Summary of Taxation Rules in Bangladesh 2021 2022 Up

SUMMARY OF TAXATION
RULES IN BANGLADESH
2021-2022
METROPOLITAN CHAMBER OF COMMERCE AND INDUSTRY, DHAKA
“Chamber Building”, Phones: 9565208-10 & 9574129-31 (PABX)
122-124, Motijheel C.A., Fax: 880-2-9565211 & 9565212
Dhaka-1000 E-mail: sg@mccibd.org, info@mccibd.org
Web: www.mccibd.org
Second Office: Police Plaza Concord, Level-6
Tower-2, Road-144, Gulshan-1, Dhaka-1212
Tel: 55045652-6
BOARD OF DIRECTORS FOR 2021
PRESIDENT
Ms. Nihad Kabir
SENIOR VICE-PRESIDENT
Mr. Anis A. Khan
VICE-PRESIDENT
Mr. Md. Saiful Islam
DIRECTORS
Mr. Syed Tareque Md. Ali

Mr. Mohammad Naser Ezaz Bijoy
Mr. Tapan Chowdhury
Ms. Uzma Chowdhury
Dr. Arif Dowla
Mr. Rubaiyat Jamil
Mr. Habibullah N. Karim
Mr. Adeeb H. Khan, FCA
Mr. Hasan Mahmood, FCA
Mr. Golam Mainuddin
Mr. Syed Nasim Manzur
Ms. Simeen Rahman
Mr. Kamran T. Rahman
SECRETARY-GENERAL & CEO

Mr. Farooq Ahmed
METROPOLITAN CHAMBER OF COMMERCE AND INDUSTRY, DHAKA
SUMMARY OF TAXATION RULES FOR 2021-2022
CONTENTS
PRELIMINARY
INCOME TAX AUTHORITIES
CUSTOMS AUTHORITIES
VALUE ADDED TAX AUTHORITIES
COMMISSIONERS AND OTHER EQUIVALENT POSTS
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SALIENT FEATURES OF THE FINANCE ACT, 2021
1. SHORT TITLE AND COMMENCEMENT OF THE INCOME TAX ORDINANCE 1
2. DEFINITIONS 1
(i) Assessee : Section 2(7) 1
(ii) Company : Section 2(20) 1
(iii) Deputy Commissioner of Taxes: Section -2 Sub-Section 23 2
(iv) Director-General : Section -2 Sub-Section (25,25A, 25AA) 2
(v) Person : Section 2(46) 2
(vi) Income : Section 2(34) 2
(vii) Assessment year and income year : Section 2(9) & 2(35) 3
(viii) Annual value : 2(3) 4
ix) Charitable purpose : Section 2(16) 4
(x) Dividend : Section 2(26) 5
(xi) Fees for technical services: Section 2(31) 6
(xii) Permanent establishment: Section 2(44A) 6
(xiii) Perquisite : Section 2(45) 7
(xiv) Person : Section 2(46), 46A, 48 7
(xv) Resident : Section 2(55) 7
(xvi) Salary : Section 2(58) 8
(xvii) Definition of Tax Day : Section 2(62) 8
(xviii) Taxed Dividend: Section 2(62B) 9
(xix) Section 2(65A) 9
3. INCOME TAX AUTHORITIES 9
4. INCLUSION OF FORMER DISTRICT JUDGES AS MEMBER OF TRIBUNAL 10
5. CHARGE OF ADDITIONAL TAX 10
i
6. HEADS OF INCOME 12
7. DEEMED INCOME 13
(i) Unexplained cash credit 13
(ii) Unexplained investments or possession of bullion, jewellery, etc. 13
(iii) Unexplained expenditure 13
(iv) Unrecorded investments 13
(v) Ownership of any money, bullion, etc. 13
(vi) Income received from discontinued business 14
(vii) Receipt of dividend 14
(viii) Difference between the purchase price and the fair market value 14
(ix) Salami or Premium 14
(x) Goodwill, compensation or damages, etc 14
(xi) Cancellation of indebtedness 14
(xii) Managing Agency Commission 15
(xiii) Lotteries, crossword puzzles, etc 15
(xiv) Income from insurance business 15
(xv) Receipt back of loss, bad debt or expenditureand unpaid trading
liability, etc. 15
(xvi) Income from sale of depreciated assets having been used for the purpose
of any business or profession 16
(xvii) Income from sale of depreciated assets having been used for agricultural
purpose 16
(xviii) Income from receipt of insurance, salvage or compensation moneys in
respect of assets having been used for the purpose of any business or
profession 16
(xix) Income from receipt of insurance, salvage or compensation moneys in
respect of assets used in agriculture: Section 19(19) 17
(xx) Income from sale of asset of capital nature 17
xxi) Unpaid loan 17
(xxii) Company purchasing directly or on hire motor car or jeep value of which
exceeds 10% of its paid up capital including reseve, 50% of the amount
exceeding such 10% shall be treated as deemed income 18
(xxiii) Unadjustable security money taken from tenant 19
(xxiv) Income from transfer of export quota by Garment Industry 19
(xxv) Investment by a private limited company of a public limited company in
its equity received from share holder of director not being received by
cross cheque 20
ii
(xxvi) Section 19AAAA Special Tax Treatment in respect of investment in
Securities 20
(xxvii) 19AAAAA. Special Tax Treatment in respect of undisclosed property,
cash, etc.- 21
(xxviii) Special Tax Treatment in respect of investment in new industrial
undertaking: Section 19AAAAAA (Newly inserted by F. A. 2021) 24
(xxix) Special Tax Treatment in respect of investment in building and
apartment: Section 19BBBBB (Ammened by F.A. 2020) 24
(xxx) Special Tax Treatment in respect of investment in the purchase of
Bond under Bangladesh Infrastructure Finance Fund - Section 19C 26
(xxxi) Special tax treatment in respect of investment in Economic Zones or
Hi-Tech Parks 26
(xxxii) Special tax treatment in the investment of undeclared income
in purchasing shares of listed companies 29
(xxxiii) Income deemed to accrue or arise whithin Bangladesh 29
8. CHARGE OF INCOME TAX 31
9. PERSONAL TAX 31
(A) TAXABLE LIMIT (MINIMUM AMOUNT OF INCOME NOT LIABLE TO TAX) 31
(B) INCOME FULLY EXEMPT FROM TAX (SUBJECT TO PRESCRIBED
CONDITIONS AND LIMITATIONS) 31
(1) Income from property held under Trust 31
(2) Income of a religious or charitable institution derived
from voluntary contributions 32
(3) Income of local government 33
(4) Income of Provident and other Funds 33
(5) Travelling allowance etc 33
(6) Income of Trustees 33
(7) Income of the personnel of the foreign missions 33
(8) Pension 33
(9) Exemption of dividend Income 33
(10) Interest on Securities 33
(11) Income from property used for residential purpose 34
(12) Share of Capital Gains of a partner of a firm 34
(13) Income of a member of a Hindu undivided family 34
(14) Gratuity 34
(15) Any payment received from Provident and other funds 34
(16) Income from Dividend of Mutual Fund 34
(17) Tax on Interest on Government securities 35
(18) Interest on the balance in a Recognised Provident Fund 35
iii
(19) Payment received on voluntary retirement 35
(20) Income of indigenous Hillman 35
(21) Income from export business 35
(22) Income from agriculture 35
(23) Interest from pensioners' savings certificate 36
(24) Income derived from the following business 36
(25) Income from fisheries, poultry 36
(26) Income from poultry farming 37
27. Income derived from the export of handicrafts 37
28. Tax paid by Government on behalf of a petroleum
exploration company engaged in exploration of
petroleum products in Bangladesh 37
29. Income of any private Agricultural College or private
Agricultural University 38
30. income derived from any building situated in any area of
Bangladesh 38
31. Income derived from any Small and Medium Enterprise 38
32. Income derived from Zero Coupon Bond 38
33. Income derived from cinema hall or Cineplex 38
34. Income of an assessee derived from the production of
corn/maize or sugar beet 40
35. Donation to any fund established by or under the
provisions of cÖavbgš¿xi wkÿv mnvqZv Uªv÷ AvBb, 2012 (Trust of
Prime Minister's Education Assistance Act, 2012) 40
36. Income earned in abroad by an individual assessee
being a Bangladeshi citizen 40
37. Donation to any girls school or girls college 40
38. Donation to any Technical and Vocational Training
Institute 40
39. Donation to any national level institution engaged in the
Research & Development (R &D) 41
40. Income, not being interest or dividend 41
41. Income from other sources 41
42. Alternative Investment Fund 41
(C) RELIVES FOR TAX CREDIT 42

(1) INVESTMENT ALLOWANCES FOR TAX CREDIT 42
(1) Life insurance premium paid by an individual 42
iv
(2) Life insurance premium paid by Hindu Undivided Family 43
(3) Contribution to Provident and other Funds 43
(4) Investment in stocks and shares 43
(5) Investment in debentures or debenture-stocks 43
(6) Investment in Savings Certificate, Unit Certificate etc. 43
(7) Contribution in any Deposit Pension Scheme 44
(8) Donation to a Charitable Hospital 44
(9) Donation to organisation for the welfare of retarded people 44
(10) Donation to Zakat Fund 44
(11) Contribution to Benevolent Fund and Group Insurance Scheme 44
(12) Donation to an institution of Aga Khan Development Network 44
(13) Donation to philanthropic or educational institution 45
(14) Investment in Computer or laptop 45
Donation and investment under para 24, 25, 26, 27 and 28 made
exempt from payment of tax 45
(D) INCLUSION OF INCOME FOR RATE PURPOSE 45
(E) TAX TREATMENT ON THE BASIS OF RESIDENCE 46
(F) INCIDENCE OF TAX ON NON-RESIDENT 46
10. INCOME FROM SALARY 46
(i) Income classified and computed under the head “salaries” 46
(ii) A. Valuation of perquisites, allowances, benefits includible as
income in the cases of salaried persons 47
B House Rent Allowances Receivable in cash 47
C Rent Free Accommodation 47
D Conveyance allowance receivable in cash with no conveyance 48
facility
E Conveyance provided exclusively for personal or private use 48
F Additional conveyance allowance 48
G Free or concessional passage for travel abroad or within 48
Bangladesh
H Entertainment Allowance: 49
I Medical Expenses 49
J Other benefits 49
v
11. INCOME FROM INTEREST ON SECURITIES 50
12. AGRICULTURAL INCOME 50
1. Income from agriculture 50
2. Allowable deductions 51
3. Income from Tea and Rubber 52
13. INCOME FROM HOUSE PROPERTY 53
1. Deductions allowable in the determination of income from house 53
property
14. INCOME FROM BUSINESS OR PROFESSION 54
(1) Classification of income as “Income from business or profession” 54
(2) Allowable deductions 55
Amendments of Section 19 (11) 59
(3) Deductions allowable proportionately 60
(4) Computation of Income of contractor of an oil company residing out of
Bangladesh 60
(5) Deductions not admissible in certain circumstances 60
(6) Provision for disallowance 63
(7) Treatment of disallowances 63
15. CAPITAL GAINS 63
(i) Determination of income 63
(ii) Fair market value 64
(iii) Exemption of capital gains from tax 65
16. INCOME FROM OTHER SOURCES 67
(i) Income assessable under the head “other sources” 67
(ii) Deductions in the determination of income from “other sources” 67
17. METHOD OF ACCOUNTING 68
18. EXEMPTION AND ALLOWANCES: SECTION 44 70
19. TAX HOLIDAY FOR INDUSTRIAL UNDERTAKING 73
(a) Conditions for approval of tax holiday 73
(b) Period of exemption 75
(c) Computation of income 75
20. TAX HOLIDAY FOR TOURIST INDUSTRIES 76
vi
(a) Tourist industry specified for tax holiday 76
(b) Conditions for approval of tax holiday 76
(c) Period of exemption 77
21. TAX HOLIDAY FOR NEWLY ESTABLISHED INDUSTRIAL UNDERTAKING, TOURIST 78
INDUSTRY AND PHYSICAL INFRASTRUCTURE FACILITY
(A) Conditions for Tax Holiday 78
(B) Period of Exemption 80
(C) Withdrawal and cancellations 80
(D) Computation of Income 81
(E) Tax-Holiday for hospital 81
(F) Tax-Holiday not eligible in certain cases 82
(G) Industries specified for Tax Holiday 82
(H) New list of Eligible Sectors for Tax Holiday 83
(I) Exemption from Tax of newly established industrial undertakings: Section 46B 84
J. Exemption of tax from newly established Industrial Undertakings: Section 46BB 89
K. Exemption of tax by newly established physical infrastructure facility: Section 46C 95
L. Exemption from tax of newly established physical infrastructure facility:
Section 46CC 99
22. INSERTION OF SECTION 2A AFTER SUB-SECTION 2 OF SECTION 50: DEDUCTION OF 102
TAX FROM SALARY
23. RE-CATEGORISATION OF VARIOUS AREAS OF THE COUNTRY FOR THE PURPOSE OF
FISCAL INCENTIVES 103
24. SPECIAL TAX EXEMPTIONS/CONCESSIONS IN RESPECT OF CERTAIN BUSINESS 106
25. DEPRECIATION ALLOWANCE ON ASSETS USED FOR AGRICULTURAL PURPOSES 117
26. DEPRECIATION ALLOWANCE ON ASSETS USED IN BUSINESS OR PROFESSION 118
27. WRITTEN DOWN VALUE OF ASSETS FOR THE PURPOSE OF DEPRECIATION
ALLOWANCE 124
28. GAINS OR LOSSES ON DISPOSAL OF BUILDING, MACHINERY OR PLANT 125
29. COMPUTATION OF DEPRECIATION ALLOWANCE AND AMORTIZATION 125
30. AMENDMENT IN PARAGRAPH II OF THE 3RD SCHEDULE 126
31. ADVANCE PAYMENT OF TAX 126
32. DEDUCTION OR COLLECTION OF TAX AT SOURCE 127
33. AMENDMENT OF SECTION 51 130
34. AMENDMENT OF SECTION 52, 52A AND 52AA 130
35. AMENDMENTS OF SECTION 52D 135
vii
36. AMENDMENTS OF SECTION 52DD 136
37. AMENDMENTS IN SECTION 52JJ 137
38. AMENDMENTS OF SECTION 52N 138
39. DEDUCTION OF TAX FROM RESIDENT FOR ANY INCOME IN CONNECTION
WITH ANY SERVICE PROIDED TO ANY FOREIGN PERSON: SECTION 52Q 138
40. AMENDMENT IN SECTION 52R 139
41. COLLECTION OF TAX FROM MANUFACTURER OF SOFT DRINK :
SECTION 52S 139
42. DEDUCTION FROM PAYMENT ON ACCOUNT OF LOCAL LETTER OF CREDIT,
ETC: SECTION 52U 139
43. COLLECTION OF TAX FROM MEMBER OF STOCK EXCHANGES: SECTION
53BBB 140
44. AMENDMENTS IN SECTION 53BBBB 140
45. A NEW SECTION 53CCC 140
46. AMENDMENT OF SECTION 53E 141
47. AMENDMENT OF SECTION 53F 141
48. AMENDMENT OF SECTION 53FF 142
51. AMENDMENT OF SECTION 57A 146
54. COMPUTATION OF ADVANCE TAX 147
55. AMENDMENT OF SECTION 68A & 68B 148
56. AMENDMENTS OF SECTION 73 AND 73A 150
57. AMENDMENT OF SECTION 75, 75A & 75AA 152
58. PRODUCTION OF ACCOUNTS AND DOCUMENTS, ETC. 157
60. ASSESSMENT ON CORRECT RETURN 159
61. ASSESSMENT UNDER SIMPLIFIED PROCEDURE 159
62. REPLACEMENT OF SECTION 82BB 160
63. AMENDMENT OF SECTION 82C 165
64. DEDUCTION OF TAX FROM THE PAYMENT TO CONTRACTORS, ETC. 169
65. LIABILITY TO TAX IN CASE OF SHIPPING BUSINESS OF RESIDENT 170
66. TRANSFER PRICING 172
viii
67. AMENDMENT OF SECTION 107I 174
68. INFORMATION REGARDING FILING OF RETURN BY EMPLOYEES:
SECTION 108A 174
69. AUTOMATIC FURNISHING OF INFORMATION 176
70 AMENDMENT OF SECTION 117A 176
71. POWER OF COMMISSIONER OR INSPECTING JOINT COMMISSIONER TO REVISE
THE ERRONEOUS ORDER 176
72. PENALTY FOR FAILURE TO VERIFY TAXPAYER'S IDENTIFICATION NUMBER, ETC. 177
73. AMENDMENT OF SECTION 129A 177
74. ORDERS OF PENALTY TO BE SENT TO DEPUTY COMMISSIONER OF TAXES 178
75. REVISION OF PENALTY BASED ON THE REVISED AMOUNT OF INCOME 178
78. AMENDMENT OF SECTION 152J 179
79. INTEREST PAYABLE BY THE GOVERNMENT ON DELAYED REFUND 179
80 ANNUAL RETURNS IN RESPECT OF SALARY, INTEREST AND DIVIDEND 179
81. ASSESSMENTS 180
(i) Assessment on correct return and assessment after hearing: 180
(ii) Spot assessment 180
(iii) Provisional assessment 182
(iv) Best judgment assessment 182
(v) Presumptive tax on owners of Road Transports 182
(vi) Explanation as to the source of fund for purchase of Luxury cars above
2000 cc and Jeep above 3000 cc 183
(vii) Presumptive tax on owners of water transports 183
(viii) Assessment on the basis of report of a Chartered Accountant 184
(ix) Assessment in the case of discontinued business 184
(x) Assessment in the case of deceased Persons 185
(xi) Assessment in the case of departure from Bangladesh 185
(xii) Assessment in the case of Minors, lunatics, Idiots, Beneficiaries of any
Trust, etc. 185
(xiii) Assessment of Co-operative Societies 186
82. TAX, ETC. ESCAPING PAYMENT 186
83. LIMITATION FOR ASSESSMENT 189
ix
84. SET-OFF OF LOSSES 190
(i) Set-off of loss in the case of firm 191
(ii) Set-off of loss in the case of succession in business 191
(iii) Carry forward of loss from business 191
(iv) Carry forward of loss in speculation business 191
(v) Carry forward of loss under the head “Capital Gains” 192
(vi) Carry forward of depreciation allowance 192
(vii) Loss of Agricultural Income 192
(viii) Treatment of profit or loss arising out of sale of assets on which depreciation
was previously allowed 192
85. APPEALS, REVISION, REFERENCE AND TAXES SETTLEMENT 193
87. PUNISHMENT FOR PROVIDING FALSE INFORMATION, ETC 197
88. FURTHER ENQUIRY AND INVESTIGATION , ETC. FOR PROSECUTION 197
89. REPLACEMENT OF SECTION 184A 199
90. AMENDMENT OF SECTION 184F 203
91. POWER TO CONDONE OR EXTEND, ETC : SECTION 184G 203
92. ADDITION OR INSERTION OF A NEW SECTION 185A 204
93. TIME-LIMITS FOR FINALISATION OF ASSESSMENT AND ALSO RE-ASSESSMENT IN
CONSEQUENCE OF APPEAL ETC. 204
94. MAINTENANCE OF ACCOUNTS 205
95. ADDITIONAL POWERS OF ENQUIRY AND PRODUCTION OF DOCUMENTS 206
96. POWER OF GIVING ORDER FOR NOT REMOVING PROPERTY 207
97. PENALTIES FOR DIFFERENT KINDS OF DEFAULTS 208
98. OFFENCES AND PROSECUTION-PUNISHMENT FOR NON-COMPLIANCE OF
OBLIGATIONS 210
99. PUNISHMENT FOR IMPROPER USE OF TAX-PAYER’S INDENTIFICATION NUMBER 212
100. PUNISHMENT FOR OBSTRUCTING AN INCOME TAX AUTHORITY 212
101. PUNISHMENT FOR UNAUTHORISED EMPLOYMENT 213
102. AVOIDANCE OF DOUBLE TAXATION 213
103. RELIEF IN RESPECT OF FOREIGN INCOME 213
104. LIABILITY FOR PAYMENT OF TAX UNDER CERTAIN CIRCUMSTANCES 214
105. STATEMENTS, RETURNS, ETC, TO BE CONFIDENTIAL 214
x
106. CORRECTION OF ERRORS APPARENT FROM RECORD 215
107. REGISTRATION OF INCOME TAX PRACTITIONERS BY THE BOARD 215
108. REQUIREMENT OF CERTIFICATE OR ACKNOWLEDGEMENT RECEIPT OF RETURN
OF INCOME IN CERTAIN CASES 216
109. REFUND OF TAX 216
110. RATES OF INCOME TAX FOR THE ASSESSMENT YEAR 2020-2021 (THE SECOND
SCHEDULE): SECTION 52 OF THE FINANCE ACT, 2020 217
111. TAX RATES FOR COMPANY, LOCAL AUTHORITY AND THOSE TAXPAYERS WHO PAY
TAX AT THE MAXIMUM RATES IN ACCORDANCE WITH INCOME TAX ORDINANCE, 218
1984
112. RATES OF INCOME TAX IN RESPECT OF A NON-RESIDENT PERSON EXCEPT A
BANGLADESHI NON-RESIDENT, NOT BEING A COMPANY AND IN RESPECT OF
CAPITAL GAINS AND WINNINGS FROM LOTTERIES, CROSSWORD PUZZLES ETC: 219
TAX RATES IN SPECIAL CASES: 221
RATES OF SURCHARGE 221
113. WEALTH TAX 223
114. FOREIGN TRAVEL TAX 223
115. TAX ON AIR LINE TICKETS 226
116. ALTERNATIVE DISPUTE RESOLUTION 226
117. THE STAMP DUTY 232
118. ADDITIONAL TAX ON TRANSFER OF IMMOVABLE PROPERTY 263
119. GIFT TAX 263
120. CUSTOMS 266
A Rates of customs duty on some important items 266
B. Transhipment and Transit Rule, 2010 272
C. The Passengers (Non-Tourist) Baggage (Import) Rules 276
121. EXCISE DUTY ON BANK ACCOUNT AND AIRLINE TICKETS 285
122. VALUE ADDED TAX: GOODS EXEMPTED FROM VAT 286
123. RATE OF SUPPLEMENTARY DUTY ON SOME IMPORTANT GOODS & SERVICES 307
xi
PRELIMINARY
The Chamber’s Summary of Taxation Rules has been prepared on

the basis of the Income Tax Ordinance, 1984 (XXXVI of 1984), as
amended from year to year including the amendments made by
the Finance Act, 2021 and the Income Tax Rules, 1984, as
amended from time to time through Notifications.
The Summary also contains relevant information on the Gift Tax,

Foreign Travel Tax, Tax on Air Line Tickets, Stamp Duty, Customs
Duty, Excise Duty, Value Added Tax (VAT) and Supplementary
Duty, etc.
----------
INCOME-TAX AUTHORITIES (SECTION 3)
Income-tax Authorities for the purpose of the Income Tax Ordinance, 1984 are
as under:
(1) The National Board of Revenue,
(1B) Chief Commissioner of Taxes;
(2) Director-General of Inspection (Taxes)/ Additional Director

General/ Deputy Director General of Inspection,
(2A) Commissioner of Taxes (Appeals),
(2B) Commissioner of Taxes (Large Taxpayer Unit);
(2C) Director General, Training;
(2D) Director-General Central Intelligence Cell;
(3) Commissioner of Taxes,
(3A) Additional Commissioner of Taxes who may be either Appellate

Additional Commissioner of Taxes or Inspecting Additional
Commissioner of Taxes,
(4) Joint Commissioner of Taxes who may be either Appellate Joint

Commissioner of Taxes or Inspecting Joint Commissioner of
Taxes,
(5) Deputy Commissioner of Taxes,
(6) Tax Recovery Officers,
(7) Assistant Commissioner of Taxes,
(8) Extra Assistant Commissioner of Taxes,
(9) Inspector of Taxes.
-----------------
CUSTOMS AUTHORITIES: (SECTION 3)
1. Commissioner of Customs.
2. Commissioner of Customs (Appeals).
3. Commissioner of Customs (Bond)
4. Commissioner of Customs (Valuation and Internal Audit).
5. Director General, Central Intelligence Cell
6. Director General (Audit, Intelligence and Investigation, Value

Added Tax).
7. Director General (Customs, Intelligence and investigation).
8. Director General (Duty, Exemption and Drawback)
9. Director General (Training).
10. Additional Commissioner of Customs or Addl. Director General.
11. Joint Commissioner of Customs or a Director.
12. Deputy Commissioner of Customs or a Deputy Director.
13. Assistant Commissioner of Customs or an Assistant Director.
14. Revenue Officer
15. Any Officer of Customs with any other designation.
Note: By amendment of Section 5, Act IV of 1969 vide Finance Ordinance, 2007

new clause (a) in place of old clause (a) has been inserted authorising any Additional
Commissioner of Customs to exercise any of the powers of a Commissioner of
Customs specified in clause (a)(b)(c)(d) of Section 3.
________
VALUE ADDED TAX AUTHORITIES:
(Section 78 of VAT & Supplementary Duty Act, 2012)
1. Chief Commissioner, Value Added Tax.
2. Commissioner of Value Added Tax (VAT)
3. Commissioner (Appeals), Value Added Tax.
4. Commissioner, Large Tax Payers Unit, Value Added Tax.
5. Director General, Central Intelligence Cell, Value Added Tax.
6. Director-General, Directorate of Audit, Intelligence & Investigation,

Value Added Tax.
7. Additional Commissioner / Addl. Director-General, Value Added Tax.
8. Joint Commissioner / Director, Value Added Tax.
9. Deputy Commissioner / Deputy Director, Value Added Tax.
10. Assistant Commissioner / Asstt. Director, Value Added Tax.
11. Revenue Officer
12. Revenue Officer and Assistant Revenue Officer, VAT or
13. Any other Officer deployed by Board.
_______
COMMISSIONERS AND OTHER EQUIVALENT POSTS OF TAXATION CADRE
1. Director General, Central Intelligence Cell, Dhaka

2. Director General, Inspection, Dhaka
3. Director General, Training, Dhaka
4. Commissioner of Taxes, L.T.U., Dhaka
5. Commissioner of Taxes, Central Survey Zone, Dhaka
6. Commissioner of Taxes, Zone-1, Dhaka
21. Commissioner of Taxes, Zone, Narayanganj
22. Commissioner of Taxes, Zone, Gazipur
23. Commissioner of Taxes, Zone, Mymensingh
24. Commissioner of Taxes, Zone-1, Chittagong
28. Commissioner of Taxes, Comilla Zone
29. Commissioner of Taxes, Khulna Zone
30. Commissioner of Taxes, Rajshahi Zone
31. Commissioner of Taxes, Bogra Zone
32. Commissioner of Taxes, Sylhet Zone
33. Commissioner of Taxes, Ranpur Zone
34. Commissioner of Taxes, Barisal Zone
35. Commissioner of Taxes, Dhaka Appeal Zone-1
36. Commissioner of Taxes, Dhaka Appeal Zone - 2
37. Commissioner of Taxes, Dhaka Appeal Zone - 3
38. Commissioner of Taxes, Dhaka Appeal Zone-4
39. Commissioner of Taxes, Khulna Appeal Zone
40. Commissioner of Taxes, Rajshahi Appeal Zone
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cÖ‡gvkbvj e¨q Lv‡Z
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mxgv wba©viY K‡i cÖewZ©Z GB
aviv, bb-ZvwjKvfy³
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Dr‡m Ki KZ©b Dci Dr‡m Ki KZ©b nvi n‡jv: KvQ ‡_‡K Dr‡m Ki KZ©b nvi
†hŠw³KxKiY: AwaKvsk ‡¶‡Î 20% - ‡hgbt AZ¨waK hv AwaKvsk ‰ØZ Ki
bs weeiY nvi D‡jøwLZ ‡mev cwinvi Pyw³i cwicš’x Ges
1 civgk© ev 20% mg~‡ni ‡¶‡Î Abvevmx ‡`k¸wji cÖvwšÍK K‡ii
KÝvj‡UwÝ †mev
Abvevmx Avq Gi nv‡ii Zyjbvq AZ¨waK ‡ewk
2 ‡ckvMZ †mev, 20%
cÖhzw³MZ †mev, Dci Dr‡m Ki (D`vt Gwkqvb ‡`k¸wji Mo
cÖhzw³MZ Ávb ev KZ©b m‡e©v”P K‡ii nvi-2১%Ges wek¦ Mo-
cÖhzw³MZ 10% 24%| m~Î: (IBwmwW, 2020)
mnvqZv wba©viYKiv|
3 ¯’vcZ¨, Af¨šÍi 20%
bKkv, d¨vkb D`vniY ¯îƒc ejv †h‡Z cv‡i,
wWRvBb ev eZ©gv‡b Dr‡m Ki KZ©b nvi
cÖwµqv bKkv 20% hvi gv‡b G‡¶‡Î
4 eë¯’vcbv †mev 20% Awbevmx †Kv¤úvwbi gybvdv
B‡f›U
g¨v‡bR‡g›U mn
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5 iq¨vjwU, 20% hv AZ¨šÍ Aev¯Íe|
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6 weÁvcb m¤cÖPvi 20% we‡ePbv K‡i; Avgiv Dr‡m Ki
7 weÁvcb ‰Zix ev 15%
KZ©b Gi nvi m‡e©v”P 1০%
wWwRUvj ivLvi Avn&evb RvbvB hv AZ¨šÍ
gv‡K©wUs ev¯Íem¤§Z|
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m¤úwK©Z åg‡Yi ‡¶‡Î Aby‡gv`b‡hvM¨ K‡i 0.50%Gi cvIqvi ‡_‡K ‰e‡`wkK åg‡Yi
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Aby‡gv`b‡hvM¨ eQi A_©vr 2020 mv‡ji Finance ‡Kvb eëmvi ‡¶‡Î ‰e‡`wkK
Li‡Pi mxgv Act Gi gva¨‡g Zrc~e©eZ©x nvi åg‡Yi LiP Zvi evwl©K
ms‡kvab aviv 1.25% ms‡kvab K‡i 0.50% Uvb©Ifv‡ii 0.50% nv‡i
30k: Kiv n‡q‡Q | B‡Zvc~‡e© Avgiv Aby‡gv`b‡hvM¨ LiP n‡j Zv
1.25% nvi‡KB AZ¨šÍ Kg wbZvšÍB AcÖZyj Ges GB Li‡P
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A_© AvB‡b Zv Av‡iv Kwg‡q
0.50% Kiv n‡q‡Q |
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LiP wnmv‡e ‡eZb cÖ`v‡bi ‡¶‡Î perquisites b¨~bZg 10 2018 Gi gva¨‡g| Zvi c~‡e©
perquisites Gi m‡e©v”P mxgv wba©vwiZ Av‡Q 5 j¶ j¶ UvKv Kiv GB mxgv wQj 4 j¶ 75 nvRvi
mxgv msµvšÍ aviv 50 nvRvi UvKv| ‡nvK| UvKv, A_©vr gvÎ 75 nvRvi
30(e) ms‡kvab UvKv e…w× K‡i `xN©w`‡bi GB
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Zzjbvq AZ¨šÍ AcÖZzj wQj|
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Dfq Lv‡ZB ‡eZb-fvZv
cÖfw… Zi e¨vcK e…w× n‡q‡Q Gi
d‡j GB mxgv ‡hŠw³K bq Ges
perquisites Gi g‡a¨ AšÍf©y³
fvZv Øviv A‡bK ‡¶‡ÎB
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Abyhvqx Rxeb aviY m¤¢e bq,
Ges eZ©gv‡b wba©vwiZ GB mxgv
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১ ২ ৪ ৩ ৫ 6
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Ki cÖ`vb Kiv nq|
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gva¨‡g Avw_©K ‡Kvb wKQy mywbw`©ó fv‡e D‡jøL bv Kwi ‡h, A_© GwRGg G ‡kqvi ‡nvìvi‡ì
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cwieZ©b c×wZ‡Z cÖ‡qvM Kiv nqt Avw_©K ev‡R‡U ‡h nq| AZGe, Giƒc ‡KvbI
‡i‡U«vm‡cw±f 1) K‡c©v‡iU Ki nvi m¤úwK©Z ‡h ‡Kvb cwieZ©b Kiv cwieZ©b hw` ‡i‡U«vm‡cw±fjx
Ges ‡Kvb cwieZ©b: ‡i‡U«vm‡cw±fwj n‡j ‡hb me©`v cÖ‡qvM Kiv nq, hv m¤ú~Y©
cÖm‡cKwUf c~e©eZ©x eQ‡ii 1 jv RyjvB ‡_‡K cÖm‡cKwUfwj cÖwµqvB weK…Z K‡i Ges Zv
cÖ‡qvM| Kvh©Ki nq| cÖ‡qvM Kiv nq | ‡gv‡UB hyw³hy³ bq|
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Kvh©Ki nq| wKš‘ cwic‡Îi gva¨‡g cwieZ©b
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me©`v aibv Av‡Q ‡h, GBiƒc GB cwieZ©b ‡kqvi ‡nvìvi‡ì mš‘ó
cwieZ©b ‡i‡U«vm‡cw±fwj c~e©eZ©x Ki‡e Ges U¨v· cwiKíbvq
eQ‡ii 1 jv RyjvB ‡_‡K Kvh©Ki k…•Ljv Avb‡e|
nq| A_© AvBb cÖKvwkZ nIqvi
c‡i RvZxq ivR¯^ ‡evW© KZ©…K Ki`vZv‡K K‡ii nvi Ges
cÖKvwkZ cwic‡Îi weeiYx ‡bvU G Ab¨vb¨ cwieZ©b¸wj m¤ú‡K©
me©`v D‡jøL _v‡K ‡h, Ab¨vb¨ avibv _vK‡Z n‡e hv mvgwMÖK Ki
cwieZ©b ‡i‡U«vm‡cw±fwj c~e©eZ©x cwiKíbvq cÖfve ‡d‡j|
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n‡e| cÖwZeQi AvqKi AvB‡bi
cvewj‡Kkb G cÖKvwkZ cwic‡Îi cwieZ©b ‡i‡U«vm‡cw±f cÖ‡qvM
weeiYx ‡bvU G D‡jøL Kiv n‡q‡Q Kiv bwRiwenxb Ges cÖwZ‡ekx
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memgq ‡i‡U«vm‡cw±fwj cÖ‡qvM AvB‡bi ‡Kvb Abykxjb ‡bB|
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2020 Gi 2020 Gi A_© AvB‡bi gva¨‡g m¤ú~Y©iƒ‡c wejyß Ki`vZvi Uvb©Ifvi ev wiwmÞ
gva¨‡g ms‡hvwRZ bZyb AvBb Abyhvqx KivB me‡_‡K wZb ‡KvwU UvKvi ‡ewk n‡j
ms‡hvwRZ jvf-‡jvKmvb wbwe©‡k‡l Uvb©Ifvi mnR mgvavb| Zvi b~¨bZg Ki n‡e ‡gvU
b¨~bZg Ki ev wiwmÞ Gi Dc‡i wewfbœ nv‡i wiwmÞ Gi 0.50%| Avgiv hw`
msµvšÍ bZyb b~¨bZg Ki wba©viY Kiv n‡q‡Q hv GKwU ev¯Íe D`vniY Kíbv
Dcaviv 82C ev¯Í‡e AZ¨šÍ A‡hŠw³K Ges Kwi, ‡hgb GKRb wWw÷«weDUi
Gi Dcaviv 4 Ki`vZv‡ì Rb¨ AZ¨šÍ A_ev wWjvi wWmKvD›U ev
ms‡kvab ‡bwZevPK| Kwgkb wn‡m‡e 10% nv‡i A_©
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Kwgkb Aewkó _v‡K GB
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w`‡j 1% ev 2% jvf ev wbU
gybvdv Kiv A‡bK KwVb n‡q
hvq| ‡m ‡¶‡Î Zvi Av‡qi
Dci cÖ‡`q Ki ‡Kvbµ‡gB Uvb©
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Gi KvQvKvwQI n‡e bv
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v
µwgK cÖ¯ÍvweZ
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kZ kZ ‡KvwU GgbwK nvRvi
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ev wiwmÞ _v‡K hvi ‡_‡K Zviv
GK kZvsk nv‡i I jvf Ki‡Z
cv‡ib bv Ges GgbwK ‡m›U«vj
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wewfbœ cÖwZ‡e`b Abyhvqx Zv‡ì
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MÖm gybvdv MÖn‡Yi wb‡`©k ‡`qv
n‡q _v‡K ‡m ‡¶‡Î ‡gvU
Uvb©Ifvi ev wiwmÞ Gi Dc‡i
0.50% b~¨bZg Ki Av‡ivc
Kiv n‡j GB ai‡bi eëmv
m¤ú~Y© wejyß n‡q hv‡e| 2020
Gi A_© AvBb Gi gva¨‡g
ms‡hvwRZ GB AvBbwU Awej‡¤^
cÖZ¨vnvi Kiv cÖ‡qvRb |
7. b¨~bZg Ki ev eZ©gv‡b cÖPjxZ AvBb Abyhvqx G‡¶‡Î ïay gvÎ †Kvb GKRb Ki`vZv hw`
minimum tax Dr‡m KwZ©Z A_ev msM…nxZ 30 aviv AvKl©Y ‡jvKmv‡bi m¤§yLxb nb ZeyI
mswkøó aviv Ki‡K Drcv`bKvix KZ…©K (aviv- K‡i GiKg Ki Zvi Drm Ki ‡diZ ‡Ìqvi
82C Gi 53 Abyhvqx Avg`vbx ch©v‡q e¨wZ‡i‡L Dr‡m ‡Kvb weavb ‡bB, A_©vr jvf ev
ms‡kvab : e¨vwZZ) b¨~bZg Ki`vq wn‡m‡e KwZ©Z Ki‡K †jvKmvb hvB ‡nvK bv †Kb
we‡ePbv Kiv nq, A_©vr Ki`vZvi P~ovšÍ `vq Dr‡m KwZ©Z Ki‡K b~¨bZg
jvf ev †jvKmvb hvB ‡nvK bv wn‡m‡e we‡ePbv Ki`vq wn‡m‡e we‡ePbv Kiv
‡Kb GB Dr‡m KwZ©Z Ki ‡_‡K K‡i AvBb nq| A_P †h‡¶‡Î Drm Ki
`vweK…Z Ki KL‡bvB Kg n‡e bv| ms‡kvab Kiv A‡c¶v cwiMwbZ AvqKi ‡ewk
wKš‘ Dc Ki Kwgkbv‡ii Avq †nvK| nq ‡m‡¶‡Î Zv‡K AwZwi³ Ki
cwiMbbv Abyhvqx Dr‡m KwZ©Z cwi‡kva Ki‡Z nq, GwU
Ki A‡c¶v `vexK…Z Ki hw` ‡ewk ‰elg¨g~jK| KviY hw` e¨vemvq
nq ‡m ‡¶‡Î Ki`vZv‡K AwZwi³ ‡jvKmvb nIqvi Kvi‡Y Dr‡m
Ki cwi‡kva Ki‡Z nq| KwZ©Z Ki ‡diZ cÖ`vb K‡i
Ki`vZv‡K DrmvwnZ Kiv
n‡Zv, Zvn‡j GB cÖkœ DV‡Zv
bv| Ab¨w`‡K 30 aviv mswkøó
compliance enforce Kivi
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cwieZ©b‡K mgybœZ ‡i‡LB,
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AvKl©Y K‡i GiKg Ki e¨wZZ
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ms‡kvab Kiv Ki`vZv I Ki
wefvM Df‡qi ‡¶‡Î ‡hŠw³K I
fvimvg¨gyjK n‡e| AvqK‡ii
g~j bxwZ (spirit) ‡K we‡ePbv
K‡i GB AvBbwU ms‡kvab Kiv
DwPZ|
8. U¨vK‡mm 158(2) aviv Abyhvqx AvcxjvZ GB aviv `ywU ewY©Z `ywU avivi ‡¶‡ÎB Ki
AvcxjvZ hyM¥-Kwgkbvi A_ev Ki Kwgkbvi ms‡kvab K‡i cwi‡kv‡ai k‡Z©i wel‡q
U«vBeybvj G (Avcxj) Gi Av‡`‡ki weiæ‡× c~e© kZ© wn‡m‡e Ki`vZv‡ì c¶ ‡_‡K AvcwË
Avwcj `v‡qi U¨vK‡mm AvcxjvZ U«vBeybvj G Ki cwi‡kv‡ai `xN©w`‡bi, KviY P~ovšÍ
A_ev gvbbxq wØZxq Avwcj `v‡q‡ii ‡¶‡Î cwie‡Z© Bank Av‡`‡ki Ki`vZvi AbyK~‡j Ki
nvB‡KvU© Ki`vZvi 74 avivq cwi‡kva‡hvM¨ Guarantee ‡diZ m…wó n‡jI Ges ‡diZ
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gvgjv `v‡q‡ii Abyhvqx U¨vK‡mm AvcxjvZ cwi‡kv‡ai cwie‡Z© e¨vsK
c~e©kZ© wn‡m‡e U«vBeybvj Gi Av‡`‡ki weiæ‡× M¨vivw›U cÖ`v‡bi kZ© Av‡ivc
wbw`©ó nv‡i Ki gvbbxq nvB‡KvU© wefv‡M ‡idv‡iÝ Kiv n‡j Ges P~ovšÍ wb®úwËi
cwi‡kva (Reference) `v‡q‡ii ‡¶‡Î Ki ci AwZwi³ Ki `vwe m…wó n‡j
msµvšÍ aviv DwjøwLZ cv_©‡Kï 10 j¶ ev Zvi cwi‡kva‡hvM¨ Ki cwi‡kva
158(2) Ges wb‡P n‡j 15% Ges 10 j‡¶i mv‡c‡¶ e¨vsK M¨vivw›U ‡diZ
160 ms‡kvab Dci n‡j 25% nv‡i Ki cÖ`v‡bi cÖ_v cÖPjb Ki‡j
cwi‡kv‡ai c~e© kZ© i‡q‡Q| Ki`vZv‡ì AvcwË _vKvi
KviY _vK‡e bv|
9. Aby‡gv`b‡hvM¨ we`¨gvb AvBb Abyhvqx GB mKj Aby‡gvw`Z mxgv evsjv‡`‡k bb-ZvwjKvfy³

LiP wnmv‡e LiP Aby‡gv`‡bi Rb¨ GKwU mxgv Avw_©K weeiYx‡Z cvewjK †Kv¤úvwbi Kvh©Ki
royalty, Av‡Q hv wbgœiƒc : cÖ`wk©ZUvb© K‡ii nvi Ab¨vb¨ ‡`‡ki
technical Ifvi Gi 6% Zyjbvq D‡jøL‡hvM¨ cwigv‡Y
services fee,
technical
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know-how fee e‡l©i Rb¨ mvewmwWqvwi wbw`©ó cwigvY iq¨vjwU Ges
or technical A_ev A¨v‡mvwm‡qU †Kv¤úvwb KvwiMwi mnvqZv wd Abby‡gv`b
assistance fee A_ev R‡qb †fÂvi †hvM¨ LiP wnmv‡e we‡ePbv
BZ¨vw` msµvšÍ †Kv¤úvwbi A¨v‡mvwm‡qU Kivi Kvi‡Y n‡q _v‡K|
aviv 30(h) e¨ZxZ GKvD›Um G †NvwlZ ZvQvov, †h‡nZy iq¨vjwU Ges
ms‡kvab eëmv Avq Gi 10%nv‡i| KvwiMwi mnvqZv wd GKwU
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2014, ZvwiL 2) GB RvZxq AMÖnY‡hvM¨ vM¨ nv‡ii Zyjbvq wKQyUv Kg
01/07/14) e¨v‡qi Dci Ki cÖ`vb eëmvwqK n‡Z cv‡i;
Ki‡Z nq, Z‡e GB RvZxq e¨q wnmv‡e 2) GB RvZxq wmGmAvi e¨q
wmGmAvi e¨‡qii 10% Gi we‡ePbv Zv‡ì wbR¯^ cQ›` g‡Zv
mgcwigvY weav‡b ewY©Z Kiv; Ki‡Z cv‡i bv, KviY GB
kZ©vejx mv‡c‡¶ Qvo 2) †Kv¤úvbx RvZxq wmGmAvi e¨q
wnmv‡e Aby‡gvw`Z n‡e; mg~n‡K ïaygvÎ miKvi KZ©…K
3) GB RvZxq mg¯Í wmGmAvi miKvi Aby‡gvw`Z ms¯’vq Ki‡Z
e¨q ïaygvÎ miKvi KZ©…K KZ©…K nq;
Aby‡gvw`Z ms¯’vq Ki‡Z Aby‡gvw`Z
nq| ms¯’v Dc‡ii kZ© ¸wj wmGmAvi e¨q
e¨ZxZ wbiærmvwnZ K‡i| hw`
Zv‡ì ms¯’v¸‡jv Zv‡ì wbR¯^ ‡¶Î
wbR¯^ ¸wj‡Z wmGmAvi Kvh©µ‡gi
cQ›` g‡Zv gva¨‡g A_© e¨q Kivi AbygwZ
GB RvZxq cvq Ges GB ai‡Yi e¨q‡K Ki
wmGmAvi Qv‡oi AvIZvq Avbv nq, hv
Kvh©µg ‡`‡ki mvgvwRK m~PK weKv‡k
Kivi miKvi Ges Rbmvavi‡Yi g‡a¨
AbygwZ wbLyuZ Askx`vwiZ¡ ‰Zwi Ki‡e|
‡Ìqv|
27. e¨w³ Ki`vZvi A_© AvBb 2020, G AvqKi Avgiv ZvB cÖ¯Íve FMCG A_ev mgRvZxq
Gi †¶‡Î Aa¨v‡`k 1984 aviv 82 wm (4) KiwQ †h, e¨w³ eëmvi wWjvi ev cwi‡ekK
b~¨bZg K‡ii Gi ms‡hvR‡bi gva¨‡g e¨w³ Ki`vZvi Gi e¨w³ Ki`vZvMY cÖZ¨¶fv‡e
weavb (AvqKi Ki`vZvi Gi ‡¶‡Î b~¨bZg K‡ii †¶‡Î AvqKi ¶wZMÖ¯’ n‡eb, KviY Zv‡ì
A`¨v‡`k Gi weavb cÖeZ©b Kiv n‡q‡Q; Aa¨v‡`ki aviv eëmvwqK Avq mvaviYZ ‡gvU
aiv 82wm (4) 82 wm (4) Gi cÖvwßi 1.5% †_‡K 6% g‡a¨
†gvevBj ‡dvb Acv‡ikb Ges AvIZvq b~¨bZg n‡q _v‡K|
wmMv‡iU, wewo, wPwe‡q LvIqv K‡ii cÖewZ©Z GB
ZvgvK, †avuqvwenxb ZvgvK ev Ab¨ weavbwU wejyßKiv GB avivwU AvqKi Aa¨v‡`k,
†h ‡KvbI ZvgvKRvZ cY¨ †nvK| 1984 Gi D‡Ïk¨ c~i‡Y e¨Z¨q
Drcv`‡b wbhy³ e¨w³ Ki`vZv NUvq, AvqKi Av‡qi Dci
e¨ZxZ Ab¨‡Kvb e¨w³ Ki`vZv avh©K…Z Ki n‡jI aviv 82 wm
hvi †gvU cÖvwß (MÖm wiwmÞ) 3 (4) Gi AvIZvq b~¨bZg K‡ii
†KvwU UvKv ev ZviI †ewk Zvi cÖewZ©Z GB weavbwU eZ©vq †gvU
b~¨bZg K‡ii nvi †gvU cÖvwßi cÖvwßi Dci, hv †gvU cÖvwßi
0.50%| 0.5% †_‡K 2%|
xvi
µwgK cÖ¯ÍvweZ
bs weavb
১ ২ ৪ ৩ ৫ 6
Ki`vZv‡ì g‡a¨ cÖ‡`q K‡ii

mgZv Avbvi LvwZ‡i weavbwUi
wejyß Kiv †nvK|
28. Ki AeKvk Ki AeKvk myweav cÖvwßi ZvwjKv Avgiv ZvB cÖ¯Íve Lv`¨ gvby‡li †gŠwjK Pvwn`v,
myweav aviv n‡Z Lv`¨ Drcv`b wkí ewntf~Z KiwQ, hv‡Z GB Pvwn`vi c~i‡Yi j‡¶¨,
46wewe i‡q‡Q| Lv`¨ Drcv`b evsjv‡`‡ki †fv³v‡ì ‡fRvj
wkí‡K Ki gy³ Lv`¨ Ges cywó Pvwn`v
AeKvk myweav gv_vq †i‡L Ki AeKvk myweavi
cÖvwßi ZvwjKv d‡j gvbm¤§Z Lv`¨c‡Yï
fyw³ Kiv nq| Drcv`b wbwðZ n‡e Ges GB
Lv‡Z wkí wecøe m¤¢e|
29. e¨w³ K‡ii eZ©gv‡b cÖ`Ë nvi Abymv‡i †bU Avgiv cÖ¯Íve we`¨gvb D”P K‡ii nv‡ii
Dci mviPvR© m¤ú` wbw`©ó mxgv Qvwo‡q †M‡j KiwQ †h, Ki Dc‡i mviPvR© Av‡iv‡ci d‡j
e¨w³ †kÖbx Ki`vZv‡K mviP©vR `vq‡i Dci Ae‡k‡l e¨w³ †kÖYxi
wnmv‡e AwZwi³ A_© cÖ`vb Ki‡Z mviPvR© Ki`vZv‡ì Kvh©Ki K‡ii nvi
n‡e| Av‡iv‡ci †¶‡Î †e‡o hvq, ZvB †bU m¤ú‡ì
†bU m¤ú‡ì m‡e©v”P mxgv evmvi PvR©
cwigvY n‡Z n‡e Acmvi‡Yi cÖ¯Íve †Ìqv n‡jv|
5 (me©wbgœ g~j¨)
†KvwU UvKv|
30. Offshore Offshore cÖPwjZ AvšÍR©vwZK wbqg
Banking Unit Banking Unit Abyhvqx c~‡e©i OBU bxwZgvjvq
bxwZgvjvi (OBU) Gi OBU KZ…©K cÖ`Ë F‡Yi my‡ì
cÖfve (Dr‡m F‡Yi wecix‡Z Dr‡m Ki KZ©b Ae¨vnwZ cÖvß
K‡ii cÖ‡qvM) cÖ`Ë my‡ì Dci wQj| hvB‡nvK, bZzb OBU
Ki Ae¨vnwZi bxwZgvjvq GB ai‡Yi †Kvb
e¨vcv‡i OBU Ae¨vnwZi weavb †bB| A_v©r
bxwZgvjvq ¯úó G‡ÿ‡Î 20 kZvsk Drm Ki
wb‡`©kbv _vKv KZ©b Kiv nq| d‡j e¨vs‡Ki
DwPZ| A_©vqb LiP A‡bK †e‡o hvq|
mvgMÖxKfv‡e Cost of Doing
Business ‡e‡o hv‡”Q Ges
ißvbxKviKMYI ÿwZMÖ¯’
n‡”Qb| GQvovI Dr‡m Ki
KZ©‡bi GB weav‡bi Kvi‡Y FY
MÖnY e¨qeûj n‡q c‡o| d‡j
UPAS ‡jb‡`b¸‡jv, †h¸‡jv
eZ©gv‡b OBU ‡Z nq, †m¸‡jv
xvii
µwgK cÖ¯ÍvweZ
bs weavb
১ ২ ৪ ৩ ৫ 6
†`‡ki evB‡i nIqvi m¤¢vebv
i‡q‡Q| Gi Kvi‡Y RvZxq
ivR¯^ ‡evW© 40 kZvsk ivR¯^
nviv‡e| D‡jøL¨, cvk¦eZ©x
†`k¸‡jv‡Z OBU Gi Dci GB
ai‡bi Drm Ki KZ©‡bi ‡Kvb
weavb ‡bB|
ïé
(1) Customs Act, 1969, wewagvjv, Av‡`k, e¨vL¨vcÎ BZ¨vw` welqK cÖ¯Íve:
µt cÖ¯Íve cÖ¯Ív‡ei c‡þ hyw³ gšÍe¨

bs we`¨gvb aviv ev weavb cÖ¯ÍvweZ ms‡kvab
(1) (2) (3) (4) (5)
1.
ïé g~j¨vqb wewagvjv 2000 (Gm Avi I 57- Avgv‡ì c«¯vÍ e n‡jv ïé ewnwe©‡k¦i cY¨ g~j¨ wewfbœ
AvBb/ 2000/ 1821/ ïé) Ges ïé AvBb g~j¨vqb wewagvjv h_vh_ ‰ewk¦K A_©‰bwZK m~PK I
1969 Gi aviv 25(2) I 219 : c«‡qvM K‡i wewbgq g~j¨ Dci Ab¨vb¨ wel‡qi Dci wbfi©
wfwË K‡i ïé g~j¨vqb Kiv K‡i c«wZwbqZ DVvbvgv K‡i|
ïé g~j¨vqb wewagvjv 2000 Abymv‡i †nvK| ïaygvÎ we‡kl †¶‡Î Dciš‘ eûRvwZK e…nr c«wZôvb
ïévqq‡bi Rb¨ c‡Yï g~j¨ wba©vi‡Yi †hLv‡b wewbgq g~j¨ wba©viY mg~n Ges e…nr
†¶‡Î c«K…Z wewbgq g~j¨B (Transaction Kiv m¤¢e nq bv †KejgvÎ Avg`vwbKviKMb Zv‡ì
value) nB‡e ïé g~j¨ (wewa 4)| ïaygvÎ †mB †¶‡Î cieZ©x wewamg~n AwfÁZv I `¶Zvi gva¨‡g
†hB †¶‡Î wewbgq g~j¨ wba©viY Kiv hvq ewY©Z c×wZ‡Z wewagvjvi Ab¨vb¨ ¶y`« Avg`vwbKviK
bv, †mB †¶‡Î Ab¨vb¨ wewa h_v: Awfbœ Av‡jv‡K c«‡qvM wbwðZ Kiv A‡c¶v A‡bK
c‡Yï wewbgq g~j¨ (wewa 5), mgZyj¨ †nvK| c«wZ‡hvwMZvg~jK g~‡j¨ cY¨
c‡Yï wewbgq g~j¨ (wewa 6), Ae‡ivnx µq K‡i _v‡K| Zv‡ì
g~j¨ (wewa 7), wnmveK…Z g~j¨ (wewa 8),ev wewbgq g~j¨ AvšÍRv© wZK
Ab¨vb¨ g~j¨(wewa 9), BZ¨vw` c«‡hvR¨ evRv‡ii m‡½ msMwZ †i‡L
n‡e| D³ wewamg~n ch©vqµ‡g eënvi c«wZwbqZ DVvbvgv K‡i|
Ki‡Z n‡e| G‡¶‡Î †Kvb c‡Yï g~j¨
ïaygvÎ µgvMZ nv‡i e…w×
cv‡e Giƒc cwiw¯’wZ m¤ú~Y©
Aev¯Íe|
eZ©gv‡bi ïé Kg©KZ©v‡ì
†¯^”QvPvix ¶gZvi eënvi
D‡ØMRbK ch©v‡q †cŠu‡Q‡Q|
AwaKvsk †¶‡Î wewbgq
xviii
(1) (2) (3) (4) (5)
g~j¨‡K m¤ú~Y© AM«vn¨ K‡i
Z_vKw_Z WvUv‡eR g~j¨ ev
†iKW© g~j¨‡K ïévqb g~j¨
wn‡m‡e we‡ePbv Kiv nq|
AvBb I wewa ewnf©~Z GB
c×wZ‡Z ‡Kvb c‡Yï g~j¨
KL‡bvB Kg nIqvi m¤¢e bq
eis GUv ïay µgvMZfv‡e e…w×
cv‡e| hvnv m¤ú~Y© Aev¯Íe,
A‡hŠw³K Ges †eAvBwb|
AZGe ïévq‡bi wewagvjv
h_vh_fv‡e Abymi‡Yi Rb¨
`ªyZ c«‡qvRbxq c`‡¶c M«nY
K‡i, wewbgq g~‡jï wfwË‡Z
ïévqb wbwðZ Kiv GKvšÍ
evÃbxq|
2. শতভাগ র�ানীমূলী ে�শাল বে�ড The Customs Act, 1969
ওয়য্ারহাউজ �তীত অ�া� বে�ড এর Section-104 এর
ওয়য্ারহাউজ কতৃর্ক বি�ং সুিবধার আও
শতর্াংেশর িবধানিট িন�রূ
আমদািনকৃত কাঁচামাল �ারা র�ানীত� ব
�� র�ানীত� প� উৎপাদেনর পূেবর �িত�াপেণর ��াব করা
বতর্মান িবধান অনুযায়ী ইনব�ক হেলাঃ
কাঁচামােলর ে�ে� আমদািন পযর্ােয় Provided that necessary
শু�করািদ পিরেশাধ পূবর্ক উপযূর- permission will have to be
taken from Commissioner
ব�কৃত কাঁচামাল �ারা উৎপািদত র�ািনত of Customs (Bond) or any
প� উৎপাদন পূবর্ক সরবরােহর িবপরীে other Commissioner of
DEDO এর মা�েম �তয্পর্ Customs authorized by the
(Drawback) �হণ করেত হয়। board fifteen days in
advance in case of Bonded
warehouse (other than
Special Bonded
Warehouse) who is
engaged in export or
deemed export of goods
manufactured by using
the bonded raw-materials
without payment of duty
and taxes on the same as
required under the above
provision and also in case
of Special Bonded
warehouse for special
xix
(1) (2) (3) (4) (5)
purpose to be determinded
by the Commissioner of
Customs (Bond) or any
other Commissioner of
Customs authorized by the
Board.
3. বতর্মােন শতভাগ র�ািনমূখী ে�শাল বে� িন�রূপ িবধান স�িলত ০১। শতভাগ র�ািনমূখী ে�শাল
ওয়য্ারহাউজ �তীত অ�া� বে�ড একিট ��াপণ জারীর বে�ড ওয়য্ারহাউজ
ওয়য্ারহাউজ কতৃর্ক বি�ং সুিবধার আও মা�েম িবিধমালা �তীত অ�া� বে�ড
আমদািনকৃত কাঁচামাল �ারা র�ানীত� ব
�� র�ানীত� প� উৎপাদেনর পূেবর �ণয়েনর ��াব করা ওয়য্ারহাউজ কতৃর
ইনব�কৃত কাঁচামাে ে�ে� আমদািন হেলাঃ কা�মস বে�ড
পযর্ােয়র শু�করািদ পিরেশাধ পূবর্ক উপ The Customs Act, 1969 ওয়য্ারহাউজ প�িতেত
এ�-ব�কৃত কাঁচামাল �ারা উৎপািদ (IV of 1969) এর উপকরেণর চালান
র�ািনত� প� উৎপাদন পূবর্ক সরবরােহ Section 219 (উ� আমদািনর ে�ে�
িবপরীেত DEDO এর মা�েম �তয্পর্ আইেনর
(Drawback) �হণ করেত হয়।
THIRD েজনােরল ব� লাইেসে�র
SCHEDULE এর Item 2 আওতায় উপকরণ সাম�ী
এর সিহত পিঠত) এবং আমদািন পূবর্ক ইনব
মূ� সংেযাজন কর ও প�িতেত শু�ায়ন কের
স�রক শু� আই, ২০১২ পরবত�েত সমেয়-সমেয়
(২০১২ সেনর ৪৭ নং Ex-bond প�িতেত
আইন) এর ধারা ১৩৫ এ উপরকেণর শু� করািদ
�দ� �মতা বেল জাতীয় পিরেশাধ করা হয়।
রাজ� েবাডর্ কতৃর্ক িন� তাছাড়া, উৎপািদত প�
িবিধমালা �ণয়েনর ��াব সাম�ী �ানীয় বাজাের
করা হেলাঃ সরবরােহর পাশাপািশ
১। এই িবিধমালা ‘‘কা�মস আ�জর্ািতক দরপে�র
বে�ড ওয়য্ারহাউজ িবপরীেত ৈবেদিশক মু�ায়
(শতভাগ র�ানীমূখী িবিভ� �িত�ােনর িনকট
িশে�র ‘ে�শাল বে�ড উৎপািদত প� সাম�ী
ওয়য্ারহাউ’ �তীত) Deemed Export করা
কতৃর্ক বি�ং সুিবধ হয়।
আওতায় আমদািনকৃত ০২। আেলাচয ে�ে� বিণর্ত
কাঁচামাল �ারা র�ানীত� আ�জর্ািতক দরপ
বা �� র�ানীত� প� �িতেযািগতায় েদশীয়
xx
(1) (2) (3) (4) (5)
উৎপাদন িবিধমালা, �িত�ানেক �মাগতভােব
২০২০’’ নােম অিভিহত তী�তর অসম
হইেব। �িতেযািগতার স�ূখীন
২। সং�া।- িবষয় বা �সে�র হেত হয়। এর মূল কারণ
পিরপ�ী িকছু না থািকেল হেলাঃ-
এই িবিধমালায়,- (ক) �িতেযাগী ভারত ও চায়না
(ক) ‘‘আইন’’ অথর্ The িবিভ� প� সাম�ীর
Customs Act, 1969 কাঁচামাল উৎপাদক ও প�
(IV of 1969); র�ািনকারক েদশ হওয়ায়
(খ) ‘‘কাঁচামা’’ অথর্ �ানীয় ঐসব েদেশর �িতেযািগেদর
সরবরাহ ও র�ানী বা প� সাম�ী উৎপাদন �য়
�� র�ানীর ল�য্ প� র�ানীেত তুলনামূলকভাে
উৎপাদেনর জ� কম। তাছাড়া ঐসব
আমদািনকৃত কাঁচামাল েদশগুেলা তােদর
েমাড়ক সাম�ী; র�ািনকারকেদরেক
নানাভােব Incentive
(গ) ‘‘পে�র ��ািধকারী’’ িদেয় ধােক। এমনিক, এ
অথর্ েকান িশ� েদেশ র�ািনর ে�ে� ও
�িত�ােনর ��ািধকারী তােদরেক এেদশীয়
বা �ব�াপণাকারী েকান �ব�াপণায় অিধকতর
�ি�, �বসায় �িত�ান, �ািরফ সুিবধা েদয়া হ;
�ি�, সংঘ বা সিমিত; (খ) িবপরীত িদেক Export
(ঘ) ‘‘ব�দাতা’’ অথর্ আইেনর বা Deemed Export
Section 86 এর �িতেযািগতার ে�ে�
অধীন ব�দাতা; েদশীয় �িত�ান কাঁচামাল
(ঙ) ‘‘লাইেস�’’ অথর্ আইেনর আমদািন িনভর্র হওয়ায়
Section 13 এর তুলনামূলকভােব উ�মূ
আওতায় েকান িশ� আমদািন মূ� ও অিধক
�িত�ানেক �দ� পিরমােন করািদ পিরেশাধ
�াইেভট বে�ড করেত হয়। তাছাড়া
ওয়য্ারহাউজ লাইেস; কাঁচামােলর সকল শু
এবং করািদ সহ �ানীয় পযর্ােয়র
xxi
(1) (2) (3) (4) (5)
(চ) ‘‘িশ� �িত�ান’’ অথর্ সকল �েয়ও ভয্াট
স�ণর্ র�ানীমূখী িশ পিরেশাধ করা, �াংক চাজর্
�িত�ান �িতত েকান ও সূেদর হার েবশী হওয়,
িশ� �িত�ান, যাহা প� DEDO েথেক �তয্পর্
��ত ও �ানীয় সরবরাহ েপেত ডকুয্েম� পরী-
এবং র�ানী বা �� িনরী�া ও তদেম� উ�ীণর্
র�ানীর ল�য্ �েয়াজনীয় হেত দীঘ র্ সময় �য় হওয়া
কাঁচামাল আমদািন এবং প� সাম�ী র�ািনর
কিরয়া থােক। িবপরীেত সরকােরর েকান
৩। (১) িশ� �িত�ানসমূহ Cash Incentive
�ানীয় সরবরাহ এবং �ব�া না থাকায় এ ধরেণর
র�ানী বা �� র�ানীর �িত�ােন দীঘ র্ সমেয়র জ�
উে�� িনজ� তী� মূলধন সংকট েদখা
�ব�াপণার অথর্ায়েন েদয়। ফেল আ�জর্ািতক
কাঁচামাল আমদানী দরপ� �িতেযাগীতায় এ
কিরেত পািরেব। ধরেণর �িত�ােনর আিথর্ক
(২) ব�দাতা িশ� স�মতা �মা�েয় �াস
�িত�ােনর ে�ে� (আইেনর পাে�। ফেল অদূর
অধীন ে�শাল বে�ড ভিব�েত িব�মান সংকট
ওয়য্ারহাউজ �তীত বে�ড আরও তী�তর হেব এবং
ওয়য্ারহাউেজ ে�ে�) তারা আ�জর্ািতক দরপ�
সংি�� আইন ও লাইেসে� �িতেযািগতার স�মতা
বিণর্ত শতর্ািদ অনুযা হারােব।
সকল আনুি�কতা পালন
কিরেত হইেব; তেব শতর্ ০৩। বাংলােদেশর িব�মান
থােক েয, ব�দাতা িশ� আইন ও র�ািন
�িত�ান কতৃর্ক বি� সুিবধাগুেলা পযর্ােলাচন
সুিবধার আওতায় েদখা যায়ঃ
আমদািনকৃত কাঁচামাল �ার
র�ানীত� বা �� (ক) ে�শাল বে�ড
র�ানীত� প� উৎপাদেনর লাইেস�ধারী �িত�ানগুেলা
ে�ে� শু�করািদ পিরেশাধ এবং EPZ এর �িত�ানগুেলা
xxii
(1) (2) (3) (4) (5)
পূবর্ক বে�ড প� -ব� শু� আইেনর ধারা১৯ এবং
করেণর পিরবেতর্ আেলাচয ভয্াট আইেনর ধারা৩(২) ও ১৪
ে�ে� িন�রূপ িবধানাবলী েমাতােবক উপকরণ আমদািন
পিরপালনীয় হইেবঃ ও উৎপািদত প� সরবরােহর
ে�ে� শু� হােরর সুিবধা েপে
(ক) মূ� সংেযাজন থােক;
কর ও স�রক শু� (খ) এমনিক, (ক)-এ বিণর্ত
আইন, 2012 এর ধারা ২ �িত�ানগুেলা ছাড়াও শতভাগ
এর উপ-ধারা (৬২) এর র�ািনকারক �িত�ানগুেলা
অধীন সং�ািয়ত “�� এবং বাংলােদেশ অথর্ৈনিতক
র�ািন” সংি�� প� অ�েল িবিনেয়াগকারী
উৎপাদেন �বহৃত� �িত�ানগুেলাও এসআরও ন-
বে�ড কাঁচামাল ১৫৪-আইন/ ২০০৫/৪৪৫-মূস,
�বহােরর �প� ে�তার এআরও নং- ১৫৭-
ঋণপ� (মা�ার এ�েপাট র্ আইন/২০০৫/৪৪৮-মূসক
এলিস), চুি�নামা এবং এসআরও নং- ১৬৮-
�য়ােদশ বা �েযাজয্ আইন/২০১৫/৭৬৫- মূসক
ে�ে� মূ� সংেযাজন কর েমাতােবক- �াকৃিতক �া,
িবিধমালা, ১৯৯১ এর িবিধ ওয়াসা, িবদুয্ৎ িবত,
৩১ক এর িবধােন বিণর্ত েটিলেফান,. C&F
�ানীয় বা আ�জর্ািতক Commission, Bank
দরপে�র িবপরীেত Commission and
Charges, বীমা, েযাগানদার-
ৈবেদিশক মু�ায় প�
সরবরােহর ে�ে� উ� ইতয্ািদ সকল ে�ে� অ�াহিত
িবধােন বিণর্ত শতর সুিবধা েপেয় থােক। িক�
অনুযায়ী সংি�� আইনী িবধান থাকা �ে�ও
আ�জর্ািতক চুি� ব এবং উপেরা� �িত�ানগুেলা
সমেঝাতা �ারেকর শু�হার সুিবধা পাওয়া �ে�
সতয্ািয়ত কি, দরপ� লাইেস�ধারী শতভাগ
িব�ি� ও সরবরাহ র�ানীমূখী �িতত অ�া�রা
Export বা Deemed
আেদশ বা �েযাজয্ ে�ে�
Export –এর ে�ে� উ�
�য় আেদেশর কিপ
xxiii
(1) (2) (3) (4) (5)
সংি�� কিমশনােরর সুিবধাগুেলা েথেক বি�ত এব
িনকট হইেত �মতা�া� তােদর সকল �য় ও আমদািনর
েকান কমর্কতর্(সহকারী ে�ে� শু�করািদ পিরেশাধ
কিমশনােরর িনেমণ নেহ) করেত হয়। �তয্পণর্ �ি�য়া
এর িনকট হইেত ব�দাতা দীঘ র্ িবল�তায় �তয্পণর্ ে
কতৃর্ক দািখল কিরবার প পাওয়ার পূেবর্ তাে- তী�
সংি�� কমর্কতর্া উহ মূলধন সংকট েদখা েদয়।
সংি�� উৎপাদন সহেগর ০৪। আরও উে�� েয, সংি��
সিহত পরী�া কিরয়া �িত�ানগুেলার আ�জর্ািত
সাম��পূণর্ িকনা তাহ দরপে� �িতেযািগতার
িনি�তকরণ পূবর্ক এব স�মতা হারােল তােদর
ব� দাতার কাযর্�ম উৎপাদন �মতা অ�বহৃত
মূ�ায়ন কিরবার পর থাকেব। েদশ মূ�বান
তাহার অনুকুে ৈবেদিশক মু�া হারােব এবং
ইউিটলাইেজশন পারিমশন িবেদশী র�ািনকারকরা
(ইউিপ) ইসুয্ কিরেবন এেদেশ বাধাহীন র�ািনেত
উৎসািহত হেব, তােদর
(খ) েযই সকল Monopoly বািণজয্
ে�ে� �ীকৃত উৎপাদন কােয়ম হেব এবং প�মূ�
সহগ রিহয়ােছ বা অনুরূ বািড়েয় িদেব, যা েদেশর
উৎপাদন সহগ িনধর্ারেণর রাজ� নীিত এবং
জ� সরকার কতৃর্ অথর্নীিতর জ� কা� নয়।
�ীকৃত েকান কিম,
�িত�ান বা দ�র উপিরিল�িখত পিরি�িতেত
রিহয়ােছ, েসই সকল উপ�ািপত ��াবনা যুি�যু
ে�ে� ব�দাতােক উ� িবেবচয্।
কিমি, �িত�ান বা দ�র
হইেত �েযাজয্ উৎপাদন
সহেগর �তয্য়ন প�
সং�হ কিরয়া
ইউিটলাইেজশন পারিমশন
(ইউিপ) এর জ� আেবদন
xxiv
(1) (2) (3) (4) (5)
কিরেত হইেব; এবং েযই
সকল ে�ে� উ�রূপ
�ীকৃত উৎপাদন সহগ নাই
বা অনুরূপ সহগ িনধর্ারে
জ� �ীকৃত েকান কিম,
�িত�ান বা দ�র নাই
েসই সকল ে�ে�
ব�দাতােক শু� েরয়াত ও
�তয্পর্ণ পিরদ�েরর িনক
হইেত �েযাজয্ িবেশ�ষণ
প� সং�হ কিরয়া
(ইউিপ) এর জ� আেবদন
কিরেত হইেব।
(গ) ব�দাতা উপযূর্

শতর্সমূহ পূরেণ �থর্ হ
বা দািখলকৃত দিললািদেত
জািলয়ািতর আ�য় �হণ
কিরেত বা েকান ভূল ত�
পিরেবশন কিরেত বা
েকান িম�া েঘাষণার
আ�য় �হন কিরেল উহার
দায় দািয়� স�ণর্ভােব
তাহােকই �হণ কিরেত
হইেব।
(ঘ) পে�র
��ািধকারী সংি��
কিমশনার কতৃর্ক িনধর্াি
ফরেম একিট ব�
েরিজ�ার সংর�ণ
xxv
(1) (2) (3) (4) (5)
কিরেবন এবং উহােত
�ানীয় সরবরােহর ে�ে�
উৎপািদত� প�
�বহােরর জ� শু�
করািদ পিরেশাধ পূবর্
এ�-ব�কৃত কাঁচামাল এ
িহসাব একই সােথ
(ইউিপ) অনুযায়ী চলিত
মােসর আমদািন, র�ািন
ও �ানীয় সরবরােহর
িবপরীেত উপযূর্�রূ
শু-করািদ পিরেশাধ
পূবর্ক -ব� সং�াম�
ত�াবলী ও তৎপূবর্বত
মােসর েজর িলিপব�
কিরেবন।
(ঙ) ব�দাতা সংি��
কিমশনার, কা�মস,,
এ�াইজ ও মূ�
সংেযাজন কর কতৃর্
িনধর্ািরত ফরেম �িত বছর
ব� লাইেস� নবায়েনর
পূেবর্ একিট বািষ
িববরণী (আমদািন-
র�ািনর বা �� র�ািনর
ও �ানীয় সরবরােহর
িবপরীেত শু-করািদ
পিরেশাধ পূবর্ক -
ব�কৃত কাঁচামােল
খিতয়ান ��ত কিরেবন
এবং উহােদর মে� হইেত
xxvi
(1) (2) (3) (4) (5)
র�ািন বা �� র�ািন
সংি�� ত� স�িলত
ে��সমূেহর িবপরীেত
একিট পৃথক খিতয়)
��ত কিরয়া উহা তাহার
িলেয়ন �াংক কতৃর্
সতয্ািয়ত করাইেবন এবং
উহার একিট অনুিলি
সংি�� কা�মস হাউজ বা
ে�শন এবং বাংলােদশ
�াংেকর ৈবেদিশক মূ�া
িনয়�ণ িবভােগ পরবত�
বছর সংি�� কিমশনার
কতৃর্ক লাইেস� নবায়েন
তািরেখর ১৫ িদন পূেবর
দািখল কিরেবন এবং
উহার একিট অনুিলি
তাহার িনজ কাযর্ালেয়ও
সংর�ণ কিরেবন।
(চ) ব�দাতা িনিদ র্�

সমেয়র মে� �জ (ঙ) এ
উি�িখত িববরণী দািখল
কিরেত �থর্ হইেল
সংি�� কতৃর্প� েকা
কারণ না দশর্াইয়া তাহার
অনুকূেল ইউিটলাইেজ
পারিমশন (ইউিপ) ইসুয
করা এবং কাঁচামােলর
চালান ছাড় েদওয়া ব�
রািখেত পািরেবন।
xxvii
(1) (2) (3) (4) (5)
৪। ব�দাতা আইেনর
Chapter XI এর
িবধানাবলী অনুসরণ
কিরেত বা�
থািকেবন।
৫। এই িবিধমালা কাযর্কর
কিরবার ল�য্ সংি��
কিমশনার, কা�মস,
এ�াইজ ও মূ�
সংেযাজন কর
�েয়াজন অনুযায়ী
ইউিপ এর ফরম ও
অ�া� পিরপালনীয়
িবষয়ািদ িনধর্ারণ
পূবর্ক �ায়ী আেদ
অথবা অিফস আেদশ
জারী কিরেত
পািরেবন।
৬। েকান িশ� �িত�ান এই

িবিধমালার অধীন বে�ড
ওয়য্ারহাউজ লাইেসে�র
জ� আেবদন কিরেল
�েয়াজনীয়
আনু�ািনকতা পিরপালন
সােপ� জরুরী িভি�েত
লাইেসি�ং কতৃর্প� উহ
জারী কিরেত পািরেবন।
৭। সাধারণভােব িশ�
�িত�ানসমূেহর বে�ড
xxviii
(1) (2) (3) (4) (5)
ওয়য্ারহাউজ লাইেস� নবায়েনর
ে�ে� িশ� �িত�ােনর িনকট
সরকােরর বেকয়া শু� বা অ�
েকান কর পাওনা থােক বা
আইেনর েকান িবধান ভংেগর
অিভেযাগ থােক তাহােদর
িবরুে� আইেনর অধীন লাইেস�
বািতল সহ অ�া� শািস�মূলক
�ব�া �হণ করা যাইেব।
4. মূ� সংেযাজন কর ও স�রক শু� আ, ‘‘বে�ড ওয়য্ারহাউজ মূ� সংেযাজন কর ও স�রক
২০১২ এর ধারা ২ এর অধীন উপ-ধারা (৬২) লাইেসি�ং িবিধমালা, ২০০৮’’ শু� আই, ২০১২ এর ধারা ২
এ সং�ািয়ত ‘‘�� র�ানী” সংি�� পে�র এর িবিধ ২ এর দফা (ঙ) এর এর অধীন উপ-ধারা (৬২) এ
উৎপাদক �� র�ািনকারক হওয়া সে�ও
তােক “বে�ড ওয়য্ারহাউজ লাইেসি�ং অধীন �দ� ‘‘�� র�ািনমূখী সং�ািয়ত ‘‘�� র�ানী”
িবিধমালা ২০০৮’’ এর বতর্মান িবধােন িশ� �িত�ান’’ এর সং�ার সংি�� পে�র উৎপাদক ��
অ�ভূর্� করা হয়িন েশেষ িন�রূপ শ�গুি র�ািনকারক হওয়া সে�ও
সি�েবিশকরেণর ��াব করা তােক “বে�ড ওয়য্ারহাউজ
হেলাঃ লাইেসি�ং িবিধমালা ২০০৮’’
“এবং মূ� সংেযাজন কর ও এর বতর্মান িবধােন অ�ভূর
স�রক শু� আই, ২০১২ করা হয়িন; তাই স�ত কারেণ
এর ধারা 2 এর উপ-ধারা ��াবনা যুি�যু� িবেবচয্
(৬২) এর অধীন সং�ািয়ত
“�� র�ািন” সংি�� পে�র
উৎপাদকও ইহার অ�ভূর্
হইেব।”
5. বতর্মাে The Customs Act, 1969 এর “The Customs Act, �বসািয়ক রীিত অনুযায়ী
িবধােনর আওতায় আমাদািন প� চালােন 1969” এর Section 19 এ আমদািন প� চালােন �িটযু
�িটযু� পে�র পিরবেতর্ র�ািনকারক কত �দ� �মতা বেল পে�র িবপরীেত র�ািনকারক
িবনামূে� সরবরাহকৃত পে�র উপ Proforma Invoice বা
শু�করািদ অ�হিত �দান স�িলত েকান কতৃর্ক অেনক সম Free
িবধান �দান করা েনই। Indent এ উি�িখত শতর্ Replacement এর জ�
সােপে� েকান আমদািনকারক Warranty Goods সরবরাহ
কতৃর্ক একই র�ানীকারেক করা হয়; এ ধরেণর ে�ে� মূল
িনকট হেত আমদািনকৃত প�িটর িবপরীেত �থেমই
xxix
(1) (2) (3) (4) (5)
সবর্েশষ চালান অথবা বতর্মা শু�করািদ এক বার পিরেশাধ
চালানিটর পে�র সেবর্া 1% করা সে�ও এ ধরেণর Free
পযর্� Warranty Goods replacement এর জ�
for replacement of Warranty Goods এর
unusable or broken উপর অেযৗি�কভােব ি�তীয়বার
or otherwise
শু�করািদ আদায় করা হয়। এ
defective goods সংি��
িবেবচনায় ��াবনা যুি�যু
র�ািনকারক িবনামূে�
িবেবচয্।
সরবরাহ করেল এ ধরেণর
ে�ে� শু�করািদ অ�হিতর
জ� একিট এসআরও জারীর
��াবনা েপশ করা হল।
উে�� এ ধরেণর ে�ে�
এসআরওেত পে�র ধরণ
বা �কৃিত িবেবচনায়
�বসািয়ক রীিতনীিত
অনুযায়ী প�ি Free
replacement এর জ�
Warranty িহেসেব
িবেবচনােযা� িকনা এবং
েয পে�র পিরবেতর্ Free
replacement �দ�
তার উপর সিঠকভােব
শু�করািদ আদায় িবষয়ি
িনি�ত করেত এবং
শু�ায়নাধীন বতর্মান প
চলােনর �িটযু� মেম
দাবীকৃত পে�র Free
replacement িহেসেব
Warranty এর ে�ে�
এরূপ দাবীর যথাথর্তা
�পে� পদমযর্াদায়
সহকারী কিমশনার অফ
xxx
(1) (2) (3) (4) (5)
কা�মস এর িনে� নেহন
এরূপ কমর্কতর্ার অনুেম
�হণ করেত হেব মেমর্ বা
এধরেণর অ�া� শতর, যা
যুি�যু� িবেব, আেরাপ
করা েযেত পাের।
6. সংি�� সাধারণ আেদশ অনুযায়ী বতর্মাে জাতীয় রাজ� েবােডর্র সাধারণ সরািসর ও �� র�ানীমূখী
বািষর্ক উৎপাদন �মতা িনরূপেণর জ৩৬৫ আেদশ ন�র ১৪/২০০৮ তািরখ িশ� (েপাষাক িশ� �তীত)
িদেনর মে� ৩০০ িদন কাযর্িদবস িহেসেব ২৯/০৬/২০০৮ ি�ঃ অনুযায়ী �িত�ােনর বািষর্ক আমদািন
গ� করার িবধান আেছ।
জারীকৃত‘‘সরাসির ও �� াপতা অনুেমাদেনর ে�ে�
র�ািনমূখী িশ�(েপাষাক িশ� কারখানায় �ািপত
�তীত) �িত�ােনর বািষর্ক েমিশনািরেজর উৎপাদন �মতা
আমদািন �া�তা িনধর্ারণ িনরূপেণর িনিমে�৩৬৫ িদেনর
আেদশ, ২০০৮’’ এর অনুে�দ মে� ৩০০ কাযর্িদবস
০২ এর অধীন ‘‘বািষর্ক িবেবচনায় েনয়ার িবধান েদয়া
উৎপাদন �মতা িনরূপ’’ আেছ। অথচঃ এ ধরেণর িশ�
িশরণােমর িবধােন দুই �ােন �িত�ােন ৈবদুিতক েজনােরটর
বিণর্ত‘‘৩০০ (িতন শত) থাকায় েকবলমা� ঈদ, পূজা ও
কাযর্িদব’’ ও ‘‘েমাট এই ধরেণর ছুিটর কারে
কাযর্িদবস(৩০০)’’ শ�, সেবর্া�১৫ িদন �তীত বািক
সং�া ও �ােকটগুিলর ৩৫০ কাযর্িদবস গ� করা
পিরবেতর্ যথা�েম‘‘৩৫০ যুি�যু� িবেবচয্। তাই ��াব
(িতন শত প�াশ) কাযর্িদব’’ যুি�যু� িবেবচয
ও ‘‘েমাট কাযর্িদবস(৩৫০)’’
শ�, সং�া ও �ােকটগুিল
�িত�াপেণর ��াব করা হল।
7. সাধারণ আেদশ নং- ১২/২০০৮/শু/৪৩৯ (১- জাতীয় রাজ� েবােডর্র েদেশর গুরু�পূণর্ র�
১৫) তাং- ১০/০৬/২০০৮ জারীকৃত সাধারণ আেদশ বািণেজয্র �ােথর্ ��াবনা
িবষয়: িব�মান Bond সুিবধার নং. ১২/২০০৮/ যুি�যু� িবেবচয্
Continuation বা extension �সে�। শু/৪৩৯(১-১৫) তািরখ
শতভাগ র�ািনমুখী বে�ড িশ� �িত�ানসমূেহ ১০/০৬/২০০৮ এর
র�ািন কাযর্�েম গিতশীলতা আনয়েনর জ� অনুে�দ০২ অধীন উপ
xxxi
(1) (2) (3) (4) (5)
র�ািনমুখী �িত�ানসমূেহর িবিভ� সংগঠেন অনুে�দ(২), (৪) ও (৫)
প� হেত একই মািলকানাধীন/ একই িন�রূেপ �িত�াপেণর
�িত�ােনর আওতায় একািধক �ােন �িতি�ত ��াব করা হেলা:
িবিভ� স�েরর উৎপাদন ইউিনেটর কাযর্�মেক অনুে�দ২ অধীন উপ-
মূল বে�ড �িত�ােনর অংশ িহেসেব িবেবচনা অনুে�দ(২): একই
করার অথর্াৎ িব�মান Bond সুিবধার Bond licence এর
Continuation বা extension িহেসেব আওতায় সেবর্া� দুিট �া
িবেবচনার আেবদন জানােনা হেয় আসেছ। অবি�ত চলমান ২িট
িবিজএমইএ ও িবেকএমইএসহ অ�া� ফয্া�িরর জ� বা এক
সংগঠেনর আেবদেনর ে�ি�েত জাতীয় রাজ� �ােন ফয্া�রী এবং অ�
েবাডর্ কতৃর্ক আেলাচয্ িবষয়িট িব�ািরত �ােন কাচাঁমাল বা
পযর্ােলাচনা করা হেয়েছ উৎপািদত প� সংর�েণর
০২। সািবর্ক পযর্ােলাচনায় �িতেযািগতামূ জ� �বহৃত� গুদােম
আ�জর্ািতক বাজাের িটেক থাকার �ােথ ে�ে� এ সুিবধা �েযাজয
র�ািন বািণজয্ �সােরর �ােথর্ বা�বতা হেব;
ে��াপেট িন�বিণর্ত শেতর Continuous অনুে�-২ অধীন উপ-
Bond সুিবধা �দােনর িবষেয় জাতীয় রাজ� অনুে�দ(৪): নীট, ওেভন,
েবাডর্ স�িত �াপন কেরে, যথা: ডাইং ও ি�ি�ং, টাওেয়ল,
(1) একই মািলকানাধীন বে�ড �িত�ােনর িলেলন, েহাম েট�টাইল,
ে�ে� এ সুিবধা �েযাজয্ হ; চামড়া ও চামড়াজাত প�
(2) একই Bond licence এর আওতায় এবং পাদুক খােতর
সেবর্া� দুিট �ােন অবি�ত চলম২িট �িত�ােনর ে�ে� এ সুিবধা
ফয্া�িরর জ� এ সুিবধা �েযাজয্ ; �েযাজয্ হে;
(3) নতুন লাইেস� �দােনর ে�ে� েয অনুে�-২ অধীন উপ-
ধরেনর সতকর্তা বা যাচাইমূলক �ব�া�হ অনুে�দ(৫): এ সুিবধা ব�
করা হয় এ ে�ে�ও অনুরূপ প�ি কিমশনােরেটর আওতায়
অনুসরণপূবর্ক কিমশন(ব�) স�� হেল মূল �িত�ান েথেক সেবর্া
িতিন এ ধরেনর Continuous Bond এর ৬০ ১০০ িকেলািমটার
অনুমিত �দান করেত পারেব; radious এর মে� েয
(4) নীট, ওেভন, ডাইং ও ি�ি�ং, টাওেয়ল, সকল এলাকায় BGMEA,

িলেলন, েহাম েট�টাইল খােতর �িত�ােনর BKMEA, BTTLMEA,
BTMA, LFMEAB ভু�
ে�ে� এ সুিবধা �েযাজয্ হ;
xxxii
(1) (2) (3) (4) (5)
(5) এ সুিবধা ব� কিমশনােরেটর আওতায় �িত�ােনর কাযর্�ম চাল
মূল �িত�ান েথেক সেবর্া৬০ িকেলািমটার রেয়েছ শুধু েসসব এলাকা
radious এর মে� েয সকল এলাকায় Continuous ব�
BGMEA, BKMEA, BTTLMEA, সুিবধা �দান করা যাে;
BTMA ভু� �িত�ােনর কাযর্�ম চা এবং
রেয়েছ শুধু েসসব এলাকা Continuous
ব� সুিবধা �দান করা যাে; এবং
(6) Continuation / Extension
Bond সুিবধা �া� ফয্া�িরেত মূল
লাইেসে�র আওতাধীন হেলও স�ণর্ পৃথ
পৃথক �িত�া/ফয্া�িরেত েযভােব পৃথ
িহসাব খাতা/েরিজ�ার, দিললািদ সংর�ণ,
আনু�ািনকভােব স�� ও প�িত অনুসার
করেত হয় Continuous Bond এর
আওতাধীন �িত�ানসমূেহর ে�ে�ও তা
একইভােব আলাদা আলাদাভােব সংর�ণ
করেত হেব এবং �িতপালনীয় হেব।
xxxiii
8. eZ©gvb weav‡b hviv GmAviI b¤î 122 - evsjv‡`k cwi‡ek msiÿY
Water Purifying AvBb/2020/73/Kvógm, ZvwiL 03/06/ AvBb, 1995 Abyhvqx ETP
Machine ‰Zix K‡i 2020 wLªt Gi †Uwej 2 G H.S Code No. Plant _vKv eva¨Zvg~jK
ïaygvÎ Zv‡ì †ÿ‡Î 8421.21.94 Gi wecix‡Z Kjvg 2 Gi Ggb †Kvb eo wkí
3bs Kjv‡gi c‡Yï weeiYx‡Z wb¤œiƒc ms‡kvabx Avbvq‡bi cÖ¯vÍ e cÖwZôv‡b ¯’vwcZ ETP Plant
Rb¨ GmAviIÕwUi Kiv n‡jv| Gi Rb¨ ewY©Z
†iqvZx myweav cÖ‡hvR¨ H.S Description of CD (%) SD (%) BKzBd‡g‡›Um Gi †ÿ‡Î
Av‡Q| Code Goods
GmAviIÕwUi †iqvZx myweav
1 2 3 4
8421.21.94 Carbon Filter, 5 0 cÖ‡hvR¨ nIqv †hŠw³K
Filter Housing, we‡eP¨; weavq cÖ¯ÍvewU
Diffuser
imported by
†hŠw³K we‡eP¨|
Industrial IRC
Holder VAT
Compliant
Water
Purifying
Machine/Appa
ratus
Manufacturing
industry who
has already
established
Effluent (Waste
Water)
Treatment
(ETP) Plant
GmAviI b¤î 122-AvBb/2020/73/Kvógm, evsjv‡`k cwi‡ek msiÿY

eZ©gvb weav‡b hviv LPG ZvwiL 03/06/2020 wLªt Gi †Uwej 3 G H.S AvBb, 1995 Abyhvqx ETP
fillings plant Gi wkí IRC Code No. 8421.39.91 Gi wecix‡Z Kjvg 2 Gi Plant _vKv eva¨Zvg~jK
avix ïaygvÎ Zv‡ì †ÿ‡Î
weeiYx‡Z wb¤œiƒc ms‡kvabx Avbvq‡bi cÖ¯vÍ e Kiv Ggb †Kvb eo wkí
GmAviIÕwU‡Z 3bs Kjv‡gi
c‡Yï Rb¨ †iqvZx myweav n‡jv| cÖwZôv‡b ¯’vwcZ ETP Plant
cÖ‡hvR¨ Av‡Q| H.S Code Description of CD SD Gi Rb¨ 3bs Kjv‡g ewY©Z
Goods (%) (%)
1 2 3 4 BKzBd‡g‡›Um Gi †ÿ‡Î
8421.39.91 Fillings 10 0 GmAviIÕwUi †iqvZx myweav
equipment’s cÖ‡hvR¨ nIqv †hŠw³K
imported by
Industrial IRC we‡eP¨; weavq cÖ¯ÍvewU
holder VAT †hŠw³K we‡eP¨|
Compliant
LPG fillings
plant Industry
xxxiv
who has already
established
Effluent (Waste
Water)
Treatment
(ETP) Plant
9. Kv÷gm AvB‡bi cÖ_g Zdwmj : Avgiv c‡Yï aib, Kvh©KvwiZv I g~j¨gvb Abzhvqx GmKj c‡Yï aib,
c‡Yï aib, Kvh©KvwiZv I cÖ‡Z¨K cÖKvi c‡Yï Rb¨ Avjv`v Avjv`v GBPGm Kvh©KvwiZv I g~j¨gvb wfbœ
g~j¨gvb Abzhvqx cÖ‡Z¨K cÖKvi †KvW Gi cÖ¯Íve KiwQ| wfbœ n‡q _v‡K| c‡Yï
aib Abzhvqx h_vh_ GBP
c‡Yï Rb¨ Avjv`v Avjv`v Gm †KvW bv _vKvq
GBPGm †KvW : GBPGm †KvW eY©bv GKvwaK/wewfbœ ai‡bi cY¨
3304.99.10 †dm wµg GKB GBP Gm †KvW G
eZ©gv‡b evsjv‡`k Kv÷gm 3304.99.30 ïévqb Kiv nq| d‡j cY¨
g†qðvi †jvkb ïévq‡b h‡_ó Amzweavi
U¨vwid Gi cÖ_g wmwWDj m¤§zLxb n‡Z nq|
3304.99.60 †c‡UÖvwjqvg †Rwj
Abzhvqx eZ©gv‡b mKj wµg,
ewW †jvkb, †c‡UÖvwjqvg 3304.99.90 Ab¨vb¨ c¶všÍ‡i cvk¦©eZ©x †`kmg‚n
†Rwj, BZ¨vw` Avjv`v c‡Yï aib Abzhvqx Avjv`v
Avjv`v cY¨ wb‡gœi GKB Avjv`v GBP Gm †KvW
GBP Gm †KvW Gi AvIZv we`¨gvb| c‡Yï aib
ïévqb Kiv nq| hv wbgœiƒc: Abzhvqx GBPGm †KvW
cÖeZ©b Kiv n‡j ¯^”QZv
GBPGm †KvW eY©bv e…w× cv‡e Ges weåvwšÍ `‚i
3304.99.00 Ab¨vb¨ n‡e| hvi d‡j ïé KZ©…c¶
I Avg`vwbKviK Df†qB
DcK…Z n‡e |
10. Kv÷gm AvB‡bi cÖ_g Zdwmj : Kg IR‡bi k¨v¤cy Gi c¨vK mvBR (10 wg wj Gi k¨v¤úz Gi mKj c¨vK
Kg IR‡bi k¨v¤úz Gi c‡Yï Kg) Gi Rb¨ bZzb GBP Gm †KvW Gi cÖ¯Íve KiwQ, mvB‡Ri Rb¨ GKwU GBP Gm
Rb¨ bZzb GBP Gm †KvW (10 hvnv k¨v¤cy Gi mKj mvB‡Ri Rb¨ eëüZ eZ©gvb †KvW ¯’vbxq Drcv`b ch©v‡q
m¤ú‚iK ïé cÖ‡qv‡Mi mgq
wg wj Gi Kg) Gi cÖ¯Íve GBP Gm †KvW †_‡K Bnv‡K c…_K Ki‡e| cÖ¯Ívebv mgm¨v ˆZwi Ki‡Q|
wb‡P cÖ`wk©Z n‡jv:
eZ©gv‡b wbgœwjwLZ GBP Gm Kg IR‡bi k¨v¤úz c¨vK
†KvW (3305.10.00) Gi Rb¨ c…_K GBP Gm †KvW
Aaxb k¨v¤úz Gi mKj c¨vK Heading
HS Code Description ¯’vbxq ch©v‡qi m¤ú‚iK ïé
mvBR we‡ePbv Kiv n‡”Q : No †K hzw³m½Z Ki‡Z mvnvh¨
Ki‡e Ges m‡e©vcwi Bnv
HS Code Description 33.05 3305.10.00 Shampoo
¯’vbxq ch©v‡qi k¨v¤úz
3305.10.00 Shampoo Shampoo Low eënvi I Drcv`b e…w×i
Pack less gva¨‡g miKv‡ii ivR¯^
3305.10.10
33.05 Unit
(New)
than 10ml e…w×‡Z I mnvqZv Ki‡e|
11. GBP.Gm.‡KvW 1901.90.20 Avgv‡ì cÖ¯vÍ e nj: niwj· GKwU cywóKi gë-
Gi Aax‡b "Dry Mixed wfwËK cvbxq hv wkï‡ì
Ingredient for Food GBP.Gm. ‡KvW 1901.90.20 Gi Aax‡b weKv‡ki cvkvcvwk
preparation in Bulk" Avg`vwbK…Z wWGgAvB‡qi Dci ï‡éi nvi nv«m cÖwZ‡iva eë¯’v ‰Zwi Ki‡Z
xxxv
AvKv‡i f¨vU wbewÜZ Lv`¨ K‡i 2018-2019 ev‡R‡Ui b¨vq 10% G wdwi‡q mnvqZv K‡i, hv evsjv‡`k
cÖwµqvKiY wkí wnmv‡e Avbv| mn fviZxq Dcgnv‡`‡k
Avg`vwbµxZ wWGgAvB Gi cÖvq kZvwaK eQi a‡i
ïé 2019-20 mv‡ji wewµ n‡”Q| niwj‡·i
ev‡R‡U 10% ‡_‡K evwo‡q ¯’vbxq Drcv`b 2002 mv‡j
15% Kiv n‡q‡Q Ges "Avg`vwbi weKí wkí"
2020-21 ev‡R‡U ï‡éi wnmv‡e ïiæ n‡qwQj KviY
nvi 15% ‡_‡K 25% G GwU Av‡M Avg`vwb Kiv
DbœxZ Kiv n‡q‡Q| nZ| niwj‡·i cÖavb
KvuPvgvj n'j "W«vB wg·W
BbwMÖwW‡q›U (wWGgAvB)"
hv BDwbwjfvi KbwRDgvi
‡Kqvi wjwg‡UW (BDwmGj)
Øviv GBP.Gm. ‡KvW
1901.90.20 Gi Aax‡b
"Dry Mixed
Ingredient for Food
preparation in Bulk"
AvKv‡i f¨vU wbewÜZ Lv`¨
cÖwµqvKiY wkí wnmv‡e
Avg`vwb Kiv nq| GB
wk‡íi cÖmv‡ii Rb¨ miKvi
2001-2002 A_©eQ‡ii
ev‡R‡U wWGgAvB Kv÷gm
ïé‡K 12.5% wba©viY
K‡iwQj Ges cieZ©x‡Z
GdwewmwmAvB Ges
GdAvBwmwmAvB‡qi cÖ¯Íve
we‡ePbv K‡i 10% G
bvwg‡q Avbv n‡qwQj hv Ryb
2019 ch©šÍ Ae¨vnZ wQj|
Z‡e `yfv© M¨µ‡g, 2019-
20 mv‡ji ev‡R‡U ïé
10% ‡_‡K evwo‡q 15%
Kiv n‡q‡Q Ges 2020-
2021 ev‡R‡U ï‡éi nvi
15% ‡_‡K 25% G DbœxZ
n‡q‡Q| GB AwZwi³ ïé
evov‡bvi mv‡_ mv‡_
Avgv‡ì Drcv`b e¨vq 7%
e…w× ‡c‡qwQj hv Avgiv
cY¨ mvk«qx ivL‡Z MÖvn‡Ki
Dci Pvwc‡q ‡`Bwb|
xxxvi
AwaKš‘, Avgv‡ì cywóRvZ
cY¨¸wj‡K AviI mvk«qx
g~‡j¨ Ges evsjv‡`‡ki
MÖvnK‡ì Kv‡Q mnjf¨
Ki‡Z Avgiv wewfbœ c‡Yï
Kvh©Kix `vg 3% GiI
‡ewk n«vm K‡iwQ| Z‡e,
Avgv‡ì eëmvq‡K ‡UKmB
ivLvi Rb¨ Ges AwZwi³
ï‡éi cÖfve KvwU‡q DVvi
Rb¨ g~j¨ e…w× Kiv DwPr|
c‡Yï `v‡gi ‡h‡Kvb e…w×i
d‡j, cÖwZ‡ekx ‡`‡ki
mv‡_ ‡h 4,000
wK‡jvwgUvi wbqš¿Ynxb
mxgvšÍ i‡q‡Q, Zvi gva¨‡g
A‰ea Avg`vwb NU‡e,
‡hLv‡b miKvi Avg`vwb
ïé ‡_‡K ivR¯^ nviv‡e|
eZ©gv‡b wWGgAvB Gi ïé
P~ovšÍ c‡Yï mgvb,
dj¯îƒc Avgiv ¯’vbxq
Drcv`b Ges ¯’vbxq g~j¨
ms‡hvRb Kivi Rb¨ ‡KvbI
myweav cvw”Q bv| Dc‡ii
welqwU we‡ePbv K‡i Avgiv
webxZfv‡e ïé‡K 10% G
bvwg‡q Avbvi Rb¨ Aby‡iva
KiwQ hv Avgv‡ì M«vnK‡ì
mvkÖqx g~‡j¨ cywóKi cY¨
mieivn Ki‡Z m¶g
Ki‡e| Avgv‡ì ¯’vbxq
Drcv`b Acv‡ikbwU AviI
Kg©ms¯’v‡bi my‡hvM ‰Zwi
Ki‡Z Ges miKvix
‡KvlvMv‡i AviI ‡ewk
Ae`vb ivL‡Z mnvqZv
Ki‡e|
xxxvii
(2) GBP. Gm. †KvW wfwËK ïé-Ki nvi †hŠwËKxKiY welqK cÖ¯Íve :
µt bs cÖ¯Íve
c‡Yï GBP.Gm. †KvW c‡Yï bvg I weeiY we`¨gvb nvi cÖ¯ÍvweZ nvi cÖ¯Ív‡ei gšÍe¨
(%) (%) c‡þ hyw³
(1) (2) (3) (4) (5) (6) (7)
1 3302.90.00 Fragrances- GBP Gm A_©vr
CD- 25 CD- 10
Mixtures/With Basis Of
RD-3 RD-3 †KvW Gi ¯’vbxq
KvuPvgvj Gi Dci m¤ú~Y© Drcvw`Z Odorifer'S Subst'S Inc.Alc.Sol'S
SD-0 AvIZvaxb wkí I
SD-0
c‡Yï nv‡i ïé Av‡ivc: For Use In Ind Ne VAT-15 VAT-15 KvuPvgvj ¯’vbxq
¯’vbxq wk‡íi Drcv`b ch©v‡q eëüZ
AIT-5 AIT-5 ¯’vbxq ch©v‡q
eZ©gv‡b wbgœwjwLZ GBPGm ATV/AT-5
ATV/AT-5 wk‡íi g~j¨
†KvW (3302.90.00) Gi GB KvuPvgvj Gi Rb¨ Avgiv GKwU
bZzb GBPGm †KvW Gi cÖ¯Íve KiwQ | Drcv`b ms‡hvR
Aaxb ¯’vbxq wk‡íi Drcv`b ch©v‡q b †K
Ges D³ GBP Gm †KvW 29 †g 2018
ch©v‡q eëüZ KvuPvgvj Gi Ici
Zvwi‡Li Gm Avi I bs eënv‡ii Drmvwn
Drcvw`Z cY¨ Gi gZ ïé Rb¨ evé Z Kivi
Av‡ivc Kiv n‡”Q| 148/AvBb/2018/14/ Kv÷g Gi
†Uwej- 3 G AšÍf©z³ Kivi cÖ¯Íve cwigv‡Y Rb¨ 29
Avg`vwb †k †g
we`¨gvb 1g wmwWDj Ges KiwQ| hvnv ïaz g~mK wbewÜZ wk‡íi Kiv nq| 2018
†i¸‡jUwi wWDwU (RD) Drcv`b ch©v‡q eënv‡ii Rb¨ Avg`vwb cÖ¯ÍvweZ Gi Gm
m¤úwK©Z Gm. Avi.I Abzmv‡i Kiv n‡e| bZyb Avi I
DwjøwLZ KvuPvgv‡ji Dci GBPGm 148-
Av‡ivwcZ 28 kZvsk ïé (CD HS Code Description CD †KvW AvBb/2
25% + RD 3%) wb‡gœ (New) 3302.9 018/14
†`Lv‡bv n‡jv : 3302.90.10 Fragrances used in 10%
0.10 /Kv÷g
Soap, detergent
HS Code Descrip CD and toiletries (mvevb, Gi
tion manufacturing wWUvi‡R›U †Uwej-
3302.90.00 Others 25% Process (imported Ges 3 †Z
in bulk by VAT
Registered Soap, Uq‡jwU«R AšÍfy©³
detergent & c‡Yï Kiv
evsjv‡`k DwjwLZ KvuPvgvj Toiletries Drcv`b ìKvi|
(Fragrances-MOS) manufacturer)
cÖwµqvq
GBP.Gm.†KvW 3302.90.00 eëüZ
Gi Aaxb Avg`vwb I ïé myMwÜ)
g‚j¨vqb Kiv nq | mvevb,
`w¶Y Gwkqv mn Ab¨vb¨ †`‡k GB wWUvi‡R›U
GBP.Gm.†KvW Gi ïénvi 0 cvDWvi,
kZvsk †_‡K 15 kZvsk ch©šÍ wKš‘ Ges
evsjv‡`‡k GB GBP.Gm.†KvW Uq‡jwU«R
Gi ïénvi 28 kZvsk (CD cY¨
25% + RD 3%) hvnv Drcv`‡bi
Avm‡j Drcvw`Z c‡Yï †¶‡Î Rb¨
cÖ‡hvR¨| eëüZ
xxxviii
n‡e| GB
KvuPvgvj
evsjv‡`‡k
Drcvw`Z
nq bv|
G¸wj
Drcvw`Z
cY¨ bq
Ges
e¨w³MZ
eënv‡ii
Rb¨
Avg`vwb
Kiv nq bv
eis wkí
cÖwµqvq
KvuPvgvj
wn‡m‡e
eëüZ
nq|
AZGe
Avgiv
mvevb,
wWUvi‡R›U
Ges
Uq‡jwU«R
Drcv`b
cÖwµqvRv
ZKiY G
eëüZ
evé
cwigv‡b
DcKiY
wn‡m‡e
Avg`vwb
Kivi Rb¨
GKwU
bZyb
GBPGm
†KvW
3302.9
0.10
cÖ¯Íve
xxxix
KiwQ|
we`¨gvb
ïénvi
mgMÖ
c…w_ex‡Z
m‡e©v”P
Ges `w¶Y
Gwkqvq G
c‡Yï Rb¨
ïé nvi 5
†_‡K 10
kZvsk|
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GBP Gm
†KvW Gi
†¶‡Î
Drcvw`Z
c‡Yï Rb¨
cÖ‡hvR¨
ïénvi 28
kZvsk
(25%+
3%)
Kivi †Kvb
hyw³ †bB
eis G
DcKiY
¸wj 10%
Gi ïénvi
Gi AšÍfy©³
Kiv
DwPZ|
A_©vr
¯’vbxq wkí
I ¯’vbxq
ch©v‡q
g~j¨ms‡hvR
b †K
DrmvwnZ
Kivi Rb¨
29 †k †g
2018 Gi
xl
Gm Avi I
148AvBb/
2018/14
/Kv÷g
Gi †Uwej-
3 †Z
AšÍfy©³
Kiv
ìKvi|
2 1511.90.11 RBD Palm Stearin – RBD Palm Stearin eZ©gv‡b A_©vr
1513.21.00 Crude Palm Kernel Oil - Crude Palm
Kernel Or Babassu Oil
CD- 10 CD- 5
mvevb ¯’vbxq
eZ©gv‡b evsjv‡`k Kv÷gm
RD-0 RD-0 Drcv`‡bi wkí I
U¨vwid Gi cÖ_g wmwWDj ¯’vbxq wk‡íi Dcv`vb ch©v‡q eëüZ SD-0 SD-0 mKj ¯’vbxq
Abzhvqx wb‡gœ D‡jwLZ GBPGm KvuPvgvj mswkó D³ Gm Gm †KvW VAT-15 VAT-15 cÖwµqv ch©v‡q
†KvW AšÍf©³ z ¯’vbxq Drcv`b 29 †k †g 2018 Zvwi‡Li Gm Avi I AIT-5 AIT-5 ¯’vbxq g~j¨
ch©v‡q KvuPvgvj wn‡m‡e eëüZ bs 148/ AvBb/2018/14/Kv÷g Gi ATV/AT-5 ATV/AT-5
fv‡e ms‡hvR
cY¨¸wj gaëZ©x cY¨ wn‡m‡e †Uwej - 3 G AšÍf©z³ Kivi cÖ¯Íve m¤úbœ Kiv b †K
we‡ePbv K‡i 10% Kv÷gm KiwQ hv ïaz g‚mK wbewÜZ wk‡íi nq †hgb Drmvwn
wWDwU Av‡ivc Kiv nq| hv wb‡gœ Drcv`b ch©v‡q eënv‡ii Rb¨ †Zj Ges Z Kivi
†`Lv‡bv n‡jv : Avg`vwb Kiv n‡e: Pwe© n‡Z Rb¨ 29
mvevb †k †g
ch©šÍ 2018
HS Code Descript CD HS Code Description CD cÖ‡mm Gi Gm
ion 1511.90.11 RBD Palm 5% Kiv| µW Avi I
1511.90.11 RBD 10% Stearin cvg 148-
Palm
Stearin
imported by
VAT
Kv‡Y©j AvBb/2
1513.21.00 Crude 10% Registered A‡qj 018/14
Oil soap (CPKO) /Kv÷g
(Crude manufacturer Ges Avi Gi
Palm 1513.21.00 Crude Oil 5% wewW cvg †Uwej-
Kernel (Crude Palm
Oil) Kernel Oil) w÷qvwib 3 †Z
Imported by (RBD PS)
AšÍfy©³
mvevb
VAT
Kiv
Registered Drcv`‡bi
ìKvi|
soap
manufacturer
Lye
cÖv_wgK
ch©v‡q
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DcKiY
wn‡m‡e
eënvi
Kiv nq|
AZGe,
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xli
GBme
cY¨¸wj
mvevb
wk‡í
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†gŠwjK
KvuPvgvj
wn‡m‡e
eëüZ nq
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bv|
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cvg
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Lye bMY¨|
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GBme
KvuPvgvj
¸wj 29 †k
†g 2018
Zvwi‡Li
Gm Avi I
bs 148 -
AvBb/201
8/14/Kv
÷g G
AšÍfy©³Ki
Y Gi
gva¨‡g 5
kZvsk
nv‡i ïé
xlii
Av‡ivc
Kiv
DwPZ|
Bnv ¯’vbxq
ch©v‡qi
mvevb
Drcv`bK
vix‡ì
†K mvevb
Drcv`‡b
i cÖv_wgK
ch©vq
†_‡K
P~ovšÍ
ch©v‡q
iƒcvšÍ‡ii
mKj
ch©v‡q
wewb‡qv‡M
Drmvnx
Ki‡e hv
¯’vbxq
ch©v‡q
g~j¨ms‡hv
Rb e…w×
Ki‡e
Ges hvi
gva¨‡g
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mvaviY
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DcK…Z
n‡e|
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g~j¨ ms‡hvRb Ki (f¨vU)
(2021-22 m‡bi ev‡RU cÖ¯Íebvq g~j¨ ms‡hvRb Ki I m¤ú~iK ïé AvBb, 2012; g~j¨ ms‡hvRb Ki I m¤ú~iK ïé wewagvjv,
2016 I Z`vax‡b cÖYxZ wewa-weav‡bi †ÿ‡Î GgwmwmAvB, XvKvi cÖ¯Ívebvmg~n t-)
µwgK eZ©gvb AvBb I wewaMZ cÖ¯Íve

