Paripatro 2015-16

MYcRvZx evsjv`k miKvi
RvZxq ivR^ evW

Ki bxwZ kvLv
cwic-2015 (AvqKi)
2015-2016 A_ eQii evRU Kvhgi gvag

AvqKii AvbxZ cwieZb mg~ni xKiY
m~Pxc
wgK
1|
2|
3|
4|
5|
welq
2015-2016 A_ eQii evRU Kvhgi AvIZvq AvqKi
AvBb, wewa I cvcbi gvag AvbxZ cwieZb mwKZ
xKiY
2015-2016 Ki eQii Rb chvR AvqKi nvi
(K) ew kYxi Ki nvi
(L) ew-Ki`vZvì Dci chvR mviPvRi nvi cybwebvm
(M) b~~bZg mviPvR wbaviY
(N) Awbevmx ew-Ki`vZvi Ki nvi
(O) Aevb wfwK z` ev KzwUi wk _K DZ Avqi
Dci AvqKi iqvZ
(P) Kvvbxi Ki nvi
(Q) Abvb Ki nvi
mveRbxb Income Year Gi ceZb- AvqKi Aav`ki
aviv 2 Gi Dc-aviv (35) Gi cwZvcb
AwZwi Ki Avivc msv-AvqKi Aav`ki aviv 16B
Gi cwZvcb
(K) jfvsk ev evbvm kqvi Bmy, NvlYv ev weZiY
e_Zv msv
(L) Dchy KZci Abygv`b eZxZ Kvb we`kx
bvMwiKK KvR wbqvM msv
Drcv`bg~Lx bZzb industrial undertaking Rb b~bZg
Ki nvi cybtwbaviY- AvqKi Aav`ki aviv 16CCC
Gi mskvab
5 j UvKv ch bM` FY MnY- AvqKi Aav`ki aviv
19 Gi Dc- aviv (21) Gi mskvab
ii
t
t
t
t
cv
1
1
1
2
3
4
4
t
t
t
5
7
7
10
10
11
6|
Kvvbxi gvUi Mvox q Abygv`bhvM mxgv ewKiYAvqKi Aav`ki aviv 19 Gi Dc- aviv (27) Gi
mskvab
7| evKxZ qKZ Ges `vq wnmve c`wkZ wbgvY mvgMxi
g~j cieZx eQi cwikva msv- AvqKi Aav`ki
aviv 19 G Dc- aviv (29) Gi mshvRb
8| Mn-mwi Avq MYbvq givgZ I iYveY, BZvw`
LvZ Abygvw`Z LiPi AewqZ Ask Avq wnme
weePbvKiY- AvqKi Aav`ki aviv 19 G Dc-aviv
(30) Gi mshvRb
9| g~j AvqKi wiUvb c`wkZ Avq Acv cieZxZ
`vwLjKZ wiUvb ev mskvwaZ wiUvb ^ nvi KihvM ev
Kigy LvZi AwZwi c`wkZ AvqK KihvM Avq
wnme weePbvKiY- AvqKi Aav`ki aviv 19 G bZzb
Dc- aviv (31) Gi mshvRb
10| AvevwmK feb Ges GvcvUgU wbgvY/q wewbqvMi
wekl Ki nvi cybwebvm- AvqKi Aav`ki aviv
19BBBBB Gi mskvab
11| ^Qvq c~ei Ki-AbvivwcZ Avq NvlYvi cwimxgv
ewnf~Z LvZ mmviY- AvqKi Aav`ki aviv 19E Gi
mskvab
12| Financial Institution Gi bad or doubtful
kYxfz FYi my`K cKZ cvwi wfwZ Avq MYbvi
weavb msv- AvqKi Aav`ki aviv 28 Gi Dc-aviv
(3) Gi mskvab
13| Avg`vbxKZ mdU&Iqvi eZxZ Abvb vqx mì
obsolescence allowance Abygv`b msvAvqKi Aav`ki aviv 29 Gi Dc-aviv (1) Gi KR (xi)
iii
11
12
12
13
14
14
15
15
14|
15|
16|
17|
18|
19|
20|
21|
22|
23|
Gi mskvab
eemv ev ckv Avqi cviKzBwRU eve`
Abygv`bhvM LiPi mevP mxgv ew msv- AvqKi
Aav`ki aviv 30 Gi mskvabt
AvqKi Aav`ki aviv 19 G be cewZZ Dc-aviv (29)
Ges (31) K aviv 33 G Abvb m~i Avq wnmve
AfyKiY- AvqKi Aav`ki aviv 33 Gi mskvab
wmMviU cZKviKi wmMviU Drcv`b I weq eemvq
AwRZ Avq Ab Kvb Drmi wZi mv_ mg^qhvM bv
nIqv msv- AvqKi Aav`ki aviv 37 Gi mskvab
Industrial undertaking wki Ki AeKvk myweav
mmviY msv- AvqKi Aav`ki aviv 46B Gi
mskvab
fZ AeKvVvgv (physical infrastructure facility)
Gi Ki AeKvk evwZj msv- AvqKi Aav`ki aviv
46C Gi mskvab
Kv-AcviwUf mvmvBwUi Ki Avivc msv- AvqKi
Aav`ki aviv 47 Gi mskvab
Drm Ki KZbi cwiwa mmviY-AvqKi Aav`ki
aviv 49 Gi mskvab
miKvwi PvKzwiRxexì eZb-fvZvi Dci Drm Ki
KZbi weavb ceZb- AvqKi Aav`ki aviv 50 Gi
mskvab
URvix e I URvix weji Dci upfront Drm Ki
KZb Gi weavb iwnZKiY- AvqKi Aav`ki aviv 51
Gi mskvab
wVKv`vi cwZvb, BZvw`K A_ cwikva mwKZ Drm
Ki KZbi LvZ msv AvqKi Aav`ki aviv 52 Gi
iv
16
16
16
17
17
18
18
19
20
20
24|
25|
26|
27|
28|
29|
30|
31|
32|
33|
mskvab
Professional ev Technical service c`vbi
Drm Ki KZb AevnwZ mswk mb`c BmyKiY- AvqKi
Aav`ki aviv 52A Gi cvfvBmv Gi mskvab
wewfb mev c`vb mwKZ Drm Ki KZb LvZ I nvi
mywbw`KiY- AvqKi Aav`ki aviv 52AA Gi
cwZvcb
wmMviU cZKviKi wmMviU Drcv`b I weqi Dci
Drm Ki KZbi weavb ceZb- AvqKi Aav`ki aviv
52B Gi mskvab
IqR Avbvm WfjcgU e nZ AwRZ AvqK Drm
Ki KZb nZ AevnwZ c`vb- AvqKi Aav`ki aviv
52D Gi we`gvb cvfvBmv mskvab I bZzb cvfvBmv
mshvRb
Uvfj GRU nZ Drm Ki Avivc msv weavb
mskvab- AvqKi Aav`ki aviv 52JJ Gi cwZvcb
Kvgj cvbxq, BZvw` Drcv`bi Drm Ki KZb
nvi cybwebvm- AvqKi Aav`ki aviv 52S Gi
mskvab
KwDUvi, KwDUvi GmixR, cvU, Zzjv I m~ZvK
jvKvj Gjwmi gvag cY q Drm Ki KZb nZ
AevnwZ c`vb msv- AvqKi Aav`ki aviv 52U Gi
cvfvBmv mskvab
wbevmx wkwcs eemvq Drm Ki KZb mswk mb`c
BmyKiY- AvqKi Aav`ki aviv 53AA Gi mskvab
AvqKi Aav`ki aviv 53CC Gi wejvc
cZKZ cY evRviRvZKiY/weZiYi Rb c`q
Kwgkb, wd BZvw` nZ Drm Ki KZb msv- AvqKi
v
20
21
22
23
23
24
24
25
t
t
25
25
34|
35|
36|
37|
38|
39|
40|
41|
42|
43|
44|
Aav`ki aviv 53E Gi Dc-aviv (1) Gi mskvab

we`kx Zvi GRUK Kwgkb/igybvikb c`vb
mwKZ Drm Ki KZbi nvi cybwebvm- AvqKi
Aav`ki aviv 53EE Gi mskvab
KqKwU mqx AvgvbZ Ges gqv`x AvgvbZi
myì Dci Drm Ki KZb nvi cybwebvm- AvqKi
Aav`ki aviv 53F Gi mskvab
`xN gqv`x jxR `wjj mv`bi Drm Kii cwiwa
weZKiY- AvqKi Aav`ki aviv 53HH Gi mskvab
wcU, BjKUwbK wgwWqv, AbjvBb wevcbi Drm Ki
KZbi cwiwa mmviY- AvqKi Aav`ki aviv 53K
Gi mskvab
kqvi evRvii gybvdvi Dci Drm Ki Avivc msvAvqKi Aav`ki aviv 53O Gi wejvc
wiqj GU eemvqx KZK Rwgi gvwjKK A_
cwikvaKvj Drm Ki KZbi weavb ceZb- AvqKi
Aav`k bZzb aviv 53P mshvRb
bM` jfvsk Avqi Dci Drm Ki KZb msv- AvqKi
Aav`ki aviv 54 Gi cwZvcb
Awbevmxì (non-resident) Avqi Dci Drm Ki
KZb msv- AvqKi Aav`ki aviv 56 Gi Dc-aviv
(1) Gi cwZvcb
Ki`vZvi Ave`bi cwZ wiUvb `vwLji mgqmxgv
ewKiY msv- AvqKi Aav`ki aviv 75 Gi
mskvab
mveRbxb ^-wbaviYx cwZZ wiUvb `vwLj msv AvqKi
Aav`ki aviv 82BB Gi mskvab
P~ov Ki`vq cwikva msv weavb cwieZb- AvqKi
vi
26
26
27
28
28
29
29
30
31
32
35
45|
46|
47|
48|
49|
50|
51|
52|
53|
54|
55|
Aav`ki aviv 82C Gi mskvab

dvgi wbeb evwZj msv- AvqKi Aav`ki aviv 84
Gi mskvab
Uvdvi cvBwms welq GKvDUUi wicvU `vwLj
msv- AvqKi Aav`ki aviv 107F Gi cwZvcb
Uvdvi cvBwms welq 107EE avivq AvRvwZK
jb`bi Z_ c`vb e_Zvq Rwigvbv Avivc msvAvqKi Aav`k bZzb aviv 107HH Gi mshvRb
ew-Ki`vZvi wiUvb `vwLji e_Zvi Rwigvbv
Avivci mevP mxgv wbaviY msv- AvqKi
Aav`ki aviv 124 Gi Dc-aviv (1) G proviso
mshvRb
Ki`vZv mbvKiY bî hvPvBq e_Zvi Rb Rwigvbv
Avivc msv- AvqKi Aav`k bZzb aviv 124AA Gi
mshvRb
wiUvb c`wkZ Avqi Dci 74 avivq Ki cwikva
e_Zvq Rwigvbv Avivc msv- AvqKi Aav`ki aviv
127 Gi mskvab
Rvj ev bKj (fake) wbixwZ AwWU wicvU `vwLji
KviY Rwigvbv Avivc msv- AvqKi Aav`k bZzb
aviv 129B Gi mshvRb
Rwigvbv Avivci bvbxi myhvM c`vbi cwimi
ew- AvqKi Aav`ki aviv 130 Gi mskvab
Dc Ki Kwgkbvi eivei AvcxjvZ hyM Ki Kwgkbvi ev
mswk KZc KZK AvivwcZ Rwigvbvi Av`k ciY
msv- AvqKi Aav`ki aviv 132 Gi mskvab
weK weiva wbw (ADR) Z Ave`b `vwLj msvAvqKi Aav`ki aviv 152I Gi mskvab
Dc Ki Kwgkbvi Ges cwi`kx hyM Ki Kwgkbvii
Av`ki wei Avcxj `vqi msv- AvqKi
vii
37
37
37
38
38
39
39
39
40
40
41
56|
57|
58|
59|
60|
61|
62|
Aav`ki aviv 153 Gi mskvab

Rvj ev bKj (fake) AwWU wicvU `vwLjK kvwhvM
Aciva wnme weePbvKiY msv- AvqKi Aav`k
bZzb aviv 165AA Gi mshvRb
we`kx bvMwiKK Abbygvw`Zfve KvR wbqvMi Rb
kvwg~jK weavb ceZb msv- AvqKi Aav`k bZzb
aviv 165C Gi mshvRb
wewfb 12 wWwRUi wUAvBGb, BZvw` `vwLji kZ
msv AvqKi Aav`ki aviv 184A Gi mskvab
AvqKi Aav`ki THE THIRD SCHEDULE Gi
mskvabt
AvqKi Aav`ki THE SIXTH SCHEDULE, PARTA Gi mskvab
AvqKi wewagvjv, 1984 Gi mskvabxmg~n
RvixKZ cvcbmg~n
42
42
42
43
44
t
t
47
52
59
60
62
cwiwk
cwiwk -01t Gm,Avi,I bs 289-AvBb/AvqKi/2014,
ZvwiLt 17 wWmî, 2014 (Avg`vwb chvq Kqjvi Dci
Drm Ki AevnwZ msv)
ZvwiLt 05 Gwcj, 2015 (B-wUAvBGb hvPvBqi weavb
msv)
cwiwk -03t Gm,Avi,I bs 99-AvBb/2015, ZvwiLt 17
g, 2015 (gvUi Kvi, Rxc ev gvBvevmi
gvwjKvbvRwbZ AbywgZ Avqi Dci Kivivc msv)
ZvwiLt 30 Ryb, 2015 (AvqKi wewagvjv, 1984 Gi
KwZcq wewa mskvab msv)
ZvwiLt 30 Ryb, 2015 (myZv Drcv`b, myZv WvBwqs,
wdwbwksmn KwZcq LvZ nvmKZ nvi Kivivc msv)
viii
65
89

ZvwiLt 30 Ryb, 2015 (cvURvZ è Drcv`b wbqvwRZ
Kvb wk cwZvbi Avqi Dci nvmKZ nvi Kivivc
msv)
ZvwiLt 30 Ryb, 2015 (evsjv`k wmwKDwiwUR G
GP Kwgkb Gi Avqi Dci Kivivc msv)
ZvwiLt 30 Ryb, 2015 (cuywRevRvi kqvi jb`bi
Avqi Dci nvmKZ nvi Kivivc msv)
ZvwiLt 30 Ryb, 2015 (`ywU ^vqkvwmZ cwZvbi Dci
nvmKZ nvi Kivivc iwnZKiY msv)
ZvwiLt 30 Ryb, 2015 (miKvwi KgKZv/KgPvixì
eZb-fvZvwì Dci Kivivc msv)
ZvwiLt 30 Ryb, 2015 (Mevw` cmn KwZcq LvZi
Avqi Dci nvmKZ nvi Kivivc msv)
cwiwk -12t Gm,Avi,I bs 224-AvBb/2015, ZvwiLt
02 RyjvB, 2015 (ivwb LvZi Avqi Dci Drm Ki
KZb msv)
ZvwiLt 08 RyjvB, 2015 (evsjv`k A_bwZK Aj
cwZwZ eemv cwZvbi Dci Kivivc msv)
ZvwiLt 08 RyjvB, 2015 (evsjv`k A_bwZK Aj
cwZvq WfjcviMYi Avqi Dci Kivivc msv)
ix
90
91
92
94
95
96
97
98
99

ZvwiLt 08 RyjvB, 2015 (evsjv`k nvB-UK cvK
cwZwZ eemv cwZvbi Dci Kivivc msv)
ZvwiLt 08 RyjvB, 2015 (evsjv`k nvB-UK cvK
cwZvq WfjcviMYi Avqi Dci Kivivc msv)
ZvwiLt 16 AvM, 2015 (nuvm-gyiwMi Lvgvii Dci
nvmKZ nvi Kivivc msv)
ZvwiLt 16 AvM, 2015 (nuvm-gyiMx, wPsox I gvQi
nvPvix Ges grm Pvl nZ Avqi Dci Kivivc msv)
cwiwk -19t A_ AvBb, 2015 Gi aviv 65
cwiwk -20t Heads of Income Subject to
deduction or collection of income tax at
source with specified rates of deduction
cwiwk -21t Tax Payment Codes
100
101
102
103
t
t
104
111
133

RvZxq ivR^ evW
ivR^ feb
mbevwMPv, XvKv|
bw_ bs-08.01.0000.030.03.009(Ask-1).15/56
ZvwiLt
03 fv`, 1422 ev
18 AvM, 2015 wLv
cwic-01 (AvqKi)/2015
welqt 2015-2016 A_ eQii evRU Kvhgi AvIZvq AvqKi AvBb, wewa I
cvcbi gvag AvbxZ cwieZb mwKZ xKiY|
A_ AvBb, 2015 Ges wewfb cvcbi gvag AvqKi Aav`k, 1984 Ges
AvqKi wewagvjv, 1984 Z cqvRbxq mskvabx Avbv nqQ| be cewZZ I
mskvwaZ AvBb, wewa I cvcbmg~ni h_vh_ cqvM wbwZK I Ki`vZvì
mswk wewa weavbmg~n mnRfve AewnZ Kivi j AvbxZ mshvRb/ mskvab/
cwieZb/ cwigvRbmg~n wbgic Dcvcb Kiv njvt
1|
2015-2016 Ki eQii Rb chvR AvqKi nvit

(K) ew kYxi Ki nvi t
(i) A_ AvBb, 2015 Gi gvag cZK ew-Ki`vZv (Awbevmx
evsjv`kxmn), wn`y h_ cwievi, Askx`vix dvg, ew-msN Ges AvBbi
viv m Kwg ewi Kigy Avqi mxgv 2,20,000/- UvKv nZ ew Ki
2,50,000/- UvKv Kiv nqQ| 2015-2016 Ki eQii Rb Gic
Ki`vZvì Avqi Dci chvR Ki nvi wbic cybwebvm Kiv nqQt(K)
(L)
(M)
(N)
(O)
gvU Avq
c_g 2,50,000/- UvKv ch gvU Avqi Dci
cieZx 4,00,000/- UvKv ch gvU Avqi Dci
1
Ki nvi
k~b
10%
15%
20%
25%
(P)
Aewk gvU Avqi Dci
30%
Ze, DcivwjwLZ Ki nvi Ki`vZvi ghv`v wbwekl wmMviU cZKviKi

Drcv`b I weq eemvi chvR ne bv|
(ii) gwnjv Ki`vZv Ges 65 eQi ev Z`~a eqmi Ki`vZvi Kigy Avqi mxgv
2,75,000/- UvKv _K ew Ki 3,00,000/- UvKv Kiv nqQ|
(iii) cwZex Ki`vZvi Kigy Avqi mxgv 3,50,000/- UvKv _K ew Ki
3,75,000/- UvKv Kiv nqQ|
(iv) gnvb ^vaxbZv hyi MRUfz hyvnZ gywhvvì Kigy Avqi mxgv
4,00,000/- UvKv nZ ew Ki 4,25,000/- UvKvq wbaviY Kiv nqQ|
gy&why welqK gYvjqi cvcb bs gyweg/ct3/gywhvv/MRU/2003/479,
ZvwiLt 20k fv` 1410/ 4Vv mî 2003 G DwjwLZ ZvwjKvq h mKj
hyvnZ gywhvvi bvg Afy iqQ m mKj Ki`vZv G myweav cveb|
(v) Kigy mxgvi Eai Avqi c`q b~bZg AvqKii cwigvY XvKv I
PMvg wmwU Kcvikb GjvKvq AewZ Ki`vZvì Rb 5,000/- UvKv, Abvb
wmwU Kcvikb GjvKvq AewZ Ki`vZvì Rb 4,000/- UvKv Ges wmwU
Kcvikb eZxZ Abvb GjvKvq AewZ Ki`vZvì Rb 3,000/- UvKvq
wbaviY Kiv nqQ| Kigy mxgvi Ea Avq AvQ Ggb Ki`vZvi c`q
AvqKii cwigvY ev wewbqvMRwbZ Ki iqvZ weePbvi ci c`q AvqKii
cwigvY b~bZg AvqKii Pq Kg, k~b ev FYvZK njI ZuvK chvR nvi
b~bZg AvqKi cwikva KiZ ne|
(L) ew-Ki`vZvi Dci chvR mviPvRi nvi cybwebvmtA_ AvBb, 2015 Gi gvag ew-Ki`vZvi c`q AvqKii Dci chvR
mviPvR Avivci weavb cwieZb Avbv nqQ| AvqKi wiUvbi mv_ `vwLjKZ
cwim`, `vq I LiPi weeiYx (statement of assets, liabilities and
expenses) Z c`wkZ bxU cwimì g~jgvb (total net worth) 2 KvwU
25 j UvKvi AwaK nj bxU cwimì Dci wfw Ki wbgwjwLZ nvi c`q
AvqKii Dci mviPvR AvivwcZ net
bxU cwimì g~jgvb
mviPvRi nvi
(K) `yB KvwU cuwPk j UvKv ch
k~b
(L) `yB KvwU cuwPk j UvKvi AwaK wK `k KvwU UvKvi
10%
2
AwaK bq
(M) `k KvwU UvKvi AwaK wK wek KvwU UvKvi AwaK bq
(N) wek KvwU UvKvi AwaK wK wk KvwU UvKvi AwaK bq
(O) wk KvwU UvKvi AwaK h Kvb AsKi Dci
15%
20%
25%
(M) b~~bZg mviPvR wbaviYt

A_ AvBb, 2015 Gi gvag ew-Ki`vZvi c`wkZ bxU cwimì g~jgvbi
Dci b~bZg mviPvR Avivci weavb ceZb Kiv nqQ| be cewZZ G weavb
Abyhvqx D mviPvR wewbqvMRwbZ Ki iqvZ weePbv cieZx c`q AvqKii
Dci chvR ne| Dci ewYZ nvi Abyhvqx Kvb ew-Ki`vZvi c`q
mviPvRi cwigvY 3,000/- UvKvi Kg njI ZuvK b~bZg 3,000/- UvKv
mviPvR eve` cwikva KiZ ne| mviPvR wKfve AvivwcZ ne Zv wbPi
D`vniYjvi gvag xKiY Kiv njvt(1)
(i) Ki`vZvi c`wkZ bxU mì g~jgvb

(ii) gvU Avq
(iii) Avqi Dci c`q AvqKii cwigvY
(iv) c`q mviPvRi cwigvY
UvKv
2,20,00,000/5,00,000/25,000/k~b
(2)

(ii) gvU Avq
(iv) c`q mviPvRi cwigvY (10%)
2,30,00,000/5,00,000/25,000/2,500/-
G b~bZg 3,000/- UvKv mviPvR eve` cwikva KiZ ne| Ze, Kvb Ki`vZvi Avq
KihvMmxgv AwZg bv Kij b~bZg mviPvR cwikva msv G weavb chvR ne bv|
(3)

(ii) gvU Avq
11,00,00,000/5,00,000/25,000/3,750/-
(4)
20,50,00,000/-
(5)
(ii) gvU Avq

5,00,000/25,000/-

(ii) gvU Avq
30,10,00,000/5,00,000/25,000/6,250/-
5,000/-
DjL, ew-Ki`vZv (individual) eZxZ Ab Kvb kYxi Ki`vZvi Dci G mviPvR

AvivchvM bq|
(N) Awbevmx ew-Ki`vZvi Kinvi:

Awbevmx evsjv`kx eZxZ evsjv`k Awbevmx Ggb ew-Ki`vZvi Ki nvi
30% ejer AvQ| Ze Awbevmx ew-Ki`vZv evsjv`kx bvMwiK nj Zuvi
Avqi evsjv`kx wbevmxì Rb chvR nvi A_vr 0%, 10%, 15%,
20%, 25% I 30% AvqKi Ges mviPvR c`q ne|
(O) Aevb wfwK z` ev KzwUi wk _K DZ Avqi Dci AvqKi iqvZt
Kvb ew-Ki`vZv hw` ^ DbZ GjvKv (less developed area) ev
mePq Kg DbZ GjvKvq (least developed area) AewZ Kvb z` ev
KzwUi wki gvwjK nb Ges D KzwUi wki èvw` Drcv`b wbqvwRZ
_vKb, Zvnj wZwb D z` ev KzwUi wk _K DZ Avqi Dci wbewYZ
nvi AvqKi iqvZ jvf Kieb, h_v :weeiY
iqvZi nvi
(A) h mswk eQii Drcv`bi cwigvY

c~eeZx eQii Drcv`bi cwigvYi
Zzjbvq 15% Gi AwaK, wK 25% Gi c`q AvqKii 5%
AwaK bq
(Av) h mswk eQii Drcv`bi cwigvY
c~eeZx eQii Drcv`bi cwigvYi
c`q AvqKii 10%
Zzjbvq 25% Gi AwaK nq
(P) Kvvbxi Ki nvit

cvewjKwj UWW Kvvbxi we`gvb Ki nvi 27.5% nZ nvm Ki
25% wbaviY Kiv nqQ| ZvQvov cvewjKwj UWW Kvvbx 30% Gi AwaK
bM` jfvsk c`vb Kij 10% nvi Ki iqvZ myweav msv c~ei weavbwU
iwnZ Kiv nqQ| Aciw`K 10% Gi Kg jfvsk NvlYv Kij A_ev
evsjv`k wmwKDwiwUR G GP Kwgkb KZK wbavwiZ mgqi ga NvwlZ
jfvsk c`vb bv Kij cvewjKwj UWW Kvvbxi Ki nvi 35% G wbaviY
Kivi weavbI iwnZ Kiv nqQ|
Ze, bb-cvewjKwj UWW Kvvbxi Kinvi MZ eQii bvq 35% envj
iqQ|
2015-2016 Ki eQii Rb Kvvbxi AvqKii nvi (jfvsk Avq I g~jabx
Avq eZxZ) wbict
Kvvbxi aiY
Ki nvi
ge
(A) bb-cvewjKwj UWW Kvvbx
35%
(K GPi ZvwjKvfz bq
Ggb Kvvbx)
(Av) cvewjKwj UWW Kvvbx (K
25% kZt hw` Gic Kvvbx
GP ZvwjKvfz Kvvbx)
hv Publicly traded
company bq, Zvi
cwikvwaZ
g~jabi
b~bZg 20% kqvi
Initial Public Offerings
(IPO)
Gi gvag
nvi Ki, Zvnj

Gic Kvvbx D
nvi mswk eQi
chvR AvqKii Dci
10% nvi AvqKi iqvZ
jvf Kie|
(B)
(C)
(D)
(E)
evsK, exgv, Avw_K cwZvbmg~n

(gvPU evsK eZxZ)
40%
(i) cyuwRevRvi ZvwjKvfz nj
(ii) cuywRevRvi ZvwjKvfz bv
42.5%
nj
(iii) miKvi KZK 2013 mvj
Abygvw`Z evsK, exgv I
40%
Avw_K cwZvbi Kii nvi
gvPU evsK
37.5%
wmMviU cZKviK Kvvbx
45%
gvevBj dvb AcviUi Kvvbx
45% kZt (1) Gic Kvb
Kvvbx Zvi cwikvwaZ
g~jabi Kgc 10%
kqvi, hvi ga Pre
Initial Public Offering
Placement
5% Gi
AwaK ne bv; K
GPi gvag nvi
Ki Publicly traded
company Z icvwiZ
nj Zvi Ki nvi ne
40%;
(2) Gic Kvb Kvvbx
hw` Zvi cwikvwaZ
g~jabi 20% kqvi
Initial Public Offerings
(IPO)
Gi gvag
nvi Ki, Zvnj

nvi mswk eQi
chvR AvqKi Gi Dci
10% nvi Ki iqvZ
cve|
6
(Q) Abvb Ki nvit

(A)
(Av)
(B)
Kvb Kvvbx KZK cv jfvsk

Avqi /we`kx Kvvbxi
gybvdv cZvevmb, hv jfvsk
wnme MY, Gi Dci
Kvvbx
eZxZ
wmMviU
cZKviK Abvb kYxi Ki`vZvi
wmMviU Drcv`b c~eK weq
eemvi Avqi Dci
mgevq mwgwZi Avqi Dci
20%
45%
15%
A_ AvBb, 2015 Abyhvqx 1 RyjvB, 2015 wLv ZvwiL Avi Ki eQii Rb

AvqKii nvi cwiwk-19 G `Lvbv nqQ|
2| mveRbxb Income Year Gi ceZb- AvqKi Aav`ki aviv 2 Gi Dc-aviv
(35) Gi cwZvcb t
AvqKi Aav`ki aviv 2 Gi Dc-aviv (35) G Income Year Gi we`gvb
msvwU A_ AvBb, 2015 Gi gvag cwZvcb Kiv nqQ| we`gvb AvBbi msv
Abyhvqx GKRb Ki`vZv eQii h Kvb w`bKB wnmve mgvwi ZvwiL wnme MY
Ki wnmvei LvZvc msiY Ges m Abyhvqx wnmve weeiYx I AvqKi wiUvb cZ
KiZ cvib| cwZvwcZ msv Abyhvqx evsK, exgv I Avw_K cwZvb eZxZ Abvb
Ki`vZvi wnmve mgvwi Awfb ZvwiL 30 Ryb wbaviY Kiv nqQ| cwZvwcZ
msvi DjLhvM ewkmg~n wbict
- evsK, exgv I Avw_K cwZvb eZxZ Abvb mKj Ki`vZvi Avq eQii
wnmve mgvwi ZvwiL ne 30 Ryb;
- evsK, exgv I Avw_K cwZvbi Avq eQi ne 1 Rvbyqvix nZ i
Ki cieZx 12 gvm| A_vr, G wnmve mgvwi ZvwiL ne mswk eQii
31 wWmî;
- bZzb eemvi Avq eQi ne eemv ii ZvwiL nZ cieZx 30 Ryb
ch mgqKvj;
7
- eemv e, Kvvbxi Aemvqb ev Kvb Ki`vZvi gZyRwbZ KviY Avq eQi

ne 1 RyjvB nZ eemv e, Kvvbxi Aemvqb ev Ki`vZvi gZzi ZvwiL
ch mgqKvj|
- wbewZ bq Gic Kvb unincorporated body ev msv (Askx`vix eemv,
ew-msN, BZvw`) Gi Kvb AskMnYKvixi Aemi MnY ev gZzi Avq
eQi ne 1 RyjvB nZ 30 Rybi ga Kvb AskMnYKvixi Aemi ev gZz nj
1 RyjvB nZ Aemi ev gZzi ZvwiL ch mgqKvj;
Kvb AskMnYKvixi Aemi ev gZzi ZvwiLi cieZx 30 Rybi c~e
Aci Kvb AskMnYKvixi Aemi ev gZz nj, c~ee Zx AskMnYKvixi
Aemi ev gZzi ZvwiL nZ cieZx AskMnYKvixi Aemi ev gZzi
ZvwiL ch; Ges
Kvb AskMnYKvixi Aemi ev gZzi ZvwiL nZ cieZx 30 Rybi
ga Ab Kvb AskMnYKvixi Aemi ev gZz bv nj D
AskMnYKvixi Aemi ev gZzi ZvwiL nZ cieZx 30 Ryb ch
mgqKvj|
- Ze Kvb B Avq eQii cwievw ev mgqKvj 12 gvmi ekx ne bv|
cwZvwcZ D msvi dj evsK, exgv I Avw_K cwZvb eZxZ Abvb h
mKj Ki`vZv 30 Ryb wfb Ab Kvb ZvwiLK wnmve mgvwi Kvj wnme MY
Ki AvmQb, m mKj Ki`vZv wKfve bZzb cewZZ weavb Abymvi 30 Ryb
ZvwiLK wnmve mgvwi ev Avq eQi mgvwi ZvwiL MY Ki wnmve weeiYx cZ
Ges Avq eQi I Ki eQi wbaviY Kieb, Zv bxPi D`vniYi gvag Kiv
njvt
D`vniY t
ABC wjwgUW Kvvbxi (hv evsK, exgv ev Avw_K cwZvb bq) wnmve mgvwi
ZvwiL 31 wWmî| we`gvb weavb Abyhvqx 31 wWmî 2015 ZvwiL mgv Avq eQi
(income year) mswk Ki eQi (assessment year) 2016-2017| AvqKi
Aav`k, 1984 Gi 75 avivi weavb Abyhvqx D Kvvbx Ki`vZvi 2016-2017
Ki eQii AvqKi wiUvb `vwLji kl ZvwiL 15 RyjvB, 2016| cwZvwcZ weavb
Abyhvqx 30 Ryb Avq eQii wnmve mgvwi ZvwiL weavq Ki wbaviY Avq eQii
avivevwnKZvi cqvRb 1 Rvbyqvix, 2016 nZ 30 Ryb, 2016 ch mgqKvji Rb
8
ABC wjwgUW KvvbxK AviKwU c_K wnmve weeiYx I AvqKi wiUvb cZ

