Finance Act 2020

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Excises and Salt Act, 1944 (Act No. I of 1944)
। Act No. I of 1944 section 2 ।—Excises and Salt Act,

1944 (Act No. I of 1944), ! Act " # , section 2 —
( ) clause (a) '( ) clause (aa) * + , :—
“(aa) “associate” means such a relation between two or

more persons as would make one act or reasonably
expected to act in accordance with the intention of
the other or make both acts or reasonably expected to
act in accordance with the intention of a third person,
and it also includes the following persons, namely—
(a) a partner of a partnership;
(b) a shareholder of a company;
(c) a Trust and a beneficiary of such Trust; or
(d) a joint venture for property development and

the landowner as a partner of that joint
venture, builder, or other related person, but
does not include the persons with
employment relations;”;
(#) clause (l) '( ) clause (ll) * + , :—
“(ll) “government entity” means—
(a) a government or any of its ministries, divisions, or

attached departments;
(b) a semi-government entity or an autonomous body;
(c) a state-owned enterprise; or
(d) a local authority, council, or a similar

organization;”।
evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2020 6211
-। Act No. I of 1944 section 3AA . ।— ! Act

section 3AA '( section 3AA . + , :—
“3AA. Determination of duty.—(1) The Commissioner

of Excise may, after giving a person an opportunity of being
heard, determine the amount of duty of excise payable by such
person, if the Commissioner reasonably believes that the
person has made false or untrue statement in respect of payable
duty of excises or if such person fails to pay the payable duty
within the prescribed time.
(2) In the cases specified in sub-section (1), the

Commissioner of Excise shall, within 45 (forty five) working
days from the date of hearing, serve a notice of the
determination of duty upon such person, which shall, along
with other necessary particulars, contain the following matters,
namely—
(a) the reason for such determination, the amount of

duty payable as a result of such determination and
a description of the basis on or before such amount
of duty is determined;
(b) the date by which such duty shall be payable, but

such date shall be at least 15 (fifteen) working days
after the date on which the notice is served; and
(c) the time and place of filing appeal against such

determination of duty.
(3) The Commissioner of Excise shall not make a

determination of duty for a duty period at the expiry of 5 (five)
years after such tax period, unless a person wilfully neglects or
commits a fraud in order to evade payment of duty, conceals or
distorts any information, and any other offences under Value
Added Tax and Supplementary Duty Act, 2012 (Act No. 47 of
2012).
(4) If a person fails to pay a payable duty on or before the

due date of payment, he shall be liable to pay an interest at a
simple rate of 2% (two percent) per month on the amount of
payable duty, from the next day, after the date such payment
becomes due until the date the payment is made.
(5) Nothing in this section shall prevent a Commissioner of

Excise from imposing a fine mentioned in section 9.”।
/। Act No. I of 1944 section 9 ।— ! Act section 9

clause (g) 0 " # “five thousand or ten times” 12 “five lac
or two times” 12 . + ।
3। Act No. I of 1944 section 11 . ।— ! Act section

11 '( section 11 . + , :—
“11. Recovery of Government Dues.—(1) When under

this Act or any rules made thereunder, a duty is payable to the
Government by any person or a penalty is adjudicated against
any person or a notice or demand is served upon any person
calling for the payment of any amount unpaid which may be
payable by way of duty, penalty or under any bond or other
instrument executed under the rules and such duty, penalty or
other sum is not paid within the time it was required to be paid,
an Excise Officer, not below the rank of Assistant
Commissioner, may at any time—
(a) deduct or require any other Excise, Customs or Value

Added Tax (VAT) Officer to deduct the amount so
payable from any money owing to such person or due
which may be in the hands or at the disposal or under
the control of such Officer or of the Government;
(b) require, by a notice in writing, any person owing any

money to the person from whom such duty or penalty
or any other sum is recoverable or due, to pay to such
officer the amount specified in the notice, or the
whole of such money if it is less than the amount so
recoverable or due, within 7 (seven) days of the
receipt of the notice or within such longer time as
may be allowed by such officer;
(c) recover such amount by attachment and sale of
excisable goods or any plant, machinery and
equipment used for the manufacture of such goods or
any other goods in the factory or bonded warehouse
or in any premises where any excisable services are
provided or rendered;
(d) stop removal of any goods belonging to such person
or his associates from Customs control in the sea
port, airport, land port, any other Customs-station or
from such factory, bonded warehouse or premises till
such amount is paid or recovered in full;
(e) require any officer of Customs to recover such

amount by detaining and selling any goods belonging
to such person which are under the control of the
Customs authorities;
(f) require, by a notice in writing, any Government
Entity to stop any excisable services till such amount
is paid or recovered in full;
(g) require, by a notice in writing, any Scheduled Bank
having deposit of money of the person from whom
such duty or regulatory duty or penalty or any other
sum is recoverable to pay to such officer the amount
specified in the notice or to freeze the account or
make the account inoperative on respect of the
notice.
(2) If the amount is not recovered from such person in the

manner provided in sub-section (1), the Excise Officer may
prepare a certificate signed by him specifying the amount due
from the person liable to pay the same and send it to the Deputy
Collector (DC) in which such person resides or owns any
property or conducts his business and the said Collector shall,
on receiving such certificate, proceed to recover the amount
specified in the certificate as a public demand or as if it were
an arrear of land revenue.
(3) The Government may appoint one or more officers to

exercise the powers of a Certificate-officer under the Public
Demands Recovery Act, 1913 (Bengal Act III of 1913) for the
purpose of recovering the amount specified in a certificate
prepared under sub-section (2), and when more than one
Certificate-officers are so appointed the Government may also
specify their territorial or other jurisdiction.”।
4। Act No. I of 1944 section 13 ।— ! Act section

13 clause (g) 0 " # “Superintendent” 1 “Revenue Officer”
12 . + ।
5। Act No. I of 1944 FIRST SCHEDULE ।— ! Act

FIRST SCHEDULE PART-II “SERVICES” 6 07
6 (1) Service Code E032.00 6 (3) 0 " # “Taka
30,000.00 (thirty thousand)” 12 , 8 9, 6 : “Taka
40,000.00 (forty thousand)” 12 , 8 9, 6 : . + ।
: % -.
Customs Act, 1969 (Act No. IV of 1969) -# "#
;। Act No. IV of 1969 section 3 ।—Customs Act, 1969
(Act No. IV of 1969), ! Act "# , section 3 clause (d)
'( ) clause (dd) * + , :—
“(dd) a Commissioner of Customs (Single Window);”।
<। Act No. IV of 1969 এর section 18 ।— ! Act section
18 sub-section (1) proviso '( proviso . + , :—
“Provided that no customs duty and regulatory duty under this Act
or any other tax leviable under any other law for the time being in force
shall, subject to such conditions, limitations or restrictions as the Board
may, from time to time, by notification in the official Gazette, impose, be
levied or collected in respect thereof, if the value of the goods for
assessment purpose in any one consignment does not exceed two thousand
taka.”।
=>। Act No. IV of 1969 section 79 ।— ! Act section
79 sub-section (1A) '( ) sub-section (1B) * + , :—
"(1B) A bill of entry under sub-section (1) shall be delivered within
five working days since the arrival of goods:
Provided that the Board may, by notification in the official Gazette,
extend such time upon stipulating such conditions or limitations as it deems
fit and proper."।
==। Act No. IV of 1969 section 156 ।— ! Act
section 156 sub-section (1) Table Offences 6 14 ? 6
Offence Penalties 6 @ '( @ .
+ , :—
“Such person shall be liable to a penalty at least twice but not
exceeding four times the amount of the tax evaded in respect of which such
offence is committed and such goods shall be liable to confiscation; and
upon conviction by a Magistrate such person shall further be liable to
rigorous imprisonment for a term not exceeding five years or to a fine not
exceeding Taka fifty thousand or to both.”।
= । Act No. IV of 1969 section 196 ।— ! Act

section 196 '( section 196 . + , :—
“196. Appellate Tribunal—(1) The Government shall constitute an

Appellate Tribunal to be called the Customs, Excise and VAT Appellate
Tribunal which shall consist of as many members as it thinks fit to exercise
the powers and discharge the functions conferred on the Appellate Tribunal
by this Act.
(2) A person shall not be appointed as a member of the Customs,

Excise and VAT Appellate Tribunal unless—
(a) he was or is a member of the Board or holds the current

charge of a member of the Board; or
(b) he is a commissioner of Customs, Excise & VAT having

experience of at least one year; or
(c) he is, was or has been a District Judge.
(3) The Government shall appoint one of the members of the

Appellate Tribunal to be the President thereof, who is a member of the
Board or holds the current charge of a member of the Board.”
=-। Act No. IV of 1969 এর section 196C এর সংেশাধন।— ! Act

section 196C sub-section (2) A (3) '( sub-section (2) A (3)
. + , :—
“(2) Subject to the provisions of sub-sections (3) and (4), a Bench

shall consist of any two members.
(3) Every appeal against a decision or order relating, among other

things, to the determination of any question having a relation to the rate of
duty of customs or to the value of goods for purposes of assessment shall
be heard by a special Bench constituted by the President for hearing such
appeals and such Bench shall consist of not less than two members.”।
=/। Act No. IV of 1969 section 197D * ।— ! Act

section 197C '( ) section 197D * + , :—
“197D. Establishment of Bangladesh Single Window—(1) The