cÖ¯Ív‡ei c‡ÿ hyw³ gšÍe¨
bs Ae¯’v (ms‡kvabxi mywbw`©ó phrase mn)
1. AvB‡b ÒA_©`ÛÓ Gi msÁv AvB‡bi aviv 2 Gi Dc-aviv (5) AvB‡bi aviv 2 Gi Dc-aviv aviv 2 Gi Dc-aviv
cÖ`Ë †bB| Gi ci wb¤œiƒc GKwU bZzb Dc-aviv (41) G ÒRwigvbvÓ Gi ms½v (5) Gici bZzb Dc-
(5K) mwbœ‡ewkZKi‡Yi cÖ¯vÍ e Kiv w`‡q welqwU ÒKwgkbvi aviv (5K)
n‡jv t KZ…K© Av‡ivwcZ RwigvbvÓ mwbœ‡ewkZKi‡Yi
Ò(5K) ÒA_©`ÛÓ A_© GB AvB‡bi g‡g© D‡jøL Kiv n‡jI cÖ¯vÍ ebv|
†lvok Aa¨v‡q ewY©Z Aciv‡ai †ÿ‡Î cÖ‡hvR¨ †ÿ‡Î aviv-86
Av`vjZ KZ…©K cÖ`Ë A_©`Û, wKš‘ aviv Abyhvqx g~mK Kg©KZ©vM‡Yi
85 Gi Aaxb Kwgkbvi KZ…©K cvIqvi Ad GWRywW‡Kkb
Av‡ivwcZ Rwigvbv Dnvi AšÍf~©³ nB‡e wfwËK mswkøó g~mK Kg©KZ©v
bv|Ó KZ…©K wefvMxq gvgjvi
wePv‡ii †ÿ‡Î cÖ‡hvR¨Zv
cÖ`vb Kiv n‡q‡Q; A_P:
ÒA_©`ÛÓ Gi cÖ‡hvR¨Zv
‡lvok Aa¨v‡qi Aaxb
Aciva wePv‡ii ‡ÿ‡Î
ïaygvÎ Av`vj‡Zi
GLwZqvaxb nIqvi welqwU,
ÒA_©`ÛÓ Gi msÁv‡Z ¯úó
Ki‡Z cÖ¯Ívebv hyw³hy³
we‡eP¨|
2. aviv 2 Gi Dc-aviv (24)t aviv 2 Gi Dc-aviv (24) wbgœiƒ‡c `Û m~`, Rwigvbv I A_©`Û aviv 2 Gi Dc-aviv
ÒKiÓ A_© g~mK, Uvb©Ifvi cÖwZ¯’vc‡Yi cÖ¯Íve Kiv n‡jv: kvw¯Íg~jK eë¯’v wn‡m‡e (24) Gi ms‡kvabx
Ki I m¤ú~iK ïé, Ges (24) ÒKiÓ A_© g~mK, Uvb©Ifvi †Kvb e¨w³i wbKU n‡Z Zvi cÖ¯Ívebv|
e‡Kqv Av`v‡qi D‡Ï‡k¨ Ki I m¤ú~iK ïé , Ges e‡Kqv K…Z Aciv‡ai Rb¨
my`, Rwigvbv I A_©`ÐI Av`v‡qi D‡Ï‡k¨ my`, Rwigvbv I Av`vq‡hvM¨ nq; Aci c‡ÿ
Dnvi AšÍfy©³ nB‡e; A_©`ÐI Dnvi AšÍf©y³ nB‡e; †Kvb Aciva bv Ki‡jI
Ki‡hvM¨ A_‰bwZK
Kvh©µ‡gi Rb¨ †h †Kvb
Ki`vZv KZ©„K g~j¨ ms‡hvRb
Ki, Uvb©Ifvi Ki I cÖ‡hvR¨
†ÿ‡Î m¤ú~iK ïé cÖ`vb
Kiv eva¨Zvg~jK; weavq my`,
Rwigvbv I A_©`Û‡K ÒKiÓ
wn‡m‡e MY¨ Kivi my‡hvM
xliv
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AvBb, 1991 †ZI
Dch©y³iƒc `Ûmg~n‡K ÒKiÓ
wn‡m‡e MY¨ Kiv nqwb; ZvB
3 bs Kjv‡gi cÖ¯vÍ ebv
hyw³hy³ we‡eP¨|
3. g~mK I m¤ú~iK ïé AvBb AvB‡bi aviv 2 Gi Dcaviv (41) ïaygvÎ Kwgkbvi bq, eis aviv 2 (41) Gi
2012 Gi aviv 2 Gi Gi weavbwU wb¤œiƒ‡c cÖwZ¯’vc‡Yi aviv 86 Abyhvqx ÿgZvcÖvß weav‡bi ms‡kvabxi
Dcaviv (41) G ÒRwigvbvÓ cÖ¯Íve Kiv n‡jv: b¨q wbY©q© bKvix Kg©KZ©v cÖ¯Ívebv|
Gi ms½vq g~mK KZ…©K Rwigvbv Av‡iv‡ci
Kg©KZ©vM‡Yi cvIqvi Ad ÒRwigvbvÓ A_© aviv 86 Gi Aaxb b¨q weavbwU ¯úóxKi‡Yi Rb¨
GWRywW‡Kkb mswkøó weavb wbY©‡qi Rb¨ g~mK Kg©KZ©vM‡Yi cÖ¯vÍ ebv hyw³hy³ we‡eP¨|
aviv 86 wfwËK mswkøó cvIqvi Ad GWRywW‡Kkb wfwËK
Kg©KZ©v KZ…©K Av‡ivwcZ mswkøó g~mK Kg©KZ©v KZ…©K Av‡ivwcZ
Rwigvbvi cwie‡Z© kaygvÎ Rwigvbv, wKš‘ Aciv‡ai wePv‡ii †ÿ‡Î
Kwgkbvi KZ…©K Av‡ivwcZ Av`vjZ KZ…©K cÖ`Ë A_©`Û Dnvi
ÒRwigvbvÓ Gi D‡jøL Kiv AšÍf~©³ nB‡e bv|Ó
n‡q‡Q|
4. aviv (2) Dcaviv (97) aviv 2 Gi Dc-aviv (97) wbgœiƒ‡c wWjvi, cwi‡ekK ev
cÖwZ¯’vc‡Yi cÖ¯Íve Kiv n‡jv: jvB‡mÝ eënviKvix
aviv 2 Gi Dc-aviv (97): ¯^Zš¿fv‡e A_©‰bwZK Kvh©µg
Ómn‡hvMxÓ A_© `yRb e¨w³i g‡a¨ cwiPvjbv K‡i _v‡K Ges
Ómn‡hvMxÓ A_© `yRb Ggb m¤úK© hvnvi Kvi‡Y G‡K Zv‡ì AvBbMZ ¯^ËvI wfbœ|
e¨w³i g‡a¨ Ggb m¤úK© Ac‡ii ev Df‡q Aci ‡Kv‡bv ZvB wWjvi, cwi‡ekK ev
hvnvi Kvi‡Y G‡K Ac‡ii Z…Zxq e¨w³i AwfcÖvq Abyhvqx KvR jvB‡mÝx‡K mn‡hvMx wn‡m‡e
ev Df‡q Aci ‡Kv‡bv K‡ib ev KvR Kwi‡eb ewjqv we‡ePbv Kiv A‡hŠw³K|
Z…Zxq e¨w³i Awfc«vq c«Z¨vkv Kiv nq, Ges wbgœewY©Z
Abyhvqx KvR K‡ib ev KvR e¨w³I Dnvi AšÍfy©³ nB‡eb, h_v :-
Kwi‡eb ewjqv c«Z¨vkv Kiv (K) Askx`vwi Kviev‡ii ‡Kvb
nq, Ges wbgœewY©Z e¨w³I Askx`vi;
Dnvi AšÍf©³y nB‡eb, h_v (L) ‡Kv¤úvwbi ‡Kvb ‡kqvi ‡nvìvi
:- (M) ‡Kvb U«v÷ Ges D³ U«v‡÷i
(K) Askx`vwi Kviev‡ii myweav‡fvMx;
‡Kvb Askx`vi; (N) ‡Kvb m¤úwË Dbœq‡b ‡hŠ_
(L) ‡Kv¤úvwbi ‡Kvb D‡`¨vM Ges D³ D‡`¨v‡Mi
‡kqvi ‡nvìvi Askx`vi f~wg gvwjK, wbg©vZv, ev
(M) ¨‡Kvb U«v÷ Ges D³ Ab¨ ‡Kv‡bv e¨w³; ev
U«v‡÷i myweav‡fvMx; (O) c«wZwbwa, g~mK G‡R›U, ev Abyiƒc
(N) ‡Kvb m¤úwË Dbœq‡b m¤úK©hy³ e¨w³eM:©
xlv
‡hŠ_ D‡`¨vM Ges D³ Z‡e kZ© _v‡K ‡h,
D‡`¨v‡Mi Askx`vi f~wg (K) PvKywii m¤úK©hy³ e¨w³eM©; I
gvwjK, wbg©vZv, ev Ab¨ (L) wWjvi, cwi‡ekK, jvB‡mÝx ev
‡Kv‡bv e¨w³; ev Abyiƒc m¤úK©hy³ e¨w³eM:©
(O) c«wZwbwa, g~mK Dnvi AšÍf©y³ nB‡eb bv;
G‡R›U, cwi‡ekK,
jvB‡mÝx ev Abyiƒc
m¤úK©hy³ e¨w³eM:©
Z‡e kZ© _v‡K ‡h, PvKywii
m¤úK©hy³ e¨w³eM© Dnvi
AšÍf©y³ nB‡eb bv;
5. aviv 31| Avg`vwbKv‡j AvB‡bi aviv 31 Gi Dc-aviv (1) I aviv-31 (1) Gi weav‡b aviv 31 Gi Dc-aviv
AvMvg Ki cwi‡kva I (2) Gi weavb wbgœiƒ‡c cÖwZ¯’vc‡Yi Drcv`K (cY¨ I †mev) KZ…©K (1) I (2) Gi
mgš^q|- cÖ¯Íve Kiv n‡jv:- cÖ¯‘ZKiY cÖwµqv eëüZe¨ ms‡kvabx cÖ¯vÍ ebv|
Ò(1) cY¨ ev †mev cÖ¯‘ZKi‡Yi DcKiY DcKiY Avg`vwbi †ÿ‡ÎI
(1) cÖ‡Z¨K wbewÜZ wnmv‡e Avg`vwbi †ÿÎ e¨wZZ cÖ‡Z¨K AvMvg Ki (4%) cÖ`v‡bi
ev wbeÜb‡hvM¨ e¨w³ wbewÜZ ev wbeÜb‡hvM¨ e¨w³ Zvnvi evaëvaKZv Av‡ivwcZ
Avg`vwbK…Z c‡Yï mieiv‡ni A_©‰bwZK Kvh©µ‡gi AvIZvq c‡Yï n‡q‡Q; A_P: G ai‡Yi
Dci cÖ‡`q g~mK Dc-aviv ‡Kvbiƒc AvK…wZ, cÖK…wZ, êwkó ev Ki`vZv Avgv`vwbK…
Z D³
(2) G DwjøwLZ nv‡i AvMvg ¸YMZ cwieZ©b bv Kwiqv c‡Yi cY¨ c~Yt cÖwµqvKiY
cwi‡kva Kwi‡eb| wewbg‡q mieiv‡ni D‡Ï‡k¨ e¨wZ‡i‡K †h Ae¯’vq
(2) Ki‡hvM¨ Avg`vwbK…Z c‡Yï mieiv‡ni Dci Avg`vwb Kiv n‡q‡Q †m
Avg`vwbi Dci g~mK ‡h mgq cÖ‡`q g~mK Dc-aviv (2) G DwjøwLZ Ae¯’v‡ZB mieivn K‡i bv;
I c×wZ‡Z Av`vq Kiv nq nv‡i AvMvg cwi‡kva Kwi‡eb|Ó ZvB G ai‡Yi Ki`vZvi
†mB GKB mgq I c×wZ‡Z (2) Ki‡hvM¨ Avg`vwbi Dci g~mK Avg`vwbK…Z DcKi‡Yi †ÿ‡Î
Ki‡hvM¨ Avg`vwbi g~mK ‡h mgq I c×wZ‡Z Av`vq Kiv nq AvMvg Ki cÖ‡hvR¨Zv iwnZ
Av‡ivc‡hvM¨ wfwËg~‡jï Dci †mB GKB mgq I c×wZ‡Z nIqvB evÂbxq; †Kbbv G
†evW© KZ…©K wba©vwiZ kZ© I Ki‡hvM¨ Avg`vwbi g~mK eve` cwi‡kvwaZ A_© n«vmKvix
c×wZ‡Z cY¨ Drcv`‡bi Av‡ivc‡hvM¨ wfwËg~‡jï Dci †evW© mgš^‡qi my‡hvM _vKv m‡ËI¡
j‡ÿ¨ Avg`vwbK…Z DcKi‡Yi KZ…©K wba©vwiZ kZ© I c×wZ‡Z cY¨ Drcvw`Z cY¨ PzovšÍ wewµi
†ÿ‡Î 4 (Pvi) kZvsk nv‡i Drcv`‡bi j‡ÿ¨ Avg`vwbK…Z wecix‡Zi mgš^q Ges Zv
m¤¢e bv n‡j Kwgkbv‡ii
Ges Ab¨vb¨ †ÿ‡Î 5 (cvuP) DcKi‡Yi †ÿ‡Î 4 (Pvi) kZvsk
wbKU n‡Z Av‡jvP¨ A_©
kZvsk nv‡i AvMvg Ki cÖ‡`q nv‡i Ges KvuPvgvj I hš¿vsk e¨wZZ
†diZ (Refund) Avbvqb
nB‡e| Ab¨vb¨ †ÿ‡Î 3 (wZb) kZvsk nv‡i
ch©šÍ bvbv RwUjZv QvovI
AvMvg Ki cÖ‡`q nB‡e|
Ki`vZv‡K G eve` A_© e¨vsK
F‡Yi gva¨‡g msMÖn Kivi
Kvi‡Y `xN© †gqv‡` m~` eve`
A_© cÖ`vb Ki‡Z nq| m~Zivs,
3q Kjv‡gi cÖ¯Ívebv hyw³hy³
xlvi
we‡eP¨|
6. aviv 33 Gi bZzb Dc-aviv- aviv 33 Gi Dc-aviv (3) Gi ci g~mK AvBb, 1991 Gi aviv aviv 33 Gi bZzb
(4) ms‡hvR‡bi cÖ¯Ívebv wbgœiƒc bZzb Dc-aviv (4) 6 Gi Dc-aviv (4) Gi Dc-aviv- (4)
mwbœ‡ewkZ Kivi cÖ¯Íve Kiv n‡jv:- weav‡bi (hv GKB m‡bi ms‡hvR‡bi cÖ¯Ívebv|
Ò(4) GB avivq hvnv wKQzB _vKzK bv g~mK wewa- 23 Gi mv‡_
†Kb Dcaviv (3) Ges aviv 41 Gi cwVZe¨) Abyiƒc GKB
†ÿÎ e¨wZZ cÖwZwU mieivn Gi ai‡Yi cÖ¯ÍvweZ weavbwU
wecix‡Z †Kvb Ki †gqv‡` Ki`vZv mwbœ‡ewkZ bv n‡j aviv 33
KZ©„K Bmy¨K…Z Pvjvbc‡Îi wecix‡Z (1) Gi eZ©gvb weavb aviv
aviv 45 Gi weavb Abyhvqx cÖ‡`q bxU 45 Gi weav‡bi mv‡_ my¯úó
K‡ii cwigvY wbY©q c~e©K wba©vwiZ mvsNwl©K n‡e; weavq cÖ¯Ívebv
c×wZ‡Z cwi‡kva Kwi‡Z nB‡e|Ó hyw³hy³ we‡eP¨|
7. (K) kZ©vskwU bZzbfv‡e (K) aviv 46 Gi DcÑaviv (1) Aaxb (K) GKB gvwjKvbvaxb wbewÜZ aviv 46 (1)(K) I
mwbœ‡ewkKi‡Yi cÖ¯Ívebv| `dv (K) Gi weavbwUi †k‡l wb¤œiƒc mieivnKvix I mieivn (W) Ges 46(3) `dv
GKwU ÒkZ©vskÓ mwbœ‡ewkZKi‡Yi cÖ¯Íve MÖnxZvi g‡a¨ DcKiY Av`vb (M) Gi ms‡kvabx I
aviv 46 (1) Gi `dv (K) Kiv n‡jvt cÖ`v‡bi †ÿ‡Î †hLv‡b †Kvb aviv 46 (2) (N) Gi
Òhw` Ki‡hvM¨ mieiv‡ni Avw_©K †jb‡`b nq bv, †mLv‡b weavb wejywßi cÖ¯Ívebv|
g~j¨ 1,00,000/- (GK ÒZ‡e kZ© _v‡K †h GKB gvwjKvbvaxb DcKi‡Yi mieivn g~j¨
jÿ) UvKv AwZµg K‡i wbewÜZ mieivnKvix I mieivn Òg~mK-6.3Ó Pvjvbc‡Î ïaygvÎ
Ges D³ mieiv‡ni mg~`q MÖnxZvi g‡a¨ DcKiY Av`vb cÖ`v‡bi g~mK mswkøó AvbyôvwbKZv
cY e¨vswKs gva¨g e¨wZZ †ÿ‡Î GB weavb cÖ‡hvR¨ nB‡e bv;Ó cwicvjv‡_© †`Lv‡bv n‡jI,
cwi‡kva Kiv nq;Ó| e¨vswKs P¨v‡b‡j g~j¨
(M) aviv 46 (2) Gi `dv (M) aviv 46 Gi Dcaviv (2) Aaxb cwi‡kv‡ai cÖgvYK Dc¯’vc‡Yi
(N) Gi weavb Abyhvqx `dv (N) Gi weavbwU wejywßi cÖ¯Íve Kiv †hŠw³K e¨_©Zv m‡Ë¡I †iqvZ
Òcwienb †mev msµvšÍÓ n‡jv; Ges evwZj A‡hŠw³Z we‡eP¨|
AR©b Z_v G DcKi‡Yi D‡jøL¨ 1991 m‡bi AvB‡bI
Dci †iqvZ 80% (N) aviv 46 Gi Dcaviv (3) Gi `dv (cÖ¯Ívebv Abyhvqx) weavbwU
(M)‡Z DwjøwLZ Òmgwš^ZÓ kãwU ejer wQj|
MÖnY‡hvM¨;
ZvB 3bs Kjv‡gi (K)
(N) aviv 46 (3) Gi `dv wejywßKi‡Yi cÖ¯Íve Kiv n‡jv|
Aby‡”Q‡ì cÖ¯Ívebv hyw³hy³
(M) G DwjøwLZ Aw¯ÍËn¡ xY
we‡eP¨|
Òmgwš^Z Ki PvjvbcÎÓ
(L) †iqvZ MÖn‡Yi Rb¨ mnM
†iqvZ MÖn‡Yi êaZvi Rb¨ †NvlYvi evaëvaKZvi weavb
Dc¯’vc‡bi evaëvaKZv aviv 2 (94) Gi weav‡b cÖ`Ë
ejer Av‡Q| ÒmieivnÓ Gi ms½v Abyhvqx
†mev mieivnKvixi †ÿ‡Î
cÖ‡hvR¨ nIqv ev¯ÍewfwËK bq;
weavq 1991 m‡bi g~mK AvB‡b
ïaygvÎ cY¨ mieivnKvixi
xlvii
†ÿ‡Î G weavb ejer wQj
{aivi 9(1) (QQ) (A)};
D‡jøL¨ hwÌ Rvtivt‡evt KZ…©K
RvixK…Z Av‡`k bs bvB, ZvwiL
14/10/2020 wLªt e‡j Ò‡mev
mieiv‡ni †ÿ‡Î DcKiY-
Drcv` mnM (g~mK 4.3)
†NvlYvi cÖ‡qvRb †bB|Ó g‡g©
ejv n‡q‡Q, Zv Øviv Av‡jvP¨
†ÿ‡Î AvB‡bi weavbwU Z_v
aviv 46 (1)(W), GKB AvB‡bi
aviv-3 Abyhvqx AKvh©Ki
we‡ePbvi my‡hvM †bB| ZvB
3bs Kjv‡gi (L) Aby‡”Q‡ì
cÖ¯Ívebv hyw³hy³ we‡eP¨|
(M) DcKiY ev KuvPvgvj
cwienY eve` †mevi †KvW
ÒS048.00 Aaxb cwienY
wVKv`viÓ Gi †mev g~‡jï mv‡_
Òg~mK 6.3‫ ״‬Gi gva¨‡g
cwi‡kvwaZ mg~`q g~mK
†iqvZ‡hvM¨ bv n‡q 80%
†iqvZ‡hvM¨ nIqvi †Kvb
†hŠw³K my‡hvM †bB| ZvB
cÖ¯ÍvewU †hŠw³K we‡eP¨; Ges
(N) mgwš^Z KiPvjvbc‡Îi
Aw¯ÍZ¡ bv _vKvq cÖ¯Ívebv
8. aviv (46) Dcaviv (3)(M) Avgv‡ì cÖ¯Íve n‡jv: mgwš^Z Ki PvjvbcÎ mswkøó
Dcaviv (1)(M): aviv 46 Gi Dc-aviv (3)(M) wejyß aviv 53 ms‡kvabKivq GB
Dr‡m Ki KZ©bKvix mËvi Kiv nDK| weavbwU Ac«vmw½K ZvB GwU
‡¶‡Î mieivnKvix KZ…K evwZj‡hvM¨|
BmÿK…Z mgwš^Z Ki
PvjvbcÎ Ges Dr‡m Ki
KZ©b mb`cÎ;
xlviii
9. aviv 48 Aaxb `dv (N) aviv 48 Aaxb `dv (N) Gi ci †iqvZ MÖnYK…Z GKB aviv 48 Aaxb `dv
Gi ci bZzb `dv (NN) wbgœiƒc bZzb `dv (NN) ms‡hvR‡bi DcKiY Øviv Ki‡hvM¨ I (N) Gi ci bZzb `dv
ms‡hvRb| cÖ¯Íve Kiv n‡jv: Ae¨nwZcÖvß Dfq cÖKvi cY¨ (NN) ms‡hvR‡bi
Drcv`‡bi †ÿ‡Î 1991 cÖ¯Ívebv|
Ò(NN) ‡iqvZ MÖnYK…Z GKB DcKiY m‡bi g~mK AvBb I wewai
Øviv Ki‡hvM¨ I Ae¨vnwZcÖvß Dfq eë¯’vax‡b Z_v wewa b¤î
cÖKvi cY¨ Drcv`‡bi †ÿ‡Î GB ai‡Yi 19(3) G †h †hŠw³K c×wZ
DcKiY Øviv Drcvw`Z Ae¨nwZcÖvß Pvjy wQj Zv wbwðZ Ki‡Z
cY¨ mieiv‡ni wecix‡Z wewa Øviv cÖ¯vÍ ebv hyw³hy³ we‡eP¨|
wba©vwiZ c×wZ‡Z mswkøó DcKiY Ki
Gi wecix‡Z e„w×Kvix mgš^q mvab
Kwi‡Z nB‡e;
10. b~Zb Dcaviv 71(1)(M) ms†hvRb: AvšÍR©vwZK ms¯’v †hgb BD
Gb Gi AšÍf©y³ ms¯’vmg~n
71(1)(M) evsjv‡`‡k ejer †Kvb Zv‡ì †mev g~jK †¯^”Qv‡mev
aviv (71) Dcaviv (1)(M) Kb‡fbkb ev Abyiƒc AvšÍRv© wZK g~jK Kvh©µg cwiPvjbvi
Pyw³iAax‡b AwawôZ †Kvb †¶‡Î g~mK †diZ c«`v‡bi
eZ©gv‡b ‡Kvb weavb bvB| AvšÍR©vwZK ms¯’v Zv‡ì †¯^”Qv‡mev welqwU ¯úóxKiY Kiv
g~jK Kvh©µ‡gi Rb¨ M…nxZ cY¨ ev evÃbxq|
†mevi Dci cwi‡kvwaZ g~mK|
11. aviv (73) Dcaviv (3) Ki wba©vi‡Yi mgqmxgv ‡hŠw³K KviY : g~mK KZ©„cÿ KZ©„K
Ki wba©viY Gi mgqmxgv: Avgv‡ì c«¯Íve n‡jv aviv 73 Gi Ki`vZvi `vwLjK…Z
Dcaviv (3) Gi ms‡kva‡bi gva¨‡g `vwLjcÎ cixÿv K‡i ev
ÒKwgkbvi Ki †gqv` Kwgkbvi KZ©…K Ki wba©vi‡Yi `vwLjcÎ bv _vK‡j ev
mgvwßi 5 (cuvP) erm‡ii mgqmxgv 3 (wZb) eQi wba©viY Kiv Ki`vZv KZ©„K Zv `vwLj
AwaKKv‡j c‡i DwjøwLZ ‡nvK| Kiv bv n‡j Z`šÍc~e©K cÖvß
Ki †gqv‡ì Rb¨ Z‡_ï mwVKZv wel‡q
ms‡kvwaZ Ki wba©viYmn wbwðZ nIqvi Rb¨ 3 eQi
†Kvb Ki wba©viY Kwi‡Z †gqv` ch©vß mgq nIqv
cvwi‡eb bv, hw` bv-Ó m‡Ë¡I Zv 5 eQi ev †ÿÎ
we‡k‡l AbšÍKvj ch©šÍ Pj‡Z
w`‡j Zv ÿgZvi Aceënvi
†nZz Ki`vZvi Rb¨ nqivwYi
m¤§yLxb nIqvi AvksKvi
KviY g‡g© we‡eP¨ n‡Z
cv‡i|
xlix
12. aviv (74) Dcaviv (3) (1) aviv 74 Gi Dc-aviv (3) mieivn M«nxZvi wg_¨v
Ges aviv (74) Dcaviv wejyß Kivi cÖ¯Íve Kiv n‡jv: ‡NvlYvi Rb¨ mieivnKvix‡K
(4) kvw¯Í cÖ`vb b¨vqwePv‡ii
(2) aviv 74 Gi Dc-aviv (4) cwicš’x ZvB D³ aviv wejyß
aviv - 74 Dcaviv (3) : wejyß Kivi cÖ¯Íve Kiv n‡jv: Kiv evÃbxq|
Dc-aviv (1) Gi
†KvbwKQzB Kwgkbvi‡K
mieivnKvixi wbKU nB‡Z
D³ mieiv‡ni †ÿ‡Î
cÖ‡`q g~mK, my` ev
Rwigvbv Av`vq Kwi‡Z
evav m„wó Kwi‡e bv Ges
wZwb mieivnKvixi wbKU
nB‡Z cÖ‡`q cwigv‡Yi
Askwe‡kl Ges MÖnxZvi
wbKU nB‡Z Askwe‡kl
Av`q Kwi‡Z cvwi‡eb|
aviv - 74 Dcaviv (4) :

mieivn MÖnxZv KZ©„K
cÖZviYv ev wg_¨v eY©bvi
Kvi‡Y, hw` †Kvb
mieivnKvix Kwgkbvi
eive‡i g~mK, my` ev
Rwigvbv cwi‡kva Kwiqv
_v‡Kb, Zvnv nB‡j
mieivnKvix D³iƒc
mieiv‡ni Rb¨ MÖnxZvi
wbKU nB‡Z D³ cwigvY
A_© Av`vq Kwi‡Z
cvwi‡eb|
13. aviv 77|- Ki wba©viY aviv- 77 Gi weavbwU wbgœiƒ‡c Ki`vZvi Avcxj `v‡q‡ii aviv- 77 Gi
†bvwU‡ki MÖnY‡hvM¨Zv:- cÖwZ¯’vc‡Yi cÖ¯Íve Kiv n‡jv: †hŠw³K AwaKvi wbwðZ ms‡kvabxi cÖ¯Ívebv|
AvB‡b mivmwi †Kvb weavb aviv 77| Ki wba©viYx †bvwU‡ki Ki‡Z I b¨q wePvi
†`qv nq wb| MÖnY‡hvM¨Zv|- wbwðZKiY welqwU †hŠw³K
aviv 77| Ki wba©viYx (1) Ki wba©viY †bvwU‡ki g~j ev we‡ePbvq aviv 77 Gi
†bvwU‡ki MÖnY‡hvM¨Zv|- mZ¨vwqZ Kwc Kvh©avivq P~ovšÍ cÖgvY ms‡kvabxi cÖ¯vÍ ebv hyw³hy³
(1) Ki wba©viY †bvwU‡ki wnmv‡e Ki`vZvi Avcxj `v‡q‡ii we‡eP¨|
g~j ev mZ¨vwqZ Kwc AwaKvi ¶zbœ bv Kwiqv Ges Avcx‡ji
l
Kvh©avivq P~ovšÍ cÖgvY wm×všÍ mv‡c‡¶ Ggbiƒ‡c MÖnY‡hvM¨
wnmv‡e Ggbiƒ‡c MÖnY‡hvM¨ nB‡e †hb D³ Ki wba©viY
nB‡e †hb D³ Ki wba©viY h_vh_fv‡e m¤úbœ Kiv nBqv‡Q Ges
h_vh_fv‡e m¤úbœ Kiv Ki wba©viY m¤úwK©Z Kvh©µg
nBqv‡Q Ges Ki wba©viY e¨ZxZ, Ki wba©vi‡Yi mKj welq
m¤úwK©Z Kvh©µg e¨ZxZ, Ges wba©vwiZ K‡ii cwigvY h_v_©
Ki wba©vi‡Yi mKj welq we‡ewPZ nB‡e|
Ges wba©vwiZ K‡ii cwigvY (2) †Kvb Ki hvnv wba©viY Kiv
h_v_© we‡ewPZ nB‡e| nBqv‡Q ev Kvh©Ki Kiv nBqv‡Q,
(2) †Kvb Ki hvnv wba©viY Dnv AvKvi I cÖKviMZ Kvi‡Y
Kiv nBqv‡Q ev Kvh©Ki Avcx‡ji wm×všÍ e¨wZZ i` Kiv
Kiv nBqv‡Q, Dnv AvKvi hvB‡e bv ev evwZj ev evwZj‡hvM¨
I cÖKviMZ Kvi‡Y i` Kiv ewjqv MY¨ Kiv hvB‡e bv|
hvB‡e bv ev evwZj ev (3) †Kvb KvR bv Kiv ev †Kvb
evwZj‡hvM¨ ewjqv MY¨ Kiv fyj-ÎæwUi Kvi‡Y †Kvb Ki wba©viY
hvB‡e bv| ¶wZMÖ¯Í ev cÖfvweZ nB‡e bv, hw`
(3) †Kvb KvR bv Kiv ev Ki wba©viY GB AvB‡bi mwnZ
†Kvb fyj-ÎæwUi Kvi‡Y mvgÄm¨c~Y© nq Ges Ki wba©vi‡Yi
†Kvb Ki wba©viY ¶wZMÖ¯Í AvIZvaxb e¨w³ ev hvnvi Dci Ki
ev cÖfvweZ nB‡e bv, hw` wba©vwiZ nB‡Z cv‡i Zvnvi bvg D³
Ki wba©viY GB AvB‡bi †bvwU‡k mvaviY aviYv Abyhvqx †hŠw³K
mwnZ mvgÄm¨c~Y© nq Ges cÖgvY mv‡c‡ÿ DwjøwLZ nq|
Ki wba©vi‡Yi AvIZvaxb
e¨w³ ev hvnvi Dci Ki
wba©vwiZ nB‡Z cv‡i Zvnvi
bvg D³ †bvwU‡k mvaviY
aviYv Abyhvqx DwjøwLZ
nq|
14. (1) aviv- 85 e¨_©Zv ev aviv 85 Gi Dc-aviv (1) Aaxb Rwigvbv Av‡ivc mswkøó aviv- 85 Gi Dc-aviv
Awbq‡gi †ÿ‡Î Rwigvbv mviYxi µwgK bs- (W) Gi weavbwU weavbwU B‡Zvc~‡e© ejer (1), (2) I (4) Gi
Av‡ivc| (1) wbgœewY©Z wbgœiƒ‡c cÖwZ¯’vc‡Yi cÖ¯vÍ e Kiv g~j¨ ms‡hvRb Ki ms‡kvabxi cÖ¯Ívebv|
mviYxi Kjvg (2) G n‡jv:- AvBb, 1991 Gi mv‡_
ewY©Z e¨_©Zv ev aviv- 85 e¨_©Zv ev Awbq‡gi †ÿ‡Î mvgÄm¨KiY †hŠw³K
Awbq‡gi †ÿ‡Î aviv Rwigvbv Av‡ivc| (1) wbgœewY©Z we‡ePbvq Dnvi aviv 40
86‡Z DwjøwLZ g~mK mviYxi Kjvg (2) G ewY©Z e¨_©Zv Gi weav‡bi AvIZvi
Kg©KZ©v Kjvg (3) G ev Awbq‡gi †ÿ‡Î aviv 86‡Z b¨q wbY©qKvix Kg©KZ©vi
ewY©Z Rwigvbv Av‡ivc DwjøwLZ g~mK Kg©KZ©v Kjvg (3) G Kg© cwiwai g‡a¨ ivLv
Kwi‡Z cvwi‡eb, h_v:- ewY©Z Rwigvbv Av‡ivc Kwi‡Z Ges Z`vax‡bi aviv 37
cvwi‡eb, h_v:- I GKB m‡bi g~mK
li
mviYx mviYx wewagvjvi wewa 35 Gi
µwgK e¨_©Zv Rwigv bvi µwgK e¨_©Zv ev Rwigvbvi weav‡bi mv‡_
bs ev cwigvY bs Awbqg cwigvY mvgÄm¨c~Y© Ki‡Z 3 bs
Awbqg (1) (2) (3)
(1) (2) (3)
Kjv‡gi cÖ¯Ívebv †hŠw³K
(Q) `vwLjc‡Î Aby‡jøwLZ
(Q) `vwLjc‡Î Aby‡jøwLZ Drcv` K‡ii Drcv` K‡ii we‡eP¨|
Drcv` K‡ii Drcv` K‡ii †Kvb cwigvb wØ¸b Ab~¨b
†Kvb cwigvb wØ¸Y; AšÍf©y³ bv A‡a©K Ges
AšÍf©y³ bv Kwievi Ab~aŸ© ZvQvovI, 2bs Kjv‡gi
Kwievi e¨_©Zv e¨_©Zv ev mgcwigvY;
ev Awbqg; Awbqg;
†UwejwUi µwgK bs
(R) `vwLjc‡Î (W) Gi wecix‡Z 2bs
(R) `vwLjc‡Î AwbqwgZfv cÖvc¨ DcKiY AwbqwgZfv‡e Kjv‡g cÖ`wk©Z e¨_©Zv
cÖvc¨ ‡e M„nxZ K‡ii †iqvZ M„nxZ DcKiY ev Awbqg I 3bs
DcKiY DcKiY AwaK MÖnY K‡ii wØ¸b Kjv‡g cÖ`wk©Z
K‡ii K‡ii Kwievi Ab~¨b A‡a©K
Rwigvbvi cwigvY
†iqvZ wØ¸Y; Awbqg; Ges Ab~aŸ©
(S) AwaK MÖnY (S) `vwLjc‡Î mgcwigvY; mswkøó weavbwU g~mK I
Kwievi n«vmKvix m¤ú~iK ïé wewagvjv,
Awbqg; mgš^‡qi cwigvY 2016 Gi wewa bs
`vwLjc‡Î ewa©Z e„w× Kwievi ev ewa©Z 65(1)(K) G ewY©Z g~jZ:
n«vmKvix n«vmKvix e„w×Kvix n«vmKvix GKBiƒc e¨_©Zv ev
mgš^‡qi mgš^‡qi mgš^‡qi cwigvY mgš^‡qi wØ¸b
cwigvY e„w× wØ¸Y ev n«vm Kwievi Ab~¨b A‡a©K Awbq‡gi wecix‡Z cÖ`Ë
Kwievi ev n«vmK…Z Awbqg; Ges Ab~aŸ© weav‡bi mv‡_ mvsNwl©K;
e„w×Kvix e„w×Kvix mgcwigvY ev weavq Dch©~³ weav‡bi
mgš^‡qi mgš^‡qi n«vmK…Z mv‡_ mvgÄm¨c~Y© Ki‡Z
cwigvY n«vm wØ¸Y; (W) Av‡ivwcZ e„w×Kvix
(W) Kwievi Ki wbiƒcY I mgš^‡qi wØ¸b
Av‡jvP¨ †ÿ‡Î 3bs
Awbqg; cwi‡kva Ab~¨b A‡a©K Kjv‡gi cÖ¯Ívebv hyw³hy³
B”QvK…Zfv‡e Ges Ab~aŸ© we‡eP¨|
Av‡ivwcZ Ki cwinvi ev mgcwigvY;
wbiƒcY I cwinv‡ii
cwi‡kva †Póv Kwievi cwinviK…Z
B”QvK…Zfv‡e cwinviK…Z Awbqg; K‡ii wØ¸b
cwinvi ev K‡ii Ab~¨b A‡a©K
cwinv‡ii †Póv wØ¸Y| Ges Ab~aŸ©
Kwievi mgcwigvY;
Awbqg; (2) Dc-aviv (2) Aciva ev Dc- (2) ‡ÿ‡ÎI welqwU g~mK
(2) Dcaviv (2) Aciva aviv (1) G DwjøwLZ e¨_©Zv I AvBb, 1991 Gi aviv
ev Dc-aviv (1) G DwjøwLZ Awbqg e¨ZxZ hw` †Kvb e¨w³ GB 37(2) Gi weav‡bi mv‡_
e¨_©Zv I Awbqg e¨ZxZ AvBb ev Zàxb cÖYxZ wewagvjvi mvgÄm¨c~Y© Kiv †hŠw³K
hw` †Kvb e¨w³ GB AvBb weavb Abyhvqx KiYxq †Kvb wKQz we‡ePbvq 3bs Kjv‡gi
ev Zàxb cÖYxZ wewagvjvi Kwi‡Z e¨_© nb ev wbwl× mswkøó weavb cÖ¯vÍ ebv †hŠw³K we‡eP¨|
weavb Abyhvqx KiYxq †Kvb weiæ× wKQz K‡ib, Zvnv nB‡j aviv
wKQz Kwi‡Z e¨_© nb ev 86‡Z DwjøwLZ g~mK Kg©KZ©v D³
lii
wbwl× wKQz K‡ib, Zvnv e¨w³‡K D³ e¨_©Zv ev Kg©Kv‡Ûi
nB‡j aviv 86‡Z DwjøwLZ ¸iæZ¡ I †cŠbtcywbKZv‡f‡`,
g~mK Kg©KZ©v D³ e¨w³‡K wba©vwiZ c×wZ‡Z I cwigv‡Y, Ab~¨b
D³ e¨_©Zv ev Kg©Kv‡Ûi 20(Kzwo) nvRvi UvKv Ges Ab~aŸ© 50
¸iæZ¡ I (cÂvk) nvRvi UvKv Rwigvbv Av‡ivc
†cŠbtcywbKZv‡f‡`, Kwi‡Z cvwi‡eb|
wba©vwiZ c×wZ‡Z I
cwigv‡Y, Rwigvbv Av‡ivc
Kwi‡Z cvwi‡eb|
15. aviv 121.| Gi Dc-aviv aviv 121 Gi Dc-aviv (2) Gi aviv 121 (2) Gi aviv 121 (2) Gi
(2) Kwgkbvi (Avcxj) weavbwU wb¤œiƒ‡c cÖwZ¯’vc‡bi eZ©gvb weavb Abyhvqx ms‡kvabx cÖ¯vÍ ebv|
Gi wbKU Avcxj cÖ¯Íve Kiv n‡jv| `vexK…Z ÒKiÓ ( hv aviv
`v‡q‡ii †ÿ‡Î ZwK©Z 2(24) Gi weav‡b cÖ`Ë
Av‡`‡k DwjøwLZ `vexK…Z Òaviv 121 Gi Dc-aviv (2)t ms½v Abyhvqx (Z_v
ÒKiÓ Gi 20% g~mK Kg©KZ©v e¨wZZ †Kvb cÖ‡hvR¨ †ÿ‡Î) g~mK,
Statutoly Rgv cÖ`v‡bi msÿzä e¨w³ KZ…©K Dc-aviv m¤ú~iK ïé, Uvb©Ifvi
weavb ejer Av‡Q| (1) Gi AaxY Avcxj `v‡qi Ki, m~`, Rwigvbv I
Kwievi †ÿ‡Î Zvnv‡K D³ A_©`‡Ûi mgwói 20%
Avcxj `v‡qiKv‡j ZwK©Z bM` Rgv w`‡q
Av‡`‡k DwjøwLZ `vexK…Z Kwgkbvi (Avcxj) Gi
g~mK, m¤ú~iK ïé ev Uvb©Ifvi wbKU Avcxj iæRyKiY
Ki (hvnvi †ÿ‡Î cÖ‡hvR¨ nq) A‡b‡Ki c‡ÿB m¤¢e
A_ev Zvnv bv _vwK‡j bq; D‡jøL¨ 1991 m‡bi
Av‡ivwcZ Rwigvbvi cwigv‡Yi g~mK AvB‡bi mswkøó
wecix‡Z e¨vsK M¨viv›Ux cÖ`vb weavb (aviv 2(LLL)
Kwi‡Z nB‡e|Ó †Z cÖ`Ë ÒKiÓ Gi ms½v
wfwËK aviv 42(2) (L)
Abyhvqx `vexK…Z g~mK
I m¤ú~i‡Ki 10% Ges
g~ mK I m¤ú~iK ïé bv
_vK‡j Av‡ivwcZ
A_©`‡Ûi 10% Rgv
w`‡q Avcxj `v‡q‡ii
my‡hvM wQj; Ges
Kwgkbvi (Avcxj) Gi
iv‡qi weiæ‡×
UªvBey¨bv‡j Avcxj
`v‡q‡ii †ÿ‡Î c~‡e©i I
eZ©gvb AvB‡b †Kvb A_©
liii
Rgvi cÖ‡qvRb bv
_vK‡jI UªvBey¨bv‡ji
Av‡`‡ki weiæ‡×
nvB‡Kv‡U© Avcxj iæRyi
†ÿ‡Î c~‡e©i AvB‡b
†Kvb A_© Rgvi weavb
wQj bv; hvi wecix‡Z
eZ©gvb nvB‡Kv‡U©
wiwfkb gvgjv iæRyi
Rb¨ Dch©y³iƒ‡c
ms½vwqZ ÒKiÓ Gi
10% A_©vr me©‡gvU
(20+10)= 30%
(c~‡e©i Dch©y³iƒ‡c
ms½vwqZ ÒKiÓ Gi gvÎ
10% Gi ¯’‡j) Rgv
cÖ`v‡bi weavb †`qv
n‡q‡Q|
Dchy©³ cwiw¯’wZ‡Z
Avcxj iæRyi Rb¨
Statutory Rgvi
†ÿ‡Î 3bs Kjv‡gi
cÖ¯vÍ ebv hyw³hy³ we‡eP¨;
16. aviv 122| AvcxjvZ aviv 122| AvcxjvZ UªvBey¨bv‡j aviv 122 Gi eZ©gvb aviv 122:
UªvBey¨bv‡j Avcxj|- Avcxj|- weavb Abyhvqx Kwgkbvi AvcxjvZ UªvBeyb¨v‡j
****************** ********************* ev mggh©v`vi Kg©KZ©v Avcxj mswkøó weav‡b
******* **** KZ…©K `vexK…Z ÒKiÓ ( ms‡kvabxi cÖ¯Ívebv|
aviv 122 Gi Dc-aviv aviv 122 Gi Dc-aviv (2) Gi hv aviv 2(24) Gi
(2)t g~mK Kg©KZ©v weavbwU wb¤œiƒ‡c cÖwZ¯’vcY mn weav‡b cÖ`Ë ms½v
e¨ZxZ, Ab¨ †Kvb Dc-aviv (3) I (4) Gi weavb Abyhvqx Z_v cÖ‡hvR¨
e¨w³ KZ©„K Dc- `ywU wejywßi cÖ¯Íve Kiv nj: †ÿ‡Î g~mK, m¤ú~iK
aviv (1) Gi Aaxb ïé, Uvb©Ifvi Ki,
Avcxj `v‡qi aviv 122 Gi Dc-aviv (2)t g~mK m~`, Rwigvbv I
Kwievi †¶‡Î, Kg©KZ©v e¨ZxZ, Ab¨ †Kvb A_©`‡Ûi mgwói) 20%
Zvnv‡K D³ Avcxj e¨w³ KZ©„K Dc-aviv (1) Gi bM` Rgv w`‡q
`v‡qiKv‡j ZwK©Z Aaxb Avcxj `v‡qi Kwievi UªvBey¨bv‡j Avcxj
Av‡`‡k DwjwLZ †¶‡Î, Zvnv‡K D³ Avcxj iæRyKiY A‡b‡Ki
`vexK…Z K‡ii 20 `v‡qiKv‡j ZwK©Z Av‡`‡k c‡ÿB m¤¢e bq; D‡jøL¨
DwjøwLZ `vexK…Z g~mK,
liv
(wek) kZvsk m¤ú~iK ïé ev Uvb©Ifvi Ki 1991 m‡bi g~mK
cwigvY A_© cwi‡kva (hvnvi †ÿ‡Î cÖ‡hvR¨ nq) Gi AvB‡bi mswkøó weavb
Kwi‡Z nB‡e| `k kZvsk ev `vexK…Z Dchy³ (aviv 2(LLL) †Z cÖ`Ë
(3) Z‡e Dc-aviv ivR¯^ bv _vwK‡j, Av‡ivwcZ ÒKiÓ Gi ms½v (Z_v
(1) Abyhvqx Kwgkbvi Rwigvbvi `k kZvsk cwigvY A_© eZ©gvb AvB‡bi my`
(Avcxj) KZ…©K cÖ`Ë cwi‡kva Kwi‡Z nB‡e | ; Rwigvbv I A_©`Û ev‡`
Av‡`‡ki weiæ‡× g~j ivR¯^ eve` A_)©
Kvógm, G·vBR I Z‡e kZ© _v‡K †h, hw` AvcxjvZ wfwËK aviv 42(2) (L)
f¨vU AvcxjvZ UªvBey¨bvj †Kvb we‡kl †¶‡Î Abyhvqx `vexK…Z g~mK
UªvBeybvj G Avcxj GBiƒc g‡b K‡ib †h, `vexK…Z g~j I m¤ú~i‡Ki 10% Ges
`v‡qi Kiv nB‡j ivR¯^ ev Av‡ivwcZ Rwigvbvi g~ mK I m¤ú~iK ïé bv
msÿzä e¨w³‡K Zvnvi mgcwigvY e¨vsK M¨viv›Ux Rgv`vb _vK‡j Av‡ivwcZ
Dci `vexK…Z Ki ev AvcxjKvixi Rb¨ KóKi nB‡e A_©`‡Ûi 10% Rgv
Av‡ivwcZ A_©`‡Ûi Z‡e AvcxjvZ KZ©„c¶ H e¨vsK w`‡q Avcxj `v‡q‡ii
†Kvb Ask Rgv cÖ`vb M¨viv›Ux AvcxjKvix‡K nq webv my‡hvM wQj; Ges
Kwi‡Z nB‡e bv| k‡Z© A_ev †hgbwU Dchy³ Kwgkbvi (Avcxj) Gi
AvcxjvZ UªvBeÿbvj we‡ewPZ nq ‡mB k‡Z© e¨vsK iv‡qi weiæ‡×
Avcx‡ji c¶M‡Yi M¨viv›Ux Rgv`vb nB‡Z Ae¨vnwZ UªvBey¨bv‡j Avcxj
ïbvbx MÖn‡Yi ci w`‡Z cvwi‡eb| `v‡q‡ii c~‡ei© I
AšÍe©Z©xKvjxb Ki eZ©gvb AvB‡b †Kvb A_©
Av`v‡qi ¯’wMZv‡`kmn Z‡e Dc-aviv (1) Abyhvqx Rgv cÖ`v‡bi cÖ‡qvRb bv
†hBiƒc msMZ Ges Kwgkbvi (Avcxj) KZ…©K cÖ`Ë _vK‡jI UªvBey¨bv‡ji
mgxPxb g‡b Kwi‡eb Av‡`‡ki weiæ‡× Kvógg, G·vBR Av‡`‡ki weiæ‡×
†mB iƒc Av‡`k cÖ`vb I f¨vU AvcxjvZ UªvBeybvj G nvB‡Kv‡U© Avcxj iæRyi
Kwi‡Z cvwi‡eb| Avcxj `v‡qi Kiv nB‡j msÿzä †ÿ‡Î †Kvb A_© Rgvi
(4) Ki Av`vq e¨w³‡K Zvnvi Dci `vexK…Z
weavb c~‡e©i AvB‡b wQj
Dch©y³iƒc ivR¯^ ev Av‡ivwcZ
¯’wMZKiY msµvšÍ bv; hvi wecix‡Z eZ©gvb
A_©`‡Ûi †Kvb Ask Rgv cÖ`vb
AvcxjvZ UªvBey¨bv‡ji AvB‡b nvB‡Kv‡U©
Kwi‡Z nB‡e bv|
†h‡Kvb AšÍe©Z©xKvjxb wiwfkb gvgjv iæRyi
Av‡`k Dnv cÖ`v‡bi (3) AvcxjvZ UªvBeÿbvj Avcx‡ji Rb¨ Dch©y³iƒ‡c
ZvwiL nB‡Z 6 (Qq) c¶M‡Yi ïbvbx MÖn‡Yi ci ms½vwqZ ÒKiÓ Gi
gvm AwZevwnZ nBevi AšÍieZ©xKvjxb Ki Av`v‡qi 10% A_©vr me©‡gvU
c‡ii wè‡m AKvh©Ki ¯’wMZv‡`kmn †hBiƒc msMZ Ges (20+10)= 30% Rgv
nB‡e, hw` bv mgxPxb g‡b Kwi‡eb †mB iƒc cÖ`v‡bi weavb †`qv
Kvh©vavivwU P~ovšÍfv‡e Av‡`k cÖ`vb Kwi‡Z cvwi‡eb| n‡q‡Q|
wb®úbœ Kiv nq, ev (4) Ki Av`vq ¯’wMZKiY msµvš— Dchy©³ cwiw¯’wZ‡Z
Dnvi c~‡e© AvcxjvZ AvcxjvZ UªvBey¨bv‡ji †h‡Kvb Aš— Avcxj iæRyi Rb¨
UªvBey¨bvj KZ©„K eZ©xKvjxb Av‡`k Dnv cÖ`v‡bi Statutory Rgvi
AšÍeZ©x Av‡`k ZvwiL nB‡Z 6 (Qq) gvm †ÿ‡Î 3bs Kjv‡gi
cÖZ¨vnvi Kiv nq| AwZevwnZ nBevi c‡ii wè‡m cÖ¯vÍ ebv hyw³hy³ we‡eP¨;
lv
AKvh©Ki nB‡e, hw` bv Kvh©vavivwU
P~ovš—fv‡e wb®úbœ Kiv nq, ev ZvQvov, AvcxjKvixi
Dnvi c~‡e© AvcxjvZ UªvBey¨bvj A_©‰bwZK Hardship
KZ©„K AšÍe©Z©x Av‡`k cÖZ¨vnvi we‡ePbvq ïé mswkøó
Kiv nq| Avcxj gvgjvq ïé
AvB‡bi aviv 194 Gi
weavb Abyhvqx
UªvBeyb¨v‡ji we‡ePbvq
Rgvi AsK Kwg‡q ev
gvd Kiv/e¨vsK M¨vivw›U
†bqvi my‡hvM †`qv n‡jI
†m my‡hvM f¨vU AvB‡bI
_vKv ‡hŠw³K g‡g©
we‡eP¨|
hLb Avcxj iæRyi Rb¨

Statutory Rgv
cÖ`vbc~e©K iæRyK…Z
Avcxj gvgjv ïbvbxi
Rb¨ MÖnY Kiv nq ZLb
¯^vfvweKfv‡eB Zv
wb®úwË bv nIqv ch©šÍ
mswkøó Av‡`‡ki
Kvh©KvwiZvI
f~Zv‡c¶fv‡e ¯’wMZ
n‡q hvq g‡g© MY¨ nIqv
†hŠw³K g‡g© we‡eP¨; ;
ZvQvov mswkøó †Kvb
AvB‡bi weav‡bi
AvIZvq AvcxjwU
ïbvwbi Rb¨ AvcxjvZ
KZ©„cÿ KZ©„K MÖnY
Kiv, Avi †Kvb
Av‡`‡ki weiæ‡×
kvmbZ‡š¿i Aaxb
†gŠwjK AwaKvi ÿwZMÖ¯’
nIqvq iæRyK…Z ixU
gvgjvq gvbbxq
nvB‡KvU© wefvM KZ©„K
iæjwbkx Rvix I
lvi
Zr‡cÖwÿ‡Z ¯’wMZ
Av‡`k cÖ`vb GK wRwbm
we‡ePbvi my‡hvM ‡bB;
weavq Dc-aviv (3) I
(4) Gi weavb
A‡hŠw³K we‡eP¨| ZvB
3bs Kjv‡gi cÖ¯vÍ ebv
17. aviv 124| nvB‡KvU© aviv 124 Gi weavbwU wbgœiƒ‡c UªvBey¨bv‡ji iv‡qi aviv 124:
wefv‡M wiwfkb|- (1) cÖwZ¯’vcY Ges Dc-aviv (4) weiæ‡× nvB‡KvU© nvB‡KvU© wefv‡M
†evW© ev AvcxjvZ Gi weavbwU wejywßi cÖ¯vÍ e Kiv wWwfk‡b wiwfkb bq wiwfk‡bi cwie‡Z©
UªvBey¨bv‡ji Av‡`k njt eis Avcxj `v‡q‡ii Avcxj Kiv wel‡q
Øviv ms¶zä e¨w³ ev aviv 124| nvB‡KvU© wefv‡M weavb _vKv hyw³hy³ cÖ¯Ívebv|
Kwgkbvi ev wiwfkb Avcxj|- (1) †evW© ev †Kbbv nvB‡KvU©
gnvcwiPvjK AvcxjvZ UªvBey¨bv‡ji Av‡`k wefv‡Mi wm×v‡šÍi
c`gh©v`vi wb‡gœ b‡nb, Øviv ms¶zä e¨w³ ev Kwgkbvi weiæ‡× cÖ‡qvR‡b mycxÖ g
Ggb †Kvb g~mK ev gnvcwiPvjK c`gh©v`vi †Kv‡U©i G¨vwc‡jU
Kg©KZ©v, D³ wb‡gœ b‡nb, Ggb †Kvb g~mK wefv‡M wiwfkb PvIqvi
Av‡`‡ki AvBbMZ Kg©KZ©v, D³ Av‡`‡ki weavb _v‡K Ges G
cÖ‡kœ evsjv‡`k mywcÖg AvBbMZ cÖ‡kœ evsjv‡`k mywcÖg eë¯’v 2bs Kjv‡g ewY©Z
†Kv‡U©i nvB‡KvU© †Kv‡U©i nvB‡KvU© wefv‡M aviv 124 Gi Dc-aviv
wefv‡M wiwfk‡bi wiwfk‡bi Avcxj Av‡e`b `vwLj (2) Gi weavb Abyhvqx
Av‡e`b `vwLj Kwi‡Z Kwi‡Z cvwi‡eb| †Ìqvbx Kvh©wewai
cvwi‡eb| (2) AvcvZZ ejer Ab¨ †Kvb mv‡_I mvgÄm¨c~Y© d‡g©
(2) AvcvZZt ejer Ab¨ AvB‡b hvnv wKQzB _vKzK bv we‡ePv n‡e|
†Kvb AvB‡b hvnv †Kb, D³ wiwfk‡bi Avcxj
wKQzB _vKzK bv †Kb, wel‡q, hZ`~i m¤¢e †Ìqvbx ZvQvov Kwgkbvi
D³ wiwfk‡bi wel‡q, Kvh©wewai weavbvejx cÖ‡hvR¨ (Avcxj) I UªvBeyb¨vj
hZ`~i m¤¢e †Ìqvbx nB‡e| ch©v‡q bZzbfv‡e cÖ`Ë
Kvh©wewai weavbvejx (3) Dc-aviv (1) Gi Aaxb cÖ¯Ívebv ev AvB‡bi
cÖ‡hvR¨ nB‡e| nvB‡KvU© wefv‡M wiwfk‡bi eZ©gvb weavb Abyhvqx
(3) Dc-aviv (1) Gi Avcxj Av‡e`b `vwL‡ji †¶‡Î, 20% Rgv w`‡q
Aaxb nvB‡KvU© wefv‡M Zvgvw` AvBb, 1908 Gi aviv cÖwZKvi bv †c‡q
wiwfk‡bi Av‡e`b 5 cÖ‡hvR¨ nB‡e| nvB‡KvU© wefv‡M c~Y©ivq
`vwL‡ji †¶‡Î, (4) g~mK Kg©KZ©v e¨ZxZ, Ab¨ 10% A_©vr me©‡gvU
Zvgvw` AvBb, 1908 †Kvb e¨w³ KZ©„K Dc-aviv (1) Gi 30% Rgv w`‡q, we‡kl
Gi aviv 5 cÖ‡hvR¨ Aaxb nvB‡KvU© wefv‡M wiwfk‡bi K‡i eo As‡Ki gvgjvq
nB‡e| Av‡e`b `vwL‡ji †¶‡Î, Znv‡K cÖwZKvi cvIqvi
(4) g~mK Kg©KZ©v ZwK©Z Av‡`‡k DwjwLZ cÖ‡`q Av‡e`b Kiv A‡b‡Ki
lvii
e¨ZxZ, Ab¨ †Kvb K‡ii ev Rwigvbvi 10 (`k) c‡¶ m¤¢e bq| ZvB
e¨w³ KZ©„K Dc-aviv kZvsk A_© cwi‡kva Kwi‡Z D”PZi Av`vj‡Z
(1) Gi Aaxb nB‡e| Avcx‡ji gva¨‡g
nvB‡KvU© wefv‡M cÖwZKvi cvIqvi my‡hvM
wiwfk‡bi Av‡e`b mxwgZ nIqvi ev iæ×
`vwL‡ji †¶‡Î, nIqvi AvksKvq mswkøó
Znv‡K ZwK©Z Av‡`‡k e¨w³ g~mK Kg©KZ©v
DwjwLZ cÖ‡`q K‡ii KZ©„K KviY `k©v‡bv
ev Rwigvbvi 10 (`k) †bvwUk Rvixi weiæ‡×B
kZvsk A_© cwi‡kva ïiæ‡ZB ev Kvh©avivi †h
Kwi‡Z nB‡e| †Kvb ch©v‡q kvmbZ‡š¿i
Aaxb †gŠwjK AwaKvi
L‡e©i KviY †`wL‡q wiU
gvgjvq †h‡q
¯’wMZv‡`kmn iæj wb‡e;
hv ivR‡¯î Rb¨ eis
Av‡iv ¶wZKi n‡e,
ZvB Dc-aviv (4) Gi
weavb wejywßmn 3 bs
Kjv‡gi cÖ¯Ívebv hyw³hy³
we‡eP¨|
18. aviv 127 Gi Dcaviv aviv 127 Gi Dcaviv (1) Gi msÿzä e¨w³i Rb¨ aviv 127 (1) Gi
(1) Gi †k‡l cÖ`Ë †k‡l cÖ`Ë Òe¨vL¨vÓ Gi weavbwU Avcxj `v‡qi †gŠwjK Òe¨vL¨vÓ Gi ms‡kvabxi
Òe¨vL¨vÓ †Z cÖ`Ë weavb wb¤§iƒ‡c cÖwZ¯’vc‡bi cÖ¯Íve Kiv AwaKv‡ii AšÍf~©³| ZvB cÖ¯Íve
Abyhvqx ÒAvcxj n‡jv: †gŠwjK AwaKvif~³
wb®úbœvaxb mgqmnÓ m~` Òe¨vL¨vÓ:- GB DcÑavivq Òg~mK Avcx‡j e¨wqZ mgqKvj
wbb©‡qi weavb †`qv cwi‡kv‡ai w`b ch©šÍ A_© m~` MYbv n‡Z ev` †`qv
n‡q‡Q| wba©vwiZ Zvwi‡Li cieZ©x w`b b¨qbxwZi cÖ‡kœ †hŠw³K
nB‡Z Avcx‡j e¨wqZ mgq ev‡` we‡eP¨| ZvB cÖ¯vÍ ewU
cwi‡kv‡ai w`bÓ †hŠw³K we‡eP¨|
19. cª_g Zdwmj wØZxq c«_g Zdwmj wØZxq 2q LÛ `dv ‡emiKvwi LvZ wk¶v
LÛ `dv 2 2(T) mshy³ Kibt we¯Ív‡i miKvi‡K
eZ©gv‡b ‡Kvb weavb mn‡hvwMZv K‡i
bvB| `dv 2(T): ‡emiKvwi ch©v‡q Avm‡Q| D”Pga¨wgK
D”Pga¨wgK ‡k«wY ev mgch©vq ch©šÍ mK‡ji Rb¨¨ wk¶v
ch©šÍ c«`Ë wk¶v c«wk¶Y| wbwðZ Kivi wbwg‡Ë
D”P gva¨wgK ch©šÍ wk¶v
g~mK Gi AvIZv gy³
nIqv c«h‡qvRb
lviii
wewa 12 Dcwewa (1) Avgv‡ì c«¯Íve nj: A_© AvBb, 2019
cwiewZ©Z Z_¨ wewa 12 Gi wb¤œic ms‡kvab: (2019 mv‡ji 10 bs
AewnZKiY: aviv 14 Gi `dv (Q) Gi weavb AvBb) Gi aviv 61 Gi
Abyhvqx cÖ‡Z¨K wbewÜZ ev ga¨‡g aviv 14 G bZzb
aviv 14 Gi `dv (P) ZvwjKvfz³ e¨w³ A_©‰bwZK `dv (P) mshy³ Kiv
Gi weavb Abyhvqx Kvh©µg mswk−ó D³ avivi `dv nq|
cÖ‡Z¨K wbewÜZ ev (K) nB‡Z (P) †Z wea„Z Z_¨mn
ZvwjKvfz³ e¨w³ wb¤œewY©Z Z‡_ï †Kv‡bviƒc aviv 14 Gi GB
A_©‰bwZK Kvh©µg cwieZ©b nB‡j Dnv ZvrþwbKfv‡e cwieZ©‡bi d‡j wewa
mswk−ó D³ avivi Kwgkbvi‡K AewnZ Kwi‡eb, 12 ‡Z †m Abyhvqx
`dv (K) nB‡Z (O) h_v:- cwieZ©b Avbv c«‡qvRb|
†Z wea„Z Z_¨mn
wb¤œewY©Z Z‡_ï
†Kv‡bviƒc cwieZ©b
nB‡j Dnv
ZvrþwbKfv‡e
Kwgkbvi‡K AewnZ
Kwi‡eb, h_v:-
20. wewa 18K Gi Dcwewa wewagvjvi wewa 18K Gi evsjv‡`‡ki evwn‡i wewa 18(K) Gi Dc-
(2)t Dc-wewa (1) G hvnv ms‡kvabxi cÖ¯Ívebv t Aew¯’Z Kvh©v‡`kcÖvß wewa (2) Gi
wKQyB _vKyK bv †Kb, wewa 18K Gi Dc-wewa (2) †Kvb cÖwZôv‡bi mve ms‡kvawbi cÖ¯vÍ ebv|
evsjv‡`‡k wbewÜZ †Kvb DwjøwLZ ÒAvšÍR©vwZK ìc‡Î K›Uªv± cÖ”Pbœ ißvwb MY¨
e¨w³ KZ…©K AvšÍR©vwZK Kvh©v‡`kcÖvß evsjv‡`‡kiÓ Kiv n‡j †mmy‡hvM
ìc‡Î Kvh©v‡`kcÖvß kã¸wji ci ÒAf¨šÍ‡i evÓ kã evsjv‡`‡ki Af¨všÍ‡i
evsjv‡`‡ki evwn‡i Aew¯’Z `yBwU mwbœ‡ewkZKi‡Yi cÖ¯Íve Kiv Kvh©v‡`kcÖvß cÖwZôv‡bi
†Kv‡bv cÖwZôv‡bi n‡jvt mve K›Uªv‡±i †ÿ‡ÎI
Kvh©v‡`kfz³ Kvh©µ‡gi cÖ‡hvR¨ nIqv evÂbxq
AvswkK m¤úv`‡bi wbwgË we‡eP¨|
ê‡`wkK gy`ªvq ¯’vwcZ
FYc‡Îi wecix‡Z
evsjv‡`‡ki Af¨šÍ‡i cY¨
ev †mev mieivn Kiv
nB‡j, wb¤œewY©Z `wjjvw`
wefvMxq Kg©KZ©vi wbKU
`vwLj mv‡c‡ÿ, Dnv
AvB‡bi aviv 2 Gi `dv
(62) Gi Aaxb cÖ”Qbœ
ißvwb ewjqv MY¨ nB‡e|
***********
lix
21. wewa 18(L) I 18(M) wewa 18K Gi ci wb¤œiƒc `ywU †`‡ki A_©‰bwZK wewa 18(L) I 18(M)
bv‡g `ywU bZzb wewa bZzb wewa 18L I 18M Dbœq‡b ißvwb evwYR¨ bv‡g `ywU bZzb wewa
mwbœwewkZKi‡Yi mwbœwewkZKi‡Yi cÖ¯Íve Kiv n‡jv: cÖmv‡ii j‡ÿ¨ 1991 mwbœwewkZKi‡Yi
cÖ¯Ívebv| Ò18L| Af¨všÍixb e¨vK-Uz-e¨vK m‡bi g~mK eë¯’vax‡b cÖ¯Ívebv|
FYc‡Îi wecix‡Z ê‡`wkK gy`ªvi g~mK wewagvjv, 1991
wewbg‡q cY¨ mieivn ev †mev Gi wewa 32 I 32K
cÖ`vb| - Gi weavb `ywU cÖvq ûeû
(1) †Kv‡bv wbewÜZ e¨w³ (ïaygvÎ cÖ‡hvR¨ †ÿ‡Î
Af¨všÍixY e¨vK-Uz-e¨vK mvgvb¨ ms‡kvabx mn)
FYc‡Îi wecix‡Z ê‡`wkK eZ©gvb g~mK I m¤ú~iK
gy`ªvi wewbg‡q †Kv‡bv cÖK…Z ïé wewagvjv, 2016 G
ißvwbKviK‡K †Kvb cY¨ h_vµ‡g wewab 18L I
mieivn ev †mev cÖ`vb (hw` 18M wn‡m‡e
cÖ‡hvR¨ nq) Kwi‡j D³ cY¨ mwbœ‡ewkKiY †hŠw³K
ev †mev‡K AvB‡bi aviv 2 Gi we‡eP¨|
`dv (62) Gi Aaxb cÖ”Qbœ
ißvwb ewjqv MY¨ Kiv nB‡e|
(2) Dc-wewa (1) G ewY©Z
wbewÜZ e¨w³i †ÿ‡Î AvB‡bi
aviv 64 Abyhvqx `vwLjcÎ
cÖ`v‡bi evaëvaKZv cÖ‡hvR¨
nB‡j ZrKZ…©K Af¨šÍixY e¨vK-
Uy-e¨vK FYc‡Îi wecix‡Z
ê‡`wkK gy`vª i wewbg‡q †Kvb
ißvwbKviK‡K mieivnK…Z cY¨
ev cÖ`Ë †mevq eëüZ
DcKi‡Yi †ÿ‡Î DcKiY Ki
AvB‡bi aviv-46 Ges m¤ú~iK
ïé AvB‡Yi aviv 62 I wewa
45 Gi mswkøó weavbvewj
cwicvjb ¯^v‡c‡ÿ n«vmKvix
mgš^q mvab Kiv hvB‡e|
(3) Dc-wewa (2) G ewY©Z
†ÿ‡Î wewa 45 Gi Dc-wewa
(1) Abyhvqx wba©vwiZ Av‡e`b
Òg~mK 7.1Ó Gi mwnZ mswkøó
e¨vs‡Ki Aby‡gvw`Z Kg©KZ©v
KZ…©K mZ¨vwqZ e¨vK-Uz-e¨vK
FYcÎ, ißvbx FYc‡Îi
Abywjwc I ê‡`wkK gy`ªvq g~j¨
lx
cÖvwßi cÖgvYcÎ mshy³ Kwi‡Z
nB‡e|
(4) GB wewa‡Z ewY©Z
myweavw` cÖvwßK‡í Drcv`K
cÖKZ… ißvwbKvi‡Ki ïé
KZ…©cÿ A_ev Ab¨ ‡Kv†bv
Aby‡gvw`Z cÖwZôvb KZ…©K
Aby‡gvw`Z e‡ÛW Iq¨vinvDm
ev †¯úkvj e‡ÛW Iq¨vinvDm
_vwK‡Z nB‡e| Af¨šÍixY
e¨vK-Uz-e¨vK FYc‡Îi
wecix‡Z mieivnZe¨ cY¨
msµvšÍ Z_¨vw` h_v: e¨vK-Uz-
e¨vK FYcÎ b¤î I ZvwiL,
cÖ”Qbœ, ißvwbKvi‡Ki bvg I
wVKvbv, c‡Yï weeiYx I
cwigvY I Avbylw½K Ab¨vb¨
Z_¨ Drcv`K cÖKZ…
ißvwbKvi‡Ki AbyK~‡j mswkøó
ïé KZ…©cÿ A_ev Ab¨ ‡Kv‡bv
Aby‡gvw`Z cÖwZôvb KZ…©K
Bmy¨K…Z BDwUjvB‡Rkb
cviwgkb (BDwc) A_ev
BDwUjvB‡Rkb wWK¬v‡ikb
(BDwW) G D‡jøL _vwK‡Z nB‡e
Ges wewa 45 Gi Dc-wewa (1)
-Gi Aaxb m¤ú~iK ïé
n«vmKvix mgš^q MÖnY Av‡e`‡bi
mwnZ D³ BDwUjvB‡Rkb
cviwgkb (BDwc) A_ev
(BDwW)- Gi AbywjwcI mshy³
Kwi‡Z nB‡e| cÖ‡qvRbxq
cixÿv‡šÍ n«vmKvix mgš^q
MÖn‡Yi AbygwZ cÖ`v‡bi mv‡_
mv‡_ mswjøó BDwUjvB‡Rkb
cviwgkb (BDwc) A_ev
(BDwW) G DwjøwLZ Z_¨vwì
h_vh©Zv Ges mieivnK…Z c‡Yï
lxi
Drcv`K cÖK…Z ißvwbKvi‡Ki
cvkeB I Iq¨vinvDm
†iwR÷v‡i wjwce× Kivi wel‡q
Z_¨vw` wbwðZ nIqvi Rb¨
cwi`ßi KZ…©cÿ Drcv`K
cÖKZ… ißvwbKvi‡Ki eÛ
wbqš¿YKvix mswkøó ïé
KZ…©c‡ÿi mv‡_ †hvMv‡hvM
Kwi‡eb|
(5) Drcv`K cÖK…Z
ißvwbKviK msM„nxZ cY¨ Øviv
cÖ¯‘ZK…Z c‡Yï msiÿY, ißvwb
ev Ab¨‡Kv‡bv cÖKv‡i wb®úwËi
weeiYx mswkøó cvk ewn,
†iwR÷vi ev †evW© KZ…©K
wba©vwiZ Ab¨vb¨ `wjjc‡Î
wjwceÜ Kwi‡eb Ges eÛ
Kg©KZ©v Øviv Dnv cÖgvYxK…Z
KivB‡eb|
(6) e¨vK-Uz-e¨vK
FYc‡Îi gva¨‡g msM„nxZ cY¨
ev ZØviv cÖ¯‘ZK…Z cY¨ ißvwb
Kwi‡Z e¨_© nB‡j ißvwbKviK
D³ msM„nxZ cY¨ eve` ‡iqvZ
ev n«vmKvix mgš^q MÖnYK…Z
(h_vµ‡g) DcKiY Ki I
m¤ú~iK ïé ißvwb FYc‡Îi
Zvgvw` ZvwiL A_ev
Customs ACt, 1969 (IV
of 1969) Gi Section 98
Abyhvqx D³ cY¨ e‡ÛW
Iq¨vinvDm ev †¯úkvj e‡ÛW
Iq¨vinvDm G msM„nxZ nIqvi
ZvwiL nB‡Z `yB ermi
AwZµvšÍ nIqvi ZvwiL, hvnvB
c~‡e© nDK, Gi g‡a¨ †diZ
cÖ`v‡b eva¨ _vwK‡eb|Ó
Ò18 M| cðv` ms‡hvM wkí

cÖwZôv‡bi †ÿ‡Î k~b¨ Kinvi I
lxii
cÖZ¨c©‡Yi myweav|- cðv`
ms‡hvM wkj¦ cÖwZôvb, AZtci
D³ wkí cÖwZôvb ewjqv
DwjøwLZ, KZ…©K mieivnK…Z
cY¨ ev cÖ`Ë †mev wb¤œiƒc
kZ©vax‡b AvB‡bi aviv 2 Gi
`dv (62) Gi Aaxb‡ cÖ”Qbœ
ißvwb ewjqv MY¨ Kiv hvB‡e,
h_vt
(K) D³ wkí cÖwZôvb‡K

100% ißvwbg~Lx e‡ÛW
Iq¨vinvDm ev †¯úkvj e‡ÛW
Iq¨vinvDm jvB‡mÝavix
cÖwZôv‡bi AbyK~‡j cY¨
mieivn ev †mev cÖ`vb Kwi‡Z
nB‡e;
(L) D³ wkí cÖwZôv‡bi
mieivnK…Z cY¨ ev cÖ`Ë †mevi
AbyK~‡j BDwUjvB‡Rkb
cviwgkb ev BDwUjvB‡Rkb
wWK¬v‡ikb _vwK‡Z nB‡e Ges
Dnv‡Z Af¨šÍixY e¨vK-Uz-e¨vK
FYcÎ wKsev Af¨šÍixY
FYc‡Îi b¤î I ZvwiL, D³
wkí cÖwZôv‡bi wbKU nB‡Z
cY¨ ev †mev MÖnYKvix e¨w³i
g~mK wbeÜb b¤î, bvg I
wVKvbvmn D³ e¨w³i AbyK‡~ j
Bmy¨K…Z Af¨šÍixY e¨vK-Uz-e¨vK
FYc‡Îi b¤î I ZvwiL D‡jøL
_vwK‡Z nB‡e;
(M) D³ FYcÎmg~n †h
e¨vs‡Ki †mB e¨vsK KZ…©K
mZ¨vwqZ FYc‡Îi Abywjwcmn
BDwUjvB‡Rkb cviwgkb ev
BDwUjvB‡Rkb wWK¬v‡ikbmg~n
D³ wkí cÖwZôv‡bi `L‡j
_vwK‡Z nB‡e|
lxiii
(N) D³ wkí cÖwZôvb KZ…K©
mieivnK…Z cY¨ ev cÖ`Ë †mevi
wecix‡Z cÖ`Ë DcKiY Ki
AvB‡bi aviv 46 Ges m¤ú~iK
ïé AvB‡bi aviv 62I wewa
45 Abyhvqx Av‡e`bc‡Îi
(g~mK 7.1) mwnZ `dv (L) I
(M) †Z DwjøwLZ `wjjvw`mn
ê‡`wkK gy`vª cÖvwßi mb`cÎ,
wbeÜbc‡Îi Qvqvwjwc, cY¨
mieivn ev †mev cÖ`v‡bi
wecix‡Z dig Òg~mK 6.3Ó G
cÖ`Ë PvjvbcÎ, mieivnK…Z
cY¨ ev cÖ`Ë †mevq eëüZ
DcKiY Avg`vwbi ¯^c‡ÿ wej
Ae Gw›Uªi g~j Kwc ev
DcKi‡Yi mieivnKvix KZ…K©
dig Òg~mK 6.3Ó G cÖ`Ë
PvjvbcÎ I Dc¯’vwcZ
`wjjcÎvwì mZ¨Zv wel‡q
wZbkZ UvKvi bb-RywWkqvj
÷¨v‡¤ú A½xKvibvgv `vwLj
Kwi‡Z nB‡e;
(O) D³ wkí cÖwZôvb KZ…K©
`vwLj‡hvM¨ gvwmK `vwLjcÎ
Òg~mK 9.1Ó G GB wewai
AvIZvq cÖvß myweavw` msµvšÍ
Z_¨vw` D‡jøL Kwi‡Z nB‡e
Ges cÖwZ Rvbyqvwi I RyjvB
gv‡m GZ`msµvšÍ lvb¥vwmK
weeiYx ¯’vbxq g~j¨ ms‡hvRb Ki
Kvh©vj‡q `vwLj Kwi‡Z nB‡e|Ó
22. wewa 20 Dcwewa (1) bgybv mieiv‡ni mxgv e„w×: eZ©gvb wewa A_©‰bwZK
bgybv mieiv‡ni mxgv: Kvh©µ‡gi ev¯Íe Ae¯’vi
aviv 32 Gi Dc-aviv wewa 20 Dcwewa (1) ms‡kva‡bi mv‡_ msMwZc~Y© b‡n
(4) Gi Aaxb gva¨‡g bgybv mieiv‡ni mxgv A_© Ges eëmv c«mv‡i evav
mieiv‡ni †ÿ‡Î, erm‡ii me©‡gvU mieiv‡ni 0.5 ¯îƒc| A_©‰bwZK
†Kv‡bv wbewÜZ e¨w³ kZvsk wba©viY Kiv ‡nvK| Kvh©µ‡gi ev¯ÍeZv
†Kv‡bv A_© erm‡i we‡ePbvq bgybv mieivn
lxiv
bgybv wnmv‡e m‡e©v”P A_©erm‡ii me©‡gvU
20 (wek) nvRvi UvKv mieiv‡ni 0.5 kZvsk
g~j¨ gv‡bi mieivn cybwb&a©viY hyw³hy³|
cÖ`vb Kwi‡Z eëmvi aib I c«Kw… Z
cvwi‡eb| we‡ePbvq wewfbœ mg‡q
eëmv‡qi KvwO&¶Z
c«e…w× AR©‡bi j‡¶¨
webvg~‡j¨ bgybv weZiY
Kiv nq| hvnv
AvšÍR©vwZKfv‡e ¯^xK…Z
GKwU eëmvwqK
‡KŠkj| ev¯ÍeZvi
we‡ePbvq Avgv‡ì
AvqKi AvB‡b
eëmv‡qi ‡gvU
mieiv‡ni kZKiv nv‡i
bgybv weZi‡bi weavb
ivLv n‡q‡Q| ZvB g~mK
AvB‡b bgybv weZi‡bi
weavb AvqKi AvB‡bi
mwnZ mvgÄm¨c~Y© nIqv
hyw³hy³|
23. wewa 26| AvswkK wewa 26 Gi weavbwU wejywßKi‡Yj †h †cÖwÿ‡Z †h hyw³‡Z wewa 26 wejywßKi‡Yi
DcKiY Ki †iqvZ cÖ¯Íve Kiv n‡jvt AvB‡bi aviv 47 Gi cÖ¯Ívebv|
MÖnY|- (aviv- 47 Gi weavbwU wejywßi Rb¨
cwic~iK wn‡m‡e GKwU µwgK bs 9 G cÖ¯vÍ ebv
we¯ÍvwiZ weavb) Dc¯’vcY Kiv n‡q‡Q
†mB GKB hyw³‡Z wewa
26 wejywßi cÖ¯Íve
24. weavbwU bZzbfv‡e 3 wewa 30 Gi ci wbgœiƒc bZzb n«vmKvix mgš^q MÖnYK…Z cÖ¯ÍvweZ bZzb wewa
bs Kjv‡g cÖ¯vÍ weZ| wewa 30K ms‡hvR‡bi cÖ¯vÍ e Z_v †iqvZ MÖnYK…Z 30K mwbœ‡ewkKi‡Yi
Kiv n‡jv: GKB DcKiY Øviv cÖ¯Ívebv|
Ò30K| †iqvZ MÖnYK…Z GKB Ki‡hvM¨ I Ae¨nwZcÖvß
DcKiY Øviv Ae¨vnwZcÖvß cY¨ Dfq cÖKvi cY¨
Drcv`‡b eëüZ DcKi‡Yi Dci Drcv`‡bi †ÿ‡Î 1991
M„nxZ †iqvZ †diZ mswkøó m‡bi g~mK AvBb I
DcKiY-Drcv` mnM|- wewai eë¯’vax‡b (Z_v
aviv 48 Gi Aaxb (cÖ¯ÍvweZ wewa b¤î 19(3) G)
lxv
bZzb) `dv (NN) Gi D‡Ïk¨ D³ AvB‡bi Aaxb wewa
c~iYK‡í GKB DcKiY Øviv 3(1) †Z dig Òg~mK -
Ki‡hvM¨ I Ae¨nwZcÖvß Dfq 1MÓ †Z DcKiY-Drcv`
cÖKvi cY¨ Drcv`‡bi †ÿ‡Î mnM †NvlYv I
n«vmKvix mgš^q Z_v †iqvZ Aby‡gv`‡bi †h weavb
MÖnYK…Z DcKiY Øviv Drcvw`Z ejer Av‡Q, ûeû †mB
Ae¨nwZcÖvß cY¨ mieiv‡ni GKB d‡g©‡U bZzb
wecix‡Z M„nxZ †iqvZ miKvix wewagvjvq Zv MÖnY
†KvlvMv‡i †dir `vb wbwðZ wbwðZ Ki‡Z cÖ¯vÍ ebv
Kwi‡Z cÖwZ GKK cY¨ Drcv`‡b hyw³hy³ we‡eP¨|
eëüZ DcKi‡Yi cwigvY wba©viY
Kwi‡Z dig Òg~mK 4.3Ó-G
Kwgkbvi Gi wbKU DcKiY-
Drcv` mnM †NvlYv cÖ`vb Kwi‡Z
nB‡e Ges †NvlYvi ZvwiL nB‡Z
15 Kvh© wè‡mi g‡a¨ Kwgkbvi
KZ©„K Zvnv cÖ‡qvRbxq cwieZ©b
mn Aby‡gv`bcÖvß bv nB‡j †NvwlZ
mnM Aby‡gvw`Z g‡g© we‡ewPZ
nB‡eÓ|
25. wewa 40(1) Aaxb `dv wewa 40(1) Aaxb `dv (M) Gi mgwš^Z Ki Pvjvbc‡Îi wewa 40(1) Aaxb `dv
(M) Gi Dc-`dv Dc-`dv (AA) G DwjøwLZ Aw¯ÍË¡ bv _vKvq cÖ¯Ívebv (M) Gi Dc-`dv
(AA) G DwjøwLZ Òmgwš^Z KiPvjvbcÎÓ Gi †hŠw³K we‡eP¨| (AA) G DwjøwLZ
Òmgwš^Z KiPvjvbcÎÓ †ÿ‡Î Òmgwš^ZÓ kãwU Òmgwš^Z KiPvjvbcÎÓ
Gi †ÿ‡Î Òmgwš^ZÓ wejyßKi‡Yi cÖ¯Íve Kiv n‡jv| Gi †ÿ‡Î Òmgwš^ZÓ
kãwU wejyßKi‡Yi kãwU wejyßKi‡Yi
cÖ¯Íve| cÖ¯Íve|
26. wewa 40 Dc-wewa (4): Avgv‡ì cÖ¯Íve n‡jv:wewa 40 wewa 40 Dc-wewa (4)
Dc-wewa (4) Gici b‚Zb kZ© wbewÜZ e¨w³ Dc-wewa
wbewÜZ e¨w³ Dc-wewa A¤Íf©~³ KiY: (1) Gi c×wZi
(1) Gi c×wZi ÒZ‡e kZ© _v‡K ‡h ‡Kv¤úvwb cvkvcvwk evsjv‡`k
cvkvcvwk evsjv‡`k AvBb Abzqvqx GKwU ‡Kv¤úvwb GKvDw›Us ÷¨vÛvW©,
GKvDw›Us ÷¨vÛvW©, GKwU gvÎ wbixw¶Z wnmve evsjv‡`k dvBbvwÝqvj
evsjv‡`k dvBbvwÝqvj _vKvq ¯^Zš¿ BDwbU wn‡m‡e wi‡cvwU©s ÷¨vÛvW© I
wi‡cvwU©s ÷¨vÛvW© I g~mK wbewÜZ ‡Kvb BDwb‡Ui evsjv‡`k ÷¨vÛvW © Ab
evsjv‡`k ÷¨vÛvW © Rb¨ c…_K wbixw¶Z wnmve AwWwUs Abyhvqx
Ab AwWwUs Abyhvqx c«‡qvRb nB‡e bv|Ó h_vµ‡g wnmveiÿY,
h_vµ‡g wnmveiÿY, wi‡cv©U I wbixÿv m¤úbœ
wi‡cv©U I wbixÿv Kwi‡eb| GKwU
lxvi
m¤úbœ Kwi‡eb| AvBbMZ mËvi Rb¨
GKwU gvÎ wbixw¶Z
wnmve c«‡hvR¨| ZvB
¯^Zš¿ BDwb‡Ui Rb¨
c…_K wbixw¶Z wnmv‡e
c«‡qvRb bvB|
27. wewa 42 Dcwewa(4) Avgv‡ì cÖ¯Íve n‡jv: (1) mdUIq¨v‡ii
mvavib Av‡`k bs (1) mvavib Av‡`k bs - eënvi eëmvi c«K…wZi
16/gymK/ 2019 16/gymK/2019 wejyß Kiv Dci wbf©i K‡i|
mvavib Av‡`k bs - nDK Ki`vZv MY Zvnv‡ì
16/gymK/2019 : (2) wewa 42 Dcwewa (4) wejyß eëmv‡qi c«‡qvRb
f¨vU mdUIqvi Kiv nDK| Abyhvqx mdUIq¨vi
(3) GbweAvi ïaygvÎ c«‡hvR¨ eënvi K‡i _v‡Kb|
wewa 42 Dcwewa (4): ‡¶‡Î c«vmw½K c«‡qvRbxq wK (2) GbweAvi Gi ‡Kvb
GbweAvi mdUIq¨v‡ii wK Z_¨ _vK‡e Zv wVK K‡i ai‡bi mdUIq¨vi ev
ZvwjKv c«Kvk Ki‡e| ‡`qv DwPZ| mdUIq¨v‡ii ‡Kvb
ZvwjKv c«Kvk Kiv
DwPZ bq| KviY Gi
d‡j ¯^vfvweK
A_©‰bwZK Kvh©µg
evavM«¯Í nq|
28. wewa 47 Gi Dc-wewa wewa 47 Gi Dc-wewa (3) Gi Dr‡m KZ©b‡hvM¨ ÒmieivnÓ wewa 47 Gi Dc-wewa
(3) Gi Aa©xb `dv Aaxb `dv (K) Gi weavbwU Gi wecix‡Z Dr‡m KZ©‡bi (3) Gi Aa©xb `dv
(K) G kZfvM Dr‡m wb¤œiƒc cÖwZ¯’vc‡Yi cÖ¯Íve Kiv evaëvaKZv m„wó nq mieivn (K) G kZfvM Dr‡m
KZ©b‡hvM¨ ÒmieivnÓ n‡jv: MÖnxZv KZ©„K M„nxZ KZ©b‡hvM¨ ÒmieivnÓ
Gi mieivnKvix mn Ò(K) kZfvM Dr‡m KZ©b‡hvM¨ mieiv‡ni wecix‡Z wej Gi mieivnx mn mKj
mKj ai‡Yi Ki`vZvi ÒmieivnÓ Gi mieivnKvix cwi‡kv‡ai 15 Kvh© wè‡mi ai‡Yi Ki`vZvi
`vwLjcÎ AbjvB‡b Ki`vZv e¨wZZ mKj Ki`vZv g‡a¨ Ges Zvi wZb `vwLjcÎ AbjvB‡b
†ev‡W©i f¨vU AbjvBb AbjvB‡b †ev‡W©i f¨vU AbjvBb Kvh©wè‡mi g‡a¨ Òg~mK †ev‡W©i f¨vU AbjvBb
wm‡÷‡g `vwL‡ii wm‡÷g;Ó 6.6Ó G Dr‡m KZ©b wm‡÷‡g `vwL‡ii weavb
weavb †`qv n‡q‡Q| mb`cÎ mswkøó †`qv n‡jI Zv Dch©~³
mieivnKvix‡K cÖ`vb Kiv ai‡Yi mieivnKvixi
nq; d‡j G ai‡Yi ‡ÿ‡Î cÖ‡qv‡Mi my‡hvM
mieivnKvix Òg~mK 6.3Ó bv _vKvq Zvi †ÿ‡Î
cÖ`vb c~eK© mieiv‡ni Kv¸‡R `vwLjcÎ
mswkøó Ki †gqv‡` †c‡ki weavb †`qvi
`vwjLc‡Îi ÒPART-3: cÖ¯Ívebv|
SUPPLY OUTPUT TAXÓ
Gi N‡i cÖ‡`q ivR¯^ cÖ`k©b
lxvii
¯^‡Ë¡I AwaKvsk †ÿ‡Î
mswkøó Ki †gqv‡`
mieiv‡ni wecix‡Z Òg~mK
6.6Ó di‡g mb`cÎ bv
cvIqvi Kvi‡Y `vwLjc‡Îi
ÒPART-6: DECREASING
ADJUSTMENT (VAT)Ó Gi
Note-29 Gi N‡i Dr‡m
KwZ©Z I RgvK…Z AsK
cÖ`k©b Ki‡Z bv cvivi
Kvi‡Y `vwLjc‡Î ÒPART-
10: CLOSING BALANCEÓ
Gi Note 65 ‡Z
exRMwY‡Zi dg~j© v I wnmve
Abyhvqx Ki`vZvi wnmv‡e
mswkøó wewa weavb Abyhvqx
†Kvbiƒc AwZwi³ A_© Rgv
_vKvi cwie‡Z© Zvi Ô`vqÕ
wn‡m‡e Negative
Balance cÖ`k©b K‡i; G
ai‡Yi †ÿ‡Î †ev‡Wi© f¨vU
AbjvBb wm‡÷‡g `vwLjcÎ
Submit Kivi my‡hvM †bB;
‡Kbbv ev¯Íe AwfÁZvq †`Lv
Abyhvqx Gai‡Yi ‡ÿ‡Î f¨vU
AbjvB‡b wiUvY© Submit
Ki‡j †h Screen view
cvIqv hvq Zv wb¤œiƒc:
View Error Message

P 10.65: The
calculation amount of ”
Closing Balance
(VAT)” must be equal
to or greater then O.”
ZvB Gai‡Yi ‡ÿ‡Î

Kv¸‡R `vwLjcÎ †c‡ki
†Kvb weKí †bB weavq
cÖ¯ÍvewU hyw³hy³|
lxviii
29. wewa 48 Dcwewa (4) Avgv‡ì cÖ¯Íve:
wej‡¤^ wiUvb© Rgv (1) wej‡¤^ wiUvb© Rgv `v‡bi c«¯ÍvweZ AvB‡b AwM«g
`v‡bi ‡¶‡Î my` ‡¶‡Î AwM«g g~mK Rgvi my‡hvM Rgvi ‡Kv‡bv eë¯’v
c«‡hvR¨ n‡e c«`vb ‡bB| wej‡¤^ wiUvb©
(2) AwM«g Rgv `v‡bi ‡¶‡Î `vwL‡ji ‡¶‡Î AwM«g
ïaygvÎ bxU g~m‡Ki mv‡_ Rgv`vb Ki`vZv Ges
cv_©K¨ RwbZ g~mK Gi Dci Ki KZ©…c¶ Dfq‡KB
my` c«‡hvR¨ n‡e, m¤ú~Y© g~mK mvnvh¨ Ki‡e|
Gi Dci bq|
30. wewa 65| Rwigvbv wewa 65 Gi Dc-wewa (1) AvB‡bi aviv 85 (1) 65 (1) Aaxb `dv
Av‡iv‡ci c×wZ|- (1) Aaxb `dv (K) I (L) Gi Gi cÖ¯ÍvweZ weav‡bi (K) I (L) Gi weavb
aviv 85 Gi Dc-aviv weavb wbgœiƒ‡c cÖwZ¯’vc‡Yi mv‡_ mvgÄm¨c~Y© Ki‡Z ms‡kvabxi cÖ¯Ívebv|
(1) G ewY©Z e¨_©Zv ev cÖ¯Íve Kiv n‡jv:- AvB‡bi mswkøó cÖ¯Ívebvq
Awbqg e¨ZxZ Ab¨ 65| Rwigvbv Av‡iv‡ci c×wZ|- cÖ`Ë GKB hyw³i
†h‡Kv‡bv ai‡bi (1) aviv 85 Gi Dc-aviv (1) †cÖwÿ‡Z 3 bs Kjv‡gi
e¨_©Zv ev Awbq‡gi G ewY©Z e¨_©Zv ev Awbqg cÖ¯Ívebv hyw³hy³
Rb¨- e¨ZxZ Ab¨ †h‡Kv‡bv ai‡Yi we‡eP¨|
(K) hw` †Kv‡bv Ki e¨_©Zv ev Awbq‡gi Rb¨-
duvwK nBqv _v‡K Zvnv (K) hw` †Kv‡bv Ki duvwK nBqv
nBj duvwK cÖ`Ë K‡ii _v‡K Zvnv nBj duvwK cÖ`Ë
Ab~aŸ© mgcwigvY K‡ii Ab~¨b A‡a©K Ges Ab~aŸ©
Rwigvbv Av‡ivwcZ mgcwigvY Rwigvbv Av‡ivwcZ
nB‡e; Ges nB‡e; Ges
(L) hw` †Kvb Ki (L) hw` †Kvb Ki dvuwK bv
dvuwK bv nBqv _v‡K nBqv _v‡K Zvnv nB‡j Ab~¨b
Zvnv nB‡j Ab~¨b 10000/- (`k nvRvi) UvKv
10000/- (`k nvRvi) Ges Ab~a© 1 (GK) jÿ 50
UvKv Ges Ab~a© 1 (cÂvk) nvRvi UvKv Rwigvbv
(GK) jÿ UvKv Av‡ivwcZ nB‡e|
Rwigvbv Av‡ivwcZ
nB‡e|
31. cÖ¯vÍ ebvwU bZzb, hv wewa 114 Gi ci wb¤œiƒc GKwU 1991 m‡bi g~mK bZzb wewa 114K
eZ©gvb AvBb I bZzb wewa 114K mwbœ‡ewkZKi‡Yi wewagvjvi wewa 42 Gi mwbœ‡ewkZKi‡Yi
wewagvjv‡Z †bB| cÖ¯Íve Kiv n‡jvt Abyiƒc GKwU wewa cÖ¯Ívebv|
114K| G‡R›U ev cÖwZwbwai eZ©gvb (2016 mv‡ji)
K…ZK‡g©i `vq`vwqZ¡ wbewÜZ e¨vw³ wewagvjvq AšÍf©~³ _vKv
KZ…K MÖnY|- †Kv‡bv wbewÜZ †hŠw³K we‡ePbvq
e¨vw³ Ab¨‡Kv‡bv e¨w³‡K weavbwU ûeû cÖ¯vÍ e Kiv
cÖZ¨ÿ ev c‡ivÿfv‡e AvBb ev n‡q‡Q|
lxix
GB wewagvjvi Aax‡bi KiYxq
†Kv‡bv Kvh©m¤úv`‡bi KZ©Z„ ¡
cÖ`vb Kwi‡j D³ e¨w³i
K…ZK‡g©i `vq`vwqZ¡ wbewÜZ
e¨w³i IciB eZ©vB‡e|
32. KvuPvgvj GK cÖwZôvb RvZxq ivR¯^ †ev‡W©i Av‡`k bs RvZxq ivR¯^ †ev‡W©i KvuPvgvj GK cÖwZôvb
n‡Z Ab¨ cÖwZôv‡b 09/g~mK/2020, ZvwiL Av‡`k n‡Z Ab¨ cÖwZôv‡b
¯’vbvšÍi c×wZ msµvšÍ 05/11/2020 wLªt (hv †ev‡W©i bs09/g~mK/2020, ¯’vbvšÍi c×wZ msµvšÍ
Rvtivt †ev‡W©i Av‡`k 10/12/2020 wLªt Zvwi‡Li cÎ ZvwiL 05/11/2020 Rvtivt †ev‡W©i Av‡`k
bs 09/g~mK/2020, bw_ bs wLªt (hv †ev‡W©i bs 09/g~mK/2020,
ZvwiL 05/11/2020 08.01.0000.068.21.002.1 10/12/2020 wLªt ZvwiL 05/11/2020
wLªt Gi cwie‡Z© GKwU 5/465 Abyhvqx AwaKZi Zvwi‡Li cÎ bw_ bs wLªt Gi cwie‡Z© GKwU
bZzb ms‡kvwaZ e¨vL¨vwqZ) evwZj c~eK© wb¤œiƒc 08.01.0000.068.21. ms‡kvwaZ byZb Av‡`k
mvaviY Av‡`k Rvixi GKwU mvaviY Av‡`k/e¨vL¨vcÎ 002.15/465 Abyhvqx Rvixi cÖ¯Ívebv|
cÖ¯Ívebv| Rvwii cÖ¯Íve Kiv n‡jvt AwaKZi e¨vL¨vwqZ)
09/g~mK/2020,
ÒmvaviY Av‡`k/e¨vL¨cÎ t ZvwiL 05/11/2020
welq t g~j¨ ms‡hvRb Ki I wLªt Gi Aaxb ‡K›`ªxq
m¤ú~iK ïé AvBb, 2012 Ges wbeÜ‡bi AvIZvf~³ bv
g~j¨ ms‡hvRb Ki I m¤ú~iK Ggb ÒïaygvÎ GKB
wewagvjv, 2016 †gvZv‡eK gvwjKvbvaxb cÖwZôv‡bi
KuvPvgvj ¯’vbvšÍi msµvšÍ GK KviLvbv n‡Z Ab¨
e¨vL¨vcÎ| KviLvbvq KvuPvgvj
Drcv`bKvix GK cÖwZôvb n‡Z ¯’vbvšÍiÓ wel‡q c×wZ
Ab¨ cÖwZôv‡b (mn‡hvMx nDK ewY©Z n‡q‡Q; Av‡jvP¨
ev bv nDK) KuvPvgvj ¯’vbvšÍi welqwU‡Z A¯úóZv
GKwU eëmvwqK ev¯ÍeZv| we`¨gvb, †Kbbv GKB
myZivs, GK cÖwZôvb n‡Z Ab¨ gvwjKvbvaxb cÖwZôv‡bi
cÖwZôv‡b wb‡gv³ c×wZ GKvwaK KviLvbv
AbymiY K‡i KvuPvgvj ¯’vbvšÍi _vK‡j m½Z; Kvi‡Y
Kiv hv‡e t †m¸‡jv AwaKvsk
(K) †Kvb Drcv`bKvix †ÿ‡ÎB †K›`ªxq
cÖwZôvb ZrKZ…©K Avg`vwbK…Z, wbeÜ‡bi AvIZvq _v‡K
µqK…Z, AwR©Z ev Ab¨ weavq Zv‡ì g‡a¨
†Kvbfv‡e msM„nxZ KvuPvgv‡ji KvuPvgvj Òg~mK- 6.5Ó
†Kvbiƒc AvK…wZ, cÖK…wZ, êwkó Gi gva¨‡g mn‡RB
ev ¸YMZ cwieZ©b bv K‡i Ab¨ ¯’všÍvšÍi‡hvM¨; Acic‡ÿ
†Kvb cÖwZôv‡b KvuPvgvj ÒGKB gvwjKvbvaxbÓ
n¯ÍvšÍ‡ii c~‡e© wewa †gvZv‡eK ej‡Z hw` GKB wkí
lxx
c„_Kfv‡e wbewÜZ AbygwZ MÖæ‡ci Aaxb †evSv‡bv
¯^v‡c‡ÿ 15% (c‡bi kZvsk) n‡q _v‡K †m‡ÿ‡Î wfbœ
nv‡i g~mK cwi‡kvac~e©K g~mK wfbœ bv‡g g~mK wbewÜZ
6.3 Pvjv‡bi gva¨‡g KvuPvgvj (AwaKvsk †ÿ‡Î cÖvt
AcmviY Ki‡e; wjt) †nZz c„_K c„_K
(L) KvuPvgvj mieivn MÖnYKvix mË¡vavix cÖwZôvb wn‡m‡e
cÖwZôvb µq wnmve cy¯ÍK (dig Zv we‡eP¨ nIqv
g~mK 6.1) G D³ KvuPvgvj †hŠw³K|
wewa †gvZv‡eK AšÍf©~³ Ki‡e; Dch©~³ ‡cÖÿvc‡U
(M) KvuPvgvj mieivn MÖnYKvix GgbwK GKB
cÖwZôvb g~j¨ ms‡hvRb Ki I gvwjKvbvaxb ev GKB
m¤ú~iK ïé AvBb, 2012 Gi wkí MÖæ‡ci AvIZvaxb
aviv-46 cwicvjb mv‡c‡ÿ bv n‡jI KvuPvgvj Ab¨
DcKi‡Yi Dci cwi‡kvwaZ cÖwZôv‡b ¯’všÍvšÍi
g~j¨ ms‡hvRb Ki †iqvZ MÖnY (†hŠw³K bvbv †cÖwÿ‡Z,
Ki‡Z cvi‡e; h_v Avg`vbx cwieZ©x
02| g~j¨ ms‡hvRb Ki I KviLvbvi †Kvb gvivZ¥K
m¤ú~iK ïé wewagvjv, 2016 ÿwZ †nZz `xN©w`‡b Zv
Gi wewa 118 K G cÖ`Ë Pvjy Ki‡Z bv cviv, ev
ÿgZve‡j G e¨vL¨vcÎ Rvwi Ab¨wea, BZ¨vw` Kvi‡Y
Kiv n‡jv|Ó KvuPvgvj wewµ †nZz)
GKwU eëmvwqK ev¯ÍeZv
†h †cÖwÿ‡Z 1991 m‡bi
g~mK AvB‡bi
eë¯’vax‡b †ev‡W©i
e¨vL¨v cÎ bs
02/g~mK/2006, Zvs
03/08/2006 wLªt
Abyhvqx GK cÖwZôvb
n‡Z Ab¨ cÖwZôv‡b
(GKB gvwjKvbvaxb bv
nIqv m‡Ë¡I) KvuPvgvj
¯’vbvšÍ‡ii c×wZ ewY©Z
n‡q‡Q|
Dch©~³ cwiw¯’wZ‡Z 3bs