KiZ ne| GI ABC Kvvbxi Avq eQi mswk Awfb Ki eQi ne 20162017| A_vr, GKB Ki eQi 2016-2017 Z ABC Kvvbxi `ywU Ki wbaviY
cwqv chvR ne; c_gwU c~ei AbymZ wnmve cwZ Abyhvqx Rvbyqvix- wWmî
A_vr c_g 12 gvmi Rb Ges klvwU be cewZZ weavbi AvjvK cieZx
Rvbyqvwi _K 30 Ryb ch| GKB Ki eQii Rb `ywU wnmveKvj AbymiYi KviY
Gic Kvvbx Ki`vZvì 75 avivq AvqKi wiUvb `vwLji mgqmxgv ne
wbict
(1) 31 wWmî mgv Avq eQii cieZx eQii 15 RyjvB; Ges
(2) 30 Ryb ZvwiL mgv Avq eQii cieZx 31 wWmî|
DjL, Kvvbx eZxZ Abvb kYxi Ki`vZvì Dciv D`vniY Abyhvqx
`ywU wnmveKvji Rb Awfb Ki eQii AvqKi Aav`k, 1984 Gi 75 aviv
Abyhvqx wiUvb `vwLji kl mgq ne 30 mî|
A_vr, cwiewZZ G weavbi cqvwMKZv weePbvq G weavb KvhKi mswk Ki eQii
12 gvmi AwaK mgqKvj weePbvq c_g evii gZ `ywU c_K mgqKvji Rb
wnmve weeiYx I AvqKi wiUvb `vwLj Kivi cqvRb nZ cvi| cieZx Ki eQi _K
h_vwbqg RyjvB- Ryb mgqKvji Z_v 12 gvm wfwK Avq eQii Rb wnmve weeiYx
I wiUvb `vwLj KiZ ne|
A_ AvBb, 2015 Gi aviv 1 Gi Dc-aviv (3) gvZveK Income Year Gi
cwZvwcZ msvwU 1 RyjvB, 2016 nZ AvqKi Aav`ki h_vvb cwZvwcZ gg
MY ne hv 2016-2017 Ki eQi nZ KvhKi ne|
3| AwZwi Ki Avivc msv- AvqKi Aav`ki aviv 16B Gi cwZvcbt
A_ AvBb, 2015 Gi gvag AvqKi Aav`ki aviv 16B cwZvcb Ki GZ KR
(a) I KR (b) mwbek Kiv nqQ, hv wbict
(K) jfvsk ev evbvm kqvi Bmy, NvlYv ev weZiY e_Zvt
aviv 16B Gi KR (a) Abyhvqx we`gvb AvqKi Aav`k hv wKQzB ejv _vKzK bv Kb
evsK I Byi Kvvbx eZxZ evsjv`ki Kvb K GP ZvwjKvfz Kvb
9
cvewjK wjt Kvvbx hw` Zvi cwikvwaZ g~jabi Kgc 15% jfvsk bM` ev
evbvm kqvi wnme Zvi Avq eQi kl nIqvi Qq gvmi ga Bmy, NvlYv ev
weZiY bv Ki Zvnj AewUZ gybvdvi (wd wiRvfmn mwZ gybvdv) Dci 5% nvi
AwZwi Ki AvivwcZ ne|
(L) Dchy KZci Abygv`b eZxZ Kvb we`kx bvMwiKK KvR wbqvM msvt
aviv 16B Gi KR (b) Abyhvqx we`gvb AvqKi Aav`k hv wKQzB ejv _vKzK bv
Kb Kvb ew (person) hw` wewbqvM evW ev miKvii Kvb Dchy KZci
c~evbygv`b eZxZ Kvb we`kx bvMwiKK Kvb KvR wbqvM c`vb Ki, m
wbqvMKvix ewi (person) Gic Aea wbqvM c`vb mswk Ki eQi Ges Aea
wbqvMi avivevwnKZv eRvq _vKj mswk cieZx Ki eQimg~ni c`q Ki Gi Dci
AwZwi 50% Ki AvivwcZ ne| Ze, Gic AwZwi Ki Gi cwigvY Kvb fveB
5 j UvKvi Kg ne bv|
4| Drcv`bg~Lx industrial undertaking Rb b~bZg Ki nvi cybtwbaviYAvqKi Aav`ki aviv 16CCC Gi mskvab t
AvqKi Aav`ki aviv 16CCC Gi we`gvb weavb Kvb dvg ev KvvbxK Zvi
Mm cvw/UvbIfvii Dci 0.30% nvi b~bZg Ki cwikva KiZ nq| A_ AvBb,
2015 Gi gvag D avivq GKwU cvfvBmv mshvRb Kiv nqQ| mshvwRZ G
cvfvBmvi weavbgZ Kejgv cY Drcv`b wbqvwRZ Kvb wk cwZvbK
(industrial undertaking) Zvi evwYwRK Drcv`b ii c_g wZbwU Avq eQi
0.30% Gi cwieZ 0.10% nvmKZ nvi b~bZg Ki cwikva KiZ ne| Ze D
wk cwZvbi c`wkZ/wbiwcZ Avqi Dci c`q Ki hw` b~bZg Kii ewk nq
Zvnj D cwZvbK c`wkZ/wbiwcZ Avqi Dci c`q Ki cwikva KiZ ne|
evwYwRK Drcv`b ii ci 75 avivq wiUvb `vwLjhvM wk cwZvbi bZzb
mshvwRZ G cvfvBmv Abyhvqx b~bZg Ki cwiMYbv Kejgv c_g wZbwU Avq
eQii Rb chvR ne| G aibi bZzb wk cwZvb eZxZ Abvb Kvvbx ev
dvgi 0.30% nvi b~bZg Ki c`vbi weavb chvR ne|
10
5| 5 j UvKv ch bM` FY MnY- AvqKi Aav`ki aviv 19 Gi Dc- aviv (21)

Gi mskvab t
AvqKi Aav`ki aviv 19 Gi Dc-aviv (21) Abyhvqx Avq MYbvq evsK I Avw_K
cwZvb eZxZ Ab Kvb ewi (person) KvQ _K crossed cheque eZxZ
Ab Kvb gvag GK ev GKvwaK Drm nZ mevP 5 j UvKv ch FY MnYi ci
wbavwiZ mgqi ga Zv cwikva bv Kij D MnxZ FY ev Zvi AcwikvwaZ
AsKK Abvb Drm nZ Avq wnme MY Kivi weavb iqQ| A_ AvBb, 2015 Gi
gvag crossed cheque Gi mv_ bank transfer KI Afy Kiv
nqQ|
G weavb 2015-2016 Ki eQi nZ KvhKi ne|
6| Kvvbxi gvUi Mvox q Abygv`bhvM mxgv ewKiY- AvqKi Aav`ki
aviv 19 Gi Dc- aviv (27) Gi mskvabt
AvqKi Aav`ki aviv 19 Gi Dc-aviv (27) G Kvb Kvvbx paid up capital
Gi 10 kZvski AwaK g~j gvUiKvi ev Rxc q Kij, Mvoxi qg~j Ges paid
up capital Gi 10% Gi cv_Ki 50 kZvskK D Kvvbxi Abvb m~i
Avq wnme weePbv Kivi weavb iqQ| A_ AvBb, 2015 Gi gvag D avivwU
mskvab Ki D 10 kZvsk cwiMYbvi wfw wnme paid up capital Ges
reserve and accumulated profit Gi hvMdjK weePbv Kivi weavb Kiv
nqQ|
aiv hvK, Kvb GKwU Kvvbxi paid up capital 1,00,00,000/- UvKv Ges
reserve and accumulated profit Gi wwZ 1,00,00,000/- UvKv| D
Kvvbx hw` 60,00,000/- UvKv g~ji GKwU gvUi Kvi ev Rxc q Ki Ze
cwiewZZ AvBbi weavb Abyhvqx aviv 19 Gi Dc-aviv (27) Gi Avq wbic
cwiMYbv KiZ nePaid up Capital + Reserve and accumulated Profit
Gi 10%
Mvoxi qg~j
cv_K
cv_Ki 50%
11
=
=
=
=
=
2,00,00,000/20,00,000/60,00,000/40,00,000/20,00,000/-
A_ AvBb, 2015 Gi gvag AvbxZ mskvabx gvZveK G 20,00,000/- UvKv

D Ki`vZv Kvvbxi aviv 19 Gi Dc-aviv (27) Abymvi Abvb Drm nZ Avq
wnme MY ne|
7| evKxZ qKZ Ges `vq wnmve c`wkZ wbgvY mvgMxi g~j cieZx eQi cwikva
msv- AvqKi Aav`ki aviv 19 G Dc-aviv (29) Gi mshvRbt
A_ AvBb, 2015 Gi gvag AvqKi Aav`k aviv 19 G GKwU bZzb Dc-aviv
(29) mshvRb Kiv nqQ| mshvwRZ G bZzb Dc-avivi weavb Abymvi wiqj
GU eemvq wbqvwRZ Kvb Ki`vZv eZxZ Ab Kvb Ki`vZv hw` Kvb `vjvb ev
Mn-mw ev Zvi Kvb BDwbU wbgvYi evLvq Drm wnme evKxZ wbgvY mvgMx
q Ges Zv `vq (liabilities) wnme c`kb Ki, Zvnj h Ki eQi Gic `vq
c`wkZ ne Zvi cieZx Ki eQii ga Zv cwikva KiZ ne| Ab_vq
AcwikvwaZ `vqi m~Y Ask D Avq eQi mswk Ki eQi Ki`vZvi Abvb
Drm nZ Avq wnme MY ne|
aiv hvK, Gic Kvb Ki`vZv 2015-2016 Ki eQi `vjvb wbgvYi wecixZ
60,00,000/- g~ji wbgvY mvgMx evKxZ q wnme Zvi `vwLjKZ AvBwU-10we/
wwZc `vq eve` c`kb Ki| cieZx Ki eQi A_vr 2016-2017 Ki eQi G
`vq nZ wZwb 20,00,000/- UvKv cwikva Kib Ges AvBwU-10we/ wwZc
40,00,000/- UvKv `vqi wwZ wnme c`kb Kib| aviv 19 Gi Dc-aviv (29)
Gi weavb Abymvi AcwikvwaZ `vqi wwZ A_vr 40,00,000/- UvKv 2016-2017
Ki eQi Abvb Drm nZ Avq wnme MY ne|
8| Mn-mwi Avq MYbvq givgZ I iYveY, BZvw` LvZ Abygvw`Z LiPi
AevnwZ Ask Avq wnme weePbvKiY- AvqKi Aav`ki aviv 19 Gi Dc- aviv
(30) Gi mshvRbt
Mn-mw LvZi Avq wbicY AvqKi Aav`ki aviv 25 Gi Dc-aviv (1) Gi KR
(h) Abyhvqx AvevwmK febi evwlK fvov g~ji 25% Ges evwYwRK febi 30%
AvBbvbyMfve givgZ, Av`vq, BZvw` LiP wnme Abygv`b Kiv nq| Mn-mwi
Avq MYbvq Gic eq `vex mZI Kvb Ki`vZv AvBbvbyMfve Abygvw`Z G LiPi
m~Y ev Ask wekl givgZ eve` LiP nqwb- G hywZ hw` Kvb AsK Zvi m`
cwiewi Znweji Drm wnme c`kb Kib, Ze mgcwigvY AsK A_ AvBb, 2015
12
Gi gvag AvqKi Aav`ki aviv 19 G mshvwRZ Dc-aviv (30) Gi weavbgZ

Mn-mw LvZ Avq wnme MY ne|
aiv hvK, GKRb ew-Ki`vZv GKwU AvevwmK feb fvovq c`vb nZ Avq ARb
Kib| D febi evwlK fvovg~j 12,00,000/- UvKv| AvqKi wiUvb wZwb Mnmwi Avq MYbvq AvqKi Aav`ki aviv 25 Gi Dc-aviv (1) Gi KR (h) Abyhvqx
Abygv`bhvM LiP 3,00,000/- UvKv `vex Kib| wK D AsK LiP nqwb `vex
Ki wZwb mswk Ki eQii m` cwiewi Drm evLvq Zv Znwej wnme c`kb
Kib | G be cewZZ weavb Abyhvqx wewae eqi AewqZ mgy`q AsK
AvqKi Aav`k, 1984 Gi aviv 19 Gi Dc- aviv (30) Gi weavb Abymvi Mnmwi Avq wnme MY ne| A_vr, `vex Abyhvqx G aiYi AewqZ mgy`q AsK
ev Ask wekli G weavb chvR ne|
ew-Ki`vZv eZxZ Abvb chvqi Ki`vZvI hw` wnmve weeiYxZ Mn-mw
LvZi Avq MYbvq `vexKZ Gic LiP AewqZ AsK wnme c`kb Ki, mI G
avivi weavbwU mgfve chvR ne|
9| g~j AvqKi wiUvb c`wkZ Avq Acv cieZxZ `vwLjKZ wiUvb ev mskvwaZ
wiUvb ^ nvi KihvM ev Kigy LvZi AwZwi c`wkZ AvqK KihvM Avq
wnme weePbvKiY- AvqKi Aav`ki bZzb aviv 19 Gi Dc- aviv (31) Gi
mshvRbt
A_ AvBb, 2015 Gi gvag AvqKi Aav`ki aviv 19 G GKwU bZzb Dc-aviv
(31) mshvRb Kiv nqQ| bZzb mshvwRZ Gi avivi weavb Abyhvqx Kvb Ki`vZv
Zvi g~j AvqKi wiUvb Kigy ev nvmKZ nvi Ki AvivchvM LvZ h cwigvY Avq
c`kb Kieb, cieZxZ 78 aviv Abyhvqx mskvwaZ A_ev Ki gvgjv cybtDbvPb
RwbZ 93 avivi bvwUk Rvixi cwZ ev Ab Kvb cwZ `vwLjKZ
wiUvb/mskvwaZ wiUvb/wiUvb Kigy ev nvmKZ Ki nvi mswk LvZ h cwigvY AsK
AwZwi Avq wnme c`kb Kieb Zvi m~Y AskB (GKB LvZ g~j AvqKi wiUvb
I mskvwaZ AvqKi wiUvb c`wkZ Kigy ev nvmKZ nvi Ki AvivchvM Avqi
cv_K) Ki`vZvi Abvb Drm nZ Avq wnme MY ne Ges Kigy/nvmKZ
nvii cwieZ Zdwmj ewYZ nvi Ki AvivchvM ne|
aiv hvK, Kvb Ki`vZv 2012-2013 Ki eQi Mn-mw LvZ 3,00,000/- UvKv
Ges eemv LvZ 4,00,000/- UvKv megvU KihvM Avq 7,00,000/- Ges cvw
13
LvZ 20,00,000/- UvKv Kigy Avq c`kb Ki g~j AvqKi wiUvb `vwLj Kib|
cieZxZ wZwb ^cYvw`Zfve 78 avivq A_ev Ki eQii Ki gvgjvwU 93 avivq
cybtDbvPbi cwZ ev Ab Kvb cwZ cvw LvZ 35,00,000/- UvKv
Kigy Avq c`kb Ki mskvwaZ wiUvb/wiUvb `vwLj Kib ev Drmi m` cwiewi
evLvq D cvw LvZi AvqK Drm wnme c`kb Kib| A_vr, cvw LvZ
Kigy ewaZ Avq/Znweji Drm c`kb Kib 15,00,000/-| bZzb mshvwRZ Dcaviv (31) Gi weavb Abymvi G 15,00,000/- UvKv Ki`vZvi Gic Avq c`kb
mswk Ki eQi A_vr 2012-2013 Ki eQi Abvb Drm nZ KihvM Avq
wnme weewPZ ne|
10| AvevwmK feb Ges GvcvUgU wbgvY/q wewbqvMi wekl Ki nvi
cybwebvm- AvqKi Aav`ki aviv 19BBBBB Gi mskvabt
A_ AvBb, 2013 Gi gvag AvevwmK feb/GvcvUgU wbgvY/q wewbqvMKvix
Ki`vZvMYi Rb wekl Ki eev msv aviv 19BBBBB AvqKi Aav`k
mshvwRZ nq| A_ AvBb, 2015 Gi gvag we`gvb G avivwUi Dc-aviv (1) Gi
KR (d) Gi mve-KR (i) I mve-KR (ii) Z Ges KR (e) Gi mve-KR (i) Gi I
mve-KR (ii) Z cwieZb Avbqbi gvag AvevwmK feb/ GvcvUgU wbgvY/qi
Rb cwigvci wfwZ cwikvahvM Ki Gi cwigvY nvm Kiv nqQ| KR (d) Z
AvbxZ cwieZb Abyhvqx Rjv mìi ci GjvKvq AewZ 200 eMwgUvi ch
AvqZbi `vjvb Ges GvcvUgUi eMwgUvi cwZ 1000/- UvKvi cwieZ
600/- UvKv nvi Ges 200 eMwgUvii AwaK AvqZbi `vjvb Ges GvcvUgUi
eMwgUvi cwZ 1500/- UvKvi cwieZ 800/- UvKv nvi Ki cwikva KiZ
ne| GKB AvBbi gvag AvbxZ mskvabx Abyhvqx KR (e) Z ewYZ GjvKvq
`vjvb Ges GvcvUgUi AvqZb 200 eMwgUvii Kg nj eMwgUvi cwZ
700/- UvKvi cwieZ 400/- UvKv nvi Ges 200 eMwgUvii AwaK AvqZbi `vjvb
Ges GvcvUgUi eMwgUvi cwZ 1000/- UvKvi cwieZ 600/- UvKv nvi Ki
cwikva KiZ ne| G weavbi Abvb kZvejx c~ei bvq AcwiewZZ iqQ|
11| ^Qvq c~ei Ki AbvivwcZ Avq NvlYvi cwimxgv ewnf~Z LvZ mmviYAvqKi Aav`ki aviv 19E Gi mskvabt
^Qvq c~ei Ki AbvivwcZ Avq NvlYv msv aviv 19E A_ AvBb, 2012 Gi
gvag AvqKi Aav`k mshvwRZ nq| D avivi Dc-aviv (3) Abyhvqx KqKwU
14
K D avivi Aaxb ^Qvq c~ei Ki AbvivwcZ Avq NvlYvi cwimxgvi

ewnf~Z ivLv nqQ| A_ AvBb, 2015 Gi gvag 19E avivi Dc-aviv (3) Gi KR
(d) Gi ci KR (e) mshvRb Ki ZvZ `ywU mve-KR h_v mve-KR (i) I mve-KR
(ii) Afy Kiv nqQ| bZzb mshvwRZ G `ywU mve-KR Abyhvqx aviv 19E Gi
Aaxb ^Qvq c~ei Ki AbvivwcZ Avq NvlYvi mswk Ki eQii Kigy
Kvb LvZi Avq wKsev AvqKi Aav`ki aviv 44 Abymvi nvmKZ nvi Ki
AvivchvM Kvb LvZi Avq c`kb Ki G weavbi myhvM MnY Kiv hve bv| G
weavbi eZq NwUq hw` Gic Kvb Kigy Avq ev nvmKZ nvi Ki AvivchvM
Kvb LvZi AvqK aviv 19E Gi Aaxb Afy Ki wiUvb c`kb Kiv nq Zvnj
c`wkZ Gic Avq AvqKi Aav`ki aviv 33 Abyhvqx Abvb Drm nZ Avq
wnme weewPZ ne Ges Zdwmj wbavwiZ nvi Ki AvivchvM ne|
12| Financial Institution Gi bad or doubtful kYxfz FYi
my`K cKZ cvwi wfwZ Avq MYbvi weavb msv- AvqKi Aav`ki aviv 28
Gi Dc-aviv (3) Gi mskvabt
A_ AvBb, 2015 Gi gvag AvqKi Aav`k, 1984 Gi aviv 28 Gi Dc-aviv (3)
G we`gvb Investment Corporation of Bangladesh kwji ci any
financial institution kwj mshvRb Kiv nqQ| cwiewZZ G weavb Abyhvqx
AvqKi Aav`k, 1984 Gi aviv 28 Gi Dc-aviv (3) G we`gvb weavbvejx
Bangladesh Development Bank, Bangladesh Krishi Bank mn h Kvb
Commercial Bank Ges Rajshahi Krishi Unnayan Bank Gi mv_
financial institution mg~ni I mgfve chvR ne| Gi gvag
financial institution mg~ni I bad or doubtful kYxfz FYi my`K
cKZ cvwi wfwZ Avq wnmve MYbv Kiv hve|
13| Avg`vbxKZ mdU&Iqvi eZxZ Abvb vqx mì obsolescence
allowance Abygv`b msv- AvqKi Aav`ki aviv 29 Gi Dc-aviv (1) Gi
KR (xi) Gi mskvabt
AvqKi Aav`ki aviv 29 Gi Dc-aviv (1) Gi KR (xi) Abymvi Kvb Ki`vZv
KZK eemvq eeZ nIqvi ci cwiZ, asmcv ev eenvi AbychvMx ev wewZ
ev nvwiZ, BZvwì wews, gwkbvix A_ev cvU Gi Dci obsolescence
15
allowance Abygv`b Kivi weavb we`gvb AvBb AvQ| A_ AvBb, 2015 Gi

gvag Abyic myweav Avg`vbxKZ mdU&Iqvi eZxZ Abvb vqx mì
weZ Kiv nqQ| Gi dj Kvb Ki`vZv KZK eemvq eeZ Abvb vqx mì
(Avg`vbxKZ mdU&Iqvi eZxZ) I AvqKi Aav`ki ZZxq Zdwmji
AbyQ` (10) Abyhvqx obsolescence allowance chvR ne|
14| eemv ev ckv Avqi cviKzBwRU eve` Abygv`bhvM LiPi mevP mxgv
ew msv- AvqKi Aav`ki aviv 30 Gi mskvabt
AvqKi Aav`ki aviv 30 Gi KR (e) Gi we`gvb weavb Abymvi Kvb Ki`vZv
KZK Zvi Kvb KgKZv/KgPvixK evrmwiK 3,50,000/- UvKvi AwaK cviKzBwRU
[AvqKi Aav`ki 2(45) avivq msvwqZ] eve` c`vb Kij D AsKi AwZwi
Ask Ki`vZvi Avq wnme weewPZ nq| A_ AvBb, 2015 Gi gvag ewYZ mxgv
3,50,000/- UvKv _K ew Ki 4,50,000/- UvKvq wbaviY Kiv nqQ| Gi dj,
wbqvMKvix Ki`vZv KZK Zvi Kvb KgKZv/KgPvixK c` evrmwiK cviKzBwRU
4,50,000/- UvKv ch Abygv`bhvM LiP wnme weewPZ ne| D wbavwiZ
mxgvi AwZwi cviKzBwRU c`vb Kiv nj AwZwi AsK wbqvMKvixi nvZ KihvM
Avq wnme weewPZ ne|
15| be cewZZ aviv 19 Gi Dc-aviv (29) Ges (31) K aviv 33 G Abvb
m~i Avq wnmve AfyKiY- AvqKi Aav`ki aviv 33 Gi mskvab t
A_ AvBb, 2015 Gi gvag cewZZ wiqj GU eemv eZxZ Abvb Ki`vZv
KZK evKxZ wbgvY mvgMx qK `vq wnme c`kb msv aviv 19 Gi Dc-aviv
(29) Ges mskvwaZ AvqKi wiUvb/wiUvb/eLvq c`wkZ AwZwi Kigy ev nvmKZ
nvi KivivcbhvM AvqK Kivivcb msv aviv 19 Gi Dc-aviv (31) K 33
avivi weavbi AvIZvq Abvb m~i Avq wnme Afy Kiv nqQ|
16| wmMviU cZKviKi wmMviU Drcv`b I weq eemvq AwRZ Avq Ab Kvb
Drmi wZi mv_ mg^qhvM bv nIqv msv- AvqKi Aav`ki aviv 37 Gi
mskvab t
A_ AvBb, 2015 Gi gvag AvqKi Aav`ki aviv 37 G we`gvb wZbwU
cvfvBmvi ci AviI GKwU bZzb cvfvBmv mshvRb Kiv nqQ| mshvwRZ G
16
cvfvBmvi weavb Abymvi Kvb Ki`vZvi Ab Kvb Drmi AwRZ wZ RwbZ

AvqK wmMviU Drcv`b I weq eemv LvZi Avqi mv_ mg^q Kiv hve bv|
Ze, wmMviU Drcv`b I weq eemv LvZi wZ Ab eemv LvZi Avqi mv_
mg^q Kiv hve|
17| Industrial undertaking Gi Ki AeKvk myweav msv- AvqKi
Aav`ki aviv 46B Gi mskvabt
(K) A_ AvBb, 2015 Gi gvag AvqKi Aav`ki aviv 46B Gi Dc-aviv (2) Z
ewYZ Ki AeKvkhvM we`gvb LvZ mg~ni mv_ bZzb 4 (Pvi) wU LvZ mshvRb Kiv
nqQ| mshvwRZ bZzb G 4 (Pvi)wU LvZ njvt automobile manufacturing
industry, bi-cycle manufacturing industry, brick made of automatic
Tunnel Kiln technology Ges tyre manufacturing industry| Gi dj
AvqKi Aav`ki aviv 46B Gi kZvejx c~iY mvc ewYZ 4 (Pvi)wU LvZi
wkmg~n D avivq ewYZ mgqmxgv I nvi Abyhvqx Rb Ki AeKvk myweav cv ne|
(L) A_ AvBb, 2015 Gi gvag AvqKi Aav`ki aviv 46B Gi Dc-aviv (11)
Z ewYZ we`gvb weavbwU cybwebvm Ki GZ GKwU bZzb weavb mshvRb Kiv
nqQ| mshvwRZ G weavb Abyhvqx evsjv`kx bvMwiK eZxZ wewbqvM evW ev
Dchy KZci Abygv`b ewZiK Kvb we`kx bvMwiKK Ki AeKvk myweav
fvMiZ Kvb industrial undertaking G KvR wbqvM Kiv nj D industrial
undertaking Gi Ki AeKvk myweav evwZj ej MY ne| Industrial
undertaking KZK G aibi Aea wbqvM c`vb mswk Ki eQi Ges hw`
cieZxZ G Aea wbqvMi avivevwnKZv eRvq _vK Zvnj mswk cieZx Ki eQi
mg~ni Ki AeKvk myweav evwZji I G weavb chvR ne|
18| fZ AeKvVvgv (physical infrastructure facility) Gi Ki AeKvk
msv- AvqKi Aav`ki aviv 46C Gi mskvabt
AvqKi Aav`ki aviv 46C Abyhvqx KqK kYxi fZ AeKvVvgv (physical
infrastucture) KqKwU kZ mvc wbw` gqvì Rb AwRZ Avqi Dci Ki
AeKvk myweav cq _vK| kZ cwicvjb e_Zv ev fi KviY aviv 46C Gi Dcaviv (9) Abymvi Dc Ki KwgkbviK D avivi Aaxb c` Ki AeKvk myweav
evwZj Ki Ki Avivci gZv c`vb Kiv nqQ| A_ AvBb, 2015 Gi gvag
17
fZ AeKvVvgvi Ki AeKvk myweav evwZj Kivi Rb ewYZ avivi we`gvb weavb

cybwebvm Ki GZ GKwU bZzb weavb mshvRb Kiv nqQ| mshvwRZ G bZyb weavb
Abyhvqx evsjv`kx bvMwiK eZxZ wewbqvM evW ev Dchy KZci Abygv`b
ewZiK Kvb we`kx bvMwiKK Ki AeKvk myweavfvMiZ Kvb fZ AeKvVvgv
Gi KvR wbqvM Kiv nj D fZ AeKvVvgv Gi Ki AeKvk myweav evwZj ej
MY ne| fZ AeKvVvgv KZK G aibi Aea wbqvM c`vb mswk Ki eQi Ges
hw` cieZxZ G Aea wbqvMi avivevwnKZv eRvq _vK Zvnj mswk cieZx Ki
eQi mg~ni Ki AeKvk myweav evwZji G weavb chvR ne| Ki AeKvk
evwZj msv we`gvb Abvb weavbI KvhKi _vKe|
19| Kv-AcviwUf mvmvBwUi Ki Avivc msv- AvqKi Aav`ki aviv 47 Gi
mskvabt
AvqKi Aav`ki aviv 47 Gi we`gvb weavb Abymvi Kv-AcviwUf mvmvBwUi
evswKs eemv eZxZ Ab mKj Kvhg nZ AwRZ Avq Ki AevnwZ cv| A_
AvBb, 2015 Gi gvag aviv 47 Gi Dc-aviv (1) Gi clause (a) Ges clause
(c) wejy Kiv nqQ| Gi dj Kvb Kv-AcviwUf mvmvBwUi Kejgv aviv 47
Gi Dc-aviv (1) Gi clause (b) Ges clause (d) LvZ ewYZ Avqi Dci Ki
AevnwZ myweav ejer _vKe| A_vr D aviv Gi Dc-aviv (1) Gi clause (b) Ges
clause (d) Gi AvIZv ewnf~Z LvZi AwRZ Avqi Dci 15% nvi Ki AvivwcZ
ne|
20| Drm Ki KZbi cwiwa mmviY-AvqKi Aav`ki aviv 49 Gi mskvabt
AvqKi Aav`k, 1984 Gi aviv 49 G h mKj Avq Drm Ki KZbhvM Zvi
DjL iqQ| A_ AvBb, 2015 Gi gvag Drm Ki KZbi cwiwa weZ Kiv
nqQ| be cewZZ aviv 53P Abyhvqx wiqj GU Wfjcvi KZK Rwgi gvwjKK
cwikvaKZ h Kvb AsKi Dci 15% nvi Drm Ki KZbi welqwU aviv 49 G
ZvwjKvfz Kiv nqQ|
18
21| miKvwi PvKzwiRxexì eZb-fvZvi Dci Drm Ki KZbi weavb ceZbAvqKi Aav`ki aviv 50 Gi mskvabt
(K) A_ AvBb, 2015 Gi gvag AvqKi Aav`ki aviv 50 Gi Dc-aviv (1) Gi
ci Dc-aviv (1A) mshvRb Kiv nqQ| bZzb mshvwRZ AvBbi weavb Abymvi
GKRb miKvwi PvKzwiRxex, whwb wbR Drawing and Disbursing Officer, wZwb
Avq eQii iZ Zuvi cvc eZb, Drme fvZv I evbvmi cwigvY Gi wfwZ
eZb LvZ KihvM Avq wbicb Kieb| eZb LvZ KihvM Avqi Dci we`gvb
Ki nvi cqvM Ki gvU c`q Ki Gi cwigvY wbicb Ges Zv nZ we`gvb nvi Ki
iqvZ ev` wbq bxU c`q Ki Gi cwigvY wbaviY Kieb| G wZwb ewMZ
Mvoxi gvwjK nj Mvoxi wdUbm bevqbKvj cwikvaKZ AwMg AvqKi ev` w`q bxU
c`q Ki Gi cwigvY wbicb Kieb| Dci ewYZ cwZZ wbiwcZ bxU c`q Ki
12 (evi) w`q fvM Ki gvwmK c`q Ki Gi cwigvY wbaviY KiZt Ges cwZ gvmi
eZb wej D cwigvY A_ Ki cwikva wnme ev` w`q bxU cvc eZb fvZvi
cwigvY wbicb Ki eZb wej cYqb Kieb| Kvb Drawing and Disbursing
Officer Zvui Aaxbì eZb wej ^vii mgqI Dci ewYZ cwZ AbymiY
Kieb|
(L) A_ AvBb, 2015 Gi gvag mshvwRZ aviv 50 Gi Dc-aviv (1B) Abyhvqx
mswk wnmveiY KgKZv Avq eQi kl nIqvi cieZx RyjvB gvmi 31 ZvwiLi
ga aviv 50 Gi Dc-aviv (1A) Abyhvqx Drm Ki KZbi cwigvY DjL Ki wewa
18A Abymvi wbewYZ QK GKwU mb`c c`vb Kiebt
Certificate of deduction of tax under section 50(1B) on income chargeable
under the head Salaries for the year ended as on ..............
Name of the
employee
Name of
the office
Designation
Taxpayers
Identification
Number
Amount of
tax
deducted
Remarks
Date ......................
Signature, name and designation

