Mapping of TDS Rules 2023 with

ITO & ITR 1984

info@smac-advisory.com

https://www.linkedin.com/company/smac-advisory-services-ltd

46 Progati Sharani, Block-J, Baridhara, Dhaka, Baridhara 1212

 Mapping of TDS Rules 2023 with ITO & ITR 1984
Presented by SMAC Advisory Services Limited

Income
ITA Withholding Rate as per
ITA 2023 Minimum ITO 1984 ITO 1984 Tax
2023 Particulars Tax Rules Withholding ITR 1984, Rate Comments
Rate Tax Compared Rate Rules,
Section Reference Tax Rules
1984
Deduction of tax at
source from income
from employment [
only inclusion: TDS
on payment from Rule-21
Sec 86 Average Rate N/A N/A No Sec 50 Average Rate N/A Almost Same
accumulated balance & 22
of approved
provident fund as per
2nd schedule, part-
3,para-6
Deduction of tax
from remuneration to
Sec 87 Average Rate N/A N/A No Sec 50B Average Rate Rule-18A N/A No Change
members of
parliament
Deduction from
Conditions for non-
Sec 88 payment to workers' 10% N/A N/A Yes Sec 52DD 5% N/A N/A
deduction deleted
participation fund
Payment to Up to Tk. Up to Tk.
contractors & sub- 50,00,000 =3% 50,00,000 =3%
contractors 50,00,001 to Tk 50,00,001 to Tk
Supply of goods/ 200,00,000=5% 200,00,000=5%
No Changes
Manufacture, process
or conversion or Exceeds Exceeds
Not Rule 16 of the
printing, packaging or 2,00,00,001 =7% 2,00,00,001 =7%
Sec 89 Exceeding Rule-3 Yes Sec 52 ITO-1984 is Rule-16
Binding
10% applicable
Deduction of tax at
source from supply of
cigarettes, biri,
10% N/A Newly added
tobacco leaf, gul and
other tobacco
products

Snehasish Barua, FCA, Director of SMAC Advisory would like to express his sincere thanks and gratitude to his colleagues of SMAC especially Suraia Parveen, Heba Hossain, Ifthaker Hossen, Shuva Barai and remaining team members for making the Mapping of
TDS Rules 2023 with ITO & ITR 1984 to the readers easier and simpler.

Page 1 of 25
 Mapping of TDS Rules 2023 with ITO & ITR 1984
Presented by SMAC Advisory Services Limited
Income
ITA Withholding Rate as per
ITA 2023 Minimum ITO 1984 ITO 1984 Tax
2023 Particulars Tax Rules Withholding ITR 1984, Rate Comments
Rate Tax Compared Rate Rules,
Section Reference Tax Rules
1984
TDS = B - A
TDS = B - A A = Amount
A = Tax paid at of tax paid u/s
import stage as 53 Error in formula in
per section 120 B = amount the Withholding Tax
Payment to importer
Rule-3 B = Tax as per of tax Rule-16 N/A Rules 2023, it should
for imported goods
section 89, applicable be "B - A" instead of
assuming no tax under this "A - B".
has been paid on section if no
import tax was paid
u/s 53
TDS = B - A where any
A = Tax paid goods on
u/s 94 which tax has
B = Tax as per been paid at
section 89, source under
assuming no tax section 53E is
has been paid as supplied, tax
per section 94 at source on
Provided that in the said supply
case of the goods shall be B-A,
supplied by any where-
Payment to distributor or any
Rule-3 Rule-16 N/A No Changes
distributor other person A = the
under a contract amount of tax
as referred in paid under
section 94, the section 53E,
term “B” shall be
computed as B = the
follows: amount of tax
applicable
B={the selling under this
price of the section if no
company to the tax were paid
distributor or the under section
Snehasish Barua, FCA, Director of SMAC Advisory would like to express his sincere thanks and gratitude to his colleagues of SMAC especially Suraia Parveen, Heba Hossain, Ifthaker Hossen, Shuva Barai and remaining team members for making the Mapping of
TDS Rules 2023 with ITO & ITR 1984 to the readers easier and simpler.

Page 2 of 25
 Mapping of TDS Rules 2023 with ITO & ITR 1984
Presented by SMAC Advisory Services Limited
Income
ITA Withholding Rate as per
ITA 2023 Minimum ITO 1984 ITO 1984 Tax
2023 Particulars Tax Rules Withholding ITR 1984, Rate Comments
Rate Tax Compared Rate Rules,
Section Reference Tax Rules
1984
other person as 53E
referred in
section 94)} x Provided that
7% x 5% 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%

Snehasish Barua, FCA, Director of SMAC Advisory would like to express his sincere thanks and gratitude to his colleagues of SMAC especially Suraia Parveen, Heba Hossain, Ifthaker Hossen, Shuva Barai and remaining team members for making the Mapping of
TDS Rules 2023 with ITO & ITR 1984 to the readers easier and simpler.

Page 3 of 25
 Mapping of TDS Rules 2023 with ITO & ITR 1984
Presented by SMAC Advisory Services Limited
Income
ITA Withholding Rate as per
ITA 2023 Minimum ITO 1984 ITO 1984 Tax
2023 Particulars Tax Rules Withholding ITR 1984, Rate Comments
Rate Tax Compared Rate Rules,
Section Reference Tax Rules
1984
In case of Oil
In case of Oil
supplied by oil
supplied by oil
marketing
marketing
companies
companies
engaged in
engaged in
marketing of
marketing of
petroleum oil
petroleum oil and
and lubricant=
lubricant= 0.60%,
0.60%,
In case of oil In case of oil
supplied by supplied by dealer
dealer or agent or agent (excluding
(excluding petrol petrol pump
pump station) of station) of oil
oil marketing marketing
companies, any companies, any
Payment to
amount = 1% amount = 1%
contractors & sub-
Rule-3 In case of supply N/A Rule-16 No Changes
contractors for oil In case of supply
of oil by any
and gas of oil by any
company
company engaged
engaged in oil
in oil refinery, any
refinery, any
amount =3%
amount =3%
In case of
In case of
company
company engaged
engaged in gas
in gas
transmission, on
transmission, on
any amount on
any amount on any
any amount
amount =3%
=3%
In case of
In case of
company
company engaged
engaged in gas
in gas distribution,
distribution, any
any amount =3%
amount =3%
Snehasish Barua, FCA, Director of SMAC Advisory would like to express his sincere thanks and gratitude to his colleagues of SMAC especially Suraia Parveen, Heba Hossain, Ifthaker Hossen, Shuva Barai and remaining team members for making the Mapping of
TDS Rules 2023 with ITO & ITR 1984 to the readers easier and simpler.