Kjv‡gi cÖ¯Ívebv hyw³hy³
we‡eP¨|
lxxi
1. wbeÜb
33. aviv (2) Gi `dv Ó‡K›`«xq BDwbUÓ Gi msÁvwbgœiƒc Awfbœ I mgRvZxq cY¨ ev
(37) ms‡kva‡bi c«¯Íve KiwQ: ‡mev wba©viY Kiv ev¯Í‡e
eZ©gv‡b Ó‡K›`«xq mwZ¨B `yiƒn| Gi d‡j
BDwbUÓ A_© Awfbœ I Ó‡K›`«xq BDwbUÓ A_© cY¨ ev weZK© m…wó n‡”Q Ges
mgRvZxq cY¨ ev ‡mev ‡mev ev Df‡qi mieivn msµvšÍ wbeÜb msµvšÍ RwUjZv
ev Df‡qi mieivn A_©‰bwZK Kvh©µg Gi mKj e…w× cv‡”Q| A_©‰bwZK
msµvšÍ A_©‰bwZK wnmve wbKvk I ‡iKW© cÎ Kvh©µg Gi wfwË‡Z
Kvh©µg Gi mKj ‡hLv‡b ‡K›`«xqfv‡e cwiPvwjZ wbeÜb nIqv hyw³hy³|
wnmve wbKvk I ‡iKW© ev msiw¶Z nq| we‡kl ‡¶‡Î RvZxq
cÎ ‡hLv‡b ivR¯^ ‡evW© Kwgkbvi
‡K›`«xqfv‡e cwiPvwjZ Gi civgk©µ‡g wbw`©ó
ev msiw¶Z nq| ‡Kvb eëmvwqK Kvh©µg
‡K Avjv`vfv‡e wbeÜb
Kwi‡Z cvwi‡e|
34. [wewa 40 Gi Dc-wewa AZ¨šÍ RwUj Ges AcÖ‡qvRbxq Ki`vZvMY gvwmK `vwLjcÎ
(1) Gi `dv (K) I Z_¨ m¤^wjZ µq wnmve g~mK Rgv †`qvi mgq Zrm‡½
(L) 6.1 Ges weµq wnmve g~mK gymK 6.10 Gi gva¨‡g µq-
(K) µq wnmve cy¯ÍK: 6.2 Gi cwie‡Z© mnR Ges weµq mswk −ó we¯ÍvwiZ
wbewÜZ e¨w³ Zvnvi cwicvjb ‡hvM¨ bZyb dig Z_¨ `vwLj K‡i _v‡Kb|
A_©‰bwZK Kvh©µg g~mK 6.1 I 6.2 cÖeZ© b Kiv ZvB GKB Z_¨ GKwU wbw`©ó
mswkó mKj µ‡qi ‡nvK| dig¨v‡U wbw`©ó mgq a‡i
w©nmve dig Òg~mK-6.1Ó msiþb Kiv AcÖ‡qvRbxq
G msiÿY Kwi‡eb; (bZyb dig 6.1 I 6.2 wb‡gœ Ges e„nr eëmvqx Rb¨
mshy³ Kiv n‡jv|) e¨qeûj|
(L) weµq wnmve cy¯ÍK: GB mKj Z_¨ eëmvqxMY
wbewÜZ e¨w³ Zvnvi Zvnvi eëmvqxK cÖ‡qvR‡b
A_©‰bwZK Kvh©µg msiþb K‡i _v‡Kb| ZvB
mswkó mKj weµ‡qi ‡h‡Kvb D‡Ï‡k¨ ‡h‡Kvb
w©nmve dig Òg~mK-6.2Ó mgq KZ©c¶ PvB‡j
G msiÿY Kwi‡eb; Ki`vZvMY GB mKj Z_¨
mieivn Kwi‡Z eva¨
_vwK‡eb|
ZvB eëmv evÜe Ges
Ki`vZv‡ì RwUjZv
we‡ePbvq Ges cwicvjb
‡hvM¨ bZyb dig hyw³hy³|
lxxii
35. [wewa 40 Gi Dc-wewa (1) mvaviY eëmvqxx chv©‡qi eZ©gvb digwU AZ¨šÍ
Gi `dv (LL) cÖ‡hvR¨ AZ¨šÍ RwUj µq weµq RwUj nIqvq gvSvwi
(LL) µq -weµq wnmve wnmve g~mK 6.2.1 Gi cwie‡Z© ch©v†qi Ki`vZv‡ì
cy¯ÍK: mnR Ges cwicvjb ‡hvM¨ bZyb c‡¶ D³ dig Gi
hw` wbewÜZ e¨w³ †h mKj dig g~mK 6.2.1 cÖe©Zb Kiv mKj welq cvjb Kiv
cY¨ µq K‡ib D³iƒc ‡nvK| c«vq Am¤¢e ZvB
cY¨ †Kvbiƒc c«wµqv KiY (bZyb dig 6.2.1 wb‡gœ mshy³ cwicvjb ‡hvM¨ bZyb
e¨wZ‡i‡K Dnv mieivn Kiv n‡jv|) dig hyw³hy³|
K‡ib, Zvnv nB‡j D³
c‡Yï µq -weµq wnmve
dig Òg~mK-6.2.1Ó G
msiÿY Kwi‡eb;
36. aviv (2) Dcaviv AvB‡bi aviv 2 Gi Dc-aviv (83) A_©‰bwZK Kvh©µ‡gi ev¯eÍ Zvq A‡bK
(83) Gi wecix‡Z Ò¯^Zš¿ BDwbUÓ Gi ‡¶‡ÎB GKB A_©‰bwZK Kvh©µ‡gi
g~mK I m¤ú~iK ïé wbgœiƒc msÁv ¯’vcY Gi cÖ¯Íve Kiv AvIZvaxb wewfbœ ¯^Zš¿ BDwbU‡K
AvBb, 2012 †Z n‡jv:- c…_Kfv‡e g~mK wbewÜZ nIqvi
Ò¯^Zš¿ BDwbUÓ Gi (83) Ó¯^Zš¿ BDwbUÓ A_© A_©‰bwZK c«‡qvRb n‡Z cv‡i| Dciš‘ A‡bK
‡Kvb msÁv †`qv Kvh©µ‡gi Ggb ‡Kvb BDwbU ‡¶‡Î eëmv‡qi c«Kw… Z ev Ab¨ ‡Kv‡bv
nqwb| ‡hLv‡b c…_K ev ¯^Zš¿fv‡e Dnvi we‡kl c«‡qvR‡b RvZxq ivR¯^ ‡evW©
wnmve-wbKvk cwiPvjbv I ‡iKW©cÎ KZ©K… ‡Kvb BDwbU ‡K eva¨Zv-
msi¶Y Kiv nq| A_ev RvZxq g~jKfv‡e Ò¯^Zš¿ BDwbUÓ wn‡m‡e
ivR¯^ ‡evW© KZ©…K wba©vwiZ ‡Kvb wbeÜb Ki‡Z cv‡i| ZvB g~mK AvBb
BDwbU ‡hLv‡b c„_K wnmve wbKvk G Ò¯^Zš¿ BDwbUÓ Gi msÁv wba©viY
I †iKW© cÎ msi¶Y Gi hyw³hy³|
evaëvaKZv iwnqv‡Q|
37. aviv 5 A_©‰bwZK Kvh©µ‡gi mv‡_ eZ©gvb wbeÜ‡bi avivwU
AZ¨šÍ RwUj I `y‡e©va¨ mvgÄm¨c~Y© wbeÜb c«wµqv: AZ¨šÍ RwUj I
wbeÜb aviv: 5 wbeÜb aviv 5 wbgœiƒ‡c cÖwZ¯’vc‡Yi A‡bK‡¶‡ÎB ‡evaMg¨ b‡n
(1) hw` †Kvb e¨w³ `yB ev cÖ¯Íve Kiv n‡jv: Ges cwicvjb A‡hvM¨|
Z‡ZvwaK ¯’vb nB‡Z Awfbœ mvaviYZ GKB A_©‰bwZK
A_ev mgRvZxq cY¨ ev wbeÜb :- Kvh©µ‡gi ‡¶‡Î GKwU g~mK
†mev ev DfqB mieivn (1) cÖ‡Z¨K wbeÜb‡hvM¨ wbeÜb evÃbxq| Gi d‡j
msµvšÍ A_©‰bwZK e¨w³i A_©‰bwZK Kvh©µ‡gi ïaygvÎ wbeÜb ‡hvM¨ e¨w³i c‡¶
Kvh©µ‡gi mKj wnmve- GKwU †K›`«xq g~mK wbeÜb MÖnY g~mK AvBb Gi kZ©¸‡jv
wbKvk, Ki cwi‡kva I Kwi‡Z cvwi‡e| c«wZcvjb Kiv mnR n‡e|
†iKW©cÎ †K›`«xq BDwb‡U KviY G‡Z wbeÜb ‡hvM¨
msi¶Y K‡ib, Zvnv nB‡j (2) Dc-aviv (1) G hvnv e¨w³i A_©‰bwZK Kvh©µg
wba©vwiZ c×wZ‡Z wZwb wKQyB _vKzK bv †Kb, †Kvb ¯^Zš¿ Ges g~mK m¤úwK©Z
wnmve-wbKvk msi¶‡Yi BDwb‡Ui wnmve-wbKvk I †iKW©cÎ Kvh©µ‡gi g‡a¨ ‡Kvb cv_©K¨
lxxiii
D³ wVKvbvq GKwU g~mK †K›`ªxq BDwbU nB‡Z c„_K I cwijw¶Z n‡e bv| g~mK
wbeÜb M«nY Kwi‡Z ¯^Zš¿fv‡e BDwb‡U cwiPvjbv ev KZ©…c‡¶i c‡¶I ivR¯^
cvwi‡e: msi¶Y Kiv nB‡j D³ ¯^Zš¿ AvniY Kiv I wbewÜZ
Z‡e kZ© _v‡K †h, Awfbœ BDwb‡Ui Rb¨ ‡¯ŸPQvq c„_K wbeÜb e¨w³i bxwiÿv Kiv mnR
ev mgRvZxq cY¨ ev †mev MÖnY Kwi‡Z cvwi‡e| n‡e|
mieivn Kiv m‡Ë¡I †Kvb
BDwbU nB‡Z A_©‰bwZK (3) c„_Kfv‡e wbewÜZ ïaygvÎ ‡h mKj ‡¶‡Î
Kvh©µ‡gi wnmve-wbKvk, cÖ‡Z¨K ¯^Zš¿ BDwbU, GB AvB‡bi wbeÜb ‡hvM¨ e¨w³i
Ki cwi‡kva I †iKW©cÎ D‡Ïk¨ c~iYK‡í, c„_K wbewÜZ A_©‰bwZK Kvh©µ‡gi
¯^Zš¿fv‡e msi¶Y Kwi‡j e¨w³ wnmv‡e MY¨ nB‡e| c«K…wZi Kvi‡Y c…_K
Zvnv‡K c…_K wbeÜb M«nY wnmve msi¶Y K‡i
Kwi‡Z nB‡e| (4) Dcaviv (1) Gi Aaxb ‡m‡¶‡Î D³ BDwbU‡K
wbewÜZ e¨w³i †K›`«xq GK BDwbU ¯^Zš¿ BDwbU wn‡m‡e
Z‡e AviI kZ© _v‡K †h, nB‡Z Aci BDwb‡U cY¨ ev †mevi wbeÜb M«nY Kwi‡Z
†K›`«xq wbeÜb M«nY I Ki Av`vb-c«`vb ev PjvPj mieivn cvwi‡e| Dciš‘ ‡h mKj
cwi‡kva j‡¶¨ ‡evW© ewjqv MY¨ nB‡e bv Ges djk«ywZ‡Z ‡¶‡Î RvZxq ivR¯^
wewagvjv c«ণqb Kwi‡Z Drcv` Ki `vq ev DcKib Ki ‡evW© ev Kwgkbvi ‡Kvb
cvwi‡e| †iqvZ D™¢Z~ nB‡e bv| BDwb‡Ui A_©‰bwZK
(2) Dcaviv (1) G hvnv Kvh©µg we‡ePbvq ev
wKQyB _vKyK bv †Kb, hw` GKB A_©‰bwZK Kvh©µ‡gi †K›`«xq Ab¨ ‡Kv‡bv we‡kl
†Kvb e¨w³ `yB ev ev ¯^Zš¿ BDwbU nB‡Z c„_Kfv‡e c«‡qvR‡b D³ BDwbU‡K
Z‡ZvwaK ¯’vb nB‡Z wfbœ wbewÜZ Aci ¯^Zš¿ BDwb‡U cY¨ ev ¯^Zš¿ BDwbU wn‡m‡e
wfbœ cY¨ ev †mev mieivn †mevi Av`vb-cÖ`vb ev PjvPj wbeÜb c«`vb Kwi‡Z
msµvšÍ A_©‰bwZK Kvh©µg mieivn ewjqv MY¨ nB‡e Ges cvwi‡e| ev¯Íe ‡¶‡Î
cwiPvjbv K‡ib Zvnv djkÖæwZ‡Z Drcv` Ki `vq I ivR¯^ AvniY wbwðZ
nB‡j Zvnv‡K c«wZwU DcKiY Ki †iqvZ D™¢~Z nB‡e| Kivi ¯^v‡_© ‡Kvb
¯’v‡bi Rb¨ c…_K wbeÜb BDwbU‡K c…_Kfv‡e
M«nY Kwi‡Z nB‡e| wbewÜZ Kivi cÖ‡qvRb
‡`Lv w`‡Z cv‡i|
(3) Dcaviv (1) Gi Aaxb
wbewÜZ e¨w³i †K›`«xq GK
BDwbU nB‡Z Aci
BDwb‡U cY¨ ev †mevi
Av`vb-c«`vb ev PjvPj
mieivn ewjqv MY¨ nB‡e
bv Ges djk«ywZ‡Z Drcv`
Ki `vq ev DcKib Ki
†iqvZ D™¢Z~ nB‡e bv|
lxxiv
38. Gm.Avi.I bs 263- wewa- 1 (2): Avgv‡ì cÖ¯Íve A_©‰bwZK Kvh©µ‡gi
AvBb/2019/ 79- n‡jv: ev¯ÍeZvq c«¯ÍvewU
g~mK Zvs -18 AvM÷, hyw³hy³| GKvwaK
2019 †K›`ªxq wbeÜb MÖnY I Ki Drcv`b ¯’j _vKvi
cwi‡kva wewagvjv: wbgœewY©Z evaëvaKZv A‡hŠw³K|
†K›`ªxq wbeÜb MÖnY I †ÿ‡Î cÖ‡hvR¨ nB‡e, h_v: -
Ki cwi‡kva wewagvjv:
wewa 1(2) (K) †h †ÿ‡Î †Kv‡bv
GB wewagvjv wbgœewY©Z mieivnKvix `yB ev Z‡ZvwaK
†ÿ‡Î cÖ‡hvR¨ nB‡e, ¯’vb nB‡Z cY¨ mieivn K‡ib
h_v: - Ges †K›`ª qx BDwb‡U mKj
(K) †h‡ÿ‡Î †Kv‡bv wnmve-wbKvk msi¶Y I Ki
Drcv`bKvix `yB ev cwi‡kva K‡ib;
Z‡ZvwaK ¯’vb nB‡Z
Awfbœ ev mgRvZxq
cY¨ Drcv`bc~e©K
mieivn K‡ib Ges
†K›`ªxq BDwb‡U mKj
wnmve-wbKvk msiÿY
I Ki cwi‡kva K‡ib;
39. Gm.Avi.I bs 263- cY¨ µq, Avg`vwb I mieivn - eZ©gvb AvBb Abyhvqx
AvBb/2019/ 79- Avgv‡ì cÖ¯Íve n‡jv: mKj A_©‰bwZK
g~mK Zvs 18 AvM÷, wewa- 5 Gi wbgœic ms‡kvab: Kvh©µg GKwUgvÎ g~mK
2019 wbeÜb Gi gva¨‡g
†K›`ªxqfv‡e wbewÜZ e¨w³‡K m¤úbœ Kivi weavb
cY¨ µq, Avg`vwb I †K›`ªxq BDwb‡Ui bvg, wVKvbv I i‡q‡Q | ZvB D³
mieivn| wewa- 5 wbeÜb b¤î BZ¨vw` eënvi Kwiqv wbeÜ‡bi AvIZvq
DcKiY µq ev Avg`vwb ev ißvwb ‡h‡Kv‡bv ¯’v‡b cY¨ M«nb
†K›`ªxqfv‡e wbewÜZ Ges cY¨ ev †mev mieivn Kwi‡Z Ges wbeÜ‡bi
e¨w³‡K †K›`ªxq nB‡e| AvIZvaxb ‡h‡Kvb ¯’vb
BDwb‡Ui bvg, wVKvbv Z‡e †K›`ªxq BDwb‡Ui bvg, n‡Z cY¨ mieiv‡ni
I wbeÜb b¤î BZ¨vw` wVKvbv I wbeÜb b¤î BZ¨vw` welqwU ¯úóxKiY
eënvi Kwiqv DcKiY eënvi Kwiqv †K›`ªxq wbeÜb c«‡qvRb|
µq ev Avg`vwb ev AšÍf©‚³ †h‡Kv‡bv wVKvbvq
ißvwb Ges cY¨ ev µqK…Z DcKiY MÖnb Ges
†mev mieivn Kwi‡Z Drcvw`Z cY¨ ev †mev mieivn
nB‡e| Kwi‡Z cvwi‡e|
lxxv
2 উপকরণ-উৎপা দসহগ:
40. aviv (32) Dcaviv Avgv‡ì cÖ¯Íve n‡jv: eZ©gv‡b c«‡hvR¨ Input-
(5) wewa -21 (1) aviv 32 Gi Dc-aviv (5) output Co efficient
dig-4.3 wejyß Kiv nDK; g~j¨ ‡NvlbviB bvgvšÍi|
c~‡e©i AvB‡b g~j¨ ‡NvlYv
AZ¨šÍ RwUj উপকরণ- (2) wewa -21 wejyß Kiv nDK; msµvšÍ RwUjZv cwinvi
উৎপা দসহগ - Kivi Rb¨ `xN© Av‡jvPbvi
aviv - 32 Dcaviv 5: (3) dig Óg~mK- 4.3Ó wejyß Kiv ci g~j¨ ‡Nvlbv cÖZ¨vnv‡ii
nDK; wel‡q GKgZ ‡cvlY Kiv
wbewÜZ I ZvwjKvfy³
e¨w³ KZ©K„ mswkøó nq| ZviB avivevwnKZvq
Kg©KZ©vi wbKU wba©vwiZ 2016 Gi wewa‡Z g~j¨
c×wZ‡Z উপকরণ- ‡NvlYv/Input-output Co
efficient `vwL‡ji weavb
উৎপা দসহগ (Input-
ivLv nqwb| wKš‘ AZ¨šÍ
output Co-efficient) `yfv© M¨RbK fv‡e cieZ©x‡Z
`vwLj Kwi‡Z nB‡e| Ki`vZv‡ì RwUjZvi K_v
we‡ePbv bv K‡i wfbœ iƒ‡c
wewa -21 : DcKiY- AwaKZi RwUj g~j¨ ‡NvlYv
Drcv` mnvM ‡NvlYv| - cybtc«eZ©b Kiv n‡q‡Q|
aviv 32 Gi Dci Øviv wbix¶vi D‡Ï‡k¨ ‡h‡Kvb
(5) Gi mgq KZ©c¶ PvB‡j
D‡Ïk¨c~iYK‡í ‡Kvb Ki`vZvMY KvPgvj eënvi
wbewÜZ ev ZvwjKvfy³ I ‰Zix c‡ণÏ উপকরণ-
e¨w³‡K cY¨ Drcv`b
I mieiv‡ni c~‡e© dig উৎপা দসহগ (Input-
Óg~mK- 4.3Ó G output Co efficient)
wefvMxq Kg©KZ©vi mieivn Kwi‡Z eva¨
wbKU GKwU উপকরণ- _vwK‡e| hvnv aviv 107 Gi
উৎপা দসহগ (Input- Dcaviv (2O) ‡Z D‡jøL Kiv
n‡q‡Q|
output Co- Dciš‘ Dcaviv (5), Óaviv
efficient) `vwLj 32 - Ki‡hvM¨ mieiv‡ni g~j¨
Kwi‡Z nB‡e hvnvi wba©viYÓ Gi mwnZ mvsN©wlK
GKwU Abywjwc Ges g~j¨ ms‡hvRb Ki I
wefvMxq Kg©KZ©v KZ©…K m¤ú~iK ïé AvBb 2012
mvZ Kvh© wè‡mi g‡a¨ ‡gŠwjK aviYvi cwicš’x|
mswkøó Kwgkbv‡ii ZvB eëmv evÜe AvBb Ges
wbKU ‡c«iY Kwi‡Z Ki`vZv‡ì RwUjZv
nB‡e| we‡ePbvq G A‡hŠw³K weavb
evwZj Kiv hyw³hy³|
lxxvi
3 ‡iqvZ eë¯’v
mnRxKiY :-
41. aviv (2) Gi `dv AvB‡bi ‡gŠwjK ‰ewk‡óï mv‡_ GB `dvwU AvB‡bi
(18K) mvsNwl©K aviv 2 Gi `dv ‡gŠwjK ‰ewk‡óï mv‡_
(18K) evwZj Gi cÖ¯vÍ e Kiv mvsNwl©K Gi d‡j g~mK
`dv (18K) Gi n‡jv| Gi Dci g~mK Av‡ivc
gva¨‡g KwZcq cY¨ I Kiv nq| d‡j
‡mev‡K DcKi‡Yi ‡fv³v‡ì Dci
msÁv ‡_‡K ev` c«KZ… /Kvh©Ki g~m‡Ki
‡Ìqv n‡q‡Q| nvi Av`k© g~mK nvi
15% A‡c¶v AwaK
nq, hv g~mK AvBb Gi
cwicš’x|
‡iqvZ eë¯’v hZ †ewk
mnRxKiY I D`vixKiY
n‡e ZZ‡ewk bZyb bZyb
Ki`vZv ‰Zwi n‡e|
hvnv miKv‡ii ivR¯^
j¶¨gvÎv AR©‡b mnvqZv
Ki‡e|
42. aviv (2) Gi `dv aviv 2 Gi `dv (19) wbgœiƒ‡c
(19) cÖwZ¯’vc‡Yi cÖ¯Íve Kiv n‡jv: DcKiY Ki ïaygvÎ
A_©‰bwZK Kvh©µg Gi
"DcKiY Ki" A_© DcKiY A_© ‡Kvb wbewÜZ mwnZ mswkøó nvIqvB
‡Kvb wbewÜZ e¨w³ e¨w³ KZ©…K A_©‰bwZK Kvh©µg evÃbxq| ZvB c«¯ÍvweZ
KZ©…K DcKiY wnmv‡e Gi mwnZ mswkøóDcKiY ms‡kvabx hyw³hy³|
Avg`vwbK…Z cY¨ ev wnmv‡e Avg`vwbK…Z cY¨ ev
‡mevi wecix‡Z ‡mevi wecix‡Z Avg`vwb ch©v‡q
Avg`vwb ch©v‡q cwi‡kvwaZ g~j¨ ms‡hvRb Ki
cwi‡kvwaZ g~j¨ (AvMvg Ki e¨ZxZ) Ges ¯’vbxq
ms‡hvRb Ki (AvMvg Drm nB‡Z DcKiY wn‡m‡e
Ki e¨ZxZ) Ges µqK…Z msM„nxZ cY¨ ev ‡mevi
¯’vbxq Drm nB‡Z wecix‡Z cwi‡kvwaZ g~j¨
DcKiY wn‡m‡e ms‡hvRb Ki|
µqK…Z msM„nxZ cY¨
ev ‡mevi wecix‡Z
cwi‡kvwaZ g~j¨
ms‡hvRb Ki|
lxxvii
43. aviv (46) Dcaviv Avgv‡ì cÖ¯Íve: ev¯Í‡e eëmvwqK
(1)(K) aviv (46) Dcaviv (1)(K) Gici cwigÛ‡j GKwU
wbgœwjwLZ kZ© (proviso) ‡hvM A_©‰bwZK Kvh©µ‡gi
‡iqvZ MÖn‡b ‡¶‡Î Kiv nDK| AvIZvaxb wewfbœ g~mK
e¨vswKs P¨v‡b‡j wbewÜZ ¯^Zš¿BDwb‡Ui
‡jb‡`‡bi kZ©: (K) hw` Ki‡hvM¨ mieiv‡ni g‡a¨ cY¨/‡mev ¯’vbvšÍi
g~j¨ 100000.00 (GK j¶) ev Av`vb-cÖ`vb Gi
†Kvb wbewÜZ e¨w³ UvKv AwZµg K‡i Ges D³ ‡¶‡Î ‡Kvb cY Gi
DcKiY Ki †iqvZ mieiv‡ni mgy`q cY e¨vswKs ‡jb‡`b nq bv| ZvB
MªnY Kwi‡Z cvwi‡e gva¨g e¨wZ‡i‡K cwi‡kva Kiv G‡¶‡Î e¨vswKs P¨v‡b‡j
bv,:― nq; ‡jb‡`‡bi evaëvaKZv
(K) hw` Ki‡hvM¨ A‡hŠw³K|
mieiv‡ni g~j¨ Z‡e kZ© _v‡K ‡h, GKB
100000.00 (GK A_©‰bwZK Kvhµ‡gi †K›`«xqev ev¯Í‡e ¯^vfvweK
j¶) UvKv AwZµg ¯^Zš¿ BDwbU nB‡Z c„_Kfv‡e eëmvwqK ‡jb‡`‡bi
K‡i Ges D³ wbewÜZ Aci ¯^Zš¿ BDwb‡U ‡¶‡Î cY¨ ev ‡mev
mieiv‡ni mgy`q cY cY¨ ev †mevi Av`vb-cÖ`v‡bi µ‡qi ci wewfbœ mg‡q
e¨vswKs gva¨g ‡¶‡Î DcwiD³ weavb c«‡hvR¨ cwi‡kva Kiv nq| ZvB
e¨wZ‡i‡K cwi‡kva nB‡e bv| ‡Kvb wbw`©ó Ki ‡gqv‡`
Kiv nq; µq I e¨vswKs P¨v‡b‡j
cY cwi‡kv‡ai wnmve
hvPvB Kiv m¤¢e bq|
D³ hvPvB-evQvB
evrmwiwfwË‡Z Kiv n‡j
e¨vswKs P¨v‡b‡j
‡jb‡`‡bi wel‡q aviYv
cvIqv ‡h‡Z cv‡i| ZvB
GB wel‡q wewa AvKv‡i
w`K wb‡`©kbv _vKv
evÃbxq AvKv‡i w`K
wb‡`©kbv _vKv evÃbxq|
GB avivi c«‡qv‡Mi
‡Kvbw`b w`Kwb‡`©kbv
bv _v‡K gvV ch©v‡q
RwUjZv m…wó n‡”Q|
44. aviv (46) Dcaviv Avgv‡ì c«¯Íve n‡jv: gvV ch©v‡q weåvwšÍ `~i
(1)( L) aviv 46 (1) ((L) ‡K wbgœiƒ‡c Kivi j‡¶¨ ‡iqvZ
ms‡kvab K‡i wbewÜZ e¨w³i M«n‡Yi kZ©wU AwaKZi
wbewÜZ e¨w³i ‡¶‡Î ‡¶‡Î ‡iqvZ Gi welqwU ¯úóxKiY Kiv
lxxviii
Avg`vwbK…Z ‡mevi ¯úóKiY Kiv nDK: c«‡qvRb|
‡¶‡Î ‡iqvZ Gi welq hw` Avg`vwbK…Z ‡mevi mieivn
my¯úóxKiY: M«n‡Yi ‡¶‡Î ‡mevM«nxZv KZ„K
eZ©gv‡b aviv 46 `vwLjc‡Î D³ ‡mev mieiv‡ni
(1)(L) Abymv‡i Dci aviv 2 Dcaviv (20)
`vwLjc‡Î Drcv` Ki Abymv‡i c…_Kfv‡e Drcv` Ki
bv _vwK‡j Avg`vwbK…Z c«`k©b bv K‡ib|
‡mevi Dci ‡iqvZ
c«‡hvR¨ nB‡e bv|
45. aviv (46) Dcaviv Avgv‡ì cÖ¯Íve n‡jv: ‡iqvZ M«n‡Yi Rb¨ µq
(1)(O) mswkøó êa Pvjvb cÎB
aviv 46 Gi Dc-aviv (1)(O) h‡_ó|
O) hw` ‡Kv‡bv cY¨ ev wejyß Kiv nDK | ZvB ‡iqvZ M«n‡Yi
‡mev wewa Øviv ‡¶‡Î A‡nZyK RwUjZv
wba©vwiZ µq wnmve m„óxKvix GBiƒc
cy¯‡Í K µq weµq AwZwi³ kZ© Av‡ivc
wnmve cy¯Í‡K AšÍf©y³ hyw³hy³ bq|
bv nq|
46. aviv (46) Dcaviv Dcaviv (1)(P) wbgœiƒ‡c
(1)(P) cÖwZ¯’vc‡Yi cÖ¯Íve Kiv n‡jv:
gvV ch©v‡q weåvwšÍ `~i
P) hw` Ki Pvjvbc‡Î P) hw` ‡iqvZ mswkøó Ki Kivi j‡¶¨ ‡iqvZ
‡µZv I we‡µZv Pvjvbc‡Î ‡µZv I we‡µZv M«n‡Yi kZ©wU AwaKZi
Df‡qi bvg, wVKvbv I Df‡qi bvg, wVKvbv I wbeÜb ¯úóxKiY Kiv
wbeÜb b¤î D‡jøL bv b¤î D‡jøL bv _v‡K| c«‡qvRb|
_v‡K|
47. aviv (46) Dcaviv Avgv‡ì cÖ¯Íve n‡jv: Pjgvb eëmv‡qi ‡¶‡Î
(1)(Q) GKRb mieivn c«`vbKvixi
‡iqvZ MÖn‡b A‡hŠw³K aviv 46 Gi Dc-aviv (1Q) c‡¶ Ki Pvjvbc‡Î cY¨
kZ©: wejyß Kiv nDK | weµq Gi mgq cY¨ µq
mswkøó wej Ad Gw›U« b¤î
weµq Ki Pvjvbc‡Î D‡jø L Kiv m¤¢e bvI n‡Z
Avg`vwb Pvjvb mswkøó cv‡i| KviY GKB BOE
wej Ad Gw›U« b¤î Gi gva¨‡g Avg`vwbK…Z cY¨
D‡jøL:- aviv 46 wewfbœ weµq‡K‡›`« ¯’vbvšÍi
Dcaviv (1)(Q) Kiv nq Ges hv cieZ©x‡Z
wewfbœ mg‡q weµq Kiv nq|
Avg`vwbKvi‡Ki wbKU ZvB KLb ‡Kvb BOE Gi
lxxix
nB‡Z mieivn M«n‡Yi cY¨ wewµ Kiv n‡”Q Zvi
‡¶‡Î Avg`vwbKviK wnmve ivLv ev¯Í‡e AZ¨š&Í
KZ©…K BmÿK…Z Ki `yiƒn| Dciš‘ A‡bK mgq
Pvjvbc‡Î Avg`vwb c‡bï evwYwR¨K bvg
Pvjvb mswkøó wej Ad Avg`vwbK…Z wej Ad
Gw›U« b¤î D‡jøL bv Gw›U«‡Z D‡jøwLZ c‡bï
_vwK‡j Ges Ki Pvjvb eY©bvi m‡½ ûeû GKB bv&I
c‡Î ewY©Z c‡Yï n‡Z cv‡i|
eY©bvi mwnZ Avg`vwb Aciw`‡K mieivn
wej Ad Gw›U«‡Z ewY©Z M«nYKvixi c‡¶ mieivn
c‡Yï eY©bvi wgj bv M«n‡Yi mgq mieivn
_vwK‡j; c«`vbKvix Avg`vwbKviK bv
LyPiv we‡µZv bv
Drcv`bKvix Bnv we‡ePbv
K‡i cY¨ ev ‡mev µq Kiv
ev¯Íem¤§Z bq|
ZvB ‡iqvZ M«n‡Yi ‡¶‡Î

GBiƒc kZ© Av‡ivc hyw³hy³
bq|
48. aviv (46) Dcaviv Dcaviv (1)(V) wbgœiƒ‡c
(1)(V) cÖwZ¯’vc‡Yi cÖ¯Íve Kiv n‡jv: Av`k© g~mK e¨ve¯’vi g~j
V) g~m‡Ki nvi 15 kZvs‡ki PvwjKv kw³ ‡iqvZ,
V) g~m‡Ki nvi 15 wb‡gœ wKsev mywbw`©ó Ki ZvB mKj ‡¶‡Î h_vh_
kZvs‡ki wb‡gœ wKsev Av‡ivwcZ iwnqv‡Q Ggb ‡iqvZ wbwðZ Kivi
mywbw`©ó Ki Av‡ivwcZ wbw`©óK…Z ‡Kv‡bv cY¨ ev ‡mev gva¨‡g g~mK eë¯’v
iwnqv‡Q Ggb mieiv‡ni ‡¶‡Î µxZ c«eZ©‡bi c_ myMg KivB
wbw`©óK…Z ‡Kv‡bv cY¨ DcKi‡Yi Dci cwi‡kvwaZ hyw³hy³|
ev ‡mev mieiv‡ni g~j¨ ms‡hvRb Ki, mswkøó
‡¶‡Î µxZ DcKi‡Yi Drcv` Ki nvi I Av`k© Ki
Dci cwi‡kvwaZ g~j¨ nvi Gi AbycvwZK nv‡i ‡iqvZ
ms‡hvRb Ki; ‡hvM¨ nB‡e;
49. aviv (46) Dcaviv Avgv‡ì cÖ¯Íve n‡jv: ‡iqvZ M«n‡Yi Rb¨ µq
(1)(W) I (1)(X) mswkøó êa Pvjvb cÎB
aviv 46 Gi Dc-aviv (1)(W) h‡_ó|
W) DcKiY Drcv`b Dc-aviv (1)(X) wejyß Kiv ZvB ‡iqvZ M«n‡Yi ‡¶‡Î
‡mvnvM G ‡mvnvM G nDK| A‡nZyK RwUjZv m„óxKvix
‡NvwlZ ‡bB Ggb GBiƒc AwZwi³ kZ© Av‡ivc
DcKiY ev c‡Yï hyw³hy³ bq|
lxxx
wecix‡Z cwi‡kvwaZ weMZ AvB‡bi me©vwaK
DcKiY Ki| weZwK©Z welq g~j¨ ‡NvlYv
bZyb AvB‡b _vK‡e bv G
X) ‡gvU DcKiY g~j¨ g‡g© GbweAv‡ii m‡e©v”P
7.5% (mvZ `kwgK ch©vq ‡_‡K eûevi wbðqZv
cvuP kZvs‡ki) AwaK c«`vb Kiv n‡q‡Q Ges bZyb
cwieZ©‡bi ‡¶‡Î bZyb AvB‡bi c«PviYv e¨vbvi Zv
DcKiY Drcv`K we‡klfv‡e c«Pvi Kiv
c«`vb bv Kwi‡j n‡q‡Q|wKš‘ AZ¨šÍ
AwZwi³ ewa©Z `yf©vM¨RbK fv‡e me©v‡c¶v
DcKiY Ki| weZwK©Z welqwU ‡Kvb c«Kvi
Avjvc-Av‡jvPbv QvB ‡kl
gyn~‡Z© bZyb AvB‡b wfbœ bv‡g
AšÍfy©³ Kiv n‡q‡Q| hv
wbewÜZ e¨w³ ev
Ki`vZv‡ì m‡½ c«ZviYvi
mvwgj|
GB nqivwbg~jK weavb Gi
d‡j BwZg‡a¨ ‡`ke¨vcx
weZK© m…wó n‡q‡Q Ges
wbewÜZ e¨w³MY nqivwbi
wkKvi n‡”Q| g~j¨ †Nvlbv
A_©vr DcKiY- Drcv` mnM
‡NvlYv Ab¨ ‡Kvb ‡`‡ki
f¨vU AvB‡b bvB|
ZvB GB weZwK©Z weavb
mswkøó mKj aviv, Dcaviv
I kZ©vewj evwZj K‡i bZyb
AvB‡bi myôy ev¯Íevq‡bi c_
myMg KivB evÂbxq|
50. aviv (46) Dcaviv Avgv‡ì cÖ¯Íve n‡jv: cY¨ cwienb e¨q cY¨
(2)(N) ev ‡mev mieiv‡ni
aviv 46 Gi Dc-aviv (2N) GKwU Ab¨Zg Dcv`vb|
cwienb e¨‡qi wecixZ wejyß Kiv nDK| hvnv A_©‰bwZK
g~mK †iqvZ aviv - 46 Kvh©µ‡gi Rb¨
Dcaviv (2N): Acwinvh© Ges e¨‡qi
Awe‡”Q`¨ Ask|
ÒD³ AR©b cY¨ ZvB cY¨ cwienb
cwienb ‡mev msµvšÍ msµvšÍ †mevi Dci
lxxxi
e¨‡qi 80% Gi cÖ`Ë g~mK m¤ú~Y©
AwaK nq|Ó †iqvZ‡hvM¨|
4. AvMvg Ki:
51. aviv (31) Dcaviv
(2) AvMvg K‡ii nvi ‡hŠw³wK Ki‡Y
Avgv‡ì c«¯Íve n‡jv: eZ©gv‡b c«‡hvR¨ AvMvg
A¯ŸvfvweK AvMvg K‡ii Ki 5% (cuvP kZvsk)
nvi - aviv (31) Dcaviv (K) KvuPvgvj I LyPiv hš¿vs‡ki ev¯ÍeZvi wbwi‡L AZ¨šÍ
(2): Dci mgy`q AvMvg Ki D”Pnvi Ges A‡hŠw³K|
c«Z¨vnvi| GB‡¶‡Î mKj
eZ©gv‡b cY¨ wbwe©‡k‡l (L) Ab¨vb¨ mKj ‡¶‡Î AvMvg Avg`vwbK…Z c‡Yï
mKj ‡¶‡Î Ki‡hvM¨ K‡i nvi 3 (wZb) kZvsk Kiv Dci 33% g~j¨
Avg`vbxi g~mK ‡nvK| ms‡hvRb we‡ePbv Kiv
Av‡ivc‡hvM¨ n‡q‡Q c«K…Zc‡¶ A‡bK
wfwËg~‡jï Dci 5 ‡¶‡ÎB 33 kZvsk
(cuvP) kZvsk nv‡i nv‡i g~j¨ ms‡hvRb
AvMvg Ki Av`vq Kiv m¤¢eci nq bv|
nq| ZvB AvMvg Ki nvi
‡hŠw³KKviY Aek¨K
hvnv widvÛ Gi cwigvY
A‡bKvs‡k n«vm Ki‡e|
5. Dr‡m KZ©b:
52. aviv (2) Gi `dv GgwmwmAvB cÖ¯Íve Ki‡Q †h, nq
(21) `dv O I P Gi weavb Kvh©Ki Kiv cÖ‡hvR¨ ‡¶‡Î h_vh_ fv‡e
eZ©gv‡b Dr‡m nDK A_ev 2019 mv‡ji f¨vU Dr‡m KZ©b I h_vmg‡q
KZ©bKvix wn‡m‡e: AvBb cyb©tenvj Kiv nDK| KwZ©Z g~mK miKvwi
(O) ‡Kvb wjwg‡UW ‡KvlvMv‡i Rgv`vb wbwðZ
‡Kv¤úvwb AšÍfy©³ O) ‡Kvb cvewjK wjwg‡UW ‡Kv¤úvwb Kivi Rb¨ MÖnY‡hvM¨
Av‡Q| P) e…nr Ki`vZv BDwbU (f¨vU) Gi KZ©bKvix mË¦v nIqv ivR¯^
AvIZvaxb cÖwZôvb| Av`v‡qi Rb¨ hyw³hy³|
6. Avcxj
53. aviv (121) Dcaviv (2) Avgv‡ì cÖ¯Íve nj: D‡jøwLZ k‡Z© g~jZ
kZ© D³ kZ©vsk Dcaviv (2) Gi Avcx‡ji mgq wb‡q
ewa©Z mg‡q Avcxj AbygwZ: cwie‡Z© Dcaviv (1) Gi mwnZ Av‡jvPbv Kiv n†q‡Q,
mshy³ Kib| hvnv Dcaviv (1) Gi
mwnZ m¤úwK©Z|
lxxxii
Z‡e kZ© _v‡K ‡h, Dcaviv (2) g~jZ
hw` Kwgkbvi Avwcj Kivi mgq A_©
(Avcxj) GB g‡g© mš‘ó cwi‡kv‡ai wel†q
nb ‡h, AvcxjKvix Av‡jvPbv Kiv n‡q‡Q
hyw³m½Z Kvi‡Y hvnv G k‡Z©i mv‡_
Dcwi- D³ 90 m¤úwK©Z bq| ZvB
(beŸB) w`b †gqv‡ì D‡jøwLZ Dcaviv (2)
g‡a¨ Avcxj `v†qi Gi cwie‡Z© Dcaviv
Kwi‡Z m¶g nb bvB, (1) Gi mwnZ mshy³
Zvnv nB‡j wZwb Kiv hyw³hy³|
AvcxjKvix‡K D³
‡gqv‡ì cieZ©x 60
(lvU) w`‡bi g‡a¨
Avcxj `v†qi Kwievi
Rb¨ AbygwZ c«`vb
Kwi‡Z cvwi‡eb|
7. g~mK KZ©…c¶ I ¶gZv:
54. aviv (2) Gi `dv aviv 2 Gi `dv (28) wbgœiƒ‡c Ki wba©vi‡Yi `vwqZ¡¡
(28) cÖwZ¯’vc‡Yi cÖ¯Íve Kiv n‡jv: Kwgkbv‡ii wb‡gœi
Kg©KZ©v‡K c«`vb Kiv
eZ©gv‡b ÓKi wba©viYÓ ÓKi wba©viYÓ A_© GKv`k n‡j wewfbœ wbewÜZ
A_© GKv`k Aa¨v‡qiGi Aaxb Kwgkbvi e¨w³ nqivwbi wkKvi
Aa¨v‡qiGi Aaxb KZ©…K Ki wba©viY nIqvi AvksKv _v‡K|
h‡_vchy³ Kg©KZ©v (Determination)| hvnvi gva¨‡g AvB‡bi
KZ©…K Ki wba©viY| Aceënvi cvIqvi
m¤¢vebv _v‡K|
55. aviv (2) Dcaviv aviv 2 Gi Dc-aviv (97) wbgœiƒ‡c h_vh_ mb`cÎ
(95) cÖwZ¯’vc‡Yi cÖ¯Íve Kiv n‡jv: Kwgkbvi KZ©K… mieivn
mb`cÎ A_© GB AvB‡bi Kiv evÃbx| Kwgkbvi
mb`cÎ A_© GB Aax‡b ÓKwgkbviÓ KZ©…K Gi wb‡gœi ‡Kvb Kg©KZ©v
AvB‡bi Aax‡b mswkøó mieivnK…Z ‡Kvb mb`cÎ| KZ©…K mb`cÎ mieivn
Kg©KZ©v KZ©…K Gi d‡j Aceënvi Gi
mieivnK…Z ‡Kvb Avk¼v _v‡K|
mb`cÎ|
56. aviv (83) Dcaviv Avgv‡ì c«¯Íve aviv (83) wbgœ c`¯’ Kg©KZ©v‡ì
(4) Dcaviv (4) evwZj Kiv †nvK| GB ai‡bi Amxg ¶gZv
c«`v‡bi d‡j AZx‡Z
lxxxiii
aviv (83) Dcaviv (4): wbewÜZ e¨w³MY
nqivwbi wkKvi n‡q‡Qb
ÒDcaviv (1) G hvnv Ges Gi d‡j `yb©xwZ
wKQyB _vKyK bv †Kb DrmvwnZ n‡q‡Q| GB
ivR¯^ Kg©KZ©vi wb‡gœ ev¯ÍeZvi wbwi‡L bZyb
b‡nb Ggb Kg©KZ©v AvBb c«Yq‡bi mgq GB
Zvunvi GLwZqvivaxb ai‡bi †Kvb weavb ivLv
GjvKvq †Kvb wbewÜZ nqwb| Dciš‘ m¤cÖwZ
ev wbeÜb †hvM¨ e¨w³i 11 B †de«yqvwi U¨v·
Drcv`b ¯’j ev meivn KvW© c«`vb Abyôv‡b
¯’j ev †mev c«`vb ¯’j gvbbxq A_©gš¿x g‡nv`q
ev eëmv ¯’j cwi`k©b RvZxq ivR¯^ †ev‡W©i
Ges gRy` cY¨, †mev, †Pqvig¨vb g‡nv`q †K
DcKiY I wnmve GB ai‡bi weavb bv
cix¶v Kwi‡Z ivLvi Rb¨ w`K
cvwi‡eb|Ó wb‡`©kbv w`‡q‡Qb|
ZvB wbewÜZ eëmv ¯’‡j
c«‡ek I Zjøvwki ¶gZv
mnKvix Kwgkbvi ev
mnKvix cwiPvjK ch©šÍ
mxwgZ ivLv evÃbxq|
57. GB avivwU AvB‡bi
AvIZvq ‡h ‡Kvb wel‡q
e¨vL¨v c«`v‡bi wbwg‡Ë
aviv 32K
‡evW© KZ©…K e¨vL¨v c«`vb: nIqv DwPZ| AvBb
ewnf©~Z ‡Kvb wel‡qi
- ‡evW© GB AvB‡bi aviv 32K wbgœiƒ‡c cÖwZ¯’vc‡Yi
cwiwa wba©viY Kiv
D‡Ïk¨ c~iYK‡í, cÖ¯Íve Kiv n‡jv:
evÃbxq bq| Dciš‘,
miKvwi ‡M‡R‡U aviv 135K:
GB avivwU GB Aa¨v‡q
c«Ávcb Øviv Ki‡hvM¨ ‡evW© GB AvB‡bi D‡Ïk¨
m‡½ AmvgÄm¨c~Y© Ges
‡h ‡Kv‡bv ‡mevi c~iYK‡í, miKvwi ‡M‡R‡U
wewa c«Yq‡bi ¶gZv
cwiwa wba©vi‡Yi j‡¶¨ c«Ávcb Øviv AvB‡bi AvIZvq
aviv 135 Gi ci
wKsev Ab¨ ‡h ‡Kvb ‡Kvb wel‡q AwaKZi ¯úóxKiY
msL¨vwqZ Kiv AwaK
wel‡q e¨vL¨v c«`vb Gi Rb¨ e¨vL¨v c«`vb Kwi‡Z
hyw³hy³|
Kwi‡Z cvwi‡e| cvwi‡e|
lxxxiv
8. Avg`vwbK…Z ‡mev:
58. aviv (32) Dcaviv aviv 32 Gi Dc-aviv (2) wbgœiƒ‡c Avg`vwbK…Z ‡mevi
(2) cÖwZ¯’vc‡Yi cÖ¯Íve Kiv n‡jv: ‡¶‡Î ‡mevc«`vbKvix
wbewÜZ bv nIqvq cY
Avg`vwbK…Z ‡mevi Avg`vwbK…Z ‡mevi Ki‡hvM¨ Gi g‡a¨ g~mK AšÍfy©³
Ki‡hvM¨ mieiv‡ni mieiv‡ni cY nB‡e mieiv‡ni _v‡K bv| ZvB
g~j¨ nB‡e Dc-aviv g~j¨| Avg`vwbK…Z ‡mevi
(1) Abyhvqx wba©vwiZ g~‡jï Dci KifMœvsk
g~j¨ ev mieivnKvix Av‡ivc K‡i Ki‡hvM¨
Ges mieivnM«nxZv mieivng~j¨ ‡ei Kiv
ci¯úi m¤úK©hy³ A‡hŠw³K| eis
nB‡j D³ ‡mevi Ki‡hvM¨ †mevi
wba©vwiZ b¨vh¨ evRvi mieiv‡ni cYB mieivn
g~j¨| g~j¨ nIqv hyw³hy³|
9. িনবি�ত বয্ি� কর্তৃক েসবা আমদািনর (reverse charge) ে�ে� পরিশোধিত মূ সক মা সি ক দাখি লা পত্রে প্রদর্শনের
বিষয়টি সু ��ীকরণ
59. এসআরও আমরা প্রস্তাব করছি : মূ সক আইন ২০১২ এর ধারা

১৪৯/আইন/২০২০/১১০- মু সক ও সম্পুরক শু ল্ক ২০১২ ২০(২)(৩) ও ১৬(গ) বিবেচনা
মু সক তা রিখ ১১ জুন আইনের আলোকে িনবি�ত করে নি বন্ধিত বাক্তি কর্ তৃক
২০২০ বাি� কর্তৃক েসবা আমদািনর আমদানি কৃত সেবার মূ সক
এসআরও ে�ে� মূ সক পরিশোধ মা সি ক পরিশোধ নি ম্নলি খি ত ভা বে
১৪৯/আইন/২০২০/১১০- দাখি লা পত্রে প্রদর্ শনের বিষয়টি মা সি ক দাখি লা পত্রে প্রদর্ শন
মু সক তা রিখ ১১ জুন সু ��ীকরণ। করতে হয়:
২০২০ অনু যায়ী নি বন্ধিত আমদানি কৃত সেবার উপর
ব্ যক্তি কর্ তৃক আমদানি কৃত পরিশোধিত মূ সক মা সি ক
সেবার মূ সক পরিশোধ দাখি লা পত্রে উৎপা দ এবং
(reverse charge) উপকরন কর উভয় ঘরে
মা সি ক দাখি লা পত্রে প্রদর্ শিত হবে [ধারা ২০(২)]।
(মূ সক ৯.১) প্রদর্ শন • সেবা আমদানি র
সম্ পর্ কে মা ঠ পর্ যায়ে কা রণে জমা কৃত মূ সকের
কর্ মরত মূ সক পরিমা ণ মা সি ক দাখি লা পত্রের
কর্ মকর্ তাদের ধারনা : পা র্ট ৯ এ উৎপা দ করের
বিপক্ষে প্রদর্ শিত হবে [ধারা
(১) নি বন্ধিত ব্ যক্তি কর্ তৃক ১৬(গ)]।
আমদানি কৃত সেবার
lxxxv
মূ সক পরিশোধ (reverse • যেহেতু মূ সক
charge) উৎসে মূ সক নি বন্ধিত ব্ যক্তি সেবা
কর্ তন হি সা বে বিবেচিত আমদানি র উপর প্রদেয় ভ্যাট
হবে; জমা দেওয় ার জন্ যদায় ী , তা ই
ব্ যাংক-কে মূ সক কর্ তন করতে
(২) এরূ প কর্ তন মা সি ক হবে না [এসআরও
দাখি লা পত্রে উৎপা দ কর ১৪৯/আইন/২০২০/১১০-মু সক
এবং বৃ দ্ধিকা রী সমন্বয় তা রিখ ১১ জুন ২০২০]।
উভয় ঘরে প্রদর্ শিত হবে।
সরকা রী রাজস্বদৃ ষ্টিকোণ
থেকে, মূ সক আইন ২০১২ এর
অধীনে আমদানি কৃত সেবার
উপর পরিশোধিত মূ সক
নি বন্ধিত ব্ যক্তি কর্ তৃক জমা
প্রদান অথবা ব্ যাংক কর্ তৃক
উৎসে কর্ তন যাই করা হোক
না কেন যার প্রয়োগ ১৯৯১
সা লের মূ সক আইনের
�েয়ােগর মেতা একই রুপ।
60. DEDO GB weavb‡K Kvh©Ki Kivii eZ©gv‡b Dc¯’vwcZ mKj

j‡ÿ NBR eZ©gvb f¨vU AvBb cÖZ¨vc©Y ïé †iqvZ I
icÍvbx/cÖ”Qbœ ißvbxi 2012 Abyhvqx eë¯’v MÖnY Kiv cÖZ¨vc©Y Awa`ß‡ii
wecix‡Z Avg`bxK…Z DwPZ| (DEDO) wbKU AvU‡K
KuvPvgv‡ji Avg`vbx Abyiæcfv‡e f¨vU, Avg`vbx Av‡Q| d‡j
ïé DEDO I Ab¨vb¨ ïé Ges Ab¨vb¨ ïémgyn f¨vU Drcv`bKvixMY g~jab
ïé Gi KvQ †_‡K wiUvY©-G n«vmKvix Dcv`vb ¯^íZvq fzM‡Q Ges eëmvq
cÖZ¨vc©‡Yi weavb wn‡m‡e mgš^q mvab Kiv †h‡Z cwiPvjbvi LiP e„w×
cv‡i| cv‡”Q| ZvB †h †Kvb
wbqgKvbyb eëmvq evÜe
nIqv DwPZ|
ïé‡K n«vmKvix mgš^‡qi
AvIZvq Avb‡j Zv
ZvrÿwYK cÖ‡`q f¨v‡Ui
wecix‡Z mgš^q Ki‡Z
mnvqK n‡e|
lxxxvi
10. Ab¨vb¨:
61. Gm.Avi.I bs- 186- ‡mevi †KvW Gm 074 Gi e¨vL¨vi ms‡kvab: aviv 49 Gi Dcaviv 2 Gi
AvBb/2019/43-g~mK ¯’vb I ¯’vcbv fvov cÖ`vbKvix : g‡Z †Kvb Dr‡m KZ©bKvix
Ges mvavib Av‡`k bs mËv AwbewÜZ †Kvb e¨w³
- 17/gymK/2019 e¨vL¨v| Ò¯’vb I ¯’vcbv fvov cÖ`vbKvixÓ A_© Ges mieivnKvix g~mK
¯’vb I ¯’vcbv fvov M«nYKvix Ggb †Kv‡bv e¨w³, cÖwZôvb ev ms¯’v whwb ev Pvjvb c«`vb bv Kwi‡j Zvi
: hvnviv AvevwmK Kv‡R eënvh© bq Giƒc wbKU nB‡Z †Kvb mieivn
†Kv‡bv ¯’vb ev ¯’vcbv evwYwR¨K wfwË‡Z M«nY Kwi‡Z cvwi‡eb bv
e¨vL¨v&| Ò¯’vb I ¯’vcbv c‡bi wewbg†q Ab¨ †Kv‡bv cÖwZôvb‡K Ges †Kvb g~j¨ cwi‡kva
fvov MÖnYKvixÓ A_© wbw`©ó †gqv‡` eënvi Kwievi Rb¨ fvov Kwi‡eb bv|
Ggb †Kv‡bv e¨w³, cÖ`vb K‡ib |
c«wZôvb ev ms¯’v whwb Z`ycwi ¯’vb I ¯’vcbv fvov
ev hvnviv AvevwmK wk‡ivbvg ‡mevi ‡mev cª`vbKvix c«`v‡bi †¶‡Î fvov
Kv‡R eënvh© bq Giƒc msL¨v †KvW c«`vbKvix †mev
†Kv‡bv ¯’vb ev ¯’vcbv S074 S074.00 ¯’vb I ¯’vcbv mieivnKvix Ges fvov
c‡bi wewbg†q wbw`©ó fvov cÖ`vbKvix M«nYKvix †mev M«nYKvix|
†gqv‡` eënvi Kwievi g~j¨ ms‡hvRb Gi g~jbxwZ
AwaKvi Ges wbw`©ó Abyhvqx †mev mieivn
†gqv`v‡šÍ bevqb‡hvM¨ Kivi mgq mieivnKvixi
D³iƒc AwaKvi g~mK cÖ`v‡bi evaëvaKZv
AR©bI Bnvi AšÍf©y³ i‡q‡Q| fvov c«`vbKvix
nB‡e| g~mK wbewÜZ n‡j wbewÜZ
Ki`vZvi msL¨v eûj
cwigv‡Y e…w× cv‡e|
ZvB ¯’vb I ¯’vcbv fvov
cÖ`vbKvix g~mK wbeÜb
MÖnY K‡i mieivn cÖ`vb
Kivi mgq g~mK Pvjvb
Bmÿ Kiv hyw³hy³|
62. [wewa 40 Gi Dc-wewa (1) mvaviY eëmvqxx chv©‡qi cÖ‡hvR¨ AZ¨šÍ eZ©gvb digwU AZ¨šÍ
Gi `dv (LL) RwUj µq weµq wnmve g~mK 6.2.1 Gi RwUj nIqvq gvSvwi
(LL) µq -weµq wnmve cwie‡Z© mnR Ges cwicvjb ‡hvM¨ bZyb ch©v†qi Ki`vZv‡ì c‡¶
cy¯ÍK: dig g~mK 6.2.1 cÖe©Zb Kiv ‡nvK| D³ dig Gi mKj welq
hw` wbewÜZ e¨w³ †h mKj (bZyb dig 6.2.1 wb‡gœ mshy³ Kiv n‡jv|) cvjb Kiv cÖvq Am¤¢e ZvB
cY¨ µq K‡ib D³iƒc cwicvjb ‡hvM¨ bZyb dig
cY¨ †Kvbiƒc c«wµqv KiY hyw³hy³|
e¨wZ‡i‡K Dnv mieivn
K‡ib, Zvnv nB‡j D³
c‡Yï µq -weµq wnmve
dig Òg~mK-6.2.1Ó G
msiÿY Kwi‡eb;
lxxxvii
63. Af¨šÍixb m¤ú` wefv‡Mi Avmbœ ev‡RU (2021-22) G Kv‡e©v‡b‡UW eZ©gv‡b Abym„Z Ki bxwZi
22 GwcÖj, 2014 Zvwi‡Li †efv‡iR Gi Drcv`bc~e©K mieivn ch©v‡q Kvi‡Y †efv‡iR wk‡íi
cÖÁvcbGmAviI bs- 67- we`¨gvb m¤ú~iK ïé nvi 25% †_‡K n«vm weKvkA‡bKvs‡k ÿwZMÖ¯’
AvBb/2014/698-g~mK K‡i 15% wba©vi‡Yi RbÄby‡iva Rvbv‡bv n‡”Q e‡j g‡b nq| GB
Øviv ¯’vbxq Drcv`b ch©v‡q hv‡”Q Ges G cÖ‡qvR‡b g~j¨ ms‡hvRb Ki AvB‡U‡gi Dci 25%
†Kvgj cvbxq/Kv‡ev©‡b‡UW I m¤ú~iK ïé AvBb, 2012 Gi wØZxq nv‡i m¤ú~iK ïé Av‡ivc
†efv‡iR(GBPGm †KvW Zdwm‡ji †Uwej-2 G mvgÄm¨c~b© bvgKiY nIqvi †Kvb †hŠw³K KviY
2202.10.00) Gi m¤ú~iK †KvW 2202.10.00 Gi AvIZvq †Kvgj ‡`Lv hvq bv ev D”Pnv‡i
ïé nvi 15% †_‡K e„w× cvbxq/Kv‡e©v‡b‡UW †efv‡i‡Ri wecix‡Z Kiv‡iv‡ci gZ AvB‡UgI
K‡i GbvwR© wWªsK Gi 25% Gi cwie‡Z© 15% cÖwZ¯’vcb Kiv GwU bq| 1999-2000
mgch©v‡q 25% wba©viY ‡h‡Z cv‡i| A_© eQ‡i 5% nv‡i
Kiv nq, hv GbvwR© wWªsK m¤ú~iK ïé Av‡iv‡ci c~‡e©
Gi evsjv‡`k ÷¨vÛvW© bv †efv‡iR (GBPGm †KvW
_vKvq Gi Dci Av‡ivwcZ 2202.10.00) Gi Dci
25% m¤ú~iK ïé Av`v‡q †Kvb m¤ú~iK ïé wQj bv|
m„ó RwUjZvi Kvi‡Y 2002-2003 A_© eQ‡i
mvgwqK eë¯’v wn‡m‡e Kiv GB nvi evwo‡q 10%,
n‡qwQj| GLbI ‡Kvgj 2009-2010 A_© eQ‡i
cvbxq/ Kv‡ev©‡b‡UW 15% Kiv nq| 2011-
‡efv‡i‡Ri m¤ú~iK ïé 2012 A_© eQ‡i †Kvgj
nvi 25% AcwiewZ©Z cvbxq (GBPGm †KvW
Av‡Q| g~j¨ ms‡hvRb Ki 2202.10.00) Gi m¤ú~iK
I m¤ú~iK ïé AvBb, ïé nvi 15% wVK †i‡L
2012 Pvjy nIqvi ci Gi GbvwR© wWªsK (GBP Gm
wØZxq Zdwm‡ji †Uwej-2 †KvW 2202.90.00) Gi
Gi Kjvg (2) G ewY©Z m¤ú~iK ïé nvi 25%
mvgÄm¨c~Y© bvgKiY †KvW wba©viY Kiv nq| Gici
2202.10.00 Gi AvIZvq 22 GwcÖj, 2014 Zvwi‡L
(3) bs Kjv‡g †Kvgj cÖÁvcb Øviv †Kvgj
cvbxq Gi wecix‡Z (4) cvbx‡qi m¤ú~iK ïé nvi
Kjv‡g 25% nvi †`Lv‡bv 15% †_‡K 25% G e„w×
Av‡Q| K‡i GbvwR© wWªsK Gi
mgch©v‡q Avbv nq, hv
GLbI envj Av‡Q|
(2) evsjv‡`‡ki
A_©‰bwZK cÖe„w×i
MwZavivq weMZ ‡ò hy‡M
‡efv‡iR †m±‡i
Af‚Zc~e© weKvk N‡U‡Q
Ges GKwU eo †fv³v
‡kÖYx ˆZix n‡q‡Q| d‡j
‡KvKv-‡Kvjv †Kv¤úvwbmn
lxxxviii
eûRvwZK †Kv¤úvwbi
cvkvcvwk †ek wKQz
‡`kxq eo †Kv¤úvwb G
Lv‡Z wewb‡qvM K‡i wkí
cÖwZôvb M‡o Zz‡j‡Q|
wKš‘ GiB g‡a¨ G Lv‡Z
Af¨šÍixb K‡ii †evSv
†e‡o‡Q e¨vcKfv‡e|
(3) Kv‡e©v‡b‡UW
†e‡fv‡i‡Ri m¤ú~ iK ïé
nvi e„w×i c~‡e©B †KvKv-
‡Kvjv †Kv¤úvwb
585†KvwU UvKvwewb‡qvM
K‡i gqgbwms‡ni
fvjyKvq GKwU wbR¯^
KviLvbv M‡o Zz‡j‡Q,
hvi Drcv`b ïiæ n‡q‡Q
2017 mv‡ji †m‡Þ¤î
gv‡m| ¯’vbxq ch©v‡q D”P
Ki nv‡ii Kvi‡Y
cÖwZôvbwU cieZx©
wewb‡qv‡M †h‡Z mvnm
cv‡”Q bv| G Qvov weMZ
Qq eQ‡i G Lv‡Z †`kx I
eûRvwZK †Kv¤úvwb¸‡jv
wg‡j 3851 †KvwU UvKv
wewb‡qvM K‡i‡Q, AviI
wewb‡qv‡Mi wPšÍv-fvebv
Zv‡ì Av‡Q| wKš‘ K‡ii
fvi †ewk nIqvi Kvi‡Y
Zv‡ì Drcv`b ÿgZv
cy‡ivcywi eënvi Kiv
hv‡”Q bv, d‡j ZvivI
cieZx© wewb‡qv‡M †h‡Z
cvi‡Qbv| wk‡í wewb‡qvM
e„w×i gva¨‡g A_©‰bwZK
cÖe„w× AR©bc~e©K
evsjv‡`k‡K 2021
mv‡ji g‡a¨ GKwU ga¨g
Av‡qi †`‡k cwiYZ
Ki‡Z eZ©gvb miKvi e×
cwiKi| G‡ÿ‡Î mivmwi
lxxxix
ê‡`wkK wewb‡qvM I
†emiKvix ch©v‡qi
wewb‡qvM eZ©gvb mg‡q
me‡P‡q ¸iæZ¡ c~b©|
(4) ‡efv‡iR ‡m±i Zvi

weKv‡ki G ch©v‡q D”P Ki
nv‡ii ksKv I AwbðqZvi
g‡a¨ mgq ¸b‡Q| KviY
†efv‡iR †m±‡i ¯’vbxq
ch©v‡q 15% g~j¨ ms‡hvRb
Ki (g~mK) I 25%
m¤ú~iK ïé Av‡ivwcZ
_vKvq ¯’vbxq ch©v‡q K‡ii
AvcZb 43.75%, hv
A‡bK †ekx ejv hvq| d‡j
G Lv‡Z Drcv`b ch©v‡q
cÖKZ… K‡ii AvcZb
†hŠw³K ch©v‡q bvwg‡q
Avbvi Acwinvh©Zv i‡q‡Q|
weMZ eQi¸‡jv‡Z ¯’vbxq
ch©v‡q †efv‡i‡Ri †ÿ‡Î
m¤ú~iK ï‡éi nvi
GKvwaKevi e„w×i Kvi‡Y
mvgwqKfv‡e ivR¯^ Av`vq
e„w× †c‡jI `xN©‡gqv‡`
†`‡ki wkí weKv‡k I
A_©‰bwZK mg„w×‡Z Zv
†bwZevPK cÖfve †d‡j‡Q|
†efv‡iR †m±‡i cÖe„w×i
GB MwZavivq m¤ú~iK
ïénvi DË‡ivËi e„w× Kiv
bv n‡j GB †m±‡i
wewb‡qvM e„w× ‡c‡q
Kvw•LZ gvÎvq wk‡íi
weKvk NU‡Zv Ges †m
weKvk ¯’vqxZ¡ ‡cZ|
(5) we‡k¦i wewfbœ †`‡ki

Zzjbvg~jK gv_vwcQz
¯úvK©wjsK cvbxq †fv‡Mi
cwigvb we‡kølY Ki‡j
†`Lv hvq †gw·‡Kv‡Z
xc
602.36, hy³iv‡ó
553.69, Rvgv©bx‡Z
447.70; Aciw`‡K fvi‡Z
18.71, kÖxjsKvq 39.58,
B‡›`v‡bwkqvq 15.52,
wgqvbgv‡i 16.78,
wf‡qZbv‡g 40.13 I
evsjv‡`‡k 11.98| A_©vr
†fv‡Mi w`K †_‡K
evsjv‡`k me©wb¤œ|
(6)evsjv‡`‡ki cÖwZ‡ekx
†`k¸‡jv‡Z Kv‡e©v‡b‡UW
†efv‡iR ¯’vbxq ch©v‡q
Kinvi we‡kølY Ki‡j †`Lv
hvq, fvi‡Z 35.3%,
kªxjsKvq 29.2%, †bcv‡j
24.2%, fyUv‡b 30%,
Ges evsjv‡`‡k 43.75%|
A_©vr evsjv‡`‡kB K‡ii
fvi m‡e©v”P| d‡j
Avg`vwb e„w×i cvkvcvwk
GLv‡b wewb‡qvM
wbiærmvwnZ n‡”Q|
(7) gqgbwms‡ni fvjyKvq

†KvKv-‡Kvjv †Kv¤úvwbi
wbR¯^ KviLvbv Pvjyi d‡j
DbœZgv‡bi wewfbœ ai‡bi
cvbxq Drcv`‡bi cvkvcvwk
cÖZ¨ÿ I c‡ivÿfv‡e
wecyj Rbkw³i ¯’vqx
Kg©ms¯’v‡bi m„wó n‡q‡Q|
welqwU we‡ePbvq wb‡q
Kv‡e©v‡b‡UW †efv‡i‡Ri
m¤ú~iK ïé nvi 25%
†_‡K n«vmc~e©K c~‡e©i b¨vq
15% wba©viY GKwU
†hŠw³K I mg‡qi `vwe|
(8) Dc‡i-cÖ`Ë eY©bvi

Av‡jv‡K GKwU RbwcÖq I
gvb m¤úbœ Lv`¨ mvgMÖx
xci
wn‡m‡e Kv‡e©v‡b‡UW
†efv‡i‡Ri Ki nvi †KK,
PK‡jU, j‡RÝ, we¯‹zU,
wgóvbœ, `B BZ¨vwì
mgch©v‡q bvwg‡q Avbv
cÖ‡qvRb| Z‡e G‡ÿ‡Î
miKvix ivR¯^
D‡jøL‡hvM¨fv‡e m¤ú„³
_vKvq ch©vqµ‡g Gi Ki
nvi bvwg‡q Avbvi
wel‡q†Kvb AvcwË †bB|
†m Abyhvqx 2020-2021
A_© eQ‡ii ev‡RU
Kvh©µ‡g Kv‡ev©‡b‡UW
†efv‡i‡Ri m¤ú~iK ïé
nvi 22 GwcÖj 2014 Gi
c~‡e© we`¨gvb nvi A_©vr
15% G bvwg‡q Avbvi
Aby‡iva Rvbv‡bv hv‡”Q|
†Kvgj cvbx‡qi m¤ú~iK
ïé 25% †_‡K bvwg‡q
15% Kiv n‡j ‡KvKv-
‡Kvjv †Kv¤úvwbmn
‡efv‡iR †m±‡ii A‡bK
cÖwZôvb wecyj cwigvb A_©
G Lv‡Z wewb‡qvM Ki‡e
g‡g© Avkv Kiv hvq|
miKvi welqwU we‡ePbvq
†b‡eb G Avkvq †KvKv-
‡Kvjv †Kv¤úvwb 5 eQ‡ii
g‡a¨ 200 wgwjqb Wjvi
(1690 †KvwU UvKv cÖvq)
wewb‡qvM Ki‡Z hv‡”Q|Gi
d‡j ¯’vqxfv‡e G Lv‡Z
wk‡íi weKvk NU‡e,
wk‡íi fxZ gReyZ n‡e,
Avg`vwb wbf©iZv n«vm †c‡q
‰e‡`wkK gy`vª i mvkÖq n‡e,
wecyj Kg©ms¯’vb m„wó n‡e,
A_©bxwZ‡Z Kv‡ev©‡b‡UW
†efv‡i‡Ri f‚wgKv e„w×
cv‡e Ges miKvix ivR¯^
D‡jøL‡hvM¨ cwigv‡b e„w×
xcii
cv‡e|
64. বতর ্মােন আমরা প্রস্তাব করছি : মূসক আইন অনু যায় ী
িডলার/পিরেবশক বা জাতীয় রাজস্বেবাডর্ বয্াখয্া উপকরণ কর েরয়াত
বয্বসায়ী পযর্ােয় পণ ০২/মূ সক/২০১৯ তািরখ ২২ েসে��র ২০১৯ েনওয়ার শতর ্ িহসােব
সরবরােহর ে�ে� এর নয্ায় িডলা/পিরেবশক বা বয্বসায়ীেদর �েয়াজনীয় মূসক
মুসেকর হার ৫ শতাংশ মূ সক পিরেশােধর নতুন িবধান পিরবতর্েনর বিহসমূহ (�য় বিহ, িব�য়
অথবা �কৃ ত মূলয্ সু পািরশ যাহার মূ সেকর হার হেবঃ বিহ, উপকরন-উৎপাদ
সংেযাজন প�িত িডলার/পিরেবশক বা বয্বসায়ীর চাজর্ বা মূল সহগ েঘাষণা)
অনুসরণ করেল মুসেকর সংেযাজেনর উপর মূ সক হার ১৫ শতাংশ। িলিপব�করন ও সংর�ন
হার ১৫ শতাংশ। তেব এ ে�ে� কর পিরেশােধর �মানক করা �ু � বয্বসায়ীর জনয
িহসােব মূ সক চালানপ� বা ে�জাির দুরব� এবং সময়সােপ�
চালােনর কিপ িডলার/পিরেবশক বা
বয্বসায়ীর দখেল থাকেত হেব িডলার/পিরেবশক বা
বয্বসায়ীেদর মূসক
পিরেশােধর িবিধিবধান
যত েবিশ সহজীকরণ ও
উদারীকরণ হেব ততেবিশ
িডলার/পিরেবশক বা
বয্বসায়ীরা মূসক
পিরেশােধ উদ্দুধ হে
এবং এনবিআরের অধিক
রাজস্ব আদায় নি শ্চিত
হবে।
65. অব্ যবহৃ ত বা ব্ যবহারের আমরা আইনে প্রয় োজনী য় পরিবর্ তনের খা দ্ য এবং আনু ষা ঙ্গিক
অনু পযোগী উপকরণের সুপা রিশ করছি : কোম্ পানি র পণ্ যের
নি ষ্ পত্তিকরণ [মূ সক ও সতেজতা এবং
সম্পূরক শু ল্কবিধিমা লা র ক) মূ সক কর্তৃপক্ষ কর্তৃক সর্ বোচ্চ ১৫ পরিচ্ ছন্নতা বজা য় রাখা র
২৪(ক), (খ) এবং (গ)] কা র্যদি বসের মধ্ যে কা য়ি ক পরীক্ষা ও সি দ্ধান্ত জন্ য নি য়মি তভা বে
সম্পূর্ণকরণ; এবং ব্ যবহারঅযোগ্ য পণ্ যের
যদি কোন নি বন্ধিত ব্ যক্তি দ্রু ত নি ষ্ পত্তি প্রয় োজন
মূ সক পরিশোধিত ক্রয়ক্রত খ) যদি মূ সক কর্তৃপক্ষ নি র্ধারিত সময়ে হয় বিধায় স্বল্প সময় ের
উপকরণ ব্ যবহারযোগ্ যনয় অনু মোদন প্রদানে ব্ যর্থ হয়, সেক্ষেত্রে মধ্ যে এই পণ্ য নি ষ্ পত্তি
বলে বিবেচিত হয় , তা হলে আবেদনটি স্বয় ংক্রিয়ভা বে গৃহীত হবে বলে করা উচিত।
তি নি এই ধরনের পণ্ য বিবেচনা করা।
নি ষ্ পত্তির উদ্ দেশ্ যে মু সক -৪.৪
xciii
ফর্ মে এক টি আবেদন পত্র
বিভা গী য় মূ সক দপ্তরে জমা
েদেবন।
বিভা গী য় কর্ মকর্ তা ১৫

কা র্ যদি বসের মধ্ যে কা য়ি ক
পরীক্ষায় সন্তুষ্টহয়ে অনু মোদন
�দান করেবন। অনুেমাদন
প্রদানের ৭ দি নের মধ্ যে
বিভা গী য় কর্ মকর্ তাকমি শনারের
কা ছে একটি প্রতি বেদন জমা
েদেবন।
বাস্তবে, ধ্ বংসের চূ ড়ান্ ত

অনু মোদন পেতে , উপরে
উল্লিখি ত সময়সী মা অনু সরণ না
করা হলে ৬০ থেকে ৯০ দি ন
সময় লােগ।
66. g~j¨ ms‡hvRb Ki I m¤ú~iK ïé AvBb, 2012 Avgv‡ì c«¯Íve n‡jv m¤ú~iK ï‡éi †gŠwjK bxwZ
Gi wØZxq Zdwm‡ji †Uwej-2 ¯’vbxq mieivn n‡”Q mvgvwRKfv‡e
ch©v‡q AbvKvw•¶Z I Rb¯^v‡¯’ï Rb¨
¯’vbxq Drcv`b ch©v‡q m¤ú~iK ïé ‡hŠw³wK Kib: mvgvwRKfv‡e SyuwKc~Y© c‡Yï Dci Av‡ivc
eZ©gv‡b ¯’vbxq mieivn ch©v‡q me©mvavi‡Yi AbvKvw•¶Z I K‡i IB mKj c‡Yï c«ew… × ev
†fvM¨ c‡Yï Dci 15% †_‡K 5% m¤ú~iK Rb¯^v‡¯’ï Rb¨ eënvi‡K wbi“rmvwnZ Kiv|
ïé we`¨gvb| SyuwKc~Y© cY¨ e¨ZxZ c¶všÍ‡i me©mvavi‡Yi †fvM¨
me©mvavi‡Yi †fvM¨ c‡Yï Dci m¤ú~iK ïé
D`vniY ˉŸiƒct c‡Yï Dci Av‡ivc b¨vq bxwZi cwicš’x|
m¤ú~iK ïé evsjv‡`‡k c«vq 87% cwiev‡i
Headin H S Code SD rate c«Z¨vnvi ev b~b¨Zg D³ cY¨ mg~‡ni Dcw¯’wZ †`Lv
g No cvuP kZvsk (5%) hvq| GZ`m‡Ë¡I m¤ú‚iK ïé
33.04 3304.99.00 10% avh© KiY| Av‡ivwcZ cY¨ mgz‡ni gv_vwcQz
33.05 3305.10.00 15% eënvi `w¶Y Gwkqvi g‡a¨
22.01 mKj H S Code 5% evsjv‡`‡k me©wbgœ| `w¶Y
32.08 mKj H S Code 5% Gwkqvi †`k mg~‡n eû c~‡e©B G
†_‡K mKj cY¨‡K mvavib wbZ¨
32.10 eënvh© cY¨ wnmv‡e ‡k«Yxfz³
Kiv n‡q‡Q| `w¶Y Gwkqvq
Ab¨ †Kvb †`‡k ¯’vbxq Drcv`b
xciv
ch©v‡q m¤ú‚iK ïé A_ev Abyiƒc
ïé we`¨gvb †bB|
¯’vbxq wkí D‡`¨v³vMY ¯’vbxq
ch©v‡q AvšÍR©vwZK gv‡bi cY¨
Drcv`‡bi gva¨‡g GKw`‡K
ê‡`wkK gz`Övi mvkÖq Ki‡Q
Ab¨w`‡K †fv³v‡ì eënvi
e…w×i bvbv Kvh©µg MÖn‡Yi
gva¨‡g †gvU evRvi e…w×i †Póv
Pvwj‡q hv‡”Q| wKš‘ m¤ú‚iK
ïé Av‡iv‡ci d‡j cY¨ g‚j¨
e…w× cvIqvq mvaviY †fv³v
e…w×i gva¨‡g evRvi e…w× m¤¢e
n‡”Q bv| d‡j GKw`‡K ¯’vbxq
D‡`¨v³vMY Gi cÖew… × bv
nIqvi d‡j ¶wZMÖ¯Í n‡”Q,
Ab¨w`‡K miKv‡ii †gvU ivR¯^
(g~mK,AvqKi I jf¨vsk)
cÖe…w×‡Z I †bwZevPK cÖfve
co‡Q|
miKvi wewfbœ mg‡q BwZc‚‡e©
¯’vbxq ch©v‡q µgvš^‡q m¤ú‚iK
ïé cÖZ¨vnvi Kivi bxwZ
†NvlYv K‡ib| wKš‘ ¯’vbxq
ch©v‡q m¤ú‚iK ïé cÖZ¨vnvi
bv K‡i bZzb bZzb c‡Y¨
D”Pnv‡i m¤ú‚iK ïé Av‡ivc
Kiv nq hv miKv‡ii †NvwlZ
bxwZi cwicš’x|
xcv
MYc«RvZš¿x evsjv‡`k miKvi
RvZxq ivR¯^ ‡evW©
µq wnmve cy¯ÍK g~mK- 6.1
(DcKi‡Yi wnmve)
[wewa 40 Gi Dc-wewa (1) Gi `dv (K) Ges wewa 41 Gi `dv (K) `«óe¨]
DcKi‡Yi bvgt
Avg`vwb/µq
gRy` DcKi‡Yi
µwgK msL¨v ZvwiL we‡µZvi bvg I ‡gvU eënvi mgvcbx ‡Ri gšÍe¨
c«viw¤¢K ‡Ri Pvjvb/wej Ae Gw›U«i b¤î ZvwiL cwigvY
weAvBGb
(১) (২) (৩) (৪) (৫) (৬) (৭) (৮ =৩+৭) (৯) (১০ =৮-৯) (১১)
MYc«RvZš¿x evsjv‡`k miKvi g~mK- 6.2

weµq wnmve cy¯ÍK
(mieivn‡hvM¨ c‡Yï wnmve)
[wewa 40 Gi Dc-wewa (1) Gi `dv (L) Ges wewa 41 Gi `dv (K) `«óe¨]
c‡Yï bvgt
Drcv`b weµq
gRy` c‡Yï
µwgK msL¨v ZvwiL µq ‡µZvi bvg I mgvcbx ‡Ri
c«viw¤¢K ‡Ri Pvjvb ZvwiL cwigvY
weAvBGb
(১) (২) (৩) (৪) (৫) (৬) (৭) (৮) (৯ = ৩+৪-৮)
xcvi
MYc«RvZš¿x evsjv‡`k miKvi
µq - weµq wnmve cy¯ÍK g~mK 6.2.1
(mieivn‡hvM¨ c‡Yï wnmve)
[wewa 40 Gi Dc-wewa (1) Gi `dv (LL) Ges wewa 41 Gi `dv (K) `«óe¨]
c‡Yï bvgt
Avg`vwb/µq
gRy` c‡Yï
µwgK msL¨v ZvwiL Pvjvb/wej Ae we‡µZvi bvg I ‡gvU weµq mgvcbx ‡Ri
c«viw¤¢K ‡Ri ZvwiL cwigvY
Gw›U«i b¤î weAvBGb
(১) (২) (৩) (৪) (৫) (৬) (৭) (৮ =৩+৭) (৯) (১০ =৮-৯)
xcvii
SALIENT FEATURES OF THE FINANCE ACT 2021
(INCOME TAX ORDINANCE, 1984)
SECOND SCHEDULE
FIRST PART
SECTION 33 OF FINANCE ACT 2021
PARAGRAPH – KAA
TAX RATE FOR THE ASSESSMENT YEAR 2021-22

(To come into force from the 1st Day of July, 2021)
For the Individuals (including non-resident Bangladeshis), Hindu Undivided

Family(HUF), Partnership Firms, Association of Persons to whom Paragraph Kha
does not apply, income tax for the assessment year 2021-22 shall be imposed
according to the following rate schedule:
Sl No. Amount of Total Income Tax Rate
1 1st Taka 3,00,000/= of Total Income Nil
2 Next Taka 1,00,000/= of Total Income 05%
6 On the Rest of Total Income 25%
Provided that for the following categories of taxpayers, the exemption limit of
total income shall be as follows:
A. SL Category of Taxpayer Enhanced
Exemption Limit
(a) For female taxpayers, third gender taxpayers and aged
Taka 3,50,000/=
65 and above taxpayers
(b) For taxpayers who are disabile persons Taka 4,50,000/=
(c) For taxpayers who are gazetted war-wounded freedom
fighters Taka 4,75,000/=
B. For a taxpayer who is Father, Mother or Legal Guardian of persons/children

with disability, his/her exemption limit shall be higher by Taka 50,000/= for
each such child. This will apply to one of the taxpayer-parents only.
C. Minimum tax shall not be less than the following prescribed rate:
Name of Taxpayers’ Areas Minimum Income Tax
For taxpayers of Dhaka South, Dhaka North City
Taka 5,000/=
Corporation and Chittagong City Corporation areas
For taxpayers with the areas of other City Corporation Taka 4,000/=
For taxpayers of other than City Corporations areas Taka 3,000/=
i
D. Any taxpayer who owns and is engaged in production in any small or cottage
industry located in any less developed area or least developed area will be
entitled to rebate of income tax at the following rates:
SL Description Rebate
(a) In cases where production is higher by 5% rebate on tax payable on
more than 15% but less than 25% than such income
that in the last income year
(b) In cases where production is more than 10% rebate on tax payable on
25% higher than last income year such income
Explanation: In this paragraph-

(1) “person with disability” means disabled persons in accordance with cÖwZeÜx
e¨w³i AwaKvi I myiÿv AvBb, 2013 (2013 m‡bi 39 bs AvBb) Gi 31 aviv [Section 31 of
Rights and Protection of Disable Persons, 2013 (Law No. 39 of 2013)];
(2) “least developoed area” or “less developed area” means areas defined as
such by National Board of Revenue as per clauses (b) and (c) of sub-
section (2A) of section 45 of The Income Tax Ordinance, 1984 (Ordinance
No. XXXVI of 1984).
P A R A G R A P H - KHA
TAX RATES FOR COMPANY, AOP, ARTIFICIAL JURIDICAL PERSON AND

THOSE TAXPAYERS WHO PAY TAX AT THE MAXIMUM RATES IN
ACCORDANCE WITH INCOME TAX ORDINANCE, 1984
(1) For companies, all types of Income of companies except Dividend Income
received from companies registered in Bangladesh, income tax shall be imposed
according to the following rate-schedule:
(A) For companies except the companies mentioned in
items B,C,D and E hereinafter-
(a) Publicly Traded Company- 22.5% of such income
Provided that if non-publicly
traded companies transfer at
least 20% of share capital
through IPO, they will be
entitled to 10% rebate on income
tax payable in the concerned
income year.
(b) One Person Company 25% of such income
ii
(c) Companies which are not publicly traded, local 30% of such income
authority and other companies specified in sub-
clauses (a), (b), (bb), (bbb) and (c) of clause (20) of
Sub-section (2) of The Income Tax Ordinance, 1984
(Ord. No. XXXVI of 1984)-
B. For Bank, Insurance and Financial Institutions

(except Merchant Banks):
(a) such companies which are publicly traded 37.5% of such income
company-
(b) such companies which are not publicly traded- 40% of such income
C. For Merchant Banks- 37.5% of such income
D. For companies producing Cigarerette, Bidi, Zarda 45% of such income

Gul and other tobacco products-
E. For Mobile Phone operator companies- 45% of such income
Provided that for such companies

who become publicly traded
companies by transfering at least
10% of share capital through
stock exchange of which Pre-IPO
Placement shall not be more than
5%, tax rate shall be 40%;
Provided further that if such

companies transfer at least 20%
capital through IPO then these
companies shall be entitled to
10% rebate of income tax
payable in the concerned
income year.
2. On any dividend income declared and paid by any 20% of such income
company formed under The Companies Act, 1994 (Act
No. XVIII of 1994) or a statutory body established
under law on issued or subsribed or paid up capital
after 14th August, 1947 or a foreign company not
registered in Bangladesh if send remittance outside
Bangladesh which is treated as dividend as per sub-
clause (dd) of clause (26) of Section (2) of The Income
Tax Ordinance, 1984-
iii
3. Non-company and non-resident individuals 30% of such income
(excluding non-resident Bangladeshi)-
4. Non-company taxpayers producing Cigarette, Bidi, 45% of such income
Zarda, Gul and other tobacco products-
5. AOP, Artificial Judicial Person and only other 30% of such income
taxable authority (except company)
6. Co-operative Societies registered under The Co- 15 % of such income

operative Society Act, 2001-
7. Private University, Private Medicial College, Private 15 % of such income

Dental College, Private Enginering College, or
Private Information Technology College -
Explanation: In this Paragraph, “publicly traded company” means such public

limited company which is registered in Bangladesh in accordance with the
provisions of “†Kv¤úvbx AvBb, 1994 (1994 m‡bi 18bs AvBb) and whose shares are enlisted in
the Stock Exchanges before the end of the income year for which tax-liability
assessment is to be made.
PART-2
RATES OF SURCHARGE
Paragraph - KAA
In case of individual assessees whose total net worth as per Section 80 of

The Income Tax Ordinance, 1984 (Statement of Assets, Liabilities and Expenses)
exceeds Taka 3 crore and who are liable to pay income tax in such assessment year,
are liable to surcharge as per the following rates:
SL Value of Net Worth Rate of Surcharge
Kaa Up to Taka Three Crore 0%

Kha More than Taka 3 crore but up to Taka 10 crore 10% of income tax payable
Or, have more than one motor car in own name
Or, have more than 8,000 Sft house property in own
name in any city corporation area
Gaa More than Taka 10 crore but up to Taka 20 crore 20% of income tax payable
Gha More than Taka 20 crore but up to Taka 50 crore 30% of income tax payable
Uma Any amount more than Taka 50 crore 35% of income tax payable
iv
Explanation: In this Paragraph-
(1) “Value of Net worth” means total net worth disclosed in the
Statement of Assets, Liabilities and Expenses submitted in
accordance with the provisions of Section 80 of The Income Tax
Ordinance, 1984 (Ordinance No. XXXVI of 1984);
(2) “Motor car” means private car, jeep or microbus.
Paragraph - KHA
Those assessees who are engaged in the production and business of

cigarette, bidi, zarda, gul and other tobacco products shall have to pay surcharge
at the rate of 2.5% of income of the concerned income year.
AMENDMENTS MADE TO THE INCOME TAX ORDINANCE 1984

BY THE FINANCE ACT 2021
(To come into force from the assessment year 2021-22 beginning on the First Day of July, 2021)
1. Sections 19AAAA and 19AAAAA of Income Tax Ordinance Replaced by

new section 19AAAA & 19AAAAA of Finance Act 2021
Section 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,
2021 and the thirtieth day of June, 2022 (both days inclusive) shall be raised by
any authority if the assessee pays tax at the rate of twenty five persent (25%) on
such investment within thirty days from the date of such investment.
(2) Along with the tax paid under sub-section (1), an amount of penalty of five
percent (5%) shall be payable on the computed tax under subsection (1).
(3) In respect of such investment, tax shall only be payable by pay order or
automated challan, as the case may be, and a declaration in the prescribed form
shall be made and submitted to the respective Deputy Commissioner of Taxes.
(4) Where any such sum invested is withdrawn from the capital market within
one year from the day of such investment, an additional amount of penalty at the
rate of ten percent (10%) on such withdrawn amount shall be payable by him at the
time of assessment.
v
(5) 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.-
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, 2021 and the thirtieth day of June, 2022
(both days inclusive), tax at the rate specified in the following tables :
Table 1
Sl. No. Description of the Property Rate of Tax

(1) (2) (3)
1. Land situated in the area of Gulshan Model Town, Banani, Taka twenty thousand
Baridhara, Motijheel Commercial Area and Dhlkusha per square meter
Commercial Area of Dahka
2. Land situated in the area of Dhanmandi Residential Area, taka fifteen
Defence Officers Housing Society (DOHS), Mohakhali, thousand and five
Lalmatia Housing Society, Uttara Model Town, Purbachal, hundred per square
Bashundhara Residential Area, Dhaka Cantonment, meter
Sidheshwary, Kawran Bazar, Wari, Segunbagicha, Nikunja of
Dhaka, and Panchlaish, Khulshi, Agrabad and Nasirabad Area
of Chittagong
3. Land situated in the area of any City Corporation other than Taka five thousand per
areas mentioned in serial nos. 1 and 2 square meter
4. Land situated in the area of a Paurasabha or any district taka one thousand
headquarters and five hundred
per square meter
5. Land situated in the area other than the areas mentioned in taka five hundred
serial nos. 1, 2, 3 and 4 per square meter
vi
Table 2

(1) (2) (3)
1. Building or apartment, the plinth area of which does not Taka four thousand per
exceed two hundred square meters, situated in the area of square meter
Gulshan Model Town, Banani, Baridhara, Motijheel
Commercial Area and Dilkusha Commercial Area of Dhaka
2. Building or apartment, the plinth area of which exceeds two Taka six thousand per
hundred square meters, situated in the area of Gulshan square meter
Model Town, Banani, Baridhara, Motijheel Commercial Area
and Dilkusha Commercial Area of Dhaka
3. Building or apartment, the plinth area of which does not Taka three thousand
exceed two hundred square meters, situated in the area of per square meter
Dhanmondi Residential Area, Defense Officers' Housing
Society (DOHS), Mohakhali, Lalmatia Housing Society, Uttara
Model Town, Bashundhara Residential Area, Dhaka
Cantonment, Siddhesshary, Karwan Bazar, Banasree,
Bijoynagar, Wari, Segunbagicha, Nikunja of Dhaka and
Panchlaish, Khulshi, Agrabad and Nasirabad Area of
Chittagong
4. Building or apartment, the plinth area of which exceeds two Taka three thousand
hundred square meter, situated in the area of Dhanmandi five hundred per
Residential Area, Defence Officers Housing Society (DOHS), square meter
Mohakhali, Lalmatia Housing Society, Uttara Model Town,
Bashundhara Residential Area, Dhaka Cantonment,
Sidheshwary, Kawran Bazar, Banasree,Bijoynagar, Wari,
Segunbagicha, Nikunja of Dhaka, and Panchlaish, Khulshi,
Agrabad and Nasirabad Area of Chittagong
5. Building or apartment, the plinth area of which does not exceed taka seven hundred
one hundred and twenty square meter, situated in the area of per square meter
any City Corporation other than areas mentioned in serial nos.
1, 2, 3 and 4
6. Building or apartment, the plinth area of which exceeds one taka eight hundred
hundred and twenty square meter, but does not exceed two and fifty per square
hundred square meter, situated in the area of any City meter
Corporation other than areas mentioned in serial nos. 1, 2, 3
and 4
vii
(1) (2) (3)

7. Building or apartment, the plinth area of which exceeds two taka one thousand
hundred square meter, situated in the area of any City and three hundred
Corporation other than areas mentioned in serial nos. 1, 2, 3 per square meter
and 4
8. Building or apartment, the plinth area of which does not exceed taka three hundred
one hundred and twenty square meter, situated in the area of a per square meter
Paurasabha of any district headquarters
9. Building or apartment, the plinth area of which exceeds one taka four hundred
hundred and twenty square meter but does not exceed two and fifty per square
hundred square meter, situated in the area of a Paurasabha of meter
any district headquarters
10. Building or apartment, the plinth area of which exceeds two taka six hundred per
hundred square meter, situated in the area of a Paurasabha of square meter
any district headquarters
11. Building or apartment, the plinth area of which does not taka two hundred
exceed one hundred and twenty square meter, situated in the per square meter
area other than the areas mentioned in serial nos. 1, 2, 3,4, 5,
6, 7, 8, 9 and 10
12. Building or apartment, the plinth area of which exceeds one taka three hundred
hundred and twenty square meter but does not exceed two per square meter
hundred 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 exceeds two taka five hundred
hundred square meter, situated in the area other than the areas per square meter
mentioned in serial nos. 1, 2, 3,4, 5, 6, 7, 8, 9 and 10
Table- 3

(1) (2) (3)
1. Cash, bank deposits, financial schemes and instruments, all twenty five percent
kinds of deposits or saving deposits, saving instruments or of the total amount
certificates
percent (5%) shall be payable on the computed tax under subsection (1). (Added 2021)
viii
(3) The provisions of this section shall not apply to cases where any proceeding
the day of submission of retrun or revised return.
(4) Tax under this section shall only be payable by pay order or by automated
challan, as the case may be.
2. The following new Section 19AAAAAA has been inserted by F. A. 2021:
“19AAAAAA. Special Tax Treatment in respect of investment in new

industrial undertaking.
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, if invested in
between first day of July, 2021 and thirtieth day of June, 2022 (both days
inclusive), in new industrial undertaking shall be raised by any authority if an
individual pays on or before the thirtieth day of June, 2022, tax at the rate of ten
percent (10%) on the sum so invested.
2. Tax under this section shall only be payable by pay order or by
automated challan, as the case may be.”
2. Section 30 (As amended in 2021)
In this section clause (i) mentioned the words “crossed cheque or” will be
deleted and after the clause (i) newly clause (ii) shall be inserted as follows:
(ii) any payment exceeding Taka five lakhs paid by a person on account
of purchase of raw materials otherwise than by bank transfer
(inserted by F.A. 2021)
In cause (k) after the mentioned word ‘disclosed’, the word ‘business’ will
be take place
clause (m) will be replaced by the newly clause (m) as under:

“(m) any payment by a person exceeding taka fifty thousand or more
otherwise than by a crossed cheque or bank transfer excluding -
(i) salary or remuneration made to any employee, without
prejudice to an obligation referred to in clause (i) ;
(ii) any payment for government obligation;
ix
(iii) any payment on account of purchase of raw materials;”
In clause (n) mentioned words “a crossed cheque or” have been deleted;
and Explation has been replaced by the new Explantion as under:
“Explanation - 1: For the purpose of the clause (p), ‘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.
Explanation - 2: For the purpose of this section, ‘bank transfer’

includes transfer of money by crossed cheque, mobile financial
services or any other digital means approved by the Bangladesh
Bank.”
3. SECTION 37 : (As amended in 2021)
In the section 37, the following two provisios will be added in place of the first
proviso:
“Provided that any loss in respect of any speculation business or any loss
under the head “Capital gains” shall be set off only against any income in respect
of speculation business or any income under the head “Capital gains”:
Provided further that any loss from any source, income of which is exempted
from tax or income of which is taxed at a reduced rate, shall not be set off against
any income from any source:”
4. SECTION 44: (As amended in 2021)
In sub-section (2) clause (c) sub-clause (iii) of section 44 mentioned the words
“and fifty lakh” shall be deleted.
5. SECTION 52 : (As amended in 2021)
In this section deleted proviso of sub-section (1) after the pragraph (b) newly
pragragh (bb) has been inserted as under:
“(bb) the rate of tax shall be 50% (fifty percent) higher if the payee does not
receive payment by bank transfer or by mobile financial services or any
other digital means approved by the Bangladesh Bank;”; (as inserted in
2021)
x
After the item (xiv) clause (a) of sub-section (2), newly item (xv) and (xvi) have
been inserted as under:
“(xv) any e-commerce platform, not being any other specified

persons, called by whatever name having annual turnover
exceeding Taka one crore; and
(xvi) any artificial juridical person not mentioned above;”
6. AMENDMENT OF SECTION 52AA. (As amened in 2021)

Sub-section (1) of section 52AA serional No. 12 in the has been replaced by the
fowwoing serial No. 12:
12. Stevedoring/berth operation
a. on commission or fee 10% 12%
b. on gross bill amount 1.5% 2%
7. AMENDMENTS OF SECTION 52DD : Replaced by Finance Act 2021

Instead of existing section 52DD, the following New Section 52DD shall be
substituted:-
“52DD. Deduction from payment to a beneficiary of workers
participation fund:
(1) Notwithstanding anything contained in any other provision of this
Ordinance or any other law being in force in respect of exemption from tax on
payments from workers¡¦ participation fund, any person responsible for making
any payment from such fund to a beneficiary shall, at the time of payment, deduct
tax at the rate of 5% (five percent) on whole payment.
(2) No tax under sub-section (1) shall be deducted from the payment of
worker’s participation fund where the following conditions are met -
(i) the beneficiary does not have taxable income; and

(ii) amount of fund does not exceed Taka 25,000.¨
8. AMENDMENTS OF SECTION 52N : Replaced by Finance Act 2021
Instead of existing section 52N, the following New Section 52N shall be
substituted:-
xi
“52N. Collection of tax on account of purchase of power.- (1)
Notwithstanding anything contained in this Ordinance, Bangladesh Power
Development Board or any other person engaged in power distribution, at the time
of payment to any person on account of purchase of power, shall collect, deduct or
pay tax on the said payment at the rate of six percent.
(2) Where a person is exempted from tax or is subject to a reduced tax rate in an
income year, the Board may, on an application made in this behalf, give a certificate
in writing that the payment for that income year shall be made without any deduction
or with deduction at a proportionately reduced rate, as the case may be.¨
8. SECTION 52Q: (Ammended by F. A. 2021)

Mentioned proviso of this section has been replaced by the newly inserted two
proviso as under:
Provided that the rate of deduction under this section shall be 7.5% (seven
point five percent) where the remittance has been received as consideration for
contracts on manufacturing, process or conversion, civil work, construction,
engineering or works of similar nature:
Provided further that no deduction under this section shall be made against
the remittance from abroad which is -
(i) 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, or
(ii) excluded from total income by paragraph 48 of Part A of the Sixth
Schedule.¨
9. In Section 68B, AIT for the motor vehicles has been amended as follows in
Finance Act of 2021: -
Sl. No. Type and engine capacity of motor car Amount of tax (in taka)
1. A car or a Jeep, not exceeding 1500cc or 75kw Tk. 25,000/-
2. A car or a Jeep, exceeding 1500cc or 75kw but not Tk. 50,000/
exceeding 2000cc or 100 kw
3. A car or a jeep, exceeding 2000cc or 100 kw but not Tk. 75,000/-
4. A car or a jeep, exceeding 2500cc or 125 kw but not Tk. 1,25,000/-
xii
6. A car or a jeep, exceeding 3500cc or 175 kw Tk. 2,00,000/-
7. A microbus Tk. 30,000/-
If somebody owns more than one care or jeep or microbus in ones own name
or in joint name, for the second or more vehicle the owner has to pay additional
income tax at the rate of fifty percent of normal rate. This SRO is effective from the
1st day of July, 2014.
10. Amendment of Sixth Schedule paragraph 33, after the item (xxii) full
stop (.) changed by semi colon (;) and then newly items (xxiii), (xxiv),
(xxv), (xxvi), (xxvii) & (xxviii) will be inserted as under:
(xxiii) Cloud Service
(xxiv) System Integration
(xxv) e-learing Platform
(xxvi) e-book Publications
(xxvii) Mobile aplication development service, and
(xxviii) IT Freelancing
xiii
SUMMARY OF TAX LAWS AND RULES UPTO AND INCLUDING
AMENDMENTS MADE BY THE FINANCE ACT, 2021
1. SHORT TITLE AND COMMENCEMENT OF THE INCOME TAX ORDINANCE,

1984
The Income Tax Ordinance, 1984 is the statute for levy and collection of
income tax. It came into force on the first day of July, 1984.
2. DEFINITIONS: SECTION 2
(i) Assessee: Section 2(7)
“Assessee” means a person by whom tax or any other sum of money is payable
by him under the Income Tax Ordinance, 1984 and includes:-
Assessee also includes:

(a) every person in respect of whom any proceeding has been started under
the Ordinance regarding assessment of income, payment of refund, etc.
(aa) every person by whom a minimum tax is payable under this ordinance
(b) every person who is required to file return of his income under the
Ordinance.
(c) every person who desires to be assessed and submits his return of
income under the Ordinance.
(d) every person who is deemed to be an assessee, or an assessee in default,
under any provision of the Ordinance.
(ii) Company: Section 2 (20)
“Company” means a company as defined in the Companies Act, 1913 or the

Companies Act, 1994 and includes:
(a) a body corporate established or constituted by or under any law

for the time being in force;
(b) any nationalised banking or other financial institution,

insurance body and industrial or business enterprise;
(bb) an association or combination of persons, called by whatever

name, if any of such persons is a company as defined in the
Companies Act, 1913 or the Companies Act, 1994.
1
(bbb) any association or body incorporated by or under the laws of a
country outside Bangladesh; and
(c) any foreign association or body not incorporated by or under any

law, which the Board may, by general or special order, declare to
be a company for the purpose of the income tax Ordinance.
(iii) Deputy Commissioner of Taxes (Section - 2 Sub-Section 23): "Deputy

Commissioner of Taxes "means a person appointed to be a Deputy Commissioner of
Taxes under section 3, and includes a "person appointed to be Transfer Pricing Officer,"
an Assistant Commissioner of Taxes, an extra Assistant Commissioner of Taxes and a
Tax Recovery Officer.
(iv) Director-General: Section -2 Sub-Section (25,25A, 25AA)
25 "Director-General of Inspection" means a person appointed to be a Director-

General of Inspection (Taxes) under section 3, and except for the purpose of section
117, includes a person appointed for the purpose of this Ordinance to be an
Additional Director-General of Inspection (Taxes),a Deputy Director-General of
Inspection (Taxes), or any Assistant Director-General of Inspection (Taxes);
25A. "Director General (Training)" means a person appointed to be Director

General (Training);
25AA. " Director General, Central Intelligence Cell" means a person appointed
to be Director General, Central Intelligence Cell or any Director, Central Intelligence
Cell or any Joint Director, Central Intelligence Cell or Deputy Director, Central
Intelligence Cell or Assistant Director, Central Intelligence Cell authorised by him;
“(37) ‘Inspector” means an Inspector of Taxes under section 3 and also

includes a person appointed to hold charge of an Inspector of Taxes,”
(v) Person: Section 2(46)
“Person” includes an individual, a firm, an association of persons, a Hindu

undivided family, a local authority, a company and every other artificial juridical person.
(vi) Income: Section 2(34)
The definition is not exhaustive, it is inclusive.
“(34) “Income” includes-
(a) any income, receipts, profits or gains, from whatever source derived,
chargeable to tax under any provision of this Ordinance;
2
(b) any amount which is subject to collection or deduction of tax at source
under any provision of this Ordinance;
(c) any loss of such income, profits or gains;
(d) profits and gains of any business of insurance carried on by a mutual

insurance association computed in accordance with paragraph 8 of the
Fourth Schedule;
(e) any sum deemed to be income, or any income accruing or arising or

received, or deemed to accrue or arise or be received in Bangladesh
under any provision of the Income Tax Ordinance;
(f) any amount on which a tax is imposed;
(g) any amount which is treated as income under any provision of this
Ordinance;”;
Provided that the amount representing the face value of any bonus
share or the amount of any bonus declared, issued or paid by any
company registered in Bangladesh under the companies Act, 1994 to its
shareholders with a view to increase its paid up share capital shall not
be included as income of that share holder.
(vii) Assessment year and income year:

Sections 2(9) and 2(35)
“Assessment year” means:-
The period of twelve months beginning from first day of July every year. It also
includes any such period, which is deemed under the provisions of the Ordinance
to be assessment year in respect of any period.
"income year" means financial year preceding the assessment year and
includes":-
(a) the period beginning with the date of setting up of a business and
ending with the thirtieth day of June following the date of setting up of
such business:
(b) the period beginning with the date on which a source of income newly
comes into existence and ending with the thirtieth day of June following
the date on which such new source comes into existence;
3
(c) the period beginning with the first day of July and ending with the date
of discontinuance of the business or dissolution of the unincorporated
body or liquidation of the company, as the case may be;
(d) the period beginning with the first day of July and ending with the date
of retirement or death of a participant of the unincorporated body;
(e) the period immediately following the date of retirement, or death, of a

participant of the unincorporated body and ending with the date of
retirement, or death, of another participant or the thirtieth day of June
following the date of the retirement, or death, as the case may be;
(f) in the case of bank, insurance or financial institution or any subsidiary

thereof the period of twelve months commencing from the first day of
January of the relevant year; or
(g) in any other case the period of twelve months commencing from the first
day of July of the relevant year;";
Provided that the Deputy Commissioner of Taxes may allow a different

financial year for a company which is a subsidiary, including a subsidiary
thereof, or a holding company of a parent company incorporated outside
Bangladesh or a branch or a liason office thereof if such company requires
to follow a different financial year for the purpose of consolidation of its
accounts with the parent company.
(viii) Annual value: Section 2(3)
Annual value for a let out property means;
(i) The sum for which the property might reasonably be expected to
let from year to year; or
(ii) Any amount received by letting out furniture, fixture, fittings or;
(iii) Where the annual rent in respect of the property is in excess of

the expected rent as referred to in paragraph (i) above, the annual
rent is the annual value.
(ix) Charitable purpose: Section 2(16)
Charitable purpose: Section 2(16) [Definition changed in 2018]
4
"(16) "charitable purpose" includes-
(a) relief of the poor, education and medical relief ;
and
(b) the advancement of any other object of general public
utility, subject to the following conditions-
(i) it does not involve carrying out any activities in the
nature of trade, commerce or business; or
(ii) where it involves any service rendered for a
consideration, the aggregate value of such consideration
in the income year does not exceed twenty lakh taka;" ;
(x) Dividend: Section 2(26)
The definition given for “dividend” is inclusive and not exhaustive.
It includes among others as enumerated in different clauses of sub-

section (26);
any payment by a private company of any sum by way of advance or

loan to a share-holder or any payment by any such company on behalf, or for
the individual benefit of any such share-holder, to the extent to which the
company in either case possesses accumulated profit.
any profit remitted outside Bangladesh by a company not incorporated

in Bangladesh under company Act, 1994.
any distribution of profit of a mutual fund or an alternative investment

fund;
the dividend however does not include amongst others as enumerated

in different sub-clauses;
any advance or loan made to a shareholder in the ordinary course of the

business of the company, where the lending of money is a substantial part of
the business of the company.
any divident paid by a company which is set off by the company against
the whole or any part of any sum previously paid by it and treated as dividend
within the meaning of sub-clause(e) to the extent to which it is so set off.
or
any bonus share issued by a company.
5
(xi) Fees for technical services: Section 2(31) [Definition changed in 2018]
"(31) "fees for technical services" means any consideration (including any
lump sum consideration) for the rendering of managerial, technical
or consultancy services(including the provision of services of
technical or other personnel) but does not include consideration for
any construction, assembly, mining or like project undertaken by
the receipient, or consideration which would be income of the
recepient classifiable under the head "Salaries"
Explanation. For removal of doubts, it is hereby declared that in this

clause, "fees for technical services" shall include technical services fee,
technical assistance fee or any fee of similar nature. [explanation added 2018]
(xii) Permanent establishment: Section 2(44A)
"44A.- "permanent establishment", in relation to income from business

or profession, means a place or activity through which the
business or profession of a person is wholly or partly carried on,
and includes-
(i) a place of management;
(ii) a branch;
(iii) an agency;
(iv) an office;
(v) a warehouse;
(vi) a factory;
(vii) a workshop;
(viii) a mine, oil or gas well, quarry or any other place of
exploration, exploitation or extraction of natural resources;
(ix) a farm or plantation;
(x) a building site, a construction, assembly or installation
project or supervisory activities in connection therewith;
(xi) the furnishing of services, including consultancy services, by
a person through employees or other personnel engaged by
the person for such purpose, if activities of that nature
continue (for the same or a connected project)in Bangladesh;
and
6
(xii) any associated entity or person ( hereinafter referred to as
"Person A") that is commercially dependent on a non-
resident person where the associated entity or Person A
carries out any activity in Bangladesh in connection with
any sale made in Bangladesh by the non-resident person;";
(xiii) Perquisite: Section 2 (45)
“(45) “perquisite” means -

(i) any payment made to an employee by an employer in the form of
cash or in any other form excluding basic salary, festival bonus,
incentive bonus, arrear salary, advance salary, leave encashment
and over time and
(ii) any benefit, whether convertible into money or not provided to an
employee by an employer called by whatever name other than
contribution to a recognised provident fund, approved pension
fund and approved superannuation fund.
(xiv) Person : Section 2(46), 46A, 48
“(46) “Person” includes and individual, al firm, an association of
persons, a Hindu undivided family, a trust, a fund, a local authority, a
company, an entity and every other atrificial juridical person;
(46A) “person with disability” means an individual registered as

person with disability under section 31 of disable person rights and protection
act, 2013.”
48. ‘chief executive officer” shall be added after the words and
comma “mamaging director” of sub clause 9a) of clause 48 of section 2.
(xv) Resident: Section 2(55)
(a) (i) an individual is resident in Bangladesh if he remains in the

income year in Bangladesh for a period of or for periods
amounting in all to 182 days or more, or
(ii) if he remains in Bangladesh in the income year for a period of or

for periods amounting in all to 90 days or more and he remained
for a period or periods amounting in all to 365 days or more
during the immediate four preceding years i.e., total stay in the
immediate preceding four years was for a period of 365 days.
7
(b) a Hindu Undivided Family, firm or other association of persons is
resident in the income year if its control and management of affairs
is situated wholly in Bangladesh in the income year.
(c) a Bangladeshi company or any other company is resident in

Bangladesh if the management of its affairs is situated wholly in
Bangladesh in the income year.
"(d) a trust, a fund or an equity, the control and management of
whose affairs is situated wholly in Bangladesh in that year, and
(e) a local authority and every other artificial juridical person;"
(Added 2019)
(xvi) Salary: Section 2(58)
In this case also, there is no exhaustive definition. The definition given in the
sub-section is inclusive.
It includes:
(a) any pay or wages;
(b) any annuity, pension or gratuity;
(c) any fees, commissions, allowances, perquisites or profits in lieu
of, or in addition to, salary or wages,
(d) any advance of salary.
(e) any leave encashment.
(xvii) Definition of Tax Day: Section 2(62) as below:
“(62) tax means the income tax payable under this Ordinance and includes
any additional tax, excess profit tax, penalty, interest, fee or other charges leviable
or payable under this Ordinance”.
“(62A). After clause 62 of section 2, a new clause 62A shave been inserted -
“62A “Tax Day” means -
(a) in case of an assessee other than a company, the thirtieth day of

November following the end of the income year;
(b) in the case of a company, the fifteenth day of the seventh month
following the end of the income year; or the fifteenth day of
8
September following the end of the income year where the s aid
fifteenth day falls before the fifteenth day of September;
(c) the next working day following the Tax Day if the day mentioned
in sub-clause (i) and (ii) is a public holiday;”
(xviii) Taxed Dividend: Section 2(62B)

"(62B) "taxed dividend" means the dividend income on which tax has
been paid by the recipient under this Ordinance,";
(xix) Section 2(65A)

"(65A) "trading account" or "profit or loss account" includes income
statement and other similar statements of accounts prepared
under International Financial Reporting Standards;"
3. INCOME TAX AUTHORITIES : SECTION 3 CREATION OF POST OF CHIEF

COMMISSIONER OF TAXES
The post of Chief Commissioner of Taxes has been created vide subsection
(IB) of section 3. (Finance Act, 2011)
Substitution of the word “Director General” by “ Chief Commissioner of

Taxes, Director General - Section 4(2)
In place of Director General, the word “ Chief Commissioner of Taxes,

Director General be incorporated.
Section 6 (aa) the Director-General of Inspection shall perform the following

functions, namely:-
(i) carry out inspection of income tax cases;

(ii) investigate or cause investigation to be carried out in respect of
cases involving leakage of revenue or evasion of taxes;
(iii) carry out audit of cases of offices involving income tax cases only;
(iv) furnish annual report about the working of income tax offices
dealing with revenue matters to the Board by the thirty first day
of December following the end of the financial year to which it
relates; and
(v) such other functions as may be assigned to them by the Board.
9
Section 6 “(aaa) the Director General of Central Intelligence Cell shall perform
the following functions, namely:-
(i) carry out intelligence works to gather information about taxpayers;
(ii) analyse information gathered through intelligence work vis-a-vis

concerned income tax records;
(iii) detect tax evasions, concealments of income and offences as

described in chapter XX! of Income Tax Ordinance, 1984;
(iv) carry out investigations to prove tax evasion or concealment or

any other irregularities relating to taxes and to collect evidences
in support of tax offences or tax frauds for recovery of tax with
penalty and to suggest prosecutions in fit cases;
(v) to carry out functions as authorised by any other law.
(vi) As per section 4A(c), any Additional Director-General or Joint

Director-General of central intelligence shall cxercise the power
of Director-General central Intelligence cell.
4. INCLUSION OF FORMER DISCRICT JUDGES AS MEMBER OF TRIBUNAL -

SECTION 11 (3) (ix) (Finance Act, 2011) and eligibility of Commissioner
Finance Act, 2016
- By amending the above caluse, a district judge or a former district judge is

also eligible for appointment as member of the Tribunal.
Replacement of the word “Director General” by “Chief Commissioner of
Taxes, Director General” - Section 5(1) and 4(2)
(iii) a Commissioner of Taxes having at least one year experience as a

Commissioner
5. CHARGE OF ADDITIONAL TAX: SECTION 16B, 16BB AND 16BBB
Old Section 16B, 16BB and 16BBB are replaced by new section 16B, 16BB
and 16BBB as under: -
"16B. Charge of additional tax.- Notwithstanding any thing contained in any

other proivision of this Ordinance, where any person employs or allows, without
prior approval of the appropriate authority of the Government, any individual, not
being a Bangladeshi citizen to work at his business or profession at any time during
the income year, such person shall be charged additional tax at the rate of fifty per
10
cent (50%) of the tax payable on his income or taka five lakh, whichever is higher
in addition to the tax payable under this Ordinance.
16BB. Charge of additional amount, etc. - Where under the provisions of

this Ordinance any interest, amount or any other sum, by whatever name called, is
to be charged in addition to tax, it shall be changed, levied, paid and collected
accordingly.
16BBB. Charge of minimum tax.- Where under the provisions of this

Ordinance any minimum tax is to be charged, it shall be charged, levied, paid and
collected accordingly."
"16F. Charge of tax on stock dividend.- Notwithstanding anything contained

in this Ordinance or any other law for the time being in force, if in an income year,
the amount of stock dividend declared or distributed exceeds the amount of
cash dividend declared or distributed or without declaration or distribution of any
cash dividend by a company registered under Ò†Kv¤úvbx AvBb, 1994 (1994 m‡bi 18 bs
AvBb)Ó and listed with any stock exchange in Bangladesh, tax shall be payable at the
rate of ten per cent on the whole amount of stock dividend declared or distributed
in that income year .
16G. Charge of tax on retained earnings, reserves, surplus etc. -

Notwithstanding anything contained in this Ordinance or any other law for the time
being in force, if in an income year the total amount transferred to retained earnings
or any fund, reserve or surplus, called by whatever name, by a company registered
under Ò†Kv¤úvbx AvBb, 1994 (1994 m‡bi 18 bs AvBb)Ó and listed with any stock exchange
exceeds seventy per cent of the net income after tax, tax shall be payable at the rate
of ten per cent on the amount of total amount so transferred in that income year."
(Added 2019)
"16H. Charge of tax on the difference of investment, import and export

made.- Notwithstanding anything contained in this Ordinance or any other law for
the time being in force, if in any income year, the assessee has, in the statements
submitted, claimed to make investment, export or import and the Deputy
Commissioner of Taxes finds that the amount of investment made or the amount
paid or received for import or export respectively is different from the actual amount
or transaction value, tax, without prejudice to any other provisions of this
Ordinance, shall be payable at the rate fifty percent (50%) on the amount of the
difference in that year." (Added 2020)
11
Sub-section (2) of Section 18 replaced in 2018:
"(2) any income accruing or arising, whether directly or indirectly, through
or from-
(a) any permanent establishment in Bangladesh, or
(b) any property, asset, right or other source of income, including
intangible property, in Bangladesh; or
(c) the transfer of any assets situated in Bangladesh; or
(d) the sale of any goods or services by any electronic means to
purchasers in Bangladesh; or
(e) any intangible property used in Bangladesh.
Explanation.- For the purposes of sub-section 2 -

(a) the shares of any company which is a resident in Bangladesh
shall be deemed to be a property in Bangladesh;
(b) intangible property shall be deemed to be property in Bangladesh
if it is-
(i) registered in Bangladesh; or
(ii) owned by a person that is not a resident of Bangladesh but
has a permanent establishment in Bangladesh to which the
intangible property is attributed;
(c) the transfer of any share in a company that is not a resident of
Bangladesh shall be deemed to be the transfer of an asset
situated in Bangladesh to the extent that the value of the share
transferred is directly or indirectly attributable to the value of
any assets in Bangladesh;"
6. HEADS OF INCOME: SECTION 20

All income for the purpose of charge of income tax and computation of total
income is classified and computed under the following heads of income namely:
(a) Salaries.
(b) Interest on securities.
(c) Income from house property
(d) Agricultural income.
(e) Income from business or profession.
(f) Capital gains.
(g) Income from other sources.
12
7. DEEMED INCOME: SECTION 19 AND INCOME DEEMED TO ACCRUE OR
ARISE WITHIN BANGLADESH: SECTION 18
The law provides for deeming unexplained cash credits, investments,
possession of bullion, etc. unpaid trading liabilities, excess proceeds of depreciated
assets used in business and agriculture, unpaid loan, unadjustable security money
received from tenant, transfer of garment quota etc., as income. Provisions are
contained in different sub-sections of Section 19 for different types of deemed
income. These are mentioned below in brief indicating to the head of income.
Thorough study of the provisions is however advised for full understanding and
proper appreciation of law.
(i) Unexplained cash credit: Section 19(1)
Any sum credited in the books of accounts for any year, source of which cannot
be explained, is income for that year under the head “Income from other sources”.
(ii) Unexplained investments or possession of bullion, jewellery, etc.:

Section 19(2).
Unexplained investments made in any year or possession of bullion, jewellery
or other valuable articles in any year, in excess of what has been recorded in the
books of accounts, is income for the year under the head “Income from other
sources”.
(iii) Unexplained expenditure: Section 19(3).

Where nature and source of any expenditure incurred during any year
cannot be explained, such unexplained expenditure is income for that year under
the head “Income from other sources”.
(iv) Unrecorded investments: Section 19(4).
Amount of investments made in any financial year preceding the assessment
year which are not recorded in the books of account and nature and source of which
can not be explained, is “income from other sources”.
(v) Ownership of any money, bullion, etc.: Section 19(5).
Where the assessee is found to be the owner of money, bullion, jewellery or

other valuable articles in any financial year which are not recorded in the books of
accounts and nature and source of which can not be explained, the money or the
value of such bullion, etc., is income of the financial year under the head “Income
from other sources”.
13
(vi) Income received from discontinued business: Section 19(6).
Income received during any income year from discontinued business is
income of the said income year as income from business or profession.
(vii) Receipt of dividend: Section 19(7).

Any dividend received or distributed by a company is income of the income
year in which it is received and is includible in the total income of the assessee of
that year.
(viii) Difference between the purchase price and the fair market value:
Section 19(8)
Where price paid by an assessee for purchase from any company of any asset
other than stock-in-trade and the price paid is less than the fair market value, the
difference between the price paid and the fair market value is income of the
assessee under the head “Income from other sources”.
(ix) Salami or Premium: Section 19(9).
Lump sum amount received or receivable by an assessee during any income

year on account of salami or premium receipts by virtue of any lease is income of
the assessee of that income year under the head “Income from other sources”.
The receipts may be allocated for the purpose of assessment at the option of
the assessee proportionately to the years covered by the entire lease period but not
exceeding five years.
(x) Goodwill, Compensation or damages, etc.: Section 19(10).
Receipts of any amount by an assessee by way of goodwill money or

compensation or damages for cancellation or termination of contracts and licences
by the Government or any person during any income year is income of such
assessee for that year under the head “Income from other sources”.
(xi) Cancellation of indebtedness: Section 19(11).
Benefit or advantage, whether convertible into money or not derived by an

assessee on account of cancellation of indebtedness during any income year is
income of that year of such assessee under the head “Income from other sources”.
Provided that this provision does not apply to loan or interest waived by a
Commercial Bank, Bangladesh Krishi Bank, Rajshahi Krishi Unnayan Bank,
14
Bangladesh Development Bank Limited or a leasing company or a financial
institution registered under the Financial Institution Act, 1993.
"Provided further that the provisions of this sub-section shall not apply in case
of benefit or advantage, of an assessee being an individual, not exceeding taka then
lakh resulting from the waiver of margin loan or interest thereof by a holder of Trading
Right Entitlement Certificate (TREC) as defined under exchanges demutualization law,
2013 (Law No. 13 of 2013) in respect of the assesses investment in shares debentures,
mutual funds or securities transacted in the stockexchange;"
(xii) Managing Agency Commission: Section 19(12)

Managing agency commission including compensation for termination of
agencies or any modification of the terms and conditions relating thereto, received
by an assessee during any income year is his income for that year under the head
“Income from other sources”
(xiii) Lotteries, crossword puzzles, etc.: Section 19(13)

Winnings from lotteries, crossword puzzles, card games and other games of
any sort or from gambling or betting received by an assessee in any income year is
his income of that year under the head “Income from other sources”.
(xiv) Income from Insurance business: Section 19(14)

Profits and gains derived in any income year from business of insurance carried
on by a mutual insurance association computed in accordance with provisions of
Paragraph 8 of the Fourth Schedule is income of such association for that income year.
(xv) Receipt back of loss, bad debt or expenditure and unpaid trading
liability, etc.: Section 19(15).
When any amount of deduction which was allowed in the past for any loss,
bad debt, expenditure, is subsequently received back, whether in cash or in any
other manner in any income year, that will be deemed as income from business or
profession for that income year.
Benefit received on account of unpaid trading liability in any income year is

deemed as income for that year from business or profession unless the same is
considered as income under the provision of the next paragraph.
Trading liability or any portion thereof remaining unpaid for three years after
the expiration of the income year in which the deduction for such liability was
15
allowed is deemed as income from business or, profession for the income year
immediately following the expiry of the said three years.
Interest payable to any commercial bank, or the Bangladesh Development

Bank Limited or on account of share of profit payable to any bank run on Islamic
principles, though was not actually paid but was allowed deductions because of
mercantile system of accounts, is not paid within three years after the expiry of the
concerned year of deduction, shall, to the extent the same remains unpaid, be
deemed to be business income for the year next following the said three years.
Provided that where the liability for bank interest or share of profit or the
trading liability is paid in a subsequent year the amount so paid shall be deducted
in computing the income of that year.
(xvi) Income from sale of depreciated assets having been used for the
purpose of any business or profession: Section 19(16)
Excess of the sale proceeds over the written down value of building,
machinery or plant having been used for the purpose of business or profession
limited to the difference between the original cost and written down value is deemed
as “income from business or profession” for the income year in which the sale takes
place.
(xvii) Income from sale of depreciated assets having been used for
agricultural purpose: Section 19(17)
Excess of the sale proceeds over the written down value of machinery or plant
exclusively used for agricultural purpose limited to the difference between the
original cost and written down value is deemed as income from “agriculture” for the
income year in which the sale takes place.
(xviii) Income from receipt of insurance, salvage or compensation

moneys in respect of assets having been used for the purpose of
any business or profession: Section 19(18)
Where any insurance, salvage or compensation money is received in any

income year in respect of building, machinery or plant which having been used for
the purpose of business or profession is discarded, demolished or destroyed, and
the amount of such moneys exceeds the written down value of such building,
machinery or plant, so much of the excess as does not exceed the difference
between the original cost and the written down value less the scrap value is deemed
as income for the year from “business or profession.”
16
(xix) Income from receipt of insurance, salvage or compensation
moneys in respect of assets used in agriculture: Section 19(19).
Where any insurance, salvage or compensation money is received in any
income year in respect of any machinery or plant which having been used
exclusively for agriculture is discarded, demolished or destroyed and the amount of
such moneys exceeds the written down value of such machinery or plant, so much
of the excess as does not exceed the difference between the original cost and the
written down value less the scrap value is deemed as income for that year from
“agriculture”.
(xx) Income from sale of asset of capital nature: Section 19(20)
When an asset representing expenditure of a capital nature on Scientific

research within the meaning of Section 29(1)(xx) is sold during any income year,
sale proceeds limited to the amount allowed as expenditure is deemed as income of
that year from “business or profession”.
(xxi) Unpaid loan: Section 19(21) [Replaced by F.A. 2018]
“(21) Where any sum is claimed or shown to have been received as loan
"advance or deposit called by whatever name" or gift by an assessee otherwise than
by a bank transfer, the amount so received shall be deemed to be the income of
such assessee for the income year in which such loan "advance or deposit called by
whatever name" or gift was received, and shall be classifiable under the head
"Income from other sources":
Provided that-
(a) where a loan or a part thereof, which was deemed as the income under
this sub-section and included in the total income of the assessee, is
repaid "or converted into consideration for any goods or services" in a
subsequent income year, the amount so repaid "or converted into
consideration for any goods or services" shall be deducted in computing
the income of the assessee for that income year;
(b) a loan shall not be deemed to be an income under this sub-section if the
loan is taken from a banking company or a financial institution;
(c) a loan or a gift received by an assessee, being an individual, shall not

be deemed to the income under this sub-section, if -
(i) the aggregate amount of such loan or gift received in an income
year does not exceed five lakh taka; or
17
(ii) the loan or the gift is received from spouse or parents of the
assessee, and a banking channel or a formal channel is involved
in the process of such loan or gift.
Explanation.-In this sub-section, "bank transfer", in relation to a loan or gift,

means transfer from the account of the giver to the account of the receiver , and
such accounts are maintained in a bank or a financial institution legally authorized
to operate accounts ";
(xxii) Company purchasing directly or on hire motor car or jeep value of

which exceeds 10% of its paid up capital including reserve, 50% of
the amount exceeding such 10% shall be treated as deemed
income sub-section 27 of section 19(i) vide F.A. 2011
(27) Where an assessee, being a company, purchase directly or on hire one

or more motor car or jeep and value of any motor car or jeep exceeds ten percent of
its paid up capital together with reserved & accumulated profit, then fifty percent
of the amount that exceeds such ten percent of the paid up capital together with
reserve and accumulated profit shall be deemed to be the income of such assessee
for that income year classifiable under the head “Income from other sources”.”
“(28) deleted by F.A. 2018
"(29) Where an assessee, during any income year, purchases on credit any
material for the purpose of construction building or house property or its unit and fails
to pay the sum or any part thereof representing the liability in respect of such
purchase, the sum or any part thereon, which has not been paid in the following year
in which such purchase was made, shall be deemed to be the income of the assessee
for the income year classifiable under the head "Income from other sources".
(30) Where an assessee, in the course of any proceedings under this Ordinance, is
found to have any sum or part thereof allowed or deducted but not spent in accordance
with the provision of clause (h) of sub-section (1) of section 25 of this Ordinance, such
unspent sum or part htereof shall deemed to be the income of such assessee for that
income year classifiable under the head "Income from house property".
Where an assessee files a revised return or an amended return under section
78, 82BB or 93 and shows in such revised return or amended return any income
that is subject to tax exemption or a reduced tax rate, so much of such income as
exceeds the amount shown in the original return shall be deemed to be income of
the assessee for that income year classifiable under the head "Income from Other
Sources".
"(32) Where any payment made for acquiring any asset or constitutes any
asset and tax has not been deducted therefrom in accordance with Chapter VII,
18
such payment shall be deemed to be the income of the person responsible for
making the payment under this Ordinance and classifiable under the head "Income
from other sources" in the income year in which the payment was made." (Added
2019)
(xxiii) Unadjustable security money taken from tenant: Section 19(22)
When an owner of a house receives any amount from tenant, which is not
adjustable against rent, such amount shall be deemed as income for the income
year in which it is received and be classified as income from house property.
The amount may however be allocated for assessment for five income years at
the option of the assessee.
Further, when the sum or any part thereof is refunded in subsequent year, the
sum or part thereof so refunded shall be deducted in computing the income of the
assessee in respect of that income year.
"(22A) Where any assessee, being the owner of a house property, received, from any
person to whom such house property or any part thereof is let out, any amount
exceeding Taka 2 lakh through any means other than bank transfer which is adjustable
against the rent receivable, the amount shall be deemed to be the "Income from house
property" of the assessee for the income year in which it is received:
Provided that where such amount is received through bank transfer, the
amount shall be adjusted within five years after the year of receipt or the period of
agreement whichever is lower, if after the expiry of the aforesaid period such
amount or any part thereof remains unadjusted, the amount remaining so
unadjusted shall be deemed to be the " income from house property" of the assessee
in the income year in which such amount remains unadjusted.
Explanation. For the purpose of this sub-section, "bank transfer" means transfer
from the account of the giver to the account of the receiver, and such accounts are
maintained in a bank or financial institution legally authorized to operate accounts. "
(Added 2019)
(xxiv) Income from transfer of export quota by Garment Industry: Section
19(23)
When an exporter of garments transfers in any income year to any person export
quota allotted to him by the Government, the export value of garments relatable to the
export quota so transferred shall be deemed to be income of the assessee for that income
year and be classified under the head “Income from business or profession”.
Export value of garments relatable to the export quota will be determined in
the manner as prescribed for the purpose.
19
(xxv) Investment by a private limited company or a public limited
company in its equity received from share holder or director not
being received by cross cheque: Section 19(24) - vide F.A. 2012
“(24). Where a company, not listed with any stock exchange, receives paid up
capital from any shareholder during any income year in any other mode excepting by
crossed cheque or bank transfer, the amount so received as paid up capital shall be
deemed to be the income of such company for that income year and be classifiable
under the head “Income from other sources”.”
Section 19(26), 19(27), 19(28), Add Finance Act, 2015 - 19(29), (30), (31) Finance
Act 2016 change 19(29) instead of the words "which has not been paid in the following
year in which such purchase was made shall be deemed to be the income of the
assessee for that income year classified under the head income from other sources
and comma and sign; the following words, comma and signs shall be inserted:-
"which has not be paid within two years from the end of the following years in
which the assessee was made, shall be deemed to be the income of the assessee for
the income year. Immediately following the expiry of the said two years and be
classifiable under the head of income from other sources.
The following two sections 19AAAA and 19AAAAA: (Replaced by F.A. 2021)
(xxvi) Section 19AAAA Special Tax Treatment in respect of investment in
Securities
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,
2021 and the thirtieth day of June, 2022 (both days inclusive) shall be raised by
any authority if the assessee pays tax at the rate of twenty five persent (25%) on
such investment within thirty days from the date of such investment.
percent (5%) shall be payable on the computed tax under subsection (1).
(3) In respect of such investment, tax shall only be payable by pay order or
automated challan, as the case may be, and a declaration in the prescribed form
shall be made and submitted to the respective Deputy Commissioner of Taxes.
(4) Where any such sum invested is withdrawn from the capital market within
one year from the day of such investment, an additional amount of penalty at the
rate of ten percent (10%) on such withdrawn amount shall be payable by him at the
time of assessment.
20
(5) The Provisions of this section shall not apply to cases where any proceeding
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.
(xxvii) 19AAAAA. Special Tax Treatment in respect of undisclosed
property, cash, etc.-
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, 2021 and the thirtieth day of June, 2022
(both days inclusive), tax at the rate specified in the following tables :
Table 1

(1) (2) (3)
1. Land situated in the area of Gulshan Model Town, Banani, Taka twenty
Baridhara, Motijheel Commercial Area and Dhlkusha Commercial thousand per
Area of Dahka square meter
2. Land situated in the area of Dhanmandi Residential Area, Defence taka fifteen
Officers Housing Society (DOHS), Mohakhali, Lalmatia Housing thousand and five
Society, Uttara Model Town, Purbachal, Bashundhara Residential hundred per
Area, Dhaka Cantonment, Sidheshwary, Kawran Bazar, Wari, square meter
Segunbagicha, Nikunja of Dhaka, and Panchlaish, Khulshi, Agrabad
and Nasirabad Area of Chittagong
3. Land situated in the area of any City Corporation other than areas Taka five
mentioned in serial nos. 1 and 2 thousand per
square meter
4. Land situated in the area of a Paurasabha or any district taka one
headquarters thousand
and five hundred
per square meter
5. Land situated in the area other than the areas mentioned in serial taka five hundred
nos. 1, 2, 3 and 4 per square meter
21
Table 2

(1) (2) (3)
1. Building or apartment, the plinth area of which does not Taka four thousand
exceed two hundred square meters, situated in the area of per square meter
Gulshan Model Town, Banani, Baridhara, Motijheel
Commercial Area and Dilkusha Commercial Area of Dhaka
2. Building or apartment, the plinth area of which exceeds two Taka six thousand
hundred square meters, situated in the area of Gulshan Model per square meter
Town, Banani, Baridhara, Motijheel Commercial Area and
Dilkusha Commercial Area of Dhaka
3. Building or apartment, the plinth area of which does not exceed Taka three
two hundred square meters, situated in the area of Dhanmondi thousand per
Residential Area, Defense Officers' Housing Society (DOHS), square meter
Mohakhali, Lalmatia Housing Society, Uttara Model Town,
Siddhesshary, Karwan Bazar, Banasree, Bijoynagar, Wari,
Segunbagicha, Nikunja of Dhaka and Panchlaish, Khulshi,
4. Building or apartment, the plinth area of which exceeds two Taka three
hundred square meter, situated in the area of Dhanmandi thousand five
Residential Area, Defence Officers Housing Society (DOHS), hundred per square
Mohakhali, Lalmatia Housing Society, Uttara Model Town, meter
Sidheshwary, Kawran Bazar, Banasree,Bijoynagar, Wari,
Segunbagicha, Nikunja of Dhaka, and Panchlaish, Khulshi,
5. Building or apartment, the plinth area of which does not exceed taka seven hundred
one hundred and twenty square meter, situated in the area of any per square meter
City Corporation other than areas mentioned in serial nos. 1, 2, 3
and 4
6. Building or apartment, the plinth area of which exceeds one taka eight hundred
hundred and twenty square meter, but does not exceed two and fifty per square
hundred square meter, situated in the area of any City meter
Corporation other than areas mentioned in serial nos. 1, 2, 3
and 4
7. Building or apartment, the plinth area of which exceeds two taka one thousand
hundred square meter, situated in the area of any City and three hundred
Corporation other than per square meter
areas mentioned in serial nos. 1, 2, 3 and 4
22
(1) (2) (3)

8. Building or apartment, the plinth area of which does not exceed one taka three
hundred and twenty square meter, situated in the area of a hundred
Paurasabha of any district headquarters per square meter
9. Building or apartment, the plinth area of which exceeds one hundred taka four hundred
and twenty square meter but does not exceed two hundred square and fifty per
meter, situated in the area of a Paurasabha of any district square meter
headquarters
10. Building or apartment, the plinth area of which exceeds two hundred taka six hundred
square meter, situated in the area of a Paurasabha of any district per square meter
headquarters
11. Building or apartment, the plinth area of which does not exceed taka two hundred
one hundred and twenty square meter, situated in the area other per square meter
than the areas mentioned in serial nos. 1, 2, 3,4, 5, 6, 7, 8, 9 and
10
12. Building or apartment, the plinth area of which exceeds one hundred taka three
and twenty square meter but does not exceed two hundred square hundred
meter, situated in the area other than the areas mentioned in serial per square meter
nos. 1, 2, 3,4, 5, 6, 7, 8, 9 and 10
13. Building or apartment, the plinth area of which exceeds two hundred taka five hundred
square meter, situated in the area other than the areas mentioned in per square meter
serial nos. 1, 2, 3,4, 5, 6, 7, 8, 9 and 10
Table- 3

(1) (2) (3)
1. Cash, bank deposits, financial schemes and instruments, all kinds twenty five percent
of deposits or saving deposits, saving instruments or certificates of the total amount
percent (5%) shall be payable on the computed tax under subsection (1). (Added 2021)
(3) The provisions of this section shall not apply to cases where any proceeding
the day of submission of retrun or revised return.
(4) Tax under this section shall only be payable by pay order or by automated
challan, as the case may be.
23
(xxviii) Special Tax Treatment in respect of investment in new industrial
undertaking: Section 19AAAAAA (Newly inserted by F. A. 2021)
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, if invested in
between first day of July, 2021 and thirtieth day of June, 2022 (both days
inclusive), in new industrial undertaking shall be raised by any authority if an
individual pays on or before the thirtieth day of June, 2022, tax at the rate of ten
percent (10%) on the sum so invested.
2. Tax under this section shall only be payable by pay order or by
automated challan, as the case may be.”
(xxix) Special Tax Treatment in respect of investment in building and
apartment: Section 19BBBBB (Ammened by F.A. 2020)
(1) Notwithstanding anything contained in this Ordinance, source of any
sum invested by any person, in the construction or purchase of any building or
apartment shall be deemed to have been explained if the assessee pays, before the
assessment for the relevant assessment year in which the investment is completed,
tax at the following rate -
(a) for building or apartment situated in the area of Gulshan Model Town,
Banani, Baridhara, Motijheel Commercial Area and Dilkhusha
Commercial Area of Dhaka-
(i) taka four thousand per square meter in the case of a building or
an apartment the plinth area of which does not exceed two
hundred square meter;
(ii) taka five thousand per square meter in the case of a building or
an apartment the plinth area of which exceeds two hundred
square meter;
(b) for building or apartment situated in the area of Dhanmondi Residential
Area, Defense Officers' Housing Society (DOHS), Mahakhali, Lalmatia
Housing Society, Uttara Model Town, Basundhara Residential Area, Dhaka
Cantonment, Kawran Bazar, Bijoynagar, Segunbagicha, Nikunja of Dhaka,
and Panchlaish, Khulshi, Agrabad and Nasirabad area of Chattogram -
(i) taka three thousand per square meter in the case of a building
or apartment the plinth area of which does not exceed two
(ii) taka three thousand and five hundred per square meter in the
case of a building or apartment the plinth area of which exceeds
two hundred square meter;
24
(c) for building or apartment situated in the area of any City Corpjoration
other than the areas mentioned in clauses (a) or (b)-
(i) taka eight hundred per square meter in the case of a building or
apartment the plinth area of which does not exceed one hundred
twenty square meter;
(ii) taka one thousand per square meter in the case of a building or
apartment the plinth area of which exceeds one hundred and
twenty square meter but does not exceed two hundred square
meter;
(iii) taka one thousand five hundred per square meter in the case of
a building or apartment the plinth area of which exceed two
(d) for building or apartment situated in the area of a Paurashava of any
district headquarters-
(i) taka three hundred per square meter in the case of a building or
and twenty square meter;
(ii) taka five hundred per square meter in the case of a building or
apartment the plinth area of which exceeds one hundred and
twenty square meter but does not exceed two hundred square
meter;
(iii) taka seven hundred per square meter in the case of a building or
apartment the plinth area of which exceeds two hundred square
meter;
(e) for building or apartment situated in the areas other than the areas
mentioned in clauses (a) to (d)-
(i) taka two hundred per square meter in the case of a building or
and twenty square meter;
(ii) taka three hundred per square meter in the case of a building or
apartment the plinth area of which exceeds one hundred and twenty
square meter but does not exceed two hundred square meter;
(iii) taka five hundred per square meter in the case of a building or
apartment the plinth area of which exceeds two hundred square
meter;
25
(2) The rate of tax mentioned in sub-section (1) shall be twenty per cent higher
in case where the assessee already owns a building or apartment in any
City Corporation before such investment is completed; or the assessee
makes such investment in two or more buildings or apartments.
(3) The rate of tax mentioned in sub-section (1) shall be one hundred per
cent higher in case, where-
(a) a notice under section 93 has been issued before submission of
such return of income for the reason that any income, asset or
expenditure has been concealed or any income or a part thereof
has escaped assessment;
(b) a notice under clause (f) of section 113 has been issued before
submission of such return of income;
(c) any proceeding under sections 164, 165 or 166 has been initiated
before submission of such return of income.
(4) The provision of this section shall not apply where the source of such
investment, made by the assessee for the purchase or construction of
such building or apartment, is-
(a) “derived from any criminal activities under any other law for the
time being in force; or
(b) not derived from any legitimate source.” (Added 2019)
(xxx) Special Tax Treatment in respect of investment in the purchase

of Bond under Bangladesh Infrastructure Finance Fund - Section
19C
Notwithstanding anything contained in any other provision of this Ordinance.

no question as to the source of any sum invested by any person in the purchase of
bond issued or caused to be issued under Bangladesh Infrastructure Finance Fund
during the period between the first day of July, 2010 and thirtieth day of June 2012
(both days inclusive), shall be raised if the assessee pays, before the filing of return
of income for the relevant income year, tax at the rate of ten per cent on such sum
invested.
(xxxi) Special tax treatment in respect of investment in Economic

Zones or Hi-Tech Parks - Section 19DD (Newly added by F.A. 2019)
Notwithstanding anything contained in this Ordinance or any other law for the
time being in force, no question shall be raised as to the source of any sum invested
26
in any economic zone declared under section 5 of evsjv‡`k A_©‰bwZK AÂj AvBb, 2010
(2010 mv‡ji 42 bs AvBb) or in any hi-tech park declared under section 22 of evsjv‡`k
nvB-†UK cvK© KZ…©cÿ AvBb, 2010 (2010 m‡bi 8 bs AvBb) for setting up industrial
undertaking engaged in producing goods or services therein within the period from
the first day of July, 2019 and the thirtieth day of June, 2024 (both days inclusive)
by a company, if tax at the rate of ten per cent is paid on the sum so invested before
filing of the return for the concerned income year."
“19E. Voluntary disclosure of income (Finance Act, 2012) -
(1) Notwithsanding anything contained in this Ordinance, any person -
(a) who has not been assessed to tax for previous assessment yar or years
and he has not submitted return of income for those year or years may
disclose such income in the respective heads of income in the return of
income along with the income for the assessment year 2012-2013; or
(b) who has been assessed to tax for previous assessment year or years and
any income has escaped assessment in those assessments or the
amount of income assessed is less than the acutal income, may disclose
that income for respective heads of income in the return of income along
with the income for the assessment year 2012-2013.
(2) Return of income mentioned in sub-section (1) shall be treated as valid, if -
(a) the assessee pays before the submission of return -
(i) tax payable at applicable rate on total income including such

income under respective heads of income; and
(ii) penalty at the rate of ten percent of tax proportionate to such

income under respective heads of income;
(b) the return of income is submitted within the time specified in sub-
section (5) of section 75; and
(c) a declaration is enclosed with the return of income in respect of the

following:
(i) name of the person declaring;
(ii) head of the declared income and amount thereof; and
(iii) amount of tax and penalty paid thereof.
27
(3) The provision of this section shall not apply, where -
(a) a notice under section 93 has been issued before submission of such
return of income for the reason that any income, assets or expenditure has
been concealed or any income or part thereof has escaped assessment;
(b) a notice on a banking company under clause (f) of section 113 has been
issued before submission of such return of income;
(c) any proceeding under sections 164, 165 or 166 has been initiated
before submission of such return of income;
(d) any income declared under this section is -
(i) not derived from any legitimate source of income; or
(ii) derived from any criminal activities under any other law for the
time being in force.
(e) any income declared under this section which is -
(i) exempted from tax in the concerned income year; or
(ii) chargeable to tax at a reduced rate in accordance with section 44

of this Ordinance".
(4) The income shown under this section may be invested in any income
generating activities or any sector including the following:
(a) industrial undertaking including its expansiton;
(b) balancing, modernization, renovation and extension of an existing

industry;
(c) building or apartment or land;
(d) securities listed with a Stock Exchange in Bangladesh; or
(e) any trade, commercial, or instustrial venture engaged in production of

goods or services.” (vide F.A. 2012)
28
(xxxii) Special tax treatment in the investment of undeclared income in
purchasing shares of listed companies (S.R.O 237 AIN-IT-2011
dated July 6, 2011)
Under the above mentioned S.R.O. any assessee other than public limited
company, if invests within July 01, 2011 to 30.06.2012 in shares of companies
listed with Stock Exchange, he will be allowed to pay tax @10% on such income
under conditions listed below:-
(a) Except limited company, on payment of 10% tax, the declaration has to
be made before the DCT by 15-7-2012 in the approved proforma.
(b) No question will be raised as to the source of untaxed income.
(c) The declarer has to enclose copy of pay order in support payment of tax
and portfolio statement and ledge copy of BO A/C in support of investment.
(d) Amount invested can not be withdrawn or transferred before 30.6.2013.
(e) Under this beneficial system, the source of tax payment will be regarded
as explained.
(f) If any tax evasion is detected by June 30, 2011 and if proceeding started
under section 93 of I.T. Ordinance, the benefit will not be applicable under this
notification.
(xxxiii) Income deemed to accrue or arise within Bangladesh: Section 18
(a) Salary - Any income classifiable as “Salaries” irrespective of its

place of payment shall be deemed to be income accruing or
arising in Bangladesh if it is earned in Bangladesh or if it is paid
by the Government or a local authority in Bangladesh to a citizen
of Bangladesh in the service of such Government or authority.
(b) Business connection in Bangladesh - Any income accruing or

arising directly or indirectly through or from any business
connection in Bangladesh; any property, asset, right or other
source of income in Bangladesh or transfer of capital assets in
Bangladesh is deemed to be income accruing or arising in
Bangladesh. If the entire operations of business are not carried
out in Bangladesh, only that part of income, which can be
reasonably attributable to the operation in Bangladesh shall be
income earned in Bangladesh.
29
(c) Dividend - Any dividend paid outside Bangladesh by a
Bangladeshi company.
(d) Interest - Any income by way of interest payable by the

Government or by a resident person except where the interest is
payable in respect of any debt incurred or moneys borrowed and
used in the business carried on outside Bangladesh or for
making or earning income from any source outside Bangladesh
or by a non-resident person in respect of any debt incurred or
moneys borrowed and used in his business or profession carried
on in Bangladesh or for making or earning any income from any
source in Bangladesh.
(e) fees for Technical services - Any income by way of fees for
technical services payable by the Government or by a resident
person except where the fees are payable in respect of the
services utilised in a business outside Bangladesh or for making
and earning any income from any source outside Bangladesh, or
by a non-resident person in respect of services utilised in his
business or profession carried on in Bangladesh or for making or
earning any income from any source in Bangladesh.
(f) Royalty - Any income by way of royalty payable by the Government

or by a resident person except where the royalty is payable in
respect of any right, property or information used or services
utilised in a business carried on outside Bangladesh or for making
or earning income from any source outside Bangladesh or by a
non-resident person in respect of any right, property or information
used or services utilised for the purpose of his business or
profession carried on in Bangladesh or for the purpose of making
or earning any income from any source in Bangladesh.
When the person entitled to such income is not resident in Bangladesh, he

may be charged to tax in his own name or in the name of his agent. The Deputy
Commissioner of Taxes must give hearing to a person whom he wants to treat as
agent of the non-resident person.
A person treated as an agent of a non-resident is empowered under the law

to deduct and retain any amount, which may be due as tax from the non-resident
person.
30
8. CHARGE OF INCOME TAX: SECTION 16
Income tax is chargeable for each “Assessment Year” beginning on the 1st
day of July each year at any rate or rates as provided by an Act of Parliament and
is payable in respect of the ‘total world income of the income year’ in the case of a
‘resident’ or ‘total income’ of the income year in the case of a non-resident.
9. PERSONAL TAX
(A) TAXABLE LIMIT (MINIMUM AMOUNT OF INCOME NOT LIABLE TO

TAX) (Finance Act, 2021)
Exemption limit for individual tax payers will be Tk.3,00,000/- for the
assessment year 2021-2022; For Female, senior citizens at age 65 or above this
ceiling will be Tk.3,50,000/- and for the handicapped persons will be Tk.4,50,000/-
and for wounded freedom fighter published in the gazette will be Tk.4,75,000 for the
assessment year 2021-2022. Minimum tax at Dhaka and Chittagong city
corporation at Tk. 5000/- other city corporation at Tk.4000/- other than city
corporation at Tk.3000/-.
(B) INCOME FULLY EXEMPT FROM TAX (SUBJECT TO PRESCRIBED

CONDITIONS AND LIMITATIONS): PART-A OF THE SIXTH
SCHEDULE
Certain incomes are totally exempt from tax. They are not includible with other
income even for rate purpose. Incomes specified in Part-A of the Sixth Schedule of
the Income Tax Ordinance, 1984 are exempt and excluded from the computation of
total income subject to the limits, conditions and qualifications laid down therein.
Besides these specified items of income, the Government may make

amendments by way of addition, omission, alteration or qualification in the Sixth
Schedule. The Government may make any exemption, reduction in rate or other
modifications in respect of tax in favour of any class of income or in regard to the
whole or any part of the income of any class of persons [Section 44(4)].
Following items of income as specified in Part ‘A’ of the Sixth Schedule are
exempted:
(1) Income from property held under Trust (Paragraph-1)
(1) Any income derived from house property held under trust or other legal
obligation wholly for religious or charitable purposes and in the case of property so
31
held in part only for such purposes, the income applied or finally set apart for
application thereto.
(3) Where any income which-
(a) is applied to purposes other than charitable or religious purposes or

ceases to be accumulated ot set apart for application thereto, or
(b) ceases to remain invested in any security or deposited in any account
referred to in sub-paragraph (2), or
(c) is not utlised for the prupose for which it is so accumulated ro set apart
during the period reffered to in sub-paragraph (2) or in the year immediately
following the expiry thereof, shall be deemed to be the income of such person of the
income year in which it is so applied or ceases to be so accumulated or set apart or
ceases to remain so invested or deposited or, as the case may be, of the income year
immediately following the expiry of the period aforesaid.
“The provisions of this paragraph shall not apply in the case of a non-
government organisation registered with NGO Affairs Bureau.”
Income accumulated or set apart amount if deposited in any account with

scheduled bank of which fifty one per cent or more shares are held by the
Government will also rank for exemption (clause iii of sub para-2 of para -1, vide
Finance Act, 2011)
“1A. Any service charge derived from operation of micro credit by a non-
government organisation registered with NGO Affairs Bureau”.
Explanation:- For the purpose of this paragraph, service charge means any
financial charge or interest or share of profit called by whatever name, paid or
payable by the loan recipient for the amount borrowed under micro credit
programme from the non-government organization.
(2) Income of a religious or charitable institution derived from

voluntary contributions (Paragraph-2) –
Any voluntary contributions received by a religius or charitable

institution and applicable solely to religious or charitable puposes:
Provided that nothing contained in paragraph 1 or 2 shall operate to

exempt from the privisions of this Ordinance that part of the total income of a
private religious trust which does not ensure for the benefit of the public.
32
(3) Income of local Government (Paragraph-3) -
The income of a local Government.
(4) Income of Provident and other Funds (Paragraph-4) -

(1) Any income accruing to or derived by a provident fund to which
the Provident Fund Act, 1925 applies.
(2) Any income accruing to or derived by workers’ participation fund
established under the Bangladesh Labour Act, 2006 (Act No.XLII
of 2006) subject to prescribed conditions and limits.
(5) Travelling allowance etc. (Paragraph-5)

Any special allowance, benefits, or perquisite specifically granted to meet
expenses wholly and necessarily incurred in the performance of the duties of an
office or employment of profit.
(6) Income of Trustees (Paragraph-6) -

Any income received by the trustees on behalf of a recognised provident fund,
an approved superannuation fund, pension fund and an approved gratuity fund.
(7) Income of the personnel of the foreign missions (Paragraph-7) -

Any income received by the Head of any foreign Diplomatic Mission including
a Trade Commissioner or such other official representative and that of any member
of his or her staff, if such member is not a citizen of Bangladesh and is not engaged
in any business, profession, vocation or employment in Bangladesh and receives
remuneration from such for service in such capacity.
(8) Pension (Paragraph-8) -
Any pension due to, or received by an assessee from the Government or an
approved pension fund" (Replaced 2020)
(9) Exemption of dividend Income (Paragraph-11A) vide Finance Act, 2019
“Any sum or aggregate of sums received as dividend by a person being an
individual from a company or companies listed with any stock exchange in
Bangladesh up to taka fifty thousand.” (Replaced by F.A. 2019)
(10) Interest on Securities (Paragraph-12) - deleted

Exemption from Interest on securities of the Government received by an
individual upto a maximum of Tk. 5,000/-. is withdrawn vide Finance Act, 2011.
33
(11) Income from property used for residential purpose ( Paragraph 14)
Partial exemption of house property income has been allowed to seven

categories depending on the date of erection and completion and also amount of
exemption under each category as fully enumerated in Para -14 of Part A of Sixth
Schedule.(Sub-para (h) is deleted.
(12) Share of Capital Gains of a Partner of a firm (Paragraph-18) -
The tax shall not be payable by an assessee in respect of any share of income
received by him out of capital gains on which tax has been paid by the firm of which
he is a partner.
(13) Income of a member of a Hindu Undivided Family (Paragraph-19) -
Any income received by a member of a Hindu Undivided family out of income

of the said family.
(14) Gratuity (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." (Replaced
F. A. 2020)
(15) Any payment received from Provident and other funds (Paragraph-
21) -
Any payment received from the following funds:
(a) A Provident Fund to which the Provident Fund Act, 1925 applies.
(b) A recognised Provident Fund subject to the prescribed conditions
and limits.
(c) Any approved superannuation fund subject to the prescribed
conditions and limits.
(d) “A workers Participation Fund established under the Bangladesh
Labour Act, 2006 (Act No. 42 of 2006), and received by a worker
as defined in section 2(65) of the said Act.” (F.A. 2015)
(16) Income from Dividend of Mutual Fund (Paragraph -22A)
Income from a mutual fund or a unit fund up to taka twenty five thousand.
34
(17) Tax on Interest on Government securities (Paragraph-24)
Interest classifiable under the Head “Interest on securities” receivable by an

assessee on any security of the Government issued shall be tax @4% and be treated
as final settlement.
Any income received by an assessee from Wage earners development bond,

US dollar premium bond, US dollar investment bond, Euro premium bond, Euro
investment bond, Pound sterling investment bond or Pound sterling premium
bond."; (Paragraph 24A)
(18) Interest on the balance in a Recognised Provident Fund (Paragraph-25)
Interest credited on the accumulated balance of an employee in a recognised

provident fund subject to the condition that the amount of interest does not exceed
one-third of the salary of the employee for the concerned year and it is allowed at a
rate not exceeding the prescribed rate.
(19) Payment received on voluntary retirement (Paragraph-26) -
Any amount received on voluntary retirement under approved scheme of the

Government by an employee of a Government organisation, a local authority or an
autonomous or semi-autonomous body including the units or enterprises controlled
by it.
(20) Income of indigenous Hillman (Paragraph-27) -
Any income of indigenous Hillman being an individual of hill districts of

Rangamati, Bandarban and Khagrachari derived from economic activities
undertaken within the said hill districts.
(21) Income from export business (Paragraph-28) -
Any amount equal to fifty percent of the income of an assessee, other than a
company, which is not registered in Bangladesh, derived from the business of export,
but it shall not apply in case of an assessee who is enjoying exemption of tax or
reduction in rate of tax by any notification made under the income tax ordinance.
(22) Income from Agriculture (Paragraph-29) : Agricultural income upto

Tk.2,00,000/- of an individual assessee whose only source of income is
agriculture.
35
(23) Interest from pensioners' savings certificate Pragarph 32A: Any sum
or aggregate of sums received as interest from pensioners' savings
certificate where the total accumulated investment at the end of the
relevant income year in such certificate does not exceed taka five lakh.
(24) Income derived from the following business: Any income derived
from the following business of a person being a resident or a non-resident
Bangladeshi for the period from the first day of July, 2008 to the thirtieth day of
June, 2024 on the conditions that the person shall file income tax return in
accordance with the provisions of section 75:- (As amended in 2021)
(i) Software development;

(ii) Software or application customization;
(iii) Nationwide Telecommunication Transmission Network (NTTN);
(iv) Digital content development and management;
(v) Digital animation development;
(vi) Web site development;
(vii) Web site services;
(viii) Web listing;
(ix) IT process outsourcing;
(x) Website hosting;
(xi) Digital graphics design;
(xii) Digital data entry and processing;
(xiii) Digital data analytics;
(xiv) Geographic Information Services (GIS);
(xv) IT support and software maintenance service;
(xvi) Software test lab services;
(xvii) Call center service;
(xviii) Overseas medical transcription;
(xix) Search engine optimization services;
(xx) Document conversion, imaging and digital archiving;
(xxi) Robotics process outsourcing;
(xxii) Cuber security services.";
(xxiii) Cloud Service
(xxiv) System Integration
(xxv) e-learing Platform
(xxvi) e-book Publications
(xxvii) Mobile aplication development service, and
(xxviii) IT Freelancing
(25) Income from fisheries, poultry: Subject to the conditions made

hereunder any income from fisheries, poultry, production of seeds, marketing of
36
locally produced seeds, cattle farming, dairy farming, horticulture, frog farming,
mushroom farming, floriculture, sericulture for the period from the first day of July,
2008 to the thirtieth day of June, 2011 -(Para-34)
(a) If such income exceeds taka one lakh and fifty thousand, the person
shall invest an amount not less than ten percent of the said income in the purchase
of bond or securities issued by the Government within six months from the end of
the income year and hold such bond or securities till maturity of such bond or
securities. (Amended vide Finance Act, 2014);
(b) the person shall file return in accordance with the provisions under
sub-section (5) of section 75 of the Ordinance; and
(c) no such income shall be transferred within five years from the end of the
income year
Provided that income from fisheries as mentioned in the paragraph shall not
apply to a company as defined in clause (20) of section (2) of this Ordinance.
(26) Income from poultry farming: Any income from poultry farming for the
period from the first day of July, 2011 to the thirtieth day of June, 2015 (paragraph
42) (vide Finance Act, 2011 & 2013)
(a) if such income exceeds taka 1,50,000/- an amount not less than
10% of the said income shall be invested in the purchase of bond
or securities issued by the Government within six month from
the end of the income year;
(b) the person shall file return in accordance with the provisions of
section 75(2)(c) of the Ordinance; and
(c) no such income shall be transferred by way of gift or loan within

five years from the end of the income year.”
27. Income derived from the export of handicrafts: Any income derived
from the export of handicrafts for the period from the first day of July, 2008 to the
thirtieth day of June, 2024 vide Finance Act, 2019 (para 35)
28. Tax paid by Government on behalf of a petroleum exploration
company engaged in exploration of petroleum products in Bangladesh: Any
amount paid by the Government as tax on behalf of a petroleum exploration
company engaged in exploration of petroleum products in Bangladesh under
Production Sharing Contract (PSC) with the Government of Bangladesh. (Para-36)
37
29. Income of any private Agricultural College or private Agricultural
University: Income of any private Agricultural College or private Agricultural
University derived from agricultural educational activities. (Para-37)
30. Income derived from any building situated in any area of

Bangladesh: Any income derived from any building situated in any area of
Bangladesh, not less than five storied having at least ten flats, constructed at any
time between the first day of July, 2009 and the thirtieth day of June, 2014 (both
days inclusive), for ten years from the date of completion of construction of the
building, except the buildings situated in any areas of City Corporation,
Cantonment Board, Tongi Upazila, Narayanganj Paurashava, Gazipur Paurashava
and any Paurashava under Dhaka disctrict. (Para-38)
31. Income derived from any Small and Medium Enterprise: Income
derived from any Small and Medium Enterprise (SME) engaged in production of any
goods and having an annual turnover of not more than taka fifty lakh. (Vide Finance
Act, 2019)
Provided that the person shall file income tax return in accordance with the
provisions of section 75 of the Ordinance. (Para-39)
32. Income derived from Zero Coupon Bond: Any income derived from
Zero Coupon Bond received by a person other than Bank, Insurance or any
Financial Institution, subject to the following conditions: (Para -40)
(a) that the Zero Coupon Bond is issued by Bank, Insurance or any
Financial Institution with prior approval of Bangladesh Bank and
Securities Exchange Commission.
(b) that the Zero Coupon Bond is issued by any institution other than Bank,
Insurance or any Financial Institution with prior approval of Securities
Exchange Commission.
36. Any income derived from Poultry firming for the period from first day of
July 2011 to thirtieth day of June 2015 vide Finance Act, 2013 (Para-42)
33. Income derived from cinema hall or Cineplex : As inserted in Finance

Act, 2012 an amount of income derived from cinema hall or Cineplex which starts
commercial exhibition between the first day of July, 2012 and thirtieth day of June,
2024 for the period, and at the rate specified below :
if it is set-up in -
38
(i) Dhaka, Mymensingh or Chittagong divisions (excluding Rangamati,
Bandarban, and Khagrachari districts) for a period of five years beginning
with the month of commencement of commercial exhibition:
Period of Exemption Rate of Exemption

For the first two years (first and second year) 100 % of income
For the next two years (third and fourth year) 50% of income
For the next one year (fifth year) 25% of income
(ii) Rajshahi, Khulna, Sylhet, Rangpur and Barisal divisions and

Rangamati, Bandarban, and Khagrachari districts for a period of ten
years beginning with the month of commencement of commercial
exhibition:

For the first three years (first, second and third year) 100% of income
For the next three years (fourth, fifth and sixth year) 50% of income
For the next four year (seventh to tenth year) 25% of income
(Replace vide Finance Act, 2014)
Paragraph 45: An amount of income derived by an industrial undertaking

engaged in the production of rice bran oil and commencing commercial production
by thirtieth day of June, 2024 and at the rate of specified below:-
if the said undertaking is set up in -
(i) Dhaka, Mymensingh or Chittagong divisions (excluding city corporation

are and Rangamati, Bandarban and Khagrachari disctrics) for a period of five years
beginning with the month of commencement of commerical production:

For the first two years (first and second year) 100% of income
For the next two years (third and fourth year) 50% of income
For the next one year (fifth year) 25% of income
(ii) Rajshahi, Khulna, Sylhet, Ranpur and Barisal divisions (excluding city
corporation area) and Rangamati, Bandarban and Khargarchari districts for a
period of ten years beginning with the month of commencement of commercial
exhibition:
39
Period of Exemption Rate of
Exemption
For the first three years (first, second and third year) 100% of income
For the next three years (fourth, fifth and sixth year) 50% of income
For the next one year (sevenths to tenth year) 25% of income
(Replace vide Finance Act, 2014)
34. Income of an assessee derived from the production of corn/maize

or sugar beet: As per Finance Act, 2012 an amount equal to fifty percent of the
income of an assessee derived from the production of corn/maize or sugar beet;
(vide Finance Act, 2012)
35. Donation to any fund established by or under the provisions of

cÖavbgš¿xi wkÿv mnvqZv Uªv÷ AvBb, 2012 (Trust of Prime Minister's Education Assistance
Act, 2012): As per Finance Act, 2012 Income of an assessee donated in an income
year to any fund established by or under the provisions of cÖavbgš¿xi wkÿv mnvqZv Uªv÷
AvBb, 2012 (Trust of Prime Minister's Education Assistance Act, 2012) (Act No. 15 of
2012) subject to a maximum of --
(a) twenty percent (20%) of income of a company or taka eight crore,
whichever is less;
(b) twenty percent (20%) of income of an assessee other than a

company or one crore taka whichever is less." (Para-47)
36. Income earned in abroad by an individual assessee being a

Bangladeshi citizen: Any income earned in abroad by an individual
assessee being a Bangladeshi citizen and brought any such income into
Bangladesh as per existing laws applicable in respect of foreign
remittance.(Inserted vide F.A. 2014Paragraph - "48)
37. Donation to any girls school or girls college: Income of an assessee

donated in an income year by a crossed cheque to any girls school or
girls college approved by the Ministry of Education of the
government.(Inserted vide F.A. 2014)
38. Donation to any Technical and Vocational Training Institute:

Income of an assessee donated in an income year by a crossed cheque
or bank transfer to any Technical and Vocational Training Institute
approved by the Ministry of Education of the government. (Inserted vide
F.A. 2015)
40
39. Donation to any national level institution engaged in the Research
& Development (R &D) : Income of an assessee donated in an income
year by a crossed cheque or bank transfer to any national level institution
engaged in the Research & Development (R &D) of agriculture, science,
technology and industrial development." (Inserted vide F.A. 2015)
40. Income, not being interest or dividend: (Para- 52 inserted by F.A. 2015)
Any income, not being interest or dividend classifiable under the head
"Income from other sources", received by any educational institution, if
it -
(i) is enlisted for Monthly Pay Order (MPO) of the Government;
(ii) follows the curriculum approved by the Government;
(iii) is governed by a body formed as per Government rules or regulations.
41. Income from other sources: Any income, not being interest or dividend
classifiable under the head "Income from other sources", received by any
public university or any professional institute established under any law
and run by professional body of Chartered Accountants or Cost and
Management Accountants or Chartered Secretaries." (Paragraph 53
inserted vide F.A. 2015)
42. Alternative Investment Fund (Paragraph 54)
"54. Any income earned by an alternative investment fund recognized by

the Bangladesh Securities and Exchange commission.". (Replaced
2020)
New Paragraphs inserted in 2017
55. Any income of the Bangladesh Securities and Exchange Commission for
the Assessment Years starting from the first day of July, 2017 to the
thirtieth day of June, 2022.
56. Any amount in the nature of an honorarium or allowance from

Bangladesh Muktijoddha Kalyan Trust or any welfare allowance
received by any person from the Government.
57. Any reward received by any person from the Government.
41
Paragraphs 58, 59 & 60 have been inserted vide F.A. 2018
“58. Any income derived from the operation of an elderly care home or a day
care home for children.
59. Any income derived from the operation of an educational and training
institution run exclusively for persons with disability.
60. Any distribution of taxed dividend to a company being resident in

Bangladesh if the company distributing such taxed dividend has
maintained seperate account for the taxed dividend.”
(C) RELIEVES FOR TAX CREDIT: Part B of Sixth Schedule
(1) INVESTMENT ALLOWANCES FOR TAX CREDIT: (for assessee

being resident and non-resident Bangladeshi) Section 44(2)
(a) An assessee shall be entitled to credit from the amount of

tax payable on the total income of an amount equal to 15%
of the sums specified in all the paragraphs of part B of the
sixth schedule excluding paragraphs 15 and 16 of the said
Part-B.
(b) The aggregate of allowances admissible in all the

paragraphs of part B excluding paragraphs 15 and 16 of
Part -B shall not exceed.
Taka one crore and fifty lakh but not exceeding 30% of the
total income of the assessee. (Vide F.A. 2013)
Investments eligible for tax rebate are the following:
(1) Life insurance premium paid by an individual (Paragraph-1)
- Life insurance premium on assessee’s life or on that of wife or

husband or minor child of the assessee subject to the conditions
that premium must not exceed 10 percent of the capital sum
assured excepting bonus or other benefits and that both premium
and proceeds of the life insurance policy or the contract for deferred
annuity as the case may be are payable in Bangladesh.
42
(2) Life Insurance Premium paid by Hindu Undivided Family
(Paragraph-2)
- Life insurance premium paid by a Hindu undivided family on the life

of any male member of the family or the wife of any male member
of such family provided that both premium and proceeds of the life
insurance policy are payable in Bangladesh.
(3) Contribution to Provident and other Funds (Paragraph-3, 4, 5

and 6)
- Contribution by the assessee and his employer to recognised

Provident Fund, Contribution by the assessee to the Provident
Fund to which Provident Fund Act, 1925 applies, ordinary
annual contribution to approved superannuation fund and
contribution for the purpose of securing deferred annuity or
making provisions for wife and children.
(4) Investment in Stocks and Shares (Paragraph-8)
Investment in Stocks and Shares paragraph-8 has been deleted

vide Finance Act, 2011.
(5) Investment in debentures or debenture-stocks (Paragraph-9)
Investment in debetures or debenture-stocks paragraph-9 has

been deleted vide Finance Act, 2011
(6) Investment in Savings Certificate, Unit Certificate etc.

(Paragraph-10)
Investments in such savings certificates or instruments as the

Board may specify in this behalf; Unit Certificate and mutual
fund certificates issued by any financial institution or of
Investment Corporation of Bangladesh and its subsidiaries and
such Government Securities including Development Loans or
Bonds and shares of such Investment Companies as may be
specified by the National Board of Revenue in this behalf.
The period for retention of the above mentioned instruments have

been fixed at five years from the date of purchase or the maturity
period, as the case may be. Where the instruments are disposed
of in any income year before the prescribed period, tax credit
43
allowed in respect of such instruments will be collected back as
tax for the income year and be added to tax for that year.
(7) Contribution in any Deposit Pension Scheme (Paragraph-11)

- Contribution by any individual in any Deposit Pension Scheme
sponsored by a Scheduled Bank or a financial institution an
amount not exceeding sixty thousand taka (amended vide
Finance Act, 2012)
(8) Donation to a Charitable Hospital (Paragraph 11A)

Donation to a charitable hospital established outside the city
corporation area one year before making such donation and is
approved by the Board for the purpose.
(9) Donation to Organisation for the welfare of the retarded

people (Paragraph 11B)
Donation made to an organisation set up for the welfare of

retarded people, established at least one year before making the
donation and is approved by the Social Welfare Department and
by the Board.
(10) Donation to Zakat Fund (Paragraph-13) –
Any sum paid by an assessee as Zakat to the Zakat Fund or as

donation or contribution to the Charitable Fund established by or
under the Zakat Fund Ordinance, 1982 (VI of 1982).
(11) Contribution to Benevolent Fund and Group Insurance

Scheme (Paragraph-17) –
Amount contributed by an assessee for making provision for his

wife, children or dependent persons to approved benevolent fund
or any premium paid under approved group insurance scheme.
(12) Donation to an institution of Aga Khan Development

Network (Paragraph-21) -
Any sum paid by an assessee to any socio-economic or cultural
development institution established in Bangladesh by the Aga
Khan Development Network.
44
(13) Donation to philanthropic or educational institution: (Para 22) –
Any sum paid by an assessee as donation to philanthropic or

educational institution which is approved by the Government for
this purpose including any donation to Ahsania Mission Cancer
Hospital as per SRO No. 202-Ain/IT/2005 dated 6 July, 2005 to
be read with paragraph 22.
(14) Investment in Computer or laptop: (Paragraph 23) --
Any sum invested in the purchase of one computer or one laptop

by an individual assessee. (deleted by F.A. 2019)
Donation and investment under para 24, 25, 27 and 28 made

exempt from payment of tax (vide F.A. 2011). These are as under:
(15) Any sum paid by an assessee as donation to a national level

institution set up in memory of the liberation war. (Para 24)
(16) Any sum paid by an assessee as donation to a national level

institution set up in memory of Father of the Nation. (Para 25)
(17) Any sum invested by an assessee, being an individual, in the

acquisition, of any stocks of shares of a company, mutual fund or
debenture listed with any stock exchange.(Para 27) (vide S.R.O.
60 dt. 28.07.2012)
(18) Any sum invested by an assessee, being an individual, in the

purchase of Bangladesh Government Treasury Bond (Para 28).
But such assessee shall not get rebate if he obtains benefit of
@10% tax under section 19D.
(D) INCLUSION OF INCOME FOR RATE PURPOSE (PARAGRAPH 15 AND 16)
(i) Share of income from an association of persons (other than a

Hindu undivided family, a company or a firm) on which tax has
been paid by the association. Proportionate tax relief is to be
allowed on taxed income.
(ii) Share of income from a firm on which tax has been paid by the
firm. Proportionate tax relief is to be allowed on taxed income.
45
(E) TAX TREATMENT ON THE BASIS OF RESIDENCE: SECTION 17(1) AND (2)
Any individual resident assessee will be liable to tax for all his income, profits
and gains from whatever sources derived irrespective of the place of receipt or
accrual, be it inside Bangladesh or outside.
(F) INCIDENCE OF TAX ON NON-RESIDENT
A person who is a non-resident is liable to tax on the incomes, profits and

gains which are received or deemed to have been received or are deemed to accrue
or arise to him in Bangladesh.
A non-resident assessee is not entitled to any sort of allowance and relief as

are admissible to resident assessee for the purpose of tax rebate. A non-resident
assessee other than Bangladeshi non-resident is liable to tax on his total income at
30%. A Bangladeshi non-resident is subject to tax at normal rate as applicable in
the case of a resident assessee.
10. INCOME FROM SALARY: SECTION 21

(i) Income classified and computed under the head “salaries”.
There is no exhaustive definition for salary under the income tax law. An
inclusive definition has however been given in sub-section (58) of Section 2 of the
Income Tax Ordinance, 1984. Under the definition, ‘salary’ includes the following:
any wages; any annuity, pension or gratuity; and fees, commissions, allowances,
perquisites or profits in lieu of, or in addition to, salary or wages; any advance of
salary and leave encashment.
The following income of an assessee is classified and computed under the
head “Salaries”, namely –
(a) any salary due from an employer to the assessee in the income year,
whether paid or not;
(b) any salary paid or allowed to him in the income year by or on behalf of
an employer, though not due or before it became due to him.
(c) any arrears of salary paid or allowed to him in the income year by or on
behalf of an employer, if not charged to income tax for any earlier
income year.
Salary once included in any year on due basis or advance payment basis is not
includible in the income of any other year.
46
(ii) A. Valuation of Perquisites, Allowances, Benefits Includible As
Income in the cases of Salaried Persons: Rule 33 of I.T. Rules.
(1) Extents of perquisites etc. includible as income under the head

“salary” have been prescribed in rules 33A to 33J.
(2) (a) “Basic salary” for the purpose of determination of value of

perquisites, allowances and benefits, means the pay and
allowances payable monthly or otherwise but does not include:
(i) dearness allowance or dearness pay unless it enters

into the computation of superannuation or retirement
benefits of the employee concerned.
(ii) employers’ contribution to a recognised provident

fund or a fund to which the Provident Fund Act, 1925
applies and the interest credited on the accumulated
balance of an employee in such fund.
(iii) allowances which are exempt from the payment of

tax; and
(iv) allowances, perquisites, annuities and benefits as

referred to in sub-rule (1) of rule-33.
(b) A share-holder being director of more than one company,

shall be entitled to the benefit under rule-33 for one
company only.
B. House Rent Allowances Receivable in cash: Rule 33A

Where the house rent allowance is receivable by the employee in cash,
the amount, if any, by which the house rent allowance so receivable exceeds
fifty per cent of the basic salary or Tk.25,000 per month, whichever is less,
shall be included in his income.(vide F.A. 2015)
C. Rent Free Accommodation: Rule 33B
(1) Where the employee is provided with rent free

accommodation, the rental value of the accommodation or
twenty-five per cent of the basic salary of the employee,
whichever is less, shall be included in his income.
47
(2) Where the accommodation is provided to the employee at a
concessional rate, the difference between the rent actually
paid by him and the amount determined to be includible in
an employee’s salary under sub-rule (1) shall be added to
his income.
D. Conveyance Allowance receivable in cash with no Conveyance
Facility: Rule 33C
Where no conveyance is provided by the employer and the conveyance
allowance is receivable by the employee in cash, the allowance so receivable in
excess of Tk.30,000.00 shall be included in his income as amended vide the
Finance Act, 2013 .
E. Conveyance Provided Exclusively for Personal or Private use:

Rule 33D
Where the conveyance is provided by the employer for the use of the
employee exclusively for personal or private purposes, there shall be included
in the employee’s income, an amount equal to 5 per cent of the employee’s
basic salary or Tk. 60,000/- which is higher.
F. Additional Conveyance Allowance: Rule 33E
Where an allowance is receivable by an employee in addition to the

perquisite mentioned in rule 33D, the whole amount of such allowance plus
the amount determined under rule 33D shall be included in his income.
G. Free or Concessional passage for Travel Abroad or within

Bangladesh : Rule 33G
(1) Where free or concessional passage for travel abroad or within

Bangladesh is provided by the employer to an employee
(including the members of his house-hold and dependants), there
shall be included in the income of the employee -
(i) Where the passage is provided in accordance with the terms

of employment, an amount equal to the sum by which the
cash payments, if any, made by the employer exceeds the
actual expenditure incurred by the employee; and
(ii) Where the passage is not in accordance with the terms of

employment, the whole of the amount paid in cash, if any,
48
or if no cash payment is made, the amount which would
have been expended by the employee had the free or
concessional passage, as the case may be, not been
provided by the employer:
Provided that where free concessional passage for travel abroad is

availed of by the employee more than once in two years, the whole
of the amount paid to him in cash, if any, for such additional
passage or if no cash payment is made, the amount which would
have been expended by him had the additional passage not been
provided by the employer, shall be included in his income.
(2) Where the transport is provided free of cost or at a concessional

rate by an undertaking engaged in the transport of passengers or
the carriage of goods to any employee of the undertaking
(including the members of his house hold and dependents) in any
conveyance owned or chartered by the undertaking for the
purpose of the transport of the passengers or carriage of goods,
nothing shall be added in his income.
H. Entertainment Allowance: Rule 33H

Where any amount is payable to the employee by way of entertainment
allowance, the whole of the amount so payable shall be included in his income.
No addition on this account shall, however, be made if free tea, coffee,
beverages or the like thereof are provided at the office premises during the
course of work.
I. Medical Expenses: Rule 33I (Replaced vide Fiannce Act, 2015)

Where any amount is received or receivable by the employee by way of
hospitalisation or medical expenses or medical allowance, the amount, if any,
so receivable or received exceeds ten percent of the basic salary or taka
1,20,000/- annually, whichever is less, shall be included in his income.
J. Other Benefits: Rule 33J

Where any benefit or annuity not covered by the provisions of rule 33A
to rule 33I is provided to the employee, the members of his household or his
dependants, there shall be included in his income an amount equal to the
amount which would have been expended by the employee in obtaining such
benefit or annuity from an independent source in the same or near locality,
had it not been so provided, as reduced by the amount, if any, expended
49
wholly, necessarily and exclusively in the performance of the duties of the
office held by him or actually paid by him in cash.
11. INCOME FROM INTEREST ON SECURITIES: SECTIONS 22 AND 23
(1) Incomes classifiable under the head “Interest on Securities” are:
(i) Interest receivable by the assessee on any security of the

Government; or any security approved by Government
(ii) Interest receivable by him on debentures or other securities of

money issued by or on behalf of a local authority or a company.
(2) Deductions permissible in the determination of income from interest on

securities:
(i) Commission or charges deducted from interest by a bank

realising the interest on behalf of the assessee;
(ii) Interest payable on money borrowed for the purpose of

investment in the securities.
Provided that allowance or deduction on account of interest or commission

in respect of or allocable to the tax-free Government securities shall not be allowed.
Deduction will also not be allowed in respect of interest payable outside

Bangladesh on which tax has not been paid or deducted.
12. AGRICULTURAL INCOME: SECTIONS 2(1), 26 AND 27
1. Income from agriculture
There is a definition for Agricultural income in Section 2(1). The tax shall be
payable by an assessee under the head “Agricultural Income” in respect of any
income derived from land in Bangladesh and used for agricultural purposes by
means of agriculture, ordinary process for marketing the produce of such land, sale
of produce of such land, granting right to any person to use the land and from any
building in the immediate vicinity of such land occupied by the cultivator for
rendering ordinary process to the produce or for dwelling house, store house etc.
Sale proceeds of any plant or machinery used exclusively for agricultural

purpose in excess of the written down value subject to limitations as prescribed in
Section 19(17) is also assessable as agricultural income.
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Insurance, salvage or compensation moneys received in respect of plant or
machinery used exclusively for agricultural purpose which has been discarded,
demolished or destroyed, in excess of the written down value subject to limitations
as prescribed in Section 19(19) is also assessable as agricultural income.
2. Allowable deductions
The following expenditures are admissible deductions in the determination of

income from agriculture:-
(i) any land development tax or rent paid in respect of the land used for
agricultural purposes.
(ii) any tax, local rate or cess paid in respect of such land.
(iii) where the land is subject to a mortgage or other capital charge for the
purposes of reclamation or improvement, the amount of any interest
paid in respect of such mortgage or charge.
(iv) any sum paid in respect of the maintenance of any irrigation or

protective work or other capital assets.
(v) depreciation at the rates as provided in the Third Schedule in respect of

any irrigation or protective work or other capital asset, constructed or
acquired for the benefit of the land from which such agricultural income
is derived.
(vi) any sum paid as premium in order to effect any insurance against loss of,
or damage to, such land or any crops to be raised or cattle to be reared
thereon.
(vii) any expenditure incurred in cultivating such land or raising livestock

thereon.
(viii) any expenditure incurred in performing any process for rendering the
produce of such land fit to be taken to market.
(ix) any expenditure incurred in transporting such produce or livestock to

market.
(x) any expenditure incurred in maintaining agricultural implements and

machinery in good repair and in providing for the upkeep of cattle for
the purpose of such cultivation, process, or transport.
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(xi) any interest paid in respect of capital borrowed for the purpose of
acquisition, reclamation and improvement of such land.
(xii) where no books of account have been maintained in respect of

agricultural income derived from land, deduction for cost of production
shall be an amount equal to 60% of the market value of the produce of
the land, instead of allowances as admissible under the above clauses
(vii), (viii), (ix) and (x).
(xiii) where the agricultural income is derived according to the local `borga’ or
`bhag’ or àdhi’ system, no allowances under the above clauses vii, viii,
ix and x shall be admissible and in all such cases the cost of production
shall be limited to the share of `bargadar’ or `bhagchashi’ according to
the local `borga’ or ‘bhag’ or àdhi’ system, as the case may be.
(xiv) in respect of any machinery or plant used exclusively for agricultural

purposes which has been sold, transferred by way of exchange,
acquired, discarded, demolished or destroyed in the previous year, the
loss on sale of such plant and machinery will also be allowed subject to
certain conditions as provided for in the Ordinance.
(xv) any other expenditure not being in the nature of capital or personal
expenditure, laid out wholly and exclusively for the purpose of deriving
such income from such land.
Deduction in respect of interest will not be allowed unless tax has been paid
or deducted in accordance with the provisions of Chapter VII of the Ordinance.
3. Income from Tea and Rubber
The income derived from the sale of tea and rubber grown and manufactured
by the assessee in Bangladesh shall be computed in the following manner (Rule 31
and 32).
(i) 40% of the income derived from sale will be assessed as business
income; and
(ii) remaining 60% as agricultural income.
Board may prescribe manner for computation of Agricultural income from sale
of tobacco, sugar or any other produce grown and manufactured by the assessee.
52
13. INCOME FROM HOUSE PROPERTY: SECTION 24 AND 25
Income from house property whether used for commercial or residential

purposes is taxable on the basis of its annual value. Annual value has been defined
in Section 2(3) of the Income Tax Ordinance to mean the sum for which the property
might reasonably be expected to let from year to year. According to this definition,
annual value is not necessarily the annual rental income disclosed by an assessee
but the value determined as such by the tax authorities. If the annual rent is higher
than the value as determined on the basis of the expected rent, annual rent is
considered as the annual value. In come derived from letting out of furniture,
fixture, fittings, etc. has been bought within the scope of income from house
property under section 24(1) vide Finance Act, 2009.
Where the property is owned by two or more persons and their respective
shares are definite and ascertainable, the owners are assessable on their respective
share of income from the property and not as an association of persons.
1. Deductions allowable in the determination of income
While determining the Net Income under this head, the following deductions
are allowable:-
(i) In respect of expenditure for repairs, collection of rent, water and
sewerage, electricity and salary of darwan, security guard, pumpman,
liftman and caretaker and all other expenditures related to maintenance
and provision of basic services:
(a) an amount equal to one-fourth of the annual vale of the property

where the property is used for residential purpose;
(b) an amount equal to thirty percent of the annual value of the

property where the property is used for commercial purpose;
(ii) Any premium paid to insure the property against risk of damage or
destruction.
(iii) Interest on mortgage or other capital charge with bank or financial
institution for the purpose of reconstruction, extension or improvement
of the house property.
(iv) Any tax not being a capital charge leviable on annual basis.
(v) Ground rent.
(vi) Any sum payable to Government as land development Tax or rent on
account of the land comprised in the property.
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(vii) Interest payable on capital borrowed from bank or financial institution
for the purpose of acquisition, construction, reconstruction, repair or
renovation of the house property;
(viii) Proportionate vacancy allowance of the period for which the property
remains wholly unoccupied.
(ix) Interest payable on borrowed capital from bank or financial institution
during construction period when no income is earned from the house will
be allowed in three equal instalments in the first three subsequent years
during which income from the said property is assessable.
Interest or annual charge payable outside Bangladesh shall not be allowed as

deduction on which tax has not been paid or deducted at source.
Rule 8A:- (1) any person having ownership or possession of any property,
whether used for commercial or residential purposes, receives any sum or aggregate
of sums exceeding taka 25,000/- (twenty five thousand) per month in respect of any
rent of such house property or its unit. Such person shall operate a separate bank
account in any scheduled bank for the purpose of depositing rent of the house
property or its unit and deposit such rent or any advance received or receivable
from such house property or its unit is such bank account.
(2) Where the person having ownership or possession mentioned in sub rule
(!) has one or more tenants and receives the sum or aggregate of sums exceeding
taka 25,000/- (twenty five thousand) per month, he shall maintain a separate
register and record regarding particulars of the tenant or tenants and the sum or
sums reveived or recivable.
14. INCOME FROM BUSINESS OR PROFESSION: SECTION 28(1), (2) & (3)
(1) Classification of income as “Income from business or profession”:
(a) profits and gains of any business or profession.
(b) income of trade or professional association derived on account of

specific services performed for its members.
(c) value of any benefit or perquisite arising from business or

exercise of profession.
(d) receipt back of loss, bad debt or expenditure and unpaid trading
liability as referred to in Section 19(15).
54
(e) income from sale of depreciated asset as referred to in Section
19(16).
(f) income from receipt of insurance, salvage or compensation

moneys as referred to in Section 19(18).
(g) income from sale of asset of capital nature as referred to in

Section 19(20).
(h) income from transfer of export quota as referred to in Section

19(23).
"(i) the shortfall of capital referred to in sub-section (12) of section

82BB." (Added 2020)
The profits and gains from insurance business and the tax payable thereon
shall be computed according to the Fourth Schedule.
The profits and gains from the exploration and production of petroleum
(including natural gas) and the tax payable thereon shall be computed according to
Part A of the Fifth Schedule.
The profits and gains of any business which consists of or includes the
exploration and extraction of such mineral deposits of wasting nature, not being
petroleum and natural gas, as may be specified shall be computed according to Part
B of the Fifth Schedule.
The amount of interest which is not brought in the profit and loss account and
kept in suspense account relating to classified bad and doubtful debts of
Bangladesh Development Bank Limited, Investment Corporation of Bangladesh,
any financial institution and any commercial bank including the Bangladesh Krishi
Bank and the Rajshahi Krishi Unnayan Bank shall be chargeable to tax in the
income year in which it is credited to the profit and loss account for that year or as
the case may be, it is actually received whichever is earlier.
(2) Allowable deductions: Section 29(1)
The expenditures, which are deductible in determining income from business

or profession liable to tax, have not been enumerated exhaustively. A few heads of
allowable expenditures have been specified under Section 29(1) but many other
expenses can be claimed to be admissible under sub-clause (xxvii) of section 29(1)
which is generally known as “omni-bus” clause.
55
The allowable deductions which have been specifically mentioned are the
following:-
(i) Rent for the business premises.

(ii) Repairs to hired business premises.
(iii) Bank interest paid or any profit shared with a bank run on Islamic
principles in respect of capital borrowed for the purpose of business or
profession or any other entity, when lending of money is not the
business of the transferor the amount shall be proportionate part of the
interest so paid or the profit so shared having regard to the
proportionate of such capital so used.
(iv) Share of profit paid by a bank run on Islamic principles.
(v) An amount not exceeding 5% of the profit transferred to Special Reserve
by financial institutions approved by the Government.
(vi) Repairs to own buildings, plants, machinery, furniture etc.
(vii) Insurance premium for insurance against risk of damage etc. of
buildings plant etc. used in business or profession.
(viii) Depreciation of building, machinery, plant or furniture being owned by
the assessee or bridge ro road or flyover owned by a physical
infrastruture undertaking and used for business or profession.
(viiia) Under the 3rd Schedule details of amortization of license fee have been
explained. These are now allowable expenditure under Section 29.
(ix) Investment allowance for a passenger vessel or a fishing trawler, which
is entitled to special depreciation is allowable at 20% of the original cost
subject to stipulated conditions.
(x) Deleted (the clause was regarding depreciation of machinery or plant as
per para 7 of the third schedule)
(xi) Obsolescence allowance for building, machinery, plants or any fixed assets
not being imported software, which has been discarded, demolished or
destroyed, under the stated circumstances and to the prescribed extent.
(xii) Obsolescence allowance and allowance on account of death or useless
animals.
(xiii) Land development tax or rent, local rate etc.
(xiv) Bonus paid to employees including festival bonus.
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(xv) The amount of bad debt, which is established to have become
irrecoverable, under the stated circumstances.
(xvi) The amount of bad debt written off as irrecoverable but deduction not
allowed on the ground that it was not then irrecoverable, the amount
which was established to be irrecoverable.
(xvii) The amount of bad debt having been irrecoverable in an earlier year, is
allowable for the earlier year under the stated circumstances and with
the consent of the assessee.
(xviiia) Provision for bad and doubtful debt by Bangladesh Development Bank
Limited upto 5% of overdue loan or the amount of actual provision for
such debt, whichever is less (allowable for the assessment years 1987-
88, 1988-89, 1989-90 and 1990-91).
(xviiiaa) Provision for bad and doubtful debt and interest thereon made by a
commercial bank including the Bangladesh Krishi Bank,
Karmasangsthan Bank and the Rajshahi Krishi Unnayan Bank of a sum
equal to 1% of the outstanding loan including interest thereon or the
amount of actual provision, whichever is less, subject to the specified
conditions, allowable during the assessment years 2001-2002, 2002-
2003, 2003-2004, 2004-2005, 2005-2006 and 2006-2007.
If any amount out of the provision for bad and doubtful debt and
interest thereon, which has been allowed is ultimately recovered, the
amount so recovered shall be deemed to be profit of the year in which it
is recovered.
(xix) Any expenditure, not being capital expenditure, laid out or expended on
scientific research related to the business.
(xx) Any expenditure of a capital nature laid out or expended on scientific
research related to the business subject to the stipulated conditions.
(xxi) Any sum paid to scientific research institute etc. subject to the
stipulated conditions.
(xxii) Any sum, not being of capital nature laid out or expended on any
educational institute or hospital established for the benefit of employees
subject to the stipulated condition.
(xxiii) Expenditure (including capital expenditure) incurred on any
educational institution or hospital established for benefit of employees
and their dependents is deductible provided no charge is made for the
services rendered by such hospital or institution. Expenditure incurred
57
on the construction, maintenance or running of any institute for the
training of industrial workers will be similarly deductible.
(xxiv) Any expenditure laid out or expended on the training of citizens of

Bangladesh in connection with a scheme approved by the National
Board of Revenue.
(xxv) Expenses incurred in connection with visits abroad in a Trade

Delegation sponsored by Government.
(xxvi) Subscriptions paid to registered trade organisations. Annual

membership subscription paid to a registered trade organisation or to a
recognised professional institution is allowable expenditure for the
purpose of computation of income from business.
(xxvii) Any expenditure, not being in the nature of capital expenditure or

personal expenses of the assessee laid out or expended wholly and
exclusively for the purpose of the business or profession of the assessee.
(xxviii) Allowance in respect of expenditure on publicity and advertisement.
(xxix) Any allowance in respect of expenditure on entertainment not in excess

of the amount prescribed in this behalf. Ceiling of admissible
expenditure has been prescribed in Rule 65 of Income Tax Rules,1984.
Prescribed rates are:
(i) On the first Tk.10,00,000 of income

from business or profession - 4%
(ii) On the balance income - 2%
(xxx) Foreign travel expenses for holidaying and recreation incurred by

business houses on account of their employees and their dependants
not exceeding the amount prescribed in this behalf under Rule 65A of
the Income Tax Rules,1984.The amount has been restricted upto 3
months’ basic salary or three-fourth of the actual expenditure whichever
is less, not oftener than once in every 2 years.
(xxxi) Allowable expenditure on distribution of Free-Sample: Rule 65C
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(1) In respect of industries other than pharmaceutical industries;
Rate
(i) Turnover up Tk.5 crore 2%
(ii) Turnover exceeding Tk.5 crore

but not exceeding Tk.10 crore 1%
(iii) Turnover exceeding Tk.10 crore 0.50%
(2) In respect of pharmaceuticals industries;
(i) Turnover upto Tk.5 crore 2%

(ii) Turnover exceeding Tk.5 crore
but not exceeding Tk.10 crore 1%
(iii) Turnover exceeding Tk.10 crore 0.50%
Amendments of Section 19 (11) :
(ka) Instead of semicolon after provision of subsection (II) of section 19 a

colon will be substituted and a new proviso will be added as under : -
"Provided further that the provisions of this sub-section shall not apply
in case of benefit or advantage, of an assessee being an individual, not
exceeding taka ten lakh resulting from the waiver of margin loan or interest
thereof by a holder of Trading Right Entitlement Certificate (TREC) as defined
under exchanges demutualization law, 2013 (Law No. 13 of 2013) in respect of
the assesses investment in shares debentures, mutual funds or securities
transacted in the stockexchange;"
(kha) Instead of the words "which has not been paid in the following year in
which such purchase was made, shall be deemed to be the income of
the assessee for that income year classifiable under the head "Income
from other sources" and comma, and sign the following words, comma
& signs shall be inserted:-
“which has not been paid within two years from the end of the income
year in which the purchase was made, shall be deemed to be the income of the
assesse for the income year immediately following the expiry of the said two
years and be classifiable under the head "Income from other sources"”
59
(3) Deductions allowable proportionately: Section 29(2)
Where any premises, building, machinery, plant is not wholly used for
business or profession, any deduction allowable under this section will be allowed
proportionately to the extent of its use.
(4) Computation of Income of contractor of an oil company residing

out of Bangladesh (Rule 39): -
Any person who resides out of Bangladesh and carries on business in

Bangladesh in any year under an agreement as a contractor to an oil company or as
a sub contractor to the contractor to an oil company may exercise an option in writing
before the Deputy Commissioner of Taxes for ascertainment of his income shall be
deemed to an amount equivalent to fifteen percent of the gross earnings from such
operations.
Petroleum operation shall mean activities for the purpose of anticipation,

exploration, development or exploitation of petroleum, construction, installation or
operation of any structure, facilities or installation for the development, exploitation
and export of petroleum or decommissioning or removal of any such structures,
facilities or installation.(Inserted vide Finance Act, 2014)
(5) Deduction not admissible in certain circumstances: Section 30
The following expenditures are not admissible deductions in the determination

of income from business or profession under the circumstances as stated against
each item:-
(a) Payment of salaries if tax is not deducted at the time of payment
and paid thereon in accordance with section 50 of Chapter VII.
(aa) any payment made by an assessee to any person if tax thereon
has not been deducted and credited in accordance with the
provisions of Chapter VII; (added 1993)
(aaa) any payment by way of salary to an employee if the employee is
required to obtain a twelve-digit Taxpayer's Identification Number
under the provisions of this Ordinance but fails to obtain the
same at the time of making such payment; (added 2016)
(aaaa) any payment made by way of salary to an employee for whom the
statement under section 108A was not provided; (added 2018)
60
(b) Payment of interest, salary, commission or remuneration by a
firm or an association of persons to any partner of the firm or any
member of the association as the case may be.
(c) Brokerage or commission paid to a non-resident if tax has not

been deducted therefrom under section 56.
(d) Payment to a provident or other fund unless effective

arrangement has been made for deduction of tax at source while
making the payments from the fund which are taxable under the
head “Salaries”.
(e) so much of the expenditure by an assessee on the provision of

perquisite, as defined in clause (45) of section (2), to an employee
as exceeds Taka five lakh fifty thousand and to an employee who
is a person with disability, as exceeds Taka twenty-five lakh:
Provided that the provisions of this clause shall not be applicable to an

employer where perquisites were paid to an employee in pursuance of
any Government decision published in the official Gazette to implement
the recommendation of a Wage Board constituted by the Government;
(f) The amount of expenditure in excess of the prescribed rates and as

is not, in the case of sales and services liable to excise duty,
supported by excise stamp or seal in respect of the following items:
(i) entertainment. (Rule 65).
(ii) foreign travels of employees and their dependants for
holidaying and recreation (Rule 65A).
(iii) publicity and advertisement.
(iv) distribution of free samples (Rule 65C).
(g) any expenditure exceeding ten percent of the net profit disclosed in
the statement of accounts by way of head office or intra-group
expenses, called by whatever name, by a company, not incorporated
in Bangladesh under Company Act, 1994 ( Act, No. 18 of 1994)
(h) so much of the expenditure or aggregate of expenditures by an

assessee by way of royalty, technical services fee, technical know-
how fee or technical assistance fee or any fee of similar nature, as
exceeds the following-
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(i) For the first three year Ten percent (10%) of the net profit from
from the commencement business or profession, excluding any
of the business or profit or income of subsidiary or
profession associate or joint venture disclosed in
the statement of accounts
(ii) For subsequent income Eight percent (8%) of the net profit from
years business or profession, excluding any
profit or income of subsidiary or
associate or joint venture disclosed in
the statement of accounts
(i) any payment by way of salary or remuneration made otherwise than

by bank transfer by a person to any employee having gross monthly
salary of taka twenty thousand or more;
(ii) any payment exceeding Taka five lakhs paid by a person on account
of purchase of raw materials otherwise than by bank transfer
(inserted by F.A. 2021)
(j) any expenditure by way of incentive bonus exceeding ten per cent
of the net profit disclosed in the statement of accounts;
(k) any expenditure by war of overseas travelling, exceeding zero-

point five zero percent (0.50%) of the disclosed business turnover;
Provided that nothing of this clause shall apply to the overseas

traveling expenses by an assessee engaged in providing any
service to the Government where overseas traveling is a key
requirement of that service;
“(l) any payment by way of commission paid or discount made to its
shareholder director by a company;
(m) any payment by a person exceeding taka fifty thousand or more
otherwise than by a crossed cheque or bank transfer excluding -
(i) salary or remuneration made to any employee, without
prejudice to an obligation referred to in clause (i) ;
(ii) any payment for government obligation;
(iii) any payment on account of purchase of raw materials;”
62
(n) any payment by way of any rent of any property whether used for
commerical purposes, otherwise than by bank transfer.(Inserted
vide Finance Act, 2014)
(0) any payment made to a person who is required to obtain twelve
digit tax payer's indentification number and clauses (XXIII) (XXIX)
and (XXX) of sub section 3 section 184 A but fails to hold the
same at the time of payment. (Inserted vide Finance Act, 2017)
"(p) any promotional expense exceeding zero-point five zero percent
(0.50%) of the disclosed business turnover.
“Explanation - 1: For the purpose of the clause (p), ‘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.
Explanation - 2: For the purpose of this section, ‘bank transfer’
includes transfer of money by crossed cheque, mobile financial
services or any other digital means approved by the Bangladesh
Bank.”
(6) Provision for disallowance: Section 30A

The Deputy Commissioner of Taxes shall not make any disallowance or
deduction for any year any claim of the assessee in the trading account or profit and
loss account without specifying reason for such disallowance or deduction.
(7) Treatment of disallowances : Section 30B
“Notwithstanding anything contained in section 82C or any loss or profit

computed under the head "Income from business or profession", the amount of
disallowances made under section 30 shall be treated separately as "Income from
business or profession" and the tax shall be payable thereon at the regular rate.”
(Added 2019)
15. CAPITAL GAINS: SECTION 31 AND 32
(i) Determination of income
Any gains arising from transfer of a capital asset (both movable and
immovable) as defined in Section 2(15) of the Income Tax Ordinance is chargeable
to income tax in accordance with the Second Schedule of the Income Tax
Ordinance,1984 which prescribes rates of income tax in certain special cases.
63
In determining the gains on transfer, any expenditure incurred solely in
connection with the transfer of the capital asset and its cost of acquisition including
expenditure, if any, incurred for improvement of the asset are deductible from the
sale value.
In the case of acquisition of asset by purchase, the actual cost of acquisition is

taken to be cost of acquisition of the capital asset for the purpose of deduction. But
when the property is acquired by gift, bequest or will, or under a transfer on a revocable
or irrevocable trust or any distribution of capital asset on the liquidation of a company
or on any distribution of capital assets on the dissolution of a firm or other association
of persons or partition of a Hindu undivided family, actual cost of acquisition to the
previous owner as reduced by any depreciation allowance to the previous owner or
where the actual cost to the previous owner can not be ascertained, fair market value
of the asset on the date on which it became the property of the previous owner, shall
be taken to be cost of acquisition in the hands of the present owner.
In the case of acquisition of capital asset by succession, inheritance or

devolution, the fair market value prevailing at the time when the assessee became
the owner of such property, shall be the actual cost of acquisition of the capital
asset to the assessee.
(ii) Fair market value: Sections 2(30), 32(3) & (4)
Fair market value means, in relation to a capital asset the price which an asset
would ordinarily fetch on sale in the open market. If such price is not ascertainable,
the price which the Deputy Commissioner of Taxes may determine with the prior
approval of the Inspecting Joint Commissioner.
The residual value received on termination of lease agreement on maturity or
otherwise subject to the condition that such residual value plus the amount
realised during the currency of the lease agreement towards the cost of the asset is
not less than the cost of acquisition to the lessor financial institution.
Where in the opinion of the Deputy Commissioner of Taxes, the fair market
value of a capital asset transferred by an assessee as on the date of the transfer
exceeds the full value of the consideration declared by the assessee in respect of the
transfer of such capital asset by an amount of not less than fifteen per cent of the
value so declared, the full value of the consideration for such capital asset shall,
with the previous approval of the Inspecting Joint Commissioner of Taxes, be taken
to be its fair market value on the date of its transfer.
Where in the opinion of the Deputy Commissioner of Taxes, the fair market
value of a capital asset transferred by an assessee as on the date of the transfer
64
exceeds the declared value thereof by more than 25% of such declared value, the
Government may offer to buy the said asset in such manner as the National Board
of Revenue may prescribe.
(iii) Exemption of capital gains from tax
Capital gains or portion thereof arising out of transfer of certain capital assets
are exempt from the income tax under certain circumstances and upon fulfilment
of certain conditions. Following are the cases of full or partial exemption:-
(1) Transfer of capital asset used in the business: Section 32(5)
A capital gain arising from transfer of a capital asset "plant, machinery,

equipment, motor vehicle, furniture, fixture and computer" which immediately
before the date on which transfer took place was being used by the assessee for the
purposes of his business or profession shall be exempt from payment of the income
tax upto the extent as indicated below and upon fulfilment of the conditions
mentioned below:-
(a) A new capital asset for the purposes of his business or profession has
to be purchased within a period of one year before or after the date of
transfer.
(b) The declaration shall have to be filed for exemption before the
assessment is made.
(c) When the capital gain is greater than the cost of the new asset, the
capital gain upto the extent of cost of acquisition of the new asset shall
be exempt and the balance shall be charged to tax. In determining the
depreciation on such asset, cost shall be taken to be nil.
(d) When the capital gain is equal to or less than the cost of the new asset,
no tax shall be charged on the capital gain.
In determining the depreciation or the profit on disposal of depreciated asset,

or the capital gain on its transfer the cost of acquisition shall be reduced by the
amount of the capital gain.
The time-limit for purchase of the new asset can be extended by the Deputy
Commissioner of Taxes with prior approval of the Inspecting Joint Commissioner of
Taxes.
65
(2) Transfer of Government Securities: Section 32(7)
Capital gain which arises from transfer of Government securities only is

exempt from tax.
(3) Transfer of buildings and lands to a new company: Section 32(10)
When buildings and lands are transferred to a new company for setting up an
industry and the whole amount of capital gain arising out of such transfer is
invested in the equity of the said company, the capital gain shall not be charged to
tax as income of the year of transfer.
(4) Transfer of capital asset of a firm to a new company: Section 32(11)
When capital gain arises from the transfer of capital asset of a firm to a new
company registered under the Companies Act,1913 or the Companies Act,1994 and
the whole amount of capital gain is invested in the equity of the said company by
the partners of the firm, then the capital gain shall not be charged to tax as income
of the year of transfer.
(5) Transfer of stocks and shares of a public company by a non-

resident: (Proviso to Section 31 is deleted vide Finance Act, 2011)
Capital gains which arises to an assessee, being a non-resident from transfer

of stocks or shares of a public company as defined in the Companies Act, 1913 or
Companies Act, 1994 shall be deemed to be income in which the transfer took place.
(iv) Exemption not allowable on capital gains arising from certain

assets: Section 32(12)
No exemption is allowable on Capital gains which arises from transfer of the

following capital assets as is attributable to the cost of acquisition of such capital
asset in respect of which any investment allowance referred to in paragraphs 1, 2,
3, 4, 5, 6, 7, 8, 9, 10 and 11 of part `B’ of the Sixth Schedule was at any time
allowed, notwithstanding the exemption provisions available under sub-sections (5),
(7), (10) and (11) of Section 32.
" 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 the income of the assessee in respect
of the income year during which the transfer takes place."
66
"32A. Computation of capital gains from the transfer of business of
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."
16. INCOME FROM OTHER SOURCES: SECTION 33
(i) Income assessable under the head “Other sources”
This is the residuary head of income as mentioned in Section 20 of the Income

Tax Ordinance.
The following income of an assessee is assessable under the above head:
(1) Dividend and interest.
(2) Royalties and fees for technical services.