of the Accounts Officer/any
other authorized officer
19
22| URvix e I URvix weji Dci upfront Drm Ki KZb Gi weavb

iwnZKiY- AvqKi Aav`ki aviv 51 Gi mskvab t
A_ AvBb, 2015 Gi gvag AvqKi Aav`k we`gvb aviv 51 Gi ci GKwU
cvfvBmv mshvRb Kiv nqQ| mshvwRZ G cvfvBmv Abyhvqx miKvi KZK
BmyKZ URvix e I URvix weji my` ev gybvdvi Dci upfront Drm Ki KZb
chvR ne bv|
1 RyjvB, 2015 wLv nZ G weavb KvhKi ne|
23| wVKv`vi cwZvb, BZvw`K A_ cwikva mwKZ Drm Ki KZbi LvZ
msv AvqKi Aav`ki aviv 52 Gi mskvabt
A_ AvBb, 2015 Gi gvag AvqKi Aav`k we`gvb aviv 52 mskvab Kiv
nqQ| D avivq ewYZ indenting commission Ges shipping agency
commission-G `ywU LvZi Drm Ki KZbi welqwU A_ AvBb, 2015 Gi gvag
cwZvwcZ aviv 52AA Z Af~ Kiv nqQ| G cwicwZ aviv 52 Kejgv
supply of goods ev execution of contract ev sub-contract Gi
c~ei bvq chvR ne|
24| Professional ev Technical service c`vbi Drm Ki KZb
AevnwZ mswk mb`c BmyKiY- AvqKi Aav`ki aviv 52A Gi cvfvBmv Gi
mskvabt
A_ AvBb, 2015 Gi gvag AvqKi Aav`ki aviv 52A Gi Dc-aviv (3) Gi
we`gvb cvfvBmvwUZ cwieZb Avbv nqQ| cvfvBmvi we`gvb weavb Abymvi
RvZxq ivR^ evW professional A_ev technical services c`vbKvixi Ki
AvivchvM Avq bB A_ev D mev c`vbKvixi Avq Aav`ki Ab Kvb weavb
Abyhvqx Ki AevnwZcv gg weePbv Kij D aibi mev c`vbKvixi Ave`bi
cwZ Drm Ki KZb ewZiK mswk mevi wecixZ c`q wej cwikvai
mb`c c`vb KiZ cvi| A_ AvBb, 2015 Gi gvag AvbxZ mskvabx Abymvi
Kvb professional A_ev technical service c`vbKvixi Avq Kejgv Ki
AevnwZ cv njB RvZxq ivR^ evW m Ave`b weePbvq Drm Ki KZb
ewZiK ewYZ mevi wecixZ c`q wej cwikvai mb`c c`vb KiZ cvie|
20
25| wewfb mev c`vb mwKZ Drm Ki KZb LvZ I nvi mywbw`KiY- AvqKi
Aav`ki aviv 52AA Gi cwZvcbt
A_ AvBb, 2015 Gi gvag AvqKi Aav`ki aviv 52AA m~Yic cwZvcb
Kiv nqQ| cwZvwcZ avivi weavb gZ miKvi A_ev Kvb KZc, Kcvikb
A_ev Gi A cwZvb ev Gi Aaxb BDwbU/cwZvbmg~n, hvi MVb I Kvhvejx Kvb
AvBb viv Abygvw`Z, AvqKi Aav`ki aviv 2 Gi Dc-aviv (20) viv msvwqZ
Kvvbx A_ev Kvb evswKs Kvvbx A_ev Kvb Byi Kvvbx A_ev Kvb KvAcviwUf evsK A_ev Kvb Avw_K cwZvb A_ev GbwRI Gvdqvm eyivZ
wbewZ Kvb emiKvix msv, A_ev Kvb zj, KjR ev wekwe`vjq A_ev Kvb
nvmcvZvj, wKwbK ev WvqvMbwK mUvi hw` wbi QK G ewYZ Kvb mev MnYi
wecixZ A_ cwikva Ki m A_ cwikvaKvix mswk cwZvb wbewYZ nvi
Drm Ki KZb Kiet
SL.
No
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
Description of payment
Catering service
Cleaning service
(a) commission
(b) gross receipts
Collection and Recovery agency(a) commission
(b) gross receipts
Contract or toll manufacturing
Credit rating agency
Event management(a) commission
(b) gross receipts
Indenting commission
Meeting fees, training fees or honorarium
Mobile network operator, technical support
service provider or service delivery agents
engaged in mobile banking operations
Motor garage or workshop
Printing service
Private container port or dockyard service
Private security service provider(a) commission
(b) gross receipts
21
Rate of
deduction
10%
10%
1.5%
10%
1.5%
10%
10%
10%
1.5%
7.5%
10%
10%
5%
3%
5%
10%
1.5%
14.
15.
16.
17.
18
19.
Product processing charge

Shipping agency commission
Stevedoring/berth operation commission
Supply of manpower(a) commission
(b) gross receipts
Transport provider
Any other service which is not mentioned in
Chapter VII of this Ordinance and is not a
service provided by any bank, insurance or
financial institutions
10%
5%
10%
10%
1.5%
3%
10%
cwZvwcZ aviv 52AA Gi cvfvBmv Abyhvqx Dcii QK ewYZ Kvb mev

c`vbKvixi Avq AvqKi Aav`ki h Kvb weavbi AvIZvq Kejgv Ki AevnwZ
cv njB RvZxq ivR^ evW Ave`b weePbvq ^ nvi A_ev Ki KZb ewZiK
ewYZ mevi wecixZ c`q AsK cwikvai mb`c c`vb KiZ cvie|
26| wmMviU cZKviKi wmMviU Drcv`b I weqi Dci Drm Ki KZbi
weavb ceZb- AvqKi Aav`ki aviv 52B Gi mskvabt
A_ AvBb, 2015 Gi gvag AvqKi Aav`k we`gvb aviv 52B K aviv 52B Gi
Dc-aviv (1) wnme msLvwqZ Kiv nqQ Ges GKB mv_ GKwU bZzb Dc-aviv (2)
mshvRb Kiv nqQ| mshvwRZ bZzb weavb Abymvi g~j mshvRb Ki AvBb, 1991
(1991 mbi 22 bs AvBb) Abyhvqx g~j mshvRb Ki Av`vqKvix KZc D Ki
Av`vqKvj Kvb wmMviU cZKviK Drcv`b I weqKvixi KvQ _K wmMviUi
weqhvM mevP LyPiv g~j (MRP) Gi Dci 3% nvi AwMg AvqKi msMn
Kie| Dic msMnxZ AvqKi wmMviU cZKviK I weqKvix Ki`vZvi AwMg
Ki cwikva wnme MY ne Ges c`q AvqKi Gi mv_ mg^qhvM ne|
Drm Ki KZbi G weavb 1 RyjvB, 2015 wLv nZ chvR ne|
22
27| IqR Avbvm WfjcgU e nZ AwRZ AvqK Drm Ki KZb nZ AevnwZ

c`vb- AvqKi Aav`ki aviv 52D Gi we`gvb cvfvBmv mskvab I bZzb
cvfvBmv mshvRbt
(K) AvqKi Aav`ki we`gvb aviv 52D Abymvi mKj aibi mqci AwRZ
myì Dci 5% nvi Drm Ki KZbi weavb AvQ| A_ AvBb, 2015 Gi gvag
AvqKi Aav`ki aviv 52D Gi wZxq cvfvBmv nZ or wage earners
development bond kjv ev` `qv nqQ| Gi dj wage earners
development bond Ges pensioners savings certificate G `ywUi ga
pensioners savings certificate nZ AwRZ myì Drm Ki KZb chvR
ne| DjL h, Pensioners savings certificate G Kvb Ki`vZvi Kvb Avq
eQi gvU wewbqvMi cwigvY 5 (cuvP) j UvKv AwZg bv Kij D wewbqvMi
Dci AwRZ my`/gybvdv cwikvaKvj 5% nvi Drm Ki KZb bv Kivi weavbwU ejer
AvQ|
(L) A_ AvBb, 2015 Gi gvag AvqKi Aav`ki aviv 52D Gi wZxq
cvfvBmvi ci bZzb GKwU cvfvBmv mshvRb Kiv nqQ| mshvwRZ bZzb G
cvfvBmvi weavb Abymvi Wage earners development bond, US dollar
premium bond, US dollar investment bond, Euro premium bond,
Euro investment bond, Pound sterling investment bond Ges Pound
sterling premium bond Gi AwRZ my` ev gybvdv cwikvaKvj Drm Ki KZb
chvR ne bv| A_vr 1 RyjvB, 2015 ZvwiL nZ DcivwjwLZ mKj cKvi e Gi
my` ev gybvdv cwikvaKvj Drm Ki KZb KiZ ne bv|
28| Uvfj GRU nZ Drm Ki Avivc msv weavb mskvab- AvqKi
Aav`ki aviv 52JJ Gi cwZvcbt
Collection of tax from travel agent msv AvqKi Aav`ki aviv 52JJ
A_ AvBb, 2015 Gi gvag cwZvcb Kiv nqQ| cwZvwcZ weavb Abymvi Kvb
GqvijvB Gi c gZvcv Kvb ew Kvb wbevmx Uvfj GRUK hvx cwienb
RwbZ wUwKU weqi wecixZ Kwgkb A_ev wWmKvDU A_ev BbmbwUf evbvm
A_ev A_ g~j cwieZbkxj Ab h Kvb bvg AwfwnZ Kiv nvK bv Kb Kvb A_
cwikvaKvj wUwKU g~j A_ev cY cwienbi KvMv fvov g~ji (charges)
Dci mswk GqvijvBbm& KZc, General Sales Agent (GSA) ev Abyic Ab
Kvb KZcK 0.30% nvi Drm Ki KZb KiZ ne| cwZvwcZ bZzb weavb
23
wUwKU g~j ev KvMv fvovg~ji GKwU evLv mshvRb Kiv nqQ| G evLv Abymvi
0.30% nvi KZbhvM AsK wbaviY wUwKUg~j ev KvMv fvovg~j nZ chvRZv
Abyhvqx embarkation fees, travel tax, flight safety insurance, security
tax Ges airport tax ev` hve| Gfve wUwKU g~j ev KvMv fvov g~j nZ
chvRZv Abyhvqx Dciv embarkation fees, travel tax, flight safety
insurance, security tax Ges airport tax ev` w`q Aewk AsKi Dci
0.30% nvi Drm Ki KZb KiZ ne| G LvZ KZbKZ Ki Ki`vZvi P~ov
Ki`vq wnmve weeP ne|
0.30% nvi Drm Ki KZbi G weavb 1 RyjvB, 2015 wLv nZ KvhKi ne|
29| Kvgj cvbxq, BZvw` Drcv`bi Drm Ki KZb nvi cybwebvm- AvqKi
Aav`ki aviv 52S Gi mskvabt
A_ AvBb, 2015 Gi gvag AvqKi Aav`ki aviv 52S G ewYZ Drm Ki
KZbi nvi 3% Gi cwieZ 4% G wbaviY Kiv nqQ| cwiewZZ weavb Abymvi
evivj mieivni `vwqZ wbqvwRZ w` wmwKDwiwU wcwUs Kcvikb (evsjv`k) wjt
ev Ab Kvb KZc Kvgj cvbxq ev wgbvij IqvUvi cZKviKi wbKU evivj
mieivnKvj 3% Gi j 4% nvi Drm Ki KZb Kie|
Ki KZbi bZzb G nvi 1 RyjvB, 2015 wLv nZ KvhKi ne|
30| KwDUvi, KwDUvi GmixR, cvU, Zzjv I m~ZvK jvKvj Gjwmi gvag
cY q Drm Ki KZb nZ AevnwZ c`vb msv- AvqKi Aav`ki aviv 52U
Gi cvfvBmv mskvabt
AvqKi Aav`ki aviv 52U Gi we`gvb weavb Abymvi KwZcq cY eZxZ jvKvj
Gjwmi gvag 5 (cuvP) j UvKvi AwaK g~ji cY qi 3% nvi Drm
Ki KZb chvR| Ze D avivi cvfvBmvZ DwjwLZ cYmg~ni Drm Ki
KZbK AevnwZ c`vb Kiv nqQ| A_ AvBb, 2015 Gi gvag we`gvb
cvfvBmvZ KqKwU bZzb cY mshvRb Kiv nqQ hvì I Drm Ki KZbi
weavbwU chvR ne bv| mshvwRZ cYjv nQ KwDUvi A_ev KwDUvi
GmixR, cvU, Zzjv I m~Zv| Gi dj, aviv 52U Gi cvfvBmvZ we`gvb cYmn
KwDUvi ev KwDUvi GmixR, cvU, Zzjv I m~Zv jvKvj Gjwmi gvag h
Kvb AsK qi Drm Kvb Ki KZb KiZ ne bv|
bZzb cewZZ G weavb 1 RyjvB, 2015 wLv nZ KvhKi ne|
24
31| wbevmx wkwcs eemvq Drm Ki KZb mswk mb`c BmyKiY- AvqKi
Aav`ki aviv 53AA Gi mskvabt
AvqKi Aav`ki aviv 53AA Gi we`gvb weavb Abyhvqx wbevmx Ki`vZvi
gvwjKvbvaxb ev PvUvW RvnvR KZK we`k gvjvgvj cwienbi cv RvnvR
fvovi Dci 5% A_ev chvR 3% nvi Drm Ki cwikva KiZ nq hv P~ov
Ki`vq wnme weeP| G mswk Dc Ki Kwgkbvi KZK Drm Ki KZbi
mb`c c`vb Ges Zv cvU wKqvii Rb Kwgkbvi Ae Kvgm& Gi wbKU `vwLji
weavb _vKjI Dc Ki Kwgkbvi KZK Gic mb` c`vbi Rb mywbw` Kvb dig
wQj bv| A_ AvBb, 2015 Gi gvag Dc Ki Kwgkbvi KZK BmyhvM Gic
prescribed form mshvRb Kiv nqQ| wbavwiZ digwU wewa 62A mswk
cwiwk-04 G mshy AvQ|
32| AvqKi Aav`ki aviv 53CC Gi wejvct
A_ AvBb, 2006 Gi gvag Awbevmx Kzwiqvi eemvqi Dci Drm Ki KZbi
weavb ceZb Kiv nq| A_ AvBb, 2015 Gi gvag cwZvwcZ aviv 56 Z G LvZi
Drm Ki KZbi weavb I nvi Afy Kivq 53CC avivwU wejvc Kiv nqQ|
33| cZKZ cY evRviRvZKiY/weZiYi Rb c`q Kwgkb, wd BZvw` nZ Drm
Ki KZb msv- AvqKi Aav`ki aviv 53E Gi Dc-aviv (1) Gi mskvabt
AvqKi Aav`ki aviv 53E Gi Dc-aviv (1) Gi we`gvb weavb Abyhvqx
Kvvbx/Kcvikb/msv Zvì cZKZ cY weZiY ev evRviRvZKiYi Rb
wecYbKvix/evRviRvZKvixK c`q/c` Kwgkb, wWmKvDU ev wdm Gi Dci 10%
nvi Drm Ki KZb Ki _vK| A_ AvBb, 2015 Gi gvag Kwgkb, wWmKvDU ev
wdm Gi ci or dealers promotional charges or fees or commission
or any other payment called by whatever name kjv mshvRb Kiv
nqQ| ewYZ LvZmg~n mshvRbi cwZ Kvb Kvvbx/ Kcvikb/msv Zvì
cZKZ cYmvgMx weZiY ev evRviRvZKiYi Rb Zvì wbqvwRZ wecYbKvix
A_ev evRviRvZKvixK Kwgkb, wWmKvDU, wdm, wWjvim cvgvkbvj PvRm,
BZvw` eve`, Zv h bvgB AwfwnZ Kiv nvK bv Kb, h Kvb A_ mswki LvZ
25
wWU c`vb ev A_ cwikva, G `ywUi hwU AvM NUe, m 10% nvi Drm
Ki KZb Kie|
bZzb cewZZ G weavb 1 RyjvB, 2015 wLv nZ KvhKi ne|
34| we`kx Zvi GRUK Kwgkb/igybvikb c`vb mwKZ Drm Ki KZbi
nvi cybwebvm- AvqKi Aav`ki aviv 53EE Gi mskvab t
AvqKi Aav`ki aviv 53EE Gi we`gvb weavb Abymvi evwqs nvDRmn we`kx
Zvi GRUK Kwgkb, PvRm ev igybvikb cwikvai c` Gic Kwgkb,
BZvwì Dci 7.5% nvi Drm Ki KZb Ki miKvwi KvlvMvi Rgv c`vb KiZ
nq| A_ AvBb, 2015 Gi gvag Ki KZbi G nvi cybwebvm Ki 7.5% Gi
cwieZ 10% G wbaviY Kiv nqQ| mskvwaZ nvi Abymvi evsKmg~n Kvb
ivbxKviKi evsK wnmve ivbx g~j (export proceeds) wWU Kivi mgq Zvi
Ask wekl D cYi we`kx Zvi Kvb vbxq GRU ev cwZwbwaK
cwikvaKvj ev Zvi evsK wnmve Gic A_ wWU c`vbKvj 10% Gi mgcwigvY
A_ Drm Ki eve` KZb Ki Zv miKvix KvlvMvi Rgv Kie| Drm KwZZ G
KiK P~ov Ki`vq wnme MY Ki aviv 82C Z mskvabx Avbv nqQ|
Drm Ki KZbi cwiewZZ G nvi 1 RyjvB, 2015 wLt nZ chvR ne|
35| KqKwU mqx AvgvbZ Ges gqv`x AvgvbZi myì Dci Drm Ki KZb
nvi cybwebvm- AvqKi Aav`ki aviv 53F Gi mskvab t
(K) A_ AvBb, 2015 Gi gvag AvqKi Aav`ki aviv 53F Gi Dc-aviv (1) G
GKwU bZzb KR (c) mshvRb Kiv nqQ| bZzb mshvwRZ G weavb Abymvi
wUAvBGb _vKzK ev bv _vKzK wbewYZ MvnKMYi wnmve my` ev gybvdv c`vbKvj D
my` ev gybvdvi Dci my`/gybvdv c`vbKvix cwZvb 10% nvi Drm Ki KZb Kie
Ges D Drm KwZZ Ki P~ov Ki`vq cwikva wnme MY net
(i) cvewjK wekwe`vjq;
(ii) Gic wkv cwZvb hvì wkKMY GgwcIfz (MPO), hviv miKvi Abygvw`Z
KvwiKzjvg Abyhvqx cvV`vb Ki _vK Ges hvì cwiPvjbv cl` miKvwi bxwZgvjv
Abyhvqx MwVZ nq; A_ev
26
(iii) AvBb viv cwZwZ Ges ckvRxex cl` KZK cwiPvwjZ h_v Institute of
Chartered Accountants of Bangladesh, Institute of Cost and
Management Accountants of Bangladesh Ges Institute of Chartered
Secretaries|
A_ AvBb, 2015 Gi gvag AvqKi Aav`ki aviv 82C Gi Dc-aviv (2) Gi
mv_ GKwU bZzb KR (mmmm) mshvRb Kiv nqQ| mshvwRZ bZzb G weavb
Abymvi Dci ewYZ cwZvbmg~ni mqx/gqv`x AvgvbZi Dci cv my` ev gybvdvi
KwZZ Drm Ki P~ov Ki`vq cwikva wnme weewPZ ne|
A_ AvBb, 2015 Gi gvag AvqKi Aav`ki THE SIXTH SCHEDULE,
PART-A Z `ywU bZzb AbyQ` 52 I AbyQ` 53 mshvRb Kiv nqQ| mshvwRZ
G `ywU bZzb AbyQì weavb Abymvi Dci ewYZ cwZvbmg~ni bvg cwiPvwjZ
Kvb wnmve cv my` ev gybvdv Ges jfvsk LvZi AwRZ Avq eZxZ Ab mKj
LvZi Avq Ki AevnwZ cv gg MY ne|
(L) A_ AvBb, 2015 Gi gvag aviv 53F Gi Dc-aviv (2) Gi KR (b) Z
mskvabx Avbqb Kiv nqQ| AvbxZ mskvabx Abyhvqx mqx AvgvbZ, vqx AvgvbZ
ev gqv`x AvgvbZ, BZvw` LvZ AwRZ my` ev gybvdv MvnKi (payee) nvZ Ki
AevnwZhvM nj D MvnKi Ave`bg RvZxq ivR^ evW G LvZi Drm Ki
KZb K AevnwZ c`vb Ki mb`c c`vb KiZ cvie|
36| `xN gqv`x jxR `wjj mv`bi Drm Kii cwiwa weZKiY- AvqKi
Aav`ki aviv 53HH Gi mskvabt
AvqKi Aav`ki aviv 53HH Gi we`gvb weavb Abymvi ivRavbx Dbqb KZc
(ivRDK), PMvg Dbqb KZc (wmwWG), ivRkvnx Dbqb KZc (AviwWG), Lyjbv
Dbqb KZc (KwWG) ev RvZxq Mnvqb KZc (GbGBPG) GB 5 wU msv ev
KZc KZK 10 (`k) eQi ev Z`~a gqvì Rb Kvb vei mwi jxR `wjj
mv`bKvj iwRkb KZc jxR`vZvi KvQ _K jxR g~ji Dci 4% nvi
Drm Ki msMn Ki _vK| A_ AvBb, 2015 Gi gvag D avivi we`gvb weavb
AcwiewZZ iL jxR`vZvi cwiwa weZ Ki ew, dvg, ew-msN, wn`y h_
cwievi, Kvvbx ev AvBbi viv m Kvb Kwg ewK Afy Kiv nqQ| dj,
we`gvb AvBb ewYZ KZcmg~ni cvkvcvwk Kvb ew, dvg, ew-msN, wn`y h_
27
cwievi, Kvvbx ev Ab Kvb Kwg ewmv (hgb Kv-AcviwUf mvmvBwU) KZK

10 (`k) eQi ev Z`~a gqvì Rb vei mwi jxR `wjj mv`bKvj
iwRkb KZc jxR`vZvi KvQ _K 4% nvi Drm Ki msMn Ki c~ei AbymZ
cvq Zv miKvwi KvlvMvi Rgv c`vb Kieb|
bZzb cewZZ G weavb 1 RyjvB, 2015 wLt nZ KvhKi ne|
37| wcU, BjKUwbK wgwWqv, AbjvBb wevcbi Drm Ki KZbi cwiwa
mmviY- AvqKi Aav`ki aviv 53K Gi mskvabt
AvqKi Aav`ki aviv 53K Gi we`gvb weavb Abymvi msev`c, gvMvwRb,
cvBfU Uwjwfkb Pvbj, cvBfU iwWI kb I Iqe mvBUi gvag wevcb
cPvi eve` c`q wej Ges cvBfU Uwjwfkb Pvbj I cvBfU iwWI kbi
GqviUvBg qRwbZ c`q weji Dci 3% nvi Drm Ki KZbhvM| A_ AvBb,
2015 Gi gvag GB Ki KZbi AvIZv mmviY Ki h Kvb gvag wevcb
cPvii Rb h KvDK A_ cwikva Kiv nj Zv Drm Ki KZbhvM Kiv nqQ|
GKB mv_ mswk mKj LvZ wej cwikvaKvj Drm Ki KZbi nvi 3% Gi j
4% G wbaviY Kiv nqQ| wej evW, wbqb mvBbmn h Kvb gvag wevcb cPvii
KviY 1 RyjvB, 2015 wLv ZvwiL nZ G msv wej ev A_ h KvDK
cwikvaKvj D wej ev A_i Dci 4% nvi Drm AvqKi KZb Ki miKvwi
KvlvMvi Rgv c`vb KiZ ne|
38| kqvi evRvii gybvdvi Dci Drm Ki Avivc msv- AvqKi Aav`ki
aviv 53O Gi wejvct
Kvvbx I dvg kYxi Ki`vZv KZK kqvi evRvi _K AwRZ gybvdvi Dci Drm
Ki KZb msv we`gvb aviv 53O A_ AvBb, 2015 Gi gvag wejvc Kiv
nqQ| Ze Gm,Avi,I bs 196-AvBb/AvqKi/2015, ZvwiLt 30 Ryb, 2015 wLt
Abyhvqx G mKj Ki`vZvi kqvi evRvi nZ AwRZ gybvdvi Dci wiUvb `vwLj Kvj
10% nvi AvqKi cwikva KiZ ne|
28
39| wiqj GU eemvqx KZK Rwgi gvwjKK A_ cwikvaKvj Drm Ki KZbi

weavb ceZb- AvqKi Aav`k bZzb aviv 53P mshvRbt
A_ AvBb, 2015 Gi gvag AvqKi Aav`k GKwU bZzb aviv 53P mshvRb Kiv
nqQ| mshvwRZ G avivi weavb Abymvi wiqj GU ev f~wg Dbqb eemvq
wbqvwRZ Kvb ew (person) cvIqvi Ae GvUbx ev Kvb Pzw ej ev wjwLZ
PzwgZ Kvb RwgZ feb wbgvY ev Rwg Dbqb eve` signing money,
subsistence money, house rent ev Ab h Kvb bvg AwfwnZ Kiv nvK bv
Kb D Rwgi gvwjKK h cwigvY A_ cwikva Kieb Zvi mgy`q AsKi Dci
15% nvi Drm Ki KZb Ki miKvwi KvlvMvi Rgv c`vb Kieb| G
KZbhvM AsK wbaviY Kvb AsK weqvRb Kiv hve bv| wiqj GU ev f~wg
DbqbKvix hw` Rwgi gvwjKK ewYZ LvZ/LvZmg~n GKKvjxb A_ cwikva bv Ki
wKw ev gvwmK wfwZ Zv cwikva Ki, m cwZwU A_ cwikvai mgq
cwikvwaZ AsKi Dci 15% nvi Drm Ki KZb Ki miKvwi KvlvMvi Rgv c`vb
Kieb|
bZzb cewZZ G weavb 1 RyjvB, 2015 wLv _K KvhKi ne|
40| bM` jfvsk Avqi Dci Drm Ki KZb msv- AvqKi Aav`ki aviv 54
Gi cwZvcbt
bM` jfvsk Avqi Dci Drm Ki KZb msv AvqKi Aav`k we`gvb aviv 54
A_ AvBb, 2015 Gi gvag cwZvcb Kiv nqQ| cwZvwcZ G avivwUZ KR (a)
I KR (b) mshvRb Kiv nqQ| cwZvwcZ aviv 54 Gi weavb Abymvi evsjv`k
wbewZ Kvb Kvvbx ev Ab Kvb Kvvbx KZK Kvb wbevmx ev Awbevmx
evsjv`kx kqvinvviK jfvsk c`vbKvj jfvsk c`vbKvix Kvvbxi wcwcvj
Awdmvi wbewYZ nvi Drm Ki KZbc~eK miKvwi KvlvMvi Rgv c`vb Kiebt
(i) jfvsk MnxZv Kvvbx nj Kvvbxi Rb chvR nvi;
(ii) jfvsk MnxZv Kvvbx eZxZ Ab h Kvb chvqfz nj Ges 12
wWwRUi wUAvBGb mb` `vwLj Kiv nj c`q jfvski Dci 10% nvi|
Ze, Gic Kvb Ki`vZv 12 wWwRUi wUAvBGb `vwLj e_ nj Drm Ki
KZbi nvi ne 15%|
29
41| Awbevmxì (non-resident) Avqi Dci Drm Ki KZb msv- AvqKi

Aav`ki aviv 56 Gi Dc-aviv (1) Gi cwZvcbt
A_ AvBb, 2015 Gi gvag AvqKi Aav`k we`gvb aviv 56 Gi Dc-aviv (1)
cwZvcb Kiv nqQ| cwZvwcZ G avivi gvag miKvi ev Kvb Kvvbx ev Kvb
cwZvb ev aviv 2 Gi Dc-aviv (46) Abyhvqx msvwqZ Kvb person KZK Kvb
AwbevmxK Kvb A_ cwikvaKvj Gic cwikvahvM A_i Dci Drm Ki KZbi
nvi LvZ wfwK mywbw` Kiv nqQ| Ze cwikvaKvix Awbevmxi c wbR GRU
wnme AvqKi Aav`ki Aaxb Ki cwikva eva _vKj m G avivq Drm
Ki KZbi weavb chvR ne bv| miKvi ev h Kvb ew (any person) A_vr h
Kvb kYxi Ki`vZv KZK Kvb AwbevmxK A_ cwikvaKvj wbewYZ QK weeZ
LvZ I nvi Abyhvqx Drm Ki KZb KiZ net
SL.
No
1
2
3
4
5
6
7
8
9
10
11
12
13
Description of Payment
Rate of
deduction
Accounting or tax consultancy
20%
Advertisement making
15%
Advertisement broadcasting
20%
Advisory or consultancy service
30%
Air transport or water transport
7.5%
Architecture, interior design or landscape
20%
design
Artist, singer or player
30%
Capital gain received(a) from capital assets (not being
securities
listed
with
stock
15%
exchange)
(b) by a company or firm if such gain is
arisen from securities listed with any
10%
stock exchange in Bangladesh which is
not exempted from tax in the country
of such non-resident----Certification
30%
Charge or rent for satellite, airtime or
20%
frequency
Contractor, sub-contractor or supplier
5%
Courier service
15%
Dividend(a) company-----20%
(b) any other person, not being a company30%
30
14
15
16
17
18
19
20
21
22
23
24
25
Insurance premium
Interest, royalty or commission
Legal service
Machinery rent
Management or event management
Pre-shipment inspection service
Professional service, technical services fee,
technical know how fee or technical assistance
fee
Salary or remuneration
Exploration or drilling in petroleum operations
Survey for oil or gas exploration
Any service for making connectivity between
oil or gas field and its export point
Any other payments
10%
20%
20%
15%
20%
30%
20%
30%
5.25%
5.25%
5.25%
30%
Drm Ki KZbi be cewZZ G weavb 1 RyjvB, 2015 wLv _K KvhKi ne|