Page 4 of 25
 Mapping of TDS Rules 2023 with ITO & ITR 1984
Presented by SMAC Advisory Services Limited
Income
ITA Withholding Rate as per
ITA 2023 Minimum ITO 1984 ITO 1984 Tax
2023 Particulars Tax Rules Withholding ITR 1984, Rate Comments
Rate Tax Compared Rate Rules,
Section Reference Tax Rules
1984
Production of
Extra High
Voltage Power
Cables ranging
from 33 KV to
500 KV by local
N/A Newly added
company that
has it’s own
Vertical
Continuous
Vulcanization
line = 3%
In case of an In case of an
industrial industrial
undertaking undertaking
engaged in engaged in
producing producing cement,
cement, iron or iron or iron
iron products, products, ferro
ferro alloy alloy products
products except except MS Billets
MS Billets = 2% = 2%
No Changes
In case of an
In case of an
industrial
industrial
undertaking
undertaking
engaged in
engaged in
production of
production of MS
MS Billets =
Billets = 0.5%
0.5%
In case of locally In case of locally
produced MS produced MS
Scrap = 0.5% Scrap = 0.5%

Snehasish Barua, FCA, Director of SMAC Advisory would like to express his sincere thanks and gratitude to his colleagues of SMAC especially Suraia Parveen, Heba Hossain, Ifthaker Hossen, Shuva Barai and remaining team members for making the Mapping of
TDS Rules 2023 with ITO & ITR 1984 to the readers easier and simpler.

Page 5 of 25
 Mapping of TDS Rules 2023 with ITO & ITR 1984
Presented by SMAC Advisory Services Limited
Income
ITA Withholding Rate as per
ITA 2023 Minimum ITO 1984 ITO 1984 Tax
2023 Particulars Tax Rules Withholding ITR 1984, Rate Comments
Rate Tax Compared Rate Rules,
Section Reference Tax Rules
1984
In case of supply
of rice, wheat, In case of supply
potato, onion, of rice, wheat,
garlic, peas, potato, onion,
chickpeas, lentils, garlic, peas,
ginger, turmeric, chickpeas, lentils,
dried chillies, ginger, turmeric,
pulses, maize, dried chillies,
coarse flour, pulses, maize,
flour, salt, edible coarse flour, flour,
oil, sugar, black salt, edible oil,
pepper, sugar, black
cinnamon, pepper, cinnamon,
cardamom, cardamom, clove,
clove, date, date, cassia leaf,
cassia leaf, jute, jute, cotton, yarn
cotton, yarn and and all kinds of
all kinds of fruit fruit = 2%
= 2%
In case of supply
In case of supply
of books to a
of books to a
person other
person other than
than the
the Government,
Government, or
or any authority,
any authority,
corporation or
corporation or
body of the
body of the
Government,
Government,
including all of its
including all of
attached and sub-
its attached and
ordinate offices =
sub-ordinate
3%
offices = 3%
In case of supply In case of supply
of trading goods of trading goods to
to a trader = 5% a trader = 5%
Snehasish Barua, FCA, Director of SMAC Advisory would like to express his sincere thanks and gratitude to his colleagues of SMAC especially Suraia Parveen, Heba Hossain, Ifthaker Hossen, Shuva Barai and remaining team members for making the Mapping of
TDS Rules 2023 with ITO & ITR 1984 to the readers easier and simpler.

Page 6 of 25
 Mapping of TDS Rules 2023 with ITO & ITR 1984
Presented by SMAC Advisory Services Limited
Income
ITA Withholding Rate as per
ITA 2023 Minimum ITO 1984 ITO 1984 Tax
2023 Particulars Tax Rules Withholding ITR 1984, Rate Comments
Rate Tax Compared Rate Rules,
Section Reference Tax Rules
1984
In case of supply In case of supply
of industrial raw of industrial raw
materials to a materials to a
manufacturer = manufacturer =
4% 4%
Deduction from the Service-wise
Rule-4 Sec 52AA
payment services Table
Advisory or
Rule-4(1) 10% 52AA(1) 10%
consultancy service
Professional service ,
technical services fee,
Rule-4(2) 10% 52AA(2) 10%
or technical assistance
fee
(i) Catering service; Rule-4(3)(i) 52AA(3)(i)
(ii) Cleaning service Rule-4(3)(ii) 52AA(3)(ii)
(iii) Collection and
Rule-4(3)(iii) 52AA(3)(iii)
recovery service;
(iv) Private security Not exceeding
Sec 90 Rule-4(3)(vi) Yes 52AA(3)(iv) N/A N/A No Changes
service; 20%
(v) Manpower supply
Rule-4(3)(v) 52AA(3)(v)
service;
(vi) Creative media
Rule-4(3)(vi) 52AA(3)(vi)
service;
(vii) Public relations
Rule-4(3)(vii) 52AA(3)(vii)
service;
(viii) Event
Rule-4(3)(viii) 52AA(3)(viii)
management service;
(xi) Training,
workshop, etc.
organization Rule-4(3)(ix) 52AA(3)(ix)
and management
service;

Snehasish Barua, FCA, Director of SMAC Advisory would like to express his sincere thanks and gratitude to his colleagues of SMAC especially Suraia Parveen, Heba Hossain, Ifthaker Hossen, Shuva Barai and remaining team members for making the Mapping of
TDS Rules 2023 with ITO & ITR 1984 to the readers easier and simpler.