Government may, by notification in the official Gazette, establish
Bangladesh Single Window (BSW) which shall serve as the single
electronic entry point and a platform for person involved in import, export,
warehousing, transit or transhipment of goods.
(2) There may be a Commissionerate to be called the Bangladesh

Single Window Commissionerate which shall be responsible for the
operation of the Bangladesh Single Window.
(3) The Bangladesh Single Window Commissionerate shall consist

of the Commissioner of Customs (Single Window) and other designated
representative from the certificate, license and permit issuing agencies or
bodies, as the case may be.
(4) The functions of the Bangladesh Single Window

Commissionerate shall be determined by the Board by notification in the
official Gazette.
(5) Any person intending to engage in import, export, warehousing,

transit or transhipment of goods, shall submit data and documents
electronically to the Bangladesh Single Window in such form and manner
as may be prescribed by the Board.
(6) The Board may, by notification in the official Gazette, constitute

a Standing Committee with the following members, namely:—
(a) Chairman, the National Board of Revenue, who shall also

be its Chairperson;
(b) a Member (Customs), the National Board of Revenue,

who shall also be its Member Secretary; and
(c) one representative from each of the certificate, license and
permit issuing agencies or bodies, as the case may be.
(7) The Standing Committee formed under sub-section (6) shall

supervise and coordinate the activities of the Bangladesh Single Window
Commissionerate and give necessary advice to it.
(8) The Board may, by rules, prescribe the procedure, fees and other
charges for the use of Bangladesh Single Window.”।
=3। Act No. IV of 1969 FIRST SCHEDULE . ।— !

Act FIRST SCHEDULE B -= " # ÒFIRST
SCHEDULEÓ (D E FG ) . + ।
[ The Customs Act, 1969 (Act no. IV of 1969), ! Act

"# , FIRST SCHEDULE ' # 2 IJ! + :]
(=) // DL 6 (1) " # Heading 28.33 A J! 6 (2) 0

H.S. Code “2833.19.00” 6 (5) "# @ “10%”
@ “15%” . + ।
( ) 114 DL 6 (1) " # Heading 32.05 A J! 6 (2)

0 H.S. Code “3205.00.00” 6 (5) "# @ “15%”
@ “5%” . + ।
(-) 131 DL 6 (1)

" # Heading 38.24 A J! 6 (2)
0 H.S. Code “3824.99.50” + 6 (3), (4), (5) A (6) 0
"# @ M+ ' H.S. Code “3824.99.60” + 6 (3),
(4), (5) A (6) 0 "# @ M+ * + , :
“3824.99.60 --- Calcium Chloride based container kg 10% Free” ।

desiccant
(/) 274 DL 6 (1) " # Heading 84.03 6 (3)

" # “Central heading boilers other than those of heading 84.02.” 12 ,
8 2 A NO2 “Central heating boilers other than those of
heading 84.02.” 12 , 8 2 A NO2 . + ।
NP Q
Income-tax Ordinance, 1984 (Ordinance No. XXXVI of 1984)
=4। Ordinance No. XXXVI of 1984 section 2 ।— Income-

tax Ordinance, 1984 (Ordinance No. XXXVI of 1984), ! Ordinance
" # , section 2 —
( ) clause (30) —
( ) R " # “in relation to capital asset” 12 “or
a business or undertaking” 12 * + ;
( ) sub-clause (a) 0 " # “the price which such asset”
12 “or such business or undertaking” 12
* + ;
(#) clause (35) R " # ““income year” means” 12 A
U NO2 ““income year” means financial year
immediately preceding the assessment year and includes”
12 A U NO2 . + ।
=5। Ordinance No. XXXVI of 1984 section 16G ) section
16H * ।— ! Ordinance section 16G '( ) section 16H
* + , :—
“16H. Charge of tax on the difference of investment,
import and export.—Where, in any income year, the assessee has,
in the statements submitted by him,
(a) claimed to have carried on any import or export, and the
amount paid or received for such import or export respectively,
as shown in the statement, is found to be different from the
actual transaction value, or
(b) claimed to have made any investment and the actual of
investment is found to be lower than the amount of investment
disclosed in the statement,
tax, without prejudice to any other provisions of this
Ordinance, shall be payable at the rate of fifty percent (50%)
on the amount of the difference as mentioned in clause (a) or
on the difference between the disclosed and the actual amount
of investment as mentioned in clause (b), as the case may be.”
=;। Ordinance No. XXXVI of 1984 ) sections 19AAAA

19AAAAA * ।— ! Ordinance VW section 19AAA '(
) sections 19AAAA 19AAAAA * + , :—
“19AAAA. Special Tax Treatment in respect of investment

in Securities.—(1) Notwithstanding anything contained in this
Ordinance or any other law for the time being in force, no question as
to the source of any sum invested in securities by an individual assessee
during the period between the first day of July, 2020 and the thirtieth
day of June, 2021 (both days inclusive) shall be raised by any authority
if the assessee pays tax at the rate of ten percent (10%) on such
investment within thirty days from the date of such investment.
(2) In respect of such investment, a declaration in the prescribed

form and manner shall be made and submitted to the respective Deputy
Commissioner of Taxes.
(3) Where any such sum invested is withdrawn from the capital
market within one years from the day of such investment, such sum
shall be deemed to be income of the assessee for that income year
classifiable under the head “Income from other sources.”
(4) The provisions of this section shall not apply to cases where
any proceeding under any provision of this Ordinance or any other law
has been drawn on or before the day of making such investment.
Explanation.—For the purpose of this section ‘securities’

mean stocks, shares, mutual fund units, bonds, debentures and other
securities of the companies listed in and approved by the Bangladesh
Securities and Exchange Commission and all other government
securities and bonds tradable in the capital market.
19AAAAA. Special Tax Treatment in respect of undisclosed

property, cash, etc.—(1) Notwithstanding anything contained in this
Ordinance or any other law for the time being in force, no question as to the
source of any undisclosed movable property and immovable property shall be
raised by any authority if an individual assessee pays, before the submission
of return or revised return of income during the period between the first day
of July, 2020 and the thirtieth day of June, 2021 (both days inclusive), tax at
the rate specified in the following tables:
Table- 1
Serial
Description of the Property Rate of tax
No.
(1) (2) (3)
1. Land situated in the area of Gulshan Model taka twenty thousand
Town, Banani, Baridhara, Motijheel per square meter
Commercial Area and Dilkusha
Commercial Area of Dhaka
2. Land situated in the area of Dhanmandi taka fifteen thousand
Residential Area, Defence Officers and five hundred per
Housing Society (DOHS), Mahakhali, square meter
Lalmatia Housing Society, Uttara Model
Town, Bashundhara Residential Area,
Dhaka Cantonment, Sidheshwary,
Kawran Bazar, Bijaynagar, Wari,
Segunbagicha, Nikunja of Dhaka, and
Panchlaish, Khulshi, Agrabad and
Nasirabad Area of Chittagong
3. Land situated in the area of any City taka five thousand per
Corporation other than areas mentioned in square meter
serial nos. 1 and 2
4. Land situated in the area of a Paurasabha taka one thousand and
or any district headquarters five hundred per
square meter
5. Land situated in the area other than the taka five hundred per
areas mentioned in serial nos.1, 2, 3 and 4 square meter
Table- 2
Serial Description of the Property Rate of tax

No.
(1) (2) (3)
1. Building or apartment, the plinth area of which taka four
does not exceed two hundred square meter, thousand per
situated in the area of Gulshan Model Town, square meter
Banani, Baridhara, Motijheel Commercial Area
and Dilkusha Commercial Area of Dhaka
2. Building or apartment, the plinth area of which taka six
exceeds two hundred square meter, situated in the thousand per
area of Gulshan Model Town, Banani, Baridhara, square meter
Motijheel Commercial Area and Dilkusha
Commercial Area of Dhaka
3. Building or apartment, the plinth area of which taka three
does not exceed two hundred square meter, thousand per
situated in the area of Dhanmandi Residential square meter
Area, Defence Officers Housing Society
(DOHS), Mahakhali, Lalmatia Housing Society,
Uttara Model Town, Bashundhara Residential
Area, Dhaka Cantonment, Sidheshwary, Kawran
Bazar, Banasree, Bijaynagar, Wari,
Segunbagicha, Nikunja of Dhaka, and Panchlaish,
Khulshi, Agrabad and Nasirabad Area of
Chittagong
exceeds two hundred square meter, situated in the thousand five
area of Dhanmandi Residential Area, Defence hundred per
Officers Housing Society (DOHS), Mahakhali, square meter
Lalmatia Housing Society, Uttara Model Town,
Bashundhara Residential Area, Dhaka
Cantonment, Sidheshwary, Kawran Bazar,
Banasree, Bijaynagar, Wari, Segunbagicha,
Nikunja of Dhaka, and Panchlaish, Khulshi,
Agrabad and Nasirabad Area of Chittagong
5. Building or apartment, the plinth area of which taka seven
does not exceed one hundred and twenty square hundred per
meter, situated in the area of any City Corporation square meter
other than areas mentioned in serial nos. 1, 2, 3
and 4
Serial Description of the Property Rate of tax