42| Ki`vZvi Ave`bi cwZ wiUvb `vwLji mgqmxgv ewKiY msv- AvqKi
AvqKi Aav`ki aviv 75 Gi Dc-aviv (3) Gi we`gvb cvfvBmvwU A_ AvBb,
2015 Gi gvag cwZvcb Kiv nqQ| cwZvwcZ cvfvBmvi gvag Ki`vZvi
Ave`bi cwZ AvqKi wiUvb `vwLji mgq ewi we`gvb mgqmxgv nvm Kiv
nqQ| we`gvb cvfvBmv Abymvi AvqKi wiUvb `vwLji Rb AvqKi Aav`ki
aviv 75 Gi Dc-aviv (2) Gi KR (c) Z ewYZ mgqmxgv AwZv nIqvi ci Dc
Ki Kwgkbvi Dc-aviv (3) Abyhvqx wbR gZvej 3 (wZb) gvm Ges cwi`kx
AwZwi/hyM Ki Kwgkbvii Abygv`bg AviI 3 (wZb) gvm A_vr megvU 6 (Qq)
gvm ch mgq ew KiZ cvib| wK cwiewZZ weavb Abymvi AvqKi wiUvb
`vwLji Rb AvBbvbyM mgqmxgv AwZv nIqvi ci Dc Ki Kwgkbvi wbR
gZvej 2 (`yB) gvm Ges cwi`kx AwZwi/hyM Ki Kwgkbvii Abygv`bg
AviI 2 (`yB) gvm A_vr megvU 4 (Pvi) gvm ch mgq ew KiZ cvieb|
cwiewZZ G weavb 1 RyjvB, 2015 wLv _K KvhKi ne|
31
43| mveRbxb ^-wbaviYx cwZZ wiUvb `vwLj msv AvqKi Aav`ki aviv
82BB Gi mskvabt
A_ AvBb, 2015 Gi gvag AvqKi Aav`ki we`gvb aviv 82BB Gi Dc-aviv
(1) Ges Dc-aviv (2) cwZvcb Kiv nqQ| cwZvwcZ weavb Abymvi Kvb
Ki`vZv 12 wWwRUi wUAvBGb (e-TIN) `vwLj, aviv 74 Abyhvqx Ki cwikva Ges
aviv 75 G ewYZ kZvw` c~iYc~eK wbavwiZ mgqmxgvi ga wiUvb `vwLj- G wZbwU
kZ c~iY Ki aviv 82BB DjLc~eK wiUvb `vwLj Kij Dc Ki Kwgkbvi wbR
A_ev Zvi c gZvcv KgKZv ^vi c`vbc~eK cvw ^xKvi c c`vb Kieb, hv
Dc-aviv (2) I (3) Gi weavb mvc Dc Ki Kwgkbvi KZK c` Ki wbaviYx
Av`k wnme MY ne|
(2) aviv 82BB Gi Dc-aviv (1) Gi AvIZvq `vwLjKZ wiUvb Gi Dc Ki
Kwgkbvi cwZvwcZ Dc-aviv (2) Gi weavb Abyhvqx process Gi Kvhg MnY
Kieb| ZvQvov we`gvb weavb Abymvi RvZxq ivR^ evWi Abygv`bg Dc Ki
Kwgkbvi Dc-aviv (3) Gi weavb Abyhvqx D wiUvb Gi audit Kvhg MnY
KiZ cvieb| AwaK Avq Mvcb ev Ki duvwKi Kvb Z_ cvIqv Mj aviv 93
Abyhvqx KvhgI MnY Kiv hve|
(3) Dc Ki Kwgkbvi KZK return process Gi Ges cwimi Gi welqwU wb
AvjvPbv Kiv njvt
Return process Kvhg Dc Ki Kwgkbvi cixv Ki `Leb h `vwLjKZ
wiUvb Kvb MvwYwZK wU (arithmetic error) AvQ wK bv ev Ki`vZv KZK
`vwLjKZ Z_i AvjvK `kgvb Kvb A `vex (incorrect claim) AvQ wK bv|
MvwYwZK wU (arithmetic error) ev A `vex (incorrect claim) Gi KqKwU
D`vniY wb DjL Kiv njvt
(K) c`wkZ LvZwfwK Avqi hvMdj mwVK bv nIqvt D`vniYîc, GKRb Ki`vZv
wiUvbi Avq weeiYx Ask eZbvw` Kjvg 2,50,000/- UvKv I Mn-mw Kjvg
2,00,000/- UvKv Avq c`kb KiQb, wK gvU Avq Kjvg 3,50,00/- UvKv
32
c`kb KiQb| G Ki`vZvi gvU Avq ne 4,50,000/- UvKv, wK Ki`vZv

MvwYwZK fzji KviY gvU Avq c`kb KiQb 3,50,000/- UvKv| dj wiUvbwUi
Dc-aviv (2) Abyhvqx process Gi Kvhg MnY KiZ ne|
(L) AvqKi Aav`ki weavb Abyhvqx `vexKZ wewbqvMRwbZ Ki iqvZ MYbv mwVK
bv nIqvt D`vniYîc, GKRb Ki`vZv 10,00,000/- UvKv gvU Avq Ges Ki
iqvZhvM wewbqvMi cwigvY 2,00,000/- UvKv c`kbc~eK wewbqvMi Dci
40,000/- UvKv Ki iqvZ `vex Kib| G Ki`vZvi `vwLjKZ Z_ Abyhvqx Ki
iqvZi cwigvY ùvovq 30,000/- UvKv (2,00,000/- UvKvi 15%), A_P Ki`vZv
Ki iqvZ MnY KiQb 40,000/- UvKv| Gic I Dc-aviv (2) Abyhvqx
process Gi Kvhg MnY KiZ ne|
(M) Mn mw LvZi Avq wbicY givgZ, Av`vq, BZvw` eve` wewae mxgvi
evBi Abygv`bhvM LiP `vex Kivt D`vniYîc, Kvb Ki`vZv hw` AvevwmK
febi evwlK fvov g~ji cwigvY 20,00,000/- UvKv c`kb Ki 8,00,000/- UvKv
givgZ I iYveY LiP `vex Kib Zvnj Zvi `vexKZ LiP wewae Abygvw`Z
mxgv (20,00,000/- UvKvi 25% = 500,000/- UvKv) _K ewk ne Ges wiUvbwU
Dc-aviv (2) Abyhvqx process hvM ne|
MvwYwZK wU ev A `vex Gi Aviv KqKwU bgybv wb DjL Kiv njvt
(i) Abygvw`Z LvZmg~n wewbqvM bv KiI Zvi Dci Ki iqvZ `vex;
(ii) eemv LvZ c`wkZ Avqi AvqKi Aav`ki aviv 30 Gi KR (g),
(h), (j), (k) Ges AvqKi wewagvjvi wewa 65 Ges 65C Z ewYZ
Abygv`bhvM LiPi mevP mxgvi AwaK LiP `vex;
(iii) AePq fvZvi ZZxq Zdwmj ewYZ nvi Acv AwaK nvi AePq
`vex;
(iv) eZb LvZ Avq c`kbi AvqKi wewagvjvi wewa 33A, 33B,
33C, 33D, 33E, 33G, 33H, 33I I 33J Gi weavbvejx h_vh_fve
AbymiY bv Ki Kg Avq cwiMYbv Kiv, BZvw`|
Dci DwjwLZ QvovI Aviv AbK wiUvb MvwYwZK wU ev A `vex
_vKZ cvi, hv Dc-aviv (2) Abyhvqx process Gi Kvhgi AvIZvfz ne|
33
DjL, Dc-aviv (2) Gi AvIZvq MvwYwZK wU ev A `vex wPwZ Kivi

Kejgv Ki`vZvi `vwLjKZ Z_i DciB wbfi KiZ ne| D`vniYîc, Kvb
Ki`vZvi Ki iqvZ MnYi Ki`vZv KZK `vexKZ ev c`wkZ wewbqvMi
mg_b cgvYc mshy Kiv nqwb-Gic weePbvq c`wkZ wewbqvM mwKZ ck
Dvcb Ki Dc-aviv (2) Gi AvIZvq Kvhg MnY Kiv hve bv| Abyicfve, Kvb
Ki`vZv `vexKZ m` q ev mshvRbi cgvY `vwLj Kib wb- G weePbvq
AePqi hvPvBhvMZvi ck Dvcb Ki Dc-aviv (2) Gi AvIZvq Kvhg MnY Kiv
hve bv| G mKj Dc-aviv (3) Gi AvIZvq eev MnYi myhvM AevwiZ
_vKQ|
(4) wiUvb Kvb MvwYwZK wU I A `vex cvIqv Mj Dc Ki Kwgkbvi Zv mg^q
Ki Ki`vZvi Avq wbicY I Ki cwiMYbvi Kvhg MnY Kieb| mg^qi KviY
hw` Ki`vZvi Ki`vq ew cvq Zvnj Avq wbicY I Ki cwiMYbvi c~e hywmsMZ
mgq w`q Ki`vZvK wjwLZfve ee c`vbi Rb c ciY KiZ ne| Ki`vZvi
wbKU cwiZ c MvwYwZK fzj ev A `vexi weeiY, mg^qi djkwZZ
wbicYhvM Avqi cwigvY, chvR Kii cwigvY, Ki iqvZ ev wWUi cwigvY,
cwikvwaZ Kii cwigvY, bxU c`q/dirhvM Kii cwigvY BZvw` Z_
wevwiZfve DjL KiZ ne| Ki`vZvi ee PvIqvi Ki`vZv ev Zvi
cwZwbwaK bvbxZ nvwRi nIqvi Rb Abyiva Kiv hve bv|
cwiZ c Ki`vZvK h ZvwiLi ga Zvi ee `vwLj KiZ ejv ne D ZvwiL
AwZv nIqvi 30 (wk) w`bi ga Avq I Ki cwiMYbv c Ges wbavwiZ dig
`vexi bvwUk h_vh_fve Ki`vZvi wbKU ciY KiZ ne|
(5) Ki`vZv h A_ eQi AvqKi wiUvb `vwLj Kieb m A_ eQi kl nIqvi
cieZx 12 (evi) gvm ch Dc-aviv (2) Gi AvIZvq Kvhg MnY Kiv hve| D
mgq AwZv nIqvi ci Kvb wiUvb process Kiv hve bv|
(6) h wiUvb Kvb MvwYwZK fzj A_ev A `vex bB m aviv 82BB
Gi Dc-aviv (2) Gi AvIZvq wiUvb process msv Kvb Kvhg MnY Kiv hve
bv|
34
(7) A_ AvBb, 2015 Gi gvag aviv 82BB Gi Dc-aviv (3) G Kvb cwieZb
Avbv nqwb| dj Dc-aviv (1) Gi AvIZvq `vwLjKZ wiUvb c~ei bvq Dc-aviv (3)
G ewYZ weavb Abyhvqx RvZxq ivR^ evW KZK AwWUi Rb wbevPbhvM ne|
G Kvb wiUvbi Dc-aviv (2) Gi AvIZvq Kvb eev MnY Kiv nqQ
wK nqwb Zv weePbvq Avme bv|
cwiewZZ G weavb 2015-16 Ki eQi nZ chvR ne|
44| P~ov Ki`vq cwikva msv weavb cwieZb-AvqKi Aav`ki aviv 82C Gi
mskvabt
A_ AvBb, 2015 Gi gvag AvqKi Aav`ki aviv 82C Gi Dc-aviv (2) Z
we`gvb clauses G wKQz cwieZb/mshvRb Kiv nqQ hvi weeiY wbict
(K) wewoi evivj weq mwKZ weavbt AvqKi Aav`ki aviv 52B Gi we`gvb
weavb Abymvi nvZ cZKZ wmMviU, hv wewo bvg cwiwPZ, Gi evivj
weqKvj evivj weZv 10% nvi Drm Ki msMn Kib hv D eemvq P~ov
Ki`vq cwikva wnme weewPZ nq| A_ AvBb, 2015 Gi gvag aviv 52B Gi
we`gvb weavbwU aviv 52B Gi Dc-aviv (1) wnme msLvwqZ Kivi cwZ aviv
82C Gi Dc-aviv (2) Gi KR (d) Z aviv 52B Gi j aviv 52B Gi Dc-aviv (1)
mshvRb Kiv nqQ| Gi dj, wewoi evivj mieivnKvj Drm msMnxZ Ki D
eemvq Avqi c~ei bvq P~ov Ki`vq wnme MY ne|
(L) Savings instrument Gi Avq mwKZt AvqKi Aav`ki aviv 82C Gi Dcaviv (2) Gi KR (eee) Gi we`gvb weavb Abymvi pensioners savings certificate I
wage earners development bond nZ AwRZ myì Dci Drm KwZZ Ki D my`
Avqi P~ov Ki`vq cwikva wnme MY Kiv nq| A_ AvBb, 2015 Gi
gvag pensioners savings certificate or wage earners development bond
kjvK savings instruments kjv viv cwZvcb Kiv nqQ| Gi dj,
RvZxq mq Awaì KZK BmyKZ h Kvb savings instrument Gi AwRZ my`
Avqi Dci Drm KwZZ Ki D my` Avqi Dci P~ov Ki`vq cwikva wnme MY
ne| bZzb G weavb ceZbi dj c~e h Kvb mgq qKZ Dic savings
instruments Gi AwRZ my` Avq 2015-2016 Ki eQi nZ P~ov Ki`vq cwikva
wnme MY ne|
35
(M) Uvfj GRU Gi Avq mwKZt A_ AvBb, 2015 Gi gvag AvqKi

Aav`ki aviv 82C Gi Dc-aviv (2) Gi KR (eee) Gi ci GKwU bZzb KR (eeee)
mshvRb Kiv nqQ| bZzb cewZZ G KR Gi weavb Abymvi AvqKi Aav`ki
aviv 52JJ Abyhvqx travel agent Gi 0.30% nvi Drm KwZZ Ki D eemv
Avqi 2016-2017 Ki eQi nZ P~ov Ki`vq cwikva wnme MY ne|
2014-2015 A_ eQi G LvZ 3% nvi h Drm Ki KZb Kiv nqQ Zv P~ov
Ki`vq cwikva wnme weewPZ ne bv|
(N) mKj ivbx cYi Dci Drm KwZZ Ki msvt A_ AvBb, 2015 Gi gvag
AvqKi Aav`ki aviv 82C Gi Dc-aviv (2) Gi KR (k) Gi ci GKwU bZzb KR
(kk) mshvRb Kiv nqQ| bZzb mshvwRZ G weavb Abyhvqx AvqKi Aav`ki
53BB avivq Zwi cvkvK I Abvb ivbx LvZmn aviv 53BBBB Z ewYZ mKj
cKvi ivbxi Drm KwZZ Ki P~ov Ki`vq wnme weewPZ ne|
P~ov Ki`vq cwikva msv bZzb cewZZ G weavbwU 2015-2016 Ki eQi nZ
KvhKi ne|
(O) evwqs nvDm Kwgkb Ges cvewjK wekwe`vjq, BZvw` msvt A_ AvBb, 2015
Gi gvag AvqKi Aav`ki aviv 82C Gi Dc-aviv (2) Gi KR (mm) Gi ci `ywU
bZzb KR (mmm) Ges KR (mmmm) mshvRb Kiv nqQ|
(i) mshvwRZ bZzb KR (mmm) Abyhvqx evwqs nvDR Kwgkbi Dci aviv 53EE Gi
weavb Abymvi Drm KZbKZ Kinvi 7.5% nZ 10% kZvsk ew Kiv nqQ hv
P~ov Ki`vq cwikva wnme MY ne| 10% kZvsk nvi Drm KwZZ Ki D
eemv Avqi 2016-2017 Ki eQi nZ P~ov Ki`vq cwikva wnme
weewPZ ne| 2014-2015 A_ eQi G LvZ 7.5% nvi h Drm Ki KZb Kiv
nqQ Zv P~ov Ki`vq cwikva wnme weewPZ ne bv|
(ii) mshvwRZ bZzb KR (mmmm) cvewjK wekwe`vjq, GgwcIfz wkv
cwZvbmn KqKwU cdkbvj ewW KZK mqx ev gqv`x AvgvbZi Dci AwRZ my`
ev gybvdvi 10% nvi Drm Ki KZb mswk| mshvwRZ KR Abyhvqx ewYZ
cwZvbmg~ni Drm KwZZ Ki 2015-2016 Ki eQi nZ P~ov Ki`vq
cwikva wnme weewPZ ne|
36
(P) Gas distribution Kvvbxi Avq msvt A_ AvBb, 2015 Gi gvag AvqKi
Aav`ki aviv 82C Gi Dc- aviv (2) Gi we`gvb proviso Gi KR (d) Z gas
transmission kjvi ci or gas distribution kjv mshvRb Kiv nqQ|
cwiewZZ G weavb Abymvi gas distribution eemvq wbqvwRZ Kvvbx KZK Mvm
mieivni wecixZ mieivn MnYKvix ev fvvMY KZK 52 avivi Aaxb Drm
KwZZ KiK P~ov Ki`vq cwikvai AvIZv nZ ev` `qv nqQ| A_vr, G
Drm KwZZ Ki ^vfvweK wbqg Kivivcb weewPZ ne|
bZzb G weavb 2015-2016 Ki eQi nZ KvhKi ne|
45| dvgi wbeb evwZj msv- AvqKi Aav`ki aviv 84 Gi mskvabt
AvqKi Aav`ki aviv 84 Gi Dc-aviv (1) G we`gvb ; and in the case of
firm, may refuse to register it or may cancel its registration if it is
already registered, kjv A_ AvBb, 2015 Gi gvag wejvc Kiv nqQ|
BZvc~e A_ AvBb, 1995 Gi gvag AvqKi Aav`ki aviv 84 Gi Dc-aviv (1)
Gi KR (a) Gi registered firm mswk weavbvejx wejvc Kiv nq| dj, aviv 84
Gi Dc-aviv (1) Gi Kvb cvmwKZv bv _vKvq ewYZ kjv wejvc Kiv nqQ|
46| Uvdvi cvBwms welq GKvDUUi wicvU `vwLj msv- AvqKi Aav`ki
aviv 107F Gi cwZvcbt
A_ AvBb, 2015 Gi gvag AvqKi Aav`k Gi aviv 107F cwZvcb Kiv nqQ|
cwZvwcZ G weavb Abyhvqx Kvb Ki`vZvi Kvb Avq eQi AvRvwZK jb`bi
cwigvY 3 KvwU UvKvi ewk nj Dc Ki Kwgkbvi wbavwiZ dig I cwZZ PvUvW
GKvDUU ev K G gvbRgU GKvDUU Gi KvQ _K wicvU `vwLj Kivi
Rb Ki`vZvK bvwUk Bmy KiZ cvieb| G Dc Ki Kwgkbvi KZK wjwLZ
bvwUki gvag D wicvU `vwLj KiZ ejv nj Ki`vZvK Zv `vwLj KiZ ne|
47| Uvdvi cvBwms welq 107EE avivq AvRvwZK jb`bi Z_ c`vb e_Zvq
Rwigvbv Avivc msv- AvqKi Aav`k bZzb aviv 107HH Gi mshvRbt
we`gvb weavb Abyhvqx mswk Ki eQi Kvb Ki`vZvi AvRvwZK jb`b _vKj
AvqKi wiUvbi mv_ aviv 107EE Abyhvqx statement of international
37
transactions `vwLji evaevaKZv iqQ| A_ AvBb, 2015 Gi gvag bZzb aviv

107HH mshvRb Ki Gic weavb Kiv nqQ h, Kvb Ki`vZv aviv 107EE Gi
weavb cwicvjb e_ nj Dc Ki Kwgkbvi D Ki`vZvi mswk Ki eQii cZK
AvRvwZK jb`bi AbwaK 2% ch Rwigvbv Avivc KiZ cvieb|
48| ew-Ki`vZvi wiUvb `vwLji e_Zvi Rwigvbv Avivci mevP mxgv
wbaviY msv- AvqKi Aav`ki aviv 124 Gi Dc-aviv (1) G proviso mshvRbt
AvqKi wiUvb `vwLj e_Zvi KviY mswk ew-Ki`vZvi Dci Rwigvbv Avivci
mevP cwigvY wbaviY Ki AvqKi Aav`ki aviv 124 Gi Dc-aviv (1) G KR (a)
I KR (b) m^wjZ GKwU bZzb proviso mshvRb Kiv nqQ| mshvwRZ G proviso
Gi KR `ywU Kejgv ew-Ki`vZvMYi Rb chvR ne| aviv 124 Gi Dc-aviv
(1) G mshvwRZ cvfvBmvi kZvbyhvqx(1) Kvb bZzb ew-Ki`vZv, whwb BZvc~e KLbv KivivwcZ nb bvB, Zuvi
aviv 124 Gi Dc-aviv (1) Abyhvqx AvivchvM gvU Rwigvbvi
cwigvY 5,000/- UvKvi ewk ne bv;
(2) BZvc~e KivivwcZ nqQb Ggb Kvb cyivbv ew-Ki`vZvi Gic
Rwigvbvi cwigvY Zuvi mekl wbiwcZ Avqi Dci avhKZ Kii 50% ev
1,000/- UvKv, `ywUi ga hwU ewk, Zv AvivchvM ne|
49| Ki`vZv mbvKiY bî hvPvBq e_Zvi Rb Rwigvbv Avivc msv- AvqKi
Aav`k bZzb aviv 124AA Gi mshvRbt
A_ AvBb, 2015 Gi gvag AvqKi Aav`k GKwU bZzb aviv 124AA mshvRb
Kiv nqQ| mshvwRZ bZzb G avivi weavb Abymvi AvqKi Aav`k we`gvb aviv
184A Gi Dc-aviv (1) Abyhvqx mev MnYi `vwLjKZ 12 wWwRUi wUAvBGb
(e-TIN) Gi h_v_Zv aviv 184A Gi Dc-aviv (2) Abyhvqx hvPvBqi `vwqZ cv
Kvb ew hw` hwK KviY ewZiK D `vwqZ cwicvjb e_ nb, m
mswk Dc Ki Kwgkbvi ev RvZxq ivR^ evW KZK gZvcv Kvb KZc H
ewi Dci 50 nvRvi UvKv ch Rwigvbv Avivc KiZ cvieb|
38
50| wiUvb c`wkZ Avqi Dci 74 avivq Ki cwikva e_Zvq Rwigvbv Avivc
msv- AvqKi Aav`ki aviv 127 Gi mskvabt
AvqKi Aav`ki aviv 127 Gi we`gvb weavb Abymvi Kvb Ki`vZv hw` AvqKi
wiUvb c`wkZ Avqi wfwZ aviv 74 Abymvi c`q Kii 80% Acv Kg Ki
cwikvac~eK wiUvb `vwLj Ki, m mswk Dc Ki Kwgkbvi aviv 74 Abyhvqx
c`q Ki I cwikvwaZ Kii cv_Ki Dci 25% ch Rwigvbv Avivc KiZ
cvib| A_ AvBb, 2015 Gi gvag we`gvb aviv 127 mskvab Ki 80% Ki
cwikvai kZwU wejvc Kiv nqQ| Gi dj Kvb Ki`vZv hw` wiUvb c`wkZ
Avqi wfwZ aviv 74 Abymvi c`q m~Y Ki cwikva ewZiK wiUvb `vwLj
Ki Zvnj mswk Dc Ki Kwgkbvi aviv 74 Abymvi c`q Ki I Ki`vZvi
cwikvaKZ Kii cv_Ki Dci 25% ch Rwigvbv Avivc KiZ cvieb|
mskvwaZ G weavb 1 RyjvB, 2015 nZ `vwLjKZ h Kvb Ki eQii wiUvbi
chvR ne|
51| Rvj ev bKj (fake) wbixwZ AwWU wicvU `vwLji KviY Rwigvbv Avivc
msv- AvqKi Aav`k bZzb aviv 129B Gi mshvRbt
A_ AvBb, 2015 Gi gvag AvqKi Aav`k GKwU bZzb aviv 129B mshvRb Kiv
nqQ| mshvwRZ bZzb G avivi weavb Abymvi AvqKi Aav`ki weavbvejx
cqvMi Kvb chvq Dc Ki Kwgkbvi, AvcxjvZ hyM Ki Kwgkbvi, Ki Kwgkbvi
(Avcxj) A_ev AvqKi AvcxjvZ UvBeybvji KvQ hw` m`nvZxZfve cZxqgvb nq
h, mswk Ki eQi ev Ab Kvb Ki eQi Ki`vZvi `vwLjKZ AvqKi wiUvbi mv_
mshy ev cieZxZ `vwLjKZ audit report G c` ^vi Kvb Chartered
Accountant Gi bq A_ev `vwLjKZ audit report G c` Chartered
Accountant Gi ^viwU Rvj ev bKj (fake) m Dci ewYZ AvqKi
KZc ev UvBeybvj Ki`vZvi Dci mswk Avq eQii Rb 1,00,000/- UvKv
Rwigvbv Avivc Kieb|
52| Rwigvbv Avivci bvbxi myhvM c`vbi cwimi ew- AvqKi
A_ AvBb, 2015 Gi gvag AvqKi Aav`ki aviv 130 G ewYZ under this
chapter kjvi ci or chapter XIA kjv mshvRb Kiv nqQ| Gi
39
dj AvqKi Aav`ki chapter XV Ges chapter XIA Z we`gvb Kvb avivi

AvjvK Kvb Rwigvbv Avivci mswk Ki`vZvK AvZc mg_bi myhvM
`qvi j AvewkKfve aviv 130 Abymvi bvwUk Rvix KiZ ne| A_vr,
mskvwaZ G weavbi cwZ Rwigvbv Avivci bvbxi myhvM c`vbi
weZ Kiv nqQ|
53| Dc Ki Kwgkbvi eivei AvcxjvZ hyM Ki Kwgkbvi ev mswk KZc KZK
AvivwcZ Rwigvbvi Av`k ciY msv- AvqKi Aav`ki aviv 132 Gi
mskvabt
AvqKi Aav`ki aviv 132 Gi we`gvb weavb Abymvi AvcxjvZ hyM Ki Kwgkbvi,
Ki Kwgkbvi (Avcxj) A_ev Ki AvcxjvZ UvBeybvj KZK Kvb Ki`vZvi Dci
chapter XV Abymvi Kvb Rwigvbv Avivc Kiv nj Rwigvbv AvivcKvix KZc
Rwigvbvi Av`ki Kwc mswk Dc Ki Kwgkbvii wbKU ciY Kib, hv mswk Dc
Ki Kwgkbvi KZK c` Av`k gg MY nq Ges D Rwigvbv Av`vqi Rb AvqKi
Aav`k ewYZ `vex Av`vqi cwZ AbymiY Kiv nq| A_ AvBb, 2015 Gi gvag
Dci ewYZ weavb `ywU cwieZb Avbv nqQ| c_gZt Rwigvbv AvivcKvix
KZci ZvwjKvq Dci ewYZ wZbwU KZci mv_ any other income tax
authority mshy Kiv nqQ Ges wZxqZt Rwigvbv avhi mmviY Ki
chapter XV Gi mv_ chapter XIA hvM Kiv nqQ| we`gvb AvBbi Abvb
weavbvejx AcwiewZZ AvQ|
54| weK weiva wbw (ADR) Z Ave`b `vwLj msv- AvqKi Aav`ki
aviv 152I Gi mskvabt
A_ AvBb, 2015 Gi gvag weK weiva wbw (alternative dispute
resolution) mswk AvqKi Aav`k we`gvb aviv 152I Gi Dc-aviv (3) G ewYZ
income tax authority or the court kjvK income tax authority,
tribunal or the court kjv viv cwZvcb Kiv nqQ| Gi dj weK
weiva wbwi myhvM Mnb AvMnx Ki`vZvMY D avivi Dc-aviv (2) Abyhvqx
Ave`bKvj UvBeybvj wbbi Rb Acgvb Kvb gvgjvi I UvBeybvji
AbygwZ ev Abvcw MnY KiZ cvieb|
40
55| Dc Ki Kwgkbvi Ges cwi`kx hyM Ki Kwgkbvii Av`ki wei Avcxj

`vqi msv- AvqKi Aav`ki aviv 153 Gi mskvabt
(K) dvgi wbeb evwZj msv Avcxji weavb wejvct A_ AvBb, 2015 Gi
gvag AvqKi Aav`ki aviv 153 Gi Dc- aviv (1) Gi KR (d) wejvc Kiv
nqQ| Registered firm mswk aviv 85 Gi weavbvejx A_ AvBb, 1995 Gi
gvag wejvc Kivi cwZ D KR (d) AcvmwK nq covq Zv wejvc Kiv
nqQ|
(L) Rwigvbv msv AvcxjhvM gvgjvi cwiwa mmviYt Dc Ki Kwgkbvi
KZK c` Rwigvbv Av`ki wei AvcxjvZ hyM Ki Kwgkbvi ev Ki Kwgkbvi
(Avcxj) Gi wbKU Avcxj gvgjv `vqi msv AvqKi Aav`k we`gvb aviv
153 Gi Dc-aviv (1) Gi KR (e) Ges GKB avivi Dc- aviv (1A) Gi KR (b)
A_ AvBb, 2015 Gi gvag cwZvcb/mskvab Ki Rwigvbv msv
AvcxjhvM gvgjvi mmviY Kiv nqQ| cwiewZZ weavb Gi dj
AvqKi Aav`ki chapter XIA, chapter XV Gi Aaxb h Kvb avivq Ges
chapter XVI Gi Aaxb aviv 137 G Dc Ki Kwgkbvi KZK c` Rwigvbv
Av`ki wei AvcxjvZ hyM Ki Kwgkbvi ev Ki Kwgkbvi (Avcxj) eivei
Avcxj gvgjv `vqi Kiv hve|
(M) wiUvb `vwLji c~e ev mgq aviv 74 Abyhvqx mgy`q Ki cwikva ewZiK
Avcxj `vqiK AMnYhvM weePbvt AvqKi Aav`ki aviv 153 Gi Dc- aviv
(3) Gi weavb Dc Ki Kwgkbvi KZK cYxZ Ki wbaviYx Av`ki wei
AvcxjvZ hyM Ki Kwgkbvi ev Ki Kwgkbvi (Avcxj) Gi wbKU Avcxj gvgjv
`vqii Ki`vZvi `vwLjKZ AvqKi wiUvb c`wkZ Avqi wfwZ aviv 74
Abyhvqx c`q Ki ewYZ Avcxj KZci KvQ gvgjv `vqi Kivi c~e
cwikvai kZ we`gvb AvQ| A_ AvBb, 2015 Gi gvag ewYZ Dc-aviv (3)
Gi kl evK nZ before filing that appeal kjv wejvc Kiv
nqQ| Gi dj aviv 153 Z ewYZ KZci wbKU Avcxj gvgjv `vqii
c~ekZwU cwiewZZ nqQ| cwiewZZ kZvbymvi AvqKi Aav`ki aviv 74
Abyhvqx c`q Ki Gi mgy`q AsK AvqKi wiUvb `vwLji c~e ev mgq cwikva
Kiv bv nj D Ki eQi mswk Ki wbaviYx Av`ki wei Avcxj gvgjv
AvBbmZfve `vwLjKZ ev MnYhvM gg MY ne bv|
41
mskvwaZ G weavb 1 RyjvB, 2015 wLv nZ h Kvb Avcxj gvgjv `vqii

chvR ne|
56| Rvj ev bKj (fake) AwWU wicvU `vwLjK kvwhvM Aciva wnme
weePbvKiY msv- AvqKi Aav`k bZzb aviv 165AA Gi mshvRbt
A_ AvBb, 2015 Gi gvag AvqKi Aav`k we`gvb aviv 165A Gi ci GKwU
bZzb aviv 165AA mshvRb Kiv nqQ| mshvwRZ bZzb G avivi weavb Abymvi
Kvb ewi (person) `vwLjKZ AvqKi wiUvbi mv_ mshy AwWU wicvU ev
cieZxZ `vwLjKZ AwWU wicvU Chartered Accountant Gi c` ^vi Rvj
ev bKj (fake) cgvwYZ nj mswk ewi Rj ev Rwigvbv A_ev Dfq `
chvR ne| G Kvivì gqv` mewb wZb gvm nZ mevP wZb eQi ch
ev mevP GK j UvKv ch Avw_K ` A_ev Dfq cKvi ` AvivchvM|
57| we`kx bvMwiKK Abbygvw`Zfve KvR wbqvMi Rb kvwg~jK weavb ceZb
msv- AvqKi Aav`k bZzb aviv 165C Gi mshvRbt
A_ AvBb, 2015 Gi gvag AvqKi Aav`k we`gvb aviv 165B Gi ci GKwU
bZzb aviv 165C mshvRb Kiv nqQ| mshvwRZ G bZzb avivi weavb Abymvi
wewbqvM evW ev Dchy KZci Abygv`b ewZiK Kvb we`kx bvMwiKK KvR
wbqvM AvqKi AvBb kvwhvM Aciva wnme MY ne| Kvb ew (person)
ewYZ KZci Abygv`bwenxb Kvb we`kx bvMwiKK KvR wbqvM Kij D
wbqvMKvixi mewb wZb gvm nZ mevP wZb eQi ch Kviv` ev mevP cuvP j
UvKv ch Avw_K ` A_ev Dfq cKvi ` AvivchvM ne|
58| wewfb 12 wWwRUi wUAvBGb, BZvw` `vwLji kZ msv AvqKi
Aav`ki aviv 184A Gi mskvabt
A_ AvBb, 2015 Gi gvag AvqKi Aav`ki aviv 184A Gi wbic
mskvab/mshvRb Kiv nqQt
42
(K) ISD Uwjdvb mshvM msvt