Page 7 of 25
 Mapping of TDS Rules 2023 with ITO & ITR 1984
Presented by SMAC Advisory Services Limited
Income
ITA Withholding Rate as per
ITA 2023 Minimum ITO 1984 ITO 1984 Tax
2023 Particulars Tax Rules Withholding ITR 1984, Rate Comments
Rate Tax Compared Rate Rules,
Section Reference Tax Rules
1984
(x) Courier Service Rule-4(3)(x) 52AA(3)(x)
(xi) Packing and
Rule-4(3)(xi) 52AA(3)(xi)
Shifting Service
(xii) any other service
Rule-4(3)(xii) 52AA(3)(xii)
of similar nature
(a) on
10.0% 10.0%
commission or fee
(b) on gross
2.0% 2.0%
bill amount
Media buying agency
Rule-4(4) 52AA(4)
service
(a) on commission or
Rule-4(4)(a) 10% 52AA(4)(a) 10%
fee
(b) on gross bill
Rule-4(4)(b) 0.65% 52AA(4)(b) 0.65%
amount
Indenting
Rule-4(5) 8% 52AA(5) 8%
commission
Meeting fees, training
Rule-4(6) 10% 52AA(6) 10%
fees or honorarium
Mobile network
operator, technical
Rule-4(7) 12% 52AA(7) 12%
support service
provider
Credit rating service Rule-4(8) 10% 52AA(8) 10%
Motor garage or
Rule-4(9) 8% 52AA(9) 8%
workshop
Private container port
Rule-4(10) 8% 52AA(10) 8%
or dockyard service
Shipping agency
Rule-4(11) 8% 52AA(11) 8%
commission
Stevedoring/berth
operation Rule-4(12) 52AA(12)
commission
Snehasish Barua, FCA, Director of SMAC Advisory would like to express his sincere thanks and gratitude to his colleagues of SMAC especially Suraia Parveen, Heba Hossain, Ifthaker Hossen, Shuva Barai and remaining team members for making the Mapping of
TDS Rules 2023 with ITO & ITR 1984 to the readers easier and simpler.

Page 8 of 25
 Mapping of TDS Rules 2023 with ITO & ITR 1984
Presented by SMAC Advisory Services Limited
Income
ITA Withholding Rate as per
ITA 2023 Minimum ITO 1984 ITO 1984 Tax
2023 Particulars Tax Rules Withholding ITR 1984, Rate Comments
Rate Tax Compared Rate Rules,
Section Reference Tax Rules
1984
(a) on commission or
Rule-4(12) 10% 10%
fee
(b) on gross bill
Rule-4(12) 5.00% 5.00%
amount
(i) Transport service,
carrying service, Rule-4(13)(i) 52AA(13(i)
vehicle rental service
(ii) any other service
under any sharing
economy platform
5% 5%
including ride sharing
service, coworking Rule-4(13)(ii) 52AA(13(ii)
space providing
service and
accommodation
providing service
Wheeling charge for
electricity Rule-4(14) 3% 52AA(14) 3%
Transmission
Internet Service Rule-4(15) 10% 52AA(15) 10%
Service delivery
agents engaged in
mobile financial
Rule-4(16) 10% 52AA(16) 10%
services or channel
partners of mobile
financial services
Any other service
which is not
mentioned in Chapter
VII of this Ordinance
Rule-4(17) 10% 52AA(17) 10%
and is not a service
provided by any
bank, insurance,
mobile financial
Snehasish Barua, FCA, Director of SMAC Advisory would like to express his sincere thanks and gratitude to his colleagues of SMAC especially Suraia Parveen, Heba Hossain, Ifthaker Hossen, Shuva Barai and remaining team members for making the Mapping of
TDS Rules 2023 with ITO & ITR 1984 to the readers easier and simpler.

Page 9 of 25
 Mapping of TDS Rules 2023 with ITO & ITR 1984
Presented by SMAC Advisory Services Limited
Income
ITA Withholding Rate as per
ITA 2023 Minimum ITO 1984 ITO 1984 Tax
2023 Particulars Tax Rules Withholding ITR 1984, Rate Comments
Rate Tax Compared Rate Rules,
Section Reference Tax Rules
1984
services or financial
institutions

Deduction from 10% & 12% 10% & 12%

Sec 91 payment for (Base value 25 N/A N/A Yes Sec 52A (Base value 14 N/A No Changes
Intangible assets lac or more 25 lac or more
Deduction of tax
Conditions for non-
Sec 92 from advertising bill 5% N/A N/A Yes Sec 53K 4% N/A N/A
deduction deleted
of media broadcasting
Deduction from
payment to actors, Conditions for non-
Sec 93 10% N/A N/A No Sec 53D 10% 17E N/A
actresses, producers, deduction deleted
etc.
Deduction or
No Changes, Firm
collection at source
Sec 94 10%, 5%,3% N/A N/A Yes Sec 53E 10%, 5%,3% 17G N/A has been included as
from commission,
deduction authority
discount, fees etc.
Collection of tax
Sec 95 0.3% N/A N/A Yes Sec 52JJ 0.3% N/A N/A No Changes
from travel agent
Deduction from the
Sec 96 commission of letter 5% N/A N/A No Sec 52I 5% N/A N/A No Changes
or credit
Deduction from
Sec 97 payment on account 3%, 2%, 1% N/A N/A No Sec 52U 3%, 2%, 1% N/A N/A No Changes
of local letter of credit
Deduction of tax
from payments by
Sec 98 10% N/A N/A No Sec 52V 10% N/A N/A No Changes
cellular mobile phone
operators

Snehasish Barua, FCA, Director of SMAC Advisory would like to express his sincere thanks and gratitude to his colleagues of SMAC especially Suraia Parveen, Heba Hossain, Ifthaker Hossen, Shuva Barai and remaining team members for making the Mapping of
TDS Rules 2023 with ITO & ITR 1984 to the readers easier and simpler.

