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(% " " O " , . %"% + " H +" d
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*{ ? X" " ,;

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" + T œ +$ " *{ e *{q
? X 8Á " " q ? X. V , TV ,
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(y) l ,)" % ]"% % '"
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(•) . ( " ?"gh / "0, + " H + e T



16380 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023

(<) ? -T (2) . 7 P “ ,T <= . T " "F, "


m  ,m l , %" • + , ~" ·"
" . C " 75% 7 + " H ? X {•
.Ž" Œ %H " † V " #" C " 75"%
G " " :

" H " 7, + " H ? X { • .Ž" Œ %H . †


" "F ¡ m ml " 75"% . T #"7 { " ।

<<| 75"% T - "MT| " B


75% " " , 7 :

( ) – " H [o " ;
(d) . ( " " :

" H " 7, % H ' \" e


# {F " F' " q % œ t / " ", x„ "
F"S . T " P #"7 { " ।

<4| % H ' \" F"S #"7 {


T |(2) % H ' \" " "
+ " H + " " V " ¬" % H '\
t"% V " " ।
(<) + " H +" t"% " "F % "
% H % " 75% " " :

" H " 7, . C ? "% % tC H"Ã


' b # H " " ।
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(4) % H % " t"% ,


7 œ , % % , + " H + e T " ।

<p| (% V " T - "MT|(2) . C " (%


V " 7 %S , Ä ~, l ~ l (% (" "H
% ]"% "H T"7 U।

(<) " " #q b ~ " . "%


" £ YI ( ’ H) F ~ 7| "% " £ 2 (. ) X~ , % % ,
+ " H + e T % T (% V " " ।

<Y| W " ( * T # " F"S T - "MT|(2) "


b + sk F" # \ #" %~ W * T ( " % ?b
e "H T c T "' , + " H + e , %
% , . f"g"h T " T " :

" H " 7, T " % " $" H 4I ( SH)


' ", T " ।

(<) " H % d "


b" W " ( * T # " ।

(4) " % j‰ % # 1 " "


# W " ( * T # " ।

(p) " " b" 2I ( H) F ~


+ " H + e T %" T % W # " ,
" q M . + “X , % "5 , žo % ˆ ?"™ , ( .%. .% ) . F"S
+ " H + e , % % , q " H t " " ।
16382 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023

(Y) " % " B b ?b


b e V" ' \" " W " ( * T %¸ " 

( ) " " " " r;

(d) . C " + sk # 1 # "'~ 7 " ?b


? " " "
r ?"z§"7 U H T , ,% +H "x
7 ? " " " r e
" '" & #' ;. +

(,) . C " 7 ?b ?
" ? " " " r e
# {F " F' " & 7 " ? " .% %
H " 7 ‚ š{ <I ( H) H +H ' ~ F%
T ।

(Z) + sk " b + sk "


. C " V " " " H . C " ।

§।. ? -T ?"gh / "0, “ + sk b”


" ‡ˆ " 

( ) " , $ #T
% ?"zd"7 U H T " " r
+ " H +" " . C " b 7 ?b
? & , 7| & ?"z§"7 U #' j " ;

(d) . C " 7 " ( ) . ?zd


+ sk b & , 7| & ?"z§"7 U #' "x;
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(,) " " " ?"zd"7 U % H


T " ?b " ?"z§"7 U H T ;. +

(y) + " H + e q " H t7 . C " b


7 7 ( ), (d) (,) . " "

(=) " W " ", " ^ ^


% + " H +" ab cÅ # 1 (valuation firm) e
cÅ " " ।

(…) ? -T (=) . ?"gh / "0, + " H + , % % , #"


" H " " ।

§ |. T “ % ” " + " H + e , % % ,


q " H T 7U % " (eligible collateral) ‡ˆ " ।

<Z| 8 Á " " ", F"S T - "MT|(2) "


8Á " " , % % k, ' " ? "H T c T "'
%~ %" <Y (Æ H) H +"H T " ।

(<) " e •, l" ’ % H '\


H "S " ", % T " + " H + , % % , " H
" ।
(4) ? -T (2) . T žÇ " l
" " ? "H T c T "' H Y( } )
' ", T H T " " ।
16384 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023

(p) . ( 7 /" " l


" " ? "H T c T "' H Y ( } ) ' ",
T H T " . ( 7 d " Y ( } )
_ " %"] . + + " H +" t"% " "F ( 4( ) _ " %"]
? H Y ( } ) ' , 7` % " ।

<=| l ,)" T - "MT|(2) "


+ " H +" / t"% " " l ,) " " ।

(<) " l " W " ,# , " . +?