(3) Income from letting of machinery, plant or furniture and also of
buildings if letting of buildings is inseparable from the letting of
the machinery, plant or furniture.
(4) “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.”
(5) Income of any kind or from any source which is not classifiable
under any of the other heads specified in Section 20.
(ii) Deductions in the determination of income from “Other sources”:
Section 34
(1) Interest paid on money borrowed for the purpose of acquisition of

shares of a company.
67
Interest payable outside Bangladesh on which tax has not been
paid and from which tax has not been deducted at source shall
not however be admissible deduction.
(2) Any expenditure not being capital expenditure or personal

expenses spent solely for the purpose of making or earning the
relevant income.
Payment chargeable under the head “salary” on which tax has
not been paid or deducted therefrom at source shall not be
allowable deduction.
(3) Allowance for repairs, insurance premium, depreciation and
obsolescence allowance as are admissible in the determination of
income from business under section 29(1)(vi), 29(1)(vii), 29(1)(viii)
and 29(1)(xi) respectively subject to the same conditions and
limitations as if the income from such letting on hire were income
from business or profession.
Provision of Section 19(16) in respect of determination of income
when the sale value of depreciated assets exceeds the written
down value, shall also apply for the purpose of determination of
profits under this section.
(4) Notwithstanding anything contained in this section, no allowance
shall be made on account of --
(a) any interest chargeable under this Ordinance which is
payable outside Bangladesh on which tax has not been
paid and from which tax has not been deducted at
source under section 56; or
(b) any payment which is chargeable under the head
“Salaries” if tax has not been paid thereon or deducted
therefrom under section 50.
17. METHOD OF ACCOUNTING: (Section 35)

(1) All income classifiable under the head Agricultural income, income from
business or profession or income from other sources shall be computed
in accordance with the method of accounting regularly employed by the
assessee
(2) "(2) Notwithstanding anything contained in sub-section (1) the Board
may, in case of any business or profession, or class of business or
68
profession, or any other source of income, or any class of persons or
class or income, by a general or special order, direct that the accounts
and other documents shall be maintained in such manner and form,
the mode of payments of commercial transactions recorded in such
manner and form, as may be prescribed or as may be specified in such
director; and thereupon the income of the assessee shall be computed
on the basis of the accounts maintained, payments made and
transactions recorded accordingly". (Replaced vide Finance Act, 2014)
"(3) Without prejudice to the preceding sub-sections, every company as

defined in the Companies Act, 1913(VII of 1913) or †Kv¤úvbx AvBb, 1994
(1994 m‡bi 18bs AvBb ) shall, with the return of income required to be
filed under this Ordinance, furnish a copy of the trading account, profit
and loss account and the balance sheet in respect of the relevant
income year-
(a) certified by a chartered accountant to the effect that the accounts
are-
(i) maintained and the statements are prepared and reported

in accordance with Bangladesh Accounting Standards
(BAS)and Bangladesh Financial Reporting Standards
(BFRS)or in accordance with the International Accounting
Standards (IAS) and International Financial Reporting
Standards (IFRS) as adopted in Bangladesh; and
(ii) audited in accordance with the Bangladesh Standards on

Auditing (BSA);
(b) signed by the persons including as many directors as required
under sub-sections (1) and (2) of section 189 of †Kv¤úvbx AvBb, 1994
(1994 m‡bi 18bs AvBb ) (Replaced vide Finance Act, 2018)
(4) Where -
(a) no method of accounting has been regularly employed or if the
method employed is such that, in the opinion of the Deputy
Commissioner of Taxes, the income of the assessee cannot be
properly deducted therefrom; or
(b) in any case to which sub-section (2) applies, the assessee fails to
maintain accounts, make payments or record transactions in the
manner directed under that sub-section; or
69
(c) a company (or a registered firm) has not complied with the
requirements of sub-section (3); "or the certification of accounts
is not found verifiable" [Inserted vide F.A. 2018]
the income of the assessee shall be computed on such basis and in
such manner as the Deputy Commissioner of Taxes may think fit.
SECTION 37 : (Ammended by F.A. 2021)
In the section 37, the following two provisios will be added in place of the first
proviso:
“Provided that any loss in respect of any speculation business or any loss
under the head “Capital gains” shall be set off only against any income in respect
of speculation business or any income under the head “Capital gains”:
Provided further that any loss from any source, income of which is exempted
any income from any source:”
18. EXEMPTION AND ALLOWANCES: SECTION 44
Ka. Instead of clause (b) of sub-section (2) of Section 44, the following clause
(b) and (c) shall be inserted.
(b) anassessee, being a resident or a non-resident Bangladeshi, shall be

entitled to a credit from the amount of tax payable on his total income of the following
amount:
Total Income Amount of credit
(i) if the total income does not exceed taka 15 lakh 15% of the eligible amount
(ii) if the total income exceeds taka 15 lakh 10% of the eligible amount
(Replaced 2019)
(c) the "eligible amount" mentioned in clause (b) shall be the lesser of -
(i) the sums specified in all paragraphs excluding 15 and 16 of Part

B of the Sixth Schedule; or
(ii) 25% of the total income excluding any income for which a tax
exemption or a reduced rate is applicable under sub-section (4) of
section 44 or any income from any source or sources mentioned in
clause (a) of sub-section (2) of section 82C; or
70
(iii) one crore taka.";
kha Sub-section 3 deleted
ga. After sub-section (4), the following sub-section (5) shall be added: -
"(5) Notwithstanding anything contained in clause (b) of sub-section (4) or
any other section in Chapter VI -
(a) the income of a person for the relevant income year shall not be -
(i) exempted from tax; or
(ii) be subject to reduced rate of tax;
in an assessment year if the person fails to submit the return of income, as
required under section 75;
(b) any disallowance of expenditure under section 30, in calculating the
income of a source or of a person that is exempted from tax or is subject to a reduced
rate of tax, shall be treated as income for that source or of that person, as the case
may be, and tax shall be payable on such income at the regular rate."
c) Aggregate or admissible allowances under Part B of sixth schedule shall
not exceed one and half crore taka provided that amount admissible shall not under
any circumstances exceed thirty percent of the total income.
SRO 208- Law/Income Tax/2017 dated 21/06/2017
The Government by exercising the power conferred in sub-section 4 of
section 44 of the Income Tax Ordinance, 1984 exempts 100% of tax payable an
income earned by any Public Private Participation Company incorporated vide
section 22 and approved vide section 14 of Bangladesh Public Private Participation
Act, 2015 (Act 18 of 2015) for ten years from the date of commencement of
commercial activities following the annexation given below:-
(1) National Highways or Expressways and related Service Roads
(2) Flyovers
(3) Elevated and At-Grade Expressways
(4) River Bridges
(5) Tunnels
(6) River port
(7) Sea port
(8) Airport
(9) Subway
(10) Monorail
(11) Railway
71
(12) Bus Terminals
(13) Bus Depots
(14) Elderly care home :
Provided the following conditions are complied with -
(a) The company must take 12 digit TIN

(b) Accounts are to be maintained as per section 35 of the Income Tax
ordinance, 1984
(c) Income Tax Return is to be filed in accordance with section 75 of the
Income Tax Ordinance 1984.
SRO No. 209-Law/Income Tax/2017 dated 21/06/2017
The Government, by exercising the power conferred in clause (b) of sub-
section 4 of section 44 of the Income Tax Ordinance, 1984, exempts tax payable -
(a) on capital gain arising from the transfer fo the raised share capital
(b) on royalty, technical knowhow fees and technical assistance fees paid
for running the P.P.P. project for ten years from the date of staring
business activities of the Public Private Participation Company
constituted under section 22 and approved vide section 14 of
Bangladesh Public Private Participation Act, 2015 (Act No. 18 of 2015)
as per the following annexation :-

(2) Flyovers
(4) River Bridges
(5 Tunnels
(6) River port
(7) Sea port
(8) Airport
(9) Subway
(10) Monorail
(11) Railway
(12) Bus Terminals
(13) Bus Depots
(14) Elderly care home:
72
The Government, by exercising the power conferred in clause (b) of sub-
section 4 of section 44 of the Income Tax Ordinance 1984, exempts fifty percent of
tax payable by the appointed foreign technicians for three years from the date of
appointment by the Public Private Participation Company incorporated under
section 22 and approved vide section 14 of the Bangladesh Public Private
Participation Act, 2015 (Act No. 18 of 2015) as per the following Annexation:-

(2) Flyovers
(4) River Bridges
(5) Tunnels
(6) River port
(7) Sea port
(8) Airport
(9) Subway
(10) Monorail
(11) Railway
(12) Bus Terminals
(13) Bus Depots
(14) Elderly care home:
Subject to the following conditions:-
(a) The foreign technician will cease to get the benefit on completion of five
years from the date of commercial activities of the company;
(b) The foreign technican shall have to take twelve digit TIN before availing
the said exemption benefit; and
(c) The foreign technician shall have to submit Income Tax Return as per
the provision of section 75 of the Income Tax Ordinance, 1984.
19. TAX HOLIDAY FOR INDUSTRIAL UNDERTAKING: SECTION 45(2A), (2B)

and (2C)
(a) Conditions for approval of tax holiday
Specified industrial undertaking is eligible for tax holiday which fulfills the
following conditions:-
73
(i) That the industrial undertaking must be set up between the first day of
July, 1985 and the thirtieth day of June, 1995 (both days inclusive). For
industries set up from the 1st July, 1995, tax holiday will be available
as per terms mentioned in page 48.
The undertakings set up between the first day of July,1974 and the
thirtieth day of June,1985 (both days inclusive) are also eligible for tax
holiday upon fulfilment and subject to the conditions as set forth in
Sections 45(1) & 45(2).
(ii) That it is owned and managed by a company formed and registered
under the Companies Act, 1913 or the Companies Act, 1994 or a body
corporate formed under an act of Parliament, having its registered office
in Bangladesh and a subscribed and paid up capital of not less than one
lakh taka on the date of commencement of commercial production.
(iii) That it must apply in the prescribed form to the Board within 180 days
of the date on which the commercial production starts, for its approval
for tax holiday.
The Board may however waive the time-limit if it is satisfied that there
was sufficient cause for not making the application within the said
period of 180 days.
In pursuance to sub-section (2C) inserted during 1992, the Board shall
give its decision on an application within three months from the date it
receives the application, failing which the undertaking shall be deemed
to have been approved for tax holiday.
In view of the time-limit set for disposal of an application, care should
be taken to file the application in the prescribed form complete in all
respects and duly verified.
(iv) That thirty per cent of the exempted income is invested during the
period or within one year from the end of the exemption period, in the
same undertaking or in any new industrial undertaking or in stocks and
shares of a public company or in Government bonds or securities.
The quantum of investment as mentioned above shall be reduced by the
amount of dividend if any declared by the company enjoying tax exemption under
this section.
It is important to note here that exemption once granted to an industrial
undertaking may be cancelled by the Deputy Commissioner of Taxes if he finds that
74
any of the conditions stipulated under the law for the purpose of granting
exemption under the tax holiday scheme has not been fulfilled.
Exemption once granted may also be withdrawn on an application made not

later than six months from the date of approval to this effect by the assessee.
The Board may, in the public interest, cancel or suspend fully or partially any
exemption allowed under this section.
(b) Period of exemption
Periods of exemption for industrial undertakings set up in the different areas

are shown below:-
(1) For specified “Special Economic Zone”. - 12 years.
(2) For specified “Least Developed Areas”. - 9 years.
(3) For specified “Less Developed Areas”. - 7 years.
(4) For the city of Dhaka, Chittagong, or Khulna or the

Municipality of Narayanganj or within 10 miles
from the outer limits thereof. - 5 years.
(c) Computation of income
Incomes profits or gains of an industrial undertaking which enjoys tax holiday

shall be computed in the following manner:-
(1) Income, profits or gains shall be computed separately from other income,
profits or gains of the assessee, if any.
(2) Loss sustained by a tax holiday unit cannot be set off against the profits
of the taxable unit and such loss cannot be carried forward beyond the
tax holiday period.
(3) Only normal depreciation allowance, shall be allowed.
(4) Capital gains of tax holiday unit which is chargeable under Sections 31
and 32 of the Ordinance will not be exempt from tax.
(5) Any dividend distributed by the tax holiday company to its shareholders
out of its profit shall not be exempt from tax.
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20. TAX HOLIDAY FOR TOURIST INDUSTRIES; SECTION 46(2A), (2B) AND (2C)
(a) Tourist industry specified for tax holiday
(i) Tourist industry set up in Bangladesh between the first day of

July,1985 and thirtieth day of June, 2000 (both days inclusive) are
eligible for tax holiday subject to fulfilment of specified conditions.
(ii) Tourist industry means a business, industry or undertaking which

caters for the tourists including setting up, establishments or
running of hotels, motels, hunting lodges, amusement and theme
park, holiday home, tourist resort, family fun and games, energy
park and private picnic spots of such standard as, the National
Board of Revenue, may, by Notification in the official Gazette specify.
(iii) Under S.R.O. No.200-L/2000 dated 3rd July, 2000 the National
Board of Revenue specified the following standard to be the
standard of a tourist industry for the purpose of tax holiday:-
(a) The number of guest-rooms should not be less than 30 if the
industry is set up at Dhaka, Chittagong and Khulna and 10
if it is set up in other places and each such industry should
have adequate public facilities, such as dining hall, lobby
space etc.
(b) Each guest-room should have an attached bathroom
equipped with modern sanitary fittings.
(c) At least 50% of the guest-rooms should be air-conditioned.
(d) Each guest-room should be fitted with a telephone or there
should be at least one telephone for each floor.
(iv) The National Board of Revenue reserves the right to relax one or
more of the aforesaid standards in the case of an industry set up
in places other than Dhaka and Chittagong.
(b) Conditions for approval of tax holiday
Tax holiday will be allowed to a tourist industry which fulfils the following
conditions:-
(1) That the industry is owned and managed by a Bangladeshi company
having a subscribed and paid up capital of not less than one lakh Taka
on the date of commencement of commercial services.
76
(2) That the industry shall have such service facilities as may be specified
by the National Board of Revenue.
(3) That not less than thirty per cent of the exempted income is invested
during the period or within one year from the end of the exemption period,
in the same undertaking or in any new industrial undertaking or in stocks
and shares of a public company or in Government Bonds or securities.
The quantum of investment as mentioned above shall be reduced by the
amount of dividend if any declared by the company enjoying tax
exemption under this section.
(4) An application for exemption in the prescribed form and verified in the
prescribed manner should be made to the National Board of Revenue
within 180 days of the date on which the tourist industry is put into
commercial service.
In pursuance to sub-section (2C) inserted during 1992 the Board shall
give its decision on an application within three months from the date it
receives the application, failing which the industry shall be deemed to
have been approved for Tax Holiday.
In view of the time-limit set for disposal of an application, care should

be taken to file the application in the prescribed form, complete in all
respects and duly verified.
(5) The tourist industry shall have to be approved by the National Board of
Revenue for this purpose.
(6) National Board of Revenue may cancel tax holiday if an application is made
by the assessee, not later than six months from the date of approval.
(7) Exemption once granted may be cancelled by the Deputy Commissioner

of Taxes if he finds that any of the necessary conditions under this
section has not been fulfilled.
The Board may, in the public interest, cancel or suspend fully or partially any
exemption allowed under this section.
(c) Period of exemption

Categorised areas and period of the Tax Holiday are mentioned below:-
(1) For specified “Special Economic Zone”. - 12 years.
(2) For specified “Least Developed Areas”. - 9 years.
77
(3) For specified “Less Developed Areas”. - 7 years.
(4) For the city of Dhaka, Chittagong, or Khulna
or the Municipality of Narayanganj or within
15 miles from the outer limits thereof. - 5 years.
21. TAX HOLIDAY FOR NEWLY ESTABLISHED INDUSTRIAL UNDERTAKING,

TOURIST INDUSTRY AND PHYSICAL INFRASTRUCTURE FACILITY:
SECTION 46A
A. CONDITIONS FOR TAX HOLIDAY:
Under section 46A, period of tax holiday has been further extended for 3 years
beyond 30/6/2005, i.e. upto 30/6/2008 profits and gains under section 28 from
industrial undertaking, Tourist industry or Physical infrastructure facility
(hereinafter referred to as the said undertaking) shall be exempt from the tax
payable under this ordinance subject to the following conditions:-
(1) That the undertaking is set up in Bangladesh between the 1st day of
July,1995 and the 30th day of June, 2008 (both days inclusive).
(2) That the said undertaking is owned and managed by -
(i) a body corporate established by or under an Act of Parliament
with its head office in Bangladesh; or
(ii) a company as defined in the Companies Act,1913 or the Companies

Act,1994 with its registered office in Bangladesh and having a
subscribed and paid up capital of not less than Tk.1,00,000/- on the
date of commencement of commercial production or operation.
(3) That thirty per cent of the income exempted under sub-section (I) is
invested in the said undertaking or in any new industrial undertakings
during the period of exemption or within one year from the end of the
period to which the exemption under that sub-section relates and in
addition to that another ten per cent of the income exempted under sub-
section (I) is invested in each year before the expiry of three months from
the end of income year in the purchase of shares of a company listed
with any stock exchange, failing which the income so exempted shall,
notwithstanding the provisions of this Ordinance, be subject to tax in
the assessment year for which the exemption was allowed.
Provided that the quantum of investment referred to in this clause shall
be reduced by the amount of dividend, if any declared by the company
enjoying tax exemption under this section.
78
Provided further that, the provision for purchase of shares of a company
listed with any stock exchange referred to in this clause shall not be
applicable to ready made garments industry, if it re-invested forty
percent of the income exempted under sub-section (1) in the said
undertaking or in any new industrial undertaking during the the period
of exemption or within one year from the end of the period to which the
exemption under that sub-section relates.
(4) Where the undertaking enjoying tax holiday makes any commercial
transaction with another undertaking or company having one or more
common sponsor directors and at the time of assessment, the Deputy
Commissioner is satisfied that the undertaking has purchased or sold
goods at a price which is higher or lower than the market price and the
undertaking has done the same with the intent of reducing the income
of another undertaking or company, the tax holiday will be deemed to
have been withdrawn for that assessment year.
(5) that the undertaking is not formed by splitting up or by reconstruction
or reconstitution of an existing business or by transfer to a new
business of any machinery or plant used in Bangladesh at any time
before the commencement of the new business.
(6) that the undertaking must be approved by the Board.
An application in the prescribed form for approval of the undertaking should

be filed to the Board within six months from the end of the month of commencement
of commercial production or operation.
The Board shall give its decision within forty-five days from the date of receipt
of the application failing which the undertaking shall be deemed to have been
approved for tax-holiday.
Provided that the Board shall not reject an application without giving the
applicant a reasonable opportunity of being heard.
If any person is aggrieved by the Board’s decision, an application may be made

within four months from the date of receipt of the Board’s decision for revision of its
previous decision or order. The Board may pass such order in relation thereto as it
thinks fit.
Any income of the said undertaking resulting from any disallowance under
section 30 will be taxable.
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B. PERIOD OF EXEMPTION:
(i) For industrial undertaking set up in : For a period of four years

Dhaka and Chittagong Divisions beginning with the month of
excluding the Hill Districts of Rangamati, commencement of commercial
Bandarban and Khagrachari. production or operation.
(ii) For industrial undertaking set up in : For a period of six years
Rajshahi, Khulna, Sylhet and Barisal beginning with the month of
Divisions and the Hill Districts of commencement of commercial
Rangamati, Bandarban and Khagrachari. production or operation.
(1A) Industrial undertaking, tourist industry, or physical infrastructure

facility does not include expansion of an existing undertaking for the purpose of this
section.
(i) “industrial undertaking” means an industry engaged in the production

of textile, textile machinery, high value garments, pharmaceuticals, melamine,
plastic products, ceramics, sanitary ware, steel from iron ore, fertilizer, insecticide
& pesticide, computer hardware, petro-chemicals, basic raw materials of drugs,
chemicals, pharmaceuticals, agricultural machine, ship building, boilers,
compressors and any other category of industrial undertaking as the Government
may by notification in the official Gazette specify.
(ii) “physical infrastructure facility” means sea or river port, container

terminals, internal container depot. container freight station, LNG terminal and
transmission line, CNG terminal and transmission line, gas pipe line, flyover, large
water treatment plant & supply through pipe line, solar energy plant, export
processing zone and any other category of physical infrastructure facility as the
Government may by notification in the official Gazette specify; By SRO No.
201/Ain/IT/2005 dated 6 July, 2005 the previous SRO No. 354-Ain/99 dated 2nd
December, 1999 concerning the list of physical infrastructure facility for the purpose
of section 46A has been withdrawn.
(iii) “tourist industry” means residential hotel having facility of three star or
more and any other category of tourist industry facility as the Government may by
notification in the official Gazette specify.
C. WITHDRAWAL AND CANCELLATION:
(i) An approved undertaking may apply in writing not later than one year
from the date of approval, for cancellation of the approval.
80
(ii) The Deputy Commissioner of Taxes may in course of making assessment
withdraw the exemption if one or more of the conditions are not fulfilled.
(iii) The Board in the public interest may cancel or suspend fully or partially
any exemption allowed under this section.
D. COMPUTATION OF INCOME:
(i) The profits and gains shall be computed separately from other income,
profits and gains of the assessee, in the same manner as is applicable to
income chargeable under the head “income from business or profession”.
(ii) Loss sustained in a tax-holiday undertaking shall not be set off against
profits of the taxable units. Loss shall be carried forward to be set off
against income from same undertaking in the following year or years
but loss shall not be carried forward beyond tax-holiday period.
(iii) Only normal depreciation allowance, if any, shall be allowed.
(iv) Any dividend distributed by a tax-holiday company to its share-holders

out of its exempted profit shall not be exempt from tax.
(v) Capital gains earned by a tax-holiday undertaking shall not be exempt

from tax.
E. “TAX HOLIDAY FOR HOSPITAL: S.R.O. NO. 204-AIN/IT/2005 dated 6th

July, 2005
S.R.O. No. 205-Ain/IT/2005 dated 6th July, 2005 a newly established private
hospital will be eligible for exemption from income tax for another 5 years subject
to the following conditions:
(1) The hospital is owned by a company registered under the Companies

Act, 1913 or the Companies Act, 1994.
(2) In addition to the hospital established between the period from 1st July,
1999 to 30th June, 2005, the hospital which is established between
July, 1, 2005 and June 30,2008 in the private sector.
(3) The hospital is housed in a building constructed on the company’s own

land.
(4) The hospital has number of beds as mentioned below:
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(a) 200 beds in the case of general hospital.
(b) 50 beds in the case of specialised hospital for heart, kidney and
cancer patients.
(5) 10% of the beds must be kept reserved for treatment of poor patients
free of charge.
The owner of the hospital enjoying exemption from tax shall file return of
income to the concerned Deputy Commissioner of Taxes along with statement of
accounts and relevant documents & evidences in respect of the concerned year of
exemption and the Deputy Commissioner of Taxes will determine the income u/s.
28 and 29 along with the owner’s income from other sources if any, and make the
income-tax assessment accordingly.
F. TAX HOLIDAY NOT ELIGIBLE IN CERTAIN CASES
A new industry, wherein investment of any sum by any person during the
period between the first day of January,1997 and the thirty-first day of
December,1999 is exempt from tax without any question as to the source of the
invested sum under section 19A shall not be eligible for tax-holiday.
Such industry may however be considered for tax-holiday if the assessee pays
tax at the rate of seven and a half per cent on the invested amount before the filing
of return for the relevant income year.
G. INDUSTRIES SPECIFIED FOR TAX HOLIDAY
The various classes of industries specified by the National Board of Revenue

for the purposes of exemption under tax holiday scheme (S.R.O. Nos. 340-L/75
dated 30th September,1975, 48-L/77 dated 7th February,1977 and 279-L/79
dated 8th October, 1979) are as follows:-
(1) Chemicals, drugs and pharmaceuticals (basic manufacturers);

(2) Insecticides and pesticides (basic manufacturers);
(3) Petro-chemicals;
(4) Wires and cables;
(5) Agricultural machineries;
(6) Boilers and compressors;
(7) Tractors;
82
(8) Machine tools and manufacture of other capital equipments;
(9) Manufacture of trucks, cars, scooters, auto-rickshaws and bicycles;
(10) Shipbuilding and repair;
(11) Diesel Engines and I. C. Engines;
(12) Textile machineries including manufacture of looms and spindles;
(13) Ceramic and sanitary wares;
(14) Livestock food;
(15) Gas and electric appliances, gas and electric meters and water meters;
(16) Components of above;
(17) Surgical instruments;
(18) Sports goods;
(19) Cutlery;
(20) Carpets;
(21) Other industries, which export at least 30% of their production;
(22) Poultry and dairy farming;
(23) Any other industry using wholly or mainly raw materials produced in
Bangladesh;
(24) Any industry involving a manufacturing process;
(25) Any other industry as may be prescribed by National Board of Revenue
in consultation with the Ministry of Industries.
This list is applicable for industries set up on or before 30th June, 2005.
H. NEW LIST OF ELIGIBLE SECTORS FOR TAX HOLIDAY

New list of eligible sectors for tax holiday with effect from 1st July, 2005 has
been given below: (Finance Act, 2005 sub-section (IA) of amended section-46(A)).
(1) Textile;
(2) High Value Readymade Garments;
(3) Pharmaceuticals;
(4) Melamine;
(5) Plastic products;
(6) Ceramics & sanitary ware;
(7) Steel from iron ore;
83
(8) Fertilizer;
(9) Insecticide & pesticide;
(10) Computer hardware;
(11) Residential hotel having facility of three star or more;
(12) Petro-chemicals;
(13) Basic raw materials of drugs, chemicals & pharmaceuticals;
(14) Agricultural machine;
(15) Ship building;
(16) Boilers & compressors;
(17) Textile machinery;
(18) Physical infrastructure:
(a) Sea or river port;
(b) Container terminals, internal container depot (ICD) container
freight station (CFS),
(c) LNG terminal and transmission line;
(d) CNG terminal and transmission line;
(e) Gas pipeline;
(f) Flyover;
(g) Large water treatment plant & supply through pipe line;
(h) Waste treatment plant;
(i) Solar Energy Plant; and
(j) Export processing zone;
And any other category of industrial undertaking as the government may by

notification in the official Gazette specify.
I. EXEMPTION FROM TAX OF NEWLY ESTABLISHED INDUSTRIAL

UNDERTAKINGS: SECTION 46B (amended vide F.A. 2013)
(1) Subject to the provisions of this Ordinance, income, profits and gains under
section 28 from an industrial undertaking (hereinafter referred to as the said
undertaking) set-up in Bangladesh between the first day of July, 2011 and the
thirtieth day of June, 2019 (both days inclusive) shall be exempted from the tax
payable under this Ordinance for the period, and at the rate, specified blow:
If the said undertaking is set up in -
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(i) Dhaka, Mymensingh and Chittagong divisions, excluding Dhaka,
Nargayanganj, Gazipur, Chittagong, Rangamati, Bandarban and
Khagrachari districts, for a period of five years beginning with the month
of commencement of commercial production of the said undertaking:

For the first and second year 100% of income
For the third year 60% of income
For the fourth year 40% of income
For the fifth year 20% of income
(ii) Rajshahi, Khulna, Sylhet, Barisal and Rangpur divisions excluding city
corporation area and Rangamati, Bandarban and Khagrachari districts,
for a period of ten years beginning with the moth of commencement of
commercial production of the said undertaking:

For the sixth year 25% of income
For the seventh to tenth year 20% of income
“Provided that an industry engaged in the production of item as referred to in

clause (e) or clause (l) of sub-section (2) shall be entitled for exemption from tax
under the provisions of this section even if it is set up in the districts of Dhaka,
Gazipur, Narayanganj or Chittagong.” (vide Finance Act, 2014)
(2) For the purpose of this section -
"industrial undertaking" means an industry engaged in the production

of -
(a) active pharmaceuticals ingredient industry and radio
pharmaceuticals industry;
(aa) automobile manufacturing industry;
(b) barrier contraceptive and rubber latex;
(c) basic chemicals or dyes and chemicals;
(d) basic ingredients of electronic industry (e.g. resistance,
capacitor, transistor, integrator circuit);
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(dd) bi-cycle manufacturing industry;
(e) bio-fertilizer;
(f) biotechnology;
(g) boilers;
(gg) brick made of automatic Hybrid Hoffmann Kiln or Tunnel Kiln
technology
(h) compressors;
(i) computer hardware;
(j) energy efficient appliances;
(k) insecticide or pesticide;
(l) petro-chemicals;
(m) pharmaceuticals;
(n) processing of locally produced fruits and vegetables;
(o) radio-active (diffusion) application industry (e.g. developing
quality or decaying polymer or preservation of food or disinfecting
medicinal equipment;
(p) textile machinery;
(q) tissue grafting;
(qq) tyre manufacturing industry; or
(r) any other category of industrial undertaking as the Government
may, by notification in the official Gazette, specify.
(3) Notwithstanding anything contained in sub-section (2), for the purpose
of this section industrial undertaking shall not include expansion of
such an existing undertaking.
(4) The exemption under sub-section (1) shall apply to the said
undertaking if it fulfils the following conditions, namely :-
(a) that the said undertaking is owned and managed by -
(i) a body corporate established by or under any law for the time
being in force with its head office in Bangladesh; or
(ii) a company as defined in Companies Act, 1994 (Act, 18 of
1994) with its registered office in Bangladesh and having a
subscribed and paid up capital of not less than two million
taka on the date of commencement of commercial production;
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(b) that thirty percent of the exempted income under subsection (1)
is invested in the said undertaking or in any new industrial
undertaking during the period of exemption or within one year
from the end of the period to which the exemption under that
sub-section relates and in addition to that, another ten percent of
the exempted income under sub-section (1) is invested in each
year before the expiry of three months from the end of the income
year in the purchase of shares of a company listed with any stock
exchange, failing which the income so exempted shall,
notwithstanding the provisions of this Ordinance, be subject to
tax in the assessment year for which the exemption was allowed.
Provided that the quantum of investment referred to in this clause
shall be reduced by the amount of dividend, if any, declared by the
company enjoying tax exemption under this section.
(c) that the said undertaking is not formed by splitting up of by
reconstruction or reconstitution of business already in existence
or by transfer to a new business of a machinery or plant used in
business which was being carried on in Bangladesh at any time
before the commencement of the new business;
(d) that the said undertaking is approved, and during the relevant
income year, stands approved by the Board for the purposes of this
section;
(e) that application in the prescribed form for approval for the purposes
of this section, as verified in the prescribed manner, is made to the
Board within six months from the end of the month of
commencement of commercial production;
(f) that the said undertaking obtained a clearance certificate for the
relevant income year from the Directorate of Environment;
(g) that the said undertaking maintains books of accounts on a

regular basis and submits return of its income as per provisions
laid down in section 75 of this Ordinance."
(5) Notwithstanding anything contained in this section, where a undertaking
enjoying exemption of tax under this section is engaged in any commercial
common sponsor directors, and during the course of making an
assessment of the said undertaking if the Deputy Commissioner of Taxes
is satisfied that the said undertaking has purchased or sold goods at higher
or lower price in comparison to the market price with intent to reduce the
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income of another undertaking or company, the exemption of tax of that
undertaking shall be deemed to have been withdrawn for that assessment
year in which such transaction is made.
(6) The Board shall give its decision on an application made under clause
(e) of sub-section (4) within forty five days from the date of receipt of the
application by the Board, failing which the undertaking shall be deemed
to have been approved by the Board for the purposes of this section:
Provided that the Board shall not reject any application made under this
section unless the applicant is given a reasonable opportunity of being
heard.
(7) The Board may, on an application of any person aggrieved by any decision
or order passed under sub-section (6), if the application is made within
four months of the receipt of such decision or order, review the previous
decision or order and pass such order in relation thereto as it thinks fit.
(8) The income, profits and gains of the undertaking to which this section
applies shall be computed in the same manner as is applicable to income
chargeable under the head “Income from business or profession”:
Provided that in respect of depreciation, only the allowances for normal
depreciation specified in paragraph 3 of the Third Schedule shall be allowed.
applies shall be computed separately from other income, profits and
gains of the assessee, if nay, and where the assessee sustains a loss
from such undertaking it shall be carried forward and set off against the
profits and gains of the said undertaking for the following year and
where it cannot be wholly set off, the amount of loss not so set off, shall
be carried forward beyond the period specified by the Board in the order
issued under sub-section (6) or (7).
(10) Unless otherwise specified by the Government, nothing contained in
this section shall be so construed as to exempt the following from tax
chargeable under this section:-
(a) any dividend paid, credited or distributed or deemed to have been
paid, credited or distributed by a company to its share-holders
out of the profits and gains;
(b) any income of the said undertaking classifiable as “Capital gains”
chargeable under the provisions of section 31;
(c) any income of the said undertaking resulting from disallowance
made under section 30.
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(11) Where any exemption is allowed under this section and in the course of
making assessment, the Deputy Commissioner of Taxes is satisfied that
any one or more of the conditions specified in this section are not
fulfilled, or any individual not being a Bangladeshi citizen is employed
or allowed to work without prior approval of the Board of Investment or
any competent authority of the Government, as the case may be for their
purpose, the exemption shall stand withdrawn for the relevant
assessment year and the Deputy Commissioner of Taxes shall
determine the tax payable for such year.
(12) Any such undertaking approved under this section may, not latter than
one year from the date of approval, apply in writing to the Board for the
cancellation of such approval, and the Board may pass such order or
orders thereon as it may deem fit.
(13) Notwithstanding anything contained in this section, the Board may, in

the public interest, cancel or suspend fully or partially any exemption
allowed under this section.
(14) The Board may make rules regulating the procedure for the grant of
approval under sub-section (6), review under sub-section (7), furnish
information regarding payment of other taxes by thesaid undertaking,
and take such other measure connected therewith or incidental to the
operation of this section as it may deem fit.”
J. EXEMPTION FROM TAX OF NEWLY ESTABLISHED INDUSTRIAL

UNDERTAKINGS SET UP BETWEEN THE PERIOD OF JULY, 2019 AND
JUNE, 2024. : SECTION 46BB (vide F.A. 2019)
46BB: Subject to the provisions of the Ordinance, income, profits and gains
under section 28 from an industrial undertaking (hereafter referred to as the said
undertaking) set up in Bangladesh between the first day of July, 2019 and the
thirtieth day of June, 2024 (both days inclusive) shall be exempted from tax payable
under this Ordinance for the periods and at the rates specified below;
(i) if the said undertaking is set up in Dhaka, Mymensingh and

Chattogram divisions, excluding Dhaka, Narayanganj, Gazipur,
Chattogram, Rangamati, Bandarban and Khagrachari districts, for a
period of five years beginning with the month of commencement of
commercial production of the said undertaking:
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Period of exemption Rate of exemption
For the first year 90% of income
For the second year 80% of income
(ii) if the said undertaking is set up in Rajshahi, Khulna, Sylhet, Barishal

and Rangpur divisions (excluding City Corporation area) and
Rangamati, Bandarban and Khagrachari districts, for a period of ten
years beginning with the month of commencement of commercial
production of the said undertaking:

For the first and second years 90% of income
For the seventh year 40% of income
For the eighth year 30% of income
For the ninth year 20% of income
For the tenth year 10% of income
Provided that any industry engaged in the production of item as referred to

in clause (viii) or clause (xii) of sub-section (2) shall be entitled to exemption from
tax under the provision of this section even if it is set up in the districts of Dhaka,
Narayanganj or Chattogram.
(2) For the purpose of this section, “industrial undertaking” means -

(a) an industry engaged in, or in the production of, -
(i) active pharmaceuticals ingredient and radio pharmaceuticals;
(ii) agriculture machineries;
(iii) automatic bricks;
(iv) automobile;
(v) barrier contraceptive and rubber latex;
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(vi) basic components of electronics (e.g. resistor, capacitor,
transistor, integrated circuit, multilayer PCB etc.)
(vii) bi-cycle including parts thereof;
(viii) bio-fertilizer;
(ix) biotechnology based agro products;
(x) boiler including parts and equipments thereof;
(xi) compressor including parts thereof;
(xii) computer hardware;
(xiii) furniture;
(xiv) home appliances (blender, rice cooker, microwave oven,
electric oven, washing machine, induction cooker, water
filter etc.)
(xv) insecticides or pesticides;
(xvi) leather and leather goods;
(xvii) LED TV;
(xviii) locally produced fruits and vegetable processing;
(xix) mobile phone;
(xx) petrochemicals;
(xxi) pharmaceuticals;
(xxii) plastic recycling;
(xxiii) textile machinery;
(xxiv) tissue grafting;
(xxv) toy manufacturing;
(xxvi) tyre manufacturing;
"(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;"
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(b) any other category of industrial undertaking as the Government
may, by notification in the official Gazette, specify.
(3) Notwithstanding anything contained in sub-section (2), for the purpose

of this section industrial undertaking shall not include expansion of
such an existing undertaking.
(4) The exemption under sub-section (1) shall apply to the said undertaking
if it fulfills the following conditions, namely:-
(a) that the said undertaking is owned and managed by-
(i) a body corporate established by or under any law for the

time being in force with its head office in Bangladesh; or
(ii) a company as defined in †Kv¤úvbx AvBb, 1994 (1994 m‡bi 18 bs AvBb) wih
its reistered office in Bangladesh and having a subscribed and
paid up capital of not less than two million taka on the date
of commencement of commercial production;
(b) that thirty percent of the exempted income under sub-section (1)
is invested in the said undertaking or in any new industrial
undertaking during the period of exemption or within one year
from the end of the period to which the exemption under that
sub-section relates and tin addition to that, another ten percent
of the exempted income under sub-section (1) is invested in each
year before the expiry of three months from the end of the income
year in the purchase of shares of a company listed with any stock
exchange, failing which the income so exempted shall,
tax in the assessment year for which the exemption was allowed;
Provided that the quantum of investment referred to in this clause

shall be reduced by the amount of dividend, if any, declared by the
company enjoying tax exemption under this section;
(c) that the said undertaking is not formed by splitting up or by

reconstruction or reconstitution of business already in existence
or by transfer to a new business of any machinery or plant used
in business which was being carried on in Bangladesh at any
time before the commencement of the new business;
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(d) that the said undertaking is approved, and during the relevant
income year, stands approved by the Board for the purposes of
this section;
(e) that application in the prescribed form for approval for the
purposes of this section, as verified in the prescribed manner, is
made to the Board within six months from the end of the month
of commencement of commercial production;
(f) that the said undertaking obtained a clearance certificate for the
relevant income year from the Directorate of Environment;
(g) that the said undertaking maintains books of accounts on a

regular basis and submits return of its income as per
provisions laid down in section 75 of this Ordinance.
(5) Notwithstanding anything contained in this section, where an undertaking

enjoying exemption of tax under this section is engaged in any commercial
common sponsor directors, and during the course of making an
assessment of the said undertaking if the Deputy Commissioner of Taxes
is satisfied that the said undertaking has purchased or sold goods at
higher or lower price in comparison to the market price with intent to
reduce the income of another undertaking or company, the exemption of
tax of that undertaking shall be deemed to have been withdrawn for that
assessment year in which such transaction is made.
(e) of sub-section (4) within forty five days from the date of receipt of the
application by the Board, failing which the undertaking shall be deemed
to have been approved by the Board for the purposes of this section:
section unless the applicant is given a reasonable opportunity of being heard.
(7) The Board may, on an application of any person aggrieved by any

decision or order passed under sub-section (6), if the application is
made within four months of the receipt of such decision or order, review
the previous decision, order or orders and pass such order in relation
thereto as it thinks fit.
applies shall be computed in the same manner as is applicable to income
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applies shall be computed separately from other income, profits and
gains of the assessee, if any, and where the assessee sustains a loss
from such undertaking, it shall be carried forward and set off against
the profits and gains of the said undertaking for the next year and where
it cannot be wholly so set off, the amount of the loss not so set off, shall
be carried forward for the following year and so on, but no loss shall be
carried forward beyond the period specified by the Board in the order
issued under sub-section (6) or (7).
chargeable under this section, namely-

paid, credited or distributed by a company to its shareholders out
of the profits and gains;
(b) any income of the said undertaking classifiable as “Capital gains”
(c) any income of the said undertaking resulting from disallowance

made under section 30.
fulfilled or any individual not being a Bangladeshi citizen is employed or
allowed to work without prior approval of any competent authority of
Government for this purpose, the exemption shall stand withdrawn for
the relevant assessment year and the Deputy Commissioner of Taxes
shall determine the tax payable for such year.
(12) Any such undertaking approved under this section may, not later than
one year from the date of approval, apply in writing to the Board for the

94
approval under sub-section (6), review under sub-section (7), furnishing
information regarding payment of other taxes by the said undertaking,
and take such other measures connected therewith or incidental to the
operation of this section as it may deem fit.
Explanation.- For the purpose of this section “set up” means completion of
establishment of the industry referred to in this section.”
K. EXEMPTION OF TAX BY NEWLY ESTABLISHED PHYSICAL

INFRASTRUCTURE FACILITY (SET UP BETWEEN THE PERIOD OF JULY,
2011 AND JUNE, 2019, ETC IN CERTAIN CASES) : SECTION 46C (vide F.A.
2014)
(1) Subject to the provisions of this Ordinance, income, profits and gains under
section 28 from physical infrastructure facility, hereinafter referred to as the said
facility, set up in Bangladesh between the first day of July, 2011 and the thirtieth
day of June, 2019 (both days inclusive) shall be exempted from the tax payable
under this Ordinance for ten years beginning with the month of commencement of
commercial operation, and at the rate, specified below:

(2) For the purpose of this section, "physical infrastructure facility means,-
(a) deep sea port;
(b) elevated expressway;
(c) export processing zone;
(d) flyover;
(e) gas pipe line;
(f) Hi-tech park;
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(g) Information and Communication Technology (ICT) village or
software technology zone;
(h) Information Technology (IT) park;
(i) large water treatment plant and supply through pipe line;
(j) Liquefied Natural Gas (LNG) terminal and transmission line,
(k) mono-rail;
(l) rapid transit;
(m) renewable energy (e.g energy saving bulb, solar energy plant, windmill);
(n) sea or river port;
(o) toll road or bridge;
(p) underground rail;
(q) waste treatment plant; or
(r) any other category of physical infrastructure facility as the
Government may, by notification in the official Gazette, specify.
(3) The exemption under sub-section (1) shall apply to the said facility if it
fulfils the following conditions, namely:-
(a) that the said facility is owned and managed by-

(ii) a company as defined in company Act, 1994 (Act 18 of
1994) with its registered office in Bangladesh and having a
taka on the date of commencement of commercial
operation;
is invested in the said facility or in any new physical
infrastructure facility during the period of exemption or within
one year from the end of the period to which the exemption under
that sub-section relates and in addition to that, another ten
percent of the exempted income under sub-section (1) is invested
in each year befor ethe expiry of three months from the end of the
income year in the purchase of shares of a company listed with
any stock exchange, failing which the income so exempted shall,
tax in the assessment year for which the exemption was allowed:
96
Provided that the quantum of investment referred to in this
clause shall be reduced by the amount of dividend, if any,
declared by the company enjoying tax exemption under this
section:
(c) that the said facility is approved, and during the relevant income
year, stands approved by the Board for the purposes of this
section;
(d) that application in the prescribed form for approval for the
of commencement of commercial operation;
(e) that the said facility maintains books of accounts on a regular
basis and submits return of its income as per provisions of
section 75 of this Ordinance.
(d) of sub-section (3) within forty five days from the date of receipt of the
application by the Board, failing which the facility shall be deemed to
have been approved by the Board for the purposes of this section.
section unless the applicant is given a reasonable opportunity of being
heard.
(5) The Board may , on an application of any person aggrieved by any
(6) The income, profits and gains of the facility to which this section applies
shall be computed in the same manner as is applicable to income
chargeable under the head "Income from business or profession".
depreciation specified in paragraph 3 of the Third Schedule shall be
allowed.
(7) The income, profits and gain of the facility to which this section applies
shall be computed separately from other income, profits and gains of
the assessee, if any, and where the assessee sustains a loss from such
facility it shall be carried forward and set off against the profits and
97
gains of the said facility for the next year and where it cannot be wholly
set off, the amount of the loss not so set off, shall be carried forward for
the following year and so on, but no loss shall be carried forward beyond
the period specified by the Board in the order issued under sub-section
(4) or (5).
chargeable under this section:-

paid, credited or distributed by a company to its share-holders
out of the profits and gains;
(b) any income of the said facility classifiable as "Capital gains"

(c) any income of the said facility resulting from disallowance made
under section 30.
fulfilled, or any individual not being a Bangladeshi Citizen is employed
or allowed to work without prior approval of the Board of Investment or
any competent authority of the Government, as the case may be, for this
purpose, the exemption shall stand withdrawn for the relevant
assessment year and the Deputy Commissioner of Taxes shall
determine the tax payable for such year.
(10) Any such facility approved under this section may, not later than one
year from the date of approval, apply in writing to the Board for the

approval under sub-section (4), review under sub-section (5), furnish
information regarding payment of other taxes by the said facility, and
take such other measures connected therewith or incidental to the
operation of this section as it may deem fit."
98
L. EXEMPTION FROM TAX OF NEWLY ESTABLISHED PHYSICAL
INFRASTRUCTURE FACILITY SET UP BETWEEN THE PERIOD OF JULY, 2019
AND JUNE, 2024 ETC. IN CERTAIN CASES : SECTION 46CC (vide F.A. 2019)
46CC: Subject to the provisions of the Ordinance, income, profits and gains
under section 28 from physical infrastructure facility, hereafter referred to as the
said facility, set up in Bangladesh between the first day of July, 2019 and the
thirtieth day of June, 2024 (both days inclusive) shall be exempted from the tax
payable under this Ordinance for ten years beginning with the month of
commencement of commercial operation, and at the rates specified below:

For the first and second years 90% of income
(2) For the purpose of this section, “physical infrastructure facility” means,-
(i) deep sea port;
(ii) elevated expressway;
(iii) export processing zone;
(iv) flyover;
(v) gas pipe line;
(vi) Hi-tech park;
(vii) Information and Communication Technology (ICT) village or
software technology zone;
(viii) Information Technology (IT) Park;
(ix) large water treatment plant and supply through pipe line;
(x) Liquefied Natural Gas (LNG) terminal and transmission line;
(xi) mobile phone tower or tower sharing infrastructure;
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(xii) mono rail;
(xiii) rapid transit;
(xiv) renewable energy (e.g. solar energy plant, windmill);
(xv) sea or river port;
(xvi) toll road or bridge;
(xvii) underground rail;
(xviii) waste treatment plant; or
(xix) any other category of physical infrastructure facility as the
Government may, by notification in the official Gazette, specify.
(3) The exemption under sub-section (1) shall apply to the said facility if it
fulfills the following conditions, namely,-
a) that the said facility is owned and managed by-

(ii) a company as defined in †Kv¤úvbx AvBb, 1994 (1994 m‡bi 18 bs

AvBb) with its registered office in Bangladesh and having a
taka on the date of commencement of commercial operation;
is invested in the said facility or in any new physical
infrastructure facility during the period of exemption or within
one year from the end of the period to which the exemption under
that sub-section relates and, in addition to that, another ten
percent of the exempted income under sub-section (1) is invested
in each year before the expiry of three months from the end of the
income year in the purchase of shares of a company listed with
any stock exchange, failing which the income so exempted shall,
tax in the assessment year for which the exemption was allowed;
Provided that the quantum of investment referred to in this

clause shall be reduced by the amount of dividend, if any, declared by
the company enjoying tax exemption under this section;
100
(c) that the said facility is approved, and during the relevant income
year, stands approved by the Board for the purposes of this section;
(d) that application in the prescribed form for approval for the
of commencement of commercial operation;
(e) that the said facility maintains books of accounts on a regular

basis and submits return of its income as per provisions laid
down in section 75 of this Ordinance.
(d) of sub-section (3) within forty five days from the date of receipt of the
application by the Board, failing which the facility shall be deemed to
have been approved by the Board for the purposes of this section:
section unless the applicant is given a reasonable opportunity of being heard.
(5) The Board may, on an application of any person aggrieved by any
shall be computed in the same manner as is applicable to income

shall be computed separately from other income, profits and gains of the
assessee, if any, and where the assessee sustains a loss from such
facility, it shall be carried forward and set off against the profits and
gains of the said facility for the next year and where it cannot be wholly
so set off, the amount of the loss not so set off, shall be carried forward
for the following year and so on, but no loss shall be carried forward
beyond the period specified by the Board in the order issued under sub-
section (4) or (5).
101
(8) Unless otherwise specified by the Government, nothing contained in this
section shall be so construed as to exempt the following from tax
chargeable under this section, namely-
paid, credited or distributed by a company to its shareholders out
of the profits and gains;
(b) any income of the said facility classifiable as “Capital gains”

(c) any income of the said facility resulting from disallowance made
under section 30.
fulfilled or any individual not being a Bangladeshi citizen is employed or
allowed to work without prior approval of any competent authority of
Government for this purpose, the exemption shall stand withdrawn for
the relevant assessment year and the Deputy Commissioner of Taxes
shall determine the tax payable for such year.
(10) Any such facility approved under this section may, not later than one
year from the date of approval, apply in writing to the Board for the
approval under sub-section (4), review under sub-section (5), furnishing
of information regarding payment of other taxes by the said facility, and
take such other measures connected therewith or incidental to the
operation of this section.”
22. INSERTION OF SECTION 2A AFTER SUB-SECTION 2 OF SECTION 50:

DEDUCTION OF TAX FROM SALARY
Provisions has been made to issue certificate by the Deputy Commissioner of

Taxes not to deduct any tax and to deduct tax at a lesser rate depending on facts
as specified in the aforesaid sub-section 2A. (vide Finance Act, 2013)
102
(4) Accelerated depreciation up to 100% for plant or machinery used
in specified hitech electronic industry: S.R.O. No.269-L/86 dated
1st July, 1986
Machinery or plant other than office appliances and road transport vehicles
(not having been previously used in Bangladesh) used in the specified hitech
electronic industry set up in any Export Processing Zone shall be allowed
accelerated depreciation up to 100% of the cost within the tax exemption period of
5 or 10 years as the case may be.
An application for accelerated depreciation has to be made to the National

Board of Revenue within four months from the end of the month of the installation
of machinery or plant.
(5) Exemption of income of any industry set up in any Export Processing

Zone
Income of any industry set up in any Export Processing Zone declared under
Section 10 of the Bangladesh Export Processing Zones Authority Act,1980 has been
exempted under Section 44(4)(b) for a period of ten years from the date of
commencement of commercial production of the said industry.
(S.R.O. No.289-L/89 dated 17th August,1989 issued by the International

Resources Division. No.S.R.O. 149-L/81 dated 12th May,1981 has been cancelled.
Further amended by S.R.O. 219/AIN/IT/2011 dated 04.07.2011).
23. RE-CATEGORISATION OF VARIOUS AREAS OF THE COUNTRY FOR THE

PURPOSE OF FISCAL INCENTIVES
(1) Special Economic Zone.

(2) Least Developed Areas.
(3) Less Developed Areas.
(4) Developed Areas.
A. Categorisation of areas for the purpose of industrial undertakings
(i) Special Economic Zone
The entire “Chittagong Hill Tracts Region except the areas within five
miles of the International border” has been specified as “Special Economic Zone” by
the Notification No. S.R.O. No.54-L/85 dated the 27th January,1985.
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(ii) Least Developed Areas
The whole of Bangladesh except the areas falling within the “Special
Economic Zone”, “Less Developed Areas”, “Developed Areas” are the “Least
Developed Areas”. (Notification No.S.R.O.412-L/85 dated 22nd September,1985).
(iii) Less Developed Areas
The “Less Developed Areas” have been specified in Notification
No.S.R.O.411-L/85 dated 22nd September,1985 and S.R.O. No.342-L/90 dated
30th September, 1990.
Areas specified are the following:-
(1) The Thanas of Dohar and Dhamrai of Dhaka district and the
areas of the following Thanas which are situated beyond ten miles
from the outer limits of the city of Dhaka, namely -
(i) Nawabganj.
(ii) Keraniganj.
(iii) Savar.
(2) Areas of the following Thanas, which are situated beyond ten
miles from the outer limits of the Municipality of Narayanganj,
namely -
(i) Sonargaon.
(ii) Rupganj.
(iii) Araihazar.
(3) The Thanas of Munshiganj, Serajdikhan, Lauhajang, Gazaria,

Srinagar and Tongibari of Munshiganj district.
(4) The Thanas of Narshingdi, Raipura, Monhardi, Palash, Shibganj

and Belabo of Narshingdi district.
(5) The Thanas of Manikganj, Shibalays, Singair, Harirampur,
Daulatpur, Saturia and Ghior of Manikganj district.
(6) The Thanas of Gazipur, Kapasia, Sripur, Kaliakoir and Kaliganj of
Gazipur district.
(7) Kotwali Thana of Mymensingh district.
(8) Netrokona Thana of Netrokona district.
(9) Jamalpur Thana of Jamalpur district.
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(10) Kishoreganj Thana of Kishoreganj district.
(11) Sherpur Thana of Sherpur district.
(12) Tangail Thana of Tangail district.
(13) Kotwali Thana of Faridpur district.
(14) Rajbari Thana of Rajbari district.
(15) Madaripur Thana of Madaripur district.
(16) The Thanas of Fatikchari, Mirersarai, Satkania, Lohagara,
Banshkhali, Boalkhali, Chandonaish, Raozan and Rangunia of
Chittagong district and the areas of the following Thanas which
are situated beyond ten miles from the outer limits of the city of
Chittagong, namely -
(i) Patiya.
(ii) Anowara.
(iii) Hathazari.
(iv) Sitakunda.
(17) Cox’s Bazar Thana of Cox’s Bazar district.
(18) Sudharam Thana of Noakhali district.
(19) Laxmipur Thana of Laxmipur district.
(20) Feni Thana of Feni district.
(21) Kotwali Thana of Comilla district.
(22) Chandpur Thana of Chandpur district.
(23) Brahmanbaria Thana of Brahmanbaria district.
(24) Kotwali Thana of Sylhet district.
(25) Habiganj Thana of Habiganj district.
(26) Shibpur Thana of Sunamganj district.
(27) Moulvibazar Thana of Moulvibazar district.
(iv) Developed Areas

The “Developed Areas” of the country have been specified in Section
45(2A) (d) of the Income Tax Ordinance, 1984. The areas are :-
City of Dhaka, Chittagong, or Khulna, or the Municipality of

Narayanganj, or within 10 miles from the outer limits thereof.
105
B. Categorisation of areas for the purpose of tourist industries
(i) Special Economic Zone

The entire “Chittagong Hill Tracts except the areas within five miles of
the international border” has been specified as “Special Economic Zone” by
Notification No.S.R..O.53-L/85 dated the 27th January,1985.
(ii) Least Developed Areas

The whole of Bangladesh except the areas falling within the “Special
Economic Zone”, the “Less Developed Areas” and the “Developed Areas” are the
“Least Developed Areas”. (Notification No.414-L/85 dated 22nd September, 1985).
(iii) Less Developed Areas

The “Less Developed Areas” of the country have been specified in
Notification No.S.R.O. 413-L/85 dated 22nd September, 1985. The areas are
identical as those for the purpose of granting tax holiday to the industrial
undertaking set up in the “Less Developed Areas”. These areas have been specified
in Notification No.411-L/85 dated 22nd September, 1985 (and reproduced earlier
in the same paragraph).
(iv) Developed Areas
The “Developed Areas” have been specified in Section 46(2A) (d) of the
Income Tax Ordinance, 1984. These are -
City of Dhaka, Chittagong or Khulna or the Municipality of Rajshahi or
within 15 miles from the outer limits thereof.
24. SPECIAL TAX EXEMPTIONS/CONCESSIONS IN RESPECT OF CERTAIN

BUSINESS
a) S.R.O. No. 05-AIN/IT/2020 dated the 2nd January 2020 has been
issued on private sector power generation policy of Bangladesh providing that
henceforth those private power generation companies (except coal based
companies) which go on commercial operation within 1/1/20 and 31/12/22 will be
entitled to tax exemptions under the Finance Ordinance, 1984 --
(1) On the income of the company from power generation upto
31/12/2034;
(2) On the income of foreign personnels working in the companies
for 3 years from the date of their arrival in Bangladesh;
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(3) On the interest payable on foreign loan taken by the company;
(4) On the royalties, technical know-how and technical assistance
fees payable by the companies;
(5) On capital gains arising out of transfer of shares of the
companies.
b) By SRO No. 167-Ain/2006 dated 6/7/2006 on deletion of SRO No. 217-
Ain/ IT/2004 dated 13th July 2004: Provision has been made that the income
brought into Bangladesh by a resident in Bangladesh but not a citizen of
Bangladesh has been kept outside the purview of exemption from tax.
c) SRO No. 158-Law/I.T./2014 dated June 26, 2014: Vide this S.R.O. the
Government reduces the rate of income tax at 25% on all sources of income except
income from capital gains of the following autonomous organizations engaged in
service to the people -
1. Dhaka WASA,
2. Chittagong WASA,
3. Khulna WASA,
4. Rajshahi WASA,
5. Bangladesh Civil Aviation Authority,
6. Rajshahi Development Authority,
7. RAJUK,
8. Khulna Development Authority,
9. Chittagong Development Authority,
10. National Housing Authority,
11. Chittagong Port Authority,
12. Mongla Port Authority,
13. Payra Port Authority,
14. Bangladesh Land Port Authority,
15. Bangladesh Television,
16. Bangladesh Betar,
17. B I W T A,
18. B R T A,
19. B R T C,
20. Bangladesh Securities and Exchange Commission,
21. Bangladesh P. D. B,
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22. Bangladesh Rural Electrification Board,
23. Bangladesh Water Development Board,
24. Bangladesh Export Processing Zone Authority,
25. Jamuna Multipurpose Bridge Authority,
26. Borendra Multipurpose Development Authority (Rajshahi)
27. Bangladesh Hi-tech Park Authority,
28. Insurance Development and Management Authority,
29. Durable and Refueling Development Authority,
This S R O is effective on and from July 1, 2014.
d) SRO No. 202-Ain/IT/2005 dated 6/7/2005 — Any donation made at

Ahsania Mission Cancer Hospital exempted from tax to be read with paragraph 22
of part-B, sixth schedule.
e) By SRO No. 170-Ain/IT/2006 dated 6/7/2006 provision has been made

by deleting SRO No. 18-L/85 dated 5th January, 1985 to serve the purpose of
clause (a), sub para – (1), para-10 of the sixth schedule part B in respect of all
savings certificates issued by the internal resources division from time to time.
f) In order to give effect to amendments as per Finance Act, 2011, certain

S.R.Os have been issued and some repealed as shown below:
(a) Vide newly introduced S.R.O. No. 226-AIN/Income Tax/2011 dated

July 4, 2011. The Government has exempted all festival allowance
including other allowances and benefits except basic salary or
remuneration on payable to the Prime Minister, Speaker, Deputy Speaker,
Ministers, State Ministers, and members of the Parliament.
(b) Vide newly introduced S.R.O. No. 219-AIN-I.T./2011 dated July 4,2011.
Government has exempted income of any industry of any export
processing zone established on January, 01 or subsequently in
accordance with Section 10 of the Bangladesh Export Processing Zone
Authority Act, 1980, for five years in 3 phases.
(c) As per new S.R.O. No. 227-AIN-I.T./2011 dated July 04, 2011. The
Government has exempted all allowances including festival allowances
from payment of tax of Chief Justice of the Supreme Court of
Bangladesh, all Judges of Appellate Division or Supreme Court, Judges
of High Court Division except basic salary.
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(d) Vide newly introduced S.R.O. No. 228 AIN-I.T./2011 dated July 04, 2011
Government has exempted all allowances including festival allowances of
the Government officers and employees except basic salary.
By repealing this division's notification SRO No. 198-Law/Income Tax/2015,

the Government, by exercising the power conferred in clause (b) of sub-section (4)
of section 44 of Income Tax Ordinance, 1984, except basic salary, festival allowance
and bonus, exempts from tax other allowances and benefits including retirement
lump grant paid by the Government as mentioned in Government salary Order. In
this notification, employees or persons under Govt. Salary Order means:-
(a) Order issued by Finance Division, Ministry of Finance

(i) The employees for whom service (Salary and Allowance) order,
2015, Paragraph 1, sub-paragraph (4) is applicable;
(ii) The employees for whom sub-paragraph (4) of paragraph 1 of
Service (Public Bodies) and Nationalized Bodies (Salary and
Allowance) Order, 2015 is applicable;
(iii) The employees for whom sub-paragraph (4) of paragraph 1 of
Service (Bank, Insurance and Financial Institutes) Salaries and
Allowances Order, 2015 is applicable;
(iv) The employees for whom Service (Bangladesh Police) (Salaries
and Allowances) Order 2015, Paragraph 1, sub-paragraph (4) is
applicable;
(v) The employees for whom sub-paragraph (4) of paragraph 1 of

Service (Border Guard Bangladesh) Salaries and Allowances
Order, 2015 is applicable.
(vi) The employees for whom sub-paragraph (4) of paragraph 1 of
Bangladesh Judicial Service (salaries and Allowances) Order,
2015 is applicable.
(vii) The persons for whom instructions of joint Forces Instructions
No. 01/2016, Paragraph 2 issued by Defence Ministry in the light
of National Pay Scale, 2015 si applicable;
(viii) Any person who receives directly from Govt. Treasury Salary or
financial benefit for being appointed under any law, rule or sub-
rule.
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(e) Investment of untaxed income in purchase of share of companies listed
with Stock Exchange.
Vide S.R.O. No. 237-AIN/I.T./2011 dated July 6, 2011, if any assessee,

except public limited company, invest his untaxed income in shares of
listed company within July 1, 2011 to June 30, 2012, then tax can be
paid @10% of such untaxed income under certain conditions as
detailed in the afore stated S.R.O.
The S R O No. 229-Law/I.T./2011 dated July 4, 2011 has been revised

vide SRO No. 186-Law/I.T./2014 dated July 1, 2014 and the ceiling of
donation under corporate social responsibility programme has been
raised from eight crore taka to twelve crore taka or twenty percent of
total income of the company whichever is less subject to the condition
that the contribution shall have to be made through banking channel.
Under corporate social responsibility programme donations shall have
to be made in any or more of the specific fields mentioned in schedule
B of the SRO. Tax rebate at the rate of ten percent of the contribution
made in a income year will be granted. Conditions detailed in schedule
A of the SRO shall have to be followed.
g) In order to give effect as per various Finance Act, certain S.R.Os have
been issued as shown below:
(i) S.R.O No 210 AIN- Income Tax/2013 dated July 01, 2013: Vide this
S.R.O, the government has exempted all income of the trade
associations, Federation of all chamber of commerce and industries,
and recognised by Ministry of Commerce except their income from
interest and income from business by repealing the S.R.O No
216/AIN/Income Tax/2012 dated June 27, 2012.
(ii) In Section 68B, AIT for the motor vehicles has been amended as follows
in Finance Act of 2021: -
1. A car or a Jeep, not exceeding 1500cc or 75kw Tk. 25,000/-
2. A car or a Jeep, exceeding 1500cc or 75kw but not Tk. 50,000/
3. A car or a jeep, exceeding 2000cc or 100 kw but not Tk. 75,000/-
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6. A car or a jeep, exceeding 3500cc or 175 kw Tk. 2,00,000/-
7. A microbus Tk. 30,000/-
If somebody owns more than one care or jeep or microbus in ones own name
or in joint name, for the second or more vehicle the owner has to pay additional
income tax at the rate of fifty percent of normal rate. This SRO is effective from the
1st day of July, 2014.
(iii) S.R.O. No. 207-AIN/IT/2013 dated July 01, 2013: This new S.R.O
amends old S.R.O. No. 207/AIN/IT/2008 dated June 30, 2008 extending the period
of concessionary rate of tax from 1st July 2008 to 30th June 2015.
(iv) S.R.O. No. 185-Law/I.T./2014 dated July 1, 2014: The government

allowed Tax Rebate for the manufacturing companies registered under the company
Act, 1984 Income Tax Ordinance, 1984 (Order XXXVI of 1984) on following rates
and conditions:
Sl. No. Conditions Rate of

rebate
Ka Company starting commercial activities between the 1st
July, 2014 and 30th June 2019, 10 years from the date of
commencement of commercial activities 20%
Kha Company starting commercial activities between 1st July
2014 and 30th June 2019 situated outside the area,
according to clause 2, and starting full shifting the
company, 10 years from the date of shifting. 20%
Ga Company starting commercial activities

upto 30th June 2019 ---------- 10%
2. Company situated in the any area of city corporation will not get such befitit.
3. Clause 1 will not be applicable for such company, if those companies:

(a) if any such company gets tax holiday facility, will not get such
benefits during the tax holiday period;
(b) if such company get income tax exemption benefit, will not get
this benefits during the income tax exemption period;
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(c) if such company get benefits of tax rebate under section 44 of
Income Tax Ordinance 1984 will not get such benefit during the
period of rebate.
(d) if any such company enlisted any Stock Exchange as a publicly
traded company; or
(e) If such company does not have upto-date environment certificate

from the department of environment.
This SRO has been effected from 1st July, 2014.
(v) S.R.O. No. 213-AIN/IT/2013 dated July 01, 2013: As per policy of the
Government for the Private Sector Power Generation Policy of Bangladesh, those
private power generation company (coal based) and who will agree to set up plant
by June, 2020 will enjoy tax exemption as follows:-
(1) Income from power generation business, fifteen years from the date of
commercial production;
(2) Foreign personnel engaged in the business will enjoy tax exemption
for three years from the date of their arrival in Bangladesh;
(3) On interest accrued from foreign loan taken by the company;

(4) On royalties, technical know how and technical assistance fees;
(5) On capital gains arising from transfer of shares by the company.
Exemption is allowed as specified within the ordinance.
2. 1) Of those companies which will start commercial production

after June, 30, 2023, will not be eligible for aforesaid facilities.
2) The company has to properly maintain accounts and submit

return within stipulated time u/s 75 to the concerned I.T.
authrity.
Provided that the company has to properly maintain accounts and
submit return under section 75 to the concerned IT authority.
(vi) S. R. O.No. 187-Law/I.T./2014 dated July 1, 2014: - By

amending S.R.O. No. 91-Law/2009 dated May 27, 2009 the Government exempts
income tax on income of Endowment Fund of National Handicapped Development
Foundation, Mirpur, Dhaka upto 30th June, 2019.
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(vii) S.R.O. No. 208-AIN/IT/2013 dated July 01, 2013: By insertion of
this new S.R.O., income from fishery, pelleted poultry feed, pelleted feed for fish
prawn and livestock, seed production, locally produced seed trading, poultry, frog
production, horticulture, mushroom, floriculture will be taxed@ 3% on income
earned between July 1, 2013 and June 30, 2015.
(viii) S. R. O.No. 157-Law/I.T./2014 dated June 26, 2014: - By

repealing SRO No. 102-Law/96 dated 18th June, 1996, the Government exempted
income tax on income of stock exchange as follows: -
Period of tax exemption Rate

First year 100%
Second year 80%
Third year 60%
Fourth year 40%
Fifth year 20%
This SRO is effective from July 1, 2014.

(ix) S.R.O. No. 206-AIN/IT/2013 dated July 01, 2013: By amending
S.R.O. 206-AIN/IT/2013 dated July 01, 2013, income from joint manufacturing
industry will pay tax @15% from July 01, 2013 to June 30, 2015.
(x) S.R.O. No. 212-AIN/IT/2013: By repealing S.R.O. 236-AIN/IT/2011,

the Government has given exemption of income from Private Power Generation
Company (non-coal based manufacturing co) on following rates and conditions:
Period of tax exemption Rate of tax

Exemption
First five years from the commencement of commercial 100%
production
Upto next three years 50%
Upto next two years 25%
The aforesaid companies have to properly maintain accounts and submit

return to I.T. authority within time as per section 75.
(xi) S.R.O. No. 205-AIN/IT/2013 dated July 01, 2013: By this S.R.O
certain amendments have been made in ADR (Procedure) Rules, 2012.
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1. (a) Departmental representative means a officer appointed as
per Rule-7 of ADR under Section 152M of I.T. Ordinance
(S of Rule-2)
(b) Felicitator means person appointed under section 152 of

I.T. Ordinance and established as felicitator as per Rule 10
(T of Rule-2)
2. In rule 5, two more authorities to whom application for ADR can
be submitted have been specified as below:
(a) If the appeal is pending before Appellate Tribunal,

application may be filed to the concerned Registerar/
Deputy Registrar/ Asstt. Registrar.
(b) After obtaining permission from High Court Division of

Supreme Court or Appeal Division as per sub-rul 5 of rule
8, to second secretary (Legal) of N.B.R.
3. As per sub-rule (1) of Rule 6, the application for ADR should be
filed in five copies.
4. In Rule 8;
(a) under sub-rule (2) in pleace of next working day “within three
working day will be substituted
(b) In sub-rule (4) in place of “two”, the words “Fieve” will be
substituted
(c) In place of sub-rule (5) a new sub-rule (5) will be instered
as below:
In case pending before High Court of Supreme Court
Division or Appeal Division, Permission has to be obtained
from concerned Court for ADR
5. In Rule 9, sub-rule 1, objection against
(i) felicitator may be filed to NBR as per sub-rule 7 of Rule 6.
(ii) The NBR will, after enquiry if necessary, change or drop

such felicitator from the list within 15 days from the date of
receipt of such complaint.
6. In rule 14, In place of service charge of felicitarors, the words
“fees” will be used.
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7. In place of application form for ADR, “tick’ wherever applicable,
entry no 5 will be substituted as below:-
“Second Secretary (Tax Legal)” Dy/Asstt. Registrar, Bench ..........
Income Tax Appellate Tribunal (schedule 1, rule 6(1)
8. In Schedule-5, copy forwarded protion, 3(a) second secretary
(Tax Apeal) will be substituted by Second Secretary (Taxes Legal),
and 4) DCT
(xii) S.R.O No 223 AIN/ I.T. / 2012 dated June 27, 2012 :Vide this S.R.O, the
government has partially amended the S.R.O No. 229/ AIN / IT 2011 dated July 4, 2011
by including two more areas for discharging corporate social responsibilities as under:-
(a) Donations made to non-profit private, voluntary social welfare

organization engaged in treatment of HIV, Aids or drug addicts or
management of their promotion of self –awareness and rehabilitation.
(b) Donations made to non-profit private, voluntary social welfare
organizations engaged in recovery and rehabilitation of children
and woman trafficked abroad.
(xiii) S.R.O No 224 AIN/ I.T. / 2012 dated June 27, 2012: Vide this S.R.O,
the government has repealed the S.R.O No. 173- IT 2009 dated June 30, 2009.
This relates to exemption of income tax from carrying of passengers by vessel
plying in inland water and cargoes engaged in transportation of goods, coaster and
dumb barge under certain conditions.
(xiv) S.R.O No 250 AIN/ IT / 2012 dated June 01, 2012 : By repealing S.R.O
No 70 –AIN /IT/2012 dated March 13, 2012, all assessees of the whole of
Bangladesh are made eligible for the Alternative Dispute Resolution (ADR).
(xv) SRO No. 205-Law/Income Tax/2017 dated 21st June 2017: The
National Board of Revenue has been empowered u/s 185 of Income Tax Ordinance,
1984 (Ordinance, XXXVI of 1984) to amend the Income tax Rule, 1984 hence
thereafter, the National Board of Revenue amended rule-16, deleted rule-17 and
inserted new rule 17A.
Rule -16.
Rule 16 replaced by new rule 16 as follows:
“16. Deduction of tax from payment to contractors, etc..The rate of
deduction of income tax under section 52 shall be the following. (a) subject to clause
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(b), in case of a payment made under sub-section (1) of section 52, the deduction
on payment shall be at the rate specified in the Table-1 below :
Table-1
Rate of
Sl. deduction of
Amount
No. tax
1 Where base amount does not exceed taka 50 lakh 3%
2 Where base amount exceeds taka 50 lakh but does not 5%
exceed taka 2 crore
3 Where base amount exceeds taka 2 crore 7%
(b) the rate of deduction from the following classes of persons shall be at
the rate specified in the Table-2 below:
Table-2
Sl. Rate of
No. Amount deduction of tax
1 In case of oil supplied by oil marketing companies-
Nil
(a) Where the payment does not exceed taka 2 lakh
(b) Where the payment exceeds taka 2 lakh 0.60%
2 In case of oil supplied by dealer or agent (excluding petrol pump 1%
station) of oil marketing companies, on any amount
3 In case of supply of oil by any company engaged in oil refinery, 3%
on any amount
4 In case of company engaged in gas transmission, on any amount 3%
5 In case of company engaged in gas distribution, on any amount 3%
6 In case of an industrial undertaking engaged in producing 3%
cement, iron or iron products except MS Billets
7 In case of an industrial undertaking engaged in the production 0.5%
of MS Billets
“(c) the rate of deduction on the locally procured MS Scrap shall be 0.50%;
(d) the rate of deduction on the supply of rice, wheat, potato, onion, garlic,
peas, chickpeas, lentils, ginger, turmeric, dried chillies, pulses, maize,
116
coarse flour, salt, edible oil, sugar, black pepper, cinnamon,
cardamom, clove, date, cassia leaf, jute, cotton, yarn and all kinds of
fruits shall be 2%:”;
Provided that -
(a) the rate of tax shall be fifty percent (50%) higher if the payee does not
have a twelve-digit Taxpayer’s Identification Number at the time of
making the payment;
(b) where the payee or the income of the payee, which is subject to tax at
source under section 52, is exempted from tax or is subject to a reduced
tax rate in an income year, the Board may on an application made by
the payee in this behalf gives a certificate in writing that the payment
referred to section 52 for that income year shall be made without any
deduction or with deduction at a proportionately reduced rate, as the
case may be.”;
25. DEPRECIATION ALLOWANCE ON ASSETS USED FOR AGRICULTURAL

PURPOSES: SECTION 27 (i) (f)
In computing income from Agriculture, allowance is admissible for
depreciation on protective work or other capital assets.
Rates of depreciation have been prescribed in paragraph-1 of the Third
Schedule which is reproduced below:-
TABLE
Classification of irrigation or Rate/percentage of the

Sl. No. protective work or other written down value, except Remarks
capital assets. as otherwise indicated.
(1) (2) (3) (4)
1. Pucca building 10
2. Kutcha and pucca building 15
3. Kutcha building 20
4. Temporary structure - No rate is specified
renewal will be allowed
as revenue expenditure.
5. Pucca walls 5
6. Fencing of substantial material 10
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7. Tube-well 15
8. Tanks 10
9. Pucca irrigation channel 15
10. Kutcha irrigation channel 20
11. Kutcha irrigation wells 33
12. Pucca irrigation wells. 5
13. Bullock drawn iron implements 15
14. Bullock drawn wooden or leather implements
and other small head implements. 25
15. Weighing machine. 10
16. Tractors and oil engines and thin implements. 15
17. Power pumping machinery. 20
18. Factory made cart of iron material
with rubber-tyre. 15
19. Country cart. 20
20. Steam engine. 10
21. Workshop tools. 15
22. General (machinery, implements, plants and
other assets) not provided for above specifically. 10
26. DEPRECIATION ALLOWANCE ON ASSETS USED IN BUSINESS OR

PROFESSION: SECTION 29(1)(VIII) & (IX)
In computing the profits and gains from business or profession, allowance is

admissible for depreciation on building, machinery, plant, furniture or bridge or
road or flyover of a physical infrastructures undertaking owned by the assessee and
used for the purpose of his business or profession. Different categories of
depreciation allowable to an assessee carrying on business or profession are the
following:-
(a) Normal depreciation allowance.
(b) Accelerated depreciation allowance.
(c) Accelerated depreciation allowance for expansion unit of undertaking.
(d) Special depreciation allowance.
(e) Initial depreciation allowance.
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(i) Normal depreciation (Paragraph 3 of the Third Schedule)
T A B L E
Sl. Rate/percentage of the Remarks
No. Class of asset written down value except
as otherwise indicated
(1) (2) (3) (4)
1. (1) Building (general) 10%

(2) Factory building 20%
2. Furniture and fittings. 10%
2.A Office Equipment 10% (Finance Act, 2014)
3. Machinery and plant:
(1) General rate. 20%
(2) Special rates -
(a) Ships -
(i) Ocean-going ships (new) 12%
(ii) Ocean-going ships (Second hand), The allowance is to
age at the time of purchase. be calculated on
the original cost.
(a) Less than 10 years. 12%
(b) 10 years or more. 24%
(iii) Inland ships including steamers,
motor vessels, iron or steel flats
for cargo, wooden cargo boats,
motor launches and speed boats. 24%
(b) (i) Batteries, X-Ray and electric-
therapeutic apparatus and
accessories thereto. 20%
(ii) Machinery used in the production and
exhibition of cinematographic films. 20%
(iii) Motor vehicles, not plying for hire 20%
(iv) Motor vehicles plying for hire 24%
(v) Computer and Computer equipment 30%
(vi) Bangladeshi made Software 50%
(c) (i) Professional and reference books. 30%
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(ii) Aircraft, aero-engines and aerial
photographic apparatus. 30%
(iii) Moulds used in the manufacture of
glass or plastic goods or concrete pipe 30%
(d) Mineral oil concerns -
(i) Below ground installations. 100%
(ii) Above ground installations, that is to

say, portable boilers, drilling tools,
well-head tanks and rigs. 30%
(e) Physical infrastructure undertaking - (Replaced vide F.A.201
(i) Bridge 2%
(ii) Road 2%
(iii) Flyover 2%
(iv) Pavenment run taxiway 2.5%
(v) Apron. termac 2.5%
(vi) Boarding bridge 10%
(vii) Communication, Navigation aid
and other equipments 5%
In case of motor vehicles, being passenger vehicles or sedan cars, not plying
for hire, cost for the purpose of depreciation is restricted to Tk.20,00,000/-.
(4) No allowance under this paragraph shall be made for a leasing
company or such machinery plant, vehicle or furniture given to any
leasee on financial lease.”
(ii) Accelerated depreciation (Paragraph 7 of the Third Schedule)
In the case of any machinery or plant (other than office appliance and road
transport vehicles) which not having been previously used in Bangladesh, has been
or is used in an industrial undertaking set up in Bangladesh between the first day
of July, 1977 and the thirtieth day of June, 2012 (both days inclusive) accelerated
depreciation allowance were allowed at the rate of one hundred percent of the actual
cost. This has been amended vide Finance Act, 2006 and accordingly new rates of
depreciation for this purpose shall be as follows, from the date of start of
commercial production/operation. This follows with amendment made in this
regard vide Finance Ordinance 2008.
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Depreciation will be allowed as follows, namely –
(a) for the first year in which the fifty per cent of the actual cost of
undertaking starts commercial plant and machinery to the
production assessee
(b) for the second year - thirty per cent of the actual cost
of plant and machinery to the
assessee
(c) for the third year - twenty per cent of the actual cost
of plant and machinery to the
assessee.
For the purpose of this paragraph, “industrial undertaking” includes

expansion of an existing undertaking if such expansion constitutes:-
(a) an identifiable unit for production of similar or other goods or class of

goods; and
(b) a similar unit carrying on an identifiable industrial process but does
not include an undertaking which is formed by splitting up or
reconstruction of an existing business or by the transfer of machinery
or plant of an existing business in Bangladesh to a new business.
Machinery and plant includes physical infrastructure in the case of
physical infrastructure facility as defined in explanation appended the
section 46A(1A)(ii).
The assets enjoying accelerated depreciation will not be eligible for any other
depreciation under the Income Tax Ordinance.
The undertaking must fulfill all the prescribed conditions and apply to Board
in the prescribed manner for approval for the purpose of depreciation of this
category within six months from the end of the month of commencement of
commercial production. Particulars required are to be furnished. Board is to give
decision on the application within forty-five days.
(iii) Accelerated depreciation allowance for “expansion unit” of an

undertaking exempted under Section 45, 46A or 46B: (Paragraph 7A
of the Third Schedule)
Under Paragraph 7A, accelerated depreciation is also allowable on machinery

and plant (other than office appliances and road transport vehicles) which having
not been previously used in Bangladesh, has been or is used -
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(a) in the expansion unit set up between the 1st day of July, 1995
and thirtieth day of June, 2005 (both days inclusive) of any existing
undertaking;
(b) between the first day of July, 1995 and thirtieth day of June, 2005 in
the treatment and disposal of toxic and environmentally hazardous
wastes or in the collection or processing of biodegradable waste or in the
research and development in any industrial undertaking owned and
managed by a company as defined in Section 2(20).
The depreciation is allowable at the following rates:-
(i) for the first year in which the expansion 80 per cent of the actual
unit starts commercial production or cost of the machinery or
operation or as the case may, the plant to the assessee.
undertaking starts operation
(ii) for the next following year. 20 per cent of the actual
cost of the machinery or
plant to the assessee.
The meaning of “expansion unit” for the purposes of this paragraph is the
same as has been given for the purpose of paragraph (7) of the Third Schedule.
An application in the prescribed form furnishing therein the prescribed

particulars is required to be submitted to the Board for the allowance under this
paragraph, within six months from the end of the month of commencement of
commercial production or operation for approval of exemption from payment of tax
under section 45 or 46A or 46B. (Amended vide Finance Ordinance, 2008)
The Board shall decide the application within three months from the date of
receipt of the application, failing which accelerated depreciation, shall be deemed to
have been allowed.
If any person is aggrieved by the Board’s decision, he may file application within
four months of the receipt of the decision for review of its earlier decision by the Board.
(iv) "7B. Accelerated depreciation allowance on machinery and plant.

(Inserted vide F.A. 2014) - (1) In the case of any machinery or plant (other
than office appliances and road transport vehicles) which, not having
been previously used in Bangladesh, has been or is used in an industrial
undertaking as referred to in section 46B of the Ordinance and set up in
Bangladesh between the first day of July, 2014 and the thirtieth day of
June, 2019 (both days inclusive), an amount by way of accelerated
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depreciation allowance shall subject to the conditions set out in sub
paragraph (2), be allowed and computed as follows, namely :-
(a) for the 1st year in which the undertaking - fifty per cent of the actual cost of
starts commercial production plant & machinery to the assessee.
(b) for the next following second year, - thirty per cent of the actual cost of
plant & machinery to the assessee.
(c) for the next following third year . - twenty per cent of the actual cost of
plant and machinery to the assessee
2) The industrial undertaking referred to in sub-paragraph (1) shall

fulfill the following conditions namely:-
(a) that the industrial undertaking is owned and managed by

a Bangladeshi company, or a body corporate formed in
pursuance of an Act of Parliament, having its registered
office in Bangladesh
(b) that it belongs to the industrial undertaking as specified in
sub section (2) of section 46B;
(c) that the particulars required for the purpose of entitlement

to, or claiming accelerated depreciation allowance under
this paragraph have been furnished; and
(d) that the application in the prescribed form for accelerated

depreciation allowance under this paragraph, as verified in
the prescribed manner, is made to the Board within six
months from the end of the month of commencement of
commercial production; and the application is
accompanied by a declaration in writing that the
undertaking has not been approved for, and that no
application in respect of the undertaking has been made or
shall be made to the Board for approval of exemption from
payment of tax under section 46B or 46C of this Ordinance
for any period.
(3) The machinery or plant on which accelerated depreciation has

been allowed under this paragraph shall not be entitled to any
other depreciation allowance under this Ordinance.".
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(v) Special depreciation allowance on ships (Paragraph 8 of the Third
Schedule)
a) The allowance is admissible on inland passenger vessel, fishing trawler and

ships ordinarily not plying in inland water, owned by the assessee and brought into
use for the first time in Bangladesh on any day between 1st July, 1982 and 30th
June, 1995 (both days inclusive) at the following rates:-
(i) For the first year - 40 per cent of the original cost.
(ii) For the second year - 30 per cent of the original cost.
(iii) For the third year - 30 per cent of the original cost.
b) The assets enjoying special depreciation will not be eligible for any other
depreciation under the Income Tax Ordinance.
(vi) Initial Depreciation Allowance: Paragraph 5A to Third Schedule
By amending the Third Schedule in 2002 provision has been made for allowing
initial depreciation on building, machinery and plant built/introduced as the case
may be after 30.6.2002 in the year of construction or installation or use or
commencement of commercial production whichever is later. Its rate will be 10% for
building and 25% for machinery and plant. This will not be admissible to motor
vehicles not paying for hire and to machinery or plant previously used in
Bangladesh. Normal depreciation also will be admissible to these assets.
(vii) Investment allowance: Section 29(1)(ix)
The allowance is admissible to ship being a passenger vessel plying ordinarily on

inland water fishing trawler, which are entitled to special depreciation, at the rate of
20 per cent of the cost for the year in which those are first put to use for public utility.
27. WRITTEN DOWN VALUE OF ASSETS FOR THE PURPOSE OF

DEPRECIATION ALLOWANCE: (PARAGRAPH 11(5)(a) & (b) AND 11(6)(a) OF
THE THIRD SCHEDULE)
Written down value means -
(a) in the case of assets acquired in
the income year. - Actual cost to the assessee.
(b) in the case of assets acquired
before the income year. - Actual cost less all depreciation
allowed under income tax
Ordinance or the Income Tax Act,
1922 in respect of earlier year or
years.
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(c) in the case of motor vehicles, being passenger vehicles or sedan cars,
not plying for hire, the actual cost to the assessee for the purpose of
depreciation allowance shall be deemed not to exceed taka twenty lakh.
28. GAINS OR LOSSES ON DISPOSAL OF BUILDING, MACHINERY OR PLANT

(Para 10 of 3rd Schedule)
Where in any income year, building, machinery or plant is disposed of by an

assessee -
(a) No depreciation allowance shall be allowed in respect of year of disposal.
(b) When the sale proceeds exceed the written down value, the excess
amount limited up to the difference between the original cost and the
written down value, shall be income of the year from business or
profession.
The principle underlying the provision is that the depreciation allowed

in the past as expenditure in determining income shall be treated as
income in the year of sale when the sale proceeds exceed the written
down value.
(c) When the sale proceeds are less than the written down value of the
assets, deficit shall be expenditure deductible from the profits or gains
of business or profession of that year.
29. COMPUTATION OF DEPRECIATION ALLOWANCE AND AMORTIZATION:

(Paragraph 10A of 3rd Schedule)
“10A. Amortization of license fees.-(1) Where an assessee, being a resident

company, paid any sum as license fees before or after the first day of July, 2012
wholly and exclusively for the purpose of obtaining a permission from any authority
authorised by the government applicable for two or more years to run a business,
the assessee shall be allowed a deduction of an amount proportionate to such years
and such deduction shall continue till the last year of the period for which the
license was granted.
(2) For the purpose of this paragraph, license fees means Spectrum
Assignment fees, GSM license fees, license acuisition fees or license renewal fees
paid by a cellular mobile phone operator.” Provided that the amortization of fees
shall be allowed from assessment year 2013-2014. (Revised vide Finance Act, 2014)
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30. AMENDMENT IN PARAGRAPH II OF THE 3RD SCHEDULE
Amendment In Paragraph II, Sub-Paragraph 3, Proviso:-
(a) The words "hire, is, in accordance with clause (6)(a) taken to be twenty
lakh taka" will be replaced by "hire is subject to the maximum limit in
accordance with clause (a) of sub-paragraph (6)"
(b) the words "the said sum of twenty lakh taka" will be replaced by the
words "the said maximum limit".
(c) the following new proviso is inserted after sub-paragraph (6), clause (a):-
Provided that nothing in this clause shall apply in the case of allowing
depreciation of a bus or minibus transporting the students and teachers of the
assessee being an educational institution or of the employees of the business or
profession for which the depreciation is to be allowed."
31. ADVANCE PAYMENT OF TAX: SECTIONS 64, 65, 66, 67, 68, 69, 70, 71,
72 AND 73
Advance tax is payable by an assessee during each financial year if the latest
assessed income (assessment completed either on regular or provisional basis
before the fifteenth May of the year) exceeds four lakh taka.
Incomes from ‘Agriculture’ and ‘Capital Gains’ excluding gain from transfer of
share of a company listed with a stock exchange are not includible for determining
the ceiling of income for the purpose of liability for advance payment of tax.
A new assessee who has not hitherto been assessed to tax is also liable to pay
advance tax if his income during any financial year is likely to exceed four lakh taka.
The amount of advance tax payable by an assessee in a financial year shall be

the amount equal to the tax payable on his total income of the latest income year
as assessed on regular basis or provisionally, as the case may be, as reduced by the
amount of tax required to be deducted or collected at source in accordance with the
provisions relating to deduction or collection of tax at source. The tax payable as
above is determinable at the rates in force during the concerned financial year.
Advance tax is payable in four equal instalments on 15th September, 15th

December, 15th March and 15th June. If one estimates that one’s income during
any financial year will be less than the last assessed income, one may submit an
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estimate of income of one’s own and pay the advance tax accordingly. While
preparing the estimate, one must take sufficient care that the tax paid on the basis
of the estimate does not fall short of 75% of the tax payable on regular assessment.
Because, if the tax paid falls short, he is liable for interest.
If an assessee fails to pay any instalment of advance tax, he will be deemed to

be an assessee in default. Penalty may be imposed for such default.
Where payment of advance tax by a new assessee or by an old assessee on the

basis of his own estimate, falls short of 75% of the tax payable on the basis of
regular assessment, interest at the rate of 10% is leviable on the amount by which
the tax paid together with the tax deducted at source if any, falls short of 75% of
the assessed tax. The interest is leviable for the period from 1st day of April of the
relevant financial year to the date of regular assessment or for a period of two years
from the aforesaid 1st day of July, whichever is shorter.
An assessee, on the other hand is entitled to simple interest at 10% per
annum on the amount by which aggregate sum of advance tax paid in any financial
year exceeds the amount of tax payable by him on the basis of regular assessment.
Interest is payable for the period from first day of April of the year of assessment to
the date of regular assessment or a period of two years from the said first day of
April, whichever is shorter.
32. DEDUCTION OR COLLECTION OF TAX AT SOURCE: SECTIONS 48 AND 49

Income tax payable under this Ordinance is deductible or collectible at source
in respect of certain specific items of income. The tax deducted or collected at
source is part of income of an assessee and is treated as payment of tax in due time.
The specified items of income are the following:-
(a) income classifiable as “Salaries”;

(aa) income from discount on the real value of Bangladesh Bank bills;
(b) interest on securities’
(c) income derived on account of supply of goods, execution of contract or
services rendered;
(d) income derived by the importers on account of import of goods;
(e) income derived on account of indenting commission;
(f) income derived on account of winnings from lottery or crossword puzzles;
(g) any income chargeable under this Ordinance which is paid or payable
to a non-resident;
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(h) income from house property;
(i) income derived on account of export of manpower;
(j) income derived on account of purchase by public auction;
(k) income derived on account of acting in films;
(ll) income derived on account of travel agency commission or incentive
bonus (Inserted vide F.A. 2014)
(m) income derived on account of shipping agency commission;
(n) income derived from commission, discount or fees payable to
distributors for distribution or marketing of manufactured goods;
(o) income derived on account of interest on saving deposits, fixed deposits
or term deposits and share of profit on term deposits;
(p) income derived on account of insurance commission;
(q) income classifiable as “Capital gains”.
(r) Fees for professional or technical services;
(s) Income derived on account of manufacture of cigarettes manually
without any mechanical aid whatsoever;
(t) Income derived from compensation against acquisitions of property;
(u) Income derived on account of interest on savings instruments;
(w) Income derived on account of running of brickfield;
(x) Income derived on account of services rendered by the doctors;
(z) Income derived on account of commission of letter of credit.
(za) income derived on account of survey by a surveyor of general insurance
company;
(zc) income derived on account of commission, remuneration, or charges as
a foreign buyer’s agent.
(zd) income from dividends.
(ze) income derived on account of rendering certain services.
(zf) income derived on account of shipping business of a resident from both
in or outside of Bangladesh;
(zg) income derived on account of business of real estate and land
development;
(zh) income derived by an exporter on account of export of any commodity;
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(zi) income derived by a number of a stock exchange on account of
transaction of shares, debentures, mutual funds, bonds or securities;
(zj) income derived on account of courier business of a non-resident;
(zkk) Income derived on account of export cash subsidy;
(zm) on account of renewal of trade licence;
(zn) income derived on account of trustee fees has been deleted vide
F.A.2010
(zo) income derived on account of freight forward agency commission.
(zp) income derived on account of rental power;
(zq) income derived on account of interest of Post Office Savings Bank Account;
(zr) income derived on account of rental value of vacant land or plant or
machinery;
(zs) income derived on account of advertisement.
(zt) income derived on account of foreign technician serving in a diamond
cutting industry.
(zu) repealed vide F.A. 2013
(zv) income derived from transer of shares by a sponsor shareholder of a
company listed with any stock exchange
(zw) provisions have been made for deduction of tax for services from
convention hall, conference centre, room as the case may be hall etc.
and by another amendment (section 52P)
(zx) provision has been made for deduction of tax from residents for any
income in connection with any service provided to any foreign person.
(Section 52Q)
(zy) income derived on account of internatioal gateway service in respect of
phone call;
(zz) collection of tax from manufacturer of soft drink.(Vide F.A. 2013)
(zza) income derived from insurance policy (Inserted vide F.A. 2014)
(zzb) deduction of tax from local letter of credit (Inserted vide F.A. 2014)
(zzc) income derived from any fees, revenue sharing etc., from cellular mobile
phone company (Inserted vide F.A. 2014)
(zzd) income from transfer of share of any stock exchange (Inserted vide F.A. 2014)
(zze) income from transfer of share of company listed in any stock exchange
(Inserted vide F.A. 2014)
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(zzf) income derived from lease fo property (Inserted vide F.A. 2014);
(zzff) deduction of tax from any sum paid real estate developer to land owner
33. AMENDMENT OF SECTION 51
Instead of existing section 51 the following new section 51 shall be replaced –

as –
"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, interest or profit on
securities at the time of making payment or credit, whichever is earlier." (Replaced
2020)
34. AMENDMENT OF SECTION 52, 52A AND 52AA
Instead of existing section 52, 52A & 52AA, the following new section 52,52A,
52AA shall be inserted as:-
“52. Deduction from payment to contractors, etc.- (1) Where any payment
is to be made by a specified person to a resident on account of –
(a) execution of a contract, other than a contract for providing or rendering a
service mentioned in any other section of Chapter VII;
(b) supply of goods;
(c) manufacture, process or conversion;
(d) printing, packaging or binding;
the person responsible for making the payment shall, at the time of making such
payment, deduct tax at such rate, not exceeding ten percent (10%) of the base
amount, as may be prescribed:
"Provided that -
have the twelve-digit Taxpayer's Identification Number at the time of
making the payment;
(b) deleted vide F.A. 2019;
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“(bb) the rate of tax shall be 50% (fifty percent) higher if the payee does not
receive payment by bank transfer or by mobile financial services or any
other digital means approved by the Bangladesh Bank;”;
(c) where any imported goods on which tax has been paid at source under
section 53 is supplied, tax at source on the said supply shall be B - A,
where -
A= the amount of tax paid under section 53,

B= the amount of tax applicable under this section if no tax were paid under
section 53.
"(d) where any goods on which tax has been paid at source under section
53E is supplied, tax at source on the said supply shall be B-A, where-
A= the amount of tax paid under section 53E,

B= the amount of tax applicable under this section if no tax were
paid under section 53E." (Added 2019)
"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%." ;(Added 2020)
(2) In this section-

(a) the specified person means-
(i) the Government, or any authority, corporation or body of the
Government, including its units, the activities of which are
authorized by any Act, Ordinance, Order or instrument having
the force of law in Bangladesh;
(ii) a project, programme or activity where the Government has
any financial or operational involvement;
(iii) a joint venture or a consortium;
(iv) a company as defined in clause (20) of section 2 of this
Ordinance;
(v) a co-operative bank;
(vi) a co-operative society;
(vii) a financial institution;
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(viii) a Non-Government Organisation registered with the NGO
Affairs Bureau "or a Micro Credit Organization having license
with Micro Credit Regulatory Authority";
(ix) a school, a college, an institution or a university;
(x) a hospital, a clinic or a diagnostic centre;
(xi) a trust or a fund
(xii) a firm;
(xiia) an association of persons;
(xiii) a public-private partnership;
(xiv) a foreign contractor, a foreign enterprise or an association or
a body established outside Bangladesh;
(xv) any e-commerce platform, not being any other specified
persons, called by whatever name having annual turnover
exceeding Taka one crore; and
(xvi) any artificial juridical person not mentioned above;”
(b) “contract” includes a sub-contract, any subsequent contract,

agreement or an arrangement, whether written or not;
(c) “base amount” means the higher of the –
(i) contract value; or
(ii) bill or invoice amount; or
(iii) payment;
and shall also be inclusive of value added tax;
(d) “payment” includes a transfer, a credit or an adjustment of payment
“or an order or instruction of making payment”.
52A. Deduction from payment of royalties etc. – (1) Where any

payment is to be made by a specified person to a resident on account of royalties,
franchise, or the fee for using license, brand name, patent, invention, formula,
process, method, design, pattern, know-how, copyright, trademark, trade name,
literary or musical or artistic composition, survey, study, forecast, estimate, customer
list or any other intangibles, the person responsible for making the payment shall, at
the time of making payment, deduct income tax at the rate specified below-
Rate of deduction of tax
Description of payment (% of base amount)
(a) Where base amount does not exceed taka 25 lakh 10%
(b) Where base amount exceeds taka 25 lakh 12%
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Provided that the rate of tax shall be fifty percent (50%) higher if the payee
does not have a twelve-digit Taxpayer’s Identification Number at the time of making
the payment.
(a) “Specified person” shall have the same meaning as in clause (a)
of sub-section (2) of section 52;
(b) “contract” includes a sub-contract, any subsequent contract, an
agreement or an arrangement, whether written or not;
(c) “base amount” means the higher of the-
(i) contract value; or
(ii) bill or invoice amount; or
(iii) payment;
and shall also be inclusive of value added tax;
(d) “payment” includes a transfer, a credit or an adjustment of

payment “or an order or instruction of making payment”.
52AA. Deduction from the payment of certain services:-
“(1) Where any payment is to be made by a specified person to a resident on

account of a service as mentioned in this section, the person responsible for making
the payment shall, at the time of making such payment, deduct income tax at the
rate specified in the Table below:
SL. Where base amount Where base
Description of service and payment
No does not exceed amount exceeds
Tk. 25 lakh Tk. 25 lakh
1. Advisory or consultancy service 10% 12%
2. Professional service, technical services fee,
or technical assistance fee
3. (i) Catering service;
(ii) Cleaning service;
(iii) Collection and recovery service;
(iv) Private security service;
(v) Manpower supply service;
(vi) Creative media service;
(vii) Public relations service;
(viii) Event management service;
(ix) Training, workshop, etc. organization
and management service;
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SL. Where base amount Where base
Description of service and payment
No does not exceed amount exceeds
Tk. 25 lakh Tk. 25 lakh
(x) Courier service; 10% 12%
(xi) Packing and Shifting service; 1.5% 2%
(xii) any other service of similar nature."
(Added 2019)
4. Media buying agency service
(a) on commission or fee 10% 12%
(b) on gross bill amount 0.5% 0.65%
5. Indenting commission 6% 8%
6. Meeting fees, training fees or honorarium 10% 12%
7. Mobile network operator, technical support 10% 12%
service provider or service delivery agents
engaged in mobile banking operations
8. Credit rating service 10% 12%
9. Motor garage or workshop 6% 8%
10. Private container port or dockyard service 6% 8%
11. Shipping agency commission 6% 8%
12. Stevedoring/berth operation
a. on commission or fee 10% 12%
b. on gross bill amount 1.5% 2%
13. (i) Transport service, carrying service, 3% 4%
vehicle rental service;
(ii) Any other service under any sharing
economy platform including rede
sharing service, coworking space
providing service and accommodation
providing service;
13A Wheeling charge for electricity 2% 3%
transmission
14. Any other service which is not mentioned 10% 12%
in Chapter VII of this Ordinance and is not
a service provided by any bank, insurance
or financial institutions
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Provided that if the amount for services mentioned in SL No. 3 and 4 of the
Table shows both commission or fee and gross bill amount tax shall be the higher
amount between (i) and (ii) where -
(i) tax calculated on commission or fee applying the relevant rate in the
table; and
(ii) B x C x D, where.
B = Gross bill amount
C = 10% for Sl. 3 and 2.5% for Sl. 4, and
D = rate of tax applicable on commission or fee:
Provided further that the rate of tax shall be fifty percent (50%) higher if the
payee does not have a twelve-digit Taxpayer’s Identification Number at the time of
making the payment:
Provided further that where the Board, on an application made in this behalf,
gives certificate in writing that the person rendering such service is otherwise
exempted from tax under any provision of this Ordinance, the payment referred to
in this section shall be made without any deduction or with deduction at a lesser
rate for that income year.”
52B. Collection of tax from Cigarette manufacturers:-
Any person responsible for selling banderols to any manufacturer of cigarette

shall, at the time of selling banderols, collect tax from such manufacturers on
account of the manufacturer of cigarette at the rate of ten percent (10%) of the value
of the banderols.
Explanation: For the purpose of this section, “manufacture of cigarettes”

means manufacture of cigarettes manually without any mechanical aid
whatsoever.”
35. AMENDMENTS OF SECTION 52D
Instead of existing section 52D, the following New Section 52D shall be
substituted:-
“52D. Deduction at source from interest on saving instruments:-
Notwithstanding anything contained in any other provision of this Ordinance

or any other law being in force in respect of exemption from tax on interest of
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savings instrument purchased by an approved superannuation fund or pension
fund or gratuity fund or a recognized provident fund or a workers’ profit
participation fund, any person responsible for making any payment by way of
interest on any savings instruments shall, at the time of such payment, deduct
income tax at the rate of ten percent (10%) on such interest:
Provided that no tax shall be deducted under this section where the
cumulative investment at the end of the income year in the pensioners’ savings
certificate does exceed five lakh taka:
Provided further that no tax shall be deducted from interest or profit arising
from Wage earners development bond, US dollar premium bond, US dollar
investment bond, Euro premium bond, Euro investment bond, Pound sterling
investment bond or Pound sterling premium bond.”
36. AMENDMENTS OF SECTION 52DD : Replaced by Finance Act 2021

Instead of existing section 52DD, the following New Section 52DD shall be
substituted:-
“52DD. Deduction from payment to a beneficiary of workers
participation fund:
(1) Notwithstanding anything contained in any other provision of this
Ordinance or any other law being in force in respect of exemption from tax on
payments from workers¡¦ participation fund, any person responsible for making
any payment from such fund to a beneficiary shall, at the time of payment, deduct
tax at the rate of 5% (five percent) on whole payment.
(2) No tax under sub-section (1) shall be deducted from the payment of
worker’s participation fund where the following conditions are met -
(i) the beneficiary does not have taxable income; and

(ii) amount of fund does not exceed Taka 25,000.¨
“52F. Collection of tax from brick manufacturers.-

Any person responsible for issuing or renewal of permission for the
manufacture of bricks shall not issue or renew such permission unless the
application for issuance or renewal of such permission is accompanied by a tax
clearance certificate of the preceding assessment year along with the receipt of the
tax verified by the Deputy Commissioner of Taxes at the following rates:
(a) taka forty five thousand for one section brick field;
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(b) taka seventy thousand for one and half section brick field;
(c) taka ninety thousand for two section brick field;
(d) taka one lac fifty thousand for brick field producing bricks through
automatic machine.
Explanation.- For the purpose of this section, the word “section” shall have the
same meaning as defined in Ò†gŠmygx BUfvUv g~j¨ms‡hvRb Ki wewagvjv, 2004Ó|
37. AMENDMENTS IN SECTION 52JJ
Instead of existing Section 52JJ, the new section 52JJ shall be substituted:-
“52JJ. Collection of tax from travel agent:-
(1) Notwithstanding anything contained in any other provisions of this Ordinance,

any person responsible for making any payment to a resident any sum by way
of commission or discount or any other benefits, called by whatever name,
convertible into money for selling passenger tickets or air cargo carriage shall
deduct or collect advance tax at the rate of zero point three zero percent
(0.30%) of the total value of the tickets or any charge for carrying cargo by air
at the time of payment to such resident.
(2) Where any incentive bonus, performance bonus or any other benefits, called
by whatever name, is to be paid in relation to such sale of tickets or bill for
carrying cargo by air in addition to the amount mentioned in sub-section (1),
person responsible for making such payment shall deduct an amount equal to
(A/B) x C, where-
“A” is the amount of incentive bonus, performance bonus or any other

benefits as mentioned in sub-section (2),
“B” is the amount of commission or discount or any other benefits as
mentioned in sub-section (1), and
“C” is the amount or source tax on commission or discount or any other
benefits as mentioned in sub-section (1).
(3) For the purpose of computation of value of tickets or charge, any payment
made in respect of any embarkation fees, travel tax, flight safety insurance,
security tax and airport tax shall not be included in such value or charge.
137
Explanation:-
In this section, “payment” includes a transfer, a credit or an adjustment of
payment.”
38. AMENDMENTS OF SECTION 52N : Replaced by Finance Act 2021
Instead of existing section 52N, the following New Section 52N shall be
substituted:-
“52N. Collection of tax on account of purchase of power.- (1)

Notwithstanding anything contained in this Ordinance, Bangladesh Power
Development Board or any other person engaged in power distribution, at the time
of payment to any person on account of purchase of power, shall collect, deduct or
pay tax on the said payment at the rate of six percent.
(2) Where a person is exempted from tax or is subject to a reduced tax rate in an
income year, the Board may, on an application made in this behalf, give a certificate
in writing that the payment for that income year shall be made without any deduction
or with deduction at a proportionately reduced rate, as the case may be.¨
39. DEDUCTION OF TAX FROM ANY INCOME REMITTED FROM ABROAD IN

CONNECTION WITH ANY SERVICE, REVENUE SHARING, ETC: SECTION 52Q
(Ammended by F. A. 2021)
"52Q" 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
favor 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
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(ii) the proceeds of sales of software or services of a resident if the income
Part A of the Sixth Schedule." (Replaced 2020)
Provided that the rate of deduction under this section shall be 7.5% (seven
point five percent) where the remittance has been received as consideration for
contracts on manufacturing, process or conversion, civil work, construction,
engineering or works of similar nature:
Provided further that no deduction under this section shall be made against
the remittance from abroad which is -
(i) the proceeds of sales of software or services of a resident if the income
Part A of the Sixth Schedule, or
(ii) excluded from total income by paragraph 48 of Part A of the Sixth
Schedule.¨
40. AMENDMENT IN SECTION 52R

(ka) In sub-section (1) instead of one percent, one point five percent (1.5%)
shall substituted.
(kha) In sub-section (2) instead of five percent, seven point five percent (7.5%)
shall be substituted.
41. COLLECTION OF TAX FROM MANUFACTURER OF SOFT DRINK :

SECTION 52S
Section 52S has been deleted vide F.A. 2018
42. DEDUCTION FROM PAYMENT ON ACCOUNT OF LOCAL LETTER OF

CREDIT, ETC: SECTION 52U
Section 52U replaced by the following in 2018;
"52U.-Deduction from payment on account of local letter of credit, etc.-
(1) The bank or any other financial institution extending any credit facility
under a local letter of credit or any other financing agreement, not being
a financing arrangement under sub-section (2), for purchasing any
goods in Bangladesh by a person (hereinafter referred to as "Person A")
from any other person (hereinafter referred to as "Person B") for the
purpose of trading, or of reselling after process or conversion shall
deduct, at the time of paying or crediting to Person B, tax at the rate of
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three per cent (3%)of the amount so paid or credited in relation to the
purchase by Person A.
(2) The bank or any other financial institution extending any credit facility to
a distributor under a financing agreement in which a person (hereinafter
referred to as "Person C") receives payment from such bank or the
financial institution against the invoice or sale of goods to its distributor
(hereinafter referred to as "Person D")shall deduct, at the time of paying or
crediting payment to Person C, tax at the rate of one per cent (1%) of the
amount so paid or credited in relation to the goods invoiced to Person D.
(3) "The tax shall be deducted at the rate of two percent (2%)" in the cases
of local letter of credit or any other financing agreement opened or made
for the purchase or procurement of rice, wheat, potato, onion, garlic,
peas, chickpeas, lentils, ginger, turmeric, dried chilies, pulses, maize,
coarse flour, flour, salt, edible oil, sugar, black pepper, cinnamon,
cardamom, clove, date, cassia leaf, computer or computer accessories,
jute, cotton, yarn and all kinds of fruits.
Explanation.- For the purpose of this section, "distributor" means a

person who performs the function of supply of finished goods produced
by another person to the end customer directly or through any other
intermediary."
43. COLLECTION OF TAX FROM MEMBER OF STOCK EXCHANGES: SECTION

53BBB
“53BBB” 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." (Replaced 2020)
44. AMENDMENTS IN SECTION 53BBBB
In this section instead of the words "one percent (1%)" the words "zero-point
five zero percent (0.50%)" shall be substituted.
45. A NEW SECTION 53CCC:-

After section 53CC, the following new section 53CCC shall added.
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“53CCC. Deduction or collection of tax at source from courier business of
a non-resident:- Any person being a company registered under the Companies Act,
1913 (VII of 1913) or Company Act, 1994 (Law No. 18 of 1994) working as local
agent of a non-resident courier company shall deduct or collect tax in advance at
the rate of fifteen percent (15%) on the amount of service charge accrued from the
shipment of goods, documents, parcels or any other things outside Bangladesh.”
46. AMENDMENT OF SECTION 53E
The following sub-section (2) will be substitute instead of existing sub-section

(2)
“(2) Any company, other than an oil marketing company, which sells goods to-
(a) any distributor; or
(b) any other person under a contract;
at a price lower than the retail price fixed by such company, shall
collect tax from such distributor or such any other person at the
rate of five percent (5%) on the amount equal to B x C, where-
B= the selling price of the company to the distributor or the other
person;
C= 12%
Explanation: For the purpose of this section, “contract” includes an

agreement or an arrangement, whether written or not.”
47. AMENDMENT OF SECTION 53F
The existing sub-section (2) of section 53F is deleted and new sub-section (2)
& (3) of section 53F shall be inserted – as
“(2) Notwithstanding anything contained in this Ordinance or nay other law

for the time being in force in respect of exemption of tax from any fund,
any person responsible for paying any sum by way of interest on any
saving deposits or fixed deposits or any term deposit maintained with
any bank including a co-operative bank or any bank run on Islamic
principles or non-banking financial institution or any leasing company
or housing finance company, as the case may be, by or in the name of
a fund shall deduct, at the time of credit of such interest to the account
of the fund or at the time of payment thereof, whoever occurs earlier,
income tax at the rate of five percent (5%) on such sum.
141
(3) Nothing contained in this section shall apply-
(a) to interest or share of profit arising out of any deposit pension
scheme sponsored by the Government or by a bank with prior
approval of the Government; or
(b) to such payee or class of payees as the Board may, by a general
or special order, specify that income of such payee or class of
payee is otherwise exempted from tax.”
48. AMENDMENT OF SECTION 53FF

(ka) The following clause (a) of sub-clause (iii) of section 53FF shall be substituted
instead of the existing clause (a) of sub-clause (iii) – as
“(iii) in areas other than the areas mentioned in sub-clause (i) and (ii)-
A. If the areas is within Dhaka South City Corporation, Dhaka

North City Corporation and Chittagong City Corporation, taka
one thousand per square meter;
B. if the area is within any other city corporation, taka seven
hundred per square meter;
C. any other area, taka three hundred per square meter;
Provided that the rate of source tax under clause (a) in respect of a residential
apartment, shall be twenty percent (20%) lower if the size of the apartment,
including common space, is not more than seventy square meter, and forty percent
(40%) lower if the size of the apartment, including common space, is not more than
sixty square meter.”;
(kha) instead of existing sub clause (iii) of clause (aa), the following sub-clause (iii)
of clause (aa) shall be substituted.
(iii) in the areas other than the areas mentioned in sub-clauses (i) and (ii)
A. if the areas is within Dhaka South City Corporation, Dhaka North
City Corporation and Chittagong City Corporation, taka three
thousand and five hundred per square meter;
B. if the area is within any other city corporation, taka two thousand
and five hundred per square meter;
C. any other area, taka one thousand and two hundred per square
meter.”
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Instead of existing section 56, the following new section 56 shall be

substituted:-
“56. Deduction from income of non-residents:- (1) Subject to the

provisions of sub-section (2), the specified person or any other person
responsible for making payment to a non-resident of any amount which
constitutes the income of such non-resident chargeable to tax under
this Ordinance shall, unless such person is himself liable to pay tax
thereon as agent, at the time of making such payment, deduct tax on
the amount so payable at the rate, specified below:
SL. Rate of deduction of

No Description of services or payments tax
1 Advisory or consultancy service 20%
2 Pre-shipment inspection service 20%
3 Professional service, technical services, technical know- 20%
how or technical assistance
4 Architecture, interior design or landscape design, fashion 20%
design or process design
5 Certification, rating etc. 20%
6 Charge or rent for satellite, airtime or frequency, rent for 20%
channel broadcast
7 Legal service 20%
8 Management service including even management 20%
9 Commission 20%
10 Royalty, license fee or payments related to intangibles 20%
11 Interest 20%
12 Advertisement broadcasting 20%
13 Advertisement making 15%
14 Air transport or water transport not being the carrying 7.5%
services mentioned in sections 102 or 103A
15 Contractor or sub-contractor of manufacturing, process 7.5%
or conversion
16 Supplier 7.5%
17 Capital gain 15%
18 Insurance premium 10%
19 Rental of machinery, equipment etc. 15%
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SL. Rate of deduction of
No Description of services or payments tax
20 Dividend-
(a) company "fund and trust" ————— 20%
(b) any other person, not being a company "fund and 30%
trust" —
21 Artist, singer or player 30%
22 Salary or remuneration 30%
23 Exploration or drilling in petroleum operations 5.25%
24 Survey for coal, oil or gas exploration 5.25%
24A Fees, etc. of surveyors of general insurance company 20%
25 Any service for making connectivity between oil or gas 5.25%
field and its export point
26 Any payments against any services not mentioned above 20%
27 Any other payments 30%
"Provided that when any capital gain arises from the transfer of any share of
a company, the person or the authority, as the case may be, responsible for effecting
the transfer of shares shall not give any effect in respect of such transfer if tax
on such capital gain has not been paid"
"(2) Where, in respect of any payment under this section, the Board, on an
application made in this behalf, is satisfied that due to tax treaty or any
other reason the non-resident is not liable to pay any tax in Bangladesh,
or is liable to pay tax at a reduced rate in Bangladesh, the Board may
issue a certificate within thirty days from the date of receipt of such
application accompanied by all the documents as required by the Board
to the effect that the payment referred to in sub-section (1) shall be
made without any deduction or, in applicable cases, with a deduction at
the reduced rate as mentioned in the certificate. (added 2018)
(2A) Tax deducted under this section shall be deemed to be the minimum tax
liability of the payee in respect of the income for which the deduction is
made, and, shall not be subject of refund or set off or an adjustment
against demand." (added 2018)
"(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
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(ii) "payment" includes a transfer, a credit, an adjustment of
payment or an order or instruction of making payment"

Instead of existing section 57, the new section 57 shall be substitute – as
“57. Consequences of failure to deduct, collect, etc. – (1) Where a person-
(a) fails to deduct or collect tax at source as required by or under the

provisions of this Chapter; or
(b) deducts or collects tax at a lesser rate or in lesser amount; or
(c) after deducting or collecting tax under this Chapter, fails to pay the
same to the credit of the Government, or pays to the credit of the
Government an amount lower than the collected or deducted
amount;
such person shall be deemed to be an assessee in default, and without prejudice to

any other consequences to which such person may be liable, shall be personally
liable to pay-
(i) the amount of tax that has not been deducted or collected; or
(ii) the amount which was required to be deducted collected under

this Chapter as reduced by the amount that has been actually
deducted or collected; or
(iii) the amount that, after being collected and deducted, has not been
paid to the credit of the Government.
(2) In addition to the amount as mentioned in sub-section (1), the person

shall also be liable to pay an additional amount at the rate of two
percent (2%) per month on the amount as mentioned in sub-clause (i),
(ii) and (iii) of clause (c) of sub-section (1), as the case or cases may be,
calculated for the period-
(i) in the case of failure to deduct or collect, or of the deduction or

collection at lower rate or amount, from the due date of the
deduction or collection to the date of the payment of the amount,
as mentioned in sub-clauses (i) or (ii) of clause (c) of the sub-
section (1), as the case may be, to the credit of the Government.;
145
(ii) in the case of failure to deposit the amount deducted or collected,
from the date of deduction or collection to the date of payment of
the amount, as mentioned in sub-clause (iii) of clause (c) of sub-
section (1), to the credit of the Government.
Explanation:- The period for which the additional amount is calculated
shall not exceed twenty four months.
(3) The Deputy Commissioner of Taxes shall take necessary action for the
realization of the amount as mentioned in sub-section (1) and the
additional amount as mentioned in sub-section (2) from the person
referred to in sub-section (1) after giving the person a reasonable
opportunity of being heard.
(4) No realization of the amount mentioned in suib-section (1) shall be
made if it is established that such amount has meanwhile been paid by
the person from whom the deduction or collection was due.”
51. AMENDMENT OF SECTION 57A

A new section 57A shall be inserted instead of old section 57A – as
“57A. Consequences of the issuance of certificate of tax deduction or

collection without actual deduction, collection or payment.-
(1) Where al person issues a certificate of deduction or collection of tax at

source without actual deduction or collection or payment to the credit of
the Government, without prejudice to any other consequences to which he
may be liable, the person shall be personally liable to pay the amount not
being deducted, collected or paid to the credit of the Government.
(2) The Deputy Commissioner of Taxes shall take necessary action for the
collection of amount mentioned in sub-section (1) from the person so
personally liable after giving the person a reasonable opportunity of
being heard.”