No.
(1) (2) (3)
6. Building or apartment, the plinth area of which taka eight
exceeds one hundred and twenty square meter but hundred and
does not exceed two hundred square meter, fifty per
situated in the area of any City Corporation other square meter
than areas mentioned in serial nos. 1, 2, 3 and 4
7. Building or apartment, the plinth area of which taka one
exceeds two hundred square meter, situated in the thousand and
area of any City Corporation other than areas three hundred
mentioned in serial nos. 1, 2, 3 and 4 per square
meter
meter, situated in the area of a Paurasabha of any square meter
district headquarters
9. Building or apartment, the plinth area of which taka four
exceeds one hundred and twenty square meter but hundred and
does not exceed two hundred square meter, fifty per
situated in the area of a Paurasabha of any district square meter
headquarters
10. Building or apartment, the plinth area of which taka six
exceeds two hundred square meter, situated in the hundred per
area of a Paurasabha of any district headquarters square meter
11. Building or apartment, the plinth area of which taka two

meter, situated in the area other than the areas square meter
mentioned in serial nos. 1, 2, 3, 4, 5, 6, 7, 8, 9 and
10
exceeds one hundred and twenty square meter but hundred per
does not exceed two hundred square meter, square meter
situated in the area other than the areas mentioned
in serial nos.1, 2, 3, 4, 5, 6, 7, 8, 9 and 10
13. Building or apartment, the plinth area of which taka five
exceeds two hundred square meter, situated in the hundred per
area other than the areas mentioned in serial square meter
nos.1, 2, 3, 4, 5, 6, 7, 8, 9 and 10
Table- 3
Serial No. Description of the Property Rate of tax

(1) (2) (3)
1. Cash, bank deposits, financial schemes and ten percent
instruments, all kinds of deposits or saving of the total
deposits, savings instruments or certificates amount
(2) The provisions of this section shall not apply to cases where any
proceeding under any provision of this Ordinance or any other law has been
drawn on or before the day of submission of return or revised return.”।
=<। Ordinance No. XXXVI of 1984 section 19BBBBB
। ! Ordinance section 19BBBBB —
( ) marginal note " # “residential” 19 VW + ;
(#) sub-section (1) " # “residential building” 12
“building” 19 . + ;
(X) sub-section (4) " # “residential building” 12
“building” 19 . + ।
২০। Ordinance No. XXXVI of 1984 section 28 ।— !
Ordinance section 28 sub-section (1) clause (h) I . “.”
([ \ ) “;” ( 6 ) . + : '( ) clause (i)
] + , :—
“(i) the shortfall of capital referred to in sub-section (12) of section
82BB.”।
=। Ordinance No. XXXVI of 1984 section 30 ।— !
Ordinance section 30 clause—
( ) (h) ^ Serial Nos. (i) A (ii) 6 "#
“net profit” 12 “net profit from business or
profession, excluding any profit or income of subsidiary or
associate or joint venture,” 12 A NO2 . + ;
(#) (k) 0 " # “one point two five percent (1.25%)” 12 ,
8 2 , NO A : 2 “zero point five zero percent
(0.50%)” 12 , 8 2 , NO A : 2 . + ;
(X) (o) '( ) clause (p) ] + , :—

“(p) any promotional expense exceeding zero point
five zero percent (0.50%) of the disclosed business turnover.
Explanation: For the purpose of this clause,
promotional expense means any expense incurred by way of
giving any benefit in kind or cash or in any other form to any
person for the promotion of business or profession.”।
। Ordinance No. XXXVI of 1984 section 31 ) section

31A * ।— ! Ordinance section 31 '( ) section 31A
* + , :—
“31A. Capital gains from the transfer of business or

undertaking.— Tax shall be payable by an assessee on “capital gains from
the transfer of business or undertaking” in respect of any profits and gains
arising from the transfer of business or undertaking in its entirety with all
of its assets and liabilities and such profits and gains shall be deemed to be
the income of the assessee in respect of the income year during which the
transfer takes place.”।
-। Ordinance No. XXXVI of 1984 section 32 ) section

32A * ।— ! Ordinance section 32 '( ) section 32A
* + , :—
“32A. Computation of capital gains from the transfer of

business or undertaking.—The Capital gains from the transfer of business
or undertaking shall be computed after making the following deductions
from the full value of the consideration received or accruing from the
transfer of the business or undertaking in its entirety or the fair market value
thereof, whichever is higher, namely:—
(a) any expenditure incurred solely in connection with the
transfer of the business or undertaking in its entirety; and
(b) the book value of the assets minus the liabilities taken up as
on the date of transfer as a result of the transfer of the
business or undertaking in its entirety.”।
/। Ordinance No. XXXVI of 1984 section 33 ।— !

Ordinance section 33 clause (d) '( clause (d) .
+ , :—
“(d) any income to which sub-sections (1)-(5), (8)-(13), (21), (24),
(27), (29), (31) or (32) of section 19 and sub-section (3) of
section 19AAAA apply.”।
3। Ordinance No. XXXVI of 1984 section 42 ।— !
Ordinance section 42 sub-section (3) '( ) sub-sections
(3A) A (3B) * + , :—
“(3A) Where the assessee is an Association of Persons, the loss
sustained by it under any head of income shall be set off under section 37
only against the income of the Association of Persons under any other head
and not against the income of any of the members of the Association of
Persons.
(3B) Where the assessee is a member of the Association of Persons,
he shall not be entitled to have any loss sustained by the Association of
Persons carried forward and set off against his own income.”।
4। Ordinance No. XXXVI of 1984 section 46BB ।—
H Ordinance section 46BB sub-section (2) clause (a)
sub-clause (xxvi) '( ) sub-clauses (xxvii), (xxviii), (xxix), (xxx),
(xxxi), (xxxii) (xxxiii) + _ "# @2 ] + ,
:—
“(xxvii) Electrical transformer;
(xxviii) Artificial fiber or manmade fiber manufacturing;
(xxix) Automobile parts and components manufacturing;
(xxx) Automation and Robotics design, manufacturing
including parts and components thereof;
(xxxi) Artificial Intelligence based system design and/or
manufacturing;
(xxxii) Nanotechnology based products manufacturing;
(xxxiii) Aircraft heavy maintenance services including parts
manufacturing;”।
5। Ordinance No. XXXVI of 1984 section 51 . ।— !

Ordinance section 51 '( section 51 . + , :—
“51. Deduction at source from discount, interest or profit

on securities.—Any person responsible for issuing a security of the
Government, or security approved by the Government or
Bangladesh Securities and Exchange Commission, income of which
is classifiable under the head “interest on securities”, shall collect
income-tax at the rate of five percent (5%) on discount, intererst or
profit on securities at the time of making payment or credit,
whichever is earlier.”।
;। Ordinance No. XXXVI of 1984 section 52 ।— !

Ordinance section 52 —
( ) sub-section (1) proviso paragraph (d) I . “.”

([ \ ) “:” ( ) . + : '(
) proviso ] + , :—
“Provided that in case of the goods supplied by any

distributor or any other person under a contract as referred
in sub-section (3) of section 53E, the term “B” as mentioned
in paragraph (d) shall be computed as follows:
B={the selling price of the company to the distributor

or the other person as referred in section 53E (3)} x 7% x
5%.”;
(#) sub-section (2) clause (d) 0 " # “adjustment of

payment” 12 “or an order or instruction of making
payment” 12 ] + ।
<। Ordinance No. XXXVI of 1984 section 52A ।—

! Ordinance section 52A sub-section (2) clause (d) 0 "#
“adjustment of payment” 12 “or an order or instruction of making
->। Ordinance No. XXXVI of 1984 section 52AA ।—

! Ordinance section 52AA —
( ) sub-section (1) Table SL Nos. 13 A 13A + _

` ,a A NP 6 "# @2 '(
SL Nos. 13 A 13A + _ "# @2 .
+ , :—
“ 13. (i) Transport service, carrying 3% 4%

service, vehicle rental service;
(ii) Any other service under any

sharing economy platform
including ride sharing service,
coworking space providing
service and accommodation
providing service.;
13A. Wheeling charge for electricity 2% 3% ”;

transmission
(#) sub-section (2) clause (d) 0 "# “adjustment of

payment” 12 “or an order or instruction of making
-=। Ordinance No. XXXVI of 1984 section 52C ।—

! Ordinance section 52C —
( ) clause (a) 0 " # “two” 19 “six” 19 .

+ ;
(#) clause (b) 0 " # “one” 19 “three” 19 .

+ ।
- । Ordinance No. XXXVI of 1984 section 52Q . ।— !