D aviv Gi Dc- aviv (1) Gi KR (k) wejvc Kiv nqQ| Gi dj, 1 RyjvB,
2015 ZvwiL nZ Uwjdvbi ISD mshvMi Rb Ave`bKvj 12 wWwRUi
wUAvBGb mb` `vwLji evaevaKZv Avi _vKe bv |
(L) we`kx bvMwiKi Kvvbxi cwiPvjK c` MnY msvt
D aviv Gi Dc-aviv (1) Gi KR (l) Gi we`gvb weavb Abymvi Kvb kqvi
nvvi KZK mswk Kvvbxi cwiPvjK nIqvi 12 wWwRUi wUAvBGb
MnYi evaevaKZv AvQ| A_ AvBb, 2015 Gi gvag mshvwRZ KR (ll) Gi
weavb Abymvi 1 RyjvB, 2015 nZ Kvb Awbevmx we`kx bvMwiKi
evsjv`k Kvb Kvvbxi cwiPvjK ev i kqvi nvvii cì Rb
evaZvg~jK 12 wWwRUi wUAvBGb MnY KiZ ne bv|
(M) Bswjk wgwWqvg zj wkv_x fwZ msvt
D Dc-aviv (1) Gi KR (w) Gi ci GKwU bZzb KR (x) mshvRb Kiv
nqQ| mshvwRZ G bZzb weavb Abymvi 1 RyjvB, 2015 wLt ZvwiL nZ Kvb
wmwU Kcvikb A_ev Rjv mìi cimfv GjvKvq AewZ BUvibvkbvj
KvwiKzjvg Abyhvqx wkv`vbiZ Kvb Bswjk wgwWqvg zj Qv/Qvx fwZi
mswk wkv cwZvb KZci KvQ D wkv_xi gvZv ev wcZv ev AwffveKi
12 wWwRUi wUAvBGb `vwLj evaZvg~jK Kiv nqQ| mswk wkv cwZvb
KZc wkv_x fwZi 12 wWwRUi wUAvBGb cvwi weavbwU KvhKi
Kieb|
59| AvqKi Aav`ki THE THIRD SCHEDULE Gi mskvabt
(K) A_ AvBb, 2015 Gi gvag AvqKi Aav`ki ZZxq Zdwmj we`gvb
AbyQ` 3 Gi Table Gi Kjvg 1 Gi wgK bs 3 Gi wecixZ Kjvg 2 G
DwjwLZ KR (2)(b) Gi GwU (vi) Gi ci GKwU bZzb GwU (vii) mshvRb Kiv
nqQ| bZzb mshvwRZ GB GwUi weavb Abymvi Avg`vbxKZ KwDUvi
mdU&Iqvi Gi Dci 10% nvi AePq fvZv Abygv`bhvM ne|
(L) A_ AvBb, 2015 Gi gvag GKB Zdwmji AbyQ` 11 Gi KR (6) Gi
mve-KR (a) Z eemv ev ckvq eeZ gvUi Mvoxi Abygv`bhvM mevP
qg~j mxgvi cwieZb Kiv nqQ| cwiewZZ weavb AePq cwiMYbvi Rb
43
Mvoxi mevP Abygv`bhvM qg~j 20 j UvKv _K ew Ki 25 j UvKv

Kiv nqQ|
cwiewZZ G weavb `ywU 2015-2016 Ki eQi _K chvR ne|
60| AvqKi Aav`ki THE SIXTH SCHEDULE, PART-A Gi mskvab t
A_ AvBb, 2015 Gi gvag l Zdwmj, cvU-G Z AvbxZ cwieZb/mshvRbmg~n
wbict
(K) DwjwLZ Zdwmji AbyQ` 11A cwZvcb Kiv nqQ| cwZvwcZ weavb
Abymvi evsjv`ki h Kvb K GP ZvwjKvfz Kvb Kvvbx nZ
wWwfW wnme cv A_ 25 nvRvi UvKv ch cvcKi nvZ Kigy _vKe|
Kvb Ki`vZv KZK cv Gic wWwfWi cwigvY 25 nvRvi UvKvi AwaK nj
25 nvRvi UvKvi AwZwi AsK KihvM Avq wnme gvU Avqi mv_ hvM
ne| DjL, K GP ZvwjKvfz bq Ggb Kvb Kvvbx nZ cv mgy`q
jfvsk Avq KihvM Avq wnme MY ne|
(L) DwjwLZ Zdwmji AbyQ` 20 cwZvcb Kiv nqQ| cwZvwcZ weavb
Abymvi Kvb Ki`vZv KZK 2 KvwU 50 j UvKv ch MvPzBwU wnme cv A_
Kigy Avq wnme MY ne| Kvb Ki`vZv KZK Gic LvZ cv A_i cwigvY
2 KvwU 50 j UvKvi ewk nj AwZwi AsK KihvM Avq wnme weewPZ
ne|
(M) DwjwLZ Zdwmji AbyQ` 21 Gi Dc-AbyQ` (d) cwZvcb Kiv nqQ|
cwZvwcZ G weavb Abymvi Kvb kwgK KZK workers participation fund
nZ cv mgy`q AsK Kigy Avq wnme weewPZ ne| G evsjv`k kg
AvBb, 2006 (2006 mbi 42 bs AvBb) Gi 2(65) avivq c` msvq Afy
ewMYB Kejgv kwgK wnme weewPZ neb| dj ewYZ kg AvBbi
DwjwLZ msv ewnf~Z Kvb ew KZK workers participation fund nZ
cv h Kvb AsK cvcKi nvZ KihvM Avq wnme weewPZ ne|
(N) DwjwLZ Zdwmji AbyQ` 22A nZ wWwfW kwU wejy Kiv nqQ|
wWwfW kwU wejvci cwZ wgDPzqvj dv A_ev BDwbU dv nZ Kvb
44
Ki`vZv KZK eQi cv h Kvb Avq Zv my`, gybvdv ev wWwfW, BZvw` h

bvgB AwfwnZ nvK bv Kb 25 nvRvi UvKv ch Kigy _vKe| Kvb Ki`vZv
KZK ewYZ LvZ nZ eQi cv Avq 25 nvRvi UvKvi ewk nj AwZwi AsK
KihvM Avq wnme weewPZ ne|
(O) DwjwLZ Zdwmji AbyQ` 24 Gi ci GKwU bZzb AbyQ` 24A mshvRb
Kiv nqQ| mshvwRZ G bZzb avivi weavb Abymvi Kvb Ki`vZv KZK IqR
Avbvm WfjcgU e, BDGm Wjvi wcwgqvg e, BDGm Wjvi BbfgU
e, BDiv wcwgqvg e, BDiv BbfgU e, cvD vwjs BbfgU e
I cvD vwjs wcwgqvg e wewbqvM nZ AwRZ mgy`q Avq Ki`vZvi Kigy
Avq wnme weewPZ ne|
Dciv (K), (L), (M), (N) Ges (O) Dc-AbyQ` DwjwLZ weavbmg~n 20152016 Ki eQi nZ chvR ne|
(P) DwjwLZ Zdwmji AbyQ` 33 G ewYZ mdU&Iqvi Ges mdU&Iqvi mswk
eemvq Avqi Ki AevnwZi mgqmxgv 30 Ryb, 2024 ZvwiL ch ew Kiv
nqQ| dj Kvb Ki`vZvi Software Development ev Nationwide
Telecommunication Transmission Network (NTTN) ev
Information Technology Enabled Services (ITES) mswk eemv
LvZi AwRZ Avq 30 Ryb, 2019 ZvwiLi cwieZ 30 Ryb, 2024 ZvwiL ch
Kigy _vKe| A_vr, DwjwLZ eemvmg~n _K AwRZ Avqi Dci 30 Ryb,
2024 ZvwiL ch Kvb AvqKi c`q ne bv|
(Q) DwjwLZ Zdwmji AbyQ` 35 G ewYZ Ki AevnwZi gqv` ew Kiv
nqQ| mshvwRZ G weavb Abymvi n wkRvZ cY ivbx _K Kvb Ki`vZvi
AwRZ Avq 30 Ryb, 2015 ZvwiLi cwieZ 30 Ryb, 2019 ZvwiL ch Kigy
_vKe| dj 30 Ryb, 2019 ZvwiL ch G wki ivbx Avqi Dci Kvb
AvqKi c`q ne bv|
(R) DwjwLZ Zdwmji AbyQ` 49, 50 I 51 G we`gvb crossed cheque
kwji ci bank transfer kwj ewYZ A_ AvBbi gvag mshvRb Kiv
nqQ| cwiewZZ G weavb Abymvi miKvii wkv gYvjq KZK Abygvw`Z
45
`ki Kvb Mvjm zj ev Mvjm KjR; UKwbKvj G fvKkbvj Uwbs

BbwwUDU; Ges Kwl, wevb, chyw I wkvbqb RvZxq chvq MelYviZ
MelYv I Dbqb (R&D) cwZvb Kvb Avq eQi Kvb Ki`vZv Zvi Avq ev
Avqi Ask wekl mW& PKi cvkvcvwk evsK vbvii gvagI Aby`vb
wnme c`vb KiZ cvieb| ewYZ h Kvb gvag Gic Aby`vb c`vb Kiv nj
Aby`vbKZ AsKi Dci Ki`vZvi Kvb AvqKi c`q ne bv|
(S) DwjwLZ Zdwmj GKwU bZzb AbyQ` 52 mshvRb Kiv nqQ| mshvwRZ
G bZzb weavb Abymvi h mKj wkv cwZvb GgwcIfz, hviv miKvwi
KvwiKzjvg Abyhvqx cvV`vb Ki _vK Ges h mKj wkv cwZvbi cwiPvjbv
cl` miKvi KZK cYxZ wewa-weavb viv cwiPvwjZ nq, Gic mKj kZ
cvjbKvix wkv cwZvbi evsK my` I jfvsk Avq eZxZ Ab mKj LvZi
Avq Kigy ej MY ne|
DjL, A_ AvBb, 2015 Gi gvag aviv 53F Gi Dc-aviv (1) Gi KR (b) Gi
ci bZzb KR (c) mshvRb Ki Dci ewYZ wkv cwZvbmg~ni evsK AvgvbZ
nZ AwRZ my` ev gybvdvi Dci Drm Ki KZbi nvi, 12 wWwRUi
wUAvBGb/wUAvBGb _vKv ev bv _vKv wbwekl, 10% nvi wbw` Kiv nqQ|
GKB mv_ ewYZ cwZvbmg~ni AwRZ evsK my` ev gybvdvi Dci Drm KwZZ
KiK P~ov Ki`vq wnme weePbvi weavb aviv 82C Z mshvRb Kiv nqQ|
Ze, G mKj cwZvbi jfvsk LvZ Kvb Avq _vKj Zv ^vfvweK wbqg
KivivwcZ ne|
(T) DwjwLZ Zdwmj AbyQ` 52 Gi ci Aviv GKwU bZzb AbyQ` 53 ewYZ
A_ AvBbi gvag mshvRb Kiv nqQ| mshvwRZ G bZzb weavb Abymvi h
Kvb public university, Institute of Chartered Accountants of
Bangladesh (ICAB), Institute of Cost and Management
Accountants of Bangladesh (ICMAB) Ges Institute of Chartered
Secretaries of Bangladesh (ICSB) KZK AwRZ evsK my` I jfvsk Avq
eZxZ Ab mKj LvZi Avq Kigy ej MY ne|
DjL, A_ AvBb, 2015 Gi gvag aviv 53F Gi Dc-aviv (1) Gi KR (b) Gi
ci bZzb KR (c) mshvRb Ki public university mn Dci ewYZ ckvRxex
msMVbmg~ni evsK AvgvbZ nZ AwRZ my`/ gybvdvi Dci Drm Ki KZbi
46
nvi, 12 wWwRUi wUAvBGb/wUAvBGb _vKv ev bv _vKv wbwekl, 10% nvi

wbw` Kiv nqQ| GKB mv_ ewYZ cwZvbmg~ni AwRZ evsK my` ev gybvdvi
Dci Drm KwZZ KiK P~ov Ki`vq cwikva wnme weePbvi weavb aviv 82C
Z mshvRb Kiv nqQ| Ze, G mKj cwZvbi jfvsk LvZ Kvb Avq
_vKj Zv ^vfvweK wbqg KivivwcZ ne|
61| AvqKi wewagvjv, 1984 Gi mskvabxmg~nt
(i) 12 wWwRUi B-wUAvBGb Gi h_v_Zv hvPvB msv rule-64BB Gi
mshvRbt
Gm,Avi,I bs 76-AvBb/AvqKi/2015, ZvwiLt 05 Gwcj, 2015 wLv Gi
gvag AvqKi wewagvjv, 1984 Z rule-64BB bvg GKwU bZzb wewa mshvRb
Kiv nqQ| mshvwRZ G wewai gvag AvqKi Aav`k, 1984 Gi aviv 184A
Z DwjwLZ evsK, exgv, ivRDKmn 25wU mev MnYKvj `vwLjKZ BwUAvBGb hvPvB msv weavb h_vh_fve cwicvjbi j Kvhcwqv mywbw`
Kiv nqQ (cwiwk-02)|
(ii) AvqKi wewagvjv, 1984 msvt
Gm, Avi, I bs 192-AvBb/AvqKi/2015, ZvwiLt 30 Ryb, 2015 wLv Gi
gvag AvqKi wewagvjv, 1984 Z KwZcq wewa mshvRb/ mskvab/ cwigvRb/
cwZvcb Kiv nqQ hv G cwici cwiwk Ask mshy Kiv nqQ (cwiwk04)| G mKj mshvRb/ mskvab/ cwigvRb/ cwZvcbi welqvejx wbic
Dcvcb Kiv njvt
(K) mieivn I wVKv`vix weji Dci Drm Ki KZbi nvi msv rule-16 G
bZzb LvZ mshvRbt
ewYZ Gm, Avi, I Gi gvag AvqKi wewagvjv, 1984 Gi we`gvb rule-16 G
Drm Ki KZbi bZzb GKwU LvZ I D LvZ Drm Ki KZbi nvi mshvRb
Kiv nqQ| bZzb LvZ wnme mshvwRZ Mvm wWwweDkb wbqvwRZ Kvvbx
kYxi Ki`vZvi h Kvb AsKi Mvm wej cwikvai 3% nvi Drm Ki
KZbhvM ne| Ze Gic KwZZ/msMnxZ Ki 82C avivq AvbxZ mskvabxi
cwZ P~ov Ki`vq cwikva wnme weewPZ ne bv|
47
(L) BwUs Kwgkb I wkwcs GRx Kwgkb LvZ Drm Ki KZb msv Rule
-17 Gi wejvct
ewYZ Gm, Avi, I Gi gvag AvqKi wewagvjv, 1984 Z we`gvb rule-17
wejvc Kiv nqQ| Rule-17 Z BwUs Kwgkb I wkwcs GRx Kwgkb LvZ
wej cwikvai KZbhvM Drm Kii nvi DjL wQj| A_ AvBb, 2015
Gi gvag AvqKi Aav`k, 1984 Z aviv 52AA cwZvcb Kiv nqQ|
cwZvwcZ avivi 7 I 15 bs wgK BwUs Kwgkb I wkwcs GRx Kwgkb
LvZ Drm Ki KZbi nvi h_vg 7.5% Ges 5% nvi mywbw` Kiv nqQ|
(M) Avg`vwbKviKì KvQ nZ Avg`vwb chvq Drm Ki msMni nvi mwKZ
Rule -17A Gi cwZvcbt
ewYZ Gm, Avi, I Gi gvag Avg`vwb chvq Drm Ki msMn msv Rule17A cwZvcb Kiv nqQ| AvqKi Aav`ki aviv 53 Gi we`gvb weavb
Abyhvqx Rule-17A Abymvi Commissioner of Customs Avg`vbx chvq
Drm Ki msMn Ki _vKb| cwZvwcZ Rule-17A Z Avg`vwbhvM mKj cY
mvgMxK (a), (b), (c) Ges proviso Gi gvag 04 wU KvUvMixfz Kiv
nqQ| D wewai (a), (b), (c) wgK ewYZ cY Avg`vwb chvq Drm Ki
msMni nvi h_vg 5%, 2% Ges Ub cwZ UvKv 800/- nvi wbaviY Kiv
nqQ| Ze proviso `ywUZ DwjwLZ Kvb cY Avg`vwbi Drm Ki
msMni weavb chvR ne bv|
(N) Drm Ki KZb/msMni mvwUwdKU c`vbi mgqmxgv msv Rule-18 Gi
mskvabt
AvqKi wewagvjv, 1984 Gi Rule-18 Gi we`gvb weavb Abymvi Drm
KZbKvix/msMnKvix KZc Drm Ki KZb/msMni 15 (cbi) w`bi ga
wbavwiZ dig Drm Ki KZb/msMn mwKZ mb`c c`vb Ki _vKb| Rule18 Z AvbxZ mskvabxZ h gvm Drm Ki KZb/msMn Kiv ne Zvi cieZx
gvmi 02 (`yB) mvni ga Gic mb` c`vbi weavb Kiv nqQ| mgqmxgv
cwieZb eZxZ Rule-18 Z Ab Kvb cwieZb Avbv nqwb|
48
(O) miKvwi KgKZv/KgPvixì eZb fvZvi Dci Drm KwZZ Kii mb`c
c`vb mwKZ Rule -18A Gi mshvRbt
A_ AvBb, 2015 Gi gvag AvqKi Aav`k aviv 50 G GKwU bZzb Dc-aviv
(1A) mshvRb Kiv nqQ| mshvwRZ bZzb G Dc-avivq miKvwi
KgKZv/KgPvixì eZb Dvjbi mgq Drm Ki KZbi weavb ceZb Kiv
nqQ| Drm KwZZ Kii welq Accounts Officer/any other
authorised officer Gi ^vi rule-18A Abyhvqx A_ eQi kl nIqvi
cieZx 31 RyjvB ZvwiLi ga Drm Ki KZb msv mb`c Bmyi weavb
mshvRb Kiv nqQ| G cwici 21 AbyQ` Gic mb`ci QK DjL Kiv
nqQ|
(P) Return of withholding tax msv Rule -24A Gi cwZvcbt
ewYZ Gm, Avi, I Gi gvag return of withholding tax msv wewa-24A
cwZvcb Kiv nqQ| A_ AvBb, 2015 Gi gvag AvqKi Aav`ki
chapter VII G Drm Ki KZb/msMni KwZcq bZzb LvZ mshvRb I we`gvb
LvZ cybwebvm Kiv nqQ| mshvwRZ I cybwebvmKZ Drm Ki KZb/msMni
LvZmg~n cwZvwcZ wewa-24A Z Afy Kiv nqQ|
(Q) bM` evox fvov fvZv cvwi Kigy mxgv ew- Rule 33A Gi mskvabt
ewYZ Gm, Avi, I Gi gvag bM` evox fvov fvZvi Kigy myweav msv Rule
-33A mskvab Kiv nqQ| Gi gvag Kigy gvwmK bM` evox fvov cvwi
cwigvY 20,000/- UvKv nZ 25,000/- UvKvq DbxZ Kiv nqQ| Ab kZ A_vr
g~j eZbi 50% Gi AwZwi AsK KivivcbhvM wnme MY Kivi weavbwU
c~ei bvq envj AvQ| cwiewZZ G weavb 2015-2016 Ki eQi nZ KvhKi
ne|
49
(R) wbqvMKZv KZK KgKZv/KgPvixK c` hvZvqvZ myweav msv- Rule33D Gi mskvabt

Rule-33D Gi we`gvb weavb Abymvi Kvb Ki`vZv Zvi wbqvMKZv _K
hvbevnb myweav cv nj D Ki`vZvi evrmwiK g~j eZbi 5% eZb LvZi
KihvM Avqi mv_ hvM Kiv nq| ewYZ Gm, Avi, I Gi gvag wewa-33D Gi
D weavb AcwiewZZ iL GKwU bZzb weavb mshvRb Kiv nqQ| bZzb
weavbgZ g~j eZbi 5% hw` 60,000/- UvKvi Kg nq m b~bZg
60,000/- UvKv G LvZi Avq wnme KihvM Avqi mv_ hvM ne| Ze, g~j
eZbi 5% hw` 60,000/- UvKvi ewk nq m g~j eZbi 5% mgcwigvY
AsK KihvM Avqi mv_ hvM ne| cwiewZZ G weavb 2015-2016 Ki eQi
nZ KvhKi ne|
(S) PvKzwiRxex Ki`vZvi bM` wPwKrmvfvZv msv- Rule-33I Gi mskvabt
ewYZ Gm, Avi, I Gi gvag Kvb PvKzwiRxex Ki`vZv KZK wbqvMKZvi KvQ
_K cv bM` wPwKrmv fvZvK g~j eZbi 10% A_ev evwlK 1,20,000/UvKv, `ywUi ga hwU Kg, ch Ki AevnwZ c`vb Ki AvqKi wewagvjv Gi
wewa -33I mskvab Kiv nqQ| Kigy bM` wPwKrmv fvZv mswk wewa-33I Z
ewYZ Abvb kZvejx c~ei bvq ejer AvQ| cwiewZZ G weavb 2015-2016
Ki eQi nZ KvhKi ne|
(T) RvZxq ivR^ evW KZK ^xKZ association of accountants msv
Rule-37 Gi mskvabt
AvqKi Aav`ki aviv 174 Gi Dc-aviv (2) Gi KR (e) Abyhvqx
association of accountants Gi ZvwjKv wewa-37 Gi Dcwewa-(1) G DjL
AvQ| ewYZ Gm, Avi, I Gi gvag D Dcwewa (1) mskvab Ki Kejgv
`ywU professional body h_v Institute of Chartered Accountants of
Bangladesh (ICAB) Ges Institute of Cost and Management
Accountants of Bangladesh (ICMAB) K D avivi weavb Abymvi
association of accountants wnmve MY Kiv nqQ| G `ywU ckvRxex
cwZvb eZxZ Ab Kvb cwZvb aviv 174 Gi Aaxb association of
50
accountants ej MY ne bv| A_vr G Rule-37 mskvab Ki

association of accountants Gi AvIZv _K wbwjwLZ cwZvbmg~nK ev`
`qv nqQt
1. The Institute of Chartered Accountants in England and
Wales.
2. The Institute of Chartered Accountants in Scotland.
3. The Society of Incorporated Accountants and Auditors,
London.
4. Institute of Chartered Accountants of Pakistan and India.
5. Institute of Cost and Management Accountants of
Pakistan.
(U) wbevmx wkwcs eemvi Drm Ki msMni mb`c c`vb msv bZzb Rule62A Gi mshvRbt
AvqKi Aav`ki 53AA avivi we`gvb weavb Abymvi wbevmx Ki`vZvi
gvwjKvbvaxb ev PvUvW RvnvR KZK we`k gvjvgvj cwienRwbZ cv RvnvR
fvovi Dci 5% A_ev chvR 3% nvi Drm Ki cwikvai Dc
Ki Kwgkbvi KZK mb`c c`vbi Rb GKwU wbavwiZ dig be cewZZ wewa62A Z mshvRb Kiv nqQ| Kwgkbvi Ae Kvgm& Gi wbKU cvU wKqvii
Rb 1 RyjvB, 2015 ZvwiL nZ wewa-62A Abyhvqx BmyKZ mvwUwdKU `vwLj
KiZ ne|
(V) Transfer pricing msv Rule-73 Gi mskvabt
ewYZ Gm, Avi, I Gi gvag AvqKi Aav`ki aviv 107F G transfer
pricing Gi maintenance and keeping of information,
documents and records msv wewa-73 Gi Dcwewa-(1) Gi KR (q)
cwZvcb Ki the list of database utilized kjv mshvRb Kiv
nqQ|
51
(W) Transfer pricing msv Rule-74 Gi wejvct

ewYZ Gm, Avi, I Gi gvag AvqKi Aav`ki 107F avivq transfer
pricing Gi report from a certified accountant to be
furnished msv wewa-74 Gi KvhKvwiZv bv _vKvq D wewawU wejvc Kiv
nqQ|
(X) Transfer pricing msv Rule-75 Gi cwZvcbt
ewYZ Gm, Avi, I Gi gvag AvqKi Aav`ki 107F avivq transfer
pricing Gi form of report from a certified accountant to be
furnished msv wewa-75 AwaKZi KvhKi I mgqvchvMx Kivi j bZzb
GKwU form viv cwZvcb Kiv nqQ|
62| RvixKZ cvcbmg~nt
A_ AvBb, 2014 mswk AvqKi cwic bs-1, 2, 3 (cwic-2014) Rvixi ci
nZ A`vewa RvixKZ DjLhvM cvcbmg~n (Gm,Avi,I) G cwici cwiwk
Ask mshy Kiv nqQ| G mKj cvcbi msw weeiY wb c`vb Kiv njvt
(K) Gm,Avi,I bs 99-AvBb/2015, ZvwiLt 17 g, 2015 wLvt G cvcbi
`dv 7(M) Gi gvag gywhy welqK gYvjq KZK 20 k fv` 1410/4Vv
mî 2003 ZvwiL RvixKZ cvcb bs gyweg/ct3/gywhvv/ MRU/2003/
479 Abymvi MRUfz hyvnZ gywhvvì gvwjKvbvaxb gvUiKvi, Rxc ev
gvBvevmi iwRkbi mgq A_ev wdUbm bevqbKvj AwMg AvqKi
c`vbi weavb cZvnvi Kiv nqQ (cwiwk-3)| gvUiKvi, Rxc ev
gvBvevmi gvwjKì AbywgZ AvqK AwMg AvqKi c`vb mvc Ki c`vb
mwKZ BZtc~eKvi mKj cvcbK evwZj Ki G bZzb cvcbwU Rvix Kiv
nqQ hLvb Mvoxi aiY, c`q AvqKii nvi, AevnwZ, BZvw` ewYZ AvQ|
(L) Gm,Avi,I bs 192-AvBb/AvqKi/2015, ZvwiLt 30 Ryb, 2015 wLvt G
cvcbwU AvqKi wewagvjv, 1984 mskvab/ mshvRb/ cwigvRb mswk| G
cwici 61(ii) AbyQ` D cvcbi welqvejx wevwiZ AvjvPbv Kiv
nqQ (cwiwk-04)|
52
(M) Gm,Avi,I bs 193-AvBb/AvqKi/2015, ZvwiLt 30 Ryb, 2015 wLvt G

cvcbi gvag e Drcv`bi mv_ RwoZ myZv Drcv`b, myZv WvBwqs, wdwbwks,
Kvwbs, Kvco Zix, Kvco WvBwqs, wdwbwks, wcwUs A_ev Dic GK ev GKvwaK
cwqvq wbqvwRZ Kvb Kvvbxi DwjwLZ wki eemv nZ AwRZ Avqi Dci
c`q AvqKi nvi 15% G nvm Kiv nqQ| G cvcb ewYZ Ki nvi 1 RyjvB,
2015 wLv nZ 30 Ryb, 2019 wLv ch envj _vKe (cwiwk-05)| G
aiYi wki eemvq Avqi Dci 2015-2016 Ki eQii chvR Ki nvi ne
15%|
(N) Gm,Avi,I bs 194-AvBb/AvqKi/2015, ZvwiLt 30 Ryb, 2015 wLvt G
cvcbi gvag cvURvZ è Drcv`b wbqvwRZ Kvb wk cwZvbi Kej
D wk nZ AwRZ Avqi Dci c`q AvqKi nvi 15% G nvm Kiv nqQ| G
cvcb ewYZ Ki nvi 1 RyjvB, 2015 wLv nZ 30 Ryb, 2019 wLv ch
ejer _vKe (cwiwk-06)| G aiYi eemv nZ AwRZ Avqi Dci 20152016 Ki eQi 15% Ki nvi chvR ne|
(O) Gm,Avi,I bs 195-AvBb/AvqKi/2015, ZvwiLt 30 Ryb, 2015 wLvt G
cvcbi gvag evsjv`k wmwKDwiwUR G GP Kwgkb Gi AvqK
wbewYZ gqv` I nvi AvqKi nZ AevnwZ c`vb Kiv nqQt
Ki AevnwZi gqv`
c_g ermi
wZxq ermi
ZZxq ermi
PZz_ ermi
cg ermi
Ki AevnwZi nvi
100%
80%
60%
40%
20%
G cvcbi weavb 2015-2016 Ki eQi nZ KvhKi ne (cwiwk-07)|

(P) Gm,Avi,I bs 196-AvBb/AvqKi/2015, ZvwiLt 30 Ryb, 2015 wLvt G
cvcbi gvag BZvc~e RvixKZ Gm,Avi,I bs 217-AvBb/AvqKi/2014,
ZvwiLt 18 AvM, 2014 wLv Gi KvhKvwiZv iwnZ Ki evsjv`k
wmwKDwiwUR G GP Kwgkb KZK Abygvw`Z Kvb K GP ZvwjKvfz
miKvix wmwKDwiwUR eZxZ Ab Kvb wmwKDwiwUR jb`b nZ AwRZ Avqi
53
Dci c`q AvqKii wewfb nvi wbaviY Kiv nqQ| G cvcbi weavb 1 RyjvB,
2015 wLv nZ KvhKi ne (cwiwk-08)| cvcb Abyhvqx KqKwU
eZxZ ew-Ki`vZvMY KZK cuywR evRvi ZvwjKvfz kqvi jb-`b nZ
AwRZ gybvdv c~ei bvq m~Y Kigy iqQ|
(Q) Gm,Avi,I bs 197-AvBb/AvqKi/2015, ZvwiLt 30 Ryb, 2015 wLvt G
cvcbi gvag 26 Ryb, 2014 wLv ZvwiL RvixKZ cvcb Gm,Avi,I bs
158-AvBb/AvqKi/2014, Gi `dv (`) I (b) iwnZ Kiv nqQ| Gi gvag
nvmKZ nvi Ki c`vb mwKZ ^vqkvwmZ cwZvbi ZvwjKv nZ evsjv`k
ivW UvcvU A_wiwU (weAviwUG) Ges evsjv`k wmwKDwiwUR G GP
KwgkbK ev` `qv nqQ (cwiwk-09)|
(R) Gm,Avi,I bs 198-AvBb/AvqKi/2015, ZvwiLt 30 Ryb, 2015 wLvt G
cvcbi gvag BZvc~e RvixKZ Gm, Avi, I bs 228-AvBb-AvqKi/2011,
ZvwiLt 4 RyjvB, 2011 wLv iwnZg miKvwi KgKZv I KgPvixì miKvi
KZK c` g~j eZb (basic salary), DrmefvZv Ges evbvm eZxZ mKj
cKvi fvZv I myweavw`K AvqKi c`vb nZ AevnwZ c`vb Kiv nqQ| A_vr G
cvcb Abymvi miKvwi KgKZv/KgPvixMY KZK cv g~j eZb (basic
salary), Drme fvZv I evbvm 2015-2016 Ki eQi nZ KihvM Avq wnme
weewPZ ne (cwiwk-10)|
(S) Gm,Avi,I bs 199-AvBb/AvqKi/2015, ZvwiLt 30 Ryb, 2015 wLvt G
cvcbi gvag pelleted poultry feed Drcv`b, Mevw` c, wPswo I gvQi
pelleted feed Drcv`b, exR Drcv`b, vbxqfve Drcvw`Z exR wecYb, Mevw`
ci Lvgvi, `y I `yRvZ èi Lvgvi, evO Drcv`b Lvgvi, D`vb Lvgvi cK
(horticulture), ZuyZ MvQi Pvl, ggvwQi Pvl cK, ikg wUcvKv cvjbi
Lvgvi, QvK (mushroom) Drcv`b Lvgvi Ges dzj I jZvcvZvi Pvl
(floriculture) nZ AwRZ Avqi Dci c`q AvqKi nvi nvm Ki wbic avh
Kiv nqQt
Avqi cwigvY
c_g 10 j UvKv ch
cieZx 20 j UvKv
Aewk Avqi Dci
54
AvqKii nvi
3%
10%
15%|
cvcb ewYZ Ki nvi 2016-2017 Ki eQi nZ KvhKi ne (cwiwk-11)|