A new section 58 shall be inserted in place of the existing section 58.
“58. Certificate of deduction, etc. of tax .- (1)Every person who has

deducted or collected any tax under this Chapter shall furnish, to the
person from whom such deduction or collection has been made,
certificate of tax deduction or collection specifying therein-
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(a) the name and the Taxpayer’s Identification Number, if any of the
person from whom tax has been deducted or collected;
(b) the amount of deduction or collection of taxes;
(c) section or sections under which tax has been deducted or

collected;
(d) the particulars of the payment of deducted or collected amount to

the credit of the Government; and
(e) such other particulars as may be prescribed.
(2) The Board may, by notification in the official Gazette, -
(a) specify the cases in which the certificate of tax deduction or

collection shall be generated or furnished electronically or in any
other machine readable or computer readable media;
(b) specify the manner in which such electronic, machine readable

or computer readable certificate shall be generated or furnished.”
"(3) Every person who has deducted or collected any tax under this Chapter
shall furnish a statement to such income tax authority and in such
manner as may be prescribed." (added 2018)
In the section 62, after the word “furnished”, the following words and comma
shall be added –
“along with the proof of payment of such tax to the account of the Government,”
54. COMPUTATION OF ADVANCE TAX : SECTION 65
(1) The minimum amount of advance tax payable by an assessee in a

financial year shall be the amount equal to the tax payable on his total
income of the latest income year as assessed on regular basis or
provisionally, as the case may be, as reduced by the amount of tax
required to be deducted or collected at source in accordance with the
preceding provisions of this Chapter.
(2) The tax payable under sub-section (I) shall be calculated at the rates in
force in respect of the financial year referred to therein.
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55. AMENDMENT OF SECTION 68A & 68B
The old section of Income Tax Ordinance 1984, 68A & 68B shall be substituted
by the new section 68A & 68B respectively – as
“68A. Advance tax on certain income.-
(1) A manufacturer of cigarette shall pay advance tax at the rate of three
percent (3%) on net sale price in every month.
(2) The advance tax paid under sub-section (1) shall be adjustable against
the quarterly installments of advance tax payable under section 66.
Explanation: In this section, “net sale” shall be A – B, where, A is the gross

sale and B is the value added tax and the supplementary duty, if any, or such gross
sale.
68B. Advance tax for the owners of private motor car:-
(1) Every person owning a private motor car shall be deemed to have an
income by which the motor car is maintained and shall pay advance
income tax to be collected at the rate and in the manner as mentioned
in sub-section (2).
(2) Subject to the provision of sub-section (3), the authority responsible for
the registration and fitness renewal of motor car shall collect, on or
before the date of registration or fitness renewal of the motor car,
advance tax at the following rate-
Sl Amount of
Type and engine capacity of motor car
No. tax (in taka)
1 A car or a jeep, not exceeding 1500cc or 75kw 25,000/=
2 A car or a jeep, exceeding 1500cc or 75kw but not exceeding 50,000/=
2000cc or 100 kw
3 A car or a jeep, exceeding 2000cc or 100 kw but not exceeding 75,000/=
2500cc or 125 kw
4 A car or a jeep, exceeding 2500cc or 125 kw but not exceeding 1,25,000/=
3000cc or 150 kw
5 A car or a jeep, exceeding 3000cc or 150 kw but not exceeding 1,50,000/=
3500cc or 175 kw
6 A car or a jeep, exceeding 3500cc or 175 kw 2,00,000/=
7 A microbus 30,000/=
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Provided that the rate of tax shall be fifty percent (50%) higher for each
additional motor car if the owner has two or more motor cars in his name or in joint
names with other person or persons.
(2A) In case of registration or fitness renewal of motor car for more than one
year, advance tax under sub-section (2) shall be collected on or before
30th June in every subsequent year or years following the year in which
registration or fitness renewal of motor car has been done.
(2B) Where any person fails to pay advance tax in accordance with sub-
section (2A), the amount of advance tax payable shall be calculated
following A+B formula, where -
A= the amount of advance tax not paid in the previous year or years; and
B= the amount of advance tax payable under sub-section (2) for the year in
which an assessee is making the payment.¡¨
(3) Advance tax under sub-section (2) shall not be collected if the motor car
is owned by –
(i) the government and the local government;
(ii) a project, programme or activity under the government and the
local Government;
(iii) a foreign diplomat, a diplomatic mission in Bangladesh, United
Nations and its offices;
(iv) a development partner of Bangladesh and its affiliated office or
offices;
(v) an educational institution under the Monthly Payment Order of
the Government;
(vi) a public university;
(vii) any entity that is not a person as defined under clause 46 of
section (2) of this Ordinance;
(viii) a gazette war-wounded freedom fighter; or
(ix) an institution that has obtained a certificate from the Board that
advance tax shall not be collected from it.
149
(4) Where a person pays advance tax under sub-section (2), and the income
from regular sources of the person results in a tax liability less than the
said advance tax, the income of such person shall be deemed to be the
amount that results a tax liability equal to the said advance tax.
(5) The advance tax paid under sub-section (2) shall not be refundable.
(a) “motor car” means a motor car as defined in clause (25) of section
2 of the Motor Vehicles Ordinance 1983 (LV of 1983) and includes
a jeep and a microbus;
(b) income from regular sources means income from any source
other than the sources mentioned in sub-section (2) of section
82C.”
56. AMENDMENTS OF SECTION 73 AND 73A

The existing section 73 and 73A of the Income Tax Ordinance, 1984 shall be
substituted by the new section 73 and 73A – as
“73. Interest payable by the assessee on deficiency in payment of
advance tax : —
(1) Where in any financial year advance tax paid by an assessee

together with the tax deducted or collected at source, if any,
under this Chapter is less than seventy-five percent (75%) of the
amount of tax payable by him as determined on regular
assessment, the assessee shall pay, in addition to the balance of
tax payable by him, simple interest at the rate of ten percent
(10%) per annum on the amount by which the tax so paid,
deducted and collected falls short of the seventy five percent
(75%) of the assessed tax:
Provided that the rate of interest shall be fifty percent (50%) higher if the return
is not filed on or before the Tax Day.
(2) The period for which the interest under sub-section (1) is payable shall
be the period from the first day of July next following the financial year
in which the advance tax was applicable to the date of regular
assessment in respect of the income of that year or a period of two years
from the said first day of July, whichever is earlier.
150
(3) Notwithstanding anything contained in sub-sections (1) and (2), where –
(a) tax is paid under section 74; or
(b) provisional assessment has been made under section 81 but

regular assessment has not been made, the simple interest shall
be calculated in accordance with the following provisions –
(i) up to the date or dates on which tax under section 74 or as

provisionally assessed, was paid;
(ii) thereafter, such simple interest shall be calculated on the

amount by which the tax so paid falls short of the said
seventy five percent (75%) of the assessed tax.
(4) Where as a result of appeal, revision or reference the amount on which
interest was payable under sub-section (1) has been reduced, the
amount of interest payable shall be reduced accordingly and the excess
interest paid, if any, shall be refunded together with the amount of tax
that is refundable.
Explanation. – For the removal of doubts, it is hereby declared that in this

section, “regular assessment” includes the acceptance of revised return or the
assessment made as a result of the audit under section 82BB(7).
73A. Delay Interest for not filing return on or before the Tax Day:—
(1) Where an assessee is required to file a return of income for an assessment

year under section 75 and fails to file the same before the expiry of the Tax Day, the
assessee shall, without prejudice to any other consequences to which he may be liable
to, pay a delay interest at the rate of two percent (2%) per month on the difference
between the tax assessed on total income for the assessment year and the tax paid in
advance for the assessment year including the tax deducted or collected at source;
Explanation. — In this section, the expression “tax assessed on total income”

as mentioned in sub-section (1) means –
"(i) where the return is subject to assessment under section 82BB, if tax
under any other sub-section of section 82BB is higher than the tax
under sub-section (1) of that section, the higher tax"
(ii) where the return is not subject to assessment under section 82BB, tax
on total income as assessed by the Deputy Commissioner of Taxes.
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(2) The delay interest under sub-section (1) shall be calculated for a period
from the first day immediately following the Tax Day to-
(a) where the return is filed, the date of filing the return;
(b) where the return is not filed, the date of regular assessment:
Provided that the period for calculating delay interest under this section shall
not exceed one year:
Provided further that the delay interest under this section shall not be payable
by an assessee for whom the proviso of sub-section (5) of section 75 applies.”
57. AMENDMENT OF SECTION 75, 75A & 75AA

Existing section 75, 75A and 75AA shall be substituted by the following
section 75, 75A and 75AA
“75. Return of income. — (1) Subject to the provisions of sub-section (2),

every person shall file or cause to be filed, with the Deputy
Commissioner of Taxes, a return of income of the income year –
(a) if the total income of the person during the income year exceeds
the maximum amount that is not chargeable to tax under this
Ordinance; or
(b) if such person was assessed to tax for any one of the three years
immediately preceding that income year; or
(c) if the person is —
(i) a company; or
(ii) a non-government organisation registered with NGO
Affairs Bureau; or
(iii) a co-operative society; or
(iv) a firm; or
(v) an association of persons; or
(vi) a shareholder director or a shareholder employee of a
company; or
(vii) a partner of a firm; or
(viii) an employee of the government or an authority,
corporation, body or units of the government or formed by
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any law, order or instrument being in force, if the
employee, at any time in the income year, draws a basic
salary of taka sixteen thousand or more; or
(ix) an employee holidng a executive or a management position
in a business or profession; or”
"(x) a Micro Credit Organization having license with Micro
Credit Regulatory Authority; or
(xi) a non-resident having permanent establishment in
Bangladesh."
(d) if the person, not being an institution established solely for
charitable purpose or a fund, has an income during the income
year which is subject to tax exemption or lower tax rate under
section 44; or
(e) if the person, at any time during the relevant income year fulfills
any of the following conditions, namely: —
(i) owns a motor car; or
(ii) owns a membership of a club registered under any law
governing value added tax; or
(iii) runs any business or profession having trade license from
a city corporation, a paurashava or a union parishad; or
(iv) has registered with a recognized professional body as a
doctor, dentist, lawyer, chartered accountant, cost and
management accountant, engineer, architect or surveyor or
any other similar profession; or
(v) has registered with the Board as an income tax practitioner;
or
(vi) has a membership of a chamber of commerce and
industries or a trade association or body; or
(vii) runs for an office of any paurashava, city corporation, or a
Member of Parliament;
(viii) participates in a tender floated by the government, semi-
government, autonomous body or a local authority; or
(ix) serves in the board of directors of a company or a group of
companies;
"(x) participates in a shared economic activity by providing
motor vehicles, space, accommodation or any other assets;
or
(xi) owns any licensed arms;"
153
"(f) if such person is required to have Twelve-Digit Taxpayer's
identification Number under section 184A";
Provided that any non-resident Bangladeshi may file his return of income
along with bank draft equivalent to the tax liability, if any, on the basis of such
return, to his nearest Bangladesh mission and the mission will issue a receipt of
such return with official seal and send the return to the Board.
(2) A return of income under sub-section (1) shall not be mandatory for—
(i) an educational institution receiving government benefits under
Monthly Payment Order (MPO); or
(ii) a public university; or
(iii) a fund; or
"(iiia) a non-resident, not being a non-resident individual, having no
permanent establishment in Bangladeshi; or
"(iiib) a non-resident individual having no fixed base in Bangladesh; or"
[(iiia), (iiib) added in 2018]
(iv) any class of persons which the Board, by order in official gazette,
exempt from filing the return.
"(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."
(3) Subject to the provision of sub-section (4), the return under subsection
(1) shall be—
(a) furnished in the prescribed form setting forth therein such

particulars and information, and accompanied by such
schedules, statements, accounts, annexures or documents as
may be prescribed;
(b) signed and verified—

(i) in the case of an individual, by the individual himself;
where the individual is absent from Bangladesh, by the
individual concerned or by some person duly authorised by
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him in this behalf; and when the individual is mentally
incapacitated from attending to his affairs, by his guardian
or by any other person competent to act on his behalf;
(ii) in the case of a Hindu undivided family, by the Karta, and,
where the Karta is absent from Bangladesh or is mentally
incapacitated from attending to his affairs, by any other
adult member of such family;
(iii) in the case of a company or a local authority, by the
principal officer thereof;
(iv) in the case of a firm, by any partner thereof, not being a
minor;
(v) in the case of any other association, by any member of the
association or the principal officer thereof;
(vi) in the case of any other person, by that person or by any
person competent to act on his behalf;
(c) accompanied by—
(i) in the case of individual, statements of assets, liabilities
and life style as required under section 80;
(ii) in the case of a company, an audited statement of accounts
and a computation sheet explaining the difference between
the profit or loss shown in the statement of accounts and
the income shown in the return.
(4) The Board may, by notification in the official Gazette, -

(a) specify that any return required to be filed under this section
shall be filed electronically or in any other machine readable or
computer readable media;
(b) specify the form and the manner in which such electronic,
machine readable or computer readable returns shall be filed.
(5) Every return under this section shall be filed, unless the date is
extended under sub-section (6), on or before the Tax Day:
Provided that an individual being Government official engaged in higher
education or training on deputation or leave or employed under lien outside
Bangladesh shall file return or returns for the period of such deputation or lien, at
a time, within three months from the date of his return to Bangladesh.
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(6) The last date for the submission of a return for a person may be
extended by the Deputy Commissioner of Taxes upon the application by
the person in the prescribed form:
Provided that the Deputy Commissioner of Taxes may extend the date up to
two months from the date so specified and he may further extend the date up to two
months with the approval of the Inspecting Joint Commissioner.
75A. Return of withholding tax. —
(1) Every person, being a company or a co-operative society or a non-
government organization registered with NGO Affairs Bureau, a Micro
Credit Organization having license with Micro Credit Regulatory Authority,
an university, a hospital, a clinic, a diagnostic center, an English medium
school providing education following international curriculum, artificial
juridical person, local authority" a firm or an association of persons, shall
file or cause to be filed, with the Deputy Commissioner of Taxes under
whose jurisdiction he is an assessee, a return of tax deducted or collected
under the provisions of Chapter VII of this Ordinance.
(2) The return under sub-section (1) shall be—
(a) furnished in the prescribed form setting forth therein such
particulars and information, and accompanied by such
schedules, statements, accounts, annexure or documents as may
be prescribed;
(b) signed and verified in the manner as specified in clause (b) of
sub-section (3) of section 75;
(c) filed half-yearly by the following dates—
(i) First return: by Thirty-first January of the year in which
the deduction or collection was made;
(ii) Second return: by Thirty-first July of the next year following
the year in which the deduction or collection was made:
Provided that the last date for the submission of a return as specified in this
sub-section may be extended by the Deputy Commissioner of Taxes upto fifteen
days from the date so specified.
(3) The Board may, by notification in the official Gazette, —
(a) specify the cases in which the return required to be filed under
this section shall be filed electronically or in any other machine
readable or computer readable media;
156
(b) specify the form and the manner in which such electronic,
machine readable or computer readable returns shall be filed.
75AA. Audit of the return of withholding tax: —
(1) The Deputy Commissioner of Taxes, with the approval of the

Commissioner, shall select a number of returns of withholding tax filed
under section 75A for audit.
(2) The Deputy Commissioner of Taxes shall conduct the audit of the
selected return in respect of the following matters-
(a) whether the tax has been deducted or collected at the rate, in the
amount and in the manner as provided in Chapter VII of this
Ordinance and the rules made thereunder;
(b) whether the tax collected or deducted has been paid to the credit
of the Government, or has been paid in accordance with the
manner and within the time as prescribed;
(c) whether the certificate of tax deduction or collection has been

furnished in accordance with the provisions of this Ordinance.
(3) Where an audit under sub-section (2) results in findings that the
provisions of this Ordinance in respect of the matters mentioned in
clauses (a), (b) or (c) of sub-section (2) have not complied with, the
Deputy Commissioner of Taxes conducting the audit may take
necessary actions under this Ordinance, including the actions under
sections 57, 57A and 124.
(4) No return shall be selected for audit after the expiry of four years from
the end of the year in which the return was filed.”
58. PRODUCTION OF ACCOUNTS AND DOCUMENTS, ETC.: SECTION 79
(1) The Deputy Commissioner of Taxes may by notice in writing require an
assessee, who has filed a return under Chapter VIII or to whom a notice has been
issued to file a return, to produce or cause to be produced such accounts,
statements, documents, data or electronic records, not being earlier than three
years prior to the income year, as he may consider necessary for the purpose of
audit or assessment under this Ordinance.
(2) The Deputy Commissioner of Taxes may specify in the notice that the
accounts, statements, documents, data or electronic records or any part thereof
shall be produced in such electronic form or by such electronic media as may be
mentioned in the notice.
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(3) The accounts, statements, documents, data or electronic records shall be
produced on or before the date as may be specified in the notice.
(4) In this section -
(a) “return” includes a revised return or an amended return;
(b) “data” includes “DcvË” as defined in clause (10) of section 2 of Information

Communication Technology Act, 2006 ( Law No. 39 of 2006);
(c) “electronic record” and “electronic form” shall have the same
meaning as assigned to “electronic record” and “electronic
arrangement” and respectively in clauses (7) and (5) of section 2 of
Information Communication Technology Act, 2006 (Law No. 39 of
2006).
59. AMENDMENT OF SECTION 80 (By F.A. 2021)
Instead of the existing section 80, the following new section 80 shall be
substituted – as
“80. Statements of assets, liabilities and life style: —

(1) Every individual assessee, being resident Bangladeshi, shall furnish in the
forms and manners as prescribed, a statement in respect of all assets and
liabilities of the person or the spouse, minor children and dependents of
the person as on the last date of the income year if the person—
(a) has, in the last date of the income year, a gross wealth exceeding
taka forty lakh; or
(b) owns a motor car; or
(c) has made an investment in a house property or an apartment in
the city corporation area.
(2) Every individual assessee who, under sub-section (1) is not required to
submit the statement may voluntarily submit such statement.
(3) Every individual assessee, being a non-resident Bangladeshi, shall
submit the statement referred in sub-section (1) only in respect of
assets located in Bangladesh.
(4) Every individual assessee, being a non-Bangladeshi, shall submit the
statement referred in sub-section (1) only in respect of assets located in
Bangladesh.
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(5) Every individual assessee, whose total income does exceed Taka four
lakh as on the last date of the income year shall furnish, in the forms
and manners as prescribed, a statement of expenses relating to the life
style of the person.
(6) Every individual assessee, being a shareholder director of a company, shall

furnish, irrespective of the total income, in the forms and manners as
prescribed, a statement of expenses relating to the life style of the person.
(7) Where any statement as mentioned in sub-section (1) or in sub-section

(5) is not submitted by a person being an individual, the Deputy
Commissioner of Taxes may require, by notice in writing, to submit the
same by person within the time as mentioned in the notice."
60. ASSESSMENT ON CORRECT RETURN : SECTION 82
Where a return or a revised return has been filed under chapter VIII and the
Deputy Commissioner of Taxes is satisfied, without requiring the presence of the
assessee or the production of any evidence, that the return is correct and complete,
he shall assess the total income of the assessee and determine the tax payable by
him on the basis of such return and communicate the assessment order to the
assessee within thirty days next following:
Provided that -
(a) such return shall be filed on or before the date specified in sucb-section
(5) of section 75;
(b) the amount of tax payable shall be paid on or before the date on which
the return is filed; and
(c) such return does not show any loss or lesser income than the last
assessed income, or assessment on the basis of such return does not
result in refund; and
(d) such return shall mention twelve-digit Taxpayer's Identification

Number.
61. ASSESSMENT UNDER SIMPLIFIED PROCEDURE : SECTION 82A
Where, an assessee, other than a public limited company as defined in the

Companies Act, 1913 (VII of 1913) or Company Act, 1994 (18 of 1994), who has
previously been assessed for any assessment year ended on or before the thirtieth
day of June, 1995, files a return showing income for the income year relevant to the
assessment year commencing on or after the first day of June, 1997 and the income
159
shown in such return is higher by not less than ten per cent over the last assessed
income and has also increased by at least a further sum of ten per cent for each
preceding assessment year in respect of which the assessment is pending, the
return filed by the assessee shall be deemed to be correct and complete, and the
Deputy Commissioner of Taxes shall assess the total income of the assessee on the
basis of such return and determine the tax payable by him [on the basis of such
assessment, and communicate the assessment order to the assessee within thirty
days next following];
Provided -
(a) he has, at the time of filing such return, made payment of the tax on the
basis of the return, or taka twelve hundred, whichever is higher, and the
assessment on the basis of such return shall not result in any refund;
and
(b) the net accretion of his wealth, if he is required to submit statement of

assets and liabilities under clause 9c) of section 75 along with his
disclosed family expenses and taxes paid during the year shall not
exceed the income disclosed for the year and the income or receipt, if
any , exempted from tax; and
(c) such return contains twelve-digit Taxpayer's Identification Number

(TIN).
62. REPLACEMENT OF SECTION 82BB:
In place of Section 82BB has taken place newly inserted Section 82BB vide
Finance Act, 2017
“82BB. Universal Self Assessment.–(1) Where an assessee files a return of

income mentioning twelve-digit Taxpayer's Identification Number (TIN) in
compliance with the conditions and within the time specified in section 75 and pays
tax in accordance with the provision of section 74, he shall be issued by the Deputy
Commissioner of Taxes or any other official authorised by him, an acknowledgment
of receipt of the return and such acknowledgment shall be deemed to be an order
of assessment of the Deputy Commissioner of Taxes.
(2) The Deputy Commissioner of Taxes shall process the return filed under
sub-section (1) in the following manner, namely:-
(a) income shall be computed after making the adjustments in respect of

any arithmetical error in the return or any incorrect claim which is
160
apparent from the existence of any information in the return or in any
statement or document filed therewith;
(b) tax and any other amount payable under this Ordinance shall be
computed on the basis of the income computed under clause (a); and
(c) the sum, payable by or refundable to the assesse, shall be determined

after giving credit of the sum paid by way of advance tax including the
tax paid at source and the tax paid under this Ordinance.
(3) Where the process of return results in a difference in the amount of

income, tax or other material figures than the amount mentioned in the return filed
under sub-section (1), the Deputy Commissioner of Taxes shall serve a notice to the
assessee-
(a) communicating him about the difference and enclosing with the
notice a sheet of computation of income, tax, refund or other related
particulars that resulted from the process of return;
(b) giving him an opportunity to explain his position in writing within the
time specified in the notice where the process of return results in
additional liability or in reduction of refund, as the case may be; and
(c) giving him an opportunity to -
(i) file an amended return, in the applicable cases, within the time
specified in the notice, addressing the difference mentioned in
the notice; and
(ii) pay, within the time specified in the notice, the tax and any
other amount that becomes payable as a result of the process;
(4) Where a notice under sub-section (3) is served, the Deputy
Commissioner of Taxes shall -
(a) send a letter of acceptance of amended return within ninety days

where all of the following conditions are fulfilled.
(i) an amended return is filed in accordance with the provision of clause
(c) of sub-section (3);
(ii) any tax or any other amount, payable under this Ordinance as a
result of the process, has been paid on or before the submission of
the amended return; and
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(iii) the difference mentioned in sub-section (3) has been duly resolved in
the return;
(b) serve, after the expiry of the date of response of the assessee as
mentioned in the notice under sub-section (3), a notice of demand
along with a sheet of computation of income, tax, refund or other
related particulars where any of the conditions mentioned in clause
(a) is not fulfilled:
Provided that a notice of demand shall be served within nine months from the
date of serving notice under sub-section (3).
(5) Where, after filing the return under sub-section (1), the assessee finds that
owing to any unintentional mistake the tax or any other amount payable under this
Ordinance has been paid short or computed short by reasons of underreporting of
income or overreporting of rebate, exemption or credit or for any other reasons, he
may file to the Deputy Commissioner of Taxes an amended return-
(a) attaching with the amended return a written statement mentioning

the nature and the reason for the mistake;
(b) paying in full, on or before filing the amended return -

(i) the tax and any other amount that was paid short or
computed short; and
(ii) an interest at the rate of two percent (2%) per month on the
amount mentioned in sub-clause (i);
and if the Deputy Commissioner of Taxes is satisfied that the amended
return is filed in compliance with the conditions mentioned in clause (a)
and (b), he may allow the amended return:
Provided that no amended return shall be allowed -

(a) after the expiry of one hundred and eighty days from the date of
filing the original return under sub-section (1); or
(b) after the original return has been selected for audit under sub-
section (7).
(6) No notice under sub-section (3) shall be served after the expiry of twelve
months from the date of the submission of return under sub-section (1) or amended
return under sub-section (5), as the case may be.
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(7) The Board or any authority subordinate to the Board, if so authorised by the
Board in this behalf, may select, in the manner to be determined by the Board, a
number of returns filed under subsection (1) or of amended returns accepted under
clause (a) of subsection (4) or of amended returns allowed under sub-section (5), and
refer the same to the Deputy Commissioner of Taxes for the purpose of audit:
Provided that a return filed or an amended return accepted or allowed under
this section shall not be selected for audit where -
(a) such return or amended return except the return of income of a

financial institution shows at least fifteen percent (15%) higher total
income than the total income assessed in the immediately preceding
assessment year; and
(b) such return or amended return -
(i) is accompanied by corroborative evidence in support of income
exempted from tax;
(ii) is accompanied by a copy of bank statement or account

statement, as the case may be, in support of any sum or
aggregate of sums of loan exceeding taka five lakh taken other
than from a bank or financial institution;
(iii) does not show the receipt of gift during the year;
(iv) does not show any income which is subject to tax exemption or
reduced tax rate under section 44; or
(v) does not show or result any refund.
(c) the assessee has complied with the provisions of section 75A, 108 and
108A. (Inserted vide F.A. 2018)
(8) Where after conducting the audit the Deputy Commissioner of Taxes is
satisfied that the affairs of the assessee has not been duly reflected in the return or
the amended return or in statements and documents submitted therewith, he shall
communicate the findings of the audit to the assessee and serve a notice requiring
him to file a revised return reflecting the findings of the audit, and pay tax and any
other applicable amount on the basis of the revised return on or before the filing of
such revised return.
(9) Where a revised return is filed and the Deputy Commissioner of Taxes
is satisfied that the findings of audit has been duly reflected in the revised return
and the tax and any other applicable amount have been fully paid in compliance
with the provision of sub-section (8), he may accept the revised return and issue a
letter of acceptance to the assessee.
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(10) Where after the service of notice under sub-section (8) no revised return
is filed or the revised return that has been filed does not reflect the findings of the
audit, or tax or other applicable amount has not been paid in compliance with the
provisions of sub-section (8), the Deputy Commissioner of Taxes shall proceed to
make assessment under section 83 or 84, whichever is applicable.
(11) In the case of a return submitted under sub-section (1), no question as
to the source of initial capital of the business or profession of a new assessee shall
be raised, if the assessee.
(a) shows income which exceeds the tax exemption threshold and
which is not less than twenty percent (20%) of the initial capital
invested in the business or profession;
(b) pays tax on such income at regular tax rate along with any other
applicable amount on or before filing of return; and
(c) mentions in writing that the return falls under this subsection.
(12) In the case of a return for which the provision of subsection (11) applies,
the minimum amount of capital maintained in the business or profession at the end
of the income year and four subsequent income years shall be equal to the initial
capital; andany amount of shortfall of the capital in any income year shall be
deemed as "income from business or profession" for that income year and shall be
included in total income of the assessee.
(13) For the purpose of this section -
(a) a return includes any statement required to be filed under section
80;
(b) “an incorrect claim which is apparent from the existence of any
information in the return or in any statement or document filed
therewith” shall mean a claim, on the basis of an entry, in the
return or in the statement or document submitted with the return-
(i) of an item, which is inconsistent with another entry of the
same, or some other item, in such return, statement or
document; or
(ii) in respect of a deduction, exemption, rebate or credit, where
such deduction, exemption, rebate or credit exceeds the
specified statutory limit which may have been expressed as
monetary amount, percentage, ratio or fraction;
(c) “regular tax rate” means the rate of tax that would be applicable
if the tax exemption or the reduced rate were not granted;
164
(d) in calculating fifteen percent (15%) higher total income, the
income from the sources that are common between the
assessment years for which the return under sub-section (1) has
been filed and the immediately preceding assessment year shall
be considered.”
63. AMENDMENT OF SECTION 82C

The existing section 82C shall be substituted by the following new section
82C – as
“82C. Minimum Tax: —
(1) Notwithstanding anything contained in any other provisions of this
Ordinance, minimum tax shall be payable by an assessee in accordance
with the provisions of this section.
(2) Minimum tax on income on sources from which tax has been deducted
or collected under certain sections shall be the following —
(a) any tax deducted or collected at source under the provisions of
sections mentioned in clause (b) shall be the minimum tax on
income from the source or sources for which tax has been deducted
or collected;
(b) the tax referred to in clause (a) shall be the tax deducted or collected
under sections 52, 52A, SL No. 1, 2 and 13A of the Table of sub-
section (1) of section 52AA", 52AAA, 52B, 52C, 52D, 52JJ, 52N, 52P,
52O, 52R, 53, 53AA, 53B, 53BB, 53BBB, 53BBBB, 53C, 53CCC,
53DDD, 53E, 53EE, 53F, 53FF, 53G, 53GG, 53H, 53M, 53N and 55:
Provided that the tax deducted or collected from the following sources shall not
be the minimum tax for the purpose of this sub-section—
(i) tax collected under section 52 from the following persons—
a. a contractor of an oil company or a subcontractor to the
contractor of an oil company as may be prescribed;
b. an oil marketing company and its dealer or agent excluding

petrol pump station;
c. any company engaged in oil refinery;
d. any company engaged in gas transmission or gas distribution;
165
(ii) tax deducted under section 53 from import of goods by an industrial
undertaking except an industrial undertaking engaged in producing
cement, iron or iron products "ferro alloy products", “perfumes and
toilet waters,” as raw materials for its own consumption;
(iii) tax deducted under section 53F from a source other than the
sources mentioned in clause (c) of sub-section (1) and sub-
section (2) of that section;
(c) for the sources of income for which minimum tax is applicable,
books of accounts shall be maintained in the regular manner in
accordance with the provisions of section 35;
(d) income from any source, for which minimum tax is applicable
under this sub-section, shall be determined in regular manner and
tax shall be calculated by using applicable rate on such income. If
the tax so calculated is higher than the minimum tax under clause
(a), the higher amount shall be payable on such income:
Provided that income shall be determined and tax shall be calculated for
certain sources in the manner as specified in the following —
Serial Sources of income Amount that will be taken as Rate or amount of

No. as mentioned in income tax
(1) (2) (3) (4)

1 section 52C amount of compensation as as mentioned in
mentioned in section 52C section 52C
2 section 52D amount of interest as mentioned as mentioned in
in section 52D section 52D
3 section 53DDD amount of export cash subsidy as mentioned in
as mentioned in section 53DDD section 53DDD
4 section 53F(1)(c) amount of interest as mentioned as mentioned in
and (2) in section 53F section 53F
5 section 53H deed value as mentioned in as mentioned in
section 53H less cost of section 53H and the
acquisition rule made thereunder
6 Section 53P Any sum paid by real estate As mentioned in
developer to land owner section 53P"
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(e) income or loss computed in accordance with clause (d) or the
proviso of clause (d) shall not be set off with loss or income,
respectively, computed for any regular source.
(3) Where the assessee has income from regular source in addition to the
income from source or sources for which minimum tax is applicable
under sub-section (2) —
(a) regular tax shall be calculated on the income from regular source;
(b) the tax liability of the assessee shall be the aggregate of the tax
as determined under sub-section (2) and the regular tax under
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
(iii) A company shall, irrespective of its profits or loss in an assessment
year, for any reason whatsoever, including the sustaining of 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 Classes of assessee Rate of minimum

No tax
1 Manufacturer of cigarette, bidi, chewing tobacco, 1% of the
smokeless tobacco or any other tobacco products gross receipts
2 Mobile phone operator 2% of the
gross receipts
3 Individual other than individual engaged in 0.25% of the gross
mobile phone operation or in the manufacturing receipts
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.
167
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."
(Replaced 2020)
(b) where the assessee has an income from any source that is
exempted from tax or is subject to a reduced tax rate, the gross
receipts from such source or sources shall be shown separately,
and the minimum tax under this sub-section shall be calculated
in the following manner-
(i) minimum tax for receipts from sources that are subject to
regular tax rate shall be calculated by applying the rate
mentioned in clause (a);
(ii) minimum tax for receipts from sources that enjoys tax
exemption or reduced tax rate shall be calculated by
applying the rate equal to (A/B) x C, where —
A= amount of tax under reduced rate or under the tax benefit
that the source or process enjoys,
B= amount of regular tax if there was no such exemption or
reduced rate,
C= rate of minimum tax as mentioned in clause (a);

(iii) minimum tax under this sub-section shall be the aggregate of the
amounts calculated under sub-clauses (i) and (ii).
Explanation. — For the purposes of this sub-section, ‘gross receipts’ means –

(i) all receipts derived from the sale of goods;
(ii) all fees or charges for rendering services or giving benefits
including commissions or discounts;
(iii) all receipts derived from any heads of income.
(5) Where the provisions of both sub-section (2) and sub-section (4) apply
to an assessee, minimum tax payable by the assessee shall be the
higher of
(a) the minimum tax under sub-section (2); or
(b) the minimum tax under sub-section (4).
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(6) Minimum tax under this section shall not be refunded, nor shall be
adjusted against refund due for earlier year or years or refund due for
the assessment year from any source.
(7) Where any surcharge, additional interest, additional amount etc. is
payable under provisions of this Ordinance, it shall be payable in
addition to the minimum tax.
(8) Where the regular tax calculated for any assessment year is higher than
the minimum tax under this section, regular tax shall be payable.
(8A) Where tax has been mistakenly deducted and collected in excess or
deficit of the amount (i.e. the amount to be deducted or collected in
accordance with the provision of Chapter VII), minimum tax under this
section shall be computed based on the due amount of deduction or
collection, and provisions of this section shall apply accordingly
(9) In this section—
(a) “regular source” means any source for which minimum tax is not
applicable under sub-section (2);
(b) “regular tax” means the tax calculated on regular income using
the regular manner;
(c) “regular tax rate” means the rate of tax, that would be applicable
if the tax exemption or the reduced rate were not granted.”
64. DEDUCTION OF TAX FROM THE PAYMENT TO CONTRACTORS, ETC.:

RULE 16
The rate of deduction of income tax under section 52 shall be the following.
(a) subject to clause (b), in case of a payment made under sub-section (1) of section
52, the deduction on payment shall be at the rate specified in the Table-1 below :
Table-1
Sl. Rate of
Amount
No. deduction of tax
1 Where base amount does not exceed taka 15 lakh 2%
2 Where base amount exceeds taka 15 lakh but does not exceed 3%
taka 50 lakh
3 Where base amount exceeds taka 50 lakh but does not exceed 4%
taka 1 crore
4 Where base amount exceeds taka 1 crore 5%
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(b) the rate of deduction from the following classes of persons shall be at
the rate specified in the Table-2 below:-
Table-2
Sl. Rate of
No. Amount deduction of tax
1 In case of oil supplied by oil marketing companies-
Nil
(a) Where the payment does not exceed taka 2 lakh
(b) Where the payment exceeds taka 2 lakh 0.60%
2 In case of oil supplied by dealer or agent (excluding petrol pump 1%
station) of oil marketing companies, on any amount
3 In case of supply of oil by any company engaged in oil refinery, 3%
on any amount
4 In case of company engaged in gas transmission, on any amount 3%
5 In case of company engaged in gas distribution, on any amount 3%
6 In case of an industrial undertaking engaged in producing 3%
cement, iron or iron products except MS Billets
7 In case of an industrial undertaking engaged in the production 0.5%
of MS Billets
Provided that -
have a twelve-digit Taxpayer’s Identification Number at the time of
making the payment;
(b) where the payee or the income of the payee, which is subject to tax at
source under section 52, is exempted from tax or is subject to a reduced
tax rate in an income year, the Board may on an application made by
the payee in this behalf gives a certificate in writing that the payment
referred to section 52 for that income year shall be made without any
deduction or with deduction at a proportionately reduced rate, as the
case may be.”;
65. LIABILITY TO TAX IN CASE OF SHIPPING BUSINESS OF RESIDENT: SECTION 102
(1) Notwithstanding anything contained in this Ordinance where a non

residence carries on the business of operation of ships as the owner or
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charterer thereof (hereinafter in this section referred to as the principal)
tax shall be levied and collected in respect of such business in
accordance with the provisions of this section.
(2) Before the departure from any port in Bangladesh of any ship, the
master of the ship shall prepare and furnish to the Deputy
Commissioner of Taxes a return showing -
(a) the amount paid or payable whether in or out of Bangladesh to

the principal, or to any person on his behalf, on account of the
carriage of passengers, livestock, mail or goods shipped at the
port since the last arrival of the ship; and
(b) the amount received, or deemed to be received in Bangladesh by,

or on behalf of, the principal on account of the carriage of
passengers, livestock, mail or goods shipped at any port outside
Bangladesh.
(3) On receipt of the return, the Deputy Commissioner of Taxes shall

determine the aggregate of the amounts referred to in sub-section (2) and,
for this purpose, may call for such particulars, accounts or documents,
as he may require and the aggregate of the said amounts so determined,
shall be deemed to be income received in Bangladesh by the principal
from the said business chargeable to tax under this Ordinance under the
head "Income from business or profession", and tax thereon shall be
charged at the rate of eight per cent of such income.
(4) Where the Deputy Commissioner of Taxes is satisfied that it is not

possible for the master of the ship or the principal to furnish the return
required under sub-section (2) before the departure of the ship from the
port and the principal has made satisfactory arrangements for the filing
of the return and payment of the tax by any other person on his behalf,
the Deputy Commissioner of Taxes may, if the return is filed within
thirty days of the departure of the ship, deem the filing of the return by
the person so authorised by the principal as sufficient compliance with
sub-section (2).
"Provided that where any charge mentioned in sub-section (8) is accrued

after the expiry of said thirty days, the other person mentioned in this
sub-section shall file a supplementary return in respect of such charge
and pay tax thereon within next thirty days from the end of the month
in which the charge has accrued.";
171
(5) No port clearance shall be granted to the ship until the Commissioner of
Customs or any other officer duly authorised to grant the same,
is satisfied that the tax payable under sub-section (3) has been duly paid
or that satisfactory arrangements have been made for the payment thereof.
(6) Nothing contained in this Ordinance shall be so construed as to allow
any expense against the aggregate amount of receipts as determined
under sub-section (3).
(7) The tax paid under this section shall be deemed to be the final discharge
of the tax liability of the assessee under this Ordinance, and the
assessee shall not re required to file the return of total income under
section 75 nor shall he be entitled to claim any refund or adjustments
on the basis of such return.
(8) For the purpose of this section, the amount referred to in sub-section
(2) shall include the amount paid or payable by way of demurrage
charge or handing charge or any other amount of similar nature."
66. TRANSFER PRICING (CHAPTER XIA)
By Finance Act. 2012, chapter XIA of I.T Act has been introduced which is an
expansion of chapter XI regarding special provisions relating to avoidance of tax
through international transactions. New chapter XIA relates to “transfer pricing” in
computation of income from international transactions having regard to arms
length price (Section 107A to 107J). The definition of “arms length price” has been
given in sub-section (i) of section 107A as below:-
SECTION 107A (i) “arms length price” means a price in a transaction, the
conditions ( e.g. price, margin or profit split) of which do not differ from the
conditions that would have prevailed in a comparable uncontrolled transaction
between independent entities carried out under comparable circumstances. Sub-
section (2) defines “associated enterprise” which means an enterprise which at any
time during the income year has the relationship with other enterprise as
enumerated in clause (a) to (l)
Sub-section (5) defines international transactions. It means a transaction between
associated enterprises, either or both of whom are non-residents and also includes.
a) a mutual agreement or arrangement between two more associated

enterprises regarding allocation of any cost or expenses incurred or to be
incurred in connection with or benefit to be provided to one or more of/such
enterprise (b) a transaction entered into by an enterprise with a person other than
associated enterprise.
Clause (6) of section 107A has been deleted
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SECTION 107 B Determination of income from international transaction
having regard to arms length price. Under this section the amount of any income or
expenditure, arising from an international transactions shall be determined having
regard to the arms length price.
Section 107 C (i) Computation of arms length price.
This section lays down several methods to be applied in determination of arms
length price such as:
a) Comparable uncontrolled price method.
b) resale price method
c) cost plus method
d) profit split method
e) transactional net margin method
f) any other method where clause (a) to (e) can not be applied to determine
the arms length price.
However, in determining arms length price under sub-section (3) the DCT
shall give an opportunity to the assessee by serving a notice calling upon to show
cause, why the arms length price should not be so determined on the basis of
information or documents or other evidence in possession of DCT.
Section 107E Maintenance and keeping of information, documents and

records.
Every person who has entered into an international transactions is under

obligation to keep and maintain such information and documents as prescribed and
D.C.T can issue notice asking to furnish such information. Failure to keep such
information or documents or record will make the assessee liable to a penalty, not
exceeding one percent of the value of each international transaction. (Section 107G)
“Section 107EE: Statement of international transactions to be submitted
Every person who has entered into an international transaction shall furnish, along
with the return of income, statement of international transactions in the form and
manner as may be prescribed.”
Section 107F: Report from an accountant to be furnished.- The Deputy
Comissioner of Taxes may, by notice in writing, require that a person who has
entered into international transaction or transactions the aggregate value of which,
as recorded in the books of accounts, exceeds three crore taka during an income
173
year shall furnish within the period as may be specified in the notice and in the form
and manner as may be prescribed, a report from a Chartered Accountant or a Cost
and Management Accountant regarding all or of a part of the information,
documents and records furnished under section 107E." (Finance Act, 2015)
Section 107HH: Penalty for failure to comply with the provision of

section 107EE.- Where any person fails to comply with the provision of section
107EE of this Ordinance, the Deputy Commissioner of Taxes may impose upon
such.person a penalty not exceeding two per cent (2%) of the value of each
international transaction entered into by such person." ( Vide F.A. 2015)
67. AMENDMENT OF SECTION 107I
The words "from the Chartered Accountant" shall be deleted from section 107I.
68. INFORMATION REGARDING FILING OF RETURN BY EMPLOYEES:

SECTION 108A [added 2018]
"108A. Information regarding filing of return by employees.- (1) Every

employee shall furnish the following information to the employer by the fifteenth
day of April each year-
(i) Taxpayer's Identification Number.
(ii) Date of filing the return of income, and
(iii) The serial number provided by the income tax authority upon
filing of the return of income;
(2) Any person responsible for making any payment which is an income of
the payee classifiable under the head "Salaries", shall, by the thirtieth day of April
of each year, furnish to such income tax authority and in such manner as may be
prescribed, a statement containing the following information regarding the payee:
(i) The name, designation and the Taxpayer's Identification Number;

(ii) Date of filing the return of income;
(iii) The serial number provided by the income tax authority upon
filing of the return;
(3) Nothing in this section shall apply to a payment made by the Government”.
The statement referred to in sub-section (2) of section 108A has to be su8bmitted
in the proforma given in rule 23A of the Income Tax Rule, 1984. Following Rule 23A
has been added for the purpose:
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Rule "23A. Statement regarding filing of return by employees. - (1) The
statement to be prepared and furnished to the Deputy Commissioner of Taxes under
Sub-section (2) of section 108A of the Ordinance shall be made in the following form
and verified in the manner indicated therein, namely: -
Statement regarding filing of return of employees

under section 108A of the Income Tax Ordinance, 1984 (XXXVI of 1984)
Statement for Financial Year:
Name of the employer:
TIN :
Address:
Sl. No. Name of the employee Designation Twelv-digit

Taxpyer’s
Identification Number
1 2 3 4
Taxes Date of filing of the return The serial number Remarks

Circle, of income provided by the Income
Taxes - tax authority upon
Zone/ Unit filing of the return
5 6 7 8
I certify that --
(a) the above statement contains a complete list of employees and their
particulars about their filing of the return of income;
(b) the particulars above are correct and complete.

Signature & Seal
Name: .............
Designation:
Date of Signature:”;
175
69. AUTOMATIC FURNISHING OF INFORMATION: SECTION 113A [added 2018]
(1) The Board may, by a notice in official gazette, require any authority,
person or entity to furnish in digital manner to the Board or any income
tax authority specified by the Board, any information including
information regarding assets, liabilities, income, expenses and
transactions in respect of any class of persons.
(2) The information mentioned in sub-section (1) shall be furnished in such
digital manner as may be specified in the notice.
(3) For the purpose of this section, furnishing in digital manner includes-
(a) uploading data in the system of the Board;
(b) sharing data to the digital or electronic system of the Board; and
(c) enabling digital or electronic access to the intended system."

After the words and comma "any other law for the time being in force, the
following words and comma shall be added
"without prejudice to the provision of section 75AA."
71. POWER OF COMMISSIONER OR INSPECTING JOINT COMMISSIONER TO

REVISE THE ERRONEOUS ORDER : SECTION 120
(1) The Inspecting Joint Commissioner may call for and examine the record of
any proceeding under this Ordinance if he considers that any order passed therein
by the Deputy Commissioner of Taxes is erroneous in so far as it is prejudicial to
the interests of the revenue, and may, after giving the assessee an opportunity of
being heard, and after making or causing to be made, such inquiry as he thinks
necessary, pass such order thereon as in his view the circumstances of the case
would justify, including an order enhancing or modifying the assessment or
cancelling the assessment and directing a fresh assessment to be made.
(2) Where the power of the Deputy Commissioner of Taxes is exercised by a
higher income tax authority under the provision of section 10, the proceedings
mentioned in sub-section (1) shall be taken by the Commissioner.
(3) No order shall be made under sub-section (1) after the expiry of four years
from the date of the order sought to be revised.
(4) Nothing in section 93 shall bar any proceeding under this section in
applicable cases.
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(5) In this section, an order shall be deemed to be erroneous if, in the opinion
of the Commissioner or the Inspecting Joint Commissioner, as the case may be, -
(a) any income is misclassified in the order; or
(b) any provision of this Ordinance is misinterpreted in making the order;

or
(c) the order is passed without making verification which should have been
made; or
(d) the order is passed allowing any relief without inquiring into the claim;
or
(e) the order, direction or instruction issued by the Board under section 8
has not been observed or followed in the order; or
(f) the order is erroneous for reasons apparent from the record.”
72. PENALTY FOR FAILURE TO VERIFY TAXPAYER'S IDENTIFICATION

NUMBER, ETC. : SECTION 124AA
Where a person, without reasonable cause, fails to comply with the provision
of sub-section (5) or (6) of section 184A, the Deputy Commissioner of Taxes or any
other income tax authority authorised by the Board for this purpose may impose
upon such person a penalty -
(a) not exceeding two lakh taka in the case of non-compliance with the
provision of sub-section (5);
(b) not exceeding fifty thousand taka in the case of noncompliance with the
provision of sub-section (6)."
Instead of clasue (a) of section 129A the following new clause (a) shall be
substituted - as
"(a) is not certified by a chartered accountant to the effect that the accounts
are maintained and the statements are prepared and reported in accordance with
the Bangladesh Accounting Standards (BAS) and the Bangladesh Financial
Reporting Standards (BFRS), and are audited in accordance with the Bangladesh
Standards on Auditing (BSA), or."
177
74. ORDERS OF PENALTY TO BE SENT TO DEPUTY COMMISSIONER OF TAXES:
SECTION 132 [added 2018]
The Appellate Tribunal or any income tax authority, not being the Deputy
Commissioner of Taxes himself or herself, making an order imposing any penalty under
this Ordinance shall forthwith send a copy of the order to the Deputy Commissioner of
Taxes, and thereupon all the provisions of this Ordinance relating to the recovery of
penalty shall apply as if such order were made by the Deputy Commissioner of Taxes."
75. REVISION OF PENALTY BASED ON THE REVISED AMOUNT OF INCOME:

SECTION 133A
(1 Where a penalty imposed under this Chapter is directly related to the
amount of income assessed under the provision of this Ordinance and the amount
of income is revised subsequently by an order made under this Ordinance, the
Deputy Commissioner of Taxes shall pass an order revising the order of penalty at
the time of revising the income.
(2) No order of enhancement of penalty shall be made unless the parties
affected thereby have been given a reasonable opportunity of being heard.
(3) Where, in the case mentioned in sub-section (1), an order of the revision of
penalty is not issued despite the fact that the relevant assessment order has been
revised, the parties affected can make an application to the Deputy Commissioner of
Taxes requesting the revision of the amount of penalty and if no order has been made
by within one hundred and eighty days from the receipt of such application, the amount
of penalty shall be deemed to have been revised according to the revised amount of
income and all the provisions of this Ordinance shall have effect accordingly.”

After the word "interest" of section 134, the words and comma, "delay interest,
additional amount," shall be added.
77. AMENDMENT OF SECTION 143 in 2018
In sub-section (2) of Section 143, existing clause (a) has been replaced by the
following new clause (a):
"(a) From whom any money or goods is due or may become due to the
assessee, or who holds, or controls the receipt or disposal of, or may
subsequently hold, or control the receipt or disposal of, any money or
goods belonging to, or on account of, the assessee, to-
(i) pay to the Deputy Commissioner of Taxes the sum specified in the
notice on or before the date specified therein for such payment; or
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(ii) stop the transfer of that goods to the assessee or the placement
of that goods under the disposal of the assessee until the amount
of tax mentioned in the notice has been paid or a satisfactory
arrangement has been made with the Deputy Commissioner of
Taxes for payment of such tax; or"
78. AMENDMENT OF SECTION 152J
Instead of the existing section 152J the following new section 152J shall be
substituted: -
"152J. Eligibility for application for ADR: -
An assessee shall not be eligible for application to ADR if he fails to pay tax
payable under section 74 where the return of income for the relevant year or years
has been submitted."
79 INTEREST PAYABLE BY THE GOVERNMENT ON DELAYED REFUND:
SECTION 151
Where a refund due to an assessee is not paid within two months of the date
of claim of refund, interest at the rate of seven and a half per cent per annum shall
be payable to the assessee on the amount of refund from the month following the
aforesaid two months to the date of issue of the refund.
80. ANNUAL RETURNS IN RESPECT OF SALARY, INTEREST AND DIVIDEND:
SECTIONS 108, 109 AND 110
Salary - Every person other than the Government while making payment
classifiable as salary shall furnish a return to the Deputy Commissioner of Taxes
before the first day of September each year in the prescribed form and manner,
furnishing therein names and address of the payee, amount of payment made or
due and the amount deducted as tax from such payment.
Interest: Section 109 - While making payment of interest constituting income
not classifiable under the head “Interest on Securities”, every payer shall furnish a
return to the prescribed officer before the first day of September each year in cases
where payment exceeds Tk.15,000/-, a return in the prescribed form and manner,
furnishing therein names and address of the payee, amount of payment made or due.
Dividend: Section 110 and Rule 19 - Principal officer of every company shall
furnish a return before the first day of September each year to the prescribed officer
in respect of dividend (if the amount exceeds one taka when the shareholder is a
company and taka twenty thousand when the shareholder is other than a company)
a return in the prescribed form and manner furnishing therein names and address
of the payee, amount of dividend paid or distributed.
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75B. Obligation to furnish Annual Information Return. - (1) Government
may, by the notification in the official gazette, require any person or group of
persons responsible for registering or maintaining books of account or other
documents containing a record of any specified financial transaction, under any law
for the time being in force, to furnish an Annual Information Return, in respect of
such specified financial transaction.
(2) The Annual Information Return referred to in sub-section (1) shall be

furnished to the Board or any other income tax authority or agency, in such form,
manner and within such time as may be prescribed."
81. ASSESSMENTS
(i) Assessment on correct return and assessment after hearing:
Sections 82
“82. Assessment on correct return.- (1) Where a return or a revised return has
been filed under Chapter VIII and the Deputy Commissioner of Taxes is satisfied,
without requiring the presence of the assessee or the production of any evidence, that
the return is correct and complete, he shall assess the total income of the assessee and
determine the tax payable by him on the basis of such return and communicate the
assessment order to the assessee within thirty days next following:
Provided that –
(a) such return shall be filed on or before the date specified in clause (c) of
sub-section (2) of section 75;
(b) the amount of tax payable shall be paid on or before the date on which
the return is filed;
(c) such return does not show any loss or lesser income than the last
assessed income, or assessment on the basis of such return does not
result in refund; and
(d) such return shall mention twelve digit Taxpayer’s Identification
Number.”
(ii) Spot assessment: Section 82D and Rule 38B
This section provides for making assessment on an assessee who is not a
company and who has not been previously assessed and who carries on any
business or profession in any shopping centre or commercial market or having a
small establishment. The Deputy Commissioner of Taxes may fix the tax payable by
such assessee in the prescribed manner and at the prescribed rate.
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An assessee who claims adjustment of tax deducted or collected at sources or
having wholesale business or having initial capital investment exceeding taka ten
lakhs or carrying on profesion as a lawyer or a doctor for a period exceeding ten
years shall not be eligible for spot assessment u/s. 82D read with rule-38B. Rates
of tax in the case of spot assessments are the following:
(a) Initial capital investment Tax Rate Applicability

Upto Tk. 6 Lakhs 3,000/- Assessees not located in
any city corporation or
paurashva of district
headquarters
Upto Tk. 7 Lakhs 3,500/- Assessees located in
paurashva in district
headquarters and other
area except city corporation
Upto Tk. 8 Lakhs 4,000/- Assessees in any area
(b) Lawyer/Doctor :-
Length of Profession Tax Rate Applicability
Upto 3years 3,000/- Assessees not located in
any city corporation or
paurashva of district
headquarters
Upto 4 years 3,500/- Assessees located in
paurashva in district
headquarters and other
area except city corporation
Upto 5 years 4,000/- Assessees in any area
Upto 10 years 5,000/- Assessees in any area
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(iii) Provisional assessment: Section 81
The Deputy Commissioner of Taxes is empowered to make a provisional

assessment on the basis of return and statements filed after allowing depreciation and
setting off any carried forward loss. If no return is filed, the provisional assessment can
be made on the basis of last assessment. While creating a provisional demand,
deductions at source, sums paid as advance tax as well as the tax paid at the time of
filing the return are to be taken into account and given credit for.
Although a provisional assessment is not appealable, all the penal provisions

of the law for the recovery of tax demand are applicable to enforce recovery of any
provisional demand.
(iv) Best judgment assessment: Section 84
The Deputy Commissioner of taxes may complete the assessment to the best
of his judgment under the following circumstances:
(1) When an assessee does not file return of income as required by a notice under
section 77 or has not filed a return or a revised return under section 78.
(2) When an assessee fails to produce books of accounts or submit statement

of assets and liabilities as required by a notice in writing.
(3) When an assessee does not comply with notice of hearing under section
83(1) for production of evidences.
(4) Where the Board considers that a best judgment assessment shows lack
of proper evaluation of legal and factual aspects of the case and the same
has resulted in an arbitrary and injudicious assessment, the Deputy
Commissioner’s action leading to such assessment shall be constructed
as misconduct.
(v) PRESUMPTIVE TAX ON OWNERS OF ROAD TRANSPORT VEHICLES:

New SRO No. 215-law/IT/2019 dated 23 June, 2019
New SRO No. 215-law/IT/2019 dated 23 June, 2019 introduced. Under this
SRO, all Bus, Minibus, Coaster, Taxicab, Prime mover, Truck, Tank lorry, Pick-up,
Human hauler, Maxi or Auto rickshaw for transportation of goods have been allowed
tax exemption if they pay presumptive tax at the following rates:
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Tax payable in
Sl. No Description of Vehicle
Taka
(1) (2) (3)
a Bus with capacity of more than 52 seats 16,000
b Bus with capacity of 52 seats or less 11,500
c Air Conditioned luxury Bus 37,500
d Double Decker Bus 16,000
e Air Conditioned Minibus/Coaster 16,000
f Other Minibus and Coaster 6,500
g Prime Mover for carrying containers 24,000
h Truck or Tank Lorry with carrying capacity of more than 5 tons 16,000
i Truck or Tank Lorry with carrying capacity of more than 1.5
tons but not more than 5 tons 9,500
j Truck, Pick-up, all human hauler, maxi or auto rickshaw for
carrying goods or passengers 4,000
k Air Conditioned Taxi cab 11,500
l Taxi cab not air conditioned 4,000
Moreover, amount of money invested in the purchase of a vehicle shall be

exempted from regular tax if tax at the rate of 1000% of the above-mentioned
presumptive tax is paid at the time of registration of the vehicle.
(vi) Explanation as to the source of fund for purchase of Luxury cars above
2000 cc and Jeep above 3000 cc: S.R.O. 178-L/99 dated 01-07-99
Owners of above two types of luxury vehicles will be subjected to tax at the
rate of five per cent of the cost of purchase of such a car or jeep or Taka fifty
thousand whichever is higher, at the time of registration of such vehicles.
The investment in the purchase of such cars and jeeps will be accepted at the
time of assessment without raising any question.
(vii) PRESUMPTIVE TAX ON OWNERS OF WATER TRANSPORT CARRIERS:
New SRO No. 214-law/IT/2019 dated 23 June, 2019
New SRO No. 214-law/IT/2019 dated 23 June, 2019 introduced. Under this
SRO, all Motor Launches, Ships and other passenger-carrying river transports and
cargo, Coaster or Dump- barges used for transportation of goods operating in the
inland waterways have been allowed tax exemption if they pay presumptive tax at
the following rates:
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Sl. No Description of Vehicle Tax payable in Taka
(1) (2) (3)
(a) Inland river-transports carrying passengers Taka 125 per passenger on the basis of
day time capacity of the launch/ship
(b) Inland cargo, container (multipurpose) or Taka 170 per gross tonnage capacity of
coasters carrying goods the carrier
(c) Inland Dump-barges carrying goods Taka 125 per gross tonnage capacity of
the carrier
Moreover, amount of money invested in the purchase of a riverine transport

shall be exempted from regular tax if tax at the rate of 100 times of the above-
mentioned presumptive tax is paid at the time of registration of the carrier.
(viii) Assessment on the basis of report of a Chartered Accountant:
Section 83 AAA
Where a return or a revised return filed by a company is reasonably believed
to be incorrect or incomplete, the Board may appoint a registered Chartered
Accountant to examine the accounts of that assessee.
The Chartered Accountant shall exercise the powers and functions of the DCT
and after examining the accounts shall submit a report to the Board in writing. The
Board shall forthwith forward the report to the Deputy Commissioner of Taxes and
the Deputy Commissioner of Taxes after giving an opportunity to the assessee shall
make the assessment on the basis of the report of the Chartered Accountant and
on the basis of the other evidences within thirty days after completion of hearing or
consideration as the case may be and communicate the order within thirty days
from the date of such order.
(ix) Assessment in the case of discontinued business: Section 89

When any business or profession is discontinued, a notice of such
discontinuance must be given to the Deputy Commissioner of Taxes concerned
within 15 days of the discontinuance of the business or profession accompanied by
a return of total income for the period between the end of the income year and the
date of such discontinuance. If the person discontinuing such business or
profession fails to give such notice, the Deputy Commissioner of taxes may recover
from him by way of penalty a sum not exceeding the amount of tax assessed on him
in respect of the business or profession upto the date of its discontinuance.
In case of discontinuance of any business or profession, the law provides that

two separate assessments be made at the same time, one on the basis of the income
of the completed income year if assessment is pending for the income year and an
184
additional one on the basis of the income of the broken period. Here there is a
departure from the usual procedure of assessment as the assessment for the broken
period may be made for the relevant assessment year during the income year.
(x) Assessment in the case of deceased Persons: Section 92
Whenever any person dies, his executor, administrator or other legal

representative is liable under the law to pay out of the estate of the deceased any tax
which was payable by him and any other tax liability which might be payable in
consequence of any assessment made after his death. Liability of the legal
representative is limited to the extent to which deceased’s estate is capable of meeting.
When it so happens that a person dies before the due date for filing a return
of income or before he is served with a notice for filing such return or that he dies
after having furnished an incorrect or incomplete return, his legal representatives
in all these circumstances will be liable to file the return of income as well as to
produce any accounts, documents or evidences which the deceased person would
have had to produce if he had not died. Legal representative shall be deemed to be
an assessee for the purpose of this Ordinance, provided a notice to that effect is
issued to him by the Deputy Commissioner of Taxes.
(xi) Assessment in the case of departure from Bangladesh: Section 91
Whenever any person is going to leave Bangladesh and has no intention of

returning, the Deputy Commissioner of Taxes may proceed to assess him for all the
completed income years for which his assessments remain pending as well as for
the broken period upto the probable date of his departure from Bangladesh. In
these circumstances, the Deputy Commissioner of Taxes is empowered to estimate
the total income of the person leaving Bangladesh for the broken period upto his
probable date of departure and charge it to tax at the rate inforce for the financial
year in which such assessment is going to be made. Here is another departure from
the usual procedure of assessment as the assessment for the broken period may be
completed before the commencement of the relevant assessment year.
One important thing to note here is that, the assessee is entitled under the law to
get at least seven days’ time to furnish the return and the particulars of his income.
(xii) Assessment in the case of Minors, lunatics, Idiots, Beneficiaries of

any Trust, etc.: Section 95
Minors, lunatics and idiots are assessable to tax as beneficiaries through their
guardians and trustees in the same way and to the same extent as it would have
185
been leviable and recoverable from such beneficiaries of full age or sound mind in
direct receipt of any income profits and gains. In the like manner, the beneficiaries
of any property managed by a Trust, Court of Wards, receiver or manager will be
brought to tax through the Trustees, Court of Wards, receivers or manager.
(xiii) Assessment of Co-operative Societies: Section 47

The following types of societies will not have to pay any tax at all in respect of
their profits and gains from business and other activities as mentioned below:-
(i) An agricultural or rural credit society;

(ii) A society engaged in cottage industry as defined in the explanation
appended to Section 47.
(iii) A society engaged in the marketing of the agricultural produce of its
members;
(iv) A society engaged in the purchase of agricultural implements, seeds,
livestock and other articles for the purpose of supplying them to its
members;
(v) A society engaged in the processing of the agricultural produce of its
members;
(vi) In respect of so much of its income, as is derived by it as a result of its
dealings with its members;
(vii) In respect of interest and dividend derived from its investment with any
other co-operative society; and
(viii) In respect of any income derived from the letting of godowns or
warehouses for the purposes of storage, processing or facilitating the
marketing of commodities belonging or meant for sale to its members.
It is important to note here that the exemptions detailed above are not
applicable to a co-operative society, which is engaged in insurance business.
82. TAX, ETC. ESCAPING PAYMENT : SECTION 93
(1) If, based on the information from an audit, assessment or any other
proceeding under this Ordinance or from any other source, the Deputy
Commissioner of Taxes has reason to believe that any sum payable by an assessee
under this Ordinance has escaped payment in any assessment year, the Deputy
Commissioner of Taxes may issue a notice in the form specified by the Board upon
the assessee requiring him to-
186
(a) file for the relevant assessment year, within the time as specified
in the notice, a return of his income along with the applicable
statement and documents; and
(b) pay on or before the filing of the return the sum that has been
escaped payment.
(2) The Deputy Commissioner of Taxes shall -
(a) send a letter of acceptance of the return where all of the following
conditions are fulfilled.
(i) the return is filed within the time mentioned in the notice
under sub-section (1) and in compliance with the
provisions of that sub-section;
(ii) the sum that escaped payment has been paid on or before
the filing of the return; and
(iii) the issue for which the sum escaped payment has been
duly addressed in the return;
(b) proceed to make assessment under section 83 or 84, as the case may
be, where any of the conditions mentioned in clause (a) is not fulfilled.
(3) The Deputy Commissioner of Taxes shall obtain the approval of the
Inspecting Joint Commissioner in writing before issuing a notice under
sub-section (1) where.
(a) return for the relevant assessment year was filed in

compliancewith the provision of sub-section (1) of section 82BB; or
the assessment of the relevant assessment year is completed under
any other provision of this Ordinance.
(4) A notice under sub-section (1) may be issued by the Deputy
Commissioner of Taxes.
(a) at any time where, for the relevant assessment year, no return was
filed and no assessment was made;
(b) within six years from the end of the relevant assessment year
where, for the relevant assessment year, no return was filed but
assessment is completed;
(c) within six years from the end of the relevant assessment year in any
other cases:
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Provided that where the escape of payment as mentioned in subsection (1) was
due to the failure of assessee in making full disclosure of his particulars in the
return, statement or other particulars submitted therewith or in assessment
proceedings, the Commissioner may extend the time up to six years:
Provided that in a case where a fresh assessment is made for any assessment
year in pursuance of any provision under this Ordinance, the period referred to in
this sub-section shall commence from the end of the year in which the fresh
assessment is made.
(5) In computing the period of limitation for the purpose of making an
assessment or taking any other proceedings under this Ordinance, the
period, if any, for which such assessment or other proceedings has been
stayed by any court, tribunal or any other authority, shall be excluded.
(6) Notwithstanding anything contained in sub-section (4), where an

assessment or any order has been annulled, set aside, cancelled or
modified, the concerned income tax authority may start the proceedings
from the stage next preceding the stage at which such annulment,
setting aside, cancellation or modification took place, and nothing
contained in this Ordinance shall render necessary the re-issue of any
notice which has already been issued or the re-furnishing or refiling of
any return, statement or other particulars which has already been
furnished or filed, as the case may be.
(7) An assessment under sub-section (2) of an assessee who was already

assessed for the relevant year shall be confined to the issues that have
been mentioned in the notice served under sub-section (1).
(8) The Deputy Commissioner of Taxes shall not be barred from taking
proceedings under this section for an assessment year on the grounds
that the proceeding under sub-section (2) is earlier concluded in respect
of that assessment year.
(9) In this section -
(a) Any sum payable by an assessee under this Ordinance shall be

deemed to have escaped payment if –
(i) the income or a part thereof has escaped assessment; or

(ii) the income has been understated; or
(iii) excessive loss, deduction, allowance or relief in the return
has been claimed; or
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(iv) the liability of tax or any other amount payable under this
Ordinance has been shown or computed lower by
concealment or misreporting of any income or by
concealment or misreporting of any assets, expenditure or
any other particulars in a statement submitted under
section 80; or
(v) income chargeable to tax has been under-assessed, or
income has been assessed at a lower than due tax rate; or
(vi) income that is subject to tax has been made the subject of
tax exemption; or
(vii) income has been made the subject of excessive relief, or
excessive loss or depreciation allowance or any other
allowance under this Ordinance has been computed; or
(viii) a tax or an amount, payable under this Ordinance, has been
computed or paid lower than due amount by reason of lower
base.
(b) “relevant assessment year” is the assessment year for which any
sum payable by an assessee under this Ordinance has escaped
payment.”
83. LIMITATION FOR ASSESSMENT: AMENDMENT OF SECTION 94

“(1) Subject to the provisions of sub-sections (2) and (3), after the expiry of -
(a) two years from the end of the assessment year in which the income
was first assessable if the assessment is to be made as a result of
audit under section 82BB;
(b) three years from the end of the relevant assessment year in which
the income was first assessable if the assessment is to be made
under section 107C; or
(c) six months from the end of the assessment year in which the
income was first assessable if the assessment is to be made in a
case other than the cases mentioned in clause (a) or (b);
no order of assessment under the provisions of this Chapter, in respect of
any income, shall be made.
(2) An assessment under section 93 may be made within two years from the
end of the year in which the notice under sub-section (1) of section 93 was issued.”
189
(3) Notwithstanding anything contained in this section limiting the time
within which any action may be taken or any order or assessment may be made,
order or assessment, as the case may be, to be made on the assessee or any other
person in consequence of, or to give effect to, any finding or direction contained in
an order under sections 120, 121A, 156, 159, 161 or 162 or, in the case of a firm,
an assessment to be made on a partner of a firm in consequence of an assessment
made on the firm, shall be made within thirty days from the date on which the order
was communicated and such revised order shall be communicated on the assessee
within thirty days next following:
Provided that where an order of assessment has been set aside by any
authority in that case the assessment shall be made within sixty days from the date
on which the order was communicated to him.
Explanation I. - Where, by an order under section 120, 121A, 156, 159, 161
or 162, any income is excluded from the total income of the assessee for an
assessment year, an assessment of such income for another assessment year shall,
for the purposes of this section, be deemed to be one made in consequence of, or to
give effect to, any finding or direction contained in the said order.
Explanation II .- Where, by an order under section 120, 121A, 156, 159, 161
or 162, any income is excluded from the total income of one person and held to be
the income of another person, an assessment of such income of such other person,
shall, for the pruposes of this section, be deemed to be one made in consequence of
or to give effect to, any finding or direction contained in the said order.
(4) where the Deputy Commissioner of Taxes fails to give effect to any
finding or direction containe din an order referred to in sub-section (3) within the
period stipulated therein, such failure of the Deputy Commissioner of Taxes shall
be construed as misconduct.
84. SET-OFF OF LOSSES: SECTION 37
Whenever an assessee sustains a loss in any year under any of the following
heads of income, such as, property, interest on securities, business or profession,
agricultural income and other sources, he is entitled to set-off the loss so sustained
against his income, profits or gains under any other head in that year.
Provided that any loss in respect of any speculation business or any loss under
the head “Capital gains” shall be set off only against any income in respect of
speculation business or any income under the head “Capital Gains”:
Provided further that any loss from any source income of which is exempted
any income from any source.
190
Provided further that for the purposes of this section the Deputy Commissioner
of Taxes shall, in computing any loss, deduct any amount received in cash as subsidy
from the Government. Provided further that any loss in respect of any income from
business or profession shall not be set off or be carried forward to succeeding
assessment year or years for set off against any income from house property:
"Provided further that any loss in respect of any income from any head shall
not be so set off against any income from manufacturing of cigarette."
(i) Set-off of loss in the case of firm: Section 42
Where the assessee is a firm, any loss sustained by it under any head can be
set-off only against its income from any other head and not against the income of
any of its partners.
(ii) Set-off of loss in the case of succession in business: Section 42

In case of succession in business otherwise than by inheritance, the person
succeeding in the business shall not be entitled to set-off the loss of the person
succeeded. In the case of change in constitution of firm, the firm shall not be
entitled to set-off the proportionate share of loss of the retired or deceased partner.
A partner of the firm shall also not be entitled to the benefit of such loss.
(iii) Carry forward of loss from business: Section 38
Whenever an assessee sustains any loss under the head “Business or

Profession” not being loss from speculation business and the loss cannot wholly be
set-off against income under any other head i.e. salary, property, interest on
securities and income from other sources, such unadjusted loss shall be carried
forward to the following year to be set-off against the profits and gains of the same
business or profession. The only exception in this regard is that the loss sustained
in speculative business shall be carried forward to be set-off only against
speculative profits, if any, of the following year. Loss cannot be carried forward for
more than six successive assessment years.
(iv) Carry forward of loss in speculation business: Section 39
Loss from speculation business, which cannot be set-off during the year
against income from any other speculation business, can be carried forward to the
next following year and set-off against income from any other speculation business
in the said following year. If the loss can not be wholly set-off, it can be carried
forward to the next year and so on, but cannot be carried forward for more than 6
successive assessment years.
191
(v) Carry forward of loss under the head “Capital Gains”: Section 40
Loss under the head “capital Gains” can be set-off against income from the
same head during the income year. If the loss cannot be set-off in the above
manner, the loss or portion thereof can be carried forward to the next assessment
year and set-off against income under the same head in that year. The loss can be
carried forward upto 6 successive assessment years.
Loss upto Taka 5,000/- can not be carried forward. Amount in excess of Taka
5,000/- can only be carried forward and set-off in the aforesaid manner.
(vi) Carry forward of depreciation allowance: Section 42(6)
Depreciation allowance which cannot be given full effect of, in any year,
because of there being no profits or of inadequate profits, unadjusted allowances or
potion thereof as the case may be, shall be carried forward to the next year or years
and be part of allowance for that year.
While setting-off loss on account of depreciation allowance, effect shall first be

given to business loss including loss from speculation business.
(vii) Loss of Agricultural Income: Section 41
Where any assessee sustains a loss of profit or gains in any year under the
head “Agricultural Income” and the loss cannot be wholly set-off under Section 37,
so much of the loss as is not set-off, or the whole of the loss where the assessee has
no income under any other head, shall be carried forward to the following year and
set-off against the profits and gains, if any, of such agricultural income and if the
loss in either case cannot be wholly set-off, the amount of loss not so set-off, shall
be carried forward to the next year and so on but no loss shall be carried forward
for more than six years.
(viii) Treatment of profit or loss arising out of sale of assets on which

depreciation was previously allowed (Paragraph 10 of the Third
Schedule)
(a) Whenever any asset is sold or discarded and amount if any realised
under this situation is less than the written down value or scrap value
of the asset, an allowance shall be made for the loss to the extent by
which the realised value falls short of the written down value or scrap
value. An important precondition for admissibility of such an allowance
is that the loss should be written off in the books of account of assessee.
192
(b) If the amount realised on sale exceeds the written down value of the
asset, the excess amount should be treated as the profit of the year in
which the sale took place. Limitation in this regard is that the profit
taken under this situation shall not exceed the difference between the
written down value and the original cost of the asset. If the sale price
exceeds the original cost of the asset, such an excess amount shall be
treated as “Capital Gains”.
85. APPEALS, REVISION, REFERENCE AND TAXES SETTLEMENT
Replacement of Section 153 of the Ordinance by new Section 153 in 2018
“153. Appeal to appellate income tax authority.- (1) Any person
aggrieved by order of an income tax authority regarding the following
matters may appeal to the respective appellate income tax authority-
(i) assessment of income;
(ii) computation of tax liability or refund;
(iii) set off or carry forward of loss;
(iv) imposition of any penalty or interest;
(v) charge and computation of surcharge or any other sum;
(vi) credit of tax; and
(vii) payment of a refund.
(2 ) Subject to sub-section (3), an appeal in the following cases shall be made
only to the Commissioner of Taxes (Appeals)-
(i) appeal by a company;
(ii) appeal against an order under section 120;
(iii) appeal against an order of adjustment or penalty involving
international transactions as defined in 107A;
(iv) appeal against an order, in matters mentioned in sub-section (1),
made by an income tax authority in the rank of a Joint
Commissioner of Taxes or above.
(3) The Board may-
(i) assign any appeal to any appellate income tax authority;
(ii) transfer an appeal from one appellate income tax authority to
another appellate income tax authority.
(4) No appeal shall lie in respect of an income which is computed as a
share of the taxed income.
(5) No appeal shall lie against any order of assessment in the following cases-
193
(i) Where the return of income If tax under section 74 has not
was filed been paid
(ii) Where no return of income If at least ten per cent of the tax
was filed as determined by the Deputy
Commissioner of Taxes has not
been paid
Provided that where the tax on the basis of return has been paid by
the appellant before filing the appeal and the appellate income tax authority
is convinced that the appellant was barred by sufficient reason from paying
the tax before filing the return, it may allow the appeal for hearing.
Explanation. - In this section, appellate income tax authority means
the Commissioner of Taxes (Appeals) or the Appellate Joint Commissioner of
Taxes, as the case may be.”
Amendment of Section 154

After sub-section (1) of section 154, the new sub-section (1A) shall be added: -
"(1A) The Board may, by notification in the official Gazette, -
(a) specify the cases in which the appeal shall be filed electronically
or in any other machine readable or computer readable media;
(b) specify the form and manner in which such appeal shall be filed."
(i) First Appeal: Sections 153, 154, 155 and 156
Appeals by an assessee not being a company against the order of the Deputy
Commissioner of Taxes shall be made to the Appellate additional/Joint
Commissioner of Taxes. An assessee being a company may file appeal against the
order of the Deputy Commissioner of Taxes or of an Inspecting Additional/Joint
Commissioner to the Commissioner (Appeals). Such appeal must be filed within
forty-five days of the receipt of the demand notice in the prescribed form
accompanied with appeal fee of Tk.200/-. No appeal shall lie against order of
assessment unless the tax payable on the basis of return has been paid before filing
the appeal. As per newly inserted section 153(4) in case of no return file the
assessee has to pay 10% of assessed tax before filing appeal. Time-limit for disposal
of appeal has been prescribed at one hundred and fifty days from the end of the
month which the appeal was filed. If no order is made within the prescribed time-
limit, appeal shall be deemed to have been allowed. On disposal of an appeal the
order shall be communicated within thirty days of passing such order.
194
(ii) Second appeal: Section 158 and 159
after sub-section (5) of section 158, the following new sub-section shall be
added: - as
"(6) The Board may, by notification in the official Gazette; -
(a) specify thae cases in which the appeal shall be filed electronically or in
any other machine readable or computer readable media;
(b) specify the form and manner in which such appeal shall be filed."
Appeals against the order of Appellate Additional/Joint Commissioner of taxes

or the Commissioner (Appeals) as the case may be, lie with the Taxes Appellate
Tribunal.
Such appeal by an assessee must be filed, within sixty days of the

communication of the order, in the prescribed form accompanied by appeal fee of
Tk.1000/-. In the case of appeal filed by an assessee the tax payable at 10% of the
amount representing difference between the tax determined on the basis of the
order of the AJCT or the CT appeal and tax payable under section 74 must be paid.
“Provided that on an application made in this behalf by the assessee, the

Commissioner of Taxes, may reduce, the requirement of such payment if the
grounds of such application appears reasonable to him.”. (vide F.A. 2011)
The Deputy Commissioner of Taxes can file an appeal to the Tribunal with the
prior approval of the Commissioner of Taxes.
An appeal filed by an assessee to Appellate Tribunal shall be deemed to have

been allowed if the Appellate Tribunal fails to make an order thereon within a period
of six months from end of the month in which the appeal was filed and where a case
is heard by two members and an additional member is appointed for hearing the
case because of the difference of decision of the two members, the period shall be
eight months from the end of the month in which the appeal was filed. The time-
limit of six months for disposal of appeal has been extended to one year in respect
of an appeal filed by an assessee before the 1st July, 2002.
The Appellate Tribunal shall communicate its order on the appeal to the
assessee and to the Commissioner within thirty days from the date of such order.
195
(iii) Reference application to the Supreme Court: Section 160, 161 and
162
The assessee or the Commissioner may within ninety days from the date of receipt
of the order of the Appellate Tribunal refer to the High Court Division in the prescribed
form and manner, question of law arising out of the order of the Tribunal.
“Provided that no reference under sub-section (1) shall lie against an oder of the
Taxes Appellate Tribunal, unles the assessee has paid the following tax at the rate of -
(a) fifteen per cent of the difference between the tax as determined on the
basis of the order of the Taxes Appellate Tribunal and the tax payable
under section 74 where tax demand does not exceed one million taka;
(b) twenty per cent of the difference between the tax as determined on the
basis of the order of the Taxes Appellate Tribunal and the tax payable
under section 74 where tax demand exceeds one million taka.”.
Provided that the Board may, on an application made in this behalf, modify or
waive, in any case, the requirement of such payment."
An appeal shall lie to the Appellate division from a judgment of the High Court
Division if the High Court certifies the order to be fit for appeal to the Appellate
Division.
Provision of the Code of Civil Procedure, 1908 relating to the appeals to the
Appellate Division shall so far as may be, apply in regard to the appeals under
Section 162 in the like manner as they apply in the case of appeals from decrees of
the High Court Division.
A new clause (pp) shall be added after clause (p) of sub section (3) of section
163 as under: -
"(pp) any such information as may be required for the purpose of investigation
relating to money laundering and terrorist financing if the information is requested
by the authority responsible for giving approval to a prosecution relating to money
laundering and terrorist financing;"
Amendment in 2017: after the words (Law No. 22 of 1991) the words - "or value
added tax and supplementary duty Act, 2012 (No. 47 of 2012) shall be added;
196
The following changes have been made in 2018 to sub-section (3) of Section 163:
(a) the word “or” at the end of clause (q) shall be deleted;
(b) existing clause (r) shall be replaced by the following:
“(r) a list of highest taxpayers or distinguished taxpayers in accordance

with rules made or guidelines issued by the board on this behalf;”
(c) after clause (s), the following new clause (t) shall be inserted:
“(t) any information required to furnish under section 108A.”
87. PUNISHMENT FOR PROVIDING FALSE INFORMATION, ETC : SECTION

166A [Newly inserted vide F.A. 2018]
"166A. Punishment for providing false information, etc.- A person is
guilty of an offence punishable with imprisonment which may extend to three years
or with fine, or with both, if he is in possession of information in relation to an
assessee and after being requested to furnish the information to an income tax
authority under this Ordinance -
(a) conceals the information; or
(b) deliberately furnishes inaccurate information."
88. FURTHER ENQUIRY AND INVESTIGATION , ETC. FOR PROSECUTION:

SECTION 169A [Newly inserted vide F.A. 2018]
"169A. Further enquiry and investigation , etc. for prosecution.-The
Deputy Commissioner of Taxes, with prior approval of the Commissioner of
Taxes, may make such enquiry and investigation, in addition to the enquiry
already made under this Ordinance, as may be necessary for the purpose of
prosecution of an offence under this Chapter or a tax related offence ( Ki msμvšÍ
Aciva) under gvwb jÛvwis cÖwZ‡iva AvBb, 2012 (2012 mv‡ji 5bs AvBb)|Ó
(iv) Revisional Power of the Commissioner of Taxes: Section 121A
An assessee may also file revision petition before the Commissioner of Taxes
within sixty days of receipt of Order of the Deputy Commissioner of Taxes on
payment of fees of taka 200/- along with payment of admitted liability. Revision
petition will be deemed to have been allowed if the commissioner fails to make an
order within sixty days from the date of filing the application for revision.
197
(v) Amendment of Section 178 in 2018
“A notice, an assessment order, a form of computation of tax or refund, or any

other document may be served on the person named therein by “registered post or
by sending from the official electronic mail of the sender to the specified electronic
mail address of the person” or in the manner provided for service of a summons
issued by a Court under the Code of Civil Procedure, 1908 (Act V of 1908):
Provided that where a notice, an assessment order, a form of computation of

tax or refund, or any other document is received by an authorized representative,
shall be construed as valid service on that person.”
after sub-section (3), the following new sub-section (4) shall be inserted:
“(4) In this section-
(a) “electronic mail” shall have the same meaning as assigned to
ÒB‡j±ªwbK †gBjÓ by Z_¨ I †hvMv‡hvM cÖhyw³ AvBb, 2006 (2006 m‡bi 39 bs
AvBb);
(b) “official electronic mail of the sender” means the electronic mail
designated by the Board to the income tax authority serving the
notice;
(c) “specified electronic mail address of the person” means the
electronic mail address -
(i) that has been mentioned in the return of income of the
person submitted for respective income year;
(ii) that has been specified by the person, in writing, to the
income tax authority, as the electronic mail address of
such person.”
“178A. System generated notice, order, etc. - A notice, order, requisition,

certificate, communication, letter or an acknowledgment of receipt generated by
computer or electronic system specified by the Board shall have the same meaning
and effect of the notice, order, requisition, certificate, communication, letter or an
acknowledgment of receipt issued or served under this Ordinance.
178B. Electronic filing, etc. - Where any return, statement, application or

document is to be filed to an income tax authority or the Taxes Appellate Tribunal
under any provision of this Ordinance, the return, statement, application or
document may be filed in such electronic, computer readable or machine readable
form and manner as may be specified by the Board.”
198
89. REPLACEMENT OF SECTION 184A
Requirement of certificate or acknowledgment receipt containing twelve-

digit Taxpayer's Identification Number of return of income in certain
cases: Section 184A. ( Replaced by Finance Act, 2017)
(1) Notwithstanding anything contained in this Ordinance, a person shall

be required to furnish a proof of holding twelve-digit Taxpayer's Identification
Number in the cases mentioned in sub-section (3).
(2) The proof of holding twelve-digit Taxpayer's Identification Number shall be

a certificate issued by the Deputy Commissioner of Taxes or a system generated
certificate authorised by the Board in this behalf or an acknowledgment receipt of
return of income, if such certificate or acknowledgment receipt, as the case may be,
contains the name and the twelve-digit Taxpayer's Identification Number of the person.
(3) The proof of holding twelve-digit Taxpayer's Identification Number shall

be furnished in the cases of -
(i) opening a letter of credit for the purpose of import;

(ii) applying for an import registration certificate or export registration
certificate;
(iii) obtaining the issuance or renewal of a trade license in the area of a city
corporation or paurashava;
(iv) submitting tender documents by a resident for the purpose of supply of
goods, execution of a contract or rendering a service;
(v) submitting application for the membership of a club registered under
Company Act, 1994 (No. 18 of 1994)
(vi obtaining the issuance or renewal of license of or enlistment as a
surveyor of general insurance;
(vii) obtaining registration, by a resident, of the deed of transfer, baynanama or
power of attorney or selling of a land, building or an apartment situated
within a city corporation or a paurashava of a district headquarter or
cantonment board, where the deed value exceeds one lakh taka;
(viii) obtaining registration, change of ownership or renewal of fitness of a
bus, truck, prime mover, lorry etc., plying for hire;
(ix) applying for a loan exceeding five lakh taka from a bank or a financial
institution;
(x) obtaining a credit card;
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(xi) obtaining the membership of the professional body as a doctor, dentist,
lawyer, chartered accountant, cost and management accountant,
engineer, architect or surveyor or any other similar profession;
(xii) being a director or a sponsor shareholder of a company;
(xiii) obtaining and retaining a license as a Nikah Registrar under the Muslim
Marriages and Divorces (Registration) Act. 1974 (LII of 1974);
(xiv) obtaining or maintaining the membership of any trade or professional
body;
(xv) submitting a plan for construction of building for the purpose of
obtaining approval from Rajdhani Unnayan Kartripakkha (Rajuk),
Chittagong Development Authority (CDA), Khulna Development
Authority (KDA) and Rajshahi Development Authority (RDA) or other
concerned authority “in any city corporation or paurasava;”;
(xvi) obtaining or maintaining a drug license;
(xvii) obtaining or maintaining the commercial connection of gas;
(xviii) obtaining or maintaining the connection of electricity in a city
corporation, paurashava or cantonment board;
(xix) registration, change of ownership or renewal of fitness of a motor vehicle;
(xx) obtaining or maintaining a survey certificate of any water vessel
including launch, steamer, fishing trawler, cargo, coaster and dump-
burge etc., plying for hire;
(xxi) registration or renewal of agency certificate of an insurance company;
(xxii) obtaining the permission or the renewal of permission for the

manufacture of bricks by Deputy Commissioner's office in a district or
Directorate of Environment, as the case may be;
(xxiii) participating in any election in upazilla, paurashava, zilla parishad, city
corporation or Jatiya Sangsad;
(xxiv) obtaining the admission of a child or a dependent in an English medium
school, providing education under international curriculum, situated in
any city corporation, district headquarter or paurasabha;
(xxv) receiving any payment which is an income of the payee classifiable under
the head "Salaries" by an employee of the government or an authority,
corporation, body or units of the government or formed by any law, order
200
or instrument being in force, if the employee, at any time in the income
year, draws a basic salary of taka sixteen thousand or more;
(xxvi) receiving any amount from the Government under the Monthly
Payment Order (MPO) if the amount of payment exceeds taka sixteen
thousand per month;
(xxvii) receiving any payment which is an income of the payee classifiable
under the head "Salaries" by any person employed in the management
or administrative function or in any supervisory position in the
production function;
(xxviii) obtaining or maintaining the agency or the distributorship of a
company;
(xxix) receiving any commission, fee or other sum in relation to money
transfer through mobile banking or other electronic means or in
relation to the recharge of mobile phone account;
(xxx) receiving any payment by a resident from a company against any
advisory or consultancy service, catering service, event management
service, supply of manpower or providing security service;
(xxxi) submitting a bill of entry for import into or export from Bangladesh;
(xxxii) participates in a shared economic activity by providing motor vehicles,
space accommodation or any other assets."
"(xxxiii) releasing overseas grants to a non-government organization registered
with NGO Affairs Bureau or to a Micro Credit Organization having
license with Micro Credit Regulatory Authority".
"(xxxiv) obtaining or maintaining a license for arms;"
“(xxxv) purchasing savings instruments (Sanchayapatra) of Taka exceeding 2
lakhs;
(xxxvi) opening postal savings accounts of Taka exceeding 2 lakhs;
(xxxvii) obtaining registration of co-operative society.”.
(4) The Board may, by a general or special order, exempt any person from
furnishing twelve-digit Taxpayer's Identification Number.
(5) The person responsible for processing any application or nomination,

approving any license, certificate, membership, permission, admission, agency or
distributorship, sanctioning any loan, issuing any credit card, allowing connection,
201
executing registration or making any payment shall not so process, approve,
sanction, issue, allow, execute or make payment, as the case may be, unless the
twelve-digit Taxpayer's Identification Number is furnished as required under the
provision of sub-section (1) or the person who is required to furnish the proof of
holding twelve-digit Taxpayer's Identification Number provides a certificate from the
Board that he is exempted from furnishing such proof.
(6) The person to whom the proof of holding twelve-digit Taxpayer's

Identification Number is furnished shall verify the authenticity of it in the manner
as may be specified by the Board."
(vii) Taxpayer’s Identification Number: Section 184B
"(1) Every assessee or any person who applies manually or electronically for a
Taxpayer's Identification Number will be issued a certificate containing twelve-digit
Taxpayer's Identification Number and such other particulars in such manner as
may be prescribed:
Provided that twelve-digit Tax-payer's Identification Number may be issued

without any application where any income tax authority has found a person having
taxable income during the year and possesses such necessary information of that
person for issuance of twelve-digit Tax-payer's Identification Number."
(2) Board may, by general or special order in writing, direct any person or
classes of persons who already hold a Tax-payer's Identification Number to furnish
such information or documents for the purpose of re-registration and thereafter
issue a new Twelve Digit Tax-payer's Identification Number.
"(3) Every existing assessee having ten-digit Tax-payer's Identification

Number or a Temporary Registration Number (TRN) shall have to obtain twelve-digit
Tax-payer's Identification Number (TIN) before the last date of submission of return
of income as required under section 75."
(viii) Issuance of Temporary Registration Number (TRN): Section 184BBBB
Temporary Registration Number (TRN) may be given to a person who has been
found having taxable income in any year and has failed to apply for Tax-payer’s
Identification Number (TIN) under section 184B.
202
"Explanation.- For the removal of doubts, it is hereby declared that nothing in
this Ordinance shall limit the authority of the Deputy Commissioner of Taxes in
imposing the liability to pay any sum under this Ordinance on a person who has been
given a Temporary Registration Number (TRN)for the reason that the person has failed
to apply for the Taxpayer's Identification Number (TIN)." [Explanation added in 2018]
(ix) Requirement of mentioning twelve-digit Taxpayer's Identification