Page 10 of 25
 Mapping of TDS Rules 2023 with ITO & ITR 1984
Presented by SMAC Advisory Services Limited
Income
ITA Withholding Rate as per
ITA 2023 Minimum ITO 1984 ITO 1984 Tax
2023 Particulars Tax Rules Withholding ITR 1984, Rate Comments
Rate Tax Compared Rate Rules,
Section Reference Tax Rules
1984
Deduction of tax
from any payment in
Sec 99 excess of premium 5% N/A N/A No Sec 52T 5% N/A N/A No Changes
pain on life insurance
policy
Deduction from
Sec 100 5% N/A N/A Yes Sec 52G 5% N/A N/A No Changes
insurance commission
Deduction at source
from fees, etc. of
Sec 101 15% N/A N/A Yes Sec 52GG 10% N/A N/A Changes in Rate
surveys of general
insurance company
Deduction from
interest on saving
Sec 102 20%,10%,5% N/A N/A Yes Sec 52F 20%,10%,5% N/A N/A No Changes
deposit and fixed
deposit etc.
Deduction at source
from interest on
Sec 103 10% N/A N/A No Sec 53I 10% N/A N/A No Changes
deposit post office
savings bank account
Deduction from
Sec 104 interest income of 10% N/A N/A No N/A N/A N/A N/A New Section
resident
Deduction from
Sec 105 interest of saving 10% N/A N/A Yes Sec 52D 10% N/A N/A No Changes
instruments
Deduction at source
Sec 106 from interest on 5% N/A N/A Yes Sec 51 5% 10 N/A No Changes
securities
Deduction at source
from discount on the Maximum Maximum Proviso for non-
Sec 107 N/A N/A No Sec 50A N/A N/A
real value of Rate Rate deduction deleted
Bangladesh Bank bills
Deduction of tax
Sec 108 1.5% , 7.5% N/A N/A Yes Sec 52R 1.5% , 7.5% N/A N/A No Changes
from receipts in
Snehasish Barua, FCA, Director of SMAC Advisory would like to express his sincere thanks and gratitude to his colleagues of SMAC especially Suraia Parveen, Heba Hossain, Ifthaker Hossen, Shuva Barai and remaining team members for making the Mapping of
TDS Rules 2023 with ITO & ITR 1984 to the readers easier and simpler.

Page 11 of 25
 Mapping of TDS Rules 2023 with ITO & ITR 1984
Presented by SMAC Advisory Services Limited
Income
ITA Withholding Rate as per
ITA 2023 Minimum ITO 1984 ITO 1984 Tax
2023 Particulars Tax Rules Withholding ITR 1984, Rate Comments
Rate Tax Compared Rate Rules,
Section Reference Tax Rules
1984
respect of
international phone
cell
Deduction of tax at 17B &
Sec 109 5% N/A N/A No Sec 53A &53J 5% N/A No Changes
source from rent 17BB
Deduction of tax for
rendering , services Proviso for non-
Sec 110 5% N/A N/A Yes Sec 52P 5% N/A N/A
from convention hall, deduction deleted
conference centre etc.
Deduction at source
from compensation
Sec 111 6%, 3% N/A N/A Yes Sec 52C 6%, 3% N/A N/A No Changes
against acquisition of
property
Deduction of tax at
Sec 112 source from export 10% N/A N/A Yes Sec 53DD 10% N/A N/A No Changes
cash subsidy
Deduction of tax at
source from freight
Sec 113 15% N/A N/A Yes Sec 52M 15% N/A N/A No Changes
forward agency
commission
Deduction of tax
Sec 114 against purchase of 6% N/A N/A Yes Sec 52N 6% N/A N/A No Changes
power
Deduction of tax
from income received
Sec 115 from real estate 15% N/A N/A Yes Sec 53P 15% N/A N/A No Changes
developer to land
owner
Deduction of tax
from commission or
Sec 116 10% N/A N/A Yes Sec 53EE 10% N/A N/A No Changes
remuneration paid to
agent of foreign buyer

Snehasish Barua, FCA, Director of SMAC Advisory would like to express his sincere thanks and gratitude to his colleagues of SMAC especially Suraia Parveen, Heba Hossain, Ifthaker Hossen, Shuva Barai and remaining team members for making the Mapping of
TDS Rules 2023 with ITO & ITR 1984 to the readers easier and simpler.

Page 12 of 25
 Mapping of TDS Rules 2023 with ITO & ITR 1984
Presented by SMAC Advisory Services Limited
Income
ITA Withholding Rate as per
ITA 2023 Minimum ITO 1984 ITO 1984 Tax
2023 Particulars Tax Rules Withholding ITR 1984, Rate Comments
Rate Tax Compared Rate Rules,
Section Reference Tax Rules
1984
Applicable Applicable
Deduction of tax
Sec 117 rate N/A N/A Yes Sec 54 rate 10% or 12 N/A No Changes
from dividends
10% / 15% 15%
Deduction from
Online game has
Sec 118 income from lottery 20% N/A N/A Yes Sec 55 20% N/A N/A
been included
etc.
Deduction or
collection of tax
Rule-5 Sec 56 12
from income of
non-residents
Advisory or
Rule-5(1) 20% Sec 56 (1) 20.0% 12 N/A No Changes
consultancy service
Pre-shipment
Rule-5(2) 20% Sec 56 (2) 20.0% 12 N/A No Changes
inspection service
Professional service,
technical services,
technical know-how Rule-5(3) 20% Sec 56 (3) 20.0% 12 N/A No Changes
or technical
assistance Not
Sec 119 Architecture, interior Exceeding No
design or landscape 30% Rule-5(4) 20% Sec 56 (4) 20.0% 12 N/A No Changes
design, fashion design
or process design
Certification rating
Rule-5(5) 20% Sec 56 (5) 20.0% 12 N/A No Changes
etc.
Charge or rent for
satellite, airtime or
Rule-5(6) 20% Sec 56 (6) 20.0% 12 N/A No Changes
frequency, rent for
channel broadcast
Legal service Rule-5(7) 20% Sec 56 (7) 20.0% 12 N/A No Changes
Management service
including event Rule-5(8) 20% Sec 56 (8) 20.0% 12 N/A No Changes
management

Snehasish Barua, FCA, Director of SMAC Advisory would like to express his sincere thanks and gratitude to his colleagues of SMAC especially Suraia Parveen, Heba Hossain, Ifthaker Hossen, Shuva Barai and remaining team members for making the Mapping of
TDS Rules 2023 with ITO & ITR 1984 to the readers easier and simpler.