Ordinance section 52Q '( section 52Q . + , :—
“52Q. Deduction of Tax from any income remitted from
abroad in connection with any service, revenue sharing, etc.—
Any person, responsible for paying or crediting to the account of a
person any sum remitted from abroad by way of a fee, service
charges, commission or remuneration, called by whatever name, or
by way of revenue sharing of any name and nature, for—
(a) providing any service rendered in Bangladesh; or
(b) rendering any service or performing any task by a resident
person in favour of a foreign person; or
(c) allowing the use of any online platform for advertisement or
any other purposes,
shall deduct tax at the rate of ten percent at the time of
making payment of the sum or crediting the sum to the
account of the payee:
Provided that no deduction under this section shall be made
against the remittance from abroad which is—
(i) excluded from total income by paragraph 48 of Part
A of the Sixth Schedule, or
(ii) the proceeds of sales of software or services of a
resident if the income from such sales or services is
exempted from tax under paragraph 33 of Part A of
the Sixth Schedule.”।
--। Ordinance No. XXXVI of 1984 section 52R ।—
! Ordinance section 52R sub-section (2) 0 " # “Access Network
Services (ANS)” 12 A : 2 “, Bangladesh Telecommunication
Regulatory Commission (BTRC)” 6 , 12 A : 2 * + ।
-/। Ordinance No. XXXVI of 1984 section 52U ।—
! Ordinance section 52U —
( ) sub-section (3) 0 " # “The provision of this section shall
not be applicable” 12 “The tax shall be deducted
at the rate of two percent (2%) ” 12 , 8 , NO A : 2
. + ;
(#) sub-section (4) VW + ।
-3। Ordinance No. XXXVI of 1984 section 53BB ।—

! Ordinance section 53BB 0 " # “one percent (1%)” 12 , 8 ,
NO A : 2 “zero point five percent (0.5%)” 12 , 8 2 , NO A
: 2 . + ।
-4। Ordinance No. XXXVI of 1984 section 53BBB
. ।— ! Ordinance section 53BBB '( section 53BBB
. + , :—
“53BBB. Collection of tax from Member of Stock Exchanges.—
The Chief Executive Officer of a stock exchange shall collect tax at the rate
of “zero point zero five percent (0.05%)”on the value of shares and mutual
funds transacted by a member of a stock exchange and at the rate of ten
percent (10%) on the commission received or receivable by a member of a
stock exchange for the transaction of securities other than shares and mutual
funds at the time of making payment for such transactions.”।
-5। Ordinance No. XXXVI of 1984 section 53BBBB
।— ! Ordinance section 53BBBB 0 " # “one percent (1%)”
12 , 8 , NO A : 2 “zero point five percent (0.5%)” 12 ,
8 2 , NO A : 2 . + ।
-;। Ordinance No. XXXVI of 1984 section 53E ।—
! Ordinance section 53E 0 " # “adjustment of payment” 12
“or an order or instruction of making payment” 12 ] + ।
-<। Ordinance No. XXXVI of 1984 section 56 ।— !
( ) sub-section (1) 07 SL. No. 20 ` 6
"# @2 '( @2 . + , :—
“Dividend—
(a) company, fund and trust
(b) any other person not being a company, fund and trust”;
(#) sub-section (2A) sub-section (3) '( )

sub-section (3) . + , :—
(3) For the purpose of this section—
(i) “specified person” shall have the same meaning as in

clause (a) of sub-section (2) of section 52 of this
Ordinance; and
(ii) “payment” includes a transfer, a credit, an
adjustment of payment or an order or instruction of
making payment.”।
/>। Ordinance No. XXXVI of 1984 section 68 ।— !

Ordinance section 68 " # “four” 19 “six” 19 .
+ ।
/=। Ordinance No. XXXVI of 1984 section 68B ।—
! Ordinance section 68B sub-section (2) 07 '(
Table . + , :—
“Table
Serial Amount of
Type and engine capacity of motor car
No. tax (in taka)
(1) (2) (3)
1. A car or a jeep, not exceeding 1500cc 25,000/-
2. A car or a jeep, exceeding 1500cc but not 50,000/-
exceeding 2000cc
3. A car or a jeep, exceeding 2000cc but not 75,000/-
exceeding 2500cc
4. A car or a jeep, exceeding 2500cc but not 1,25,000/-
exceeding 3000cc
5. A car or a jeep, exceeding 3000cc but not 1,50,000/-
exceeding 3500cc
6. A car or a jeep, exceeding 3500cc 2,00,000/-
7. A microbus 30,000/- :
”।
/ । Ordinance No. XXXVI of 1984 section 75 ।— !

( ) sub-section (1) clause (e) —
( ) sub-clause (vii) I . “;” ( 6 ) “or” 19
* + ;
( ) sub-clause (x) '( sub-clauses (x) A (xi)
. + , :—
“(x) participates in a shared economic activities by
providing motor vehicle, space, accommodation
or any other assets; or
“(xi) owns any licensed arms; or”;
( ) '( ) clause (f) * + , :—
“(f) if such person is required to have Twelve-Digit
Taxpayer’s Identification Number under
section 184A:”;
(#) sub-section (2) clause (iv) I . “.” ([ \ )
“; or” NO A 1 . + '( ) clauses (v)
A (vi) ] + , :—
“(v) an individual assessee who has no taxable income but
who is required to have Twelve-Digit Taxpayer’s
Identification Number under section 184A for selling
a land; or
(vi) an individual assessee who has no taxable income but
who is required to have Twelve-Digit Taxpayer’s
Identification Number under section 184A for
obtaining a credit card.”।
/-। Ordinance No. XXXVI of 1984 section 75A ।—
! Ordinance section 75A sub-section (1) —
( ) “a private university” 12 “a university” 12
. + ;
(#) “a diagnostic centre,” 12 A N O “an English medium
school providing education following international curriculum,
artificial juridical person, local authority,” NO2 A 12
* + ।
//। Ordinance No. XXXVI of 1984 section 80 ।— !

( ) sub-section (1) clause (a) 0 " # “twenty five” 12
“forty” 19 . + ;
(#) sub-section (2) proviso 0 " # “three” 19
“four” 19 . + ।
/3। Ordinance No. XXXVI of 1984 section 82C ।—
! Ordinance section 82C —
( ) sub-section (2) clause (b) —
( ) “SL No. 1 of the Table of sub-section (1) of section

52AA” b 2 , 12 , NO2 , 8 2 A : 2
“SL. No. 1, 2 and 13A of the Table of sub-
section (1) of section 52AA” b 2 , 12 , NO2 ,
82 A : 2 . + ;
( ) proviso sub-clause (ii) 0 " # “iron products,”
12 A N O “ferro alloy products,” 12 A 6
* + ;
(#) sub-section (4) R A clause (a) '( E

sub-section (4) R A clause (a) . + ,
:—
“(4) Subject to the provision of sub-section (5),

minimum tax for an individual, a firm or a company shall be
the following—
(a) an assessee being—

(i) an individual having gross receipts of
taka three crore or more; or
(ii) a firm having gross receipts of more
than taka fifty lakh; or
(ii) a company,
shall, irrespective of its profits or loss in an

assessment year, for any reason whatsoever,
including the sustaining of a loss, the setting off of a
loss of earlier year or years or the claiming of
allowances or deductions (including depreciation)
allowed under this Ordinance, be liable to pay
minimum tax in respect of an assessment year at the
following rate—
Serial Rate of
Classes of assessee
No minimum tax
(1) (2) (3)
1. Manufacturer of cigarette, 1% of the gross
bidi, chewing tobacco, receipts
smokeless tobacco or any
other tobacco products
2. Mobile phone operator 2% of the gross

receipts
3. Individual other than 0.50% of the
individual engaged in gross receipts
mobile phone operation or
in the manufacturing of
cigarette, bidi, chewing
tobacco, smokeless
tobacco or any other
tobacco products, having
gross receipts taka 3 crore
or more
4. Any other cases 0.60% of the
gross receipts:
Provided that such rate of tax shall be zero point one

zero percent (0.10%) of such receipts for an industrial
undertaking engaged in manufacturing of goods for the first
three income years since commencement of its commercial
production.” ।
/4। Ordinance No. XXXVI of 1984 section 124 ।—
! Ordinance section 124 sub-section (2) clause (a) 0 "#
“75A,” 8 , b A 6 “103A,” 8 , b A 6 * + ।
/5। Ordinance No. XXXVI of 1984 section 158 ।—

! Ordinance section 158 sub-section (2) proviso 0 "#
“reasonable to him” 12 “and shall pass such order in this regard as
he thinks fit within thirty days from date of the receipt of such application”
12 * + ।
/;। Ordinance No. XXXVI of 1984 section 184A ।—
! Ordinance section 184A sub-section (3) —
( ) clause (xxiii) 0 " # “paurashava,” 19 A 6 “zilla
parishad,” 12 A 6 * + ;
(#) clause (xxxii) '( clause (xxxii) . + ,
:—
“(xxxii) participates in a shared economic activities by
providing motor vehicle, space, accommodation
or any other assets.”;
(X) clause (xxxiii) I . “.” ([ \ ) “;” ( 6 )
. + '( ) clause (xxxiv) ]
+ , :—
“(xxxiv) obtaining or maintaining a license for arms.”।
/<। Ordinance No. XXXVI of 1984 ) section 184G
* ।— ! Ordinance section 184F '( ) section 184G
* + , :—
“184G. Power to condone or extend, etc.— (1) Notwithstanding
anything contained contrary to any provision of this Ordinance, the Board
may, with prior approval of the Government, by an order, and in public
interest,—
(a) condone the period of epidemic, pandemic, or any other acts
of God, and war in computing the time limits specified in
any provision of this Ordinance; or
(b) extend the time limits specified in any provision of this
Ordinance to such extent as the Board may think fit, due to
such epidemic, pandemic, or any other acts of God, and war.
(2) The order under sub-section (1) may be issued with retrospective
effect.”।
3>। Ordinance No. XXXVI of 1984 FIRST SCHEDULE