DjL, 2015-2016 Ki eQii cPwjZ weavb Abyhvqx G LvZ AwRZ
Avqi Dci 3% nvi Ki c`q ne|
(T) Gm,Avi,I bs 224-AvBb/AvqKi/2015, ZvwiLt 02 RyjvB, 2015 wLvt
G cvcbi gvag AvqKi Aav`ki aviv 53BB I aviv 53BBBB Z ewYZ
Zix cvkvKmn mKj cKvi cY ivwbi ivwb g~ji (export
proceeds) Dci Drm Ki KZbi nvi 0.60% G wbaviY Kiv nqQ| G
cvcb ewYZ Drm Ki KZbi nvi 1 RyjvB, 2015 wLv nZ 30 Ryb, 2016
wLv ch ejer _vKe (cwiwk-12)|
(U) Gm,Avi,I bs 226-AvBb/AvqKi/2015, ZvwiLt 08 RyjvB, 2015 wLvt
G cvcbi gvag evsjv`k A_bwZK Aj AvBb, 2010 (2010 mbi 42
bs AvBb) Gi aviv 5 I 4 Gi weavb Abyhvqx h_vg NvwlZ I cwZwZ
A_bwZK Aj cY Drcv`b ev mev c`vbi j cwiPvwjZ Ges AvqKi
Aav`ki 2(20) aviv Abyhvqx msvwqZ KvvbxK D A_bwZK Aj
cwiPvwjZ eemvwqK Kvhg nZ D~Z mKj cKvi Avqi Dci c`q AvqKi
nZ 10 eQii Rb h_vt 1g, 2q I 3q eQii Rb 100%, 4_ eQii Rb
80%, 5g eQii Rb 70%, 6 eQii Rb 60%, 7g eQii Rb 50%, 8g
eQii Rb 40%, 9g eQii Rb 30% Ges 10g eQii Rb 20% nvi
KqKwU kZmvc AevnwZ c`vb Kiv nqQ (cwiwk-13)|
(V) Gm,Avi,I bs 227-AvBb/AvqKi/2015, ZvwiLt 08 RyjvB, 2015 wLvt
G cvcbi gvag evsjv`k A_bwZK Aj AvBb, 2010 (2010 mbi 42
bs AvBb) Gi aviv 5 I 4 Gi weavb Abyhvqx h_vg NvwlZ I cwZwZ
A_bwZK Aj D AvBbi aviv 8 Abymvi wbqvMKZ A_bwZK Aj
WfjcviK A_bwZK Aj cwiPvwjZ Zvi eemvwqK Kvhg nZ D~Z mKj
cKvi Avqi Dci c`q AvqKi nZ 12 eQii Rb h_vt c_g 10 eQi 100%,
11 Zg eQi 70% Ges 12 Zg eQi 30% nvi KqKwU kZ mvc AevnwZ
c`vb Kiv nqQ (cwiwk-14)|
(W) Gm,Avi,I bs 228-AvBb/AvqKi/2015, ZvwiLt 08 RyjvB, 2015 wLvt
G cvcbi gvag evsjv`k nvB-UK cvK KZc AvBb, 2010 (2010 mbi
55
8 bs AvBb) Gi aviv 22 Gi weavb Abyhvqx NvwlZ cvK cY Drcv`b ev mev

c`vbi j cwiPvwjZ Ges AvqKi Aav`ki 2(20) aviv Abyhvqx msvwqZ
Kvb Kvvbxi D nvB-UK cvK cwiPvwjZ eemvwqK Kvhg nZ D~Z mKj
cKvi Avqi Dci c`q AvqKi nZ 10 eQii Rb h_vt 1g, 2q I 3q eQii
Rb 100%, 4_ eQii Rb 80%, 5g eQii Rb 70%, 6 eQii Rb
60%, 7g eQii Rb 50%, 8g eQii Rb 40%, 9g eQii Rb 30% Ges
10g eQii Rb 20% nvi KqKwU kZ mvc AevnwZ c`vb Kiv nqQ
(cwiwk-15)|
(X) Gm,Avi,I bs 229-AvBb/AvqKi/2015, ZvwiLt 08 RyjvB, 2015 wLvt
G cvcbi gvag evsjv`k nvB-UK cvK KZc AvBb, 2010 (2010 mbi
8 bs AvBb) Gi aviv 20 Abymvi wbqvMKZ WfjcviK cvK cwiPvwjZ Zvi
eemvwqK Kvhg nZ D~Z mKj cKvi Avqi Dci c`q AvqKi nZ 12
eQii Rb h_vt c_g 10 eQi 100%, 11Zg eQi 70% Ges 12 Zg eQi
30% nvi KqKwU kZ mvc AevnwZ c`vb Kiv nqQ (cwiwk-16)|
(Y) Gm,Avi,I bs 254-AvBb/AvqKi/2015, ZvwiLt 16 AvM, 2015 wLvt
G cvcbi gvag nuvm-gyiMxi Lvgvi nZ AwRZ Avqi Dci nvmKZ nvi Ki
avh Kiv nqQ hv wbict
Avqi cwigvY
c_g 20 j UvKv ch Avqi Dci
cieZx 10 j UvKv Avqi Dci
Aewk Avqi Dci
AvqKii nvi
k~b
5%
10%|
G cvcbi gvag avhKZ Kinvi 2016-2017 Ki eQi nZ KvhKi ne

(cwiwk-17)|
(Z) Gm,Avi,I bs 255-AvBb/AvqKi/2015, ZvwiLt 16 AvM, 2015 wLvt
G cvcbi gvag nuvm-gyiMx, wPswo I gvQi nvPvix Ges grm Pvl nZ AwRZ
Avqi Dci nvmKZ nvi Ki avh Kiv nqQ hv wbict
Avqi cwigvY
Aewk Avqi Dci
56
AvqKii nvi
k~b
5%
10%|
G cvcbi gvag avhKZ Ki nvi 2015-2016 Ki eQi nZ KvhKi ne

(cwiwk-18)|
A_ AvBb, 2015 Gi gvag AvbxZ AvqKi Aav`k, 1984 I AvqKi wewagvjv,
1984 Gi mskvabx/cwieZbmg~n Ges bZyb RvixKZ cvcbmg~n xKiYi
Dk G cwic cYqb Kiv nqQ| G cwici Kvb ee ev Dcvcbv AvqKi
Aav`k, 1984 A_ev AvqKi wewagvjv, 1984 A_ev RvixKZ bZzb cvcbi mv_
mvsNwlK nj ev Kvb gy`YRwbZ wUi KviY AZv `Lv w`j AvqKi Aav`k,
1984, AvqKi wewagvjv, 1984 Ges g~j cvcbmg~n cvavb cve|
(wR Gg Aveyj Kvjvg KvqKvev`)

c_g mwPe (Ki bxwZ)
RvZxq ivR^ evW, XvKv
dvb t 8392312|
e-mail:taxpolicynbr@yahoo.com
57
cwiwk
58
cwiwk -01
A_ gYvjq
RvZxq ivR^ evW
(AvqKi)
cvcb
ZvwiL, 3 cl, 1421 ev/ 17 wWmî, 2014 wLv|
Gm, Avi, I bs 289-AvBb/AvqKi/2014|- Income-tax Ordinance, 1984
(Ordinance No. XXXVI of 1984) Gi section 185 G c` gZvej, RvZxq ivR^ evW,
Income Tax Rules, 1984 G wbic AwaKZi mskvabi cv e Kwiqv GZviv Dnv cvK-cKvk
Kwij, h_vtDcwi-D Rules Gi rule 17A Gi clause (b) Gi c_g proviso Gi wgK bs (87) Gi
ci wbic b~Zb wgK bs (87A) Ges Dnvi wecixZ wbwjwLZ GwU mwbewkZ nBe, h_vt(87A) Coal, whether or not pulverised, but not agglomerated, other coal
(H.S. Code: 2701.19.00);|
2| Dcwi-D mskvabx cve mK KvnviI Kvb Avcw ev civgk _vwKj mswk ewK
Dnv, GB cvcb miKvwi MRU cKvki ZvwiL nBZ AbwaK 15 (cbi) w`bi ga,
wb^viKvixi wbKU cuQvBevi Rb Abyiva Kiv hvBZQ Ges D mgqi ga mskvabx cv e
mK Kvb Avcw ev civgk cvIqv Mj RvZxq ivR^ evW Dnv weePbvg cvweZ mskvabx
Pov Kwie| D mgqi ga Kvb Avcw ev civgk cvIqv bv Mj GBic cvK-cKvk Pov
cKvk ewjqv MY Kiv nBe|
RvZxq ivR^ evWi Av`kg

cvifR BKevj
m`m (Ki bxwZ)|
59
cwiwk -02

A_ gYvjq
AfixY m` wefvM
RvZxq ivR^ evW
(AvqKi)
cvcb
ZvwiL, 22 P 1421 ev/ 05 Gwcj,2015 wLv
Gm,Avi,I bs 76-AvBb/AvqKi/2015|- Income-tax Ordinance, 1984
(Ordinance No. XXXVI of 1984) Gi section 185 G c` gZvej, RvZxq ivR^
evW Income Tax Rules, 1984 Gi wbic AwaKZi mskvab Kwij, h_v:Dcwi-D Rules Gi rule 64B Gi ci wbic b~Zb rule 64BB mwbewkZ
nBe, h_v:64BB. Verification of the authenticity of twelve-digit Taxpayers
Identification Number.- (1) For the purpose of sub-section (2) of section
184A of the Ordinance, the concerned authority, as mentioned in subsection (1) of section 184A providing services to a person, shall apply for a
user identification electronically through the website hosted by the Board.
(2) Upon submission of application under sub-rule (1), user
identification shall be generated electronically in favour of the
concerned authority to verify the authenticity of the twelve-digit
Taxpayers Indentification Number (TIN), produced before it, following
the procedure mentioned in the said website.
3) If the twelve-digit Taxpayers Indentification Number (TIN)
produced before the concerned authority is found fake, the authority
shall60
(a) not provide the service mentioned in sub-section (1) of

section 184A of the Ordinance; and
(b) inform the Board electronically about the submission of
such fake TIN with detail information mentioned in the
said website.
(4) On receiving information under clause (b) of sub-rule (3), the
Board shall take appropriate action against the person who
submitted a fake twelve-digit Taxpayers Identification Number
(TIN) in accordance with the provisions of the Ordinance.|
2| Dcwi-D cvweZ mskvabx weavbvejx mK KvnviI Kvb Avcw I

civgk _vwKj mswk ew ev cwZvb Dnv GB cvcb miKvwi MRU cKvki
ZvwiL nBZ AbwaK 15 (cbi) w`bi ga wb^viKvixi eivei wjwLZfve
ciY KwiZ cvwieb Ges evW Dnv weePbvg cvweZ mskvabx weavbvejx Pov
Kwie| D mgqi ga Kvb Avcw ev civgk cvIqv bv Mj GBic cvK-cKvk
Pov cKvk ewjqv MY Kiv nBe|
RvZxq ivR^ evWi Av`kg
cvifR BKevj
m`m (Ki bxwZ)|
61
cwiwk -03
A_ gYvjq
AfixY m` wefvM
(AvqKi)
cvcb
ZvwiL, 03 R 1422 ev/ 17 g, 2015 wLv|
Gm,Avi,I bs 99-AvBb/2015|- Income-tax Ordinance, 1984 (Ordinance No. XXXVI of
1984), AZtci D Ordinance ewjqv DwjwLZ, Gi section 44 Gi sub-section (4) Gi
clause (b) Z c` gZvej miKvi, h mKj Ki`vZv gvUi Kvi, Rxc ev gvBvevmi gvwjK,
Zvnvì gvUi Kvi, Rxc ev gvBvevmi gvwjKvbvRwbZ AbywgZ AvqK, wbewYZ nvi, cwZZ
I kZ AwMg AvqKi c`vb mvc, Ki c`vb Kiv nBZ GZviv AevnwZ c`vb Kwij, h_vt1| c`q AvqKii nvi nBe wbic, h_v:wgK
bs
Mvoxi aiY
(K)
(L)
(M)
(N)
(O)
(P)
1500 wmwm ch cwZwU gvUiKvi ev Rxc Gi Rb

3500 wmwmi Dci cwZwU gvUiKvi ev Rxc Gi
Rb
gvBvevm cwZwUi Rb
(Q)
c`q AvqKii
nvi
UvKv 15,000
UvKv 30,000
UvKv 50,000
UvKv 75,000
UvKv 1,00,000
UvKv 1,25,000
UvKv 20,000:
Ze kZ _vK h, GKK ev h_ gvwjKvbvq GKi AwaK gvUi Kvi, Rxc ev gvBvevm _vwKj,
wZxq ev Z`ya Mvoxi cwZwUi Rb Dcwi-D nvii AwZwi 50% nvi AvqKi c`q
nBe|
62
2| AbyQ` 1 Gi Aaxb Ki`vZv gvwjKK mswk gvUi Kvi, Rxc ev gvBvevmi iwRkbi
mgq A_ev wdUbm bevqbi ZvwiL DxY nBevi c~e Dcwi-D nvi AvqKi c`vb KwiZ
nBe|
3| AbyQ` 1 I 2 Gi Aaxb c`q AvqKi mswk Ki mvKji Dc-Ki Kwgkbvi Gi eivei
BmyKZ Kvb Zdwmwj evsKi evsK WvdU ev c-AWvii gvag RvZxq ivR^ evW KZK
GZ`yk wbavwiZ KZci wbKU Rgv c`vb KwiZ nBe|
4| AbyQ` 3 Gi Aaxb evsK WvdU& ev c-AWvi Rgv c`vb bv Kiv ch GZ`yk wbavwiZ
KZc mswk hvbevnbi iwRkb c`vb Kwie bv A_ev, gZ, wdUbm bevqb Kwie
bv|
5| GB cvcbi Aaxb AvqKi c`vbKvixi Avq Zvnvi AvqKi wiUvb Afy
Kiv hvBe, Ze
GBic Avqi Rb AwZwi Ki c`q nBe bv Ges GBic Avqi cwigvY Ki`vZv KZK
c` AvqKii chvR gvU Avqi ekx nBe bv|
6| GB cvcbi Aaxb c` AvqKi Ki`vZvi gvU Avqi Dci c`q AvqKii mwnZ mg^q
Kiv hvBe|
7| wbewYZ GB cvcb chvR nBe bv, h_v:(K) D Ordinance Gi section 2 Gi clause (46) Abyhvqx person Gi Af
z bn
GBic cwZvbi gvwjKvbvaxb gvUi Kvi, Rxc ev gvBvevm;
(L) cvewjK wek^we`vjq, we`kx `~Zvevm, RvwZmsN I Dnvi A msMVbmg~ni gvwjKvbvaxb
gvUi Kvi, Rxc ev gvBvevm;
(M) gywhy welqK gYvjq KZK 20 k fv` 1410/ 4Vv mî 2003 ZvwiL RvixKZ
cvcb bs gyweg/ct3/gywhvv/MRU/2003/479 Abymvi MRUfz hyvnZ
gywhvvì gvwjKvbvaxb gvUi Kvi, Rxc ev gvBvevm;
(N) Kvb cwZvb KihvM mv bq gg RvZxq ivR^ evW nBZ cZqbc msMnc~eK
iwRkb KZci wbKU `vwLj Kwij D cwZvbi gvwjKvbvaxb gvUi Kvi, Rxc
ev gvBvevm|
63
8| A_ gYvjqi AfixY m` wefvMi 01 RyjvB 2009 wLv ZvwiLi cvcb Gm, Avi,
I bs 187-AvBb/2009 GZviv iwnZ Kiv nBj Ges D iwnZ cvcbi Aaxb KZ I Pjgvb
Kvhg GB cvcbi Aaxb KZ I Pjgvb ewjqv MY nBe|
ivcwZi Av`kg
gvt bwReyi ingvb
mwPe
AfixY m` wefvM|
64
cwiwk -04
A_ gYvjq
AfixY m` wefvM
RvZxq ivR^ evW
(AvqKi)
cvcb
ZvwiLt 16 Avlvp, 1422 ev/30 Ryb, 2015 wLv|
Gm,Avi,I bs 192-AvBb/AvqKi/2015|- Income-tax Ordinance, 1984
(Ordinance. XXXVI of 1984) Gi section 185 G c` gZvej, RvZxq ivR^ evW,
Income Tax Rules, 1984 Gi wbic AwaKZi mskvabi cv e Kwiqv GZ`&viv Dnv cvKcKvk Kwij, h_v:Dcwi-D Rules Gi(1) rule 16 Gi 'The Schedule' Gi GwU 10 Gi cv:wZ dzjc (.) wejy nBe Ges
AZ:ci wbic b~Zb GwU 11 mwbewkZ nBe, h_v:11.
In case of company engaged in gas
3%. ;
distribution, any amount
(2) rule 17 wejy nBe;
(3) rule 17A Gi cwieZ wbic rule 17A cwZvwcZ nBe, h_v:17A. Collection of tax from importers.- For the purpose of making
collection of tax under section 53 of the Ordinance, the Commissioner of
Customs or any appropriate officer shall collect tax in the case of any import
of goods at the following rate:
(a) five per cent on the value of the imported goods in case of import of
goods excluding the goods mentioned in clause (b) and clause (c);
(b) two per cent on the value of the imported goods in the case of import
of goods specified below:
(1) Petroleum oils and oils obtained from bituminous minerals,
crude (H.S Code: 2709.00.00);
65
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
(14)
(15)
(16)
(17)
(18)
(19)
(20)
(21)
(22)
(23)
(24)
(25)
(26)
(27)
(28)
(29)
Motor spirit of H.B.O.C Type (H.S Code 2710.12.11);

Other motor spirits, including aviation spirit (H.S Code
2710.12.19);
Spirit type jet fuel (H.S code 2710.12.20);
White spirit (H.S Code 2710.12.31);
Naphtha (H.S Code: 2710.12.32);
Other (H.S Code 2710.12.39);
J.P. 1 kerosene type jet fuels (H.S code 2710.12.41);
J.P. 4 kerosene type jet fuels (H.S code 2710.12.42);
Other kerosene type jet fuels (H.S code 2710.12.43);
Other kerosene (H.S code 2710.12.49);
Other medium oils and preparations (H.S code 2710.12.50);
Light diesel oils (H.S code 2710.12.61);
High-speed diesel oils (H.S code 2710.12.62);
Other (H.S code 2710.12.69);
Furnace oil (H.S code 2710.19.11);
Other (H.S code 2710.19.19);
Propane (H.S. Code 2711.12.00);
Butanes (H.S. Code 2711.13.00);
Petroleum bitumen in Drum (H.S Code 2713.20.10);
Petroleum bitumen in Bulk (H.S Code 2713.20.90);
Raw skins of sheep or lambs, with wool on (H.S. Code
4102.10.00);
Raw pickled skins of sheep or lambs, without wool, not tanned
(H.S. Code 4102.21.00);
Raw skins of sheep or lambs, without wool, not pickled, not
tanned (H.S. Code 4102.29.00);
Raw hides and skins of reptiles, fresh or preserved, not tanned
(H.S. code 4103.20.00);
Other raw hides and skins, fresh or preserved, not tanned, nes
(H.S. Code 4103.90.00);
M. S. Rod (H.S. Headings 72.13, 72.14, 72.15);
Angles shapes and sections of iron or non-alloy steel (Heading
No. 72.16);
Cellular (Mobile/Fixed wireless) Telephone set (H.S. Code
8517.12.10);
66
(c)
taka eight hundred per ton in case of import of

(i)
Ferrous products obtained by direct reduction of iron ore

and/or similar forms (H. S Code 7203)
(ii)
Ferrous waste of and scrap; remelting scrap ingots of iron or

steel (H.S Code 72.04.10.00, 72.04.21.00, 7204.29.00,
7204.30.00, 7204.41.00, 7204.49.00, 7204.50.00);
(iii)
Iron and non-alloy steel in ingots or other primary forms

(excluding iron of heading 72.03) [H.S Code 7206.10.00];
(iv)
Semi-finished products of iron or non-alloy

Code 72.07); or
(v)
Vessels and other floating structures for breaking up (H. S

Code 8908.00.00):
steel (Billet) (H.S
Provided that this rule shall not apply in the case of import of goods
specified below:
(1)
Live pure-bred breeding bovine animals (H.S. Code 0102.21.00,

0102.31.00, 0102.90.10);
(2)
Live bovine animals, other than pure-bred breeding (H.S. Code

0102.29.00, 0102.39.00, 0102.90.90);
(3)
Fowls of the species Gallus domesticus (parent stock one day chick)
(H.S. Code 0105.11.10);
(4)
Live turkeys weighing <=185g, (parent stock of one day chick) (H.S.
Code 0105.12.10);
67
(5)
Live ducks, geese, guinea fowls <=185g (parent stock of one day
chick) (H.S. Code 0105.13.10, 0105.14.10, 0105.15.10);
(6)
Live trout (Sa1mo trutta, Oncorhynchus mykiss, clarki, aguabonita,

gilae, apache.) fry (H.S. Code 0301. 91.10);
(7)
Live eels fry (H.S. Code 0301.92.10);
(8)
Live carp fry (H.S. Code 0301.93.10);
(9)
Other live fish (exc1. trout, eels & carps) fry (H.S. Code 0301.99.10);
(10) Live fry of rock lobster and other sea craw fish (H.S. Code
0306.21.10);
(11) Live fry of lobster (H.S. Code 0306.22.10);
(12) Live fry of crabs (H.S. Code 0306.24.10);
(13) Live fry of shrimps and prawns (H.S. Code 0306.26.10, 0306.27.10);
(14) Live fry of crustaceans cons., nes (H.S. Code 0306.29.10);
(15) Glands including pituitary glands (H.S. Code 0510.00.10);
(16) Bovine semen (H.S. Code 0511.10.00);
(17) Products of fish, crus., molluscs, other aquatic, invertebrates, dead
animals of chapter 3 (H.S. Code 0511.91.00);
(18) Animal products, nes; dead animals of chapter 1, unfit for human
consum. (H.S. Codes 0511.99.10, 0511.99.90);
(19) Dormant bulbs, tubers rhizomes (H.S. Code 0601.10.00);
(20) Bulbs, tubers rhizomes in growth or flower; chicory plants and roots
(H.S. Code 0601.20.00);
(21) Unrooted cuttings and slips of plants (H.S. Code 0602.10.00);
(22) Trees, shrubs, bushes, grafted or not, of kind bearing edible fruit or
nuts (H.S. Code 0602.20.00);
68
(23) Rhododendrons and azaleas, grafted or not (H.S. Code: 0602.30.00);

(24) Roses, grafted or not (H.S. Code 0602.40.00);
(25) Seed potatoes, wrapped/canned upto 2.5kg (H.S. Code 0701.10.10);
(26) Seed potatoes, others (H.S. Code 0701.10.90);
(27) Onions (Excluding wrapped/canned upto 2.5 kg) other (H.S Code
0703.10.19);
(28) Garlic (Excluding wrapped/canned upto 2.5 kg) other (H.S Code
0703.20.90);
(29) Peas (Pisum sativum) (Excluding wrapped/canned up to 2.5 kg) other
(H.S Code 0713.10.90);
(30) Chickpeas (garbanzos) (Excluding wrapped/canned up to 2.5 kg)
other (H.S Code 0713.20.90);
(31) Lentils: Other (H.S. Code 0713.40.90);
(32) Dried chilies (H.S. Code 0904.21.10, 0904.21.90);
(33) Ginger (Excluding wrapped/canned up to 2.5 kg) other (H.S. Code
0910.11.90);
(34) Turmeric (curcuma) (Excluding wrapped/canned up to 2.5 kg) other
(H.S. Code 0910.30.90);
(35) Durum wheat; wrapped/canned upto 2.5kg (H.S. Code 1001.11.10);
(36) Durum wheat; other (H.S. Code 1001.11.90);
(37) Wheat: wrapped/canned upto 2.5kg (H.S. Code 1001.19.10);
(38) Wheat: other (H.S. Code 1001.19.90);
(39) Maize seeds (H.S. Code 1005.10.10, 1005.10.90);
(40) Rice (H.S. Code 1006.20.00, 1006.30.10, 1006.30.90 and 1006.40.00);
(41) Soya beans, whether or not broken (Excluding wrapped/ canned upto
2.5 kg)(H.S Heading Code 1201.10.90, 1201.90.90);
69
(42) Linseed, whether or not broken (Excluding wrapped/ Canned up to

2.5 kg) (H.S Heading Code 1204.00.90);
(43) Rape or colza seeds (H.S. Code 1205.10.90);
(44) Sunflower seeds (H.S. Code 1206.00.90);
(45) Mustard seeds (H.S. Code 1207.50.90);
(46) Other oil seeds and oleaginous fruits, whether or not broken
(Excluding wrapped/canned up to 2.5kg) (H.S Heading Code
1207.40.90);
(47) Sugar beet seed (H.S. Code 1209.10.00);
(48) Lucerne (alfalfa) seed, of a kind used for sowing (H.S. Code
1209.21.00);
(49) Fescue seed, of a kind used for sowing (H.S. Code 1209.23.00);
(50) Kentucky blue grass seed, of a kind used for sowing (H.S. Code
1209.24.00);
(51) Rye grass seed, of a kind used for sowing (H.S. Code 1209.25.00);
(52) Other seeds of forage plants, of a kind used for sowing nes (H.S. Code
1209.29.00);
(53) Seeds of herbaceous plants cultivated principally for their flowers
(H.S. Code 1209.30.00);
(54) Vegetable seed of a kind used for sowing (H.S. Code 1209.91.00);
(55) Other seeds, fruit and spores, of a kind used for sowing, nes (H.S.
Code 1209.99.00);
(56) Crude soyabean oil (H.S. Code 1507.10.00);
(57) Refined soyabean oil (H.S. Code 1507.90.10 and H.S. Code
1507.90.90);
(58) Crude palm oil (H.S. Code 1511.10.10, 1511.10.90);
(59) Other including refined palm oil (H.S. Code 1511.90.90) ;
(60) Refined sunflower oil (H.S. Code 1512.19.00);
(61) Refined corn oil (H.S. Code 1515.29.00);
(62) Sugar (H.S code 1701.12.00);
(63) Sugar (H.S code 1701.13.00, 1701.14.00);
(64) Sugar (H.S code 1701.91.00);
(65) Sugar (H.S code 1701.99.00);
(66) Flours, meals & pellets, of meat unfit for human consumption;
greaves wrapped/canned upto 2.5kg (H.S. Code 2301.10.10);
(67) Flours, meals & pellets, of meat unfit for human consumption:
70
(68)
(69)
(70)
(71)
(72)
(73)
(74)
(75)
(76)
(77)
(78)
(79)
(80)
(81)
(82)
(83)
(84)
(85)
(86)
(87)
greaves; other (H.S. Code 2301.10.90);

Flours, meals and pellets of fish, etc, unfit for human consumption
(H.S. Code 2301.20.10, 2301.20.90);
Brans, sharps and other residues of maize (com) (H.S. Code:
2302.10.00);
Brans, sharps and other residues of wheat (H.S. Code: 2302.30.00);
Rice bran (H.S. Code: 2302.40.10);
Other bran, sharps and other residues (H.S. Code: 2302.40.90);
Brans, sharps and other residues of leguminous plants (H.S. Code:
2302.50.00);
Residues of starch manufacture and similar residues (H.S. Code:
2303.10.00);
Beet (pulp, bagasse and other waste of sugar manufacture (H.S. Code:
2303.20.00);
Brewing or distilling dregs and waste (H.S. Code: 2303.30.00);
Oil-cake and other solid residues, of soyabean oil (H.S. Code:
2304.00.00);
Oil-cake and other solid residues, of ground-nut oil (H.S. Code:
2305.00.00);
Oil-cake and other solid residues of cotton seeds (H.S.Code
2306.10.00);
Oil-cake and other solid residues of linseed (H.S. Code: 2306.20.00);
Oil-cake and other solid residues of sunflower seeds (H.S. Code:
2306.30.00);
Oil-cake and other solid residues of rape or colza seeds of low erucic
acid R/C (H.S. Code: 2306.41.00);
Oil-cake and other solid residues of rape or colza seeds, other (H.S.
Code: 2306.49.00);
Oil-cake and other solid residues of coconut or copra (H.S. Code:
2306.50.00);
Oil-cake and other solid residues of palm nuts or kernels (H.S. Code:
2306.60.00);
Oil-cake and other solid residues, of other vegetable fats and oils (H.S.
Code: 2306.90.00);
Vegetable materials & veg. waste, veg. residues & by- products,
animal feeding. (H.S. Code: 2308.00.00);
71
(88) Other preparations of a kind used in animal feeding, nes (H.S. Code:
2309.90.10 and 2309.90.90);
(89) Iron ore (H.S Code: 2601.11.00);
(90) Iron ore (H.S code 2601.12.00);
(91) Iron ore (H.S code 2601.20.00);
(92) Iron oxides and hydroxides (H.S Code 2821.10.00)
(93) Magnesium Sulphates (H.S Code 2833.21.00);
(94) Zinc Sulphates (H.S Code 2833.29.10);
(95) Disodium Tetraborate (H.S Code 2840.19.00);
(96) Chemical contraceptive preparation based on hormones on other
products of heading 29.37 or on spermicides (H.S. Code 3006.60.00);
(97) Animal or vegetable fertilizers (H.S. Code 3101.00.00);
(98) Urea, whether or not in aqueous solution (H.S. Code 3102.10.00);
(99) Double salts and mixtures of ammonium sulphate and ammonium
nitrate (H.S. Code 3102.29.00);
(100) Ammonium nitrate, whether or not in aqueous solution (H.S. Code
3102.30.00);
(101) Mixtures of ammonium nitrate with inorganic non fertilizing
substances (H.S. Code 3102.40.00);
(102) Sodium nitrate (H.S. Code 3102.50.00);
(103) Double salts and mixtures of calcium nitrate and ammonium nitrate
(H.S. Code 3102.60.00);
(104) Mixtures of urea and ammonium nitrate in aqueous or ammoniacal
solution (H.S. Code 3102.80.00);
(105) Mineral or chemical fertilizers, nitrogenous including mixtures, nes
(H.S. Code 3102.90.00);
(106) Triple superphosphates (H.S. Code 3103.10.20);
(107) Other mineral or chemical fertilizers, phosphatic, nes (H.S. Code
3103.90.00);
(108) Potassium chloride (H.S. Code 3104.20.00);
(109) Fertilizers in packages of a gross weight =<10kg (H.S. Code
3105.10.00);
(110) Mineral or chemical fertilizers with nitrogen, phosphorus and
potassium (H.S. Code 3105.20.00);
(111) Other mineral or chemical fertilizers with nitrogen and phosphorus,
nes (H.S. Code 3105.59.00);
72
(112) Mineral or chemical fertilizers with phosphorus and potassium, nes