Page 13 of 25
 Mapping of TDS Rules 2023 with ITO & ITR 1984
Presented by SMAC Advisory Services Limited
Income
ITA Withholding Rate as per
ITA 2023 Minimum ITO 1984 ITO 1984 Tax
2023 Particulars Tax Rules Withholding ITR 1984, Rate Comments
Rate Tax Compared Rate Rules,
Section Reference Tax Rules
1984
Commission Rule-5(9) 20% Sec 56 (9) 20.0% 12 N/A No Changes
Royalty, license fee or
payments related to Rule-5(10) 20% Sec 56 (10) 20.0% 12 N/A No Changes
intangibles
Interest Rule-5(11) 20% Sec 56 (11) 20.0% 12 N/A No Changes
Advertisement
Rule-5(12) 20% Sec 56 (12) 20.0% 12 N/A No Changes
broadcasting
Advertisement
making [or Digital Rule-5(13) 15% Sec 56 (13) 15.0% 12 N/A No Changes
marketing]
Air transport or water
transport [ not being
the carrying services Rule-5(14) 7.5% Sec 56 (14) 7.5% 12 N/A No Changes
mentioned in sections
102 or 103A]
From ITO 1984,
omitted
"manufacturing,
Contract or sub- process or
Rule-5(15) 7.5% Sec 56 (15) 7.5% 12 N/A
contract conversion, civil
work, construction,
engineering or works
of similar nature."
Supplier Rule-5(16) 7.5% Sec 56 (16) 7.5% 12 N/A No Changes
Capital gain Rule-5(17) 15% Sec 56 (17) 15.0% 12 N/A No Changes
Insurance premium Rule-5(18) 10% Sec 56 (18) 10.0% 12 N/A No Changes
Rental of machinery,
Rule-5(19) 15% Sec 56 (19) 15.0% 12 N/A No Changes
equipment etc.
Dividend- Rule-5(20) Sec 56 (20) 12 N/A
(a) company,
Rule-5(20)(1) 20% Sec 56 (20)(a) 20.0% 12 N/A No Changes
fund and trust

Snehasish Barua, FCA, Director of SMAC Advisory would like to express his sincere thanks and gratitude to his colleagues of SMAC especially Suraia Parveen, Heba Hossain, Ifthaker Hossen, Shuva Barai and remaining team members for making the Mapping of
TDS Rules 2023 with ITO & ITR 1984 to the readers easier and simpler.

Page 14 of 25
 Mapping of TDS Rules 2023 with ITO & ITR 1984
Presented by SMAC Advisory Services Limited
Income
ITA Withholding Rate as per
ITA 2023 Minimum ITO 1984 ITO 1984 Tax
2023 Particulars Tax Rules Withholding ITR 1984, Rate Comments
Rate Tax Compared Rate Rules,
Section Reference Tax Rules
1984
(b) any other
person, not being a
Rule-5(20)(2) 30% Sec 56 (20)(b) 30.0% 12 N/A No Changes
company, fund and
trust
Artist, singer or
Rule-5(21) 30% Sec 56 (21) 30.0% 12 N/A No Changes
player
Salary or
Rule-5(22) 30% Sec 56 (22) 30.0% 12 N/A No Changes
remuneration
Exploration or
drilling in petroleum Rule-5(23) 5.25% Sec 56 (23) 5.25% 12 N/A No Changes
operations
Survey for Coal, oil or
Rule-5(24) 20% Sec 56 (24) 5.25% 12 N/A Rate Change
gas exploration
Fees, etc. of surveyors
of general insurance Rule-5(25) 5.25% Sec 56 (24A) 20.00% 12 N/A Rate Change
company
Any service for
making connectivity
between oil or gas Rule-5(26) 5.25% Sec 56 (25) 5.25% 12 N/A No Changes
field and its export
point
Any payments against
any services not N/A N/A Sec 56 (26) 20.0% 12 N/A Omitted
mentioned above
Bandwidth payment Rule-5(27) 10.0% Sec 56 (27) 10.0% 12 N/A No Changes
Courier Services Rule-5(28) 15% N/A N/A N/A N/A Newly added
Any other payments Rule-5(29) 20% Sec 56 (28) 20.0% 12 N/A No Changes

Snehasish Barua, FCA, Director of SMAC Advisory would like to express his sincere thanks and gratitude to his colleagues of SMAC especially Suraia Parveen, Heba Hossain, Ifthaker Hossen, Shuva Barai and remaining team members for making the Mapping of
TDS Rules 2023 with ITO & ITR 1984 to the readers easier and simpler.

Page 15 of 25
 Mapping of TDS Rules 2023 with ITO & ITR 1984
Presented by SMAC Advisory Services Limited
Income
ITA Withholding Rate as per
ITA 2023 Minimum ITO 1984 ITO 1984 Tax
2023 Particulars Tax Rules Withholding ITR 1984, Rate Comments
Rate Tax Compared Rate Rules,
Section Reference Tax Rules
1984
Newly added:
In Table 2:
Sly No: 6, Heading
No: 26.02 HS Code:
2602.00.00
Manganese
ores/concentrates,
including ferruginous
manganese ores and
concentrates with a
manganses content
Not Not
Collection of tax of 20% or more
Sec 120 Exceeding Rule-7 Multiple Rates Yes Sec 53 Exceeding 17A Multiple Rates
from importer calculated on the dry
20% 20%
weight

In Table 4:
Sl. No: 143, Heading
No: 7108, HS Code:
7108.12.10
Gold dores imported
by industrial IRC
holder VAT
compliant gold
refinery
Collection of tax
Sec 121 from export 10% N/A N/A Yes Sec 53B 10% 17C N/A No Changes
manpower
Collection of tax 1%, reduce, 1%, reduce,
Sec 123 N/A N/A Yes Sec 53BB N/A N/A No Changes
from export income exemption exemption
Deduction of tax
from any income
remitted from aboard
Sec 124 10%, 7.5% N/A N/A Yes Sec 53Q 10%, 7.5% N/A N/A No Changes
in connection with
any service, revenue,
sharing etc.
Snehasish Barua, FCA, Director of SMAC Advisory would like to express his sincere thanks and gratitude to his colleagues of SMAC especially Suraia Parveen, Heba Hossain, Ifthaker Hossen, Shuva Barai and remaining team members for making the Mapping of
TDS Rules 2023 with ITO & ITR 1984 to the readers easier and simpler.