* [ % “" /" + " H +" / t"% V " " ।

(4) 7 ?"g"h l ,- , "


+ " H + e , % % , T %" T ?
l c" c T " " , " " ।

<…| $ \ T " T - "MT|(2) "


% k, ' " ? "H T c T "' <Y (Æ H) H +"H T c"Å
$ \ " T " d" " ।

(<) ? -T (2) . 7 P “ , " #"


" . C " $ \, ? 7' " “ , + " H
+" / t"% " , ? " d "
=( ) _ . ( # " d " =( ) _ ,7 " HM ,
T % 5` T " d" ।
(4) ? -T (<) . 7 P “ , + " H + 7 . %"% •k
7, " (% ," " ?b \ T "
d % % T #" , " + " H + ? -T (<) .
?zd % T Y( } ) _ 7` T " " ।
evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16385

<3| # 1" |( _ " ( " 7


P “ ,W # + -
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+ " H +" " H t7 #" { , % % ,
d W V + " H +" # " ।

(<) ? -T (2) . T # G + " H + "H


+ " # " ।

(4) " d W V tu" " " C W


* T # " ।

(p) #" { q d W V #¤ "


. + + " H +" " H t7 , % % , ?b + " H +"
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(Y) ? -T (p) . T # G + " H + "H


+ - " # " ।

(Z) + " H + q d W V H b . + °„ ` M"


" H " ।
(=) q d W V % °„ ` " /" + sk W V "
b ? $ " *"7 , # " " , . + tC W V % °„ ` "
d " #" { ? = ( ) 7 " %"] + sk
W V " %"% " ।
16386 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023

(…) ? -T (=) . T t7 q d W V " ¯


" +ž¾ b 4I ( SH) " %"] + " H +" ~ (
" " . + ?b M" + " H +" œ ` °„ ` " ।

(3) + " H + + sk +$ ~ q d W V "


# " " . + " " H ›%" "MT L , ¡l " *{"
"MT L , + " H ? X { • .Ž" Œ % H , ¿ " • m
{ • % (RJSC) . ~ †" "MT L (" "
#" $ V " t" T " " + sk +$ . ( "
?"gh / "0, #" $ V " ।

(2I) " q d W V "


ab " ? -T (…) . T " "F, + " H +
- yM " " ।

(22) q d W V " ab b ?b "


# G + " H + e T % ,7 Y( } ) _ " T
" , 7` " +
7U " ।

(2<) ? -T (p) (Y) . T " b, q d W V "


ab " . + ? -T (…) . T ?b a b È"œ (
" ( %¸ " + sk ?b W V " <(f )
% % # ~ " #± ¦ XH #
" ।
(24) . ( ( _ " ( " 7 P “ ,
? -T (2<) . T t7 XH # G < (f ) % " %"] q d
W V ~#± "H T " " + sk ,
FS% , ? M" t"% 5"% È"œ | %% "
" . + . C %% + sk W V% ( " F"S W
( " 75%" T Vj " ।
evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16387

42| * [ % “" T - "MT| + " H +" / t"%


" " , " B b e ^ W" ? ("
" * [ % “ " , 7 :

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" + - % #b
;

(d) . C " b

( ) 7 " ?b ? "
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, % , · " + ." •, % +H
"x ;

(() 7 ?b ? " ?
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#' ;

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, +H % " + sk "x;

(y) q d W V " ¯ " b:

" H " 7, W" * [ % “" F"S + sk W"


(Cost of Fund) ( " M X " " ।

4<| %€ “-W " T |. ( ( _


" ( " 7 P “ , " ? ~
" ^ " W " " (write off) " ?b
" + sk W ( " ( , #5 " T Vj " ।
16388 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023

