ž C , p 9 C ; 1 n ;
( ) $ , Y 9 6T T " ! S ; 1
n ;
( ) ™ 9 6 :" ; 1 n ;

(:) D 3 Y, I ! " |¹ ! - Y ;
(!) õ 4X - " 3- !
B ! n 4T .•! ;
( ) D Ö~ 5 wp p " !È
! " 3 ‰ 5 n ;
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( ) ¨ - 6 "S , j @ !" ¨ -
j 3 H ¥" $ , &''/ (&''/ &o $ ) @
&L) @ 6 ˆ ¨ - j 3 H ¥" !E
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6 ; @
(3) ¡ 9 @ 1 n H ‘ O 5 6T T n ।
o'। n $ Y Z 68 - ! y "G 4 7 ।(()
a n 7 D 3 68 - ! - 9 " 68 4 y $ ,
: :
( ) 6 . ;
(N) d 6 . ;
( ) r • 6 . ;
(F) 6X - C $ 4" ; @
(€) G 9 H’ n ।
(&) D 3 ‰! ! G ; @
$ ; Ë 6: ! 6 7j 6 Y - , $ ! D 4
! Y, 6 7j @ ; Ë 6 : : X - - 6Æ।
(L) o( 68 68 - ! À· n n $ Y Z 4
$ ।
()) o& 9 oL 68 68 - ! B! n n $ Y Z
4 $ ।

o(। À· n 68 - ! ।(() n 9 : ^ n 6T T Y Z À·
n 68 - ! y $ , !
) À· À· 6 " 6 ! Áž 1 @ n
N 6 ! " ;
(N) À· 6 6: 6 ! -E
Ü J ! Y š $ : ;
( ) À· À· 6 " G
$ : ।
(&) n 9 : ^ Y Z À· n 68 - ! y $ , !-
( ) À· À· 6 " International Accounting
Standards (IAS) 9 ! " 4X n 9 :
^ D 6 ! Áž 1 @ n
N 6 ! " ;
(N) À· 6 6: 6 ! -E
Ü J ! Y š ;
( ) À· À· 6 " G
$ : ।
o&। B! | 3 "G 4 ।(() n H ‘ O 5
7 H B! " , YZ- , | 3 6: "
$ n n 68 - ! $ ।
(&) ! !N , 5 6 : 6 " n 6T H ‘ O
n $ V 5 6 : 6 4 ‰ ! 6 " n 6T
: 9 ˆ 1 $ V N 6: ö ˆ 1 n , $ HJ 6:
‰ ! 6 " n 4 n $ V $ 6 " 8 B!
| 3 n 68 - ! $ ।
oL। B! 68 - ! Y Z "G - ।(() @$ $ 6T T
h$ : À , H - (&) @ Y, n 9 : ^ n
n J D &LL @ f ^ G B!
n 68 - ! Y Z p D U 9 - 68 68 - ! $ ।

(&) H - (() @ h$ : À , G " B !
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o)। 4 68 - ! " ।(() G @$ 62 6
@$b n ! 4 68 - ! ¡ "
‰ ! r $ HJ ‰! ! @ $ G
4 68 - ! y $ ।
(&) )+ @ 6 n 68 - ! Y Z QR n 4X
Ü J . $ @ a G ! 4X Ü J . Y Z
- 9 $ , : :
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(N) ! 5 n 4t 5 ; @
( ) ! 5 n QR ˆ J ।
oo। Y Z 4 68 - ! y 9 ।@$ 62 h$
: À , a Y Z n $ a 4 7
68 - ! y $ , : :
( ) n " Y Z 6 " M @
: : $;
(N) 3 - n J F D 3 - 6 " !
n J F !È !E B!, , -"
G ;
( ) ‰ D " Œ . -"
p HŽ ! ;
(F) L& @ n É f À$ 4C !
-. !E (' (!") Y C 6 J 6Æ:
" : , D , 4 C
f * , U 1 E ¯ -† p
B " ¾ 4T -. ! 6: ! Y Z @$
h$ 4X $ ;