।— ! Ordinance FIRST SCHEDULE Part B paragraph 1
clause (f) sub-clause (i) 0 " # “a company,” 12 A N O “local
authority,” 12 A NO * + ।
3=। Ordinance No. XXXVI of 1984 SIXTH SCHEDULE

।— ! Ordinance SIXTH SCHEDULE PART A —
( ) paragraph 8 '( paragraph 8 . + , :—
“8. Any pension due to, or received by an assessee

from the Government or an approved pension fund.”;
(#) paragraph 20 '( paragraph 20 . + ,

:—
“20. Any income up to taka two crore fifty lakh
received by an assessee as gratuity from the Government or an
approved gratuity fund.”;
(X) paragraph 54 '( paragraph 54 . + ,
:—
“54. Any income earned by an alternative investment

fund recognized by the Bangladesh Securities and Exchange
Commission.”।
3 । ।—(=) - (-) b, > > =e #

f g ]h 0 0b i B - 6 _j
+ k + ।
( )0 0b i Income-tax Ordinance, 1984 (Ordinance No. XXXVI

of 1984) SECOND SCHEDULE ( 7 ? I) ]l + , 0
0b i m ! SCHEDULE k + , n +
0b i - (=) X + ।
(-) Income-tax Ordinance, 1984 (Ordinance No. XXXVI of 1984)
Chapter VII k 6o B - ( + ? I) +
> > =e # f > = -> e # 6p g ]h
]l + ।
(/) + q r s t “ 67
(total income)” Income-tax Ordinance, 1984 (Ordinance No. XXXVI
of 1984) k ( 06 7 (total income)।
(I) 0 u , ], v w ]A 0 x+ : s! _
0 . Xy 0b i 0 _ 0_ g k z! s .
# > > =e # f g + ! L 0b i ]l
{N (3%) ! + ।
(4) 0 _ X a b + L 6 06 7 ] )l 6
_ (=>%) : s! _ X ! _ _ {N
(3%) 0 _ + ।
3-। N ]।—Income-tax Ordinance, 1984 (Ordinance No. XXXVI

of 1984) A > > =e + f g ]h 0
0b i B - ` _j + k N] + ।
;$ -.
M} ] A ~ •€ , >= ( >= /5 )
3/। >= /5 ।—M} ] A ~

•€ , >= ( >= /5 ), ! "# ,
—
(=) _B (=5) '( _B (=5) . + , :—
“(=5) “ 6_ • 0 ” _ + + +• 0 ;”;
( ) _B (=;) '( ) _B (=; ) * + , :—
Ò(18K) ÒDcKiYÓ A_© {N 6 , } 7 - ]‚, } 7
ƒ 6‚, } 7 „ ], … + s t 0 0
_ , 06 † 6x , 0 , ‡ A ‡ ; wb¤œewY©Z cY¨ ev
†mevmg~n DcKiY + we‡ewPZ nB‡e bv, :—
(K) ˆ6, f~wg, BgviZ, Awdm BKzBc‡g›U I wd·Pvi, `vjvb‡KvVv
ev AeKvVv‡gv ev ¯’vcYv wbg©vY, mylgxKiY, AvaywbKxKiY,
cÖwZ¯’vc , m¤úªmviY, ms¯‹viKiY I ‡givgZKiY;
(L) mKj cÖKvi AvmevecÎ, Awdm mvcøvB, †÷kbvix `ªe¨vw`,
†iwd«Rv‡iUi I wd«Rvi, GqviKwÛkbvi, d¨vb, Av‡jvK
miÄvg, †Rbv‡iUi µq ev †givgZKiY;
(M) B‡›Uwiqi wWRvBb, ¯’vcZ¨ cwiKíbv I bKkv;
(N) hvbevnb fvov I wjR MÖnY;
(O) ågY, Avc¨vqb, Kg©Pvixi Kj¨vY, Dbœqbg~jK KvR I +
mwnZ mswkøó cY¨ ev †mev; Ges
(P) eëmv cÖwZôv‡bi cÖv½b, Awdm, †kv-iæg ev Abyiƒc †ÿÎ, †h
bv‡gB AwfwnZ nDK bv †Kb, fvov (Rent) MÖnY :
Z‡e kZ© _v‡K †h, GB AvB‡bi Z…Zxq Zdwm‡ji
Aby‡”Q` (3) G DwjøwLZ ÒeëmvqxÓ KZ…©K eëmvq cwiPvjbvi
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Avg`vwbK…Z, µqK…Z, AwR©Z ev Ab¨‡Kvbfv‡e msM„nxZ cY¨
ÒDcKiYÓ wnmv‡e MY¨ nB‡e;Ó;
(-) _B (=<) '( _B (=<) . + , :—
“(=<) “ ” (Input Tax) 0 : s! a

+ 6_ • ‰ 0 6_
M} ] ( X6 s ) . g
+ + ? • Š+ ‰ 0
M} ] ;”;
(/) _B ( ;) '( _B ( ;) . + , :—
“( ;) “ ” _ Q z! 6
a (determination) ;”।
(3) _B (-;) '( _B (-;) . + , :—
“(-;) “ ‹ ” _ h 0 0_ w6 0
0 ‹ + X6 0 L ;”;
(4) _B (/>) '( _B (/>) . + , :—
“(/>) “N i” _ ?I0 _ ;”;

(5) _B (35) I . 0 6 NO 0 NO .
+ '( ] + , :—
“ 0 , / - ( ) _B (Œ)
0 s! : 0b i : 6 ]l + ;”;
(;) _B (4 ) -_B ( ) 0 "# “ ‰ 0 ” 12
“ ‰ 0 ” 12 . + ;
(<) _B (5/) -_B (•) (N) '( -_B (•), (N)
(^) . + , :
“(•) 0 I 0_ A I] XŽ ;
(N) ‹o * 0 • wX k( 0 w X;
(^) hhs L ;”
(=>) _B (; ) 0 " # “ ‰” 19 VW + ;
(00) _B (< ) =6 • ! . “ 6• N i ” 12
VW + ;”।
(07) _B (=>-) '( _B (=>-) . + , :—

“(=>-) “‘ 6’ ” ' 0 ‘ 6’ , :—
( ) X6 + ‘ 6’ ;
(#) + a _o + g
‘ 6’ ;
(X) g “ + b B ]l
‘ 6’ ;
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7 6o ‘ 6’ ;
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6’ ;
(˜) h0 ‘ 6’ ।”।
33। >= /5 3 ।— ! 3 —
( ) - (=) "# “ f ” 12
“ A f ” 12 . + ;
(#) - (=) I . _{ † N O 0
NO . + '( ]
+ , :—
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bl 0 ” 6 ।”।
34। >= /5 ; ।— ! ; -
(=) "# “ A f ” 12 VW + ।
35। >= /5 = ।— ! = —
( ) I7 "# “ 6 a ” 12 VW + ;
(#) š 9 . "# “ 6 ” 19 , E . ,
“ ›j 6 ” 12 . + ।
3;। >= /5 -= ।— ! -= —
( ) - ( ) '( - ( ) . + , :—
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Kiv nq †mB GKB mgq I c×wZ‡Z Ki‡hvM¨ Avg`vwbi g~mK
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06 _ ” 12 . + ।
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+ +x+ œ ‹ z! + h • ] M}।”।
4>। >= /5 -- ।— ! --
- (-) " # “4> (ž 7)” 8, : A 1 “<> ( Ÿ )” 8, :
A 1 . + ।
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( ) - (=) —
( ) _B (X) 0 " # “š 9 06 _ ” 12 “N 9
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:—
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:—
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. + '( ) _B (•) ] + ,
:—
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M 0 x+ 0b i ›j L a
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'( /; . + , :—
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(#) g “ + B f 6’ ;
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(Œ) s !X q r s t (private use) ‰ 0b i f
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6’ ;
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0b i ‘ 6’ , :—
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‘ 6’ ;
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6’ ;
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7 6o ‘ 6’ ;
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6’ ;
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¢A,” 12 , 8 6 * + ;
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_ i” 12 “ N i” 12 .
+ ;
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:—
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6 s!0 M} 6
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] _ ; , A ‰
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_ i x+ s ‘ 6’ ।”।
43। >= /5 3- . ।— ! 3-
'( 3- . + , :—
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g o 0 + x+ 0b i, ! g
o g a ! + M} 6 0 ” a
f g _ i •l ।”
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. + '( ] + ;
:—
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g — _ _ # i0 + ।”;
(#) -# (0) + K -# (1 ) ' (1G) (