M1
#¤ , F, H , v # H, {

44| ( # " |(2) + " "H † q #" {


+ " H + e T œ " " _ %G ?b
_ " ?b e q " . X $ S '-F
. + ( _ " HM 7 " 7 C C ' " #¤
" ।

(<) ? -T (2) . T #¤ q ( " X+ ( ,


<I2Y . T pI . T t " . + + " H + e T œ "
7U ab F e F " " ।

(4) + " H + . + + " H ¿ " •m ~


" " [7 " X+ ( , <I2Y . T < .
? -T (…) . +L +$ " " ] ( tC
# " ? $ " F"S " X+ ( , <I2Y . T 4Y
. T t7 F" F # " #" ? $ "
" ।

(p) " ( ?b
$ #T % . + š{ 4 ( ) e
F " ।
4p| F # " d # H | T 44 t7
( F # " _ HM 4( ) %" %"] + " H
+" ~ d " . + " "~ ? "K
# H " . + š{ Y ( } ) _ # H d" . + + " H
+ # " d" ?b % % T 4 ( ) % 7` T "
" ।
evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16389

4Y| # h $ " # H # H| T 44 . T


#¤ q ? "HM F $ S, '- , “{ X "
, # t ," %? ”,
Hd " # h $" _ # H " . + + " H +"
d" 2Y ( " " ) " %"] ?b c Ë # š{ % < (f ) X
– S # H " ।
4Z| H |(2) ( " ' C " T "w ,
( _ " ( " 7 P “ , + " H + 7
" % ? . . T % ‚ + " "H † q "
? ” Hd ‡ l
m , ( d " Ì ) H " "
. + W V N 7 $ " W" Í "x $ H
" " . + . C H % G + " H + ?b H"
' \" #¤ q # " " . X t . +H "HM ?b
" " ।
(<) ( _ " ( " ' C T "w , . +
? -T (2) . T žŸ , + " H + 7 " % ? .
. T % ‚ + " "H † q " ?
” Hd ‡ l m ,
( d " Ì ) 8Î t8Î' " F " " . + + " H
+ ( h " " ?b F ' \" #¤ q # " " . X
t +H "HM ?b " " " ।

(4) T <= . T ,- l F"S + " H + ? -


T (2) . T H" ' \" #¤ q +"H . X t H q
# 1" + sk & +$ " " ।
(p) ? -T (2) . T H 7 ? -T (<) . T F 7
% % % " _ e T %" %"]
+ sk ? ” Hd ‡
l m , ( d " Ì ) d
. + _ " " Ï v# ?b ?
” Hd ‡ l , % , %
F" ‰ " ।
16390 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023

(Y) ? -T (2) . T H 7 ? -T (<) . T F 7


b + sk ? ” Hd
‡ l 7 , % , % F " H
) ?b ? ” Hd ‡
" M " L " " |

(Z) + " H + , + sk . + ? l
" XH # " , _ e #¤ q # " ? +H "HM
# H " " |
(=) ( _ ( " 7 P “ , "
d" $ H " e # \W " ",
" ‚{ 7 " ?"g"h + " H + + sk W " , V
"FS " % H " " |
4=| F |(2) " X+ ( , <I2Y (<I2Y " 2Z +
( ), Bangladesh Chartered Accountants Order, 1973 (P.O No. 2
of 1973) ( _ " ( t " F
7U 7 " b ( F 7U
+ " H + e t"% . + ab " , T 44 . T #¤ q
$ S t " '-F ( F
" " Ð
(<) _ ' \" + " H +" / t"%
V / ? -T (2) . ? z d F " , " . + ?b F + " H
+ e q " H 7 T t7 F 75% " ।

(4) ? -T (<) . T F " ", % "


+ " H +" " 7 ? -T (<) . T 6b F"
. F" #" , " + " H + ?b
F 6b " " . + #" F T
" ।
evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16391

(p) 7 " F B M" •k , " _F ' " ?b


M " + " H + " d '" " , 7 :

( ) . ( " T c ª "x
# È " e |
T +yX "x;
(d) " È c T YI ( ’ H) H + H "B
% , "x;
(,) ," # " Ñ "
ÒÈ % yX "x;
(y) ," "H "T 7" k ?b M"
"€ "x।
(Y) ? -T (<) (4) . T 6b F " " " #"
%" " + " H + 7 T k + sk
" F , 7 "HM F " " , " , "
" ।

