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Income-tax Ordinance, 1984 (Ord. No. XXXVI of 1984) Gi mskvab


8| Ordinance No. XXXVI of 1984 Gi section 2 Gi mskvab|- Income-tax Ordinance, 1984 (XXXVI of 1984), AZtci Income- tax Ordinance ewjqv DwjwLZ, section 2 Gi clause (45) Gi cwieZ wbic clause (45) cwZvwcZ nBe, h_vt"(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 not exceeding ten per cent of disclosed profit of relevant income year, arrear salary, advance salary, leave encashment or leave fare assistance and overtime, 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, approved gratuity fund and approved superannuation fund ;"| 9| Ordinance No. XXXVI of 1984 G bZb section 16CC Gi mwbek|- Income-tax Ordinance Gi section 16C Gici wbic bZb section 16CC mwbewkZ nBe, h_v t"16CC. Charge of minimum tax.- (1) This section shall apply to a company in the case where, for any reason whatsoever, including the sustaining of a loss, the setting off of a loss of an earlier year, the application of tax credits or rebates, or the claiming of allowances or deductions (including depreciation and amortization deductions) allowed under this Ordinance or any other law for the time being in force, tax is not payable or paid by such company for an assessment year, or tax payable or paid by such company for an assessment year is less than half per cent (0.50%) of the amount representing such companys turnover from all sources for that year or taka five thousand whichever is higher. (2) Where this section applies, (a) the aggregate of the companys turnover assessed for the assessment year shall be deemed to be the income of such company for the year chargeable to tax; (b) such company shall pay as income tax for the assessment year an amount equal to half per cent(0.50%) of the turnover assessed for the year or taka five thousand whichever is higher. Gi

Explanation: For the purposes of this section, turnover means (a) the gross receipts derived from the sale of goods;

(b) (c) (d)

the gross fees for rendering services or giving benefits including commissions or discounts; the gross receipts derived from any heads of income excluding income from capital gains and receipts under speculation business; the company's share of the amounts stated above of any association of persons of which the company is a member.|

10| Ordinance No. XXXVI of 1984 Gi section 19 Gi mskvab|- Income -tax Ordinance Gi section 19 Gi sub-section (23) Gi ci wbic bZb sub-section (24) Ges (25) mshvwRZ nBe, h_vt(24) Where an assessee, being a private limited company or a public limited company not listed with a stock exchange, discloses investments in it's equity received from any shareholder or director during any income year, the amount so received as equity not being received by crossed cheque or bank transfer, shall be deemed to be the income of such assessee for that income year classifiable under the head "Income from other sources". (25) Where an assessee, being a director of any company, makes any business tour abroad more than twice in any income year and the expenses of which are claimed by the company as an expenditure in its accounts, fifty per cent of such expenses excluding the expenses for the first two tours shall be deemed to be the income of the assessee for the income year in which the tours were made and such income shall be classifiable under the head "Income from other sources"." | 11| Ordinance No. XXXVI of 1984 Gi section 19B Gi mskvab|Income-tax Ordinance Gi section 19B Gi clauses (a) I (b) Gi cwieZ wbic clauses (a), (b), (c) I (d) cwZvwcZ nBe, h_vt(a) taka three hundred per square meter in the case of a building or apartment the plinth area of which does not exceed two hundred square meter for the area of Gulshan Model Town, Banani, Baridhara, Defence Officers Housing Society (DOHS), Dhanmondi Residential Area, Lalmatia Housing Society, Uttara Model Town, Bashundhara Residential Area, Dhaka Cantonment, Motijheel Commercial Area, Dilkhusha Commercial Area, Kawran Bazar Commercial Area of Dhaka and Khulshi Residential Area, Panchlaish Residential Area of Chittagong ; (b) taka five hundred per square meter in the case of a building or apartment the plinth area of which exceeds two hundred square meter for the areas mentioned in clause (a);

(c) taka two hundred per square meter in the case of a building or apartment the plinth area of which does not exceed two hundred square meter for the area other than the areas mentioned in clause (a); (d) taka three hundred per square meter in the case of a building or apartment the plinth area of which exceeds two hundred square meter for the area other than the areas mentioned in clause (a). | 12| Ordinance No. XXXVI of 1984 Gi section 19BB Gi mskvab|Income-tax Ordinance Gi section 19BB Gi situated in city corporation or pourashava or cantonment board kwj wejy nBe Ges five per cent kwji cwieZ seven and half per cent kwj cwZvwcZ nBe| 13| Ordinance No. XXXVI of 1984 Gi section 19BBB Gi mskvab|Ordinance Gi section 19BBB Gi(K) Income -tax

clause (a) Gi seven and half per cent kwji cwieZ fifteen per cent kwj cwZvwcZ nBe;