Page 16 of 25
 Mapping of TDS Rules 2023 with ITO & ITR 1984
Presented by SMAC Advisory Services Limited
Income
ITA Withholding Rate as per
ITA 2023 Minimum ITO 1984 ITO 1984 Tax
2023 Particulars Tax Rules Withholding ITR 1984, Rate Comments
Rate Tax Compared Rate Rules,
Section Reference Tax Rules
1984
Collection of tax on
transfer etc. of
property
(a) Rate of tax for
land or land &
building located in
the following
commercial areas:
Gulshan, Banani,
8% of the deed
Motijheel, Dilkhusha, 4% of the deed
value or taka
North South Road, value or taka Changes in Rate &
20,00,000/-
Motijheel Expansion Tk. 20 lac per 10,80,000/- amount
whichever is
areas and Mohakhali katha (1.65 whichever is higher
higher
of Dhaka decimal) for
land , Tk. 8% of the deed
4% of the deed
1000/- per value or taka
Karwan Bazar of value or taka Changes in Rate &
sqm for 12,00,000/-
Sec 125 Dhaka 6,00,000/- amount
any structure , whichever is
whichever is higher
building, flat, higher
apartment or 8% of the deed
4% of the deed
floor space, value or taka
Agrabad and CDA Rule-6 (a) Sec 53H N/A 17 II value or taka Changes in Rate &
10% of the 8,00,000/-
Avenue of Chittagong 3,60,000/- amount
deed value whichever is
whichever is higher
higher
Narayanganj, Banga 8% of the deed
4% of the deed
Bandhu Avenue, value or taka
value or taka Changes in Rate &
Badda, Sayedabad, 8,00,000/-
3,60,000/- amount
Postogola and whichever is
whichever is higher
Gandaria of Dhaka higher
Uttara Sonargaon 8% of the deed
4% of the deed
Janapath, Shahbag, value or taka
value or taka Changes in Rate &
Panthapath. 12,00,000/-
6,00,000/- amount
Banglamotor, Kakrail whichever is
whichever is higher
of Dhaka higher

Snehasish Barua, FCA, Director of SMAC Advisory would like to express his sincere thanks and gratitude to his colleagues of SMAC especially Suraia Parveen, Heba Hossain, Ifthaker Hossen, Shuva Barai and remaining team members for making the Mapping of
TDS Rules 2023 with ITO & ITR 1984 to the readers easier and simpler.

Page 17 of 25
 Mapping of TDS Rules 2023 with ITO & ITR 1984
Presented by SMAC Advisory Services Limited
Income
ITA Withholding Rate as per
ITA 2023 Minimum ITO 1984 ITO 1984 Tax
2023 Particulars Tax Rules Withholding ITR 1984, Rate Comments
Rate Tax Compared Rate Rules,
Section Reference Tax Rules
1984
8% of the deed
4% of the deed
value or taka
Nababpur and value or taka Changes in Rate &
6,00,000/-
Fulbaria of Dhaka 3,00,000/- amount
whichever is
whichever is higher
higher
(b) Rate of tax for
land or land &
building located in
the following areas:
Uttara (Sector 1-9), Previous areas:
Khilgaon Uttara (Sector 1-9),
rehabilitation area Khilgaon
(beside 100 feet road), 8% of the deed rehabilitation area
4% of the deed
Azimpur, Rajarbagh value or taka (beside 100 feet
value or taka
rehabilitation area 3,00,000/- road), Azimpur,
90,000/-
(beside bishwa road), whichever is Rajarbagh
whichever is higher
Agrabad, Halisohor, higher rehabilitation area
Pachlaish, Nasirabad, (beside bishwa road),
Mehedibag of Bandhara DOHS,
Chittagong Bashundhara
Gulshan, Banani,
Banani DOHS, Rule-6 (b) Sec 53H N/A 17 II
8% of the deed
Dhanmondi, 4% of the deed
value or taka Previous areas:
Baridhara DOHS, value or taka
10,00,000/- Gulshan, Banani and
Mohakhali DOHS, 3,00,000/-
whichever is Baridhara of Dhaka
Bashundhara (Block whichever is higher
higher
A-J), Niketon,
Baridhara of Dhaka
Rajuk Purbachal
8% of the deed
Residential Model 4% of the deed
value or taka Previous areas:
Town, Bashundhara value or taka
3,00,000/- Dhanmondi of
(Block K-P) and 2,40,000/-
whichever is Dhaka
Jhilmil Residential whichever is higher
higher
area

Snehasish Barua, FCA, Director of SMAC Advisory would like to express his sincere thanks and gratitude to his colleagues of SMAC especially Suraia Parveen, Heba Hossain, Ifthaker Hossen, Shuva Barai and remaining team members for making the Mapping of
TDS Rules 2023 with ITO & ITR 1984 to the readers easier and simpler.

Page 18 of 25
 Mapping of TDS Rules 2023 with ITO & ITR 1984
Presented by SMAC Advisory Services Limited
Income
ITA Withholding Rate as per
ITA 2023 Minimum ITO 1984 ITO 1984 Tax
2023 Particulars Tax Rules Withholding ITR 1984, Rate Comments
Rate Tax Compared Rate Rules,
Section Reference Tax Rules
1984
Kakrail, Previous areas:
Segunbagicha,Bijoy Kakrail,
Nagar, Eskaton, Segunbagicha Road,
Green Road, Elephant Road,
Elephant Road, Fakirapool,
Fakirapool, Arambagh,
Arambagh, Maghbazar (within
Maghbazar (within 8% of the deed one hundred feet of
4% of the deed
one hundred feet of value or taka main road). Tejgaon
value or taka
main road). Tejgaon 5,00,000/- Industrial Area, Sher-
1,80,000/-
Industrial Area, Sher- whichever is e-Banglanagar
whichever is higher
e-Banglanagar higher Administrative Area,
Administrative Area, Agargaon
Agargaon Administrative
Administrative Area,Lalmatia,
Area,Lalmatia, Mohakhali DOHS,
Cantonment of Cantonment of
Dhaka and Khulshi of Dhaka and Khulshi
Chittagong of Chittagong
Kakrail,
Segunbagicha,
8% of the deed
Bijoynagar, Eskaton, 4% of the deed
value or taka
Green Road, value or taka Changes in Rate &
2,50,000/-
Elephant Road area 1,20,000/- amount
whichever is
(outside one hundred whichever is higher
higher
feet of main road) of
Dhaka
Green Road (from 8% of the deed
4% of the deed
Road 3 to 8 of value or taka
value or taka Changes in Rate &
Dhanmondi 5,00,000/-
2,40,000/- amount
Residential Area of whichever is
whichever is higher
Dhaka) higher

Snehasish Barua, FCA, Director of SMAC Advisory would like to express his sincere thanks and gratitude to his colleagues of SMAC especially Suraia Parveen, Heba Hossain, Ifthaker Hossen, Shuva Barai and remaining team members for making the Mapping of
TDS Rules 2023 with ITO & ITR 1984 to the readers easier and simpler.