(Z) + " H + 7 . %"% •k 7, "


F "7 " " F ‰ " " "x ?
? ‰ " "x, " + " H + + sk F "
" F "7 U y M " ½%"%
H" *"7 , # " " ।

(=) ? -T (Z) . T # \ F" § •k " + " H


+ e k %" ? § # " , + " H + + sk
F " T < (f ) _ " " + -
F "7 U y M " " ।
16392 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023

(…) ? -T (=) . T " yM " +žœ F ?b y M 2Y


( " " ) " %"] + " H +" M" ~( " "
. + . ½ M" ?b M" œ ` °„ ` " ।

4…| , v , { |(2) + " H + 7 "


" 7 " v " " H# " " . +
tC " H v + " H + e T % œ "
" " ।
(<) ( d" $ H d "F{
" V " + sk b (
" " v # N " v #" " , ?b v #
+ " H + " " & +$ ?b +$ T
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43| + " H + " % • + "€ " "


| " ? " % 7 . %"%
_ e "€ " 7, " b # {F
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( ) % • + # " T ( , <I2< (<I2< " Y +( ). T <
. ( ) . +L % • +. „ ;

(d) & " T ( , <II3 (<II3 " 2Z + ( ) . T < .


(2Z) . +L "€ " . +T =.?zd &
"7 +5 ` T. „ ;
" ?b % "K b " "
+ " H + " " ।
evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16393

pI| + " H +" v # "H F% | + " H + " T


4I . T # G d W V q d W V . +.
( " T +^ 4I ( SH) " T %" W
7 " v. ¢ & " '" # H
" " ।
p2| + " H +" " H , " H T - "MT (" " F% |(2)
(% F *1Ó $ "
"F{ + " H + BC " H " H # T - "MT ("
" " , 7 :

( ) " k Ô
" k W Ô ’ + F ,
W" * [ % “ , 8 9 + 8 ,) +5 `
M" " H # " " 7 + sk
] c '" t " ;

(d) T 4Z t7 " H ? %G
" "HM $ " , d (" H ‚ . + ? "
?zd H T" " M ? "
?ÕÖ " M " ? , " ' (×
" tC " M " + " H +" ‰# G
% (" " " " H #
" " ;

(,) k " " " k k


Ô " " ib œ F"S T - "MT (" "
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16394 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023

(y) k " " ? +5 `


7 " M" k " 75% V
" H# " " ।

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M" " H " " , 7 :

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(d) " ? (% " O


7 # " "T ;

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(y) " [o ?_ M T +5 ` M" ।

(4) + " H + #"7 { F"S ? -T (2) (<) . T # \ " H ,


" H T - "MT % T +"H T "
" ।

(p) + " H + $ " # ( _ " # %


–S% " # q b (Natural Person) . (% W" ? * [
'„ " £ T . + #" " _ " 7 " % ? %² "
. + " "~ # H T " , # # H " ।

G%
"

p<| " v , { | + " H +"


~ 7 . %"% # % 7, " b " " "
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+ " H + ? ` " " . + "` " 
evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16395

( ) T %" %"] ?bC b , " , d" , ®


&" "x . C #" v, , ,
( d " ¡ ), S " ¡ Œ% d
" H# " " ;
(d) + " H +" ,' " t"% 5"% F% # G % "
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" ¡ ), S " ¡ Œ% $ ` Mœ Ã
(" H # " " ;

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" ¡ ), S " ¡ Œ% H F "
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L " " ।

p4| y M # " F% |(2) + " H +" ~T p< . T


"` 7 # % 7, " bT p . ? -T (2) . T ª
" " " " "x, " + " H
+ . ½ +5 ` M" . X y M # " ।

