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: Financial institutions and corporations must now ensure their calculations for income tax provisions and deferred tax liabilities strictly follow the rules laid out in the ITA 2023 .

: While the original text is in Bangla, an authentic English version was published by the government to facilitate international business and compliance.

: The 2023 Act formally invalidates the previous Martial Law-era ordinance to align with current constitutional and economic standards.

: Revenue generated from farming and related activities.