The Bangladesh National Board of Revenue (NBR) has issued an Income Tax Notification on amendments to the Seventh Schedule of the Income Tax Act 2023 regarding the taxation of capital gains (income). This includes that capital gains are taxed at the following rates: 15% tax rate on gains derived by companies, funds, and trusts; 15% tax rate on gains derived by persons other than companies, funds, and trusts from securities listed on the stock exchange; In respect of gains other than those derived from securities listed on the stock exchange by persons other than companies, funds, and trusts: if the...