(€) X ‡, $ ~ 3, 3, Ü" ! 3,
3 Ö" ‰ E n ! 5
- 5 6T 3 ! - C n - R Y Z :
! " C n | 3 ('% (!" " ") @
6 J n ;
(.) ! " « @$b ‰ D 5
p 6 3 6: $÷ -ø n , -$ 6 H
, @ Y Z : ! " C n | 3
('% (!" " ") @ 6 J n ;
(V) n 4 !" î- ‰ n Y Z :
! " n C 9 '.o% (£T !" - •.
" ") @ 6 J 6Æ:
" : , !
! 4 !" î- $ Y Z @$ - 4X
$ :
9 " : , @$ !3 6 6 J
6 Æ -: - ! H ˆ @ H 4X
Ü J - $ @$ !3 !E - 4X $ ;
(4) ™ n a 6 Æ 6 J 6Æ
(6) ™ n 4 n b n
:- (' (!") Y C )% (. " "); @
( ) ™ n 4 n b n
:- (' (!") Y C ! ƒ 6 Æ &% (Ì$
" ");
(®) ú È ‰ a 6 Æ 6 J 6Æ
(6) 3 - H‡ X " Y Z
(() n C 9 o ( •.) ‡ C 1
&% (Ì$ " ") ;

(&) n C 9 o ( •.) ‡ C
6 , (' (!") ‡ C 6
@$b Y Z (% (@ " ") ;
(L) n C 9 (' (!") ‡ C
6 @$b Y Z '.o% (£T !" - •.
" ") ;
( ) N Õ, 9 B « " Y Z
(() n C 9 o ( •.) ‡ C 1
(% (@ " ") ;
(&) n C 9 o ( •.) ‡ C
6 , (' (!") ‡ C 6
@$b Y Z '.o% (£T !" - •. " ")
;
(L) n C 9 (' (!") ‡ C
6 @$b Y Z '.&o% (£T !" - Ì$
•. " ") ;
($) 6T T " Y Z
(() n C 9 o ( •.) ‡ C 1
'.o% (£T !" - •. " ") ;
(&) n C 9 o ( •.) ‡ C
6 û (' (!") ‡ C 6
@$b Y Z '.&o% (£T !" - Ì$ •.
" ") ;
(L) n C 9 (' (!") ‡ C
6 @$b Y Z '.(% (£T !" - @
" ") ;
(±) f n 6T T . 7 n Y Z n
C 9 '.o% (£T !" - •. " ") @ 6 6Æ;
(C) -. . $ . @$b 6: !
n - 2 - " $ 6T - 2 - "
;

(‹) " ž $ .
n - 2 - " $ 6T - 2 - "
$ : HJ " 6:;
(p) •. - ! 6 Æ " n - 2 -
" $ 6T - 2 - " $ :
o ( •.) Y C 6 J " 6Æ;
(å) !3 (C), (‹) 9 (p) n 6T T n Y Z o'
( ") 4 C 6 J 6Æ n - 2 - "
$ 6T - 2 - " $ : HJ "
6:;
( ) &/) @ H - (L) @ !3 &o, &/, &,, &+, L/, LM, )&
9 )L 68 C ! N - ! N 2 @$b
n J " 6Æ, ! 6: " - HJ
n J C ! N - ! N n: ;
( ) 7 5 n ! n J n ;
(:) ! BÖR b ;
(!) n - ¥ ‰ @$b n ;
( ) International Financial Reporting Standard -
‰ ! Right of Use ! ! 5 6 .
9 B! 4 :
" : , @$ Y Z n H ‘ O n Ù
– - P 4T " y ž , H’ 9 Y n
68 - ! $ ;
( ) ‰! 6 R4 Y (impairment loss);
( ) p D 6 8 - ! !E 6:;
(3) U Y $
- N .।