(H.S. Code 3105.60.00);
(113) Other fertilizers, nes (H.S. Code 3105.90.00);
(114) Polyethylene terephthalate (pet chips) in primary forms (H.S.
Heading Codes 3907.60.10 and 3907.60.90);
(115) Pulp of wood or of other fibrous cellulosic materials; recovered
(waste & scrap) paper or paperboard (Chapter 47, All H.S codes);
(116) Newspaper, journals and periodicals, whether or not illustrated or
containing advertising material (Heading 49.02 of FIRST SCHEDULE of
Customs Act, 1969);
(117) Cotton, not carded or combed and cotton, carded or combed; (H.S.
Heading 52.01, 52.03);
(118) Cotton Waste (H.S code 5202.99.10, 5202.99.90);
(119) Synthetic filament tow (acrylic or mod acrylic) imported by (VAT
registered Synthetic staple fibre manufacturer (H.S code 5501.30.10);
(120) Synthetic staple fibres, of nylon or other polyamides, not carded,
combed/processed (H.S. Codes 5503.11.00 & 5503.19.00);
(121) Synthetic staple fibres, of polyesters, not carded, combed or
processed (H.S. Code 5503.20.00);
(122) Acrylic or modacry1ic synth. staple fibres, not carded, combed or
(123) Synthetic staple fibres, of polypropylene, not carded, combed or
(124) Synthetic stap1e fibres, not carded, combed or processed
(exl.nyl/po1est./acry/pp) (H.S. Code 5503.90.00);
(125) Artificial staple fibres, of viscose rayon, not carded, combed or
(126) Artificial staple fibres, (excluding viscose), not carded, combed or
(127) Waste of synthetic fibre, (including noi1s, yam waste and garnetted
stock) (H.S. Code 5505.10.00);
(128) Waste of artificial fibre, (including noils, yam waste and garnetted
stock) (H.S. Code 5505.20.00);
(129) Synthetic staple fibres, of nylon or other po1yamides, carded,
combed or processed (H.S. Code 5506.10.00);
(130) Synthetic staple fibres, of polyesters, carded, combed or processed
73
(H.S. Code 5506.20.00);

(131) Acrylic or modacrylic synthetic staple fibres, carded, combed or
(132) Synthetic staple fibres, nes, carded, combed or processed (ex1.
nyl./po1ester/acry) (H.S. Code 5506.90.00);
(133) Artificial staple fibres, carded, combed or processed for spinning
(H.S. Code 5507.00.00);
(134) Unworked or simply sawn, cleaved or bruted (H.S code 7102.21.00);
(135) Granules and powders, of pig iron, spiegeleisen, iron or steel
(Heading No. 72.05);
(136) Aircraft Engine (H.S code 8407.10.00);
(137) G-Drive engine (H.S. Codes 8407.90.90, 8408.90.90);
(138) Computer printer (H.S. Code 8443.32.10);
(139) Toner cartridge/Inkjet cartridge for computer printer (H.S. Code
8443.99.10);
(140) Other parts for computer printer (H.S.Code 8443.99.20);
(141) Electronic cash register (H.S Code 8470.50.00);
(142) Computer and Computer accessories (All H.S.Code of Heading No.
84.71);
(143) Parts and accessories of Computer (H.S. Code 8473.30.00);
(144) Modem; Ethernet interface card; computer network switch, hub and
router (H.S.Code 8517.62.30);
(145) Database, operating systems, development tools (H.S.Code
8523.29.12);
(146) Other magnetic media for computers (H.S.Code 8523.29.90);
(147) Database, operating systems, development tools (H.S. Code 8523.
49.21);
(148) Other computer software (H.S. Code 8523. 49.29);
(149) Optical media for computers (H.S.Code 8523.49.90);
(150) Flash memory card or similar media to be used with computer
(H.S.Code 8523.51.10);
(151) Proximity cards and tags (H.S.Code 8523.59.10);
(152) Machineries for telecom sector (H.S. Codes 8517.61.00, 8517.62.10,
8517.62.20, 8525.50.90, and 8525.60.90);
(153) Computer monitor of a kind solely or principally used in an automatic
data processing system of heading 84.71 (H.S. Code 8528.41.00);
74
(154) Computer monitor size not exceeding 22 inch" (H.S. Code 8528.51.10);
(155) Optical fibre cables (H.S.Code 8544.70.00);
(156) Double decker bus run by compressed natural gas (CNG) or any bus
having a capacity of forty or more seats run by compressed natural
gas (CNG) (H.S. Heading 87.02);
(157) Built-up double decker bus, using CNG as fuel (H.S. Code 8702.90.11);
(158) Invalid chair (H.S. Code 8713.10.00);
(159) Aircraft (H.S code 8802.20.00);
(160) Aircraft (H.S code 8802.30.00);
(161) Aircraft (H.S code 8802.40.00);
(162) Aircraft Parts (Heading 88.03, All H.S codes);
(163) Kidney dialysis machine/Haemodialyser (Artificial Kidney); Baby incubator
(H.S code 9018.90.20, 8421.29.20);
(164) Other instruments and appliances: angiographic. cathetere wire, guidy
cathetere wire, sheath, baloons, stents. (H.S. Code 9018.90.30);
(165) Other (H.S. Code 9021.29.00);
(166) Artificial joints (H.S. Code 9021.31.00);
(167) Other (H.S. Code 9021.39.00);
(168) Hearing aids, excluding parts and accessories (H.S. Code 9021.40.00);
(169) Specially designed for the use of the blind (H.S. Code 9101.19.10);
(179) Computer printers ribbons (H.S. Code 9612.10.10);
(180) Capital machinery enjoying concessionary rate of import duty;
(181) Triple super phosphates, DAP fertilizer, MOP fertilizer and NPK
fertilizer, ammonium sulfate, potassium sulfate, magnesium sulfate
and solubor (boron);
(182) Spares & equipments mentioned in poultry S.R.O":
75
Provided further that this rule shall not apply in the case of import of
the following goods from Bhutan:
(1)
Cabbages, Cauliflowers, kohlrabi, kele and similar edible brassicas,

fresh or chilled (All H. S. Code under Heading No. 07.04);
(2)
Leguminous vegetables, shelled or unshelled, fresh or chilled (All H.

S. Code under Heading No. 07.08);
(3)
Other vegetables fresh or chilled (All H. S. Code under Heading No.

07.09);
(4)
Orange (H.S code 0805.10.10, 0805.10.90);
(5)
Apples, pears and quinces, fresh (All H. S. Code under Heading No.
08.08);
(6)
Dried Chillies (H.S. Code 0904.21.10, 0904.21.90);
(7)
Cardamoms (H.S
0908.32.90);
(8)
Ginger (H.S code 0910.11.10, 0910.11.90, 0910.12.10, 0910.12.90);
(9)
Gum Resin (H.S code 1301.90.00);
code
0908.31.10,
0908.31.90,
0908.32.10,
(10) Fruit juice (tinned or bottled) except pineapple juice, grapefruit (All
H. S. Code under Heading No. 20.09);
(11) Boulders (H.S code 2516.90.10);
(12) Dolomite (H.S codes 2518.10.00, 2518.20.00, 2518.30.00);
(13) Gypsum (H.S code 2520.10.00);
(14) Limestone (H.S code 2521.00.00);
(15) Calcium carbonate (H. S. Code 2836.50.00);
(16) Wood and Timber (All H.S codes under Heading No. 44.03, 44.04,
44.05);
76
(17) Ferro-silicon: containing by weight more than 55% of silicon (H. S.

Code 7202. 21.00);
(18) Billetes/semi-finished products of iron or non-alloy steel, NES (H. S.
Code 7207. 19.00):
Provided further that where the Board is satisfied that an importer is

not likely to have any taxable income during any period or the income is
otherwise exempted from payment of income tax under any provision of the
Ordinance, it may, on application by such importer, exempt such person from
payment of tax for the period during which income of such importer is not
likely to be assessable or is exempted from payment of tax.
Explanation. In this rule, the words "value of the imported goods" shall
mean the value of the imported goods as determined in accordance with
the provisions of section 25 of the Customs Act, 1969 (IV of 1969).;
(4) rule 18 Gi sub-rule (1) Gi fifteen days of deduction kwji cwieZ two
weeks of the month following the month in which the deduction was made
kwj cwZvwcZ nBe;
(5) rule 18 Gi ci wbic b~Zb rule 18A mshvwRZ nBe, h_v:18A. Certificate of deduction of tax under section 50(1B).-In the case of
deduction of tax made by the Drawing and Disbursing Officer under
section 50(1A) an annual certificate regarding such deduction of tax shall
be given by the respective Government Accounts Officer or any other
official authorized by him in the following form, namely:-
77
Certificate of deduction of tax under section 50(1B) on income chargeable

under the head Salaries for the year ended as on ..............
Name of the
employee
Name of
the office
Designati
on
Tax payers
Identification
Number
Amount of
Tax
deducted
Remark
s
Signature, name and

designation of the Accounts
Officer/any other authorized
officer;
Date ......................
(6) rule 24A Gi cwieZ wbic rule 24A cwZvwcZ nBe, h_v:24A. Return of withholding tax.-The return of withholding tax required to
be filed by the assessee, being a company, under section 75A of the
Ordinance shall be in the following form and verified in the manner indicated
therein:
78
Form of return of withholding tax under the Income-tax Ordinance, 1984

(Return under section 75A)
FOR COMPANY TAXPAYERS ONLY
1. Name of the Company: ............................................................
2. TIN/UTIN:
3. TCAN:
4. (a) Circle: ....................... (b) Taxes Zone: ............................

5. Deduction/Collection Period:
(a) 1st quarter (July-September),
6.
7.
Year ........ ;
(b)
2nd quarter (October-December),
Year ........ ;
(c)
3rd quarter (January-March),
Year ........ ;
(d)
4th quarter (April-June),
Year ........ ;
(a) Address: .....................................................................

.....................................................................
.....................................................................
(b
Phone: ......................................................................
(c)
Fax No.: ......................................................................
(d)
e-mail: ........................................................................
(e)
Web address: http://www ............................................
Contact person:
(a) Name:
................................................
(b) Designation:.......................................
(c) Phone: .........................................
(d) Mobile: ..............................................
(e) e-mail: ................................................
79
8. Particulars of tax deducted or collected:

SL.
Type of
payment
(1)
1.
2.
(2)
Salary
Payment to contractors/
suppliers
a. Service of doctor
b. Royalty or technical
know-how fee
c. Fees for professional &
technical services
a. Catering service
b. Cleaning service
c. Collection and recovery
agency
d. Contract or toll
manufacturing
e. Credit rating agency
f.Event management
g. Indenting commission
h. Meeting fees, training
fees or honorarium
i. Mobile network
operator, technical
support service provider
or service delivery agents
engaged in mobile
banking operations
j. Motor garage or
workshop
k. Printing service
l. Private container port or
dockyard service
m. Private security service
porvider
n. Product processing
charge
o. Shipping agency
commission
3.
4.
Section of Payment
Rate of
I.T.O, during the deduction/
1984
quarter
collection
(3)
(4)
(5)
50
52
52A(1)
52A(2)
52A(3)
52AA
52AA
52AA
52AA
52AA
52AA
52AA
52AA
52AA
52AA
52AA
52AA
52AA
52AA
52AA
80
Amount of tax
deduction/
collection
(6)
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
p. Stevedoring/berth
operation commission
q. Supply of manpower
r. Transport provider
s. Any other service
L/C commission
Freight forward agency
commission
Payment to foreign
technician serving in
diamond cutting industry
Payment for services from
convention hall etc.
Payment to resident
person against services
provided to foreign person
Deduction of tax from the
service of international
gateway service in respect
of phone call
Collection of tax from
travel agent
manufacturer of soft drink,
etc
Deduction of tax from any
payment in excess of
premium paid on life
insurance policy
Deduction from payment
on account of local letter
of credit
Deduction from payment
by cellular mobile phone
operator
House/office rent
shipping business of a
resident
Receipt from export of
manpower
export of knit-wear and
52AA
52AA
52AA
52AA
52I
52M
52O
52P
52Q
52R
52JJ
52S
52T
52U
52V
53A
53AA
53B
53BB
81
20.
21.
22.
23.
24.
25.
26.
27.
28.
29.
30.
31.
32.
33.
34.
35.
36.
37.
woven garments
member of stock
exchanges
export of any good except
certain items
Receipt from public
auction
Payment to actor/actress
Deduction of tax at source
from export cash subsidy
Payment as commission or
discount for distribution of
goods
Payment to foreign buyer's
agent
Interest on savings and
fixed deposit
Insurance commission
Payment to surveyor of
general insurance
Rental value of vacant
land, plant or machinery
Advertising bill of
newspaper or magazine
Transfer of securities by
sponsor shareholders
transfer of share of
shareholder of Stock
Exchanges
Deduction of tax from any
sum paid by real estate
developer to land owner
Dividends
Lottery
Deduction from Payment
to non-residents:
a. Accounting or tax
consultancy
b. Advertisement making
c. Advertisement
53BBB
53BBBB
53C
53D
53DDD
53E
53EE
53F
53G
53GG
53J
53K
53M
53N
53P
54
55
56
56
56
82
broadcasting
d. Advisory or consultancy
service
e. Air transport or water
transport
f. Architecture, interior
design or landscape design
g. Artist, singer or player
h. Capital gain
i. Certification
j. Charge or rent for
satellite, airtime or
frequency
k. Contractor, subcontractor or supplier
l. Courier service
m. Dividend
n. Insurance premium
o. Interest, royalty or
commission
p. Legal service
q. Machinery rent
r. Management or event
management
s. Pre-shipment inspection
service
t. Professional service,
technical services fee,
technical know how fee or
technical assistance fee
u. Salary or remuneration
v. Exploration or drilling in
petroleum operations
w. Survey for oil or gas
exploration
x. Any service for making
connectivity between oil or
gas field and its export
point
y. Any other payments
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
Verification
I, ............................................................................................, designation
.......................................................................... solemnly declare that to the
best of my knowledge and belief the information given in this return is correct and
complete.
83
Place: .............................
Date : ............................
Signature and seal
NB: 1. The return shall be accompanied by a statement of deduction or collection of
tax along with copy of treasury challans or payment orders.
2. Tax shall be deposited to respective account code according to the following
table:
Table
Name of the
Income taxIncome taxZone
Companies
other than
Company
Taxes Zone-1, Dhaka
Taxes Zone-2, Dhaka
Taxes Zone-3, Dhaka
Taxes Zone-4, Dhaka
Taxes Zone-5, Dhaka
Taxes Zone-6, Dhaka
Taxes Zone-7, Dhaka
Taxes Zone-8, Dhaka
Taxes Zone-9, Dhaka
Taxes Zone-10, Dhaka
Taxes Zone-1, Chittagong
Taxes Zone-Khulna
Taxes Zone-Rajshahi
Taxes Zone-Rangpur
Taxes Zone-Sylhet
Taxes Zone-Barisal
Taxes Zone-Gazipur
Taxes Zone-Narayanganj
Taxes Zone-Bogra
1-1141-0001-0101
1-1141-0005-0101
1-1141-0010-0101
1-1141-0015-0101
1-1141-0020-0101
1-1141-0025-0101
1-1141-0030-0101
1-1141-0035-0101
1-1141-0080-0101
1-1141-0085-0101
1-1141-0090-0101
1-1141-0095-0101
1-1141-0100-0101
1-1141-0105-0101
1-1141-0110-0101
1-1141-0040-0101
1-1141-0045-0101
1-1141-0050-0101
1-1141-0135-0101
1-1141-0055-0101
1-1141-0060-0101
1-1141-0065-0101
1-1141-0070-0101
1-1141-0075-0101
1-1141-0120-0101
1-1141-0115-0101
1-1141-0140-0101
84
1-1141-0001-0111
1-1141-0005-0111
1-1141-0010-0111
1-1141-0015-0111
1-1141-0020-0111
1-1141-0025-0111
1-1141-0030-0111
1-1141-0035-0111
1-1141-0080-0111
1-1141-0085-0111
1-1141-0090-0111
1-1141-0095-0111
1-1141-0100-0111
1-1141-0105-0111
1-1141-0110-0111
1-1141-0040-0111
1-1141-0045-0111
1-1141-0050-0111
1-1141-0135-0111
1-1141-0055-0111
1-1141-0060-0111
1-1141-0065-0111
1-1141-0070-0111
1-1141-0075-0111
1-1141-0120-0111
1-1141-0115-0111
1-1141-0140-0111
Taxes Zone-Comilla
Taxes Zone-Mymensing
Large Taxpayer Unit
Central Survey Zone
1-1141-0130-0101
1-1141-0125-0101
1-1145-0010-0101
1-1145-0005-0101
1-1141-0130-0111
1-1141-0125-0111
1-1145-0010-0111
1-1145-0005-0111
;
(7) rule 33A Gi 20,000 msLvi cwieZ 25,000 msLv cwZvwcZ nBe;
(8) rule 33D Gi five per cent Gi ci or 60,000, whichever is higher, kwj,
msLv I Kgvwj mwbewkZ nBe;
(9) rule 33I Gi 60,000 msLvi cwieZ 1,20,000 msLv cwZvwcZ nBe;
(10) rule 37 Gi sub rule (1) Gi cwieZ wbic sub rule (1) cwZvwcZ nBe, h_v:(1) The following bodies are recognised by the Board as association of
accountants for the purposes of section 174(2)(e) of the Ordinance:(a) Institute of Chartered Accountants of Bangladesh.
(b) Institute of Cost and Management Accountants of Bangladesh.;
(11) rule 62 Gi ci wbic b~Zb rule 62A mwbewkZ nBe, h_v:"62A. Form of certificate under section 53AA.- Every certificate under section
53AA of the Ordinance shall be made in the following form:
85
Form NO. IT-147A

Book No.
Serial No.
Form BB
Counterfoil of certificate under section 53AA of the
Income Tax Ordinance, 1984 (Ord. No. XXXVI of
1984)
Date........................
Name of the shipping Business............................
TIN (if any)...... Address..........................................
Name of the ship/vessel.......................................
Name of the captain.............................................
Net Tonnage..........................................................
Port of Registry.....................................................
Last port of call........................................................
Next port of call.......................................................
Date of arrival in Bangladesh..................................
Date of application..................................................
Date of departure (as stated in the application).............................................................................
Date upto which the certificate is valid.....................
chalan/PO.No....................... Date.............................
Payment of tax at Tk. ...........................
Signature or left hand thumb impression of the
person or the authorised representitive of the
person
named
in
the
certificate......................................
Form No. IT-147A

Book No.
Serial No.
Form BB
Taxes Department
.....................................
Certificate under section 53AA of the Income Tax Ordinance,
1984 (Ord. No. XXXVI of 1984)
Deputy Commissioner of Taxes office
Circle.................Zone................ (Place).......................................
Dated.........................................
This is to certify that (Name of the Business and/or agent there
of) ......................................... [TIN (if any)]..................................
(Adress)............................................................................................
....................................................................................................
has no
liabilities under section
has
made
satisfactory
53AA
arrangements for his/her
of the Income Tax Ordinance, 1984 (Ord. No. XXXVI of 1984).
This certificate is valid upto........................................
(Official Seal)
Signature or left-hand
thumb impression of the person
or the authorised representative
of the person name in the
certificate
Deputy Commissioner of Taxes

Circle.................Zone................
86
Signature..........................
Depury Commissioner of
Taxes
Circle ........Taxes Zone.....
;
(12) rule 70 Gi sub-rule (1) Gi(K) clause (c) Gi `dv (iii) Gi cv:wZ dzjci (.) cwieZ mwgKvjb (;)
cwZvwcZ nBe;
(L) clause (d) Gi `dv (i) Gi cv:wZ dzjci (.) cwieZ mwgKvjb (;) cwZvwcZ
nBe;
(13) rule 73 Gi sub-rule (1) Gi clause (q) Gi cwieZ wbic clause (q) cwZvwcZ
nBe, h_v: (q) the list of database utilized;;
(14) rule 74 wejy nBe;
(15) rule 75 Gi cwieZ wbic rule 75 cwZvwcZ nBe, h_v: 75. Form of report to be furnished under section 107F.- Every report
under section 107F of the Ordinance shall be made in the following form:
Report under section 107F
In respect of:
1. Name of the Assessee:...................
2. TIN:
3. (a) Circle: ................ (b) Taxes Zone....................
1. All the information, documents and records required under section 107F of
the Income Tax Ordinance, 1984 are furnished and annexed to this Report;
2. The List of Annexure is prepared and signed by me/us;
3. It appears from my/our examination that the information, documents and
records furnished under section 107F are authentic.
Signature
Name:
Address:
Identification Details (Membership Number, etc.)
Contact Details:
Place:
Date:
List of Annexure (to be signed in each page):
1. ....................................
2. .....................................
|
87
2| Dcwi-D mskvabx cv e mK KvnviI Kvb Avcw Ges civgk _vwKj mswk ewK
Dnv, GB cvcb miKvwi MRU cKvki ZvwiL nBZ AbwaK 15 (cbi) w`bi ga,
wbv^ iKvixi wbKU cuQvBevi Rb Abyiva Kiv hvBZQ Ges D mgqi ga mskvabx cv e
mK KvnviI wbKU nBZ Kvb Avcw ev civgk cvIqv Mj RvZxq ivR^ evW Dnv
weePbvg cv weZ mskvabx Pov Kwie| D mgqi ga KvnviI wbKU nBZ Kvb Avcw ev
civgk cvIqv bv Mj GB cvK-cKvk Pov cKvk ewjqv MY Kiv nBe|
RvZxq ivR^ evWi Av`kg,

cvifR BKevj
m`m (Ki bxwZ)
88
cwiwk-05
A_ gYvjq
AfixY m` wefvM
(AvqKi)
cvcb
(Ordinance XXXVI No. of 1984) Gi section 44 Gi sub-section (4) Gi clause (b) Z c`
gZvej miKvi, GZviv Kvvbx AvBb, 1994 (1994 mbi 18 bs AvBb) Gi Aaxb wbewZ
e Drcv`bi mwnZ RwoZ Kvb myZv Drcv`b, myZv WvBwqs, wdwbwks, Kvwbs, Kvco Zix, Kvco
WvBwqs, wdwbwks, wcwUs A_ev Dic GK ev GKvwaK cwqvq wbqvwRZ Kvb Kvvbxi 1jv
RyjvB, 2015 nBZ 30k Ryb, 2019 ch mgqKvji Rb Kej DwjwLZ wki eemv nBZ
AwRZ Avqi Dci c`q AvqKii nvi nvm Kwiqv 15% G wbaviY Kwij|
02| GB cvcb 1 RyjvB, 2015 wLv ZvwiL nBZ KvhKi nBe|
ivcwZi Av`kg
gvt bwReyi ingvb
mwPe|
89
cwiwk-06
A_ gYvjq
AfixY m` wefvM
(AvqKi)
cvcb
(Ordinance No. XXXVI of 1984) Gi section 44 Gi sub-section (4) Gi clause (b) Z c`
gZvej miKvi, GZviv cvURvZ è Drcv`b wbqvwRZ Kvb wk cwZvbi Kej D wk
nBZ AwRZ AvqK 1jv RyjvB, 2015 nBZ 30k Ryb, 2019 ch mgqKvji Rb c`q
AvqKii nvi nvm Kwiqv 15% G wbaviY Kwij|
ivcwZi Av`kg
gvt bwReyi ingvb
mwPe|
90
cwiwk-07
A_ gYvjq
AfixY m` wefvM
(AvqKi)
cvcb
Gm, Avi, I bs 195-AvBb/AvqKi/2015|- Income-tax Ordinance, 1984 (Ordinance
No. XXXVI of 1984) Gi section 44 Gi sub-section (4) Gi clause (b) Z c` gZvej
miKvi, evsjv`k wmwKDwiwUR G GP Kwgkb Gi AvqK wbewYZ gqv` I nvi AvqKi
nBZ AevnwZ c`vb Kwij, h_v:Ki AevnwZi gqv`
c_g ermi
wZxq ermi
ZZxq ermi
PZz_ ermi
cg ermi
Ki AevnwZi nvi
100%
80%
60%
40%
20%

ivcwZi Av`kg
gvt bwReyi ingvb
mwPe|
91
cwiwk-08
A_ gYvjq
AfixY m` wefvM
(AvqKi)
cvcb
ZvwiLt 16 Avlvp, 1422 ev/ 30 Ryb, 2015 wLv|
(Ordinance No. XXXVI of 1984), AZ:ci D Ordinance ewjqv DwjwLZ, Gi section 44 Gi
sub-section (4) Gi clause (b) Z c` gZvej miKvi, GZviv 03 fv`, 1421 ev
gvZveK 18 AvM, 2014 wLv ZvwiLi Gm, Avi, I bs 217-AvBb/AvqKi/2014 iwnZg,
evsjv`k wmwKDwiwUR Av GP Kwgkb KZK Abygvw`Z Kvb K GP ZvwjKvfz
miKvix wmwKDwiwUR eZxZ Ab Kvb wmwKDwiwUR jb`b nBZ(K) wbewYZ Uwej DwjwLZ Ki`vZvMYi AwRZ Avqi Dci D Ordinance Gi
Aaxb c`q AvqKi nvmc~eK wbic avh Kwij, h_v:Uwej
wgK
bs
Ki`vZvi cKwZ
AvqKii
nvi
(1)
(2)
D Ordinance Gi section 2 Gi clause (20)
Gi Aaxb Kvvbx ghv`vfz Ges clause (32) Gi
(3)
1|
2|
3|
Aaxb dvg ghv`vfz Ki`vZvi wmwKDwiwUR jb`b

nBZ D~Z Avqi Dci---evsK, Avw_K cwZvb, gvPU evsK, exgv, wjwRs
Kvvbx, cvUdvwjI gvbRgU Kvvbx, K
wWjvi ev K evKvi Kvvbx Gi i
kqvinvvi ev kqvinvvi wWiiì
wmwKDwiwUR jb`b nBZ AwRZ Avqi Dci---wgK bs 1 G ewYZ Kvvbxmg~ni i
kqvinvvi ev kqvinvvi wWii eZxZ K
92
10%
5%
GP ZvwjKvfy Ab Kvb Kvvbxi

kqvinvvi hvnvì mswk Avq ermii h Kvb
mgq K GP ZvwjKvfz Kvb Kvvbx ev
Kvvbxmg~ni cwikvwaZ g~jabi 10% Gi
AwaK cwigvY kqvi iwnqvQ, Zvnvì D
Kvvbx ev Kvvbxmg~ni wmwKDwiwUR jb`b
nBZ AwRZ Avqi Dci --------
5%
;Ges
(L) `dv (K) Ges D Ordinance Gi section 53M G ewYZ Ki`vZv eZxZ Abvb Ki`vZvì
K GP ZvwjKvfz Kvcvbxi wmwKDwiwUR jb`b nBZ AwRZ Avqi Dci c`q
AvqKi nBZ AevnwZ c`vb Kiv nBj|
evLvt GB cvcbi Dk mvabK wmwKDwiwUR ewjZ evsjv`k wmwKDwiwUR Av GP

Kwgkb KZK Abygvw`Z Kvb K GP jb`bhvM Ges ZvwjKvfz, miKvix wmwKDwiwUR
eZxZ, mKj Kvcvbx ev cwZvbi Km, kqvi, wgDPzqvj dv BDwbU, e, wWevi ev Abvb
wmwKDwiwURK eySvBe|
ivcwZi Av`kg,
gvt bwReyi ingvb
mwPe|
93
cwiwk-09
A_ gYvjq
AfixY m` wefvM
(AvqKi)
cvcb
(Ordinance NO. XXXVI of 1984) Gi section 44 Gi sub-section (4) Gi clause (b)
Z c` gZvej miKvi, GZviv 12 Avlvp, 1421 ev gvZveK 26 Ryb, 2014 wLv
ZvwiLi cvcb Gm, Avi, I bs 158-AvBb/AvqKi/2014 Gi `dv 1 (GK) Gi Dc-`dv (`) I
(b) iwnZ Kwij|
ivcwZi Av`kg
gvt bwReyi ingvb
mwPe|
94
cwiwk-10
A_ gYvjq
AfixY m` wefvM
(AvqKi)
cvcb
(Ordinance No. XXXVI of 1984) Gi section 44 Gi sub-section (4) Gi clause (b) Z c`
gZvej miKvi, 20 Avlvp, 1418 ev gvZveK 4 RyjvB, 2011 wLv ZvwiLi cvcb
Gm,Avi,I bs 228-AvBb-AvqKi/2011 iwnZg, miKvwi KgKZv I KgPvixì miKvi KZK
c` g~j eZb (basic salary), DrmefvZv Ges evbvm eZxZ mKj cKvi fvZv I myweavw`K
GZviv c`q AvqKi nBZ AevnwZ c`vb Kwij|
ivcwZi Av`kg
gvt bwReyi ingvb
mwPe|
95
cwiwk-11
A_ gYvjq
AfixY m` wefvM
(AvqKi)
cvcb
miKvi, pelleted poultry feed Drcv`b, Mevw` c, wPswo I gvQi pelleted feed Drcv`b,
exR Drcv`b, vbxqfve Drcvw`Z exR wecYb, Mevw` ci Lvgvi, `y I `yRvZ èi Lvgvi,
evO Drcv`b Lvgvi, D`vb Lvgvi cK (horticulture), ZuyZ MvQi Pvl, ggvwQi Pvl cK, ikg
wUcvKv cvjbi Lvgvi, QvK (mushroom) Drcv`b Lvgvi Ges dzj I jZvcvZvi Pvl
(floriculture) nBZ AwRZ Avqi Dci D Ordinance Gi Aaxb c`q AvqKi nvmc~eK
wbic avh Kwij, h_v:Avqi cwigvY
c_g 10 j UvKv ch
cieZx 20 j UvKv
Aewk Avqi Dci
AvqKii nvi
3%
10%
15%|
ivcwZi Av`kg
gvt bwReyi ingvb
mwPe|
96
cwiwk-12

