06/08/2026
https://youtu.be/29pE_Us8nSQ?si=_7SIl8aiKo0PMpI3
What is the correct value of a Gift, Hiba, or Inherited Asset for income tax purposes? Is it Zero Cost, Historical Cost, or Fair Market Value (FMV)?
In this video, I explain the legal provisions of Section 58 of the Income Tax Act, 2023, as amended by the Finance Act, 2026, with practical illustrations and real-life examples.
The discussion covers:
• Cost of Acquisition
• Gift, Hiba & Inherited Assets
• Fair Market Value (FMV)
• Capital Gain implications
• Practical tax return guidance for taxpayers and professionals
This lecture will be useful for BBA & MBA students, CA/CMA/CS professional students, tax practitioners, accountants, and anyone interested in Bangladesh’s income tax law.
I hope you find the session informative. Your comments, feedback, and shares are always appreciated.
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