n É ।— @$ H ‘O ,
(6) “ C n | 3 ” 6: E D .
n | 3 , p , 6X C
4 Ž $ 6 4 | 3 $ 61qJ $ ;
( ) “ . 7 n ” 6: n H ‘ O H ¸, 6:
6T B ! ! 5
n N . ! , f n $ 61qJ $ ।
o/। "G n ।(() @$ $ 6T T h$ : À
, oo @ !3 ( ) @ YZ n 6T T !3 6 6 8 - ! n
"G n • $ ।
(&) @$ 62 6 “ "G n ” “n $ ” @ "G
YZ 7 • n , -• 4
C @ D 3 6 68 - ! $ @ @$b H
! $ ।
G^ 62
7
oM। 7 ।7 ‰ ! - ¾ 1 $ Hz{ | 3 9
7 $ :
" : , International Accounting Standards (IAS)
International Financial Reporting Standards (IFRS) 68 T ¼ 4 7j U
68 ‰! 5 6 : ¾ 1 $, H $ Hz{
| 3 7 $ ।
o,। 7 ।(() @$ $ Y, n J
7 $ ‰ ! HÊ•J 4 ; ¾ 1 7j @ HJ
‰ ! 64 7 j : X।

(&) @$ H ‘O ,
( ) HÊ•J 4 ; ¾ 1 7j
‰ ! HÊ•J 4 ; ¾ 1 7j $
‘ ’ @ ‘N’ @ - 2 6 , N 
= ‰! ¾ 1 $ ? H . 6:; @
N = ¾ 1 N ‰ ! T ¼ 4 7j;
(N) “ ‰ ! 64 7j” 
(6) ‰ ! 64 7j $ a
N . 7 - R-
(() @$b N . HJ
‰ ! tr ¾ 1
‰ ;
(&) ‰ ! ; 7j; @
(L) L,, )&, )+, o' /) 68
68 - ! N . n HJ ‰!
H’ N ., ! : ;
( ) $ Y Z ¾ 1 HJ ‰!
a 64 V 
(() H , ! H$ 6 ;
(&) " , HE
‰ ; -;
(L) X y 6 X y
w ¤ ¾ 1 6 ;
()) ‰ 6 4T
7 ‰ !
- 2 -;
(o) 3 - n J F ²
6 J 4 Y Z
7 ‰ ! - 2 -,
$ Y Z ¾ 1 D HJ ‰ ! - 64 N
T ¼ 4 7j HJ ‰ ! 64 7j . $ ।

o+। - ।7 ‰ ! ¾ 1 $ Hz{ HJ ¾ 1 $
G F‡ $ V $ G 61qJ $ ।
/'। 4 68 - ! - U ।HW 4X , @$b
n Y Z HW S $ @ @$ $ 68 H
: : " $ , HJ n @$ 62 6 68 - ! y 4
. $ ।
/(। 7 6T T G ।(() ‰ ! T ¼ 4
7j ! D F G • ¡ 7j 6 Y (o% ( " ") @ 6 $
!"ƒ 6 J -" 8 - ! ; -, H -" $ ‰ ! T ¼
4 7j ।
(&) ‰ ! T ¼ 4 7j ! D F G 64 7j 6 Y
&o% (º ." " ") @ 6 $ H -" , p D U , HJ
‰! F G 64 7 j ; 4T ¾ ! ।
(L) ‰ $ , (++) ((++) (, $ ) @ 6 ^
‰ C 6 " ! 3 - ‰! ¾ 1 3 7 Hz{
$ |J : ! ‰! ¾ 1 - 7j ‰
$ÀX$‡ ।
?- 62
: ‰! $
/&। : ‰! $ ।(() n J a “ :
‰! $ ” N 6 ¨ qJ $ , : :
( ) D 68 - ! H ‡ 4 B!, | 3
» ;
(N) ˆ D Y ‰ D $BX5 p 6T
H ‡ 4 B!, | 3 » ;