Number in certain documents: Section 184CC
Notwithstanding anything contained in any other law for the time being in
force where any document relating to the transfer of land, building or apartment
situated within a city corporation, or cantonment board, or a Paurashava of district
headquarters, deed value of which exceeds taka one lakh and required to be
registered under the Registration Act, 1908 (XVI of 1908), such document shall
contain twelve-digit Taxpayer's Identification Number of both the seller and the
purchaser". (Added 2019)
90. AMENDMENT OF SECTION 184F
Instead of the words "tax on income and exemption of tax thereof" the
following words and commas shall be substituted: -
"the imposition and collection of tax, the exemption of any income from tax, the
reduction of rate of tax, the calling for any information for the purpose of taxation
and the protection of information under this Ordinance."
91. POWER TO CONDONE OR EXTEND, ETC : SECTION 184G
(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." (Added 2020)
203
92. ADDITION OR INSERTION OF A NEW SECTION 185A
After section 185, a new section shall be inserted or added - as.
"185A. Power to issue circular, clarification, etc. The Board may, by order, issue
circular, clarification, explanation and directives relating to the scope and application
of any provision under this Ordinance and the rules and orders made thereunder."
93. TIME-LIMITS FOR FINALISATION OF ASSESSMENT AND ALSO RE-
ASSESSMENT IN CONSEQUENCE OF APPEAL ETC.: SECTIONS 93 AND 94
Assessment in respect of any income shall be made before the expiry of six
months from the end of the assessment year in which the income was first assessable.
However, no order of assessment can be passed under sub-section (3) of
82BB after the expiry of two years from the end of the assessment year for which
the income was first assessable.
Deputy Commissioner of Taxes may however with prior approval of the
Inspecting Joint Commissioner, issue notice and make assessment in respect of any
income beyond the above limitation period where income has escaped assessment for
any reason or has been under-assessed or has been assessed at too low a rate or has
been subject of excessive relief or refund.
Time-limits for issuing notice and finalisation of assessment under different
circumstances are the following:-
(1) Time-limit for issuing notice for assessment-

(a) In the case where no return has been - At any time
filed [Section 93(3)(a)].
(b) In the case of concealment or furnishing - Within five years from the
of inaccurate particulars etc. in respect of end of the concerned
any assessment year [Section 93(3)(b)]. assessment year.
(c) In any other case [Section 93(3)(c)]. - Within two years from the
end of the concerned
assessment year.
(2) Time-limits for finalisation of assessment -
(a) Where no return was filed [Section Within two years from the
- end of the year in which
94(2)(a)].
notice was issued
(b) In case of concealment etc. [Section - Within two years from the
94(2)(a)]. end of the year in which
notice was issued
204
(c) In other cases [Section 94(2)(b)]. Within one year from the
end of the year in which
notice was issued.
(d) Incom of assessment under section 107c Three years from the end
of assessment year.
These limitations will, however, not be applicable in the case of revision of

assessment in the light of order passed by the Inspecting Additional/Joint
Commissioner of Taxes under Section 120, Commissioner of Taxes (in review) under
section 121A, the Appellate Additional/Joint Commissioner of Taxes or the
Commissioner (Appeals) under Section 156, the Taxes Appellate Tribunal under
Section 159, the High Court Division of the Supreme Court under Section 161 or
the Appellate Division of the Supreme Court under Section 162. Revisions of
assessments to give effect to any of the orders or an assessment to be made on any
partner of a firm in consequence of an assessment made on the firm shall be made
within 45 days from the date on which the order was communicated and such
revised order be communicated to the assessee within thirty days next following.
Where the Deputy Commissioner fails to give effect to any finding or direction
contained in any order referred to in sub-section (3) to section 94 within stipulated
time, such failure shall be construed as misconduct of the DCT. The amended
provision of section 94(3) as per Finance Act 2009, figure 121A, will be inserted in
explanation I, after figure 120 & in explanation II figure 121A will be issued
consequential to revisional power of commissioner of taxes given under section
121A.
Where any income is excluded from any assessment year by any order under
any of the above sections for inclusion of such income in any other assessment
year, limitation of the period shall be guided by above provisions.
Where any income is excluded from income of a person and held to be income
of any other person, the limitation in regard to the assessment of such income in
the hands of such other person shall also be guided by the above provisions.
94. MAINTENANCE OF ACCOUNTS: SECTION 35
An assessee shall compute income from agriculture, business or profession

and from other sources in accordance with the method of accounting regularly
followed by him.
205
National Board of Revenue may however prescribe manner and form of
maintenance of accounts and other documents in respect of any business or
profession, class of business or profession or any other source of income or any
class of person by a general or special order and the assessee shall maintain the
accounts accordingly and thereupon the income of the assessee shall be computed
on the basis of the accounts maintained.
Every public or private company shall furnish with the return copy of trading,
profit and loss account and balance sheet certified by a Chartered Accountant.
If the Deputy Commissioner of Taxes finds that income of the assessee cannot
be determined from the accounts maintained by the assessee or where the assessee
has not maintained the books of accounts and documents in the manners and
forms as prescribed by the National Board of Revenue or where an assessee fails to
comply with the requirements in regard to the filing of audited accounts, the Deputy
Commissioner of Taxes may determine the income on such basis and in such
manner as he thinks fit.
95. ADDITIONAL POWERS OF ENQUIRY AND PRODUCTION OF DOCUMENTS:

SECTION 116
The Director General of Inspection, the Commissioner of Taxes, the Director-

General Central Intelligence Cell and the Inspecting Additional/Joint Commissioner
of Taxes may make any enquiry which they consider necessary as respect any
person liable or believed by them to be liable to assessment under the income tax
Ordinance or require any such person or any other person in relation to such
enquiry to appear before him at the time and place as directed for providing any
information or to produce or cause to be produced necessary documents accounts
or records including any electronic records and systems referred to in the
Explanation of sub-section (2) of section 117 under the possession or control of
such person or such other person, and shall have the same powers for the purpose
of making any such enquiry or requiring the production of accounts or documents
under this Ordinance as the Deputy Commissioner of Taxes has.
The Commissioner of Taxes, the Director-General Central Intelligence Cell, the

Inspecting Additional/Joint Commissioner of Taxes, the Deputy Commissioner of
Taxes or an Inspector of Taxes, if so authorised in writing, may for the purpose of
making any enquiry which he considers necessary, enter the premises in which a
person liable or believed by him to be liable to assessment carries on his business,
206
or profession and may call for and inspect any such person’s accounts or any
documents in his possession and may stamp any account or documents so
inspected and may retain such accounts or documents for so long as may be
necessary for examination thereof or for the purposes of prosecution.
The Deputy Commissioner of Taxes, or an Inspector of Taxes shall not make

any enquiry from any Scheduled Bank regarding any client of such Bank except
with the prior approval of the Commissioner of Taxes.
96. POWER OF GIVING ORDER FOR NOT REMOVING PROPERTY: SECTION

116A (inserted vide F.A. 2013)
(1) Where, in the course of performing functions under this Ordinance, the
Director General, Central Intelligence Cell or the Commissioner or the Deputy
Commissioner of Taxes had definite information in his hands that any person has
concealed the particulars of income or investment, he may, by order in writing,
require any person who is in immediate possession or control of any money, bullion,
jewellery, financial instrument, financial asset, valuable article or any other
property not to remove, part with, or otherwise deal with in without obtaining
previous permission of the concerned authority passing such order;
Provided that no such order shall be made by the Deputy Commissioner of

Taxes without the previous approval of the Commissioner.
(2) Every such order shall cease to have effect after the expiry of a period of one
year from the date of the order made under sub-section (1).
(3) The income tax authority mentioned in sub-section (1) may extend such
period or periods with the approval of the Board;
Provided that the total period of extension shall in no case exceed one year.
(4) In computing the period referred to sub-section (2) and sub-section (3), the
period, if any, for which the order under sub-section (1) has been stayed by any
court, shall be excluded.
207
97. PENALTIES FOR DIFFERENT KINDS OF DEFAULTS
Income Tax Ordinance provides penalties for defaults as mentioned below:-
Sl. Number of
Nature of defaults Maximum penalty
No. Section
1 2 3 4
1. (1) Where any person, not having Deputy Commissioner of Taxes, 123
income from house property has, may impose upon him a penalty at
without reasonable cause, failed to the rate of a sum not excedding-
comply with the provisions of an order (a) one and half times the amount
or rule made in pursuance of, or for the of tax payable by him;
purposes of Section 35(2)
(b) one hundred Taka where the
total income of such person does
not exceed the maximum amount
on which tax is not chargeable.
(2) Where any person, having income Deputy Commissioner of Taxes,
from house property, has without may impose upon him a penalty
reasonable cause, failed to comply with of fifty percent of taxes payable on
the provisions of any order or rule house property income or five
made in pursuance of, or for the thousand taka whichever is
purposes of section 35(2) higher.”
2. (i) Failure to file return of income (a) 5000/- who has not been 124
under Section 75 or 77 or 93(I). assessed
(ii) Failure to submit notice of (b) 50% of tax payable or
discontinuation of business u/s. Tk.1,000/- whichever is
89(2) along with return. higher - who has filed return
(iii) Failure to file return while leaving Taka five hundred and for
Bangladesh u/s. 91(3). continued default, a further penalty
(iv) Non-furnishing of certificate of of taka two hundred and fifty for
every month or fraction thereof,
deduction of tax u/s.58
provided that where any person
(v) Non-furnishing of annual return has, without any reasonable cause
in respect of salary u/s.108. failed to furnish information as
(vi) Non-furnishing of annual return requiredunder section 113, the
in respect of interest u/s.109. Director General Central
Intelligence Cell or the Deputy
(vii) Non-furnishing of annual return Commissioner of Taxes may impose
in respect of dividend u/s. 110 a penalty of taka twenty five
(viii) Non-furnishing of particulars of thousand and in case of continuing
partners, members of Hindu default a further penalty of taka five
Undivided Family etc. u/s.113. hundred for each day.
208
Sl. Number of
No. Section
1 2 3 4
(ix) Failure to display TIN certificate
under section 184C
(x) For fake TIN Fine Tk.20,000/- 124A
(xi) Failure to verify Twelve digit TIN Not exceeding Tk.50,000/- 124AA
(xii) For improper use of TIN imprisonment for 3 years or 165A
with fine Tk.50,000/-
(xiii) Furnishing fake audit report along Imprisonment for a term of three 165AA
with return of income tax years but not less than three
months or five upto taka one lac or
both.
3. Non-payment of advance tax u/s. 64 The amount by which the 125
and furnishing of untrue estimate u/s. payment falls short of the
67 for the purpose of advance tax amount that should have been
paid.
4. Non-compliance with notices for Sum equal to the amount of tax. 126
production of accounts u/s.79, non-
submission of statement of assets and
liabilities u/s.80 and non-production of
evidence in support of return u/s.83.
5. Failure to pay tax on the basis of the 25% of the tax due or 25% of the 127
return short fall as the case may be.
6. i) Concealment of income or Penalty of fifteen percent 128
furnishing of inaccurate particulars
of such income or under statement
of value of the property for purpose
of sale or transfer.
(ii) Concealment of income or furnishing Provided that it the concealment
in accurate particulars of income in referred to in clause (a) and (b) of
the case of self-assessment. this sub-section (2) is detected
after a period of more than one
year from the year in which the
concealment was first assessable
to tax, the amount of penalty shall
increase by an additional fifteen
percent for each preceding
assessment year.
209
Sl. Number of
No. Section
1 2 3 4
Where, in the course of any proceeding (a) is not certified by a chartered 129A
under this Ordinance, the Deputy accountant to the effect that
Commissioner of Taxes, the Appellate the accounts are maintained
Joint Commissioner, the Commissioner according to the Bangladesh
of Taxes (Appeals) or the Appellate Accounting Stadard (BAS) and
Tribunal is satisfied beyond reasonable reported in accordance with
doubt that the audit report- the Bangladesh Financial
Reporting Standard (BFRS),
or
(b) is false or incorrect, he shall 129A
impose upon such chartered
accountant a pentaly of a sum
not less than fifty thousand
taka but not more than two
lakh taka.”
Furnishing fake audit Report Tk.1,00,000/- for that year 129B
7. Default in making payment of tax. Amount equal to tax in arrears. 137
The Deputy Commissioner of Taxes shall not impose any penalty in respect of
the cases as enumerated in the Paragraphs at 1, 3, 4, 5 & 6 without approval of the
Inspecting Additional/Joint Commissioner of Taxes.
No penalty can however be imposed without giving the assessee a reasonable
opportunity of being heard except in the cases at paragraph 7 above.
98. OFFENCES AND PROSECUTION-PUNISHMENT FOR NON-COMPLIANCE

OF OBLIGATIONS
Sl. Number
No. Nature of defaults Maximum penalty of Section
(1) (2) (3) (4)
1. (i) Failure to deduct or collect and pay any tax as In addition to such tax, 2% per month of
required under Chapter VII of the Ordinance and such tax and punishable with
failure to deduct and pay tax on attachment imprisonment which may extend to one
notice issued by the Deputy Commissioner of year or with fine (section 164)
Taxes under section 143(2).
210
Sl. Number
(1) (2) (3) (4)
(ii) Non-production of accounts and evidences and - Do -
statements as required under Chapter VIII of the
Ordinance or under Section 83.
(iii) Failure of furnishing of return of income as Imprisonment for a term which may extend 164
required under Section 75 or 77 or 93. to one year or fine or both
(iv) Refusal to permit inspection etc. as mentioned in - Do -
Section 114.
(v) Failure to afford facilities or furnish information - Do -
in connection with survey work u/s.115.
“(ee)” fails to comply with the requirement under sub- - Do -
section (1) of section 116;
“(eee)” fails to comply with the order made under sub- - Do -
section (1) of section 116A;
(vi) Non compliance of the person in immediate The authorised officer may take such steps 117(4)
possession or control of assets of the defaulter as may be necessary for ensuring
under search & seizure u/s 117(4) compliance with the order; “Provided that if
the owner or the person concerned, with
out any reasonable cause, fails to comply
with the provisions of this sub-section, the
Deputy Director General, Central
Intelligence
Cell or the Deputy Commissioner of 117(4)

Taxes may realize from him the money or
the value of the bullion, jewellery, valuable
article or thing, if any, removed, parted with
or otherwise dealt with; and in such a case
the said person shall be deemed to be an
assessee in default under this Ordinance.”
2. (i) (a) False verification in any return or documents Imprisonment for a term, which may 165
furnished under this Ordinance extend to three years but shall not be less
than three months or fine or both.
(b) For furnishing fake audit report Imprisonment for a term, which may 165AA
extend to three years, but shall not be less
than three months, or with fine upto taka
one lakh, or both.
211
Sl. Number
(1) (2) (3) (4)
(c) For unauthorised employment Imprisonment for a term, which may 165C
extend to three years, but shall not be less
than three months, or with fine upto taka
five lakh, or both.
(ii) Aiding or abetting etc. to make or submit false
return etc.
(iii) False certificate issued and signed by a
Chartered Accountant as mentioned in the first
or second proviso to Section 82.
(iv) Refusal to furnish information as may be
necessary for the purpose of survey under section
115.
3. Concealment of income etc. as mentioned in Section 128 Imprisonment for a term which may 166
extend to 5 years but shall not be less
than three months or fine or both.
4. Disposal of property to prevent attachment after receipt Imprisonment for a term, which may 167
of notice from tax authority extend to five years or fine or both.
5. Disclosure of information as protected u/s.163. Imprisonment for a term, which may 168
extend to 6 months or fine.
99. PUNISHMENT FOR IMPROPER USE OF TAX-PAYER’S INDENTIFICATION

NUMBER: SECTION 165A
A person is guilty of an offence punishable with imprisonment for a term

which may extended to three years or with fine up to taka fifty thousand or both, if
he deliberately uses or used a fake Tax-payer’s Identification Number (TIN) or a Tax-
payer’s Identification Number (TIN) of another person.
100. PUNISHMENT FOR OBSTRUCTING AN INCOME TAX AUTHORITY :

SECTION 165B
A person who obstructs an income tax authority in discharge of functions

under this Ordinance shall commit an offence punishable with imprisonment for a
term not exceeding one year, or with a fine, or with both.
212
No prosecution shall be instituted except with the prior sanction of the
National Board of Revenue.
The Board may, either before or after the institution of any proceedings or
prosecution for an offence punishable under this chapter, compound such offense
(Section 170).
101. PUNISHMENT FOR UNAUTHORISED EMPLOYMENT : SECTION 165C

A person is guilty of an offence punishable with imprisonment for a term
which may extend to three years, but shall not be less than three months, or with
fine up to taka five lakh, or both, if he employs or allows to work any individual not
being a Bangladeshi citizen without prior approval from Board of Investment or any
competent authority or the government as the case may be."
102. AVOIDANCE OF DOUBLE TAXATION: SECTION 144
The Government of Bangladesh may enter into an agreement with the

Government of any other country for the avoidance of double taxation and
prevention of fiscal evasion with respect to taxes on income leviable under the
Ordinance and also under the corresponding law in the other country. Under the
agreement, each dominion determines the total income of an assessee in the
ordinary way under its own laws but in respect of the source of income or categories
of transactions, as specified in the agreement, it is entitled to retain tax on such
portion of the income therefrom as is calculated according to the percentage as
embodied in the agreement.
At present, Government of Bangladesh has agreement for the avoidance of
double taxation with the following countries: (1) United Kingdom of Great Britain
and Northern Ireland (2) Singapore (3) Sweden (4) Republic of Korea (5) Canada (6)
Pakistan (7) Romania (8) Sri Lanka (9) France (10) Malaysia (11) Japan(12) India
(13) Germany (14) Netherlands (15) Italy (16) Denmark (17) China (18) Belgium (19)
Thailand (20) Poland (21) Philippines (22) Vietnam (23) Turkey (24) Norway (25) USA
(25) Indonesia (27) Switzerland (28) Oman.
103. RELIEF IN RESPECT OF FOREIGN INCOME: SECTION 145
Where there is no reciprocal arrangement for avoidance of double taxation,

relief is available in respect of the doubly taxed income. If any person who is
resident in Bangladesh during any year can prove to the satisfaction of the Deputy
Commissioner of Taxes that he paid income tax in respect of any income arising
outside Bangladesh, he shall be entitled to deduction from Bangladesh income tax
payable by him of a sum equal to the tax calculated on the doubly taxed income at
the Bangladesh rate of tax or at the rate of tax of the foreign country, whichever is the
lower.
213
104. LIABILITY FOR PAYMENT OF TAX UNDER CERTAIN CIRCUMSTANCES:
SECTIONS 98, 99, 100 AND 101
The partners of a firm or the members of any association of persons are jointly
and severally liable for the tax due from a firm or an association of persons, which
has been dissolved or discontinued (Section 99).
Where tax payable by a partner of a firm or a member of an association of

persons in respect of his share of income of the firm or association cannot be
recovered from him, the firm or the association of persons as the case may be shall
be liable for such tax (Section 98).
In the case of private limited company being wound up, the liability for taxes
devolves upon the Directors of such a company who are liable jointly and severally
for such taxes as may be due from the company. Liability shall cease if it can be
proved that non-recovery of tax cannot be attributed to any gross neglect or breach
of any duty on their part in relation to affairs of the company (Section 100).
A person who has been appointed as the liquidator of a private limited

company or as the receiver of its assets, is liable under the law for the tax-dues of
the company to the extent such dues may be realised from the company’s assets
(Section 101).
105. STATEMENTS, RETURNS, ETC, TO BE CONFIDENTIAL : SECTION 163
(1) Save as provided in this section, all particulars or information contained in

the following shall be confidential and shall not be disclosed.
(2) Notwithstanding anything contained in the Evidence Act, 1872, no court or

other authority shall, save as provided in this ordinance, be competent to require
any public servant to produce before it any return, accounts or documents before
it.
(3) The prohibition under sub-section (1) shall not apply to the disclosure of -
(a) any particulars required for the purposes of prosecution of an offence

under this ordinance, the Penal Code or the Foreign Exchange Regulation Act, 1947
(s) the particulars of any assessee mentioned in the certificate issued under
section 184B to any person or authority mentioned in sub-section (1) of section
184A for the purpose of verifying the authenticity of the twelve-digit Taxpayer's
Identification Number (TIN)
214
106. CORRECTION OF ERRORS APPARENT FROM RECORD: SECTION 173
"(1) Where an income tax authority or the Appellate Tribunal finds by own motion
or based on written application from the assessee or information from any other source
that an error apparent from record has been made in any order passed by it, the income
tax authority or the Appellate Tribunal may amend the error by order in writing:
Provided that no amendment under this sub-section shall be made after the
expiration of four years from the date of the order sought to be amended.
(1A) Where an assessee, by an application in writing in relation to an assessment

year, brings to the notice of the Deputy Commissioner of Taxes of the claim that-
(a) a sum payable under this Ordinance has been paid in amount higher
than the due amount, or
(b) the due credit of a sum paid under this Ordinance has not been given,
the Deputy Commissioner of Taxes shall give credit of the amount in the
assessment year in which the sum was to be given credit if the claim of
the assessee is found valid and correct after due verification.";
It is important to note here that a correction order which has the effect of
enhancing an assessment or reducing a refund or otherwise increasing the liability
of the assessee, shall not be made unless the parties affected thereby have been
given a reasonable opportunity of being heard.
Where in respect of any completed assessment of a partner in a firm it is found

on the assessment of the firm or on any reduction or enhancement made in the
income of the firm under section 120, 121A, 156, 159, 161 or 162 that the share of
the partner in the profit or loss of the firm has not been included in the assessment
of the partner, or if included, is not correct, the inclusion of the share in the
assessment or the correction thereof, as the case may be, shall be deemed to be
correction of an error apparent from the record.
107. REGISTRATION OF INCOME TAX PRACTITIONERS BY THE BOARD:

SECTION 174, Rule 37(2) clause (c)
Any person who has retired after putting in satisfactory service in the Taxes
Department and has for a period of not less than seven years served in a post or
posts not inferior to that of Extra Assistant Commissioner of Taxes may seek
registration from the Board.
215
108. REQUIREMENT OF CERTIFICATE OR ACKNOWLEDGEMENT RECEIPT OF
RETURN OF INCOME IN CERTAIN CASES: SECTION 184BB AND 184C
Under Section 184BB there has been made provision for tax collection account
number for every person in charge of deducting or collecting tax at source. Such
deducting or collecting person shall have to obtain his own account number as per
rule 64C.
Rule 64B is substituted by new Rule 64B: “64B Twelve digit Taxpayer’s
Identification Number.- Every person shall, for the purpose of obtaining twelve-
digit Taxpayer’s Identification Number (TIN) referred to in section 184B of the
Ordinance, submit an application -
(1) electronically through the website hosted by the Board for this purpose
by following the procedure mentioned in the website; or
(2) manually in the form prescribed to the Deputy Commissioner of Taxes

with whom his jurisdiction lies or to any authority or agency as may be authorised
by the Board in this respect:-
(3) Every assessee or any person who has been given a Tax Payer's
Identification Number (TIN) under sub-section (l) of section 184B shall be given a
certificate which may contain the following particulars of such assessee or person
1. TIN, 2. Name, 3. Father's Name, 4. Mother's Name, 5. Present Address, 6.
Permanent Address, 7. Name of the business/employer (if applicable), 8. Registered
Office Address (for company & others), 9. Previous (10 digit) TIN (if any), 10. Status.
109. REFUND OF TAX: SECTION 146, 150 AND 151
An assessee is entitled to get refund of tax where any amount of tax happens
to be paid wrongly or in excess of actual demand.
The Deputy Commissioners of Taxes are empowered to issue refund vouchers

for refund of tax being satisfied that an amount of tax has actually been paid
wrongly or in excess.
Under the present provision of the Ordinance, any refund of tax due to an
assessee, has got to be paid within two months of the date of the relevant
assessment order or claim of refund. If it is not paid within the two-month period
interest at the rate of seven and a half percent per annum shall be payable to the
assessee on the refundable amount from the third month upto the date of the issue
of the refund voucher.
216
Where any amount of tax is refundable in consequence of any order, the
Deputy Commissioner of Taxes shall specify the sum refundable in the demand
notice and send the same together with copy of the assessment order and the
refund voucher unless such refund is set off against tax due from the assessee for
other years. But the Deputy commissioner shall not set off any refund without
giving the assessee an opportunity of being heard. In that case any refund voucher
for the amount due for refund shall be issued within thirty days of the date of
assessment. The failure of the Deputy Commissioner to issue refund voucher within
the specified time shall be construed as misconduct.
110. RATES OF INCOME TAX FOR THE ASSESSMENT YEAR 2021-2022 (THE
SECOND SCHEDULE): SECTION 52 OF THE FINANCE ACT, 2021
Paragraph ‘KA’ The rate of tax as per second schedule shall be effective for
the assessment year 2021-2022 as referred in section 52 of the Finance Act 2021,
and the same rate shall apply to those assessee defined under section 2(46) of the
Income Tax Ordinance, 1984, as person like individual assessee (including a non
resident Bangladeshi), Hindu undivided family, a partnership firm, for whom
paragraph kha of the second schedule is not applicable and tax rate are as follows:-
Sl No. Total Income Rate of Tax

1 Up to Taka 3,00,000/= of Total Income Zero (0)
6 On the Rest of Total Income 25%
Provided that -
Enhanced
SL Category of Taxpayer
Exemption Limit
(a) For female taxpayers third gender taxpayers and aged 65 Taka 3,50,000/=
and above taxpayers
(b) For taxpayers who are persons with disability Taka 4,50,000/=
(c) For taxpayers who are gazetted war-wounded freedom Taka 4,75,000/=
fighters
(d) For a taxpayer who is Father, Mother or Legal Guardian of persons/children

with disability, his/her exemption limit shall be higher by Taka 50,000/= for
each such child. This will apply to one of the taxpayer-parents only.
217
(e) Minimum tax shall never be less than the following-
Name of Taxpayers’ Areas Minimum Income Tax
For taxpayers in Dhaka South, Dhaka North and Chittagong Taka 5,000/=
City Corporation areas
For taxpayers in other City Corporation areas Taka 4,000/=
For taxpayers in areas other than City Corporations Taka 3,000/=
(f) Any taxpayer who owns and is engaged in production in any small or cottage
industry located in any less developed area or least developed area will be
entitled to rebate of income tax at the following rates:
SL Description Rebate
(a) In cases where production is higher by more than 15% 5% rebate on tax payable
but less than 25% than that in the last income year on such income
(b) In cases where production is more than 25% higher 10% rebate on tax payable
than last income year on such income
g. If any individual who files income tax return for the first time files his/her
return online, (s)he will be allowed a rebate of Taka 2,000/= from his/her tax
payable after rebate.
Explanation: In this paragraph-
(1) “person with disability” means disable persons in accordance with cÖwZeÜx
e¨w³i AwaKvi I myiÿv AvBb, 2013 (2013 m‡bi 39 bs AvBb Gi 31 aviv [Section 31 of Rights
and Protection of Disable Persons, 2013 (Law No. 39 of 2013)];
(2) “least developoed area” or “less developed area” means areas defined as
such by National Board of Revenue as per clauses (b) and (c) of sub-
section (2A) of section 45 of The Income Tax Ordinance, 1984
(Ordinance No. XXXVI of 1984).
P A R A G R A P H - KHA
111. TAX RATES FOR COMPANY, AOP, ARTIFICIAL JURIDICAL PERSON AND
THOSE TAXPAYERS WHO PAY TAX AT THE MAXIMUM RATES IN
ACCORDANCE WITH INCOME TAX ORDINANCE, 1984
(1) For companies, all types of Income of companies except Dividend Income
received from companies registered in Bangladesh, income tax shall be
imposed according to the following rate-schedule:
Explanation: In this Paragraph, “publicly traded company” means such public

limited company which is registered in Bangladesh in accordance with the
provisions of “†Kv¤úvbx AvBb, 1994 (1994 m‡bi 18bs AvBb) and whose shares are enlisted in
218
the Stock Exchanges before the end of the income year for which tax-liability
assessment is to be made.
112.RATES OF INCOME TAX IN RESPECT OF A NON-RESIDENT PERSON

EXCEPT A BANGLADESHI NON-RESIDENT, NOT BEING A COMPANY AND
IN RESPECT OF CAPITAL GAINS AND WINNINGS FROM LOTTERIES,
CROSSWORD PUZZLES ETC: SECTION 16(3) AND THE SECOND
SCHEDULE OF THE INCOME TAX ORDINANCE, 1984
Section 16(3) of the Income Tax Ordinance, 1984 provides that rates of
income tax chargeable in respect of the following have been prescribed in the
Second Schedule of the said Ordinance:-
(i) a non-resident person except a Bangladeshi non-resident not being a
company;
(ii) any income classifiable under the head “Capital Gains”; and
(iii) any income by way of “winnings” referred to in Section 16(3), (Winnings from
lotteries, crossword puzzles, card games and other games of a sort, betting in
any form etc.).
(1) Tax rate for non-resident person except a Bangladeshi non-resident
not being a company: (The Second Schedule of the Income Tax
Ordinance, 1984)
(A) For companies except the companies mentioned in
items B,C,D and E hereinafter-
(a) Publicly Traded Company- 22.5% of such income
Provided that if non-publicly
traded companies transfer at least
20% of share capital through IPO,
they will be entitled to 10% rebate
on income tax payable in the
concerned income year.
(b) One Person Company 25% of such income
(c) Companies which are not publicly traded, local 30% of such income
authority and other companies specified in sub-
clauses (a), (b), (bb), (bbb) and (c) of clause (20) of
Sub-section (2) of The Income Tax Ordinance,
1984 (Ord. No. XXXVI of 1984)-
B. For Bank, Insurance and Financial Institutions
(except Merchant Banks):
(a) such companies which are publicly traded 37.5% of such income
company-
(b) such companies which are not publicly traded- 40% of such income
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C. For Merchant Banks- 37.5% of such income
D. For companies producing Cigarerette, Bidi, Zarda 45% of such income
Gul and other tobacco products-
E. For Mobile Phone operator companies- 45% of such income
Provided that for such companies
who become publicly traded
companies by transfering at least
10% of share capital through stock
exchange of which Pre-IPO
Placement shall not be more than
5%, tax rate shall be 40%;
Provided further that if such
companies transfer at least 20%
capital through IPO then these
companies shall be entitled to
10% rebate of income tax payable
in the concerned income year.
2. On any dividend income declared and paid by any 20% of such income
company formed under The Companies Act, 1994 (Act
No. XVIII of 1994) or a statutory body established
under law on issued or subsribed or paid up capital
after 14th August, 1947 or a foreign company not
registered in Bangladesh if send remittance outside
Bangladesh which is treated as dividend as per sub-
clause (dd) of clause (26) of Section (2) of The Income
Tax Ordinance, 1984-
3. Non-company and non-resident individuals 30% of such income
(excluding non-resident Bangladeshi)-
4. Non-company taxpayers producing Cigarette, Bidi, 45% of such income
Zarda, Gul and other tobacco products-
5. AOP, Artificial Judicial Person and only other 30% of such income
taxable authority (except company)
6. Co-operative Societies registered under The Co- 15 % of such income
operative Society Act, 2001-
7. Private University, Private Medicial College, Private 15 % of such income
Dental College, Private Enginering College, or
Private Information Technology College -
Where a person, not being a company, is a non-resident in Bangladesh,

except a Bangladeshi non-resident, tax shall be payable by him or on his behalf on
his total income at the maximum rate of 25% of total income as stated in para “kha”
sub-para (3) of the 3rd schedule of the Finance Act, 2012.
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TAX RATES IN SPECIAL CASES:
Description Income Limit Tax Rate
(a) Income from production of pelleted poultry feed, On 1st 10 lakh 3%

farms animals, seeds marketting of local seeds, On next 20 lakh 10%
dairy farm, poultry farm, pisciculture, bee farm, On the balance 15%
frog farm, mashroom farm, floriculture etc.
(from 01/07/2015)
(b) Assessees engaged in production and export of jute products
(assessment year 2020-21, 2021-22, 2022-23) :
(i) In case of company- 10%
(ii) In case of assessees not being company maximum- 10%
(c) Assesses engaged in production and export of knitwear and

woven garments (assessment year 2017-18 to 2019-20):
(i) In case of company- 12%
(ii) Not being company- 12%
(iii) For companies with green building certification 10%
PART-2
RATES OF SURCHARGE
Paragraph - KA
In case of individual assessees whose total net worth as per Section 80 of The
Income Tax Ordinance, 1984 (Statement of Assets, Liabilities and Expenses)
exceeds Taka 3 crore and who are liable to pay income tax in such assessment year,
are liable to surcharge as per the followding rates:
Kaa Up to Taka Three Crore 0%

Kha More than Taka 3 crore but up to Taka 10 crore 10% of income tax
Or, have more than one motor car in own name payable
Or, have more than 8,000 Sft house property in own name in
any city corporation area
Gaa More than Taka 10 crore but up to Taka 20 crore 20% of income tax
payable
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Gha More than Taka 20 crore but up to Taka 50 crore 30% of income tax
payable
Uma Any amount more than Taka 20 crore 35% of income tax
payable
Explanation: In this Paragraph-
(1) “Value of Net worth” means total net worth disclosed in the
Statement of Assets, Liabilities and Expenses submitted in
accordance with the provisions of Section 80 of The Income Tax
Ordinance, 1984 (Ordinance No. XXXVI of 1984);
(2) “Motor car” means private car, jeep or microbus.
Paragraph - KHA
Those assessees who are engaged in the production and business of

cigarette, bidi, zarda, gul and other tobacco products shall have to pay surcharge
at the rate of 2.5% of income of the concerned income year.
(2) Tax rates in respect of capital gains: (The Second Schedule of the
Income Tax Ordinance, 1984)
Capital gains in the hands of a company will be taxed as a block of income
separate from other income of the assessee company at a flat rate of 15% regardless
of the period of holding of the asset from the date of its acquisition. The
concessional rate of 10% tax on capital gains arising out of disposal of share of a
company allowed earlier vide SRO No. 220-AIN/IT/2004 dated 13/7/2004 has been
withdrawn by deletion of the SRO vide the amended SRO No. 155-AIN/IT/2007
dated 28/6/2007. Also the concessional rate of tax at 10% on capital gains granted
vide SRO No. 232-IT/2003 dated 31.7.2003 to a company despite its non-
enlistment with any stock exchange in Bangladesh has been withdrawn vide
amended SRO No. 155-AIN/IT/2007 dated 28/6/2007. Capital gains arising out of
transfer of shares of the companies for power generation as per terms of SRO 188-
AIN/IT/2009 dated 1st July 2009 will be exempted from tax. Exemption of capital gain
tax under section 32(7) arising from transfer of share of public companies in
Bangladesh except governemnt securities has been withdrawn vide Finance Act, 2010.
If the assessee is other than a company and the asset is transferred before the
expiry of five years from the date of its acquisition, the capital gains will be taxed at
the usual rate applicable to the assessee’s total income including the capital gains.
If the asset is transferred at any time after expiry of five years from the date of its
acquisition, the capital gains will be taxed at the usual rate applicable to the
assessee’s total income including the capital gains or at the rate of fifteen percent
on the amount of capital gains whichever of the two is lower.
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(3) Tax rate for income from Winnings etc.: (The Second Schedule of
the Income Tax Ordinance, 1984)
An assessee’s income from “winnings” referred to in Section 16(3) will be

chargeable to tax at the usual rate applicable to assessee’s total income including
the income from winnings or at the rate of twenty percent whichever of the two is
lower, but for computation of rate of tax the provision of sub-section (1) of the said
schedule shall prevail.
113. WEALTH TAX
The Wealth-tax Act, 1963 has been repealed by the Finance Act, 1999.
The Repealed Act and rules made thereunder shall however continue to apply
as if that Act has not been repealed to any wealth of or relatable to any period prior
to the repeal of the Act and to any order, assessment etc. and any proceedings
commenced under the Repealed Act.
114. FOREIGN TRAVEL TAX
The Finance Act, 1980 introduced a tax on foreign travels called Foreign
Travel Tax (Section 12 of Finance Act, 1980). Amended Vide SRO No.
209/Law/Travel tax/2005 dated 6.7.2005, rescheduling rate of Travel tax effective
from 1.7.2005 amended vide S.R.O. 225-AIN-Travel tax/2012 dated June 27, 2012,
FTT rate has been revised vide SRO No. 159-Law/Travel/2014 dated 26th June,
2014 as below:
(1) Mode of Levy -

(i) Travel by Air - Foreign Travel Tax is payable on all foreign air
travel by all Bangladeshi nationals holding Bangladeshi
Passports at the rate of -
(a) For travel to any country of the continents of Tk. 4,000/-
North America, South America, Europe, Africa,
Australia, New Zealand, China, Japan, Hong
Kong, North Korea, South Korea, Vietnam, Laos,
Cambodia and Taiwan
(b) For SAARC countries. Tk. 1,200/-
(c) For any other country (other than countries Tk. 3,000/-
mentioned in clause a & b).
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ii) Travel by sea - Foreign Travel Tax is payable on all foreign travels
by sea by Bangladeshi nationals holding Bangladeshi Passports
at the rate of eight hundred taka per traveller by sea.
iii) Travel by land - Foreign Travel Tax is payable on all foreign

travels by land by Bangladeshi nationals holding Bangladeshi
Passports at the rate of five hundred taka per traveller by land.
All on and off line airlines will collect foreign travel tax through air tickets in
respect of foreign travel by air.
The Government may by notification make any exemption or reduction in rate
in respect of foreign travel tax in favour of any class of traveller for such period or
periods it may decide.
(2) Refund: Where a passenger fails to travel after payment of tax, he will
be entitled to get refund of the amount on surrender of the unused stamps or
original receipt of payment to any of the designated branch of the Sonali Bank or
Janata Bank which shall then cancel the stamps or the receipt of payment, as the
case may be.
2. Travel Tax Act 2003 (Act, 5 of 2003) as amended
Amendment of section 2 of Act. 5 of 2003
a) Clause (Ka) of section (2) shall be substituted by new clause (ka)

– which gives the meaning of travel tax as being the travel tax
leviable and penalty recoverable under section 3 of the Travel Tax
Act.
The full stop at the end of clause (uma) shall be replaced by

semicolon and then the new clause (cha) shall be inserted as
below:
“(cha) The travel tax authority for realization of travel tax shall
include the commissioner of Taxes and Inspecting Joint
Commissioner of Taxes appointed under clause (19) & (36) of
section 2 of the I.T. Ordinance, 1984.
b) Amendment of section 3 of Act 5 of 2003:-

(i) In the sub-section (6) of section 3, the word ‘Interest’ shall
be replaced by the word – “penalty” and
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(ii) New sub-section (7) & (8) shall take place after subsection
(6) as under:-
“(7) The persons or associations aggrieved by the order sub-

section (6) may file petition before the NBR for review or
reconsideration,
(8) The NBR shall dispose of the petition filed under sub-
section (7) by the aggrieved persons or associations within
60 days of the receipt of the petition and on this matter the
decision of the Board shall be final.”
After clause (uma) of sub-section – 3 of Section 3 of Act, 5 of 2003 sub-
clause (cha) will be inserted, namely;
(cha) For passengers upto twelve years, at half rate of the rate
mentioned in sub-section – (ka), (kha), (gaw), (gha) and (uma)
SRO – on Travel tax: (to be read with section 5, sub-section (2)

of section 3 of Travel Tax Act, 2003)
SRO No. 209-Ain/Travel Tax/2005 dated 6th July, 2005 –

Foreign Travel tax Rules 2004 – are repealed vide SRO No.
159-Law/Travel/2014 dated June 20, 2014 for travel to other
countries excepting the countries mentioned in clause (ka) &
(kha) the rate of tax will be Tk. Three thousand. For the
countries of North America, South America, Europe, Africa,
Australia, New Zew Zealand & FarEast, every passenger shall
have to pay travel tax at the rate of Taka four thousand and
that for SAARC countries refixed at 1,200/- as per the
provision of the SRO.
(3kaa) Collection – In case of failures by the concerned
persons/institutions to deposit the travel tax in the
government treasury within the stipulated time as per the
provisions of sub-section (5) of Section (3), the travel tax
authority —
(ka) may forfeit the bank account of the concerned person or
association for the default;
(kha) may take steps through the Civil Aviation authority prevent
the flying of the Aircraft of the concerned airlines from the soil
of Bangladesh.
225
(ga) may take for this steps for prevention of repatriation of any
money of the concerned Airlines out of Bangladesh;
(gha) may take any necessary measures/modes of recovery similar
to the ones available under the provisions of section 143 of the
I.T. Ordinance, 1984.
(5) The travel tax collected according to the procedure laid down in sub-
section (4) shall have to be deposited with the government treasury within the
stipulated time.
(6) If the person or the association rested with the responsibility of
collecting travel tax fails to deposit the collected travel tax with the government
treasury within the scheduled time, the account of travel tax which the person or
the association has failed so to deposit with the government treasury and the
interest thereon at the rate of two per cent per month shall be realisable from such
person or association as the case may be.
115. TAX ON AIR LINE TICKETS: SECTION 11 OF THE FINANCE ORDINANCE,

1986
Tax shall be levied at the rate of Tk.50/- per issuance of domestic Air Line
Ticket per seat for single journey.
116. ALTERNATIVE DISPUTE RESOLUTION : Chapter XVIIIB vide F.A. 2011

This year budget has brought about a very significant change in quick
resolution of disputes made in different appellate forums or a court through
Alternative Dispute Resolution. Rules will be framed and published in the official
gazette.
152F. Alternative Dispute Resolution - (1) Notwithstanding anything

contained in Chapter XIX any dispute of an assessee lying with any income tax
authority, Taxes Appellate Tribunal or Court may be resolved through Alternative
Dispute Resolution (hereinafter referred to as ADP) in the manner described in the
following sections of this Chapter and rules made thereunder.
(2) Board may, by notification in the official Gazette, specify the class or
classes of assessees eligible for ADR or extend the area or areas in which these
provisions may be applied.
152G. Commencement of ADR.- The ADR as mentioned in this Chapter shall
come into force on such date and in such class or classes of assessees as the Board
may determine by notification in the official Gazette.
226
152H. Definition. - For the purposes of this Chapter, unless the context
otherwise requires-
(a) "authorised representative" means an authorised representative

mentioned in sub-section (2) of section 174;
(b) "bench" means bench of Taxes Appellate Tribunal;
(c) "Commissioner's Representative" means an officer or officers nominated
by the Commissioner of Taxes from among the income tax authorities
under Section 3 to represent in the Alternative Dispute Resolution
process under this Chapter;
(d) "court" means the Supreme Court;
(e) "dispute" means an objection of an assessee regarding-
(i) assessment of income above the income declared by him in his

return of income for the relevant year, or
(ii) order of an appellate authority under chapter XIX which results

in assessment of income which is above the declared amount in
his return of income;
152I. Application for alternative resolution of disputes.- (1)

Notwithstanding anything contained in Chapter XIX an assessee, if aggrieved by an
order of an income tax authority, may apply for resolution of the dispute through
the ADR process.
(2) An assessee may apply for ADR of a dispute which is pending before any
income tax authority, tribunal or court.
(3) All cases dealt with under sub-section (2) are subject to permission of
the concerned income tax authority or the court, as the case may be:
Provided that after obtaining such permission from the income tax authority,
Tribunal or the court and upon granting of such permission, the matter shall
remain stayed during ADR negotiation process.
(4) The application shall be submitted in such form, within such time,
accompanied with such fees and verified in such manner as may be prescribed.
(5) The application is to be submitted to the respective Appellate Joint

Commissioner of Taxes or Appellate Additional Commissioner of Taxes or
Commissioner of Taxes (Appeals) or Taxes Appellate Tribunal, as the case may be.
227
(5A) The application may also be filed in such electronic, computer readable or
machine readable form and in such manner as may be specified by the Board by
Order in writing.
(6) In the case of a dispute pending before either Division of the Supreme
Court, the assessee shall obtain the permission of the court prior to filing an
application under sub-section (2), by filing an application before the court which,
upon such an application being made before it, may pass an order allowing the
matter to proceed to ADR, or otherwise as deems fit.
152J. Eligibility for application for ADR.- An assessee shall not be eligible
for application to ADR if he fails to-
(a) submit the return of income for the relevant year or years; or
(b) pay tax payable under section 74.
152K. Appointment of Facilitator and his duties and responsibilities.- For

the purposes of resolving a dispute in an alternative way, the Board may select or
appoint Facilitator and determine his duties and responsibilities by rules.
152L. Rights and duties of the assessee for ADR.- (1) Subject to sub-section
(2), the assessee applying for ADR shall be allowed to negotiate himself personally
or alongwith an authorized representative, with the Commissioner's Representative
for the concerned dispute under the facilitation and supervision of the Facilitator.
(2) The Facilitator may exempt the applicant-assessee from personally

attending the negotiation process and may be allowed to represent himself by an
authorised representative, if he has sufficient reasons for his absence.
(3) While submitting an application for ADR, the applicant-assessee shall

submit all related papers and documents, disclose all issues of law and facts.
(4) The applicant-assessee shall be cooperative, interactive, fair and

bonafide while negotiating for resolution.
(5) If the applicant-assessee makes any untrue declaration, submits any

false document and obtains an order or assessment on that basis, the order or
assessment shall be set aside, if so detected, and appropriate legal action be
initiated against him.
(6) The applicant-assessee shall be liable to pay any taxes, if due as a result
of negotiation with the time frame as decided in the ADR.
152M. Nomination and responsibility of the Commissioner's

Representative in ADR.-(l) The respective Commissioner of Taxes may nominate
228
any income tax authority subordinate to him, not below the rank of Deputy
Commissioner of Taxes to represent him in the negotiation process of the ADR.
(2) The representative so nominated under sub-section (1) shall attend the
meeting(s) of ADR negotiation process and sign the agreement of such negotiation
process, where an agreement is reached.
152N. Procedures of disposal by the Alternative Dispute Resolution. - (1)
Upon receiving the application of ADR, the Facilitator shall forward a copy of the
application to the respective Deputy Commissioner of Taxes and also call for his
opinion on the grounds of the application and also whether the conditions referred
to in sections 152I and 152J have been complied with.
(2) If the Deputy Commissioner of Taxes fails to give his opinion regarding
fulfillment of the conditions within fifteen days from receiving the copy mentioned
in clause (c) of sub-section (3), the Facilitator may deem that the conditions thereto
have been fulfilled.
(3) The Facilitator may-
(a) notify in writing the applicant and the Commissioner of Taxes or
the Commissioner's Representative to attend the meetings for
settlement of disputes on a date mentioned in the notice;
(b) if he considers it necessary to do so, adjourn the meeting from
time to time;
(c) call for records or evidences from the Deputy Commissioner of
Taxes or from the applicant before or at the meeting, with a view
to settle the dispute; and
(d) before disposing of the application, cause to make such enquiry
by any income tax authority as he thinks fit.
(4) The Facilitator will assist the applicant-assessee and the
Commissioner's Representative to agree on resolving the dispute or disputes
through consultations and meetings.
152O. Decision of the ADR.-(1) A dispute, which is subject to this
Ordinance, may be resolved by an Agreement either wholly or in part where both
the parties of the dispute accept the points for determination of the facts or laws
applicable in the dispute.
(2) Where an agreement is reached, either wholly or in part, the assessee
and the Commissioner's Representative, the Facilitator shall record, in writing, the
details of the agreement in the manner as may be prescribed.
229
(3) The recording of every such agreement shall describe the terms of the
agreement including any tax payable or refundable and any other necessary and
appropriate matter, and the manner in which any sums due under the agreement
shall be paid and such other matters as the Facilitator may think fit to make the
agreement effective.
(4) The agreement shall be void if it is subsequently found that it has been
concluded by fraud or misrepresentation of facts.
(5) The agreement shall be signed by the assessee and the Commissioner's
Representative and the facilitator.
(6) Where no agreement, whether wholly or in part, is reached or the
dispute resolution is ended in disagreement between the applicant-assessee and the
concerned Commissioner's Representative for non-cooperation of either of the
parties, the Facilitator shall communicate it, in writing recording reasons thereof,
within fifteen days from the disagreement, to the applicant and the Board, the
concerned court, Tribunal, appellate authority and income tax authority, as the
case may be, about such unsuccessful dispute resolution.
(7) Where the agreement is reached, recorded and signed accordingly
containing time and mode of payment of payable dues or refund, or as the case
may be, the Facilitator shall communicate the same to the assessee and the
concerned Deputy Commissioner of Taxes for compliance with the agreement as
per provisions of this Ordinance.
(8) No agreement shall be deemed have been reached if the Facilitator fails
to make an agreement within three months from the end of the month in which the
application is filed.
(9) Where there is a successful agreement, the Facilitator shall
communicate the copy of the agreement to all the parties mentioned in sub-section
(6) within fifteen days from the date on which the Facilitator and the parties have
signed the agreement.
152P. Effect of agreement.- (l) Notwithstanding anything contained in any

provision of this Ordinance, where an agreement is reached, under sub-section (9) of
section 152O, it shall be binding on both the parties and it cannot be challenged in any
authority, Tribunal or court either by the assessee or any other income tax authority.
(2) Every agreement, concluded under section 1 52O shall be conclusive as
to the matters stated therein and no matter covered by such agreement shall, save
as otherwise provided in this Ordinance, be reopened in any proceeding under this
Ordinance.
230
152Q. Limitation for appeal where agreement is not concluded.- (1)
Notwithstanding anything contained in any provision of this Ordinance, where an
agreement is not reached under this Chapter, wholly or in part, the assessee may
prefer an appeal-
(a) to the Appellate Joint Commissioner of Taxes or Appellate

Additional Commissioner of Taxes or Commissioner of Taxes
(Appeals), as the case may be, where the dispute arises out of an
order of a Deputy Commissioner of Taxes;
(b) to the-Taxes Appellate Tribunal where the dispute arises out of
an order of the Appellate Joint Commissioner of Taxes or
Appellate Additional Commissioner of Taxes or Commissioner of
Taxes (Appeals), as the case may be; and
(c) to the respective appellate authority or court from where the

assessee-applicant has got permission to apply for ADR.
(2) In computing the period of limitations for filing appeal, the time elapsed
between the filing of the application and the decision or order of the ADR shall be
excluded.
"Explanation - For the purpose of this section, "prefer an appeal" means the revival
of the appeal with an intimation in writing to the respective appellate authority"
152R. Post verification of the agreement.-(l) The Board may monitor the
progress of disposal of the application for ADR in the manner as may be prescribed
and ensure necessary support and coordination services.
(2) Copies of all agreement or matter of disagreement shall be sent by the

Facilitator to the respective Commissioner and Board for verification and
ascertainment of whether the agreement is legally and factually correct.
(3) After receiving the copy of agreement or matter of disagreement, if it

appears to the Board that the alleged agreement is obtained by fraud,
misrepresentation or concealment of fact causing loss of revenue, then such
agreement shall be treated as void and the matter shall be communicated to the
concerned authorities, Tribunal or court for taking necessary action.
152S. Bar on suit or prosecution.-No civil or criminal action shall lie against
any person involved in the ADR process before any court, tribunal or authority for
any action taken or agreement reached in good faith."
231
117. THE STAMP DUTY
The Schedule 1 to the Stamp Act, 1899 has been substituted with a new
Schedule 1 as given in the First Schedule of the Finance Act, 2012 and as amended
by Finance Act, 2013 and 2014.
Rates of stamp duty on instrument
TABLE
Sl. Description of Instruments Proper Stamp Duty

No.
(1) (2) (3)
1. ACKNOWLEDGEMENT of a debt exceed, in One Ten Taka.
thousand Taka in amount or value, written or signed by,
or on behalf of, a debtor in order to supply evidence of
such debt in any book (other than a banker's pass book)
or on a separate piece of paper where such book or
paper is left in the creditors possession:
2. Administration Bond, including a bond given under

section 6 of the Government Savings Banks Act, 1873,
or section 291 or section 375 or section 376 of the
Succession Act, 1925-
(a) Where the amount does not exceed Taka The same duty as a
5,000; and BOND (No. 15) for
such amount
(b) In any other case. Two hundred Taka
3. ADOPTION-DEED, that is to say, any instrument (other Five thousand Taka

than a WILL), recording an adoption, or conferring or
purporting to confer an authority to adopt.
Advocate-See ENTRY AS AN ADVOCATE (NO. 30)
4. Advocate - including an affirmation or declaration in Two hundred Taka

the case of persons by law allowed to affirm or declare
instead of swearing.
232
EXEMPTIONS
Affidavit or declaration in writing when made-
(a) As a condition of enlistment under the Army Act,
1952;
(b) For the immediate purpose of being field or used
in any court or before the officer of any court; or
(c) For the sole purpose of enabling any person to
receive any pension or charitable allowance.
5. AGREEMENT OR MEMORANDUM OF AN AGREEMENT-
(a) If relating to the sale of a bill of exchange; Fifty Taka
(b)(i) If relating to the sale of Government Security; Subject to a minimum

of 200 Taka; Two Taka
for every Taka 5,000 or
part thereof or the value
of the security.
(ii) If relating to the sale of a share in an incorporated Two Taka for every
company or other body corporate; or Taka 1,000 or part
thereof, of the value of
the share.
(c) If not otherwise provided for. Three hundred Taka
EXEMPTIONS
Agreement or Memorandum of Agreement-
(a) For or relating to the sale of goods or merchandise
exclusively, not being a NOTE OR MEMORANDUM
chargeable under (No. 43); and
(b) Made in the form of tenders to the Government
for, or relating to any loan.
AGREEMENT TO LEASE- See LEASE (No. 35)

6. AGREEMENT relating to deposit of title deeds, pawn or
pledge, that is to say, any instrument evidencing an
agreement relating to-
(1) The deposit to title-deeds, or instruments
constituting or being evidence of the title to any
property whatever (other than a marketable
security); or
233
No.
(1) (2) (3)
(2) The pawn or If drawn pledge of movable singly If drawn singly
property where such deposit, pawn or pledge has
been made by way of security for the repayment of
money advanced or to be advanced by way of loan
of an existing or future debt-
(a) If such loan or debt is repayable on demand or 0.5% of the value of the
more than three months from the date of the consideration
instrument evidencing the agreement;
(b) If such loan or debt is repayable not more than 0.3% of the value of the
three months from the date of such consideration
instrument.
7. APPOINTMENT in execution of a power, whether of Two hundred Taka

trustees or of property, movable or immovable, where
made by any writing not being a will.
8. APPEASEMENT or valuation made otherwise than under

an order of the Court in the course of a suit-
(a) Where the amount does not exceed Taka 2,000; The same duty as a
BOTTOMRY BOND (No.
16) for such amount
(b) In any other case; One hundred and fifty
Taka
(c) Appeasement of valuation made for the One hundred and fifty
information of one party only, and not being in Taka
any manner obligatory between parties either by
agreement or operation of law.
EXEMPTION
Appraisement of crops for the purpose of asserting the
amount to be given to a landlord as rent.
9. APPRENTICESHIP-DEED Including every writing relating One hundred and fifty
to the service of tuition of any apprentice, clerk or servant Taka
placed with any master to learn any profession or
employment, not being.
234
No.
(1) (2) (3)
ARTICLES OF CLERKSHIP (No. 11)

EXEMPTION
Instruments of apprenticeship executed by a Magistrate
under the Apprentices Act, 1850, or by which a person is
apprenticed by, or all the charge of any public charity.
10. ARTICLES OF ASSOCIATION of a Company-
(a) Where the nominal share capital does not exceed Three thousand Taka
Twenty lac Taka;
(b) Where the nominal share capital exceeds Twenty Eight thousand Taka
lac Taka but not exceeding Six crore Taka;
(c) Where the nominal share capital exceeds Six Twenty thousand Taka
crore Taka;
(d) Articles of any Association not formed for profit Two thousand Taka
and registered under section 28 of the Companies
Act, 1994.
ATTORNEY, See POWER OF ATTORNEY. AUTHORITY TO

ADOPT, See ADOPTION DEED (No. 3)
12. AWARD that is to say, any decision in writing by an

Arbitrator or Umpire, not being an award directing a
partition on a reference made otherwise than by an order
of the Court in the case of a suit-
(a) Where the amount or value of the property to 1.5% subject to a

which the award relates as set forth in such maximum of Four
award, does not exceed Two lac Taka; hundred Taka
(b) If it exceeds Two lac Taka. 1/ % subject to a

2
maximum of Twenty
thousand Taka
235
No.
(1) (2) (3)
13. BILL OF EXCHANGE, as defined by If drawn If drawn in set If drawn in set
section 2 (2) not being a Bond, singly of two for each of three, for
Bank note or Currency note part of the set each part of
the set
(a) Where payable otherwise 0.2% of the 0.1% of the 0.07% of the
than on demand but not value of the value of the value of the
more than one year after consideration consideration consideration
date or sight;
(b) Where payable at more than one year 1% of the value of the consi-
after date or sight. deration
14. BILL OF LADING (including a through bill of
lading).
(a) When the value of the consideration does not Fifty Taka
exceed Taka 10,000;
(b) When it exceeds Taka 10,000 but not One hundred Taka
exceeding 100,000 Taka;
(c) When it exceeds 100,000 Taka. Five hundred Taka
N.B.- If a bill of lading is drawn in parts, the
proper stamp therefore must be borne by
each of the set.
EXEMPTIONS
(a) Bill of lading when the goods therein
described are received at a place within the
limits of any port as defined under the Ports
Act, 1908, and are to be delivered at another
place within the limits of the same port; and
(b) Bill of lading when executed out of Bangladesh
relating to property to be delivered in
Bangladesh.
15. BOND, as defined by section 2(5), not being a Fifty Taka
DEBENTURE (No. 27), and not being otherwise
provided for by this Act, or by the Court-fees
Act, 1870.
236
No.
(1) (2) (3)
See ADMINISTRATION BOND (No. 2), BOTTOMRY BOND

(No. 16), CUSTOMS BOND (No. 26), INDEMNITY BOND
(No. 34), RESPONDENT A BOND (No. 56), M SECURITY
BOND (No. 57)
EXEMPTIONS
Bond, when executed by-
(a) Headmen nominated under rules framed in
accordance with the Irrigation Act, 1876
(Act III of 1876) section 99, for the due
performance of their duties under that Act:
(b) Any person for the purpose of guaranteeing that

the local income derived from private
subscriptions to a charitable dispensary or
hospital or any other object of public utility shall
not be less than a specified sum per menses.
16. BOTTOMRY BOND, that is to say, any instrument 2% of the value of the
whereby the master of a seagoing ship borrows money on consideration
the security of the ship to enable him to preserve the ship
or prosecute her voyage.
17. CANCELLATION-INSTRUMENT OF (including any Two hundred Taka

instrument by which any instrument previously excited
is canceled), if attested and not otherwise provided for.
See also RELEASE (No-55), REVOCATION OF

SETTLEMENT (No. 58-B), SURRENDER OF LEASE (No.
61) and REVOCATION OF TRUST (No. 64-B)
18. CERTIFICATE OF SALE (in respect of each property put
up as a separate lot and sold) granted to the purchase of
any property sold by public auction by a Civil or Revenue
Court or Collector or other Revenue Officer-
(a) Where the purchase money does not exceed Taka One hundred Taka
5,000; and
237
No.
(1) (2) (3)
(b) In any other case. The same duty as a

conveyance (No. 23) for
a consideration equal to
the amount of the
purchase money only
EXEMPTION
Where a house mortgaged with the Bangladesh House
Building Finance Corporation established under the
Bangladesh House Building Finance Corporation Order,
1973 (President's Order No. 7 of 1973), is purchased by the
Bangladesh House Building Finance Corporation itself in a
public auction by a Civil Court or by Artha Rin Adalat
established under A_© FY Av`vjZ AvBb, 1990 (1990 m‡bi 4bs
AvBb) or a Revenue Court or Collector or any other Revenue
Officer, no stamp duty, will be by the said Corporation.
19. CERTIFICATE, or other document evidencing the right or Twenty Taka

title of the holder thereof, or any other person either to any
shares, script or stock in or of any incorporated company
or other body corporate, or to become proprietor of shares
script or stock in or of any such company or body, See also
LETTER OF ALLOTMENT OF SHARES (No. 36)
20. CHARTER PARTY, that is to say, any instrument (except an Five hundred Taka
agreement for the hire of a tug-steamer) whereby a vessel
or some specified, principal part thereof is let for the
specified purposes of the chartered, whether it includes a
penalty clause or not.
*** ***
21. COMPOSITION DEED, that is to say any instrument Two hundred Taka
executed by a debtor, where by he conveys his property for
the benefit of his creditors, or whereby payment of a
composition or dividend on their debts is secured to the
creditors, or whereby provision is made for the continuance
of the debtor's business, under the supervision of
Inspectors or under letters of license, for the benefit of his
creditors.
238
No.
(1) (2) (3)
22. CONVEYANCE, as defined by section 2(10), not being a 3% of the value of

transfer charged or exempted under (No. 62). the consideration
EXEMPTION
Assignment of copyright under the Copy Right Ordinance,
1962, section 14, CO-PARTNERSHIP DEED (See
Partnership No. 46)
23. COPY, or extract certified to be a true copy of extract by

order of any public officer and not chargeable under the law
for the time being in force relating to court-fees-
(i) If the original was not chargeable with duty, or if the Thirty Taka
duty with which it was chargeable does not exceed
Taka One hundred; and
(ii) If any other case. Fifty Taka

EXEMPTIONS
(a) Copy of any paper which a public officer is expressly
required by law to make or furnish for record in any
public office or for any public purpose;
(b) Copy of or extract from by register relating to births,
baptisms, naming, dedications, marriages, divorces, or
burials.
24. COUNTERPART, or Duplicate of any instrument,
chargeable with duty and in respect of which the proper
duty has been paid-
(a) If the duty with which the original instrument is The same duty as is
changeable does not exceed Taka Two hundred; and payable on the
original.
(b) In any other case. One hundred Taka
EXEMPTION
Counterpart of any lease granted to a cultivator, when such
lease is exempted from duty.
239
No.
(1) (2) (3)
25. CUSTOMS BOND-

(a) Where the amount does not exceed Taka One thousand Taka
Twenty lac; and
(b) In any other case exceeding Taka Twenty lac. Two thousand Taka
26. DEBENTURE (whether a mortgagee debenture or not)

being a marketable security transferable-
(a) By endorsement or by a separate instrument of The same duty as a
transfer; and BOTTOMRY BOND (No. 16)
for the same amount
(b) By delivery. The same duty as a
CONVEYANCE (No. 23) for a
consideration equal to the
face amount of the
debenture
Explanation- The term "Debenture" includes any
interest coupons attached thereto, but the amount of
such coupons shall not be included in estimating the
duty.
EXEMPTION
A debenture issued by a incorporated company or other
body corporate in terms of a registered mortgagee-
deed, duly stamped in respect of the full amount of
debentures to be issued there under whereby the
company or body borrowing' makes over, in whole or in
part their property to trustees for the benefit of the
debentures holders provided that the debentures so
issued are expressed to be issued in terms of the said
mortgagee-deed.
See also BOND (No. 15) and sections 8 and 55

Declaration of any trust: See TRUST (No. 64)
240
No.
(1) (2) (3)
27. DELIVERY ORDER in respect of goods, that is to say, Fifty Taka
any instrument entitling any person therein named,
or his assigns or the holder thereof, to the delivery of
any goods lying in any dock or port, or in any ware
house in which goods are stored or deposited on rent
or hire, or upon any wharf, such instrument being
signed by on behalf of the owner of such goods upon
the sale or transfer of the property therein, when
such goods exceed in value Two thousand Taka.
Deposit of Title-Deeds See Agreement relating to Deposit

of title-deeds pawn or-pledge (No. 6).
DISSOLUTION OF PARTNERSHIP see PARTNERSHIP

(No. 46)
28. DIVORCE-INSTRUMENT OF, that is to say, any Five hundred Taka
instrument by which any person effects the
dissolution of his marriage.
DOWER-INSTRUMENT OF see settlement (No. 58)
DUPLICATE See Counterpart (No. 25)
29. PERMISSION to practice as an advocate before the One thousand and five
Supreme Court. hundred Taka
30. PERMISSION to practice as an advocate before the One thousand and five
Supreme Court. hundred Taka
31. EXCHANGE OF PROPERTY INSTRUMENT OF The same duty as
EXTRACT See Copy (No. 24) conveyance (No. 23) for a
value of the property of
greatest value as set forth in
such instrument
32. FURTHER CHARGE-INSTRUMENT OF, that is to say,

any instrument imposing a further charge on
mortgaged property-
241
No.
(1) (2) (3)
(a) When the original mortgagee is one of the The same duty as
description referred to in clause (a) of Article No. 40 CONVEYANCE (No.
(1) (that is, with possession); 23) for a consideration
equal to the amount of
the further charge
secured by such
instrument
(b) When such mortgagee is one of the descriptions
referred to in clause (b) of Article No. 40 (1) (that is,
without possession)-
(i) If at the time of execution of the instrument of The same duty as

further charge possession of the property is CONVEYANCE (No.
given or agreed to be given under such 23) for a
instrument; consideration equal to
the total amount of
the charge (including
the original mortgagee
and any further
charge already made),
less the duty already
paid on such original
mortgagee and further
charge
(ii) If possession is not so given. The same duty as a

BOND (No. 15) for the
amount of the further
charge secured by
such instrument
33. GIFT INSTRUMENT OF, not being a settlement (No. 58) or The same duty as a
will or transfer (No. 6): CONVEYANCE (No.
23) for a
Hiring Agreement or Agreement for service See Agreement consideration equal to
(No. 5) the value of the
property as set forth
in such instrument
242
No.
(1) (2) (3)
34. INDEMNITY BOND INSPECTORSHIPS DEED, See The same duty as a

Composition Deed (No. 22) SECURITY BOND (No. 57)
for the same amount
35. LEASE, including an under-lease or sub-lease and any
agreement to let or sublet-
(a) Where by such lease the rent is fixed no
premium is paid or delivered-
(i) Where the lease purports to be for a term of The same duty as a
less than one year; BOTTOMRY BOND (NO. 16)
for the whole amount
payable or deliverable
under such lease
(ii) Where the lease purports to be for a term The same duty as a
exceeding one year but not exceeding five BOTTOMRY Bond (No. 16)
years; for a consideration equal to
the amount or value of the
average annual rent
reserved
(iii) Where the lease purports to for term The same duty as a
exceeding five years but not exceeding ten CONVEYANCE (No. 23) for
years; a consideration equal to
the amount or value of the
average annual rent
reserved
(iv) Where the lease purports to be for a term The same duty as a
exceeding twenty years; CONVEYANCE (No 23) for
a consideration equal to
twice the amount or value
of the average annual rent
reserved
(v) Where the lease purports to be for a term The same duty as a
exceeding twenty years but not exceeding CONVEYANCE (No 23) for
thirty years; a consideration equal to
four times the amount or
value of the average
annual rent reserved
243
No.
(1) (2) (3)
(vi) Where the lease purports to be for a term The same duty
exceeding thirty years but not exceeding one CONVEYANCE (No 23)
hundred years; for a consideration equal
to four times the amount
or value of the average
annual rent reserved
(vii) Where the lease purports to be for a term The same duty as a
exceeding one hundred years or in CONVEYANCE (NO. 23)
perpetuity; for a consideration
equal to the case of a
lease granted solely for
agricultural purposes to
one-tenth and in any
other case to one-sixth
of the whole amount of
rents which would be
paid or delivered in
respect of the first fifty
years of the lease
(viii) Where the lease does not purport to be for The same duty as a
any definite term; CONVEYANCE (No. 23)
for a consideration
equal to three times the
amount or value of the
average annual rent
which would be paid or
delivered for the first ten
years, if the lease
continued so long
(b) Where the lease is granted for a fine or premium The same duty as a
or for money advanced and where no rent is CONVEYANCE (No. 23)
reserved; for a consideration equal
to the amount or value of
such fine or premium, or
advanced as set forth in
the lease
244
No.
(1) (2) (3)
(c) Where the lease is granted for fine or premium or The same duly as a
for money advanced in addition to rent reserved. CONVEYANCE (No. 23) for a
amount or value of such
fine or premium or advance
as set forth in the lease, in
addition to the duty which
would have been payable on
such lease if no fine or
premium or advance had
been paid or delivered,
provided that, in any case
when an agreement to lease
in stamped with the ad
Valero stamp required for a
lease and a lease in
pursuance of such
agreement is subsequently
excited the duly on such
lease shall not exceed Four
hundred Taka.
EXEMPTION
Lease, executed in the case of a cultivator and for the

purposes of cultivation (including a lease of trees for the
production of goods or drink) without the payment of
delivery of any fine or premium, when a definite term
does not exceed one year or when the average annual
rent reserved does not exceed One thousand Taka.
In this exemption a lease for the purposes of cultivation

shall include a lease of lands for cultivation together
with a homestead or tank.
36. LETTER OF ALLOTMENT OF SHARES, in any company Twenty Taka

or proposed company or in respect of any loan to be
raised by any company or proposed company
See. also CERTIFICATE or other Document (No.19)
245
No.
(1) (2) (3)
37. LETTER OF CREDIT, that is to say, any instrument by Three hundred Taka
which one person authorizes another to give credit to the
persons in whose favour it is drawn. LETTER OF
GUARANTEE, See Agreement (No. 5)
38. LETTER OF LICENSE, that is to say, any agreement Three hundred Taka
between a debtor and his creditor that the latter shall for
a specified time, suspend their claims and allow the
debtor to carry on business at his own discretion.
39. MEMORANDUM OF ASSOCIATION OF A COMPANY-

(a) If accompanied by articles of association under One thousand Taka
section 17 of the Companies Act, 1994.
(b) If not as accompanied- Two thousand Taka
(i) Where the nominal share capital does not

exceed Taka five lac; and
(ii) Where the nominal share capital exceeds Taka Three thousand Taka
five lac.
EXEMPTION
Memorandum of any association not formed for profit and
registered under section 26 of the Companies Act, 1913.
40. (1) MORTGAGEE DEED not being an agreement The same duty as a
relating to deposit of title deeds, pawn or pledge CONVEYANCE (No. 23)
(No. 6), BOTTOMRY Bond (No. 16), Mortgagee of a for a consideration
Crop (No. 41), Respondentia Bond (No. 56), or equal to the amount
security Bond (No. 57). secured by such deed
(a) When possession of the property or any part The same duty as a
of the property comprised in such deed is given BOND (No. 15) for the
by the mortgagor or agreed to be given; amount secured by
such deed
(b) When possession is not given or agreed to be Fifty Taka
given as aforesaid;
246
No.
(1) (2) (3)
Explanation-A Mortgagor who gives to the
mortgagees a power of attorney to collect rents of
a lease of the property mortgaged or part thereof,
is deemed to give possession within the meaning of
this article.
(c) When a collateral or auxiliary or additional or One hundred Taka
substituted security or by way of further
assurance for the above mentioned purpose
where the principal or primary security is
duly stamped for every sum secured not
exceeding Taka 10,000 and for every Taka
10,000 or paid thereof secured in excess of
Taka 10,000.
EXEMPTIONS
(a) Instruments executed by persons taking advances
under the Land Improvement Loans Act, 1883 or
the Agriculturist Loans Act, 1884, or by their
sureties as security for the payment of such
advances;
(b) Letter of hypothecation accompanying a bill of
exchange; and
(c) Instruments executed by persons taking loan from
Karmasangsthan Bank established by the
Karmasangsthan Bank, Act, 1998 (Act No. VII of
1998) as security for the recovery of such loans.
(2) Mortgagee Deed in favour of a bank or a financial
institution in respect of a loan-
(a) Up to Twenty lac Taka; Two thousand taka
(b) Exceeds Twenty lac Taka but not exceeding Five thousand Taka
One crore Taka;
(c) Exceeds One crore Taka. Five thousand Taka for
the first One crore Taka
and for the remainder of
the loan amount an
additional duty at the
rate of 1/10% of the
remainder amount.
247
No.
(1) (2) (3)
41. MORTGAGEE of a crop. Including any instrument

evidencing an agreement to secure the repayment of a
loan made upon any mortgagee of a crop. Where the
crop is or is not in existence at the time of the
mortgagee-
(a) When the loan is repayable not more than three
months from the date of the instrument-
(i) For every sum secured not exceeding Taka Ten Taka
1,000; and
(ii) For every Taka 1,000 or part thereof
Ten Taka
secured in excess of Taka 1,000.
(b) When the loan is repayable more than three
months but not more than eighteen months from
the date of the instrument-
(i) For every sum secured no exceeding Taka Ten Taka
1,000; and
(ii) For every Taka 1,000 or part, thereof secured Ten Taka
in excess Taka 1,000.
42. NOTARIAL ACT, that is to say, any instrument, Two hundered Taka
endorsement, note, attestation certificate or entry note
being a protest made or signed by a Notary Public in the
execution of the duties of his office, if by any other
person lawfully action as a Notary Public.
See also PROTEST or NOTE (No. 50)
43. NOTE OR MEMORANDUM, sent by broker or agent to
his principal intimating the purchase or sale on account
of such principal-
(a) Of any goods exceeds in value Taka 1,000; and Twenty Taka
(b) Of any stock or marketable security exceeds in Twenty Taka for every
value 1,000 Taka but not being a Government Taka 10,000 or part
security; thereof the value of the
stock security
(c) Of a Government security. As in (b)
248
No.
(1) (2) (3)
44. NOTES OR PROTEST BY THE MASTER OF Three hundred Taka

A SHIP.
See also protest by the Master of a Ship (No.
51)
ORDER FOR THE PAYMENT OF MONEY
See Bill of Exchange (No. 13).
45. PARTITION- INSTRUMENT OF, as defined The same duty as a BOND (No. 15) for
by section 2 (15). the amount of the value of the separated
share or shares of the property
N.B. The largest share remaining after

the property is partitioned (or if there
are two or more shares of equal value
and not smaller than any of the other
shares than one of such equal shares)
shall be deemed to be that from which
the other shares are separated.
Provided always that-

(a) When an instrument of partition
containing an agreement to divided
property in severally is executed and
partition is effected in pursuance of
such agreement the duty chargeable
upon the instrument effecting such
partition shall be reduced by the
amount of the first instrument, but
shall not be less than taka fifty;
(b) Where land is held on revenue

settlement for a period not exceeding
thirty years and paying the full
assessment, the value for the purpose
of duty shall be calculated at not
more than five times the annual
revenue;
249
No.
(1) (2) (3)
(c) Where a final order for effecting a Civil
Court or an award by an Arbitrator
directing a partition, is stamped with
the stamp required for an instrument
of partition and an instrument of
partition in pursuance of such order
or award is subsequently executed,
the duty on such instrument shall not
exceed taka fifty.
46. A-INSTRUMENT OF-
(a) Where the capital of the One thousand Taka
partnership does not exceed Taka
50,000; and
(b) In any other case. Two thousand Taka
B-Dissolution of pawn or pledge. One thousand Taka
See Agreement relating to deposit of title
deeds, pawn or pledge (No. 6)
47. POLICY OF INSURANCE-
A-See Insurance (see section 7)
(1) For or upon any voyage-
(i) Where the premium or One Taka;
consideration does not exceed
the rate of twelve poisha or one-
eighth (1/8) per centum of the
amount insured by the policy;
(ii) In any other case, for every one One Taka;
thousand five hundred taka or
any part thereof of an
insurance policy.
(2) For time- One Taka;
(iii) For every one thousand taka
or for any part thereof of an
insurance policy made for any
time not exceeding 12 (twelve)
months.
250
No.
(1) (2) (3)
B- Fire insurance and other classes of
insurance, not elsewhere included in this
Article, covering goods, merchandise
personal effects, crops and other property
against loss or damage-
(1) In respect of an original policy-
(i) When the sum insured does Twenty five Taka
not exceed Taka 10,000; and
(ii) In any other case Fifty Taka
(2) In respect of each receipt for any One-half of the duty payable in
payment of a premium on any respect of the original policy in
renewal of an original policy. addition to the amount, if any,
chargeable under No. 53
C- Accident and Sickness Insurance-
(i) In any case of single accident or any (a) Taka 2 (two), where the
sickness or death from accident. amount payable is 10,000
(ten thousand) Taka or less;
(b) Taka 1 (one), where the
amount payable exceeds
Taka 10,000 (ten thousand)
for every Taka 2,500 (two
thousand and five hundred)
or part thereof; and
(c) In case of a policy of
insurance against death
from accident, when the
annual premium payable
does not exceed Two Taka
fifty poisha per 1,000 (one
thousand) Taka the stamp
duty on such instrument
shall be five poisha for every
1,000 Taka, or part thereof.
251
No.
(1) (2) (3)
D- Insurance by way of indemnity against Two Taka
liability to pay damages on account of
accidents to workmen employed by or under
the insurer or against liability to pay
compensation under the Workmen's
Compensation Act, 1923, for every Taka 100
or part thereof payable as premium.
E- Life Insurance or other insurance not
specifically provided for, except such a
Reinsurance as is described in Division F of
this Article-
(i) For every sum insured not exceeding Two Taka
Taka 1,000;
(ii) For every sum insured exceeds Taka Four Taka
1,000 but no exceeding Taka 5,000; and
(iii) For every sum insured exceeds Taka 5,000 Five Taka
but no exceeding Taka 10,000 and also
for every Taka 5,000 for part thereof in
excess of Taka 10,000.
EXEMPTION
Policies of life insurance granted by the Director-
General of Post-Offices in accordance with rules for
Postal Life Insurance issued under the authority of
the Government.
F- Reinsurance by an Insurance Company which One quarter of the duty
has granted a policy of the nature specified in payable in respect of the
Division A or Division B of this Article with original insurance but not less
another company by way of indemnity or than Taka Two.
guarantee against the payment on the original
insurance of a certain part of the sum insured
thereby.
GENERAL EXEMPTION
Letter of cover or engagement to issue a policy
of Insurance:
252
No.
(1) (2) (3)
Provided that, unless such letter or engagement
bears the stamp prescribed by this Act for such
policy, nothing shall be claimable there under,
not shall it be available for any purpose, except
to compel the delivery of the policy therein
mentioned.
48. POWER OF ATTORNEY as defined by section 2

clause (21), not being a proxy-
(a) When executed for the sole purpose of Five hundred Taka
procuring the registration of one or more
document in relation to a single transaction
or for admitting execution of one or more
documents;
(b) When executed for the purpose of the section 2, One thousand Taka
clause (7), of the power of Attorney Act, 2012;
(c) When power of attorney given by a loanee One thounsand Taka
while obtaining loans, advances or any other
credit facilities from any scheduled bank or
financial institution empowering such bank
or institutions to realise the loan amount from
him, in the event of default by him, by selling
his immovable property;
Explanation-"In this clause -

(i) "Financial institution" means the Bangladesh
Shilpa Bank established by the Bangladesh
Shilpa Bnak Ordinance, 1972 (President's Order
No. 129 of 1972), the Bangladesh Shilpa Rin
Sangstha established by the Bangladesh Shilpa
Rin Sangstha Order, 1972 (President's Order No.
128 of 1972) and the Bangladesh House Building
Finance Corporation established under the
Bangladesh House Building Finance Corporation
Order, 1973 (President's Order No. 7 of 1973),
253
No.
(1) (2) (3)
(ii) "Scheduled bank" means a scheduled bank as

defined in clause (i) of article 2 of the Bangladesh
Bank Order, 1972 (President's Order No. 127 of
1972);
(cc) When an irrevocable power of attorney One thounsand Taka

comprising immovable property is executed
without any consideration as defined by
section 2, clause (2), of the Power of Attorney
Act, 2012, authorizing the attorney to sell, to
make contract for sale or to executive
mortgage deed in favour of a bank or a
financial institution in respect of a loan; and
(d) When an irrevocable power of attorney is 30% of the value of the
executed for consideration as defined by consideration, which is
section 2, clause (2), of the Power of Attorney not less than six thousand
Act, 2012. Taka and not more than
sixty thousand Taka.";
49. PROMISSORY NOTE as defined by section 2 (22)-
(a) When payable on demand-
(i) When the amount or value does not Ten Taka
exceed Taka 2,000;
(ii) When the amount or value exceeds Taka Twenty Taka
2,000 but does not exceed Taka 10,000;
(iii) In any other case. Fifty Taka
(b) When payable otherwise than on demand. The same duty as a Bill
OF EXCHANGE (No. 13)
for the same and payable
otherwise than on
demand
50. PROTEST OF BILL, or Notes, that is to say, any Two hundred Taka
declaration in writing made by a Notary Public, or
other person lawfully acting as such attesting to
dishonor of a Bill of Exchange or promissory Note.
254
No.
(1) (2) (3)
51. PROTEST BY THE MASTER OF A SHIP, that is to say, Three hundred Taka
any declaration of the particulars of her voyage drawn
up by him with a view to the adjustment of losses or
the calculation of averages, and every declaration in
writing made by him against the chatterers or the
consignors for not loading or unloading the ship, when
such declaration is attested or certified by a Notary
Public or other person lawfully acting as such.
See also Note of Protest by the Master of a Ship (NO. 44)
52. PROXY empowering any person to vote at any one Twenty Taka
election of the Commissioners of a Paurashava or at
any one meeting of (a) members of an incorporated
company or other body corporate whose stock of
fund is or are divided into shares and transferable,
(b) a local authority, or (c) proprietors, members or
contributors to the funds of any institution.
53. RECEIPT as defined by section 2(23) for any money Ten Taka
or other property the amount or value of which
exceeds Taka 400.
EXEMPTIONS
Receipt-
(a) Endorsed on or contained in any instruments
duly stamped or any instrument exempted
under the proviso to section 3 (instrument
excited on behalf of the Government) or any
cheque or bill or exchange payable on demand
acknowledging the receipt or the consideration
money herein expressed or the receipt of any
principal money, interest or annuity, or other
periodical payment thereby secured;
(b) For any payment of money without consideration;
(c) For any payment of rent by a cultivator on
account of land assessed to Government
revenue;
255
No.
(1) (2) (3)
(d) For pay or allowances by non-commissioned or

petty officers, soldiers, sailors or airman of
military, naval or air forces when serving in such
capacity or by mounted police constables;
(e) Given by holders of family certificates in cases
where the person from whose pay or allowances
the sum comprised in the receipt has been
assigned is a non-commissioned or petty officer,
soldier, sailor or airmen of any of the said forces
and serving in such capacity;
(f) For pensions or allowances by persons receiving
such pensions or allowances in respect of their
service as such non-commissioned or petty
officers, solders, sailors or airmen and not
serving the Government in any other capacity;
(g) Given by a headman or lambardar for land
revenue or taxes collected by him;
(h) Given for money or securities for money
deposited in the hands of any banker, to be
accounted for.
Provided that the same is not expressed to be received
of or by the hands of, any other than the person to
whom the same is to be accounted for.
54. RE-CONVEYANCE OF MORTGAGED PROPERTY

(a) If the consideration for which the property was The same duty as a
mortgaged does not exceed Taka 1,000; and CONVEYANCE (No. 23)
for a amount of such
consideration as set
forth in re-conveyance
(b) In any other case. Three hundred Taka
256
No.
(1) (2) (3)
55. RELEASE that is to say, any instrument whereby a

person renounces a claim upon another person
renounces a claim upon another person or against any
specified property-
(a) If the amount or value of the claim does not The same duty as BOND
exceed Taka 2,000; and (No. 15) for such amount
or value as set forth in
the release
56. RESPONDENT A BOND that is to say, any instrument The same duty as a
securing a loan on the cargo laden or to be laden or BOTTOMRY BOND (No.
board a ship and making repayment contingent on the 16) for the amount of the
arrival of the cargo at the post of destination. loan secured
REVOCATION OF TRUST or SETTLEMENT See

settlement (No. 58); Trust (No. 64)
57. SECURITY BOND OR MORTGAGEE DEED, executed

by way of a liability, or for the due execution of an
office or to account for money or other property
received by virtue thereof, or excited by a surety.
By a surety to secure the due performance of a

contract-
(a) When the amount secured does not exceed The same duty as a
Taka 2,000; and Bond (No. 15) for the
amount secured.
257
No.
(1) (2) (3)
EXEMPTIONS
Bond or other instrument, when executed-
(a) By headman nominated under the rules framed in
accordance with the Irrigaiton Act, 1876 (Act III of
1876) section 99 for the due performance of their
duties under that Act;
(b) By any person for the purport of guaranteeing that
the local income derived from private subscriptions to
a charitable dispensary of or hospital or any other
object of public utility shall not be less than a
specified sum per menses;
(c) Excepted by persons taking advances under the
Land Improvement Loans Act, 1883, or the
Agriculturists' Loans Act, 1884 or by their sureties,
as security for the repayment of such advances;
(d) Executed by servants of the Government or their
sureties to secure the due execution of an office, or
the due accounting for money or other property
received by virtue thereof.
58. SETTLEMENT - The same duty as a
A-Instrument of (including a deed or of dower). BOTTOMRY BOND (No.
16) for a sum equal to the
property settled as set
forth in such settlement.
Provided that where
agreement to settle is
stamped with the stamp
required for an instrument
or settlement, and an
instrument of settlement
in pursuance of such
agreement is subsequently
executed the duty on such
instrument shall not
exceed fifty taka.
258
No.
(1) (2) (3)
EXEMPTION
Deed of dower executed on the occasion of a marriage
between Muslims-
(i) Dower up to Taka Twenty thousand;
(ii) Above Taka Twenty thousand. 1/ % ad valorem

2
B-Revocation of See also Trust (No. 64) The same duty as a

BOTTOMRY BOND (No.
16) for a sum equal to the
property concerned as set
forth in the instrument of
revocation.
59. SHARE WARRANTS TO BEARER issued under the 4% of the value of the
Companies Act, 1913- Consideration
EXEMPTIONS
Share warrant when issued by a company in

pursuance of the Companies At, 1913, section 43 to
have effect only upon payment, as composition for
that duty, to the Collector of Stamp revenue of-
(a) One a half per centum of the whole subscribed

capital of the company; or
(b) If any company which has paid the said duty

or composition in full, subsequently issues an
addition to its subscribed capital one and a
half per centum of the additional capital so
issued.
259
No.
(1) (2) (3)
60. SHIPPING ORDER for or relating to the conveyance of Fifty Taka
goods on board of any vessels.
61. SURRENDER OF LEASE
(a) When the duty with which the lease is The duty with which
changeable does not exceed Four hundred such lease is chargeable
Taka; and
(b) In any other case. One hundred Taka

EXEMPTION
Surrender of Lease when such lease is exempted form
duty.
62. TRANSFER (whether with or without consideration)-

(a) Of shares in an incorporated company or other 1.5% of the value of the
body corporate; consideration
(b) Of debentures being marketable securities, The same duty a

whether the debenture is liable to duty or not prescribed under clause
except debentures provided for by section 8; (a) of this Article for the
value of the share equal
to be face amount of the
debenture.
(c) Of any interest secured by bond, mortgagee-
deed in respect of which duty has been paid
under article No. 40 or policy of insurance-
(i) If the duty on such bond, mortgagee-deed The duty with which such
or policy does not exceed Four hundred bond, mortgagee deed or
Taka; and policy of insurance is
chargeable.
(ii) In any other case. One hundred Taka
260
No.
(1) (2) (3)
(d) Of any property under Administrator General's One hundred Taka
Act, 1913, section 25;
(e) Of any trust property without consideration Fifty Taka

from one trust to another trustee or from a
trustee of a beneficiary.
EXEMPTIONS
(1) Transfers by endorsement-
(a) Of a bill of exchange, chease or promissory

note;
(b) Of a bill of landing, delivery order, warrant

for goods, or there mercantile document of
title to goods;
(c) Of a policy of insurance;
(d) Of securities of the Government See also

section 8;
(2) Transfer of shares and debentures of the public

limited companies defined in the Companies Act,
1994 (Act No. 18 of 1994) and whose shares are
listed in the stock exchange;
(3) Transfer of bond of the Government organization,
body corporate, and public and private limited
companies as defined in the Companies Act,
1994 (Act No. XVIII of 1994);
(4) Sale of receivables to a special purpose vehicle in

connection with securitization of assets.
261
No.
(1) (2) (3)
63. TRANSFER OF LEASE by way of assignment and not The same duty as a
by way of under lease. CONVEYANCE (No. 23) for a
amount of the consideration
for the transfer
EXEMPTION
Transfer of any lease exempt from duty.
64. TRUST-
A-Declaration of trust of any property when made by The same duty as a
writing not being a will. BOTTOMRY BOND (No. 16)
for a sum equal to the
amount of value of the
forth in the instrument.
B-Revocation of trust any property when made by The same duty as a
instrument other than will. BOTTOMRY BOND (No. 16)
for a sum equal to the
amount of value of the
forth in the instrument but
not more than two hundred
taka.
Sell also SETTLEMENT (No. 58) VALUATION-

See APARTMENT (No. 8)
65. WARRANT FOR GOODS, that is to say instrument Fifty Taka"

evidencing the title of any person therein named, or his
assigns or the holder thereof, to the property in any
goods lying in or upon any dock, warehouse or wharf,
such instrument being signed or certified by or on
behalf of the person in whose custody such goods may
be.
262
118. ADDITIONAL TAX ON TRANSFER OF IMMOVABLE PROPERTY:
SECTION 12 OF THE FINANCE ORDINANCE, 1986
This was imposed during the year, 1986. The tax shall be levied and collected
on transfer of immovable property on the amount or value of the consideration of
the immovable property transferred at the following rates:-
(i) In the case of areas if falling within a Municipality 1%

or a City for which there is a City Corporation.
(ii) In the case of any other areas. 1/ %

2
The tax shall be realised in cash by the registering officer. The Government may
however exempt by notification any person or persons from the payment of additional
tax.
119. GIFT TAX
The Gift Tax Act, 1963, which was repealed in 1985 has been re-introduced under
the name “the Gift Tax Act, 1990” with the provisions almost similar to those in the Act
of 1963 but with more liberal exemptions. The gift tax is leviable on gifts made in any
financial year on and from the 1st day of July, 1990 at the rates prescribed in the
Schedule.
“Gift” means the transfer by one person to another of any immovable or

movable property voluntarily and without consideration of any money’s worth.
The value of the property under gift other than cash shall be the value which,
in the opinion of the Deputy Commissioner of Taxes it would fetch if sold in the open
market on the date of gift. When a property is not saleable in the open market and
its such value can not be determined, its value will be determined according to the
rules prescribed for the purpose, Methods of valuation of gift have been provided in
Section 5 of the Gift Tax Act, 1990.
Gift Tax Authorities
Commissioner of Taxes, Appellate Additional/Joint Commissioner of Taxes,

Inspecting Additional/Joint Commissioner of Taxes, Deputy Commissioner of Taxes
and Tax Recovery Officer having jurisdiction or exercising power as such under the
Income Tax Ordinance, 1984 in respect of any person shall perform the functions of a
Commissioner of Taxes, Appellate Additional/Joint Commissioner of Taxes, Deputy
Commissioner of Taxes, Tax Recovery Officer under the Gift Tax Act in respect of the
that person.
263
Exemption from Gift Tax: Section 4
Gift tax shall not be charged under this Act in respect of the gifts made by any
person:
(1) of property situated outside Bangladesh.
(2) to the Government or any local authority.
(3) to the following funds or institutions, for charitable purposes:
(i) any University established under the law in force in Bangladesh

or any educational institution including polytechnic institute,
recognised by the Education Board or recognised or run by the
Government.
(ii) any hospital recognised or run by the Government or any local

Authority or any hospital aided by the Government or any Local
Authority.
(iii) any flood or disaster management fund established or approved

by the Government.
(iv) such institution or funds for religious or charitable purposes, not

being a private religious institution or fund which does not
ensure for the benefit of the public, as are established in
Bangladesh and approved by the Government for such purposes
or to any institution established for religious or charitable
purposes and registered under any law for the time being in force,
upto 20% of the total income determined for the concerned year
or taka one lakh, whichever is less.
(4) to dependent relative upto Tk. 20,000/- on the occasion of his

marriage.
(5) by way of payment of policy of insurance or annuity for any person

(other than wife) dependent upon him for support and maintenance
upto Tk.20,000/-.
(6) under a Will.
(7) under contemplation of death.
(8) to sons, daughters, father, mother, his or her spouse, own brothers
and sisters.
264
In addition to the above exemption, gifts made in any financial year upto value
of Tk. 20,000/- is exempt from gift tax. The Government may by notification exempt
any class of gift or any class of person from gift tax.
The provisions of this Act shall not apply to gifts made by - (Section - 20)
(1) A body corporate established or constituted by or under any law.
(2) Any institution or fund, income whereof is exempt from income tax
under Paragraph 1 and 2 of Part A of the Sixth Schedule of the Income
Tax Ordinance, 1984.
Return of Gift
Every person who had made taxable gift during any financial year of an
amount as to render him liable to gift tax under the gift tax Act, shall before the
fifteenth day of September of the corresponding assessment year furnish to the
Deputy Commissioner of Taxes a return in the prescribed form and in the
prescribed manner. Tax on the basis of the return is payable on or before the date
on which such return is furnished.
Rates of Gift Tax
On the first Taka 5,00,000/- of the value of all taxable gift ... 5%
On the next Taka 10,00,000/- of the value of all taxable gift ... 10%
On the next Taka 20,00,000/- of the value of all taxable gift ... 15%
On the balance of the value of all taxable gift ... 20%
265
120. C U S T O M S:
A Rates of customs duty on some important items
Heading
H. S. Code Description Rate of duty
No.
(1) (2) (3) (4)
02.01 All H.S. Codes Meat of various kinds. 25%

02.02
02.03
02.04
02.05
03.01 All H. S. Codes (i) Fish of various kinds; live, fresh, chilled, 25%
03.02 frozen, dried, salted, smoked etc.
03.03
03.04
03.05
04.02 All H. S. Codes Milk and cream, concentrated nor containing 25%
except added sugar or other sweetening matter.
0402.10.91,
0402.10.99,
0420.21.91 &
0402.21.99
04.03 0403.10.00 Buttermilk, curdled milk and cream, yogurt, 25%
0403.90.00 kephir and other fermented or acidified milk
and cream, whether or not concentrated or
containing added sugar or other sweetening
matter or flavoured or containing added fruit,
nuts or cocoa.
07.01 Potatoes, fresh or chilled Nil
0701.10.10 Seed
0701.10.90 Others
07.02 All H. S. Codes Tomatoes fresh or chilled 25%
07.03 Onions, shallots, garlic, leeks and other
alliaceous vegetable, fresh or chilled.
0703.10.11 Wrapped/canned upto 2.5 kg 5%
0703.10.19 Other 5%
08.01 All H. S. Codes Coconuts, Brazil nuts and cashew nuts, fresh 25%
or dried, whether or not shelled or peeled.
08.05 All H. S. Codes Citrus fruit, fresh or dried 25%
08.06 All H. S. Codes Grapes, fresh or dried 25%
266
09.01 All H. S. Codes Coffee, whether or not roasted or decaffeinated, 25%
coffee husks and skins, coffee substitutes
containing coffee in any proportion.
09.02 All H. S. Codes Tea, whether or not flavoured. 25%
09.04 All H. S. Codes Pepper of the genus Piper; dried or crushed 25%
(except or ground fruits of the genus Capsicum or of
0904.21.90) the genus Pimenta.
09.06 All H. S. Codes Cinnamon and cinnamon-tree flowers 25%
09.07 All H. S. Codes Cloves (whole fruits, cloves and stems) 25%
09.08 All H. S. Codes Nutmeg, mace and cardamoms 25%
09.10 0910.11.10 Ginger 10%
0910.11.90 Other 5%
10.01 Wheat and meslin
1001.11.10 Durum wheat seed Wrapped/canned upto 2.5 kg 5%
1001.11.90 Other Nil
10.06 1006.10.10 Rice : Rice in the husk (paddy or rough) Nil
wrapped/canned upto 2.5 kg
11.01 All H. S. Codes Wheat or meslin flour 10%
12.05 All H. S. Codes Rape or colza seeds, whether or not broken Nil
12.07 All H. S. Codes Other oil seeds and oleaginous fruits, whether Nil.
or not broken
15.07 Soya-bean oil and its fractions, whether or not
refined, but not chemically modified
1507.10.00 Crude oil whether or not degummed Nil.
1507.90.10 Refined Nil.
1507.90.90 Others 5%
15.11 1511.10.10 Crude Palm oil - Imported by Industrial IRC 10%
holder VAT compliant edible oil refinery industries
20.02 All H. S. Codes Tomatoes prepared or preserved otherwise than 25%
by vinegar or acetic acid.
25.01 2501.00.10 Pure sodium chloride BP/USP pyrogent free 25%
2501.00.20 Salt (other than pure sodium chloride) not in 25%
aqueous solution including salt boulder for
crushing and salt in bulk
25.23 2523.21.00 Portland cement: White cement, whether or 25%
not artifically coloured
28.15 2815.11.00 SolidSodium hydroxide (caustic soda) Solid 25%
2815.20.00 Potassium hydroxide (caustic potash) 25%
267
28.36 2836.50.00 Calcium carbonates 10%
29.36 All H. S. Codes Provitamins and vitamins, natural or reproduced by
synthesis (including natural concentrates),
derivatives thereof used primarily as vitamins and Nil
intermixtures of the forgoing whether or not in any
solvent
29.37 2937.12.00 Insulin and its salts Nil.
Other Nil.
32.10 3210.00.10 Paints and varnishes imported by Bangladesh Biman,
flying club, concerned Government Department and
Industrial IRC holder VAT compliant manufacturer as 25%
raw material for their product
33.03 3303.00.00 Perfumes and toilet waters 25%
38.08 3808.91.10 Insecticide for dairy, poultry and agricultural 5%
purposes.
3808.91.21 Mosquito coils, aerosol, mosquito repellent 25%
39.24 3924.10.00 Tableware and kitchenware 25%
3924.90.10 Feeding Bottles 25%
39.26 Other articles of plastics and articles of other
materials of heading No. 39.01 to 39.14 25%
3926.10.00 Office or school supplies
50.01 5001.00.00 Silk-worm cocoons suitable for reeling 5%
50.02 5002.00.00 Raw Silk (not thrown) 25%
50.03 5003.00.00 Silk waste (including cocoons unsuitable for reeling 25%
yearn waste and garnetted stock).
50.04 5004.00.00 Silk yarn (other than yarn spun from silk waste) not 25%
put up for retail sale
50.05 5005.00.00 Yarn spun from silk waste, not put up for retail sale 25%
52.06 All H. S. Cotton yarn (other than sewing thread), containing 5%
Codes less than 85% by weight of cotton, not put up for
retail sale.
52.08 All H. S. Woven fabrics of cotton, containign 85% or mre by 25%
Codes weigh of cotton, weighining not more that 200 g/m2
70.10 Carboys, bottles, flasks, jars pots, phials, ampoules
and other containers of glass, of a kind used for the
conveyance or packing of goods, preserving jars of
glass stoppers, lids and other closures of glass.
7010.10.00 Ampules 10%
7010.90.00 Other 25%
268
71.17 All H. S. Codes Imitation jewellery 25%
72.10 Related H.S. Flat-rolled product of iron or non-alley steel of a 25%
Codes width of 600 mm or more, clad, plated or coated
72.12 Related H.S. Flat-rolled product of iron or non-alley steel of a 10%
Codes width less than 600 mm, clad, plated or coated
72.13 All H. S. Codes Bars and rods,hot-rolled, in irregularly 5%
wound coils, of iron or non-alloy steel
72.19 All H. S.Codes Flat-rolled products of stainless steel, of a 10%
width of 600 mm. or more.
72.20 7220.12.10 (i) Stainless steel strip of thickness less 5%
than 0.125 mm
7220.20.90 (ii) Other flat rolled products of stainless
steel 10%
72.22 All H. S. Codes Other bars and rod of stainless steel, angles, 15%
shapes and sections of stainless steel.
72.25 Flat-rolled products of other alloy steel of a
with of less than 600 mm.
7225.11.00 Grain-oriented 5%
7225.19.00 Other 5%
72.26 7226.11.00 Grain-oriented 10%
7226.19.00 Other 5%
73.04 7304.11.10 Line pipe of a kind used for oil or gas pipe 15%
lines, exceeding 8 inch inner dia.
7304.11.20 Line pipe of a kind used for oil or gas 25%
pipelines, 8 inch inner dia or less.
73.18 7318.14.10 Threaded self tapping screws imported by 15%
pre-fabricated building industry
73.21 7321.81.10 For gas fuel or for both gas and other fuels: 5%
Buners of a type exclusive for laboratory use
73.26 7326.11.00 Grinding balls and similar articles for mills 10%
7326.19.00 Other 25%
76.02 7602.00.00 Aluminium waste and scrap 5%
76.03 All H. S. Codes Aluminium powders and flakes 5%
76.06 All H. S. Codes Aluminium plates, sheets and strip, of a 10%
thickness exceeding 0.2 mm.
269
82.12 8212.10.00 Razors 25%
8212.20.11 Perforated blades, including blade blanks in strips 10%
8212.90.00 Other parts 25%
82.13 8213.00.00 Scissors, tailors, shears and similar shears, and 25%
blades therefor.
84.08 8408.10.00 Marine propulsion engines 1%
8408.20.10 Two-stroke engine for three wheelers & auto rickshaw 25%
8408.20.20 Four-stroke engine for three wheelers & auto rickshaw 25%
84.09 8409.10.00 Parts suitable for use solely or principally with the Nil
engines of heading 84.07 or 84.08. Parts for aircraft
engines
84.15 Air conditioning machines, comprising a motor-driven
fan and elements for changing the temperature and
humidity, including those machines in which the
humidity cannot be separetely regulated:
8415.10.10 Requiring more than 2,00,000 BTU or equivalent 1%
8415.10.90 Other 25%
8415.20.10 Air conditioning machine requiring more than 90,000 BTU or
equivalent of a kind used for persons, in motor vehicles 1%
8415.20.90 Other 25%
84.18 8418.91.00 Furniture designed to receive refigerating or freezing
equipment 25%
8418.99.90 Other 25%
84.28 8428.10.00 Lifts and skip hoists 1%
84.47 All H. S. Codes Knitting machines, stitch-bonding machines and 1%
machines for making gimped yarn, tulle, lace,
embroidery, trimmings, brald or net and machines
for tufting.
84.52 8452.10.00 Sewing machines of the household type 10%
84.69
84.70 All H.S. Code Calculating machines and pocket-size data recording,
except reproducing and displaying machines with calculating 10%
8470.50.00 functions; accounting machines, postage-franing
machines, ticket-issuing machines and similar
machines, incorporating a calculating device, cash
registers
84.71 All H. S. Codes Automatic data processing machines and units
thereof; magnetic or optical readers, machines for 5%
transcribing data on to data media in coded form
and machines for processing such data, not
elsewhere specified or included
270
84.72 All H. S. Codes Duplicating machines etc. 10%
except 8472.90.10
8472.90.10 Automated teller machine (ATM) 5%

85.01 Electric motor and generators (excluding
generating sets)
8501.10.10 Fan motor fitted with revolving mechanism 10%
8501.20.10
8501.10.90 Others 10%
85.20
85.21 All H. S. Codes Video recording or reproducing apparatus, 25%
whether or not incorporating a video tuner.
85.28 All H. S. Codes Monitors and projectors, not incorporating television
reception apparatus; reception apparatus for 25%
television, whether or not incorporating radio-
broadcast receivers or sound or video recording or
reproducing apparatus
8528.62.00 Projectors capable of directly connection to and 5%

designed for use with an automatic data
processing machine of heading 84.71
8528.69.00 Other reception apparatus for television, whether 5%

or not incorporating radio-broadcast receivers or
sound or video recording or reproducing apparatus
87.02 Motor vehicles for the transport of ten or more

persons including the driver
8702.10.10 Built-up, double decker bus 5%
8702.10.20 Built-up, having a seating capacity of 40 or more, 10%
excluding folding seats
8702.10.30 Built-up, having a seating capacity exceeding 15 10%

but not exceeding 40, including the driver
8702.10.50 CKD Motor vehicles 10%
8702.90.19 Other 5%
8702.90.40 Built-up, having a seating capacity not exceeding 25%
15, including the driver
91.10 All H. S. Codes Complete watch or clock movements, unassembled or 10%
partly assembled (movements sets); incomplete watch
or clock movements, assembled; rough watch or clock
movements.
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94.06 Prefabricated buildings
9406.90.10 Sandwich panel with cold room facility imported by agro-
processing or pharmaceuticals industry 1%
9406.90.90 Other 25%

96.08 All H. S. Codes Ball point pens; felt tipped and other porous-tipped pens
and markers; fountain pens; stylograph pens and other
pens; duplicating stylos; propelling or sliding pencils; pen-
holders, pencil-holders and similar holders; parts
(including caps and clips) of the foregoing articles, other
than those of heading 96.09.
9608.10.00 Ball point pens 25%
Details information regarding rates of customs duties are available in the First
schedule [ Bangladesh Customs Tariff] (Section 18) of the Customs Act 1969 (Act IV of 1969)
as per section 19 of the Finance Act, 2021.
B. TRANSHIPMENT AND TRANSIT RULE, 2010

S.R.O. No. 182-AIN-2010/2300 Customs dated June, 10, 2010
— To fulfill the requirements of section 125 and 129A of the Customs Act,
1969 (Act IV of 1969), the National Board of Revenue by virtue of section 219 of the
said Act, has issued the following rules, viz.,
1. Short title and application – These rules shall be called Customs
Management for Transhipment and Transit of goods Rules, 2010.
It shall come into force with effect from 1st July, 2010.
2. Definition – Anything if not contrary to the subject or context, in these rules,
(ka) AIN means Customs Act, 1969 (Act, IV of 1969)
(kha) Import manifesto means what is defined as import manifesto by

Finance Act, Section 2, clause (II)
(ga) Customs station means customs station defined in Section (2) clause
(k) of the Finance Act;
(gha) Transit means import goods arrived at customs station in Bangladesh

and export outside Bangladesh by same carrier via another customs stations.
272
(uma) Transshipment means on arrival of import goods at any customs
station of Bangladesh the same goods through same customs stations or another
customs stations pass on for export outside of Bangladesh by another carrier.
Export through change of one container to another container shall also be included
under this definition.
(cha) Declarant: means the person in charge of carrying the goods, or his
agent or the person acting as agent of the exporter of goods for transhipment or
transit of goods or agent of the exporter of goods.
(chaha) Transport means Bangladesh Railway, Ship-owner, or container
trailer owner or the owner of covered van or covered truck or handling or transport
agency whose transports are engaged in transhipment or transit of goods.
(ja) Board means – National Board of Revenue established under National
Revenue Board order 1972 ( P. O. No. 76 of 1972).
(jha) Competent authority means the appropriate officer as defined under
section 2 clause (b) of the Finance Act.
3. Medium of transportation of goods —
(1) For the purpose of transhipment and transit of goods or for

commercially imported goods, there shall be used separate covered
container or covered truck.
(2) If any goods are containered, the same will be bulk carrier goods only
for carriage by ship or railway.
(3) Under rule (1) any goods for transhipment or transit, can be imported
or exported via customs stations fixed by the Board.
4. Declaration of goods —
(1) At import stage for transhipment and transit of goods – the words ‘for
transhipment’ or ‘for transfer’ shall have to be clearly mentioned in
the import manifesto, however, where there is scope for submitting
import manifesto through electronic system, the same can be
submitted ‘on line’.
(2) Upon import of goods under sub rule-1, the declarant will submit at
the customs station bill of entry pertaining to declaration of
transhipment or transit of goods.
273
5. Transhipment or Transit Fee
For transhipment and transit of goods, fee at customs entry point shall be
realised at the following rates:
(ka) For each TEU containers by road or by rail Tk.10,000/-
(kha) Per ton of goods by covered van or covered truck by road Tk. 1,000/-
(ga) Bulk goods per ton for carrying through non-container ship or rail
Tk.1,000/-
(2) Scanning charge for goods at times conducted by customs authorities

are realizable at determined rates.
(3) Notwithstanding anything contained in sub rule (1) & (2) any authority,
except customs authority, if imposes any charges, toll in respect of transhipment or
transit, that will be payable by the declarant.
(4) Notwithstanding anything contained a sub rule (1) & (2), no

transhipment fee or transit fee shall be payable under these rules, if goods imported
get access within the country through sea or airport and are re-exported through
the same sea port or airport.
6. Security measures for transportation of goods –

As regard transhipment, if any goods at entry points of customs station are
transferred via different transport, then the following methods shall operate, viz.,
(ka) - If the said goods are containered, or covered vanned, or remain in
covered truck, then the customs official shall sign & seal to protect it; and (kha) if
the goods are boarded in ship, then the concerned customs station will in advance
transmit the detailed particulars of the goods on to the next customs stations.
(2) As regards transit goods, at customs stations for onward transfer, the
following method shall be adopted.
(ka) Upon being imported through container, covered van or covered truck,
the customs official will sign & seal it for protection.
(kha) If the goods are imported by ship, the customs official shall transmit
in advance the details of the goods on to the next customs station.
274
(3) On arrival of the consignment of the goods under transhipment or
transit, at the next customs station, Customs official will examine the integrity of
the seal on container, covered van or covered truck, and in the case of ship will
verify the advance information received from the previous customs station.
(4) On examination under sub rule (3), if the integrity of the seal is not
there, then the transporters will bear responsibility and penal action can be drawn
against him.
7. Insurance of goods—
Each consignment of goods under transhipment or transit shall bear

insurance cover note, and in the event of non-procurement of insurance cover note,
the ‘guarantee undertaking’ of the concerned country will be acceptable.
8. Inspection of goods –
As long as the container, covered van or covered truck have seals given by
customs official under rule –6, remain intact, the customs official will not go for
physical verification of the goods, but when broken seals are discovered, then the
middle or exit point customs officials will go for physical inspection of goods to
know the genuineness of declaration. If any thing found contrary to declaration and
in case of under invoicing, the duty will be realised from the declarant to the extent
of under invoicing.
(3) Notwithstanding anything contained in sub-rule (1) & (2) imported

transhipment goods or transit goods shall have to be passed though scanning at
entry point of customs station, where there such container scanning facility is
available.
(4) Whether or not transhipment goods or transit goods imported under sub
rule (1) & (2) are scanned or not, commissioner or any other officer authorised in
his behalf may through random sampling physically examine any consignment if he
deems fit.
9. (1) Personal effects used by crew/sailor and goods pertaining to

transportation–
Goods container trailer, covered truck or ships whose crews/sailors while on

stay in Bangladesh, are allowed duty/tax free goods i.e. personal necessary items
like apparels, bedding and cooked foods. (2) Loaded fuels in the supply tanks,
repairing spare parts & tool shall remain duty/tax free, provided that list or
275
statement of such goods shall be submitted at customs entry point stations with
provision for their inspection and verification at customs station.
10. Activities at customs entry point stations –
On arrival of goods at Exit point customs station, appropriate customs officer

will allow export of goods if he finds against those goods proper release order,
transhipment or transit fee receipt given from the entry point.
11. Inapplicability of the Rules in respect of certain goods —
Notwithstanding anything contained in any other rules under it, these rules
shall not apply to the goods mentioned below:
(ka) Import prohibited goods under section 15

(kha) Arms and ammunition
(ga) Liquor & Liquor goods and
(gha) Living beings, trees & animals enlisted in the danger category.
12. Effectiveness of transhipment or transit system –
Notwithstanding anything contained in these rules, transhipment or transit

related matter shall be subject to bilateral or multilateral treaty or agreement
existing between the countries.
C. The Passengers (Non-Tourist) Baggage (Import) Rules, 2016 S.R.O. No.