! ; :—
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U ! ।”।
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'( 4; . + , :—
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l mn _ W % $j $k - [ $ H
$ U U %f - $ d e , ! - H $
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! o $ U H $ U (C U
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- "k , ! —
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(Heading) (H.S. Code) (%)
(=) ( ) (-) (/)
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>
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> >5.=-.<> Fresh or chilled Cuts and offal of
>
fowls in bulk
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>
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>
bulk
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heading 03.04.
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N, , ” and other fish meat of heading >
03.04.
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N, , ” (whether or not minced), fresh, >
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N, , ” (including nectarines), plums and >
sloes, fresh
>;.=> hh ] B
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>
><>=. >.>>
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under blocklist
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=5> .->.<> Other glucose and glucose syrup >
=5> ./>.>> Glucose and glucose syrup,
containing in the dry state at least
>
20% but less than 50% by weight of
fructose, excluding invert sugar
=5.>/ =5>/.=>.=> Sugar confectionery (including
=5>/.<>.=> white chocolate), not containing /3
cocoa, put up for retail sale
=5>/.=>.<> Sugar confectionery (including white
=5>/.<>.<> chocolate), not containing cocoa, >
excluding put up for retail sale
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heading 19.05
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Imported in bulk by VAT registered >
food processing industries
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=<.> Pasta, whether or not cooked or
N, , ” stuffed or otherwise prepared; ->
couscous
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registered milk foodstuffs >
manufacturers
708c.=8.68 Food supplement 78
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waters, not containing added sugar >
or other sweetening matter nor
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=3>
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flavoured
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-3>
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N, , ” refuse
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>
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3>=.>>.<< hh >
6 6©ª– ~
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>
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3=3.= .>> Merely cut, by sawing or otherwise,
into blocks or slabs of a rectangular >
(including square) shape
3=3. >.>> Ecaussine and other calcareous
monumental or building stone; >
alabaster
3.=4 3=4.==.>> x 7 (.® E ) >
3=4.= .>> x 7 ` h ½
>
NPJ] X ¾ +
3=4.<>.=> 0 Å 0\ =>
3.=5 3=5.=>.<> Pebbles, gravel, broken or crushed
stone (excl. imported by VAT
->
registered ceramic products
manufacturing industries)
3=5./<.>> Other Pebbles, gravel, broken or ->
crushed stone
25.21 2521.00.91 Boulder Lime stone 10
2521.00.99 Other 30
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<.=3 <=3.5>.- Sodium salt of palmitic acid (soap
78
noodle) imported by other
<.=5 <=5.- .=> Dioctyl orthophthalates
pharmaceutical grade imported >
under block list by VAT registered
pharmaceutical industry
<=5.- .<> ” ¤ 7 (”A ) =>
<=5.--.>> Dinonyl or didecyl orthophthalates >
<=5.-/.>> Other esters of orthophthalic acid >
<=5.-<.>> Other plasticizer >
- .>; - >;.=>.=> Paints and varnishes imported by
Bangladesh Biman, flying club,
concerned Government Department >
and VAT registered manufacturer as
raw material for their product
- >;.=>.<> \ 0 ]” h h 0 ‚ , E
>
( 6 0 +)
- >;. >.=> Paints and varnishes imported by
- >;. >.<< Other paints based on acrylic or
vinyl polymers, in a non-aqueous >
medium
- >;.<>.=> Paints and varnishes imported by
6 6©ª– ~
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- ><.=>.<> ? E 6 0 ]” h h
>
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- ><.<>.<> hh0 ‚ ,E 0 >
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- =>.>>. > Prepared water pigments of a kind
used for finishing leather, for >
cleaning footwear in tablet form
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->
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>
N, , ” 9E 6x 6] ‰
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>
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>
7 ‰ 6x s
-;.>; -;>;.<=. = Mosquito coil; aerosol; mosquito >
repellent
-;>;.<=. Charcoal frame of mosquito coil >
-;. / -; /.<>. > Chlorinated paraffin wax =>
38.24 3824.99.40 Refill for Electronic Nicotine
100
Delivery System (ENDS)
6 6©ª– ~
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->
polymers of ethylene
-<=5. .>> Tubes, pipes and hoses, rigid of
->
polymers of propylene
-<=5. -.<> Tubes, pipes and hoses, rigid of
polymers of vinyl chloride ->
(excluding PVC shrinkable tube
(plain))
-<=5. <.<= Fibre glass imported by VAT
registered electric fan ->
manufacturers
-<=5. <.<< Tubes, pipes and hoses, rigid of
other plastics (excluding Silicone
->
tubing for laboratory use; Hoses
pipe for gas cylinder)
-<.=; Î \ µ 0Í E , A
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(Çž a 6_ • Çž =>
l • ½ \J! ‰ s )
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VAT registered SIM card or Smart >
card manufacturing industry
6 6©ª– ~
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>
of plastic
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polymers of ethylene other than /3
plastics
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/3
other plastics
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/3
ª A + ‚ s )
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/3
similar supports
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/3
closures
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78
articles
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N, , ” executive-cases, brief-cases, school
satchels, spectacle cases, binocular
cases, camera cases, musical
instrument cases, gun cases, holsters
and similar containers; travelling-
bags, insulated food or beverages
bags toilet bags, rucksacks,
handbags, shopping bags, wallets,
purses, map-cases, cigarette-cases, >
tobacco pouches, tool bags, sports
bags, bottle-cases, jewellery boxes,
powder-boxes, cutlery cases and
similar containers, of leather or of
composition leather, of sheeting of
plastics, of textile materials, of
vulcanised fibre or of paperboard, or
wholly or mainly covered with such
materials or with paper.
/ .>- / >-.->.>> Belts and bandoliers >
/ >-./>.>> Other clothing accessories >
//.=> + 9 l 0 ”, A ‚” Ð ¨
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/;.> /;> .3/.=> Other paper and paperboard, not
/;> .3/.<> containing fibres obtained by a
mechanical or chemi-mechanical
process or of which not more than
10% by weight of the total fibre =>
content consists of such fibres of
weighing less than 40 g/m² (Excl.
imported by VAT registered
manufacturing industries)
/;.=- S f , !( $
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/;.=< /;=<.=>.>> Cartons, boxes and cases, of
=>
corrugated paper and paperboard
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/;. - /; -.<>.<- Surface coloured or printed paper or
>
/; -.<>.</ paper board
/<.>= /<>=.=>.>> Printed Books, Brochures, leaflets,
similar printed matter in single =>
sheets, whether or not folded
6 6©ª– ~
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/<.>< /<><.>>.>> Printed or illustrated postcards;
printed cards bearing personal
greetings, messages or
>
announcements, whether or not
illustrated, with or without
envelopes or trimmings
/<.=> /<=>.>>.>> Calendars of any kind, printed,
>
including calendar blocks
/<.== ^ ^ , B 7xB + hh ^
>
N, , ” ‰ 6x
3>.>5 Woven fabrics of silk or of silk
/3
N, , ” waste.
3 .>; + A E 0B ×„
>
3 .= N, , ”
3/.>5 A E 0B ×„
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>
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33.=4 N, , ”
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34.>3 34>3.>>.=> Metalized round yarn >
35.>= + 7 A h h 07„7 0Í «_
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35.>3 N, , ”
3;.>= Woven pile fabrics and chenille
N, , ” fabrics, other than fabrics of heading >
58.02 or 58.06.
6 6©ª– ~
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3;.>/ Tulles and other net fabrics, not
N, , ” including woven, knitted or
crocheted fabrics; lace in the piece, >
in strips or in motifs, other than
fabrics of headings 60.02 to 60.06.
3<.>- 3<>-.=>.<> Other textile fabrics, impregnated,
coated, covered or laminated with >
polyvinyl chloride
3<>-. >.<> Other textile fabrics, impregnated,
coated, covered or laminated with >
polyurethane
3<>-.<>.<> Other textile fabrics with
>
polyurethane
4>.>= Pile fabrics, including "long pile"
N, , ” fabrics and terry fabrics, knitted or >
crocheted.
4>.> Knitted or crocheted fabrics of a
N, , ” width not exceeding 30 cm,
containing by weight 5% or more of >
elastomeric yarn or rubber thread,
other than those of heading 60.01.
4>.>- Knitted or crocheted fabrics of a
N, , ” width not exceeding 30 cm, other >
than those of heading 60.01 or 60.02
4>.>/ Knitted or crocheted fabrics of a
N, , ” width exceeding 30 cm, containing
by weight 5% or more of >
elastomeric yarn or rubber thread,
other those of heading 60.01
6 6©ª– ~
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4>.>3 Warp knit fabrics (including those
N, , ” made on galloon knitting machines),
>
other than of headings 60.01 to
60.04
4>.>4 Other knitted or crocheted fabrics
>
N, , ”
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/3
N, , ” uppers of rubber or plastics.
4/.>- Footwear with outer soles of rubber,
N, , ” plastics, leather or composition /3
leather and uppers of leather.
4/.>/ Footwear with outer soles of rubber,
N, , ” plastics, leather or composition
/3
leather and uppers of textile
materials.
4/.>3 Other footwear.
/3
N, , ”
4/.>4 4/>4.=>.=> Upper and outer soles and heels
4/>4.=>.<>
>
4/>4. >.=>
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45.> Artificial flowers, foliage and fruit
N, , ” and parts thereof; articles made of >
artificial flowers, foliage or fruit
4;.> Granite, marble, travertine and
4>
N, , ” alabaster and other stone
68.03 6803.00.00 Worked slate and articles of slate or 4>
of agglomerated slate
c>.8> c>8>.88.88 Panels, boards, tiles, blocks and
similar articles or vegetable fibre, of
straw or of shavings, chips,
=>
particles, sawdust or other waste, of
wood, agglomerated with cement,
plaster or other mineral binders.
68.09 6809.11.00 Plaster Boards and sheets
=>
6809.19.00
4<.>/ Ceramic building bricks, flooring
N, , ” blocks, support or filler tiles and the >
like.
4<.>3 Roofing tiles, chimney-pots, cowls,
N, , ” chimney liners, architectural >
ornaments and other ceramic
constructional goods.
4<.>4 4<>4.>>.>> Ceramic pipes, conduits, guttering >
and pipe fittings.
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4<.=- Statuettes and other ornamental
4>
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4>
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5>.>4 7006.00.00 Edge-worked glass >
5>.>5 5>>5.=<.>> Other tampered safety glass >
5>>5. <.>> Other laminated safety glass >
6 6©ª– ~
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5>><.< .<> 0Ó6z! h h { N >
5>.=> 5>=>.<>.>> Carboys, bottles, flasks, jars, pots,
phials and other containers, of
glass, of a kind used for the >
conveyance or packing of goods;
preserving jars of glass
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/3
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N, , ” squares, tiles and other articles of
pressed or moulded glass, whether
or not wired, of a kind used for
building or construction purposes;
glass cubes and other glass small >
wares, whether or not on a backing,
for mosaics or similar decorative
purposes; leaded lights and the like;
multi-cellular or foam glass in
blocks, panels, plates, shells or
similar forms.
5>.=; 5>=;.=>.>> Glass beads, imitation pearls,
imitation precious or semi-precious >
stones and similar glass small
wares
5=.> 5=> .=>.>> 6ß +
>
5=> .-=.>>
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5=.=5 67 e
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N, , ” irregularly wound coils, of iron or /3
non-alloy steel.
5 .=/ Other bars and rods of iron or non-
N, , ” alloy steel, not further worked than
forged, hot-rolled, hot-drawn or hot- /3
extruded, but including those
twisted after rolling.
5 .=3 Other bars and rods of iron or non-
N, , ” alloy steel. Of free-cutting steel, not
/3
further worked than cold-formed or
cold-finished
5 .=4 Angles, shapes and sections of iron
>
N, , ” or non-alloy steel.
5-.>- 5->-.>>.>> \ µ 9 >
5-.>/ 5->/.==. > m s t
>
5->/.=<. > E s ; à '
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5->4.->.>> Other, welded, of circular cross- >
section of iron or non-alloy steel
5->4./>.>> Other, welded, of circular cross-
>
section, of stainless steel
6 6©ª– ~
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5->4.3>.>> Other, welded, of circular cross-
>
section, of other alloy steel
5->4.4=.>> Other, welded, of non-circular
cross-section of square or >
rectangular cross-section
5->4.4<.>> Other, welded, of non-circular
cross-section of other non-circular >
cross-section
5->4.<>.>> Other, welded, of non-circular >
cross-section: Other
5-.=5 5-=5.>>.>> Nails, Tacks, Drawing Pins of
>
iron/steel
5-.=; 5-=;.=/.<> Other Self-Tapping Screws >
5-=;.=4.>> Threaded Nuts of Iron/Steel >
5-. > 5- >.=>.>> Leaf-springs and leaves therefore >
5-. = 5- =.==.>> m … X m hh
E … X * µ ] i >
0Î7 X 6
5-. - 5- -.<-.>> Table/kitchenware of stainless steel
5- -.</.>> >
5- -.<<.>>
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5/.=; 5/=;. >.>> µ 0 7 A l A + ‡ >
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;-.>= Padlocks and locks (key,
N, , ” combination or electrically
operated), of base metal; clasps and
>
frames with clasps, incorporating
locks, of base metal; keys for any of
the foregoing articles, of base metal.
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;3.>/ ;3>/.- .>> Other transformer having a power
handling capacity exceeding 1 kVA >
but not exceeding 16 kVA
;3>/.--.>> Other transformer having a power
handling capacity exceeding 16 kVA >
but not exceeding 500 kVA
;3.>4 ;3>4.=>.>> y» ]” „ ”s7 >
;3>4.->.>> Mercuric oxide battery >
;3>4./>.>> Silver oxide battery >
;3>4.3>.>> Lithium battery >
;3>4.4>.>> Air-zinc battery >
;3>4.;>.>> Other primary cells and primary
>
batteries
;3.>5 ;3>5.=>.>> ” ”s7 A £ l ƒF 7 >
;3>5. >.<> Other lead acid accumulators >
;3.>< ;3><./>.>> Blender, Mixer and Grinder >
;3.=> ;3=>.=>.>> Shavers >
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;3=>.->.>> Hair-removing appliances >
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plates, boiling rings, grillers and >
roasters
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;3-4.4=.>> Lamp-holders >
;3-4.4<.=> Plugs and sockets
>
;3-4.4<.<>
;3-4.5>.>> Connectors for optical fibres, optical
=>
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;3-4.<>.>> Other apparatus =>
;3.-< ;3-<. =.<> Tungsten halogen =>
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=>>
System (ENDS)
;3.// ;3//.=<.<> ¨ A l hh >
;3//. >.>> `- b j (co-axial) hh
->
`- b j (co-axial) µ šl +
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fitted with connectors
;3./3 ;3/3.<>.<> }‹ ,s7 , £ l
=>
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;5.> ;5> .=>./= Motor vehicles built-up, having a
;5> .=>./< seating capacity not exceeding 15, ->
including the driver
;5> .<>./> Motor vehicles built-up, having a
seating capacity not exceeding 15, ->
including the driver
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6 6©ª– ~
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(G) ’ “ q 0c80 ! 7888
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v ($ ! [ B % )
(S) ’ “ q 7880 !
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(&) ’ “ q 0>88 v
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(#) ¨ l 9 =4>= +
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>>> I
(X) ¨ l 9 >>= +
088
->>> I
(Œ) ¨ l 9 ->>= +
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/>>> I
(•) ¨ l 9 />>> ¼ @I8