Page 19 of 25
 Mapping of TDS Rules 2023 with ITO & ITR 1984
Presented by SMAC Advisory Services Limited
Income
ITA Withholding Rate as per
ITA 2023 Minimum ITO 1984 ITO 1984 Tax
2023 Particulars Tax Rules Withholding ITR 1984, Rate Comments
Rate Tax Compared Rate Rules,
Section Reference Tax Rules
1984
Uttara (Sector 10 to
14), Nikunj (south),
Nikunj (North),
Badda Rehabilitation
8% of the deed
Area, Ganderia 4% of the deed
value or taka
Rehabilitation Area, value or taka Changes in Rate &
1,20,000/-
Syampur 60,000/- amount
whichever is
Rehabilitation Area, whichever is higher
higher
IG Bagan
Rehabilitation Area,
Tongi Industrial Area
of Dhaka
Syampur Industrial 8% of the deed
4% of the deed
Area, Postagola value or taka
value or taka Changes in Rate &
Industrial Area and 1,00,000/-
48,000/- amount
Jurain Industrial Area whichever is
whichever is higher
of Dhaka higher
Khilgaon
Rehabilitation Area
8% of the deed
(beside less than 100 4% of the deed
value or taka
feet road), Rajarbagh value or taka Changes in Rate &
1,50,000/-
Rehabilitation Area 72,000/- amount
whichever is
(beside 40 feet and whichever is higher
higher
other internal road) of
Dhaka
8% of the deed 4% of the deed
Goran (beside 40 feet
value or taka value or taka
road) and Hajaribagh Changes in Rate &
60,000/- 30,000/-
Tannery Area of amount
whichever is whichever is
Dhaka
higher higher.
(c) Rate of tax for
land or land &
building located in
the following areas:

Snehasish Barua, FCA, Director of SMAC Advisory would like to express his sincere thanks and gratitude to his colleagues of SMAC especially Suraia Parveen, Heba Hossain, Ifthaker Hossen, Shuva Barai and remaining team members for making the Mapping of
TDS Rules 2023 with ITO & ITR 1984 to the readers easier and simpler.

Page 20 of 25
 Mapping of TDS Rules 2023 with ITO & ITR 1984
Presented by SMAC Advisory Services Limited
Income
ITA Withholding Rate as per
ITA 2023 Minimum ITO 1984 ITO 1984 Tax
2023 Particulars Tax Rules Withholding ITR 1984, Rate Comments
Rate Tax Compared Rate Rules,
Section Reference Tax Rules
1984
Within the
jurisdiction of
Rajdhani Unnayan
Kartripakya (RAJUK)
and Chittagong 8% of deed value 4% of deed value Changes in Rate
Development
Authority (CDA)
except areas specified
in schedule (a) and (b)
Within the
jurisdiction of
Gazipur,
Narayanganj,
Munshiganj,
Manikganj, Narsingdi,
Dhaka and
Chittagong districts
[excluding Rajdhani Rule-6 (c) Sec 53H N/A 17 II
Unnayan Kartripakya
(RAJUK) and
6% of deed value 3% of deed value Changes in Rate
Chittagong
Development
Authority (CDA)],
and within any City
Corporation
(excluding Dhaka
South City
Corporation and
Dhaka North City
Corporation) and
Cantonment Board
Areas within the
jurisdiction of a
6% of deed value 3% of deed value Changes in Rate
paurasabha any
district headquarter
Snehasish Barua, FCA, Director of SMAC Advisory would like to express his sincere thanks and gratitude to his colleagues of SMAC especially Suraia Parveen, Heba Hossain, Ifthaker Hossen, Shuva Barai and remaining team members for making the Mapping of
TDS Rules 2023 with ITO & ITR 1984 to the readers easier and simpler.

Page 21 of 25
 Mapping of TDS Rules 2023 with ITO & ITR 1984
Presented by SMAC Advisory Services Limited
Income
ITA Withholding Rate as per
ITA 2023 Minimum ITO 1984 ITO 1984 Tax
2023 Particulars Tax Rules Withholding ITR 1984, Rate Comments
Rate Tax Compared Rate Rules,
Section Reference Tax Rules
1984
Areas of any other
4% of deed value 2% of deed value Changes in Rate
Pauroshova
Any other area not
specified in schedule 2% of deed value 1% of deed value Changes in Rate
(a), (b) and (c)
Not exceed
higher of the
following: Tk.
1600/-Sqm
Collection of tax for using
Sec 126 from real estate or resident), Tk. N/A N/A Yes Sec 53F Table wise 17H N/A Changes in Rate
land developer 6500/- for
using
commercial
sqm, 5% of
the deed value
Collection of tax
from commission on
Sec 127 govt. stamp, court 4% N/A N/A Yes N/A N/A N/A N/A New Section
fees and cartridge
paper
Collection of tax
Sec 128 from lease of 4% N/A N/A Yes Sec 53H 4% 17 I N/A No Changes
property
Collection of tax
Sec 129 from cigarette 10% N/A N/A Yes Sec 52B 10% N/A N/A No Changes
manufacturers
Tk. 45,000/- Tk. 45,000/-
for one for one
Collection of tax section brick section brick
Sec 130 from brick field N/A N/A No Sec 52F field N/A N/A No Changes
manufacturers Tk. 70,000/- Tk. 70,000/-
for one and for one and
half section half section

Snehasish Barua, FCA, Director of SMAC Advisory would like to express his sincere thanks and gratitude to his colleagues of SMAC especially Suraia Parveen, Heba Hossain, Ifthaker Hossen, Shuva Barai and remaining team members for making the Mapping of
TDS Rules 2023 with ITO & ITR 1984 to the readers easier and simpler.