164-Law/2016/26/Customs dated 2.6.2016 in conjunction with item 17
of Third Schedule, Section 219 of the Customs Act (IV of 1969)
The Passengers (Non-Tourists) Baggage (Import) Rules, 2016” inserted vide

SRO No. 164-Law/2016/26/Customs dated 02-06-2016 and as amended by S.R.O.
No. 144-Ain/2017/30/Customs dated 1st June, 2017
Short title and application
(1) This rules may be called “the Passengers (Non-Tourists) Baggage

(Import) Rules, 2016”.
(2) The rules shall apply to all passengers other than the passengers
under Tourist Baggage Import Rules 1981 and Privileged Persons
(Customs Procedures) Rules 2003.
276
II. Definition
Unless there is anything repugnant in the subject or context, in this
Rules -
(1) "Schedule" means schedule of this Rules;
(2) "Baggage" means the reasonable quantity of food, clothing,

household or other personal items imported by any passenger each
item of which is not more than 15 kg of weight;
(3) "Passengers" means any passenger coming from abroad.
3. Facilities of duty and tax-free imports for the passengers coming by

air and sea ways
(1) Baggage having weight not above total 65 (sixty five) kilograms
brought by handbag, cabinbag and other means with paggensger
of age 12 (twelve) years or over by air and sea shall be redeemable
without paying all kinds of customs and taxes.
(2) In addiotnal to above-mentioned baggage mentioned in sub-rule

(1), clothes, personal items, books, periodicals and learning
materials of all kinds carried having maximum weight of 35
(thirty five) kilograms shall be redeemable without paying all
kinds of customs and taxes.
(3) Personal baggage carried in one carton, bag or sack having

maximum 40 (fourty) kilogram of weight in respect of passgener
having age under 12 (twelve) years shall be redeemable without
paying all kinds of customs and taxes provided that such
passanger under the age of 12 (twelve) years shall not be entitled
to any other facilities except the above-mentioned facility.
(4) Unaccompained bagges not carried with passenger can be
redeemed without paying all kinds of customs and taxes subject
to declaration in the form contained in Schedule-1 and
compliance with these Rules, however, during the unloading of
baggage, a copy of the Declaration shall be submitted to the
customs officer.
(5) Notwithstanding anything otherwise contained in these rules, a
passenger can import one item of goods (two for mobile phone) of
277
each goods mentioned in the schedule-3 without paying all kinds
of duties and taxes and one item of each goods mentioned in
schedule-2 subject to payment of duties and taxes mentioned in
that scheudle.
(6) A foreign passport holding passenger can import alcohol or

alcoholic beverages (such as spirit, beer, etc.) up to one liter of
weight without paying all kinds of duties and taxes.
(7) If a passenger does not carry with him from aborad the goods
specified in Schedule II and Schedule-III, he can buy that with 7
(seven) working days of arrival of passenger from the City Sales
Center of Bangladesh Tourism Corporation mentioning that in the
form specified in scheudle-4.
(8) A passenger can import equipments usable in his professional

and easy-to-use portable without paying all kinds of duties and
taxes.
(9) A passenger can import gold ornament having maximum weight

100 (one hundred) grams or silver ornament having maximum
weight of 200 (two hundred) grams [one type of ornaments shall
not exceed 12 (twelve) pieces] without paying all kinds of duties
and taxes.
(10) A passenger from abroad can import during his arriving the gold
bar or gold piece having weight not more than 234 (two hundred
thirty-four) grams (twenty-tola) or silver bar or siliver piece having
weight not more than 234 (two hundred thirty-four) grams
without paying all kinds of duties and taxes.
4. Facility for passenger coming by land
A passenger coming by land regardless of period of stay abroad can import

baggage of worth maximum USD 400 (four hundred) without paying all kinds of
duties and taxes.
Provided that this facility can be used three times in a year.
5. Facility for sick, disabled and elderly passengers
Medical equipment and wheelchairs of a sick, disabled or elderly passenger by

air, land or sea can be discharged without paying all kinds of duties and taxes.
278
6. Facility for crew, sailor and others
(1) A Bangladeshi crew or officer working in Bangladeshi airlines

coming from aborad after performing the professional
responsibility or a Bangladeshi crew or officer working in any
foreign airlines operating flight in any airport of Bangladesh can
import baggage of worth maximum USD 300 (three hundred)
without payment of all kinds of duties and taxes.
(2) Bangladeshi crew or officer of a ship coming from a foreign port can
imort baggage of worth maximum USD 300 (three hundred)
without payment of all kinds of duetis and taxes.
(3) If a sailor or officer mentioned in sub-rule (ii) signs-off, he can
import baggage of worth maximum USD 2000 (two thousand) by
payment of all kinds of imposable duties and taxes.
(4) Driver and sweard (helper or assistant) of passenger bus coming
from abroad can import wearing clothes, bed (bedding) and cooking
items and personal and household goods of worth maximum USD
50 (fifty) dollars without payment of all kinds of duties and taxes.
7. Used of Green and Red channels
(1) If a passenger is not carrying any dutiable or taxable goods, he can

use the Green Channel (if any) of the airport.
(2) Baggage of maximum 5% (five percent) of passengers crossing the

Green channel can be scanned and examined by customs officers
by random basis.
(3) Notwithstanding anything contained in Sub-rule (i) and (ii), any
customs officer on reasonable suspicion can scan and examine the
baggage of any passenger crossing the Green Channel.
8. Provision of customs declaration for all passengers

(1) All passengers coming from abroad shall declare the baggage filling
out the form specified in Schedule-1 to the customs authority.
(2) In respect of unaccompaniesbaggages not carried with passenger, a

passenger shall declare the baggage filling out the form specified in
Schedule-1 to the customes authority before he leaves the customs
hall or customs area.
279
(3) If a passenger fails to declare in accordance with provision sub-rule
(1) and sub-rule(2), he can deliver declaration filling out the form
specified in schedule-1 to such customs officer not below the
concerned assistant commissioner of customs within the 7 (seven)
days of his arrival.
(4) A passenger can bring unaccompanies baggage for only 1 (one) time
in one (1) calendar year.
9. Exemption for deceased person
Notwithstanding anything contained in the Rules, baggage of any Bangladeshi

citizen who dies abroad, shall be exempted from payment of all kinds of duties and
taxes.
10. Duties and taxes for import of baggage in commercial quantities –
Notwithstanding anything contained in any other provision of the Rules,if a

passenger imports additional or different kinds of goods specified in Schedule-2 and
Schedule-3 (other than the products regulated or prohibited under Import Policy
Order or other law), he can have those product discharged by payment of all payable
taxes, penalties and fines, if applicable, subject to the clearance of the chief
controller of import and export.
280
SCHEDULE - 1
[ See rule 3(4), 8(1), 8(2) & 8(3) ]
[ Baggage declaration ]
1. Name of the Passenger :
2. PassportNunmber :
3. Nationality :
4. Date of arrival : (DD / MM / YYYY)
5. Flight No. :
6. Number of baggage :
7. Country from where coming :
8. Countries where you have travelled for : Name of the country (Travel Date)
the last three months
(A)
(B)
(C)
9. Total value of duties goods being imported (TK) :
10. Are you bringing the following items into Bangladesh?:
(a) More than one of any goods which are dutiable as described on
attached schedule-2 Yes/No
(b) More than one any goods (more than two for cellular phone)
Yes/No
which are duty free as described on attached schedule-3
(c) Prohibited articles Yes/No
(d) Gold or silver jewellery (over free allowance) Yes/No
(e) Gold or silver bar or Bullion more than entitlement Yes/No
(f) Meat and meat products/dairy products/fish/poultry products Yes/No
(g) Seedsplants/fruits/flowers/other planting materials Yes/No
(h) Cellular phone Yes/No
(i) Foreign currency exceeding USD 5,000 or equivalent Yes/No
Please report to Customs Officer at the Red Channel counter in case answer
to any of the above questions is 'Yes'.
Signature Signature of the Passenger

Revenue Officer of Customs (according to Passport)
Date:
281
S C H E D U L E - 2
[Rule 3(5), 3(7) & rule 10]
List of dutiable goods
(A) Such products not used in personal and domestic work.

(B) Baggage brought additional to entitlement limit described in rule-3.
(C) Any goods in commercial quantity imported in baggage;
(D) Although the following domestic and personal products are imported as
baggage, the amount of taxes mentioned next to each product shall be paid:
Sl. No. Product Description Amount of duties
1. Television of Plasma, LCD, TFT, LED & such technology

(ka) 30 © © Upto 36 © © Tk.10,000/-
(kha) 37 © © Upto 42 © © Tk.20,000/-
(ga) 43 © © Upto 46 © © Tk.30,000/-
(gha) 47 © © Upto 52 © © Tk.50,000/-
(uma) 53 © © Upto 65 © © Tk.70,000/-
(cha) 66 © © and above Tk.90,000/-
2. More than 4(four) but maximum 8 with speaker
(Music Centre) / home theater regardless of
speaker (CD/VCD/DVD/LD/MD/ Blue ray disc set) Tk.8,000/-
3. Refrigerator/Deep freedger Tk.5,000/-
4. Air Cooler/Air Conditioner
(ka) Window type Tk.7,000/-
(kha) Split type upto 18000 BTU Tk.15,000/-
(ga) Split type above 18000 BTU Tk.20,000/-
5. Dish antenna Tk.7,000/-
6. Gold bar or gold ball (Max. 234 grams or 20 tola) Tk. 3,000/- (per 11.664 gram)
7. Silver bar or silver ball (Max. 234 grams or 20 tola) Tk.6/- (per 11.664 gram)
8. such Camera used in HD Cam, DV Cam, BETA Cam
and and professional work Tk. 15,000/-
9. Airgun/Air Rifle (importable subject to approval of
Commerce Ministry) Tk.5,000/-
10. Chandelier Tk.300/- (per point)
11. Dish washer, washing machine/cloth dryer Tk.3,000/-
282
S C H E D U L E -3
List of duty-free goods [Rule 3(7) & Rule 10 and Rule 3(5)]
1. Cassette player/Two-in-one;
2. Discman/walkman (Audio);
3. Portable Audio CD Player;
4. Desktop/Laptop Computer (including one UPS);
5. Computer Scanner;
6. Computer Printer;
7. Fax Machine;
8. Video Camera ( except such camera used in HD cam, DV cam, Beta
Cam and professional work);
9. Still Camera/Digital Camera;
10. Ordinary/Push button/Cordless Telephone set;
11. Ordinary/Electric Oven/Microwave Oven;
12. Rice Cooker/Pressure Cooker/Gas oven (with burner);
13. Toaster/sandwich maker/Blender/Food processor/Juicer/Coffee maker;
14. Ordinary and Electric Typewriter;
15. Domestic Sewing machine (manual/electrical);
16. Table/Pedestal Fan/Domestic Celing Fan;
17. Sport equipment (for personal use);
18. Gold ornament or 100 gms wight and silver ornamentor 200 gms
weight (one type of jewelry can not be more than 12 pieces);
19. One carton (200 sticks) cigarettes .
20. up to 29 inch Plasma, LCD, TFT, LED TV similar technology and up
to 29 inches (CRT)/Black & While/Coloured Television
21. VCR/ VCP
22. Ordinary CD with two speaker component (Music Centre), CD/VCD/
DVD/LD/MD set
23. CD/VCD/DVD/MD/Blue Radisk player. Component with 4 speakers
(music centre)
24. LCD computer monitor (whether or not with TV facility) up to 19´´
25. Two mobile/cellular phone set.
26. One carpet not more than 15 sq.meter
283
Schedule-4
[See Rule 3 (7)]
Form regarding purchase of product
[Announced product must be purchased within seven working days of the coming
of the passengers]
1. Name of passenger :
2. Passport No. :
3. Flight No. :
4. Date of arrival :
5. Products willing to purchase from City Sales center of Bangladesh Tourism
Corporation under Schedule-2 and Schedule-3 (Customs officer shall determine
the entitlement of declared goods adjusting the goods carried with him under
schedule-2 and schedule-3 as per entitlement under this Rule):
Serial no. Description of goods Number
Signature of passenger Signature of assistant revenue officer of customs

(with name seal)
Signature of assistant/deputy commissioner of customs

(with name seal)
284
121. EXCISE DUTY ON BANK ACCOUNT AND AIRLINE TICKETS
National Board of Revenue has issued a SRO No. 231-Law/2017/318-Excise dated

1st July 2017 Imposition of excise duty on bank account and Airline Tickets as under the
Table :-
Table
Excise Duty on Service
Service Description of Services Rate of Duty

Code
(1) (2) (3)
Services Rendered by Bank or Financial Institute- Nil
(a) In cases where the balance, whether credit or debit, does
not exceed Taka One lakh at any time during a year.
(b) In cases where the balance, whether credit or debit, Taka one hundred fifty per
exceeds Taka One lakh but does not exceed Taka Five account per year.
lakh, at any time during a year.
(c) In cases where the balance, whether credit or debit, Taka five hundred per
exceeds Taka Five lakh but does not exceed Taka Ten account per year.
E 032.00 lakh, at any time during a year.
(d) In cases where the balance, whether credit or debit, Taka two thousand five
exceeds Taka Ten lakh but does not exceed Taka One hundred per account per
crore, at any time during a year. year.
(e) In cases where the balance, whether credit or debit, Taka twelve thousand
exceeds Taka One crore but does not exceed Taka Five per account per year.
crore, at any time during a year.
(f) In cases where the balance, whether credit or debit, Taka twenty five thousand
exceeds Taka Five crore, at any time during a year. per account per year.
Services Rendered by Airline -
(a) Services rendered by airline through issuing a domestic Tk. 500.00
"Airline Ticket per seat" for single journey, which may
involve one or more stops over on its way to ultimate
airport of destination.
(b) Services rendered by airline through issuing an (i) For SAARC countries
international "Airline Ticket per seat" for single journey, Tk.500.00
which may involve a connecting flight from a domestic
E 033.00 airport (ii) For other countries of
Asia Tk.2,000.00.
(iii) For Europe, USA and
rest of the World
Tk.3,000.00.
(c) Foreign national of Diplomatic class, showing his/her
diplomatic passport at the Airline Ticket counter and Nil
check-in counter.
285
122. VALUE ADDED TAX
The New Value Added Tax and Supplementary Duty Act, 2012 was enacted
in 2021 and given effect from the 1st day of July, 2021.
THE FOLLOWING GOODS ARE EXEMPTED FROM VAT

AS PER S.R.O. NO. 141-Ain/2021/138-VAT DATED 3RD JUNE 2021
The following goods are exempted from VAT vide SRO No.144-
Ain/2020/105-VAT dated the 11th June, 2020 issued by Internal Resources
Division, Ministry of Finance, Government of Bangladesh.
TABLE-1
(AT IMPORT STAGE)
Heading No. H. S. Code Description of Goods

0306.31.10 Rock lobster and other sea craw fish (Palinurus spp.,
0306.91.10 panulirus spp., jasus spp.) Live Pona
0306.32.10
Lobsters (Homarus spp.) Live Pona
0306.92.10
0306.33.10 Crabs Live Pona
0306.93.10
0306.34.10 Norway lobsters (Nephrops norvegicus) Live Pona
03.06
0306.94.10
0306.35.10 Cold-water shrimps and prawns (Pendalus spp.,
Crangon crangon) Live Pona
0306.36.10 Other shrimps and prawns, Live Pona
0306.95.10
0306.39.10 Other, including flours, meals and pellets of
0306.99.10 crustaceans, fit for human consumption Live Pona
07.09 0709.99.90 Other: Sweet corn
07.12 0712.90.10 Other vegetables; mixtures of vegetables: Sweet corn
09.09 0909.21.90 Coriander Seed (provided certifications as seed issued by
the exporting country)
10.05 1005.10.10 Maize Seed (on condition of certification as seed by the
exporting country)
1005.10.90 Other
10.07 1007.10.10 Sorghum Seed (provided certifications as seed issued by
the exporting country))
1007.10.90 Other
10.08 1008.21.10 Millet Seed (provided certifications as seed issued by the
exporting country)
286
12.07 1207.70.10 Melon Seed (provided certifications as seed issued by
the exporting country)
12.09 1209.10.00 Sugar beet seed of a kind used for sowing
25.03 2503.00.00 Rock Sulphur
25.10 2510.20.00 Rock Phosphate
25.20 2520.10.10 Gypsum, imported as fertilizer
2601.11.00
26.01 2601.12.00 Iron Ore
2601.20.00
26.02 2602.00.00 Manganese ores and concerntrates, including ferruginous
manganese ores and concentrates with a manganese
content of 20% or more, calculated on the dry weight.
27.11 2711.12.00
2711.13.00 L. P. Gas
27.13 2713.20.10 Petroleum Bitumen In Drum
2713.20.90 Petroleum Bitumen In Bulk
28.18 2818.20.00 Aluminium Oxide, other than artificial corundum
28.21 2821.10.00 Iron oxides and hydroxides
28.33 2833.21.00 Magnesium Sulphates (Fertilizer)
2833.29.10 Zinc Sulphates (Fertilizer)
2833.29.90 Ferrous Sulphates
28.40 2840.19.00 Disodium Tetraborates (Fertilizer)
2840.20.10 Solubor boron
28.43 2843.90.10 Cisplatin BP, Oxaliplatin BP, Carboplatin BP
29.21 2921.21.10 Zinc salts as fertilizer
29.33 Related H.S Code 5-Fluorouracil BP, Methotrexate BP Capecitabine USP
29.33 2933.91.00 Temozolomide INN, Anastrozole USP, Erlotinib HCI INN
29.34 2934.99.20 Gemcitabine HCI USP, Cyclophosphamide BP
Ifosfamide BP,
29.37 2937.12.00 Insulin and its salts
2937.23.10 Desogestrel ethinyloestradiol and lynestrenal
29.38 2938.90.10 Etoposide BP
29.39 Related H.S Code Vincristine Sulfate USP
29.41 Related H.S Code Doxorubicin HCl USP
287
Related H.S Code Paclitex USP, Docetaxel USP
29.42 2942.00.10 Simeprevir sodium, Lepipasvir, Sofobuvir, Ombitasvir,
Partitaprevir, Ritonavir, Dasabuvir
30.01 All H. S. Code Glands and other organs for organotherapeutic uses,
dried, whether or not powdered; extracts of glands or
other organs or of their secretions for organotherapeutic
uses; heparin and its salts; other human or animal
substances prepared for therapeutic or prophylactic uses,
not elsewhere specified or included.
30.02 3002.11.00 Anti-malaria, anti-T.B., anti-cancer, anti-leprosy
3002.12.00 medicines, insulin, antibiotic, sera, toxin and
3002.13.00 cardiovascular medicines, anti-hepatic and anti-hepatic
3002.14.00 encephalopathy, vaccine for human medicine, vaccine for
3002.15.00 veterinary medicine, others. Homeopathic, bio-chemic
3002.19.00 and psychotrophic medicines (only flufemarin decannot,
3002.90.00 fluphenthicsol decanoite, fluphenathisol decanoet)
30.03 3003.10.00 anesthetic, ordinary and local, eather anasthetic B.P.,
3003.20.00 USP, ethyle chloride P.B., sukanicthaleas bromide/
3003.31.00 phloride, theyopenton, sodium jilocain/ lydocain,
3003.39.10 lequocain whether or not adrenaline, procain
3003.39.90 hydrochloride, whether with adrenaline or not, cytamine,
3003.41.00 hydrochloride, fluid for dialasis in kindney disease, and
3003.42.00 sychloseparine medicine for kidney transplantation.
3003.43.00
3003.49.10
3003.49.90
3003.90.91
3003.90.99
30.04 3004.10.00
3004.20.10
3004.20.90
3004.31.00
3004.32.00
3004.39.10
3004.39.90
3004.41.00
3004.42.00
3004.43.00
3004.49.10
3004.49.90
3004.50.00
3004.90.20
288
30.04 3004.90.91 Anti malaria, anti T.B., anti Cancer, anti leprosy,
cardiovascular, anti hepatitis encephalopathy medicine
and kidney dialysis solution, Drugs for Thalassaemia.
30.06 Related Sterile surgical catgut, surgical suture
H.S. Codes
3215.90.10 Ink jet, refill kits used in computer printer
32.15 3215.90.20 Ink for ball point pen imported by VAT registered ball
point pen manufacturing industries
35.07 3507.90.10 Streptokinase
39.07 3907.61.10 Poly ethylene terephthalate (imported by VAT registered
textile yarn manufacturer)
39.14 3914.00.00 Ion-exchangers based on polymers of 39.01 to 39.13, in
primary froms.
39.16 3916.90.20 Fibre re-inforced polymer (FRP) sticks and profile
shapes
39.17 3917.29.10 Other: hoses for gas cylinder
39.21 3921.90.10 Vulcanised fibre sheet imported in pre punched, cut to
size shape for the manufacture of silver cans; plastic
film metalised yarn grade imported by VAT registered
metalized yarn (flat or round) manufacturing industry.
39.26 3926.90.92 Composite LPG Gas Cylinder
40.11 4011.70.10 Tyre used on agricultural tractors
40.13 4013.90.10 Inner tubes or rubber used on tractors
40.16 4016.99.20 Rubber bearing
44.21 4421.90.10 Match splint
47.01 to Related Pulp (only for paper manufacturing industry under VAT
47.06 H.S. Codes registration)
47.03 4703.29.00 Woodpulp (only for thermosetting molding compound
manufacturing industry under VAT registation)
47.07 Related H.S Waste and scrap paper (imported by newsprint industry)
Codes
49.01 4901.99.20 Text books for primary and secondary education
52.02 5202.99.10 Cotton waste
54.03 5403.31.00 Other yarn, single of viscose rayon, untwisted or with a
twist not exceeding 120 turns per meter
55.01 All H. S. Code Synthetic filament tow (acrylic or mod acrylic) imported
by VAT Registered Synthetic staple fibre manufacturer.
289
70.19 7019.90.20 Composite LPG Gas Cylinder
71.02 7102.21.00 Unworked or simply sawn, cleaved or bruted.
71.08 7108.12.00 Gold in unwrought form
71.08 7108.13.00 Gold in semi-menufactured form
71.08 7108.13.00 Gold Bullion
7201.10.00 Non-alloy pig iron containing by weight 0.5% or less of
phosphorus
72.01 7201.20.00 Non-alloy pig iron containing by weight more than 0.5%
phosphorus
7201.50.00 Alloy pig iron; spiegeleisen
72.03 All H. S. Code Spongy Iron
72.04 All H. S. Code Re-rollable and meltable scrap
72.05 All H. S. Code Powder of pig-iron or steel
72.06 All H. S. Code Iron and non-alloy steel in ingots or other primary forms
84.07 8407.10.00 Aircraft Engine
8421.29.20 Haemodialyser (Artificial Kidney)
84.21 8421.39.30 Leucocyte filter
8430.61.10 Sand/Vibro compaction
84.30 8430.61.20 Jet/Cement grouting
8430.61.30 Soil anchoring/Grounting apparatus
84.34 8434.20.00 Dairy machinery
Other agricultural, horticultural, forestry, poultry-
keeping or bee-keeping machinery, including
84.36 All H. S. Code germination plant fitted with mechanical or thermal
equipment, poultry incubator and brooders
84.44 8444.00.00 Machines for extruding, drawing, texturing or cutting
man-made textile materials
84.45 All H.S. Code Machines for preparing textile fibres, spinning, doubling or
twisting machines and other machinery for producing
textile yarns, textile reeling or winding (including weft-
winding) machines and machines for preparing textile
yarns for use on the machines of heading No.84.46 or
84.47.
84.46 All H. S. Code Weaving machines (looms)
84.47 All H. S. Code Knitting machines, stitch-bonding machines and machines
for making gimped yarn, tulle, lace, embroidery, trimmings,
braid or net and machines for tufting
290
84.71 All H. S. Code Computer and its units and related machinery, (Except
(except Finger print scanner/Biometric scanner)
8471.60.10)
84.73 8473.3.00 Computer and its units and related machinery
84.81 8481.40.90 Safety or relief valves having inner diameter exceeding
1 inch.
85.01 Related H. S. Code Photo Voltaic Generator
85.17 8517.62.30 Computer modem
85.17 8517.62.40 Grandmaster clock; modulator; multiplexer; optical
fibre platform;
85.23 8523.29.12 Database; operating systems; development tools;
8523.49.21 productivity, communication or collaboration software
8523.80.10 for automatic dara processing machines
85.25 8525.50.90 Equipment for Telecom Sector
8525.60.90
85.27 8527.12.00 Two-in-one (completely built in) [imported under the
Passenger (Non Tourist) Baggage (Import) Rules].
85.28 8528.52.10 Computer monitor size not exceeding 22 inch
85.28 8528.71.10 Set-top-box
87.02 8702.10.50 CKD Bus
8702.90.11 Double Decker driven by CNG fuel
8702.90.51 CKD Bus seats capacity of 40 or more driven by CNG
87.05 8705.90.10 Truck mounted CPT
8706.00.21 Chassis fitted with engine for double Decker
8706.00.22 Chassis fitted with engine for bus seating capacity 40
or more
8706.00. 23 Chassis fitted with engine for public carrier seating
87.06 capacity 15 including driver
Chassis fitted with engine for the motor vehicles of
8706.00.24 Heading 87.02 in CKD Condition
8706.00.29 Chassis fitted with engine for other carrier under
heading No. 87.02
87.13 8713.10.00 Carriages for disabled persons, not mechanically
propelled (Wheel chair)
88.02 All H.S. Code All goods
291
88.03 All H.S. Code Aircraft Parts
89.08 All H. S. Code Ship for Scrap
90.14 9014.80.10 Accelerometer
90.15 9015.80.10 Seismometer
9021.39.20 Insulin pen/Insulin cartridge
90.18
9021.39.20 AV Fistula needle
90.21 9021.29.00 Other
9021.31.00 Artificial joints
9021.39.00 Other
90.24 9024.80.10 Shake table/CPT with seismic probe machine
90.32 9032.81.00 Regulator for gas cylinder
91.01 9101.19.10
9101.29.10
9101.91.10
9101.99.10
91.02 9102.11.10
Watches specially designed for the used of the blind
9102.19.10
9102.21.10
9102.29.10
9102.91.10
9102.99.10
98.01 Related H.S. Code Goods Import under the Passengers (non-tourist)
baggage (import) Rules, 2016
TABLE-2
(AT IMPORT AND MANUFACTURING STAGE)
07.01 0701.10.10 Potato Seed (subject to submission of certificate

from the concerned authority of the exporting country that
the export was made as “seeds” ).
08.04 0804.10.19 Dates fresh or dired (except canned or wrapped up to 2.5 Kg)
0804.10.29
09.04 0904.21.90 Dried chillies
10.01 1001.11.10 Wheat Seed (subject to submission of certificate from

1001.91.10 the concerned authority of the exporting country that
the export was made as “seeds” ).
292
10.06 1006.10.10 All kinds of rice, and all kinds of paddy seeds
1006.10.90 (subject to submission of certificate from the
1006.20.00 concerned authority of the exporting country that
1006.30.90 the export was made as “seeds” - whether or not in packet).
1006.40.00
11.01 1101.00.10 Wheat or meslin flour.[upto 2.5 Kg]
1101.00.90 Wheat or meslin flour [in bulk above 2.5 Kg]
11.02 Related H.S. Cereal flours other than of wheat or meslin
Code
12.08 1208.10.00 Full fat soyabean
23.01 2301.10.10 Flours, meals and pellets, of meat or meat offal, of fish or of
2301.10.90 crustaceans, molluscs or other aquatic invertebrates, unfit
for human consumption; greaves.
2301.20.10 Flours meals and pellets of fish or of crustaceans, molluscs or
2301.20.90 other aquatic invertebrates for use of annimal feed.
23.02 All H. S. Code Bran sharps and other residues, whether or not in the form
of pellets derived from the sifting, milling or other working of
cereals or of leguminous plants.
23.03 2303.10.00 Residues of starch manufacturer and similar residues
23.04 2304.00.00 Oil-cake and other solid residues, whether or not ground in the
form of pellets, resulting from the extraction of soyabean oil
23.05 2305.00.00 Oil-cake and other solid residues, whether or not ground or in the
form of pellets, resulting from the extraction of ground nut oil
23.06 2306.10.00 Oil-cake or other solid residues, whether or not ground or in the
form of pellets resulting from the extraction of oil from cotton
seed (othethan those under Heading No.23.04 and 23.05)
2306.20.00 Oil-cake or other solid residues, whether or not ground or in the
form of pellets resulting from the extraction of oil from linseed
(otherthan those under Heading No.23.04 and 23.05).
2306.30.00 Oil-cake or other solid residues, whether or not ground or in the
form of pellets resulting from the extraction of oil from sunflower
seeds (otherthan those under Heading No.23.04 and 23.05).
2306.41.00 Oil-cake or other solid residues, whether or not ground or in
2306.49.00 the form of pellets, resulting from the extraction of oil from
mustard or colza seeds (otherthan those under Heading No.23.04
and 23.05).
293
2306.60.00 Oil cake of palm-nut or karnel and other waste .
2306.90.00 Oil-cake or other solid residues, whether or not ground or in
the form of pellets resulting from the extraction of oil from
other seeds (otherthan those under Heading No.23.04 and
23.05 & except maize (corn) germ).
23.08 2308.00.00 Vegetable materials and vegetable waste, vegetable residues

and by-products, whether or not in the form of pellets of a kind
used in animal feeding, not elsewhere specified or included
23.09 2309.90.11 Vitamin or mineral or amino acid or their combination (feed
grade)
23.09 2309.90.12 Vitamin or mineral or amino acid or their combination
(feed grade)
2309.90.13 Probiotics or prebiotics or their combination (feed grade)
2309.90.14 Essential oil or combination oils (feed grade)
2309.90.19 Other
2309.90.90 Other
28.21 2821.10.00 Iron oxides and hydroxides
29.22 2922.41.00 Lysine and its esters; salts thereof
29.23 2923.10.00 Choline and its salt
29.30 2930.40.00 Methionine
30.02 3002.20.00 Vaccines for human medicine Subject to under Rules
3002.30.00 Vaccines for veterinary medicine and Regulation of
Import Policy Order
30.02 Related H. S.
30.03 Codes All kinds of Contraceptives and Insulin
30.04
30.06
31.01 to All H.S. All kinds of Fertiliser
31.05 Code
38.08 Related H.S. Code Insecticides, fungicides, herbicides, anti-sprouting
products, plant growth regulator, disinfectants and similar
other products and raw material for agricultural purpose
40.14 4014.10.00 Sheath Contraceptives (Condom)
41.04 to Related H.S. Pickled, wet-blue and crushed hides
41.07 Code
294
44.04
44.06 Related H. S. All kinds of sawn wood
44.07 Code
49.01 Related H. S.
49.02 Code Books, Brochures, Leaflets, Newspapers, Periodicals
49.03
55.03 5503.11.00
5503.19.00
5503.20.00
5503.30.00 Polyester staple fibres, Nylon staple fibres, Synthetic top,
55.06 5506.10.00 Acrylic staple fibres, modacrylic staple fibres.
5506.20.00
5506.30.00
73.21 7321.12.00 Kerosene stoves
84.24 8424.10.00 Fire Extinguisher
84.24 8424.41.10
8424.41.90 All kinds of sprayers for agricultural use
8424.49.00
84.32 8432.80.00 Power Tiller
84.79 Related H. S. Aerator used in pisiculture
Code
85.41 8541.40.10 Photovoltic cells, whether or not assembled in modules or
made up into panels.
8541.40.20 Solar Modules or Panels.
87.01 Related H.S. Code Tractor (excpt prime mover)
90.18 9018.32.00 Tubular metal needles and neddles for sutures .
9018.90.30 Angiographic catheter, guide catheter, guide wire, introducer
sheath, PTCA dilatation catheter, ballons, stents.
9018.90.90 Other
90.19 9019.20.10 Oxygen therapy and artificial respiration apparatus,
including heart/lung resuscitation units
90.21 9021.40.00 Hearing aids, excluding parts and accessories

90.21 9021.50.00 Pacemaker for stimulating heart muscles
9021.90.10 Heart Valve
94.02 9402.90.10 Hospitals Bed
94.05 9405.40.10 Shadowless operation lamps
94.05 9405.50.10 Hurricane lamps
96.09 9609.10.00 Wooden pencil
96.12 9612.10.10 Computer Printer Ribbons.
295
TABLE – 3
(AT MANUFACTURING STAGE)
02.01 to Related H.S. Code Locally produced all kinds of edible raw meat
02.10 (either in packet or not)
02.07 0207.11.90 Meat, and edible offal, of the poultry of heading. 01.05,
0207.12.90 fresh, chilled or frozen
02.07 0207.13.90 Fresh or chilled Cuts and Offal of fowls in bulk
02.07 0207.14.90 Frozen Cuts and Offal of fowls in bulk
03.01 to Related H.S. Code Locally produced all kinds of edible raw fish
04.01
04.03 Related H. S. Code Liquid milk in packet, cheese yugurt
04.04
04.06
04.09 0409.00.90 Natural honey (except upto 2.5 Kgs. in canned or
wrapped)
06.03 All H.S. Code Cut flowers and flower buds of a kind suitable for
bouquets or for ornamental purposes, fresh, dried,
dyed, bleached, impregnated or otherwise prepared.
06.04. All H.S. Code Foliage, branches and other parts of plants, without
flowers or flower buds, and grasses, mosses and lichens,
being goods of a kind sutable for bouquets or for
ornamental purposes, fresh, dried, bleached,
impregnated or otherwise prepared.
07.01 to Related H.S. Code Locally produced all kinds of onions, shallots,
07.14 garlics and vegetables (either in packet or not)
07.06 0706.10.90 Fresh or Frozen Carrots and turnips (except upto 2.5
Kgs. in canned or wrapped)
08.01 0801.11.90 Coconuts, Brazil nuts and cashew nuts, fresh or
0801.12.90 dried, whether or not shelled or peeled (except
0801.19.90 canned or wrapped upto 2.5 Kgs)
0801.21.90
0801.22.90
0801.31.90
0801.32.90
08.02 0802.11.90 Other nuts, fresh or dired, whether or not shelled or
0802.12.90 peeled (except upto 2.5 Kgs. in canned or wrapped)
0802.21.90
0802.22.90
296
0802.31.90
0802.32.90
0802.41.90
0802.42.90
0802.51.90
0802.52.90
0802.61.90
0802.62.90
0802.70.90
0802.80.90
0802.90.19
0802.90.99
08.03 0803.10.90 All kinds of Banana, fresh or dired (except canned
0803.90.90 or wrapped upto 2.5 Kg)
08.04 0804.20.19 Figs, pinapples, avocados, guavas, mango and
0804.20.29 mangosteens fresh or dired (except canned or
0804.30.90 wrapped upto 2.5 Kg)
0804.40.90
0804.50.19
0804.50.29
0804.50.39
08.05 0805.10.90 Citrus fruit, fresh or dried (except canned or
0805.20.90 wrapped upto 2.5 Kg.)
0805.40.90
0805.50.90
0805.90.19
0805.90.29
08.06 0806.10.90 Grapes, fresh or dried (except canned or wrapped
0806.20.90 upto 2.5 Kg.)
08.07 0807.11.90 Melons (including watermelons) and papaws
0807.19.90 (papayas), fresh (except canned or wrapped upto
0807.20.90 2.5 Kg)
08.08 0808.10.90 Apples, pears and quinces fresh (except canned or
0808.30.90 wrapped upto 2.5 Kg.)
0808.40.90
08.09 0809.10.90 Apricots, cherries, peaches (including nectarines),
0809.21.90 plums and sloes, fresh (except canned or wrapped
0809.29.90 upto 2.5 Kg)
0809.30.90
0809.40.90
08.10 0810.10.90 Other fruit, fresh (except canned or wrapped upto
0810.2090 2.5 Kg)
297
0810.30.90
0810.40.90
0810.50.90
0810.60.90
0810.70.90
0810.90.90
09.04 Related Locally produced pepper, chile, ginger, coriander
09.09 H.S. Code and turmeric (either in packet or not)
09.10
10.01 to Related H.S. Code Locally produced all kinds of rice, wheat and meslin
11.03 Related H. S. Code Suji made from Rice, Wheat and Maize
15.12 1512.11.00 Sunflower seeds oil (Crude and refined)
1512.19.00
15.14 1514.11.00 Mustared Oil
1514.19.00
15.15 1515.90.00 Rice Bran Oil
17.01 All H.S. Code Sugar and Gur
19.04 1904.10.00 gywo
19.05 1905.10.00 Crisp bread value upto Tk. 150
1905.20.00
1905.31.00 Hand made biscuits value upto Tk.150 per kg.; and
1905.90.00 Hand made cake value Tk. 150 per kg (except party
cake)
23.03 2303.20.00 Beet-pulp,bagasse or other waste of sugar manufacture
2303.30.00 Brewing or distilling, dregs and wastes.
24.01 Related H.S. Code Unprocessed Tobacco
25.01 2501.00.10 All kinds of salt
27.11 2711.12.00 LP Gas in case of Bulk purchase (bottle or cylinder
2711.13.00 processor)
27.16 2716.00.00 Electricity
28.33 2833.21.00 Magnesium Sulphates (Fertilizer)
2833.29.10 Zinc Sulphates (Fertilizer)
2833.29.90 Ferrous Sulphates
28.40 2840.19.00 Disodium Tetraborates (Fertilizer)
29.36 Related H. S.Code Provitamins and vitamin
29.37 2937.12.00 Insulin and its salts
298
30.02 Related
30.03 H.S. Code Anti-cancer drug & kidney dialysis solutions, liver
30.04 cirrhosis restraining/Hepa0.titis C healing medicine
30.02 3002.15.00 COVID-19 Test Kits (based on Immunological
Reactions)
30.03 Related Homeopathic, Ayurvedic, Unani and Herbal medicine
30.04 H.S. Code
30.06 3006.50.00 First-aid boxes and kits
35.07 3507.90.10 Sreptokinase
38.08 Related H. S. Code Rat killer poison
38.22 3822.00.00 COVID-19 Test Kits based on polymerase chain
reaction (PCR) nucleic acid test
38.24 Related H.S. Code Gypsum dehydrates ( used for fertilizer)
39.02 Related H.S. Code Plastic granules (plastic waste from the re-cycling
through the production of plastic granules)
39.24 Related H.S. Code Tifin box and water bottole made of plastic
39.26 3926.20.90 Protective garments made from plastic sheeting
(medical purpose)
3926.20.90 Plastic face shields (covering more than the eye area)
(medical purpose)
40.01 Related H.S. Code Latex (Liquide primary stage)
48.01 4801.00.00 Newsprint (roll or sheet form) (Information and
Publications Department of the newspaper industry
given by the availability of purchase)
50.04 5004.00.00 Silk cotton
52.02 520.99.10 Cotton waste
52.08 to All H. S.Code All kind of Gray Cotton Fabric
52.12
53.03
53.07
53.10
56.01
56.02
56.06
56.07
56.08 Related H. S. Code Jute goods
57.01
57.02
57.03
57.04
57.05
58.01
299
58.02
58.03
63.05
54.01 to Related H. S. Code Fabrics made of artificial stable fibres by hand

55.16 loom (excluding power loom)
62.10 6210.10.00 Protective garments for surgical/medical use (medical
purpose)
62.11 6211.33.00 Medical Protective gear
6211.39.00
6211.43.00
6211.49.00
64.02 6402.20.00 Plastic and rubber slippers and plastic footwear each
pair of price range upto Tk.150 (one hundred fifty taka)
(printed in un-predictive ink/in terms of being engraved)
68.02 Related H.S. Code Hard rock (in case of extraction from the project
Maddhapara)
68.10 Related H.S. Code Hollow concrete block, Concrete readymix.
73.23 7323.91.00 Pan produced in foundry and engineering industry
73.26 7326.90.90 Net-stick produced in foundry and engineering industry
82.01 8201.10.00 Spade and shovel produced in foundry and engineering
industry
84.09 Related H.S. Code Spare parts of irrigation pump and fishing trawler engine
84.13 Related H.S. Code Irrigation pump and its spare parts produced in foundry
and engineering industry
84.14 8414.20.00 Hand driven tube-well and its parts produced in
8414.90.90 foundry and engineering industry.
84.21 8421.29.20 Haemodialyzer (Artificial Kidney)
84.34 8434.20.00 Dairy machinery
84.23 8423.90.00 Weights produced in foundry and engineering industry
84.32 & Related H.S. Code Thresher machine, Power ripper, power tiller operated
84.33 ladder, combined tarvistor, low-lift pump and rotary
tiller
84.36 8436.99.00 U.S.G Applicator
300
84.37 8437.80.10 Rice huller and wheat crusher produced in foundry
8437.80.90 and engineering industry
8437.90.10 Jalee, blade and buttom of huller produced in
8437.90.90 foundry and engineering industry.
84.48 Related H.S. Code Spare parts for jute and textile mills
84.69 Related H.S. Code Bengali, Bengali-English (bilingual) typewriter machine
84.80 Related H.S. Code Industrial Mould
84.87 8487.90.00 Jute Fiber Separator
85.02 Related H.S. Code Electric Generator
85.07 Related H.S. Code Solar Battery (Upto 60 ampere) [in case of purchasing
battery by IDCOL registered solar panel producing
companies
85.23 Related H.S. Code Software
87.06 8706.00.22 Buses for having seating capacity of 40 or more
87.13 8713.10.00 Carriages for disabled persons not machanically
propelled (Wheel chair)
87.16 8716.39.00 Trailers for transport of goods
8706.00.29 Others
90.04 9004.90.00 Protective spectacles and goggles for medical use
90.18 9018.39.20 Insulin pen/ Insulin cartridge
90.18 9018.90.90 3-ply/ 3 layer surgical Mask (Including Face
90.20 9020.00.00 Mask)
90.21 9021.31.00 Artificial joint
91.01 9101.19.10
9101.29.10
9101.91.10
9101.99.10
91.02 9102.11.10
9102.19.10 Watches specially designed for the used of the blind
9102.21.10
9102.29.10
9102.91.10
9102.99.10
94.05 9405.91.00 Chimney other than Haricane
96.08 9608.10.00 Ball point pen
96.19 9619.00.00 Sanitary napkin
301
TABLE - 4
(SERVICES)
Heading No. H. S. Code Services
S001 S001.10 Hotels and Restaurants: situated within Bangladesh.

S001.20 Temporary hotels and restaurants means in this respect
hotels and restaurants without boundary, and electric fan
and having electric bulb not exceeding two.
S004 S004.00 Construction Firms:
(i) All construction works executed under contracts signed
up to 30.06.91.
(ii) All construction works executed under contracts signed
till 30.06.93 on the basis of tender issued up to 30.06.91.
S006 S006.00 Cold Storage
S007 S007.00 Advertisement Agency: Death news issued on newspaper.
S008 S008.10 Printing Press: Printing charges for books, periodicals and
other materials of educational value for students
S-008.20 Binding house: Charges for all types of binding.
S012 S012.14 Internet provider:Service render only to educaional institution
S016 S016.00 Travel Agency
S019 S019.00 Photo builder
S027 S027.00 Insurance Company:
VAT on premium earned by insurance companies on
insurance of hull on
(a) ocean going ships in Bangladesh;
(b) private sector power generation companies; and
(c) premium of aviation co-insurance paid by foreign
currency;
(d) VAT on insurance agent commission.
S037 S037.00 Supplier:

(a) Payable of VAT on services by the supply of School
Tiffin
(b) Payable of VAT on work order of printing text book
for Primary and Secondary level place by NTCB
(c) Payable of VAT on Cotton Supply
(d) VAT payable on west and Scrape Paper supply.
302
(e) VAT payable on cullet supply
(f) VAT payable on supply of waste plastic
(g) VAT payable on supply of cattle bone used in
preparation of Gelatin Capsule
(h) VAT payable on locally collected scrap or cullet
supply for Steel Mills
(i) VAT payable on supply of jute goods
(j) VAT payable on supply of old battery
S048 S048.00 Transport contractor: transport service provided only
carrying food
S055 S055.00 Land Seller
S057 S057.00 Electricity used for irrigation and cold storage service
S063 S063.00 Tailoring shops and tailors (except air-conditioned
tailoring shops and tailors)
S064 S064.20 Tourist spot or establishments ( including historical
places)
S070 S070.10 Private University
S070.20 Private medical college and engineering college
S073 S073.00 Manpower Exporters Organisation
S074 S074.00 Recipient of rent for space and establishment:
(Ka) Plant taking rent by registered or listed
manufacturers; and
(Kha) Facilities provided for exclusive residential
purposes and an establishment not exceeding
150 (one hundred and fifty) sqft. used for
commercial purposes.
(Ga) Services based on information technology i.e.,
on the occasion of renting an establishment or
space by an establishment that is registered
under service code S099.10
(Gha) Business showroom rental run by women
entrepreneurs
S075 S075.00 Stock & Secturity brokers
S077 S077.00 Tour Operator
S099 S099.20 Other miscellaneous services: for dyeing, printing,
finishing and calendaring functions only for Grey
Fabrics related rules of procedure
S099.40 Meditation Service (valid upto 30th June, 2021)
303
TABLE - 5
(AT BUSINESS STAGE)
02.07 0207.11.90 Meat, and edible offal, of the poultry of heading. 01.05,
0207.12.90 fresh, chilled or frozen (wrapped/canned upto 2.5 kg)
02.07 0207.13.90 Fresh or chilled Cuts and Offal of fowls in bulk
02.07 0207.14.90 Frozen Cuts and Offal of fowls in bulk
04.09 0409.00.90 Natural honey (except upto 2.5 Kgs. in canned or
wrapped)
07.06 0706.10.90 Carrots, turnips, fresh or frozen (wrapped/canned
upto 2.5 kg)
08.03 to Related H.S. Code Fresh Fruit
08.10
10.05 1005.10.10 Maize seed (packet only)
10.06 1006.10.90 All kinds of rice (either in packet or not)
1006.20.00
1006.30.10
1006.30.90
1006.40.00
23.09 2309.90.11 Vitamin or mineral or amino acid or their combination
(feed grade)
2309.90.12 Vitamin premix or mineral premix or amino acid premix
or their combination (feed grade)
2309.9013 Probiotics or Prebiotics ro their combination (feed grade)
2309.9014 Essential oil or combination oils (feed grade)
2309.90.19 Other
2309.90.90 Other
27.01 Related H.S. Code Coal lifted through Barapukuria Coal Mining Co. Ltd.
27.11 2711.21.00 Natural Gas (in gaseous stage)
30.02 3002.15.00 COVID-19 Test Kits (based on Immunological
Reactions)
304
30.02 Related H.S. Code All kinds of Contraceptives, Insulin, vaccine for human
30.03 medicines for Liver Cirrhosis/hepatitis C Vaccine for
30.04 veterinary medicines, Homeopathic, Aurvedic, Unany
30.06 and Herbal Medicines, Kidney dialysis, preventive
medicine for cancer
31.01 to Related H.S. Code All kinds of Fertilizer
31.05
35.07 3507.90.10 Streptokinase
38.08 Related H.S. Code Insecticides, fungicides, pesticides, anti spouting
products, plant growth regulator and disinfectants is
used for agriculture purses
38.22 3822.00.00 COVID-19 Test Kits based on polymerase chain
reaction (PCR) nucleic acid test
39.26 3926.20.90 Protective garments made from plastic sheeting
(medical purpose)
3926.20.90 Plastic face shields (covering more than the eye area)
(medical purpose)
40.14 4014.10.00 Seath Contraceptives (condom)
53.03
53.07
53.10
56.01
56.02
56.06
56.07
56.08 Related H.S. Codes Jute goods
57.01
57.02
57.03
57.04
57.05
58.01
58.02
58.03
63.05
62.10 6210.10.00 Protective garments for surgical/ medical use (medical
purpose)
305
62.11 6211.33.00 Medical Protective gear
6211.39.00
6211.43.00
6211.49.00
84.32& 84.33 Related H.S. Codes Thresher Machine, Power Reaper, Power Tiller operated
cedar, Combined harvester & rotary Tiller
84.43 8443.32.10 Computer printer

8443.99.10 Tonner cartridge/ Ink Jet carttridge
8443.99.20 Parts for computer printer
84.71 All H. S.Code Computer & Computer parts

(Except 8471.60.10)
84.73 8473.30.00 Parts for Computer
85.17 8517.12.10 Mobile Telphone Set
8517.62.30 Modem, eithernet interface card, network switch, Hub,
Router
85.23 8523.29.12 Operating System, Development tools
8523.29.90 Software in magnetic media
8523.41.00 Unrecorded optical media
8523.49.21 Operating system, Development tools
8523.51.10 Flash memory card or similar media
8523.59.10 Proximatic card and tags
85.28 8528.42.00 Capable of directly connectingto and designed for use
with an automatic data processing machine of heading
84.71
8528.52.10 Computer monitor size not exceeding 22 inch
90.04 9004.90.00 Protective spectacles and goggles for medical use
90.18 9018.39.20 Insulin pen/Insulin cartridge
90.18 9018.90.90 3-ply/ 3 layer surgical Mask (Including Face Mask)
90.20 9020.00.00
96.12 9612.10.10 Computer printer’s ribbon.
306
123. RATE OF SUPPLEMENTARY DUTY ON SOME IMPORTANT GOODS,
SUPPLY & SERVICES
New schedule inserted as per Finance Act 2021

(2nd schedule Law 47 of Value Added Tax and Supplementary Duty Act 2012)
Table - I
SUPPLEMENTARY DUTY ON GOODS AT THE IMPORT LEVEL
Heading H.S. Code Description of Goods SD

02.01, Meat and edible offal of bovine animals, sheeps 20%
02.02, All H.S. Code or goats
02.04,
02.06 &
02.07
03.02 All H.S. Code Fish, fresh of chilled, excluding fish fillets and 20%
other fish meat of heading 03.04.
03.03 All H.S. Code Fish, frozen, excluding fish fillets and other 20%
fish meat of heading 03.04.
03.04 All H.S. Code Fish fillets and other fish meat (whether or not
20%
minced), fresh, chilled or frozen
03.05 0305.10.10 Fish slice or grated for human consumption
20%
(wrapped/canned upto 2.5kg)
0305.31.90 Fish, dried, salted or in brine, but not smoked 20%
0305.32.90 (wrapped/canned upto 2.5 kg)
0305.39.90
0305.59.90 Other dried fish, (whether or not salted), but 20%
not smoked (wrapped/canned utpo 2.5 kg)
03.06 0306.16.00
Frozen Shrimps and prawns 20%
0306.17.00
04.02 0402.10.10
0402.21.10 Milk powder : retail packing (upto 2.5 Kg.) 20%
0402.29.10
04.05 All H.S. Code Butter and other fats and oils derived from 20%
milk; dairy spreads
07.02 All H. S. Code Tomatoes, Fresh or cold 20%
07.06 0706.10.10 Carrots And Turnips, Fresh Or Chilled, 20%
Wrapped/Canned upto 2.5 kg
07.09 All H. S. Code Other vegetables, fresh or chilled 20%
307
0706.10.90 Carrots And Turnips, Fresh or Chilled, in bulk 20%
07.09 All H. S. Code Other vegetables, fresh or chilled 20%
08.01 & 0801.11.10 Coconuts, Brazil nuts, cashew nuts and other 20%
08.02 0801.12.10 nuts, fresh or dried (Wrapped or canned upto
0801.19.10 2.5kg)
0801.21.10
0801.22.10
0801.31.10
0801.32.10
0802.11.10
0802.12.10
0802.21.10
0802.22.10
0802.31.10
0802.32.10
0802.41.10
0802.42.10
0802.51.10
0802.52.10
0802.61.10
0802.62.10
080270.10
0802.80.10
0802.90.91
0802.80.10 Areca Nut 30%
0802.80.90
08.02 0802.90.11 Nuts, fresh or dried, (whether or not shelled or 30%
0802.90.12 peeled)
0802.90.19
08.04 0804.50.31 Mango, fresh or dried 20%
0804.50.39
08.05 0805.10.10 Orange, fresh or dried 20%
0805.10.90
0805.21.10 Citrus fruit, fresh or dried 20%
0805.21.90
0805.22.10
0805.22.90
0805.29.10
0805.29.90
308
0805.40.10 Grapes, fresh or dried 20%
0805.40.90
0805.50.10 Lemon, fresh or dried 20%
0805.50.90
0805.90.11 Other citrus fruits, fresh of dried 20%
0805.90.19
0805.90.21
0805.90.29
08.06 All H. S. Code Grapes, fresh or dried 20%
08.07 All H.S. Code Melons (including watermelons) and papaws 20%
(papayas), fresh
08.08 All H. S. Code Apples, pears and quinces, fresh 20%
08.09 All H. S. Code Apricots, cherries, peaches (including 20%
nectarines), plums and sloes, fresh
08.10 All H. S. Code Other fresh fruit 20%
09.01 0901.11.10 Coffee; coffee husks and skins; coffee substitutes 20%
0901.12.10 containing coffee in any proportion (Wrapped or
0901.21.10 canned utpo 2.5 kg)
0901.22.10
0901.90.10
09.02 0902.10.00 Green tea 20%
0901.20.00
0902.30.00 Black tea (fermented) and partly fermented tea, in 20%
immediate packings of a content not exceeding
3 kg
0902.40.00 Other black tea (fermented) and other partly 20%
fermented tea
09.04 0904.11.10 Pepper of the genus piper; crushed or ground 20%
0904.11.90
0904.12.00
09.06 All H.S. Code Cinnamon and cinnamon-tree flowers 20%
09.07 All H. S. Code Cloves 20%
09.08 0908.31.10 Cardamoms 20%
0908.31.90
0908.32.10
0908.32.90
309
09.09 0909.31.10 Cumin 20%
0909.31.90
0909.32.10
0909.32.90
15.13 1513.19.00 Refined coconut oil and its fractions, and others 30%
17.02 1702.30.10 Dexrrose anhydrous/monohydrate BP/USP 20%
Pyrogen free imported under blocklist
1702.30.20 Liquid glucose 20%
1702.30.90 Other glucose and glucose syrup 20%
1702.40.00 Glucose and glucose syrup, contatining in the 20%
dry state at least 20% but less than 50% by
weight of fructose, excluding invert sugar
17.04 1704.10.10 Sugar confectionery (including white chocolate), 45%
1704.90.10 not containing cocoa, put up for retail sale
1704.10.90 Sugar confectionery (including white chocolate), 45%
1704.90.90 not containing cocoa, excluding put up for retail
sale
18.06 Chocolate and other food preparations
containing cocoa:
1806.20.00 Chocolate with Cocoa and other food 45%
preparations (in blocks, slabs or bars
weightining more than 2 kg., or in liquid, paste,
powder, granular or other bulk form in
containers or immediate packings)
1806.31.00 Finished chocolate (in block, slab or bar form) 45%
1806.32.00
1806.90.00 Others 45%
19.01 1901.10.00 Baby foods for use of infant upto age one year 20%
(Heading No. 04.01 to 04.04 )
1901.20.00 Mixes and dough’s for the preparation of bakers’ 20%
wares of heading 19.05
1901.90.91 Malt extract/food preparations Imported in bulk 20%
by VAT registered food processing industries
1901.90.99 Other food prepration 20%
19.02 All H. S Code Pasta, whether or not cooked or stuffed or 30%
otherwise prepared; couscous
310
19.04 All H. S. Code Prepared foods obtained by the swelling or roasting of 30%
cereals or cereal products; all types of cereals
19.05 1905.31.00 Sweet biscuits 45%
1905.32.00 Waffles and wafers 45%
1905.40.00 Rusks, toasted bread and similar toasted products 45%
1905.90.00 Other 45%
20.05 2005.20.00 Potatoes Chips 45%
20.07 All H. S. Code James, fruit jellies, marmalades, fruit or nut puree 20%
and fruit or nut pastes, obtained by cooking, whether
or not containing added sugar or other sweetening
matter.
20.09 All H. S. Code Fruit juices (including grape must) or vegetable 20%
juices, unfermented not containing added spirit,
whether or not containing added sugar or other
sweetening matter.
21.03 All H.S. Code Sauce and similar products; mixed condiments, 20%
mustard powder and other products
21.05 2105.00.00 Ice cream and other edible ice, whether or not 20%
containing cocoa
21.06 2106.90.10 For preparation of soft drink not mixed flavoured 350%
solution containing alcohol exceeding strength 0.5%
by vol.
2106.90.49 Other Stabilizer for milk 10%
2106.90.50 Creamer in bulk imported by VAT registered milk 20%
foodstuffs manufacturers
2106.90.60 Food supplement 20%
2106.90.90 Others 20%
22.01 All H. S Code Waters, including natural or artificial mineral 20%
waters and aerated waters, not containing added
sugar or other sweetening matter nor flavoured; ice
and snow
22.02 2202.10.00 Waters, including mineral waters and aerated 150%
waters containing added sugar of other sweetening
matter or flavoured
2202.91.00 Non-alcoholic beer 150%
2202.99.00 Others 150%
22.03 2203.00.00 Beer made from malt 250%
311
22.04 All H.S. Code Wine of fresh grapes, including fortified wines; 350%
(except grape must heading 20.09)
22.05 All H. S. Code Vermouth and other wine of fresh grapes with flavoured 350%
22.06 2206.00.00 Other fermented beverages (for example, cider, Perry) 350%
22.08 All H.S. Code Undenatured ethyl alcohol of an alcholic strength by 350%
volume of less than 80% volume, spirits, liquors and
other spirituous beverages
24.01 All H.S. Code Unmanufactured Tobacco, Tobacco refuse 60%
24.02 2402.10.00 Cigars, cheroots and cigarillos made of tobacco or of 350%
tobacco substitutes
2402.20.00 Cigarettes made of tobacco 350%
2402.90.00 Hand or manually made cigarettes and others 150%
24.03 All H. S. Code Other manufactured tobacco and manufactured 150%
tobacco substitutes “homogenised” or “reconstituted”
tobacco extractss and essences.
25.01 2501.00.10 Pure sodium chloride BP/USP pyrogen free 20%
2501.00.20 Salt (other than pure sodium chloride) not in aqueous 20%
solution including salt boulder for crushing and salt in
bulk
2501.00.30 Rock salt, bhit lobon 20%
2501.00.91 Denatured salt (coloured) 20%
2501.00.99 Other Salt 20%
25.15 2515.11.00 Marble and travertine (specific gravity of 2.5 or more) 20%
crude or roughly trimmed
2515.12.00 Merely cut, by sawing or otherwise, into blocks or 20%
slabs of a rectangular (including square) shape
2515.20.00 Ecsussine and other calcareous monumental of 20%
building stone; alabaster
25.16 2516.11.00 Granite (crude or roughly trimmed) 20%
2516.12.00 Granite: Merely cut, by sawing or otherwise, into 20%
blocks or slabs or a rectangular (including square)
shape
2516.90.10 Boulder stone 10%
25.17 2517.10.90 Pebbles, gravel, broken or crushed stone (excl. imported 30%
by VAT registered ceramic products manufacturing
industries)
2517.49.00 Other Pebbles, gravel, broken or crushed stone 30%
312
25.21 2521.00.91 Boulder Lime stone 10%
2521.00.99 Other 30%
25.23 2523.21.00 Portland Cement: White cement, whether or not 20%
articificially coloured
2523.29.00 Other Portland Cement 20%
27.10 2710.12.39 Other light oils and preparation 20%
2710.12.50 Other medium oils and preparation 20%
2710.12.69 Gas oils: other 20%
2710.19.19 Fuel oils: other 20%
2710.19.22 Recycled lube base oil 20%
2710.19.32 Recycled lubricating oil 20%
2710.19.93 Partly refined petroleum including topped Crude 20%
2710.19.99 Other heavy oils and preparations 20%
27.11 2711.21.00 Natural Gas, in natural form 100%
28.07 2807.00.00 Sulphuric acid; oleum 20%
28.33 2833.11.00 Disodium sulphate 20%
2833.19.00 Sodium sulphates 20%
29.15 2915.70.32 Sodium salt of palmitic acid (soap noodle) imported by 20%
other
29.17 2917.32.10 Dioctyl orthophthalates pharmaceutical grade imported 20%
under block list by VAT registered pharmaceutical
industry
2917.32.90 Dioctyl orthophthalates ( D O P) 10%
2917.33.00 Dinonyl or didecyl orthophthalates 20%
2917.34.00 Other esters of orthophthalic acid 20%
2917.39.00 Other plasticizer 20%
32.08 3208.10.10 Paints and varnishes imported by Bangladesh Biman, 20%
flying club, concerned Government Department and VAT
registered manufacturer as raw material for their product
3208.10.90 Based on polyesters: other paints, varnish (including 20%
enamels lacquers)
3208.20.10 Paints and varnishes imported by Bangladesh Biman, 20%
3208.20.99 Other paints based on acrylic or vinyl polymers, in a 20%
non-aqueous medium
313
registered manufacturer as raw materiral for their product
3208.90.90 Other paints, varnish and lacquer 20%
32.09 3209.10.10 Paints and varnishes imported by Bangladesh Biman, 20%
flying club, concerned Government Department and
VAT registered manufacturer as raw material fo their
product
3209.10.90 Based on acrylic or vinyl polymers: other paints and 20%
varnish (including enamels and lacquers)
3209.90.90 Other paints , varnish and lacquers 20%
32.10 3210.00.10 Paints and varnishes imported by Bangladesh Biman, flying 20%
club, concerned Government Department and VAT registered
manufacturer as raw materiral for their product
3210.00.20 Prepared water pigments fo a kind used for finishing leathr, 20%
for cleaning footwear in tablet form
3210.00.90 Other paints and varnishes (including enamels, 20%
lacquers and distempers)
33.03 3303.00.00 Perfumes and perfume waters 30%
33.04 All H. S. Code Beauty or make-up preparations and preparations for 45%
the care of the skin (other than medicaments) including
sunscreen or sun tan preparations; manicure or
pedicure preparations
33.05 All H. S. Code Preparations for use on the hair 60%
33.06 3306.10.00 Dentifrices 20%
3306.90.00 Prepartions for oral or dental hygiene 20%
33.07 All H. S. Code Pre-shave, shaving or after-shave preparations, personal 20%
deodorants, bath preparations, depilatories and other
perfumery, cosmetic or toilet preparations, nor elsewhere
specified or included, prepared room deodorizers, whether
or not perfumed or having disinfectant properties.
3307.20.00 Personal deodorants and antiperspirants 30%
3307.90.00 Other preparations 30%
314
34.01 All H. S. Codes Soap; organic surface-active products and preparation 45%
for use of soap
34.02 3402.20.00 Preparations Put up for retail sale 20%
3402.90.10 Detergent 20%
34.05 3405.10.00 Polishes, creams and similar preparations for footwear 20%
or leather
36.01 3601.00.00 Propellant powders 30%
36.02 3602.00.00 Prepared explosives, other than propellant powders 30%
36.04 All H. S. Fireworks, signalling flares, rain rockets, fog signals 30%
Codes and other pyrotechnic articles
36.05 3605.00.00 Matches; other than pyrotechnic articles of Heading 20%
36.04
38.08 3808.91.21 Mosquito coil; aerosol; mosquito repellent 20%
38.24 3824.90.20 Chlorinated parafin wax 10%
38.24 3824.90.40 Refil for Electronic Nicotine Delivery System (ENDS) 100%
39.17 3917.21.00 Tubes, pipes and hoses, rigid of polymers of ethylene 30%
3917.22.00 Tubes, pipes and hoses, rigid of polymers of propylene 30%
3917.23.90 Tubes, pipes and hoses, rigid of polymers of vinyl 30%
chloride (excluding PVC shrinkable tube (plain))
3917.29.91 Fibre glass imported by VAT registered electric fan 30%
manufacturers
3917.29.99 Tubes, pipes and hoses, rigid of other plastics 30%
(excluding Silicone tubing for laboratory use; Hoses
pipe for gas cylinder)
39.18 All H. S. Floor covering of plastics, whether or not self-adhesive, 20%
Codes in rolls or in the form of tiles; wall or ceiling coverings of
plastics
39.19 3919.90.99 Self-adhesive plates, sheets, film, foil, tape, strip and 10%
other flat shapes, of plastics, whether or not in rolls
(except VAT registered enterprise)
39.20 Plates, sheets, film, foil and strip , of plastics, (non-cellular and not
reinforced, laminated, supported or similarly combined with other
materials):
3920.20.10 In printed form of propylene made by polymers 10%
(excluding certified block listed by drug administration)
3920.49.21 Printed PVC Sheet Imported by VAT registered SIM card 20%
or Smart card manufactuyring industry
315
3920.49.29 Printed PVC Sheet 20%
3920.62.10 In printed form of poly ethylene terephthalate 20%
3920.69.10 In printed form of other polyesters 10%
3920.92.10 In printed form polyamides 10%
3920.99.90 Others plastic sheet 10%
39.21 Other plates, sheets, film, foil and strip , of plastics, (cellular and reinforced,
laminated, supported or similarly combined with other materials):
3921.19.90 Other cellular plate/sheet/film/foil of plastic 20%
3921.90.91 In printed form of other cellular, volcazed, metalized or 30%
similar articles made of plastics
3921.90.99 Other than printed plastic products, cellular, volcanized, 20%
metalized or similar articles made of plastics
39.22 All H.S. Baths, shower-baths, sinks, wash-basins, bidets, lavabory 20%
Codes pans, seats and covers, flushing cisterns and similar
sanitary ware, of plastics
39.23 Articles used for carrying or packing of goods made of plastics:
3923.10.00 Boxes, cases, creates and similar atricles made of plastic 45%
3923.21.00 Sacks and bags (including cones) of polymers of ethylene 45%
other than plastics
3923.29.90 Sacks and bags (including cones) of other plastics 45%
3923.30.20 Carboys, bottles, flasks and similar articles (excluding 45%
3923.30.90 sachet for medicine, inhaler container)
3923.40.90 Other Spools, caps, bobbins and similar supports 45%
3923.50.00 Stoppers, lids, caps and other closures 45%
3923.90.90 Plates of plastics 45%
39.24 3924.10.00 Tableware and kitchenware of plastics 45%
3924.90.10 Feeding Bottles 20%
3924.90.90 Others 45%
39.25 3925.20.00 Doors, windows and their frames and door thresholds 45%
made of plastic
3925.30.00 Shutters, blinds and their parts made of plastic 20%
3925.90.00 Other builders’ wares made of plastic 20%
39.26 3926.10.00 Office or school supplies made of plastic 20%
3926.40.00 Statuettes and other ornamental articles 20%
3926.90.99 Other articles made of plastics 30%
40.11 4016.10.00 Tyre for motor veichle 20%
316
40.16 4016.91.00 Floor coverings and mats 20%
42.02 All H. S. Trunks, suti-case, vanity-cases, executive-cases, brief-
Code cases, school satchels, spectacle cases, binocular cases,
camera cases, musical instrument cases, guncases,
holsters and similar containers; travelling bags, insulated
food or beverages bags, toilet bags, rucksacks, hand bags,
shopping bags, wallets, purses, map-cases, cigarrette- 20%
cases, tobacco puches, tool bags, sports bags, bottle-
cases, jewellery boxes, powder-boxes, 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.
42.03 4203.30.00 Belts and bandoliers 20%
4203.40.00 Other clothing accessories 20%
44.10 to All H. S. Code All kinds of particle board, oriented strand board, and
44.12 (Except similar board, fibre board, hard board, plywood,
4411.12.00 veneered panels and similar laminated articles.
4411.13.00 10%
and
4411.14.00)
44.10 4410.11.00 Particle board 20%
44.18 All H.S. Door, windows and their frame & threshold perkit panel,
10%
Codes shuttering, single & shakes and equal articles
44.20 4420.10.00 Wooden Beads 20%
48.02 4802.54.10 Other paper and paperboard, not containg fibres obtained
4802.54.90 by mechanical or chemi-mechanical process or of which
not more than 10% by weight of the total fibre content 10%
consists of such fibres of weighing less than 40g/m2 (Excl.
imported by VAT registered manufacturing industries)
48.13 All H.S. Cigarette paper, whether or not cut to size or in the form of 100%
Codes booklets or tubes imported by other importers except
registered cigarette manufacturer.
48.18 All H.S. Toilet paper, tissue paper, towel, napkin paper or equal 30%
Codes articles used for household or sanitary purposes
48.19 4819.10.00 Cartons, boxes and cases, of corrugated paper and 10%
paperboard
4819.20.00 Folding cartons, boxes and cases, of non-corrugated 10%
paper for use of match sticks packing except duplex
outer shell
4819.30.00 Sacks and bags, (having base of a width of 40cm. or 10%
more)
317
48.21 4821.10.00 Printed Levels 20%
48.23 4823.90.93 Surface coloured or printed paper or paper board 20%
4823.90.94
49.01 4901.10.00 Printed Books, Brochures, leaflets, similar printed 10%
matter in single sheets, wheather or not folded
49.09 4909.00.00 Printed or illustrated postcards; printed cards
bearing personal greetings, messages or
announcements, whether or not illustrated, with or 20%
without envelopes or trimmings
49.10 4910.00.00 Calendars of any kind, printed, including calendar 20%
blocks
49.11 All H.S. Codes Printed pictures, photographs and other printed
20%
matter
50.07 All H.S. Codes Woven fabrics of Silk or of silk waste 45%
52.08 to All H.S. Codes Woven fabrics
20%
52.12
54.07 All H.S. Codes Woven fabrics 20%
and (Except
54.08 5407.10.10)
55.12 to All H.S. Codes Woven fabrics 20%
55.16 (Except
5512.19.10)
56.05 5605.00.10 Metalized round yarn 20%
57.01 to All H.S. Codes Carpets and other textile floor coverings 20%
57.05
58.01 All H.S. Codes Woven pile fabrics and chenille fabrics, other than 20%
fabrics of heading 58.02 or 58.06
58.04 All H.S. Codes Tulles and other net fabrics, not including woven, 20%
knitted or crocheted fabrics; lace in the piece,
instrips or in motifs, other than fabrics of headings
60.02 to 60.06
59.03 5903.10.90 Other textile fabrics, impregnated, coated, covered or 20%
laminated with polyvinyl chloride
5903.20.90 Other textile fabrics, impregnated, coated, covered or 20%
laminated with polyurethane
5903.90.90 Other textile fabrics with polyurethane 20%
60.01 All H.S. Codes Pile fabrics, including “long pile” fabrics and terry 20%
fabrics, knitted or crocheted.
318
60.02 All H.S. Codes Knitted ro crocheted fabrics of a width not
exceeding 30 cm, containing by weight 5% or
more of elastomeric yarn or rubber thread, other 20%
than those of heading 60.01.
60.03 All H.S. Codes Knitted or crocheted fabrics of a width not
exceeding 30 cm, other than those of heading 20%
60.01 or 60.02
60.04 All H.S. Codes Knitted or croched fabrics of a width exceeding 30
cm, containg by weight 5% or more of elastomeric 20%
yarn or rubber thread, other those of heading 60.01
60.05 All H.S. Codes Warp knit fabrics (including those made on gallon
knitting machines), other than of heading 60.01 20%
to 60.04
60.06 All H.S. Codes Other knitted or crocheted fabrics
20%
61.01& All H.S. Codes Overcoats, car-coats, capes, cloaks, anoraks
61.02 (including ski-jacket), wind-cheaters, wind- 45%
jackets and similar atricles, knitted or crocheted
61.03 All H.S. Codes Boys’ suits, ensembles, jackets, blazers, trousers,
bib and brace overalls, bracehes and shorts (other 45%
than swimwear), knitted or crocheted.
61.04 All H.S. Codes Girls’ suits, ensembles, jackets, blazers, dresses,
skirts, divided skirts, trousers, bib and brace
overall, bracehes and shorts (other than 45%
swimwear), knitted or crocheted.
61.05 All H.S. Codes Boy’s shirts, knitted or crocheted 45%
61.06 All H.S. Codes Women’s blouses, shirts, and shirt-blouses, 45%
knitted or crocheted
61.07 All H.S. Codes Boys’ underpants, briefs, nightshirts, pyjamas, 45%
bathrobes, dressing gowns and similar articles,
knitted or crocheted
61.08 All H.S. Codes Women’s slips, petticoats, briefs, panties, 45%
nightdresses, pyjamas, negliges, bathrobes, dressing
gowns and similar articles, knitted or crocheted
61.09 All H.S. Codes T-shirts, singlets and other vests, knitted or 45%
crocheted
61.10 All H.S. Codes Jerseys, pullovers, cardigans, waistcoats, and 45%
similar articles, knitted or crocheted (except fine
animal hair or Kashmir goats hair’s made of)
319
61.11 All H.S. Codes Babies’ garments and clothing accessories, knitted
or crocheted 45%
61.13 6113.00.00 Garments, made of knitted or crocheted fabrics of
heading 59.03, 59.06 or 59.07 45%
61.14 All H.S. Code Other garments, knitted or crocheted 45%

61.15 All H.S. Code Panty hose, tights, stockings, socks and other
hosiery including graduated compression hosiery
(stockings for varicose veins) and footwear without 45%
applied soles, knitted or crocheted
61.16 All H.S. Codes Gloves, mittens and mitts, knitted or crocheted 45%
61.17 All H.S. Codes Other made of clothing accessories, knitted or
(Except crocheted; knitted or crocheted parts of garments 45%
6117.80.90) or of clothing accessories
62.01 to All H. S. Codes Men’s, women’s and babies all kinds of readymade
62.10 gamrnets, brace and similar articles (except 45%
swimwear)
62.11 6211.32.00 Track suits, other garments (exept swimwear and
6211.33.00 ski suits)
6211.39.00
6211.42.00 20%
6211.43.00
6211.49.00
62.12 to All H.S. Codes Brassieres, girdlers, corsets, brace, suspenders, 45%
62.17 garters and simillar articles and parts thereof,
whether or not knitted or crocheted.
63.01 All H.S. Codes All kinds of woven blankets 20%
63.02 All H.S. Codes Bed linen, table linen, toilet linen and kitchen linen 20%
63.03 All H.S. Codes Curtains (including drapes) and interior blinds; 20%
curtain or bed valances
63.04 All H.S. Codes Other furnitures (except heading 94.04 goods) 20%
64.02. All H.S. Codes Other footwear with outer soles and uppers of 45%
rubber or plastics
64.03 All H.S. Codes Footwear with outer soles or rubber, plastics, leather 45%
or composition leather and uppers of leather.
64.04 All H.S. Codes Footwear with outer soles of rubber, plastics, leather 45%
or composition leather and uppers of textile
materials.
320
64.05 All H.S. Codes Other footwear 45%
64.06 6406.10.10
6406.10.90
Upper and outer soles and heels 20%
6406.20.10
6406.20.90
67.02 All H.S. Codes Artificial flowers, foliage and fruit and parts
thereof; articles made of artificial flowers, foliage 20%
or fruit
68.02 All H.S. Codes Granite, marble, travertine and alabaster and 60%
other stone
68.03 6803.00.00 Worked slate and articles of slate or of 60%
agglomerated slate
68.08 6808.00.00 Panels, boards, tiles, blocks and similar articles or
vegetable fibre, of straw or of shavings, chips,
particles, sawdust or other waste, of wood, 10%
agglomerated with cement, plaster or other mineral
binders.
68.09 6809.11.00 Plaster Boards and sheets 10%
6809.19.00
69.04 All H.S. Codes Ceramic building bricks, flooring bricks, flooring 20%
blocks, support or filler tiles and the like
69.05 All H.S. Codes Roofing tiles, chimney-pots, cowls, chimney 20%
liners, architectural ornaments and other ceramic
constructional goods.
69.06 6906.00.00 Ceramic pipes, conduits, guttering and pipe fittings. 20%
69.07 All H.S. Codes Unglazed ceramic flags and paving, hearth or wall 60%
tiles, unglazed ceramic mosaic cubes and the like,
whether or not on a backing.
69.08 All H.S. Codes Glazed ceramic flags and paving, hearth or wall 60%
tiles, unglazed ceramic mosaic cubes and the like,
whether or not on a backing.
69.10 All H.S. Codes Ceramic sinks, wash basins, wash basin pedestals, 60%
baths, bidets, water closet pans, flushing cisterns,
urinals and similar sanitary fixtures.
69.11 All H.S. Codes Tableware, kitchenware, other household articles 60%
and toilet articles made of porcelain or china soil
69.12 6912.00.00 Ceramic tableware, kitchenware and other 60%
household articles made of ceramic
321
69.13 All H.S. Codes Statuettes and other ornamental ceramic articles. 60%
69.14 All H.S. Codes Other Ceramic articles. 60%
70.02 7002.39.90 Glass tubes 20%
70.03 7003.12.00 Coloured throughout the mass (body linted), 20%
opacified, flashed or haging on absorbent,
reflecting or non-reflecting layer.
7003.19.00 Other cast glass or rolled glass non-wired sheets 20%
7003.20.00 Cast or rolled glass wired sheets 20%
7003.30.00 Cast or rolled glass profiles 20%
70.04 All H.S. Codes Drawn glass and blown glass, in sheets, whether 20%
or not having an absorbent, reflecting or non-
reflecting layer, but not otherwise worked.
70.05 All H.S. Codes Float glass and surface ground or polished glass, 45%
in sheets, whether or not having an absorbent,
reflecting or non-reflecting layer, but not
otherwise worked.
70.06 7006.00.00 Edge-worked glass 20%
70.07 7007.19.00 Other tempered safety glass 20%
7007.29.00 Other laminated safety glass 20%
70.09 7009.91.90 Glass mirrors or not framed 20%
7009.92.90 Other glass mirrors with framed 20%
70.10 7010.90.00 Carboys, bottles, flasks, jars, pots, phials and 20%
other containers, of glass, of a kind used for the
conveyance or packing of goods; preserving jars
of glass
70.13 All H.S. Codes Glassware of a kind used for table, kitchen, toilet, 45%
office, indoor decoration or similar purpose
(Except heading 70.10 or 70.18)
70.16 All H.S. Codes Paving blocks, slabs, bricks, squares, tiles and other 20%
articles of pressed or moulded grass, whether or not
wired, of a kind used for building or construction
purposes; glass cubes and other glass smallwares,
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.
70.18 7018.10.00 Glass beads, imitation pearls, imitation precious or 20%
semi-precious stones and similar glass small wares
322
71.02 7102.10.00 Rough diamond 20%
7102.31.00
7102.39.00 Smooth diamond 60%
71.17 All H.S. Codes Imitation jewellery 20%
72.13 All H.S. Codes Bars and rods, hot-rolled, in irregularly wound 45%
coils, or iron or non-alloy steel
72.14 All H.S. Codes Other bars and rods of iron or non-alloy steel, not 45%
further worked than forged, hot-rolled, hot-
drawn or hot-extruded, but including those
twisted after rolling.
72.15 All H.S. Codes Other bars and rods of iron or non-alloy steel. Of 45%
free-cutting steel, not further worked than cold-
formed or cold-finished
72.16 All H.S. Codes Angles, shapes and sections of iron or non-alloy 20%
steel
73.03 7303.00.00 Tubes, pipes profiles, of cast iron 20%
73.04 7304.11.20 Line pipe of a kind used for oil or gas pipelines: 20%
7304.19.20 8 inch dia or less
7304.90.00 Tubes, pipes and hollow profiles, seamless made of 20%
iron
73.06 7306.11.20 Line pipe of a kind used for oil or gas pipelines 20%
7306.19.20 (8 inch dia or less)
7306.21.20 Casing and tubing of a kind used in the drilling 20%
7306.29.20 for oil or gas (8 inch dia or less)
7306.30.00 Other, welded, of circular cross-section of iron or 20%
non-alloy steel
7306.40.00 Other, welded, of circular cross-section of 20%
stainless steel
7306.50.00 Other, welded, of circular cross-section of other 20%
alloy steel
7306.61.00 Other, welded, of non-circular cross-section of 20%
square or rectangular cross-section
7306.69.00 Other, welded, of non-circular cross-section of 20%
other non-circular cross-section
7306.90.00 Other, welded of non-circular cross-section: 20%
Other
73.17 7317.00.00 Nails, Tacks, Drawing Pins of iron/steel 20%
73.18 7318.14.90 Other Self-Tapping Screws 20%
7318.15.90 Other Screw 20%
7318.16.00 Threaded Nuts of Iron/Steel 20%
7318.19.00 Other Screw 20%
323
73.20 7320.10.00 Leaf-springs and leaves therefore 20%
73.21 7321.11.00 Cooking appliances and plate warmers: For gas
fuel or for both gas and other fuels 20%
73.23 7323.93.00
7323.94.00
7323.99.10 Table/kitchenware of stainless steel 20%
7323.99.90
73.24 All H.S. Codes Sinks, wash basins of stainess steel, water tap
20%
and other sanitary ware fittings and fixtures
74.18 7418.20.00 Sanitary ware and parts thereof, of copper 20%
76.07 7607.20.10 Aluminium foil backed with paper, paperboard
whether in colour or not in roll/reel/bovine form 20%
76.15 7615.20.00 Aluminium sanitary ware and parts thereof 20%
82.12 8212.10.00 Razor 20%
8212.20.19 Stainless steel blade 20%
8212.20.90 Other 20%
8212.90.00 Razor parts 20%
83.01 All H.S. Codes Padlocks and locks (key, combination or
electrically operated), of base metal; clasps and
frames with clasps, incorporating locks, of base 20%
metal; keys for any of the foregoing articles, of
base metal.
83.09 8309.90.90 Other Stoppers 45%
84.07 and 8407.31.10 Two-stroke engine for 3 wheeler/auto rickshaw
84.08 8407.32.10
8407.33.10 20%
8408.20.10
8407.31.20 Four-stroke engine for 3 wheeler/auto rickshaw
8407.32.20
8407.33.20 20%
8408.20.20
84.14 8414.51.10 Table, floor, wall, window, ceiling or roof fans, 45%
with a self-contained electric motor of an output
not exceeding 125 Watt
8414.90.10 Parts of fan 45%
84.15 8415.10.90 Air conditioning machines, comprising a motor- 100%
8415.20.90 driven fan and elements for changing the
8415.81.90 temperature and humidity, including those
8415.82.90 machines in which the humidity cannot be
8415.83.90 separately regulated.
324
Parts
8415.90.10 Indoor or outdoor unit 100%
Other parts
8415.90.91 Imported by VAT registered air conditioner
manufacturing industry 60%
8415.90.99 Imported by others importers 60%
84.18 All H.S. Refrigerators, freezers and similar articles; hit pump;
Codes refrigerating furniture
(except
8418.61.10, 30%
8418.69.10,
8418.69.93,
8418.69.95)
84.21 8421.23.00 Filter 20%
8421.29.90
85.04 8504.32.00 Other transformer having a power handling capacity
exceeding 1 KVA but not exceeding16 KVA 20%
8504.33.00 Other transformer having a power handling 20%
capacity exceeding 16 kVA but not exceeding 500
KVA
85.06 8506.10.00 Manganese dioxide battery 20%
8506.30.00 Mercuric oxide battery 20%
8506.40.00 Silver oxide battery 20%
8506.50.00 Lithium battery 20%
8506.60.00 Air-zinc battery 20%
8506.80.00 Other primary cells and primary batteries 20%
85.07 8507.10.00 Lead-acid battery and electric accumulators 20%
8507.20.90 Other lead acid accumulators 20%
85.09 8509.40.00 Blender, Mixer and Grinder 20%
85.10 8510.10.00 Shavers 20%
8510.20.00 Hair clippers 20%
8510.30.00 Hair-removing appliances 20%
85.16 8516.60.00 Other ovens; cookers, cooking plates, boiling rings, 20%
grillers and roasters
85.19 8519.20.00 Sound recoreding or reproducing apparatus operated 20%
by coins, banknotes, bank cards, tokens or by other
menas of payment, in CBU condition
8519.30.00 Turntables (record-decks), completely made 20%
325
8519.81.20 Other sound recording or reproducing apparatuses
(magnetic, optical or semiconductor media user) in 20%
CBU condition
8519.89.20 Other sound recording or reproducing
20%
apparatuses in CBU condition
85.21 All H.S. Codes Video recording or reproducing apparatus,
whether or not incorporating a video tuner 20%
85.22 8522.90.20 Loaded printed circuit board for apparatus of
Heading 85.21 20%
85.23 8523.52.00 Smart cards 10%
85.27 8527.12.00 Pocket-size radio cassette-players 20%
8527.21.00 Radio boradcast receivers not capable or operating
without as external source of power, of a kind used
in motor vehicles with combined sound recording 10%
or reproducing apparatus in CBU condition.
8527.91.00 Combined with sound recording or reproducing
apparatus 10%
85.28 8528.72.10 Colour Television 20%
85.29 8529.90.21 Parts of television including TV Card (except
8529.90.29 manufacturer of Television industry, in the case 20%
of other importers)
8529.90.31 Loaded printed circuite of heading 85.27 &
85.28 imported by VAT registered TV 30%
manufacturer company.
8529.90.39 Loaded printed circuite of heading 85.27 &
85.28 imported by other importers. 20%
85.36 8536.50.00 Other switches 20%
8536.61.00 Lamp-holders 20%
8536.69.10 Plugs and sockets 20%
8536.69.90
8536.70.00 Connectors for optical fibres, optical fiber 10%
bundles or cables
8536.90.10 Other apparatus 10%
8536.90.90
85.39 8539.21.90 Tungsten halogen 10%
8539.22.00 Other filament lamps, excluding ultra-violet or 20%
8539.29.90 infra red lamps
8539.31.90 Other florescent and hot cathod lamp except 45%
energy saving lamp
8539.32.90 Except indicator pilot lamp and lamp use for 10%
8539.39.90 laboratories, others Mercury, sodium vapour
lamp or metal halied lamp
326
85.42 8542.39.10 SIM card 20%
85.43 8543.70.50 Electronic Nicotine Delivery System (ENDS) 100%
85.44 8544.19.90 Winding wire: Other 20%
8544.20.00 Co-axial cable and other co-axial electric 30%
conductors
8544.42.00 Other electric conductors for a voltage not 20%
exceeding 1,000 V fitted with connectors
85.45 8545.90.90 Lamp carbons, battery carbons and other articles of 10%
graphite or other carbon, with or without metal of a
kind used for electrical purposes.
87.02 8702.10.41 Human hauler 30%
8702.1049 Microbus, having a seating capacity not exceeding 20%
15, including the driver
8702.90.40 Motor vehicles built-up, having a seating capacity
not exceeding 15, including the driver 30%
87.03 Related Motor cars and other motor vehicles including
H.S. Code stations wagons :
(1) Auto-rickshaw including engine/ three wheeler 20%
(2) Fully completed four-stroke auto-rickshaw 20%
including engine/ three wheeler driven by CNG
and battery
(3) Motor car driven by battery 20%
(4) Fully completed (CBU) motor car and other motor
vehicles including station wagons (excluding hybrid
motor vehicles, ambulance & motor vehicles driven by
electric battery)
(a) Of cylinder capacity not exceeding 1600 cc 45%
(b) Of cylinder capacity from 1601 cc to 2000 cc 100%
(exept Micro-buses)
(c) Of cylinder capacity from 2001 cc to 3000 cc 200%
(exept Micro-buses)
(d) Of cylinder capacity from 3001 cc to 4000 cc 350%
(e) Of cyliner capacity exceeding 4000 cc 500%
(f) Micro-buses cylinder capacity upto 1800 cc 20%
(g) Micro-buses cylinder capcity from 1801 to 2000 cc 60%
327
87.03 Related Motor cars and other vehicles, including station
H.S. Code wagons, jeep in CKD condition:
(e) Of cylinder capacity exceeding 4000 cc 350%
Fully completed hybrid motor car and other vehicles,
inculding stations wagons:
(b) Of cylinder capacity from 1801 cc to 2500cc 45%
(c) Of cylinder capacity from 2501 cc to 3000cc 60%
(d) Of cylinder capacity from 3001 cc to 4000cc 100%
(f) Micro-buses: Of cylinder capacity not exceeding 0%
1800 cc
(g) Micro-buses: Of cylinder capacity from 1801cc to 30%
2000 cc
(h) Of cylinder capacity exceeding 2001 cc (Micro-buses) 45%
87.04 Related Double cabin picup in CBU conditions with
H.S. Code minimum four doors :
Of cylinder capacity not exceeding 1600 cc 45%
Of cylinder capacity from 1601 cc to 2000 cc 60%
Of cylinder capacity exceeding 4000 cc 500%
87.06 Related Chassis fitted with engines, for the motor vehicles
H.S. Codes of headings 87.03:
(1) Two stroke Auto-rickshaw/three wheeler including 20%
engine chassis
(2) Four stroke Auto-rickshaw/three wheeler including 20%
engine chassis
(3) Of cylinder capacity not exceeding 1800 cc (Micro- 20%
buses)
(4) Of cylinder capacity from 1801 cc to 2000 cc (Micro- 45%
buses)
328
(5) Other motor vehicles, motor car, stations wagons
and jeep vehicles:
(6) Chassis fitted with engines, for the double cabin
pick-up of heading 87.04:
87.07 8707.10.00 Bodies for the vehicles of heading 87.03 45%
87.11 Related H.S. Motorcycles, in CBU with four stroke engine 60%
Codes (Except
Motorcycles, in CKD with four stroke engine 20%
8711.20.32 &
8711.20.42)
87.12 8712.00.00 Bicycles and other cycles, not motorised (including tricycle) 20%
87.14 8714.10.20 Fuel tank of motorcycles 20%
8714.92.10 Weel, rims and spokes of bicycles and other cycles, not 20%
motorised
90.03 9003.11.00 Frames and mountings for spectacles, goggles or the like 10%
9003.19.00
90.04 All H.S. Codes Spectacles, goggles and the like, corrective protective or 10%
other
93.02 9302.00.90 Revolvers and pistols: other 150%
93.03 Other firearms
9303.10.90 Other 100%
9303.20.90
9303.30.90
9303.90.90
93.04 9304.00.90 Other firearms: except Match weapon imported by 100%
Shooting Federation excluding other arms
329
93.05 All H.S. Code Parts and accessories thereof heading 93.01 and 93.04 100%
93.06 All H.S. Code Bombs, grenades, torpedoes, mines, missile and similar 100%
(Except cartridges (Excep imported by shooting Federation
9306.29.10) cartridges)
93.07 9307.00.90 Swords, cutlasses, bayonets, lances, and similar arms 100%
and parts thereof
94.01 9401.20.10 Seats of a kind used for motorcyle 20%
9401.30.00 Swivel seats with variable height adjustment 45%
9401.61.00 Other seats, with wooden frames 45%
9401.69.00
9401.71.00 Other seats, with metal frames; 45%
9401.79.00
9401.80.00 Other seats 45%
94.03 All H. S. Furniture and parts thereof
Codes (Except
9408.20.10,
9403.20.20, 20%
9403.20.30,
9403.60.10
9403.60.20)
94.04 9404.21.00 Mattresses of cellular rubber or plastics, whether or not 20%
covered
94.05 All H.S. Lamps and lighting fittings including searchlights and
Codes (except spotlights and parts thereof, not elsewhere specified or
9405.40.10, included; illuminated signs, illuminated name plates
9405.40.20, and the like, having a permanently fixed light source, 45%
9405.40.30, and parts thereof not elsewhere specified or included.
9405.50.10,
9405.60.00)
95.03 All H.S. Tricycle, secooters, pedal cars and similar wheeled toys;
Codes dolls’ carriages, dolls, other toys; reduced-size (“scale”) 20%
models and similar recreational models, working or not
95.04 9504.40.00 Playing cards 10%
95.05 9505.90.00 Carnival or other entertainment articles 10%
96.03 9603.21.00 Tooth brushes, including dental plates brushes 20%
96.19 9619.00.00 Sanitary towels (pads) and tampons, napkins and
napkin liners for babies and similar articles, of any 45%
material.
330
TABLE - 2
SUPPLEMENTARY DUTY ON GOODS AT THE SUPPLY LEVEL
(As per amended by Finance Act 2020)

19.02 Related H.S. Code Cooked pasta, lasagna 10%
20.09 All H.S. Code Fruit juice and fruit drinks 10%
21.05 Related H.S. Code All types of ice creams 5%
21.06 2106.90.90 All types of ready-to-serve burgers, sandwiches, 10%
chicken fry, French fries, hot dog and pizza
22.01 All H.S. Code Mineral water (up to 3 liters) 5%
22.02 2202.10.00 Soft drinks 25%
2202.90.00 Energy drinks 35%
24.02 2402.20.00 Cigarettes containing tobacco 65%
2402.90.00 Bidi made by hand or non-mechanically ( whether 40%
filtered or not) and others
24.03 2403.99.00 Jorda (each 10 gram's retail price is 40 taka meaning 55%
each gram costs 3 taka)
2403.99.00 Gul (each 10 gram's retail price is 20 taka meaning 55%
each gram costs 1.5 taka)
27.11 2711.21.00 Natural gas (in gaseous state) 0%
32.08 to Related H.S. Code Paints 5%
32.10
33.04 Beauty or make-up preparations and preparations for the
care of the skin (other than medicaments), including
sunscreen or sun tan preparations; manicure or predicure
preparations:
3304.10.00 Lipe make-up preparations 10%
3304.20.00 Eye's make-up preparations 10%
3304.30.00 Manicure or pedicure preparations 10%
2403.91.00 Powders, whether or not compressed 10%
3304.99.00 Others (except for petroleum jelly and baby lotion) 10%
33.05 Preparations for use on the hair:
3305.10.00 Shampoos 15%
3305.20.00 Preparations for permanent waving or straightening 10%
3305.10.00 Hair Lacquers 10%
3305.10.00 Other 10%
331
33.07 3307.10.00 Pre-shave, shaving or after-shave preparations 15%

3307.20.00 Personal deodorants and antiperspirants 15%
3307.30.00 Perfumed bath salts and other bath preparations 15%
3307.49.00 Preparations for perfuming or deodorizing rooms, 15%
including odoriferous preparations used during religous
rites (except Agarbatti and similar items)
3307.90.00 Others 15%
39.23 Related H.S. Code Articles for the conveyance or packing of goods, or plastics; 5%
stoppers, lids, caps and other closures, or plastics
48.13 Related H.S. Code Cigarette paper, whether or not cut to size or in the form 25%
of booklets or tubes
69.07 All H. S. Code Ceramic flags and paving, hearth or wall tiles; ceramic 15%
mosaic cubes and the like, whether or not on a backing;
finishing ceramics
69.08 All H.S. Code Ceramic flags and paving, hearth or wall tiles; ceramic 15%
mosaic cubes and the like, whether or not on a backing
69.10 Related H.S. Code Ceramic sinks, wash basins, wash basin pedestals, 10%
baths, bidets, water closet pans, flushing cisterns,
urinals and similar sanitary fixtures.
Related H.S. Code Ceramic’s bathtab and jakuzi, shower, shower tray 30%
85.39 Related H.S. Code Except ultra-violet or infra-red lamps other filament 0%
lamps
332
TABLE - 3
SUPPLEMENTARY DUTY ON SERVICES
(As per amended by Finance Act 2020)
SL Service Description of Services SD
No. Code
S001 S001.00 Hotel and Restaurant:
S 001.10 Hotel : 20%
Only on those bills (even if for one day in a year), if the hotel
serves alcoholic beverage or arranges any kind of 'floor shows'
while serving food, drink or accommodation
S 001.20 Restaurant : 20%
Only on those bills (even if for one day in a year), if the
restaurant serves alcoholic beverage or arranges any kind of
'floor shows' while serving food or drink
S012 S 012.10 Telephone: 15%
Only for the services given through using SIM/RUIM Card of
Mobile Phones
S 038 S 038.00 Organizer of Entertaining Cultural Programs with Foreign Artists: 10%
But the condition remains that this provision would not be
applicable in case of organizing entertaining cultural programs
with foreign artists under the bipartite cultural exchange program.
S 039 S039.20 Distributor of Satellite Channel 25%
S 044 S044.00 Service rendered by BRTA: 15%
According to Bangladesh Road Transport Authority, the car's
(except for passenger bus, cargo truck and lorry, three wheeler,
ambulance and school bus) registration, route permit, fitness
certificate, ownership certificate etc on the cost of receiving services
as opposed to receiving and renewing services.( charge or fee).
S 058 S058.00 Agencies which rent out chartered planes or helicopters 30%
(except air ambulance)
Details information regarding rates of cutstoms & supplementary duty is available in
the new 3rd Schedule of the VAT Act, 1991. The 3rd schedule has been replaced by inserted
a new 3rd schedule in the Finance Act, 2020.
(1) The Chamber is not responsible for incorrect information, if any, though every
precaution has been taken to ensure accuracy.
It will always be advisable to consult the Income Tax Ordinance and Rules thereunder
for more detailed explanations.
(2) Reproduction of any portion or the whole of this Summary is strictly prohibited. Any
such reproduction will be liable to face claims of the Chamber for financial or other
compensation.
Chamber Building
Metropolitan Chamber of Commerce and Industry, Dhaka
122-124, Motijheel C/A, Dhaka-1000, Bangladesh
Phone: +880-2-9565208-10 & +880-2-9574129-31 (PABX),
Fax: +880-2-9565211-12
Email: sg@mccibd.org, info@mccibd.org

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Summary of Taxation Rules in Bangladesh 2021 2022 Up

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SUMMARY OF TAXATION

BOARD OF DIRECTORS FOR 2021

Mr. Syed Tareque Md. Ali

SECRETARY-GENERAL & CEO

SUMMARY OF TAXATION RULES FOR 2021-2022

(C) RELIVES FOR TAX CREDIT 42

The Chamber’s Summary of Taxation Rules has been prepared on

The Summary also contains relevant information on the Gift Tax,

(1) The National Board of Revenue,

(1B) Chief Commissioner of Taxes;

(2) Director-General of Inspection (Taxes)/ Additional Director

(2A) Commissioner of Taxes (Appeals),

(2B) Commissioner of Taxes (Large Taxpayer Unit);

(2C) Director General, Training;

(2D) Director-General Central Intelligence Cell;

(3) Commissioner of Taxes,

(3A) Additional Commissioner of Taxes who may be either Appellate

(4) Joint Commissioner of Taxes who may be either Appellate Joint

(5) Deputy Commissioner of Taxes,

(6) Tax Recovery Officers,

(7) Assistant Commissioner of Taxes,

(8) Extra Assistant Commissioner of Taxes,

(9) Inspector of Taxes.

2. Commissioner of Customs (Appeals).

3. Commissioner of Customs (Bond)

4. Commissioner of Customs (Valuation and Internal Audit).

5. Director General, Central Intelligence Cell

6. Director General (Audit, Intelligence and Investigation, Value

7. Director General (Customs, Intelligence and investigation).

8. Director General (Duty, Exemption and Drawback)

9. Director General (Training).

10. Additional Commissioner of Customs or Addl. Director General.

11. Joint Commissioner of Customs or a Director.

12. Deputy Commissioner of Customs or a Deputy Director.

13. Assistant Commissioner of Customs or an Assistant Director.

14. Revenue Officer

15. Any Officer of Customs with any other designation.

Note: By amendment of Section 5, Act IV of 1969 vide Finance Ordinance, 2007

1. Chief Commissioner, Value Added Tax.

2. Commissioner of Value Added Tax (VAT)

3. Commissioner (Appeals), Value Added Tax.

4. Commissioner, Large Tax Payers Unit, Value Added Tax.

5. Director General, Central Intelligence Cell, Value Added Tax.

6. Director-General, Directorate of Audit, Intelligence & Investigation,

7. Additional Commissioner / Addl. Director-General, Value Added Tax.

8. Joint Commissioner / Director, Value Added Tax.

9. Deputy Commissioner / Deputy Director, Value Added Tax.

10. Assistant Commissioner / Asstt. Director, Value Added Tax.

11. Revenue Officer

12. Revenue Officer and Assistant Revenue Officer, VAT or

13. Any other Officer deployed by Board.

1. Director General, Central Intelligence Cell, Dhaka

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