( ) a HW $ ™ B! | 3 , : : -
(6) n : ^ Y - ,
-$ 6 H ;
( ) : • â-;
(F) X "।
(&) : ‰! ¾ 1 $ 6 4 7 “ : ‰! $
” ¨ qJ $ ।
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? $ $ G HJ 4- $ , @ - 2 F C, $
G 61qJ $ ।
/)। : ‰! $ Y Z 68 - ! y N .।“ :
‰! $ ” N Y Z, a N . 7 68 - ! $ , : :
( ) n : ^ D ! B! | 3 !
n 5 6:;
(N) “ : ‰! $ ” 64 H ‘ O · 5
6 : H " B!;
( ) QR 64 H ‘ O, !3 ( ) (N) H l N
n n , 5 6T n ।
/o। Y Z 4 68 - ! y 9 ।@$ 62 h$
: À , : ‰! $ a N . 7 68 - ! $ ,
: :
( ) ! " " y B! $ @$
$ 68 " $;
(N) 6n ? 4X @$b : ‰! $
" B! -" ;
( ) 7 n J 5 n ।

6R- 62
6T T HW $
//। 6T T HW $ । ! a 7 6T T HW
$ N 6 ¨ qJ 9 $ , : :
( ) X ‡, $ ~ 3, f 4T 3 @ Ö"
‰ E n 6 ! - 2 - 6 4 ;
(N) !E ! ;
( ) L' @ 6T N 6 ¨ qJ $ @$b
HW $ ।
/M। 6T T HW $ "G YZ।(() // @ - S éê
, "G Y Z, @$ 62 68 “6T T HW $ ” Y Z
@$ 62 4X $ ।
(&) $ Y Z G ! 6: 6T ! !
@$b 6 Æ ; pC (any sum found credited) !N , 5 9 HW
‰ ! 1 G4 n É ! 6: ! n É
H -" C 1 G4 - , $ Y Z HJ 6Æ HJ G
! “6T T HW $ ” N 61qJ $ ।
(L) $ Y Z ! G ‰ ! - · S
n @$b ! ! ‰!
, $ Y Z (F+€+.) 6 Y ( +N+ ) 6 $ , ( +N+ )- (F+€+.) @
- - 6: HJ G ! “6T T HW $ ” N 61qJ
$ , N 
= C ‰ ! — U,
N= 5 5 N .,
= 9 N n $ 6T T n ,
F= - C b ,
€= b 6n ? , @
.= F 9 € n 6T T S y ?।

()) $ Y Z ! 4X -†! : ‰! n 6T
‰! n J C $ ; @ H -" Ô
J P : , ! D " 7j T ¼ 4 7j 6 Y -,
$ Y Z " 7j 9 T ¼ 4 7 j - 2 : X, !
• $ “6T T HW $ ” ¨ U $ ।
(o) } J ! 6: } J "
" G ! 3, -" , Y B -7j, -$
6 H , @$b 6: ? $ QR G !
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(&&। õ 9 3 9 p @ 4Ž ! C $ S ।Customs
Act, 1969 (Act No. IV of 1969) @ 6 68 - ! õ @ 3 p
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(Act No. XVI of 1908) @ section 17 @ sub-section (1) @ clauses (b), (c)
(d) H - (() @ !3 (N), ( ) (F) @ 6 ! !¾ 4 « 4T ! r ?
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"Y ^ ;
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S ^ ।

(L+। Ü . $ S ।(() Inland Shipping Ordinance,
1976 (Ordinance No. LXXII of 1976) @ 6 ! r ? n J HJ Ordinance
@ section 9 @ 6 Ü ‡ 3 C ! section 12
@ 6 ‡ 3 C , ! ‡ 3 C ?
‡ 3 C ! a H l N " 6 S-
4- . J , : :
; -
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(() (&) (L)
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Y- E Z (&o
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4 p ‰ 4 Y Z
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$ Y Z H - (() @ 6 " n ‡ 3 C !
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S $ ।
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n: , $ Y Z ƒ W HJ n J D " n 6 S- - +N
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= ƒ W W ¬ 6 " 6 S- - ,
@
N = " W H - (() 68 " n 6 S-
- ।
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Water)” Inland Shipping Ordinance, 1976 (Ordinance No. LXXII of
1976) @ f : ; - “Inland Ship” @ “Inland Water” x® $ ।

. : 62
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- ® (agreement) Û ¾ (arrangement)
-$ 6 H , 61qJ $ ;
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$ Y Z 6: " 4T ! r ? n J n " ,
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Income Tax Act 2023

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Income Tax Act 2023