6 6©ª– ~
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(N) ¨ l 9 =;>> v
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6 6©ª– ~
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><.8c ‰k Chassis fitted with engines, for the
!&, , Y motor vehicles of headings 87.03:
(=) š 0Ð j 7 „/ Ôâ
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78
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!&, , Y double cabin pick-up of headings
87.04:
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[Customs Act, 1969 (Act No. IV of 1969)

FIRST SCHEDULE ~ ]
“FIRST SCHEDULE
[Bangladesh Customs Tariff]
(see section 18)
(§ 9 t ¥ )”
g -2
( , > > 3 Gjs)
=e , > > # f g ]h +
k «_-
Income-tax Ordinance, 1984 (Ordinance. No. XXXVI of 1984)

section 2(46) ï s !X (person) 6 Q + _ 0b i k «_-# ]l
+ 0 l s !- _ ( _ +), +ð 0 • , _
B 6A ` ßj • i6 s ! + h h _ 0b i 06 7 +
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(N) j 06 7 -- 3% :
0 ,—
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-,3>,>>>/- 7 ;
(#) : s! _ F! 6 + /,3>,>>>/- 7 ;
(X) 0X ]7J! zf + F ! f _ F! 6 + /,53,>>>/- 7 ;
(Œ) 0 : s! 6 kX EE l I / ò
]h F! 6 3>,>>>/- 7 0 + ; : s! A6
E _ + 0 0 ] • 0E X ;
(•) )l 6 6 0 E '( + 6+ , :—
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! ƒ9 Gs _ g _ ] , + + ! õG ƒ9
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0 +
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6 – — g g _ 3%;
6 P =3% , n
3% +
( ) 0 bi ›j g g _ 0 bi ! _
6 – — g g _ =>%;
6 P 3% +
(p) $ $ f U G %BH U - ! f U G
S o U ! - H 7,888/- f h ! ।
s 8 ।— k « _—
(1) : s ! (person with disability) : s! A• b