(<) + " H + ? -T (2) . T yM # " /" T p. ? -


T (2) . T ª b" #" b # " *"7 , #
š{ % < (f ) X – S . ½ +5 ` y M # H " ।

(4) + " H + #" %" " ? -T (2) . yM v


+ " "H " H %H" # " . +. C # H ?b b ? "
#T % , , ·" , % , % # T ?b
# 1" 7 " '" " b ?b y M "
" . %"% " # H " " ।
16396 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023

pp| y M # " |(2) " b " T p4 t7 "


yM # H " + sk b . ½ +5 ` 7 " "
" ।

(<) y M # "H + sk b ? "F % " b


tC % " " b " " " , ?b
" ¥ T ,• " ।

pY| " „ b " & |(2) T pp


. 7 P “ , " b " T p4 t7 " yM
# H " ?b b "F " b d" , T " , w T" ,
&" ® "x . C $ $ \, H , \ ‰-
" "K + " H + e T œ %"
. + T " b ® d" " ।

(<) ? -T (2) . ? z d " b7 $ $ \, H ,


\ ‰- " . ( " T pp . T # \ yM
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+ e . f"g"h F% # G " b N" #" H " , ?
z H " . + ?b $ $ \, H , \ ‰-
" Ã ? -T (2) t7 % d" " ।

pZ| . + + Ï d | " b " T p4 .


T yM # H 4( ) " %"] + " H + e T
%" %"] ? #T % , ,·" , % # T. +
? " , " ?b b 7 F "x
_ " . X + Ï + " H +" ~ d " ।
evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16397

p=| " |(2) # q b


b " T p4 t7 " yM # " ?b b
( . T 7U † " ,• " ।
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" ?b y M d " = ( ) " %"] e . f"g"h
T %" %"] ?b " ?"g"h + " H + " ~ ' ",
(" " " ।

(4) . ( . + ( " T 7 +H
" F"S #"7 { +H ? -T (<) . T d q (" . +
? Ø \ F"S #"7 { " ।

k% ]
#H $ V , % $, , 8 ,) . S

p…| #H $ V |(2) 7 " ~ . %"%


"€ " 7,

( ) ? V " # " %v ;

(d) ? F"S V " # " %v "x;

(,) ? V " "H "T ;

" ?b M X "K + " H + "


" ।
16398 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023

(<) ? -T (2) . T " M" + " H


+ " + " H +" 7 . %"% Ù " 7,
" 

( ) O" " "x;


(d) (% O" " "x;

(,) ? "H "T ;

(y) . + F c T ( h c T" H YI ( ’ H) H +"H


"B;

(•) . ( " " T ª "x;

( ) " " H ª "x;

(x) | T +y~ "x;

" ?b " #" b ? $ " *"7 , #


+ " H + ? -T (4) . $ V " " ।

(4) ? -T (<) . T M" + " H +


F"S B 7 " $ V " " , 7 :

( ) ? M" 7 " " H# ;

(d) ? M " %X 7T 7" F" H


" "F + " H +" " % 6b ;
evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16399

(,) ? *1Ó' " & ?"g"h . . T


b" H " "F ? d " 6b ;. +

(y) ? $ " #" " T %" %"]


?b + " H + e T %" %"] 7
" H# ।

(p) . T T " &


" b " M "7 H + " H + T " . +
. C " M (emolument) & + sk
" ।

(Y) + " H + ? -T (2) (<) . " + sk


" " ~ ' ", (" d " " ।

p3| % $, , 8 ,)
. S |(2) (% " " "
% '" $, d #" %" " , " %H5"%,
+ " H + d (" H ‚ Z (x ) % " . + #" " ?b %
T Z (x ) % 7` T ?b % $,
d (" H # " " ।

(<) ? -T (2) . (" H _ "


+ " H +" / t"% ? " (% "
" "H T " " 75% " ।
16400 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023

(4) . ( " " T ( _ " ( "


T " žÇ , % $, d (" "H % _
" ?b *1Ó $ " "
+ " H + . f"g"h BC Ú% # " " , 7 :

( ) " 8 ,) ;

(d) " " + -


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†K, Gg, Avãym mvjvg


wmwbqi mwPe|

†gvt ZvwRg-Di-ingvb, DccwiPvjK (DcmwPe), evsjv‡`k miKvix gy`ªYvjq, †ZRMuvI, XvKv KZ…©K gyw`ªZ|
†gvt bRiæj Bmjvg, DccwiPvjK (DcmwPe), evsjv‡`k dig I cÖKvkbv Awdm, †ZRMuvI,
XvKv KZ…©K cÖKvwkZ| website: www.bgpress.gov.bd

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