S.M. Mahbubullah

The Gift Tax Act 1990 is possibly one of the most obscure laws of Bangladesh. The Act has its origins in the Gift Tax Act 1963, which Bangladesh incorporated within its corpus juris upon gaining independence in 1971, albeit with some modifications.

The much-anticipated amendment of the Evidence Act, 1872 was put into effect on 20 November 2022. The amendment brought digital and electronic records into the fold.