, >=- ( >=- -< ) -= 06 : +
: s ! ·˜ ;
(2) “ & 6 * (least developed area)” “¦ *

(less developed area)” Income-tax Ordinance, 1984 (Ordinance
No. XXXVI of 1984) section 45 sub-section (2A) clauses
(b) (c) k 0 ” a _j• N 6 * (least
developed area) ¦ * (less developed area)।
k «_-#
0 ‹ , s !- Œ, . a b 0 _ + _ 0b i Income-
tax Ordinance, 1984 (Ordinance. No. XXXVI of 1984) k ø+
(at the maximum rate) + —
(=) ‘‘ 0 0 ‹ 0 ] Ð• B _ . 0 0 ‹ + ù ” E ”¨
s h’’ —
( ) _B (#), (X), (Œ) A (•) 0 0 ‹ M + 0bi s —
( ) ( l 90 ‹ 0b i + ! 3% :
publicly traded company—
0 , _ (
0 ‹ + publicly traded
company +, +
M )l 6 >% 0 Initial
Public Offering (IPO)
6Q 6+ I , + + (
0 ‹ ! + I ›j g
]l =>% +
0 E ;
( ) ( l 90 ‹ 0b i +
publicly traded company +,
. a b + Income-tax
Ordinance, 1984 (Ordinance.
No. XXXVI of 1984)
section 2 clause (20)
sub-clauses (a), (b), (bb),
(bbb) A (c) A hh ! - .3%:
0 ‹ 0b i—
(#) s , 6, L M+ (6 N‚
s s ):
( ) ( l 90 ‹ 0b i + ! -5.3%;
publicly traded company—
( ) ( l 90 ‹ 0b i
+ publicly traded company +:
! />%;
(X) 6 N‚ s 0b i—— ! -5.3%;
(Œ) X 7, †, ]_ , 2 +
6 ] ‰ Á 0 ‹ 0b i— ! /3%;
(•) 06 0B 7 0 ‹ 0b i — ! /3%:
0 , 06
0B 7 0 ‹ _ +
M )l 6 =>%
0 , + 6 Q Pre Initial
Public Offering Placement
3% 0 ,\
„ N © 6Q 6 + I :
Publicly traded company0
( I + 0 0b i +
+ />%:
A 0 , _
( 0 ‹ +
M )l 6 >% 0
Initial Public Offering (IPO)
6Q 6 + I , + +
( 0 ‹ !+ I ›j
g ]l =>%
+ 0 E ;
( ) 0 ‹ , =<</ (=<</ =;
) _ : 0
0 ‹ k XÕ f
0 L + =/ X\, =</5
•l• , ú A “± ]
0Œ ž A ” E ”¨
_ : ( _
0 ‹ F B l + Income-
tax Ordinance, 1984 (Ordinance No.
XXXVI of 1984) section 2
clause (26) sub-clause (dd) k
! >%;
El + X‰, + ]l —
(-) 0 ‹ s ! Œ +, _
( _ s ) (
hh _ 0b i
]l — ! ->%;
(/) 0 ‹ +, X 7, †, ]_ , 2 +
6 ] ‰ Á (
_ !s + ]
]l — ! /3%;
(3) 6 6 , >>= ( >>= /5

) k : 6 6 0b i
]l — ! =3%;
(4) s !- Œ 0b i ]l — ! - .3%।
B x ।— ! -Z ¨ U “publicly traded company” !+

$ fY © ‡ª ! © % ! , 0=={ (0=={ 0> ! )
-Z U" r \ # ! ! \
$ 3 H © q " « ‹&Š ¬H ! p।
( , > > 3- Gjs)
N ] +
k «_
s !- _ (assessee being individual) 0b i, Income-tax Ordinance,
1984 (Ordinance No. XXXVI of 1984) section 80 k ‹_, _ A
# N (statement of assets, liabilities and expenses) 0 _ '
‹ _ Eo , ]l ( ]l '( +
N ] _ + , :—
‹_ N ] )l 6
+ N]
( ) 7 ‹ _ M}6 0 97 I— ñh ñh
(#) 7 ‹ _ M}6 0 97 n =>% -,>>>/-
{N 0 9 7 +;
, ] 6 06 7 X †
,0 9 06 7 ;,>>> X[ 7
Š+- ‹ o
(X) 7 ‹ _ M}6 {N 0 9 7 n =3%
_ 0 97 +-
(Œ) 7 ‹ _ M}6 _ 0 9 7 n >% 3,>>>/-
0 97 +—
(•) 7 ‹ _ M}6 0 97 3%
n 0 97 +—
(N) 7 ‹ _ M}6 0 97 0 ->%
0 — :
0 ,0 _ 7 ‹_ 3> 0 9 7 + û ¼0
_ N] 6 + ! _ 7 ‹ _ >.=% ]l
( ]l ->% + _ N ], š 9 6 Q + 0 ।
s 8 ।—
k « _—
(=) 7 ‹ _ M}6 Income-tax Ordinance, 1984

(Ordinance No. XXXVI of 1984) section 80 k
‹_, _ A # N (statement of assets, liabilities and
expenses) 0 _ m 7 ‹ _ M}6 (total net worth)
·˜ ;
( ) 06 7 X † E7 ,] 6 ? ·˜ ।
k «_ #
X 7, †, ]_ , 2 + 6 ] ‰ Á _ !
s + ] .3% + N] _ + ।
-k$ -.
”D
Provisional Collection of Taxes Act, 1931 (Act No. XVI of 1931), -

H Act `G , section 3 Us 2$ ! Ug 8, 9, 10,
11, 12, 13, 14, 15, <=, >8 ' >0 9N # 2, ( X ,- ?
$%&% ' ( % $ $ ”D ।
7। ! ” D 2 H Act section 4(1) # -Z % !

Ug 8, 9, 10, 11, 12, 13, 14, 15, <=, >8 ' >0 # - ? ! ,
Ug 7, @, {, I, c, <, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 26, 27, 28,
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50, 51, 52, 53, I{, II, Ic, I<, I>, I=, c8, c0, c7, c@, c{, cI, cc, c<, c>, c=, <8,
71, <7, <@, <{, <I, <c, <<, <> ' >7 # 1 F !, 2078 G ! ।
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Excises and Salt Act, 1944 (Act No. I of 1944)

। Act No. I of 1944 section 2 ।—Excises and Salt Act,

( ) clause (a) '( ) clause (aa) * + , :—

“(aa) “associate” means such a relation between two or

(a) a partner of a partnership;

(b) a shareholder of a company;

(c) a Trust and a beneficiary of such Trust; or

(d) a joint venture for property development and

(#) clause (l) '( ) clause (ll) * + , :—

“(ll) “government entity” means—

(a) a government or any of its ministries, divisions, or

(b) a semi-government entity or an autonomous body;

(c) a state-owned enterprise; or

(d) a local authority, council, or a similar

-। Act No. I of 1944 section 3AA . ।— ! Act

“3AA. Determination of duty.—(1) The Commissioner

(2) In the cases specified in sub-section (1), the

(a) the reason for such determination, the amount of

(b) the date by which such duty shall be payable, but

(c) the time and place of filing appeal against such

(3) The Commissioner of Excise shall not make a

(4) If a person fails to pay a payable duty on or before the

(5) Nothing in this section shall prevent a Commissioner of

/। Act No. I of 1944 section 9 ।— ! Act section 9

3। Act No. I of 1944 section 11 . ।— ! Act section

“11. Recovery of Government Dues.—(1) When under

(a) deduct or require any other Excise, Customs or Value

(b) require, by a notice in writing, any person owing any

(e) require any officer of Customs to recover such

(2) If the amount is not recovered from such person in the

(3) The Government may appoint one or more officers to

4। Act No. I of 1944 section 13 ।— ! Act section

5। Act No. I of 1944 FIRST SCHEDULE ।— ! Act

= । Act No. IV of 1969 section 196 ।— ! Act

“196. Appellate Tribunal—(1) The Government shall constitute an

(2) A person shall not be appointed as a member of the Customs,

(a) he was or is a member of the Board or holds the current

(b) he is a commissioner of Customs, Excise & VAT having

(c) he is, was or has been a District Judge.

(3) The Government shall appoint one of the members of the

=-। Act No. IV of 1969 এর section 196C এর সংেশাধন।— ! Act

“(2) Subject to the provisions of sub-sections (3) and (4), a Bench

(3) Every appeal against a decision or order relating, among other

=/। Act No. IV of 1969 section 197D * ।— ! Act

“197D. Establishment of Bangladesh Single Window—(1) The

(2) There may be a Commissionerate to be called the Bangladesh

(3) The Bangladesh Single Window Commissionerate shall consist

(4) The functions of the Bangladesh Single Window

(5) Any person intending to engage in import, export, warehousing,

(6) The Board may, by notification in the official Gazette, constitute

(a) Chairman, the National Board of Revenue, who shall also

(b) a Member (Customs), the National Board of Revenue,

(7) The Standing Committee formed under sub-section (6) shall

=3। Act No. IV of 1969 FIRST SCHEDULE . ।— !

[ The Customs Act, 1969 (Act no. IV of 1969), ! Act

(=) // DL 6 (1) " # Heading 28.33 A J! 6 (2) 0

( ) 114 DL 6 (1) " # Heading 32.05 A J! 6 (2)

(-) 131 DL 6 (1)

“3824.99.60 --- Calcium Chloride based container kg 10% Free” ।

(/) 274 DL 6 (1) " # Heading 84.03 6 (3)