Page 22 of 25
 Mapping of TDS Rules 2023 with ITO & ITR 1984
Presented by SMAC Advisory Services Limited
Income
ITA Withholding Rate as per
ITA 2023 Minimum ITO 1984 ITO 1984 Tax
2023 Particulars Tax Rules Withholding ITR 1984, Rate Comments
Rate Tax Compared Rate Rules,
Section Reference Tax Rules
1984
Tk. 90,000/- Tk. 90,000/-
for two for two
section brick section brick
field. field.
Tk. 150,000/- Tk. 150,000/-
for automatic for automatic
brick field brick field
City-3K, other City-3K, other
Collection of tax at city- city-
the time of issuance 2K,Municipal 2K,Municipal
Sec 131 N/A N/A No Sec 52K N/A N/A No Changes
or renewal of trade (city)-1K, (city)-1K,
license Municipal Municipal
(other)-500/- (other)-500/-
5% of total
Collection of tax
freight receive
Sec 132 from shipping 5%, 3% N/A N/A Yes Sec 53AA 62A N/A No Changes
in or out of
business of a resident
BD
3% of total
freight receive
Collection of tax from services
Sec 132 from shipping 5%, 3% N/A N/A Yes Sec 53AA rendered 62A N/A No Changes
business of a resident between two
or more
countries
Collection of tax on
Sec 133 sales by public 10% , 1% (tea) N/A N/A Yes Sec 53C 10% 17D N/A No Changes
auction
Collection of tax
15% on face
from transfer of share
Sec 134 value or fair N/A N/A Yes N/A N/A N/A N/A New Section
of private limited
value
company
Collection of tax
Sec 135 from transfer of 5% N/A N/A Yes Sec 53M 5% N/A N/A No Changes
securities

Snehasish Barua, FCA, Director of SMAC Advisory would like to express his sincere thanks and gratitude to his colleagues of SMAC especially Suraia Parveen, Heba Hossain, Ifthaker Hossen, Shuva Barai and remaining team members for making the Mapping of
TDS Rules 2023 with ITO & ITR 1984 to the readers easier and simpler.

Page 23 of 25
 Mapping of TDS Rules 2023 with ITO & ITR 1984
Presented by SMAC Advisory Services Limited
Income
ITA Withholding Rate as per
ITA 2023 Minimum ITO 1984 ITO 1984 Tax
2023 Particulars Tax Rules Withholding ITR 1984, Rate Comments
Rate Tax Compared Rate Rules,
Section Reference Tax Rules
1984
Collection of tax
from transfer of share
Sec 136 15% N/A N/A Yes Sec 53N 15% N/A N/A No Changes
of shareholder of
stock exchanges
Collection of tax 0.05% on
Sec 137 from member of transaction N/A N/A Yes Sec 53BBB 0.05%,10% N/A N/A New condition
stock exchanges value
Collection of tax
from motor vehicles N/A
plying commercially
Bus having seats
16,000/- 16,000/-
exceeding 52
Bus having seats not
11.500/- 11.500/-
exceeding 52
Air conditioned Bus 37,500/- 37,500/-
Double decker Bus 16,000/- 16,000/-
Air conditioned (AC)
16,000/- 16,000/-
Minibus/Coaster
Non-AC
6,500/- 6,500/-
Minibus/Coaster
Sec 138
Prime mover 24.000/- 24.000/-
Truck, Lorry or Tank N/A N/A Yes Sec 53Q N/A N/A No Changes
Lorry having payload
16,000/- 16,000/-
capacity exceeding
five tons
Truck, Lorry or Tank
Lorry having payload
capacity exceeding
9,500/- 9,500/-
one and half tons but
not exceeding five
tons
Truck, Lorry or Tank
4.000/- 4.000/-
Lorry having payload
Snehasish Barua, FCA, Director of SMAC Advisory would like to express his sincere thanks and gratitude to his colleagues of SMAC especially Suraia Parveen, Heba Hossain, Ifthaker Hossen, Shuva Barai and remaining team members for making the Mapping of
TDS Rules 2023 with ITO & ITR 1984 to the readers easier and simpler.

Page 24 of 25
 Mapping of TDS Rules 2023 with ITO & ITR 1984
Presented by SMAC Advisory Services Limited
Income
ITA Withholding Rate as per
ITA 2023 Minimum ITO 1984 ITO 1984 Tax
2023 Particulars Tax Rules Withholding ITR 1984, Rate Comments
Rate Tax Compared Rate Rules,
Section Reference Tax Rules
1984
capacity not
exceeding one and
half tons
Pickup van, human
hauler, maxi or auto 4.000/- 4.000/-
rickshaw
Air conditioned
11,500/- 11,500/-
Taxicab
Non-AC Taxicab 4,000/- 4,000/-
Collection of tax
from operations of
marine vessels
Taka 125 per Taka 125 per
passenger passenger
(carrying (carrying
capacity of an capacity of an
Inland ships engaged
inland ship inland ship
in carrying passengers
shall be the shall be the
in inland water
capacity of capacity of
Sec 139 daytime flying daytime flying
in smooth in smooth
N/A N/A Yes Sec 53R N/A N/A No Changes
waters) waters)
Cargo, Container
(multipurpose) and
Taka 170 per Taka 170 per
Coaster engaged in
gross tonnage gross tonnage
carrying goods in
inland water
Dump barge engaged
Taka 125 per Taka 125 per
in carrying goods in
gross tonnage. gross tonnage.
inland water

Snehasish Barua, FCA, Director of SMAC Advisory would like to express his sincere thanks and gratitude to his colleagues of SMAC especially Suraia Parveen, Heba Hossain, Ifthaker Hossen, Shuva Barai and remaining team members for making the Mapping of
TDS Rules 2023 with ITO & ITR 1984 to the readers easier and simpler.

Page 25 of 25