(L) clause (b) Gi (A) five per cent kwji cwieZ ten per cent kwj cwZvwcZ nBe; Ges (Av) Kvjbi cwieZ dzjc cwZnvwcZ nBe Ges AZtci proviso wU wejy nBe| 14| Ordinance No. XXXVI of 1984 Gi section 29 Gi mskvab|- Income -tax Ordinance Gi section 29 Gi sub-section (1) Gi clause (xviiiaa) Gi Bangladesh Krishi Bank" kwji ci , Karmo-shongsthan Bank" Kgv I kwj mwbewkZ nBe| 15| Ordinance No. XXXVI of 1984 Gi section 30 Gi mskvab|- Income -tax Ordinance Gi section 30 Gi(K) clause (e) Gi one lakh and ninety two thousand kwji cwieZ two lakh kwj cwZvwcZ nBe; Ges (L) clause (h) Gi cvwZ dzjc Gi cwieZ mwgKvjb cwZvwcZ nBe Ges AZtci wbic bZb clauses (i), (j) Ges (k) mshvwRZ nBe, h_vt(i) any payment by way of salary or remuneration made by crossed cheque or bank transfer by a person to any employee having gross monthly salary of taka fifteen more; (j) any expenditure by way of incentive bonus exceeding the disclosed net profit; otherwise than thousand or

ten per cent of

(k) any expenditure by way of overseas traveling cent of the disclosed turnover.|

exceeding

one

per

16| Ordinance No. XXXVI of 1984 Gi section 32 Gi mskvab|- Income -tax Ordinance Gi section 32 Gi sub-section (11) Gi ci wbic bZb sub-section (11A) mwbewkZ nBe, h_vt(11A) Notwithstanding anything contained in this section or section 31, where a capital gain arises from the transfer of capital asset of an assessee to a new company registered under Kvvbx AvBb, 1994 (1994 mbi 18 bs AvBb), and if the whole amount of the capital gain is invested in the equity of the said company, then the capital gain shall not be charged to tax as income of the year in which the transfer took place: Provided that for determining the capital gains arising from the transfer of stocks or shares of the said company, actual cost of acquisition of membership of a Stock Exchange in proportion to the stocks or shares shall be deducted from the full value of the consideration received or accruing from the transfer of stocks or shares or the fair market value thereof, whichever is higher .| 17| Ordinance No. XXXVI of 1984 Gi section 44 Gi mskvab|- Income -tax Ordinance Gi section 44 Gi sub-section (3) Gi(K) clause (a) Gi "two lakh taka; or'' kwj I mwgKvjbi cwieZ two lakh and fifty thousand taka:" kwj I Kvjb cwZvwcZ nBe; (L) clause (b) wejy nBe; Ges (M) proviso Gi "clauses (a) and (b)" kwj I ebxwji cwieZ k I ebx cwZvwcZ nBe| " clause (a)"

18| Ordinance No. XXXVI of 1984 G section 46A Gi mskvab|Income-tax Ordinance Gi section 46A Gi sub-section (1) Gi profits and gains of kwji cwieZ profits and gains under section 28 from kwj I msLv cwZvwcZ nBe| 19| Ordinance No. XXXVI of 1984 G section 49 Gi mskvab|- Income- tax Ordinance Gi section 49 Gi sub-section (1) Gi clause (zi) Gi cvwZ dzjci cwieZ mwgKvjb cwZvwcZ nBe Ges AZtci wbic bZb clauses (zj), (zk) Ges (zl) mshvwRZ nBe, h_vt(zj) income derived on account of courier business of a non-resident; (zk) income derived on account of export cash subsidy; (zl) on account of use of credit card by a credit card holder.|

20| Ordinance No. XXXVI of 1984 G bZzb section 53CC Gi mwbek|- Income-tax Ordinance Gi section 53C Gi ci wbic bZb section 53CC mwbewkZ nBe,h_v t"53CC. 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 Kvvbx AvBb, 1994 (1994 mbi 18 bs AvBb) working as local agent of a non-resident courier company shall deduct or collect tax in advance at the rate of five per cent on the amount of service charge accrued from the shipment of goods, documents, parcels or any other things outside Bangladesh."| 21| Ordinance No. XXXVI of 1984 G bZb section 53DD Gi mwbek|- Income-tax Ordinance Gi section 53D Gi ci wbic bZb section 53DD mwbewkZ nBe, h_v t"53DD. Deduction of tax at source from export cash subsidy.- Any person responsible for paying any amount on account of export cash subsidy to an exporter for promotion of export shall deduct or collect tax in advance at the rate of five per cent on the amount so payable."| 22| Ordinance No. XXXVI of 1984 G bZb section 53GGG Gi mwbek|Income-tax Ordinance Gi section 53GG Gi ci wbic bZb section 53GGG mwbewkZ nBe, h_vt"53GGG. Collection of tax on the credit bill amount of credit cards.- Any person responsible for collecting the credit bill amount resulting from the use of credit cards shall collect tax in advance at the rate of three per cent on the amount so payable by the credit card holder."| 23| Ordinance No. XXXVI of 1984 Gi section 82C Gi mskvab|Ordinance Gi section 82C GiIncome-tax

(K) sub-section (2) Gi clause (le) Gi cvwZ dzjci cwieZ mwgKvjb cwZvwcZ nBe Ges AZtci wbic bZb clauses (lf) I (lg) mwbewkZ nBe; h_vt"(lf) the amount received on account of courier business of a non-resident under section 53CC; (lg) the amount received on account of export cash subsidy paid by the government for promotion of export under section 53DD.''; (L) sub-section (4) Gi "transaction by a member of any stock exchange under section 53BBB" kwj, msLv I eYwji ci ",courier business of non-resident under section 53CC, export cash subsidy under section 53DD" kwj, msLvwj, eYwj I Kgvwj mwbewkZ nBe|

24| Ordinance No. XXXVI of 1984 Gi section 121 Gi mskvab|Income-tax Ordinance Gi section 121 Gi sub-section (2) Gi ninety days kwji cwieZ sixty days kwj cwZvwcZ nBe| 25| Ordinance No. XXXVI of 1984 Gi section 154 Gi mskvab|Income-tax Ordinance Gi section 154 Gi sub-section (2) Gi sixty days kwji cwieZ forty five days kwj cwZvwcZ nBe| 26| Ordinance No. XXXVI of 1984 Gi section 159 Gi mskvab|Income-tax Ordinance Gi section 159 Gi sub-section (6) Gi six months kwji cwieZ four months kwj cwZvwcZ nBe| 27| Ordinance No. XXXVI of 1984 Gi section 174 Gi mskvab|Income-tax Ordinance Gi section 174 Gi sub-section (2) Gi clause (f) Gi cvwZ dzjci cwieZ Kvjb cwZvwcZ nBe Ges AZtci wbic proviso mshvwRZ nBe, h_vt Provided that such an income tax practitioner shall be a member of any registered Taxes Bar Association. | 28| Ordinance No. XXXVI of 1984 Gi THE FIRST SCHEDULE Gi mskvab|Income-tax Ordinance Gi THE FIRST SCHEDULE Gi PART C Gi paragraph 2 Gi sub-paragraph (1) Gi six months kwji cwieZ three months kwj cwZvwcZ nBe| 29| Ordinance No. XXXVI of 1984 Gi THE THIRD SCHEDULE Gi mskvab|Income-tax Ordinance Gi THE THIRD SCHEDULE Gi paragraph 7 Gi sub-paragraph (1) Gi cwieZ wbgic sub-paragraph (1) cwZ vwcZ nBe,h_vt(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 set up in Bangladesh between the first day of July, 1977 and the thirtieth day of June, 2008 (both days inclusive), an amount by way of accelerated depreciation allowance shall, subject to the conditions set out in sub-paragraph (2), be allowed and computed as follows, namely :(a) for the first year in which the undertaking starts commercial production following --fifty per cent of the actual cost of plant and machinery to the assessee thirty per cent of the actual cost of plant and machinery to the assessee twenty per cent of the actual cost of plant and machinery to the assessee. |

(b) for the next second year (c)

for the next following third year

--

30| AvqKi|- (1) Dc-aviv (3) Gi weavbvejx mvc, 2007 mvji 1 RyjvB ZvwiL Avi Ki ermii Rb Kvb Ki wbaviYi GB AvBbi Zdwmj-2 G wbw` Ki nvi Abyhvqx AvqKi avh nBe| (2) h mKj Income-tax Ordinance Gi SECOND SCHEDULE (jUvix Avq msv) chvR nBe mB mKj AvivcbhvM Ki D SCHEDULE AbymviB avh Kiv nBe, wK Kii nvi wbaviYi Dc-aviv (1) Gi weavb cqvM KwiZ nBe| (3) Income-tax Ordinance Gi Chapter VII Abymvi Ki KZbi wbwg Zdwmj-2 G ( AvqKi nvi msv ) ewYZ nvi 2006 mvji 1 RyjvB ZvwiL Avi Ges 2007 mvji 30 Ryb ZvwiL mgvc ermii Rb chvR nBe| (4) GB aviv Ges GB avivi Aaxb AvivwcZ AvqKi nvii Dk eeZ "gvU Avq ( total income )" ewjZ Income - tax Ordinance Gi weavb Abymvi wbiwcZ gvU Avq (total income) eySvBe|