A_ gYvjq
AfixY m` wefvM
(AvqKi)
cvcb
ZvwiL, 18 Avlvp 1422 ev/02 RyjvB 2015 wLv|
Gm,Avi,I bs 224-AvBb/2015| -Income-tax Ordinance, 1984 (Ordinance
No. XXXVI of 1984) Gi section 44 Gi sub-section (4) Gi clause (b) Z c`
gZvej miKvi, D Ordinance Gi section 53BB Ges section 53BBBB Z wbavwiZ
ivbx g~ji (export proceeds) Dci AvqKi KZbi nvi 0.80% nBZ nvm Kwiqv
(reduction in rate) 0.60% G wbaviY Kwij|
2| Bnv Awej^ KvhKi nBe Ges 30 Ryb 2016 wL: ch ejer _vwKe|
ivcwZi Av`kg
gvt bwReyi ingvb
mwPe
AfixY m` wefvM
97
cwiwk-13
A_ gYvjq
AfixY m` wefvM
(AvqKi)
cvcb
ZvwiLt 24 Avlvp, 1422 ev/ 08 RyjvB, 2015 wLv|
(Ordinance No.XXXVI of 1984) , AZtci D (Ordinance) ewjqv DwjwLZ,
Gi
sub-section (4)
Gi
Gi
section 44
clause (b) Z c` gZvej miKvi, evsjv`k A_bwZK Aj
AvBb, 2010 (2010 mbi 42 bs AvBb) Gi aviv 5 I 4 Gi weavb Abyhvqx h_vg NvwlZ I
cwZwZ A_bwZK Aj cY Drcv`b ev mev c`vbi j cwiPvwjZ Ges D Ordinance Gi
section 2(20) Abymvi msvwqZ KvvbxK D A_bwZK Aj cwiPvwjZ eemvwqK Kvhg
nBZ D~Z mKj Avqi Dci c`q AvqKi nBZ 1g, 2q I 3q ermii Rb 100%, 4_ ermii
Rb 80%, 5g ermii Rb 70%, 6 ermii Rb 60%, 7g ermii Rb 50%, 8g ermii
Rb 40%, 9g ermii Rb 30%, 10g ermii Rb 20% nvi AevnwZ c`vb Kwijt
Ze kZ _vK h, D A_bwZK Aj vwcZ KvvbxK(K) wU AvB Gb MnY KwiZ nBe; Ges
(L) D Ordinance Gi section 35 Abyhvqx h_vh_fve wnmve msiY KwiZ
nBe Ges section 75 G wbavwiZ mgqi ga AvqKi wiUvb mswk AvqKi
KZci wbKU `vwLj KwiZ nBe|
ivcwZi Av`kg
gvt bwReyi ingvb
mwPe
98
cwiwk-14
A_ gYvjq
AfixY m` wefvM
(AvqKi)
cvcb
ZvwiLt 24 Avlvp, 1422 ev/08 RyjvB, 2015 wLv|
Gm, Avi, I bs 227- AvBb/AvqKi/2015|- Income-tax Ordinance, 1984
Gi
sub-section (4)
Gi
Gi
section 44
clause (b) Z c` gZvej miKvi, evsjv`k A_bwZK Aj
AvBb, 2010 (2010 mbi 42 bs AvBb), AZtci D AvBb ewjqv DwjwLZ, Gi aviv 5 Ges 4
Abymvi h_vg NvwlZ Ges cwZwZ A_bwZK Aj D AvBbi aviv 8 Abymvi wbqvMKZ
A_bwZK Aj WfjcviK A_bwZK Aj cwiPvwjZ Dnvi eemvwqK Kvhg nBZ D~Z
mKj cKvi Avqi Dci c`q AvqKi nBZ eemvwqK Kvhg ii ZvwiL nBZ c_g 10 ermi
100%, 11 Zg ermi 70%, 12 Zg ermi 30% nvi wbic kZ mvc AevnwZ c`vb Kwij,
h_vtkZmg~n
(1) A_bwZK Aj WfjcviK D Ordinance Gi section 2 (20) Abymvi
Kvvbx nBZ nBe;
(2) A_bwZK Aj WfjcviK wU AvB Gb MnY KwiZ nBe; Ges
(3) D Ordinance Gi section 35 Abyhvqx h_vh_fve wnmve msiY KwiZ nBe
Ges section 75 G wbavwiZ mgqi ga AvqKi wiUvb mswk AvqKi KZci
wbKU `vwLj KwiZ nBe|
evLvt- GB cvcb eemvwqK Kvhg i ewjZ A_bwZK Aj Wfjcvi Kvvbx h
ZvwiL eemv nBZ Avq cv nBe ev ARb i Kwie mB ZvwiLK eySvBe|
ivcwZi Av`kg
gvt bwReyi ingvb
mwPe|
99
cwiwk-15
A_ gYvjq
AfixY m` wefvM
(AvqKi)
cvcb
Gi
section 44
Gi sub-section (4) Gi clause (b) Z c` gZvej miKvi, evsjv`k nvB-UK cvK KZc
AvBb, 2010 (2010 mbi 8 bs AvBb) Gi aviv 22 Gi weavb Abyhvqx NvwlZ cvK cY Drcv`b
ev mev c`vbi j cwiPvwjZ Ges D Ordinance Gi section 2 Gi sub-section (20)
Abymvi msvwqZ KvvbxK D cvK cwiPvwjZ eemvwqK Kvhg nBZ D~Z mKj Avqi
Dci c`q AvqKi nBZ 1g, 2q I 3q ermii Rb 100%, 4_ ermii Rb 80%, 5g ermii
Rb 70%, 6 ermii Rb 60%, 7g ermii Rb 50%, 8g ermii Rb 40%, 9g ermii
Rb 30%, 10g ermii Rb 20% nvi AevnwZ c`vb Kwijt
Ze kZ _vK h, D cvK vwcZ KvvbxK(K) Tax-payers Identification Number (TIN) MnY KwiZ nBe; Ges
(L) D Ordinance Gi section 35 Abyhvqx h_vh_fve wnmve msiY KwiZ
nBe Ges section 75 G wbavwiZ mgqi ga AvqKi wiUvb mswk AvqKi
KZci wbKU `vwLj KwiZ nBe|
ivcwZi Av`kg
gvt bwReyi ingvb
mwPe|
100
cwiwk-16
A_ gYvjq
AfixY m` wefvM
(AvqKi)
cvcb
(Ordinance No.XXXVI of 1984) , AZtci D (Ordinance) ewjqv DwjwLZ, Gi section 44
Gi sub-section (4) Gi clause (b) Z c` gZvej miKvi, evsjv`k nvB-UK cvK KZc
AvBb, 2010 (2010 mbi 8 bs AvBb) Gi aviv 20 Abymvi wbqvMKZ WfjcviK cvK
cwiPvwjZ Dnvi eemvwqK Kvhg nBZ D~Z mKj cKvi Avqi Dci c`q AvqKi nBZ
eemvwqK Kvhg ii ZvwiL nBZ c_g 10 ermi 100%, 11 Zg ermi 70%, 12 Zg ermi
30% nvi wbic kZ mvc AevnwZ c`vb Kwij, h_vtkZmg~n
(1) WfjcviK D Ordinance Gi section 2 Gi sub-section (20) Abymvi
Kvvbx nBZ nBe;
(2) WfjcviK Tax-payers Identification Number (TIN) MnY KwiZ nBe;
Ges
(3) D Ordinance Gi section 35 Abyhvqx h_vh_fve wnmve msiY KwiZ nBe
Ges section 75 G wbavwiZ mgqi ga AvqKi wiUvb mswk AvqKi KZci
wbKU `vwLj KwiZ nBe|
evLvt- GB cvcb eemvwqK Kvhg i ewjZ cvK Wfjcvi Kvvbx h ZvwiL eemv
nBZ Avq cv nBe ev ARb i Kwie mB ZvwiLK eySvBe|
ivcwZi Av`kg
gvt bwReyi ingvb
mwPe|
101
cwiwk-17
A_ gYvjq
AfixY m` wefvM
(AvqKi)
cvcb
ZvwiLt 01 fv`, 1422 ev/ 16 AvM, 2015 wLv|
miKvi, nuvm-gyiMxi Lvgvi nBZ AwRZ Avqi Dci D Ordinance Gi Aaxb c`q AvqKi
nvmc~eK wbic avh Kwij, h_v:Avqi cwigvY
Aewk Avqi Dci
AvqKii nvi
k~b
5%
10%|
ivcwZi Av`kg
gvt bwReyi ingvb
mwPe|
102
cwiwk-18
A_ gYvjq
AfixY m` wefvM
(AvqKi)
cvcb
ZvwiLt 01 fv`, 1422 ev/ 16 AvM, 2015 wLv|
miKvi, nuvm-gyiMx, wPsox I gvQi nvPvix (hatchery) Ges grm Pvl nBZ AwRZ Avqi Dci
D Ordinance Gi Aaxb c`q AvqKi nvmc~eK wbic avh Kwij, h_v:Avqi cwigvY
Aewk Avqi Dci
AvqKii nvi
k~b
5%
10%|
02| GB cvcb 1 RyjvB, 2015 wLv ZvwiL Avi Ki ermi nBZ KvhKi nBe|
ivcwZi Av`kg
gvt bwReyi ingvb
mwPe|
103
cwiwk-19
Zdwmj-2
c_g Ask
[A_ AvBb, 2015 Gi aviv 65 è]
c_g Ask
1 RyjvB, 2015 ZvwiL Avi Ki ermii Rb AvqKii nvi
AbyQ`-K
Gi aviv 2(46) G
msvwqZ ewMYi (person) ga hvnvì AbyQ`-L chvR nBe bv mB
mKj cZK ew-Ki`vZv (Awbevmx evsjv`kxmn), wn`y h_ cwievi, Askx`vix
dvg, ew-msN Ges AvBbi viv m Kwg ewi gvU Avqi Dci AvqKii
nvi wbic nBe, h_v:Income-tax Ordinance, 1984 (Ord. No. XXXVI of 1984)
gvU Avq
nvi
(K) c_g 2,50,000/- UvKv ch gvU Avqi Dci --(L) cieZx 4,00,000/- UvKv ch gvU Avqi Dci -(M) cieZx 5,00,000/- UvKv ch gvU Avqi Dci -(N) cieZx 6,00,000/- UvKv ch gvU Avqi Dci (O) cieZx 30,00,000/- UvKv ch gvU Avqi Dci(P) Aewk gvU Avqi Dci --------------------------
k~b
10%
15%
20%
25%
30% :
Ze kZ _vK h, gwnjv Ki`vZv Ges 65 ermi ev Z`~a eqmi Ki`vZvi

Kigy Avqi mxgv nBe 3,00,000/- UvKv; cwZex Ki`vZvi Kigy Avqi mxgv
nBe 3,75,000/- UvKv Ges MRUfz hyvnZ gywhvv Ki`vZvi Kigy Avqi
mxgv nBe 4,25,000/- UvKv:
AviI kZ _vK h, b~bZg Kii cwigvY Kvb fveB wbic ewYZ nvii Kg nBe
bvt
104
GjvKvi weeiY
XvKv I PMvg wmwU Kcvikb GjvKvq AewZ Ki`vZv
Abvb wmwU Kcvikb GjvKvq AewZ Ki`vZv
wmwU Kcvikb eZxZ Abvb GjvKvq AewZ Ki`vZv
b~bZg Kii nvi (UvKv)

5,000.00
4,000.00
3,000.00
AviI kZ _vK h, Kvb Ki`vZv hw` ^ DbZ GjvKv (less developed area)
ev mePq Kg DbZ GjvKvq (least developed area) AewZ Kvb z` ev KzwUi
wki gvwjK nb Ges D KzwUi wki èvw` Drcv`b wbqvwRZ _vKb, Zvnv nBj
wZwb D z` ev KzwUi wk nBZ D~Z Avqi Dci wbewYZ nvi AvqKi iqvZ
jvf Kwieb, h_v :weeiY
iqvZi nvi
h mswk ermii Drcv`bi

cwigvY c~eeZx ermii Drcv`bi
cwigvYi Zzjbvq 15% Gi AwaK,
wK 25% Gi AwaK bn
mB D Avqi Dci c`q

AvqKii 5%;
(Av) h mswk ermii Drcv`bi

cwigvY c~eeZx ermii Drcv`bi
cwigvYi Zzjbvq 25% Gi AwaK
nq
mB D Avqi Dci c`q

AvqKii 10%;
(A)
evLv|- GB AbyQ` mePq Kg DbZ GjvKv (least developed area) ev ^

DbZ GjvKv (less developed area) A_ Income-tax Ordinance, 1984 (Ord. No.
XXXVI of 1984) Gi aviv 45 Gi sub-aviv (2A) Gi clause (b) Ges clause (c) Gi weavb
Abymvi evW KZK wbw`KZ mePq Kg DbZ GjvKv (least developed area) ev ^
DbZ GjvKv (less developed area)|
105
AbyQ`-L
Kvvbx, vbxq KZc Ges m mKj Ki`vZv hvnvì Income-tax
Ordinance, 1984 (Ord. No. XXXVI of 1984) Abyhvqx mevP nvi (at the
maximum rate) AvqKi AvivwcZ nq(1) h Kvvbxi iwRxKZ Awdm evsjv`k AewZ mB Kvvbx nBZ
j wWwfW Avq ewZiK Ab me cKvi Avqi Dci(K) `dv (L), (M), (N) I (O) Z ewYZ
Kvvbxmg~ni eZxZ(A) GBic cZKwU Kvvbxi
hvnv publicly traded
D Avqi 25% :
company-
Ze kZ _vK h, hw`
GBic Kvvbx hvnv
publicly
traded
company
bn, Dnvi cwikvwaZ

g~jabi b~bZg 20%
kqvi
Initial
Public
Offerings (IPO) Gi gvag
nvi Ki, Zvnv nBj
GBic Kvvbx D nvi
mswk ermi chvR
AvqKii Dci 10% nvi
AvqKi iqvZ jvf Kwie;
106
(Av) GBic cZKwU Kvvbxi

company bn, Ges vbxq
KZcmn
Income-tax
Ordinance,
1984
XXXVI of 1984)
clause (20)
Gi
Gi
(Ord.
No.
aviv 2
Gi
sub-clause (a),
Gi
AvIZvaxb Abvb Kvvbxi
--------------(b), (bb), (bbb)
(L)
(c)
D Avqi 35%:
evsK, exgv, Avw_K cwZvbmg~n

(gvPU evsK eZxZ)t
(A)GBic cZKwU Kvvbxi
D Avqi 40%;
company-
(Av) GBic cZKwU Kvvbxi

company bn
D Avqi 42.5%;
Ze kZ _vK h, miKvi KZK

2013 mvj Abygvw`Z evsK,
exgv I Avw_K cwZvbi Kii
nvi nBe 40%|
(M)
gvPU evsK Gi
D Avqi 37.5%;
(N)
wmMviU cZKviK Kvvbxi -
D Avqi 45%;
107
(O)
gvevBj dvb AcviUi Kvvbxi D Avqi 45%:

-Ze kZ _vK h, gvevBj
dvb AcviUi Kvvbx hw`
Dnvi cwikvwaZ g~jabi
b~bZg 10% kqvi, hvnvi
ga Pre Initial Public
Offering Placement 5% Gi
ekx _vwKZ cvwie bv, K
GPi gvag nvi
KiZt
Publicly
traded
company Z icvwiZ nq
mB Ki nvi nBe
40%:
AviI kZ _vK h, hw`
GBic Kvvbx Dnvi
cwikvwaZ g~jabi b~bZg
20% kqvi Initial Public
Offerings (IPO) Gi gvag
nvi Ki, Zvnv nBj
GBic Kvvbx D nvi
mswk
ermi
chvR
AvqKii Dci 10% nvi
AvqKi iqvZ jvf Kwie;
(2)
Kvvbx AvBb, 1994 (1994 mbi

18 bs AvBb) Gi Aaxb evsjv`k
wbewZ Kvb Kvvbx A_ev AvBb
108
Abyhvqx MwVZ mswewae Kvb cwZvb

nBZ 14 AvM, 1947 Gi ci
BmyKZ, cwZkZ I cwikvwaZ cyuwRi
Dci NvwlZ I cwikvwaZ wWwfW
Avqi Dci ev evsjv`k wbewZ bq
GBic we`kx Kvvbxi gybvdv
cZvevmb hvnv Income-tax Ordinance,
1984 (Ord. No. XXXVI of 1984) Gi
aviv 2 Gi clause (26) Gi sub-clause
(dd) Abymvi jfvsk wnme MY, D Avqi 20%;
Zvnvi Dci chvR Ki----
(3) Kvvbx bn, evsjv`k Awbevmx (Awbevmx

evsjv`kx eZxZ) GBic ew kYxfz Ki`vZvi
Avqi Dci chvR Ki--------D Avqi 30%;
(4) Kvvbx bn, wmMviU cZKviK GBic
Ki`vZvi D eemvq nBZ AwRZ Avqi Dci
chvR Ki---D Avqi 45%;
(5) mgevq mwgwZ AvBb, 2001 Abyhvqx wbewZ
mgevq mwgwZi Avqi Dci chvR
KiD Avqi 15%|
evLv|- GB AbyQ` publicly traded company ewjZ GBic Kvb
cvewjK wjwgUW KvvbxK eySvBe hvnv Kvvbx AvBb, 1994 (1994 mbi 18
bs AvBb) Abymvi evsjv`k wbewZ Ges h Avq ermii AvqKi wbaviY Kiv nBe
109
mB Avq ermi mgvwi c~e D KvvbxwUi kqvi K GP ZvwjKvfz

nBqvQ|
wZxq Ask
(A_ AvBb, 2015 Gi aviv 66 è)
mviPvRi nvi
hw` Kvb ew-Ki`vZv (assessee being individual) hvnvi Income-tax
Ordinance, 1984 (Ord. No. XXXVI of 1984) Gi aviv 80 Abyhvqx cwim`, `vq
I LiPi weeiYx (statement of assets, liabilities and expenses) Z c`wkZ bxU
cwimì g~jgvb (total net worth) wbic nq, mBic ew Ki`vZvi
AvqKi chvR GBic Avqi Dci chvR AvqKii Dci wbic nvi mviPvR
c`q nBe, h_v:bxU cwimì g~jgvb
mviPvRi
nvi
(K) `yB KvwU cuwPk j UvKv ch -
k~b
(L) `yB KvwU cuwPk j UvKvi AwaK wK `k KvwU UvKvi

AwaK bq-
10%
(M) `k KvwU UvKvi AwaK wK wek KvwU UvKvi AwaK bq-
15%
(N) wek KvwU UvKvi AwaK wK wk KvwU UvKvi AwaK bq-
20%
(O) wk KvwU UvKvi AwaK h Kvb AsKi Dci --
25% :
Ze kZ _vK h, bxU cwimì g~jgvb `yB KvwU

cuwPk j UvKv AwZg Kwij b~bZg mviPvRi cwigvY
Kvb fveB 3,000/- UvKvi Kg nBe bv|
110
cwiwk-20
Heads of Income Subject to deduction or collection of income

tax at source with specified rates of deduction:
No
Heads
Salaries [S-50]
Discount on the
real value of
Bangladesh
Bank Bills [S-50
A]
Interest on
securities [S-51]
Supply of
goods and
execution of
contracts and
sub-contracts
[S-52 & Rule16]
3
4
Withholding authority
Any person responsible
for making such
payment.
for making such
payment.

for issuing any security
Any
person
responsible
for
making
such
payment
111
Rate
deduction at average
rate
To be paid
in favour of
Respective
Zone.
maximum rate
LTU
LTU
5%
up to 2 lac--------Nil
More than 2 lac upto 5
lac-------------- --------1%
lac ---------------------2.5%
lac ---------------------3.5%
crore---------------------4%
More than 3 crore------5%
In case of:
-Oil supplied by Oil
marketing co upto 2
lac---------------------Nil
if payment exceeds 2 lac ---------------------- 0.60%
-Oil supplied by agent or
dealer of marketing
company ---------------1%
-Oil supplied by oil
refinery
company ----------------3%
-Gas supplied by a gas
transmission company------------------------------3%
-Gas supplied by a gas
distribution company--3%
Dhaka Zone-2,
Dhaka.
ChittagongZone-2, Ctg.
OtherRespective
Zone.
Fees for Doctors

[S-52A(1)]
The principal officer

of a company or the
chief executive of any
NGO
or
trust
responsible for making
such payment.
Royalty or
technical knowhow fee
[S-52A(2)]
The government or
any other authority,
corporation or body or
any company or any
banking company or
any insurance
company or any cooperative bank or any
NGO responsible for
making such payment
Do
Fees for
professional or
technical
services
[Sec-52A(3)]
Catering service
[Sec-52AA]
The Government or any

other
authority,
corporation or body,
including its units, the
activities of which are
authorised by any law
or any company as
defined in clause (20) of
section 2 of this
Ordinance
or
any
banking company or
any insurance company
or any co-operative
bank or any financial
institution or any NGO,
or any school or any
college
or
any
112
10%
10% of the fees
DhakaZone-10,
OtherRespective
Zone.
DhakaZone-8,
ChittagongZone-2,
Ctg.
OtherRespective
Zone.
10% (who submits
DhakaTIN)
Zone-8,
15% (who does not Chittagongsubmit TIN)
Zone-2, Ctg.
OtherRespective
Zone.
DhakaZone-14,
10%
ChittagongZone-2,
Ctg.
OtherRespective
Zone.
Cleaning service
university
or
any
hospital or any clinic or
any diagnostic centre
-Do-
10%
-Do-
-Do-
10%
-Do-
-Do-
10%
-Do-
-Do-
10%
-Do-
-Do-
10%
-Do-
-Do-
10%
-Do-
-Do-
10%
-Do-
-Do-
10%
LTU
[Sec-52AA]
Collection and
recovery
agency
[Sec-52AA]
Contract or toll
manufacturing
[Sec-52AA]
Credit rating
agency
[Sec-52AA]
Event
management
[Sec-52AA]
Indenting
commission
[Sec-52AA]
Meeting fees,
training fees or
honorarium
[Sec-52AA]
Mobile network
operator,
technical
support service
provider or
service
113
delivery agents
engaged in
mobile banking
operations
[Sec-52AA]
Motor garage or
workshop
-Do-
10%
[Sec-52AA]
DhakaZone-14,
ChittagongZone-2,
Ctg.
OtherRespective
Zone.
Printing service
-Do-
10%
-Do-
-Do-
10%
-Do-
-Do-
10%
-Do-
-Do-
10%
-Do-
-Do-
10%
-Do-
[Sec-52AA]
Private container
port or
dockyard
service
[Sec-52AA]
Private security
service
provider
[Sec-52AA]
Product
processing
charge
[Sec-52AA]
Shipping agency
commission
[Sec-52AA]
114
-DoStevedoring/
berth operation
commission
[Sec-52AA]
-DoSupply of
manpower
[Sec-52AA]
-DoTransport
provider
[Sec-52AA]
-DoAny other service
[Sec-52AA]
Commissioner of
C&F agency
customs
commission
[S-52AAA]
10%
-Do-
10%
-Do-
10%
-Do-
10%
-Do-
10%
10
Biri
manufacturer
[Sec-52B(1)]
Any person
responsible for
selling banderols
to any
manufacturer of
cigarettes.
10% of the value of

the banderols
11
Cigarette
manufacturers
Any person
responsible for
collecting Value
Added Tax (VAT)
in accordance of
3% of Maximum
Retail Price (MRP)
[Sec-52B(2)]
DhakaZone-15,
OtherRespective
Zone.
DhakaZone-10,
OtherRespective
Zone.
Respective
Zone
g~j mshvRb Ki
AvBb, 1991 (1991
mbi 22 bs AvBb)
12
Compensation
against
acquisition of
property [Sec
52C]
Any person
responsible for
payment of such
compensation
115
(a). 2% of the
amount of such
compensation
against the
immovable
property situated
within City
DhakaZone-15.
OtherRespective
13
Interest on
saving
instruments
[Sec 52D]
Any person
responsible for
making such
payment
14
Brick
Manufacturer
[Sec 52F]
Any person
responsible for issuing
any permission or
renewal of permission
for manufacture of
bricks.
15
Commission of
letter of credit
[Sec 52I]
16
Collection of
tax from travel
agent [Sec-52JJ]
Any person
responsible for
opening letter of
credit.
Any person
responsible for paying
on behalf of any
airlines
116
Corporation,
Paurashava or
Cantonment Board
(b). 1% of the
amount of such
compensation
against the
immovable
property situated
outside the
jurisdiction of City
Corporation,
Paurashava or
Cantonment Board
5%
[ No WHT on
interest on
pensioners savings
certificate upto
cumulative
investment of Tk. 5
lac]
Tk.45,000/- for one
section brick field.
Tk.70,000/- for one
and half aviv brick
field
Tk. 90,000/- for two
section brick field.
Tk.1,50,000/- for
automatic brick
field.
5%
0.30% of the total

value of the tickets
of the airlines or
any charge for
carrying cargo by
Zone.
DhakaZone-10.
OtherRespective
Zone.
DhakaZone-7.
OtherRespective
Zone.
LTU, Dhaka.
DhakaZone-4,
Dhaka.
Chittagong-
17
Renewal of
trade license by
City
Corporation or
Paurashava
[Sec 52K]
City Corporation or
Paurashava.
air excluding few

taxes.
Zone-2, Ctg.
Tk. 500/- for

Dhaka (North and
South) &
Chittagong city
corporation.TK.
300 for any city
corporation other
than Dhaka (North
and South) &
Chittagong city
corporation and
any paurashava. of
any district
headquarters. TK.
100 in any other
paurashava.
15%
DhakaZone-3,
Dhaka.
18
Freight forward
agency
commission
[Sec 52M]
Any person
responsible for
making such payment.
19
Rental Power
Company
[Sec 52N]
Bangladesh Power
Development Board
during payment to any
power generation
company against
power purchase.
6%
20
Foreign
technician
serving in
diamond cutting
[Sec 52O]
For services
from
Employer.
5%
Any person, being a

corporation, body or
5%
21
117
OtherRespective
Zone.
DhakaZone-6,
Dhaka.
OtherRespective
Zone.
DhakaZone-13.
OtherRespective
Zone.
Zone-9,
Dhaka.
Dhaka-Zone4, Dhaka.
convention
hall,
conference
centre etc.
[Sec 52P]
22
23
24
Service charges,
remunerations,
consulting fees,
commissions
remitted from
abroad for
services works
done by persons
living in
Bangladesh
[Sec 52Q]
Deduction of tax
from
international
gateway service
in respect of
phone call.
[Sec-52R]
Deduction of tax
from
manufacturer of
authority established
by or under any law
including any
company or enterprise
owned, controlled or
managed by it, or a
company registered
under Kvvbx AvBb,
1994 (1994 mbi 18 bs
AvBb), any Nongovernment
Organization
registered with N.G.O
Affairs Bureau or any
university or medical
college or dental
college or engineering
college
Paying or crediting
authority
(Banks or Financial
institutions)
ChittagongZone-2,
Ctg.
OtherRespective
Zone.
10%
Zone-11,
Dhaka.
(1)The respective
bank through which
any revenue is
received on account
of IGW service.
(2) IGW service
operator
(1) 1% of total
revenue received by
IGW operator.
Zone-15,
Dhaka.
The Security Printing

Corporation
(Bangladesh ) Liited
4% value of such
drinks mineral or
bottled water as
118
(2) 5% of revenue
paid or credited to
ICX, ANS and
others.
Gazipur
Zone.
25
26
soft drinks and

mineral or
bottled water .
[Sec-52S]
Deduction of tax
from any
payment in
excess of
premium paid
on life insurance
policy [Sec52T]
Deduction from
payment on
account of
purchase
through local
L/C [Sec-52U]
or any other person

responsible for
delevery of banderols
or stamps
Any
person
responsible for paying
to a resident, any sum
in excess of premium
paid for any life
insurance
policy
maintained with any
life
insurance
company
Respective Bank or
Financial Institute
119
determined for the

purpose of Value
Added Tax (VAT)
5%
3%
[If purchase of
goods through local
L/C exceeds taka 5
lakh]
No tax shall be
deducted under this
section from the
payment related to
local letter of credit
(L/C) and any other
financing
agreement
in
respect of 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
LTU
Chittagong& Coxbazar
distZone-2,
Ctg.
All other
distsLTU,
Dhaka.
computer
accessories,
jute,
cotton, yarn and all
kinds of fruits.
27
28
29
30
Deduction from
payment of fees,
revenue sharing
etc. by cellular
mobile phone
operator [See52V]
Import [aviv 53
& Rule 17A]
House property
[Sec 53A]
Shipping
business of a
resident
[Sec 53AA]
The principal officer

of a cellular mobile
phone operator
company responsible
for making such
payment
The Commissioner of
Customs.
The Government or
any authority,
corporation or body or
any company or any
banking company or
any co-operative bank
or any NGO run or
supported by any
foreign donation or
any university or
medical college or
dental college or
engineering college or
any college or school
or hospital or clinic or
diagnostic center as
tenant.
Commissioner of
Customs or any other
authority duly
authorized.
120
10%
(a) 5% (general
rate)
(b) 2% on certain
imported goods
(c) Tk. 800 per
ton in case of
import of certain
items
5% of the gross
rent
LTU
DhakaZone-14.
OtherRespective
Zone.
DhakaZone-7,
ChittagongZone-2,
CTG
OtherRespective
Zone
5% of total
freight received
or receivable in
or out of
Bangladesh.
DhakaZone-10,
ChittagongZone-4,
Ctg.
31
Export of
manpower [Sec
53B, rule-17C]
32
(a) Export of
knit-wear and
woven garments,
(b) terry towel,
jute goods,
frozen food,
vegetables,
leather goods,
packed food [Sec
53BB]
The Director General,

Bureau of Manpower,
Employment and
Training.
Bank.
Bank
33
Member of Stock The Chief Executive

Exchanges
Officer of
[Sec 53BBB]
Stock Exchange.
34
Export or any
goods except
knit- wear and
woven garments,
terry towel, jute
goods , frozen
food, vegetables,
leather goods,
packed food [Sec
53BBBB]
Goods or
property sold by
public auction
35
Bank.
3% of total freight
received or
receivable from
services rendered
between two or
more foreign
countries.
10%
121
Zone-4,
Dhaka.
0.60% of the total

export proceeds
[this rate is
applicable till 30
June 2016]
0.60% of the total
export proceeds
[this rate is
applicable till 30
June 2016]
Zone-4,
Dhaka.
0.05%
Dhaka-.
Zone-7.
ChittagongZone-3,
Ctg.
Zone-4,
Dhaka.
0.60% of the total

export proceeds
[this rate is
applicable till 30
June 2016]
Any person making

sale.
Other
Respective
Zone.
5% of sale price.
Dhaka- Zone9,
Chittagong-
[Sec 53C] [rule

17D]
36
Payment to
actors and
actresses or
purchase of film
drama, any kind
of television or
radio program
[Sec 53D]
The person
responsible for
making payment.
37
Deduction of
tax at source
from export
cash subsidy
[Sec 53DDD]
Commission,
discount or fees
[Sec 53E(1)]
Any person
responsible for
payment
Any person being a

corporation, body
including a company
10%
39
Deemed
Commission,
discount or fees
[Sec 53E(2)]
Any person being a

corporation, body
including a company
3%
40
Commission or
remuneration
paid to agent of
foreign buyer
[Sec 53EE]
Bank.
10%
38
122
(a) 10% on the

payment in case of
purchase of film,
drama, any kind of
television or radio
program
(b) 10% on the
payment to
actor/actress (If
the total
payment
exceed TK.10,000)
3%
Zone-4,
Ctg.
OtherRespective
Zone.
Zone-12,
Dhaka.
Zone-4,
Dhaka.
DhakaZone-12.
OtherRespective
Zone.
DhakaZone-12.
OtherRespective
Zone.
DhakaZone-6.
ChittagongZone-3,
Ctg.
41
Interest on
saving deposits
and fixed
deposits etc.
[Sec 53F]
Any person
responsible for making
such payment.
123
10% if there is TIN

15% if there is no
TIN ( not
applicable if the
balance does not
exceed TK.
1,00,000 at anytime
in the year in case
of savings deposit)
(not applicable on
the amount of
interest or share of
profit arising out
of any deposit
pension scheme
sponsored by the
government or by a
schedule bank with
prior approval of
the Government.)
OtherRespective
Zone.
Zone-1,
Dhaka
42
Real estate or
land
development
business
[Sec 53FF]
Any person
responsible for
registering any
document for
transfer or any land
or building or
apartment.
124
(a)(i) 5% for Dhaka,

Gazipur, Narayanganj,
Munshiganj, Narsingdi
and Chittagong districts
(ii) 3% for any other
districts.
(b) -Tk. 1,600 per
square meter for
building or apartment
for residential purposes
and Tk. 6,500 per sq
meter
building for commercial
purpose situated at
Gulshan Model Town,
Banani, Baridhara,
Motijeel commercial
area and Dilkusa
commercial area of
Dhaka;
-Tk. 1,500 per SQ meter
for residential building
and Tk5,000 per SQ
meter building used for
commercial purpose
situated at Defense
Officers Housing
Society (DOHS),
Dhanmondi Residential
Area, Lalmatia Housing
Society, Uttara Model
Town, Bashundhara
Residential Area, Dhaka
Cantonment Area,
Karwan Bazar
Commercial Area of
Dhaka and Khulshi
Resindential Area,
Panchlaish Residential
Area, Agrabad and
DhakaZone-5.
ChittagongZone-4,
Ctg.
OtherRespective
Zone.
Nasirabad of Chittagong;
43
Insurance
commission
[Sec 53G]
44
Fees of
surveyors of
general
insurance
company
[Sec 53GG]
Any person
responsible for
paying such
commission to a
resident.
Any person
responsible for
paying such
fees to resident
125
-Tk. 600 per square

meter for residential
building or apartment
and TK.1,600 per sq.
meter for commercial
building situated in areas
other than mentioned
above.
5%
LTU.
15%
LTU.
45
Transfer of
property
[Sec 53H]
Any person
responsible for
registering any
document of a
person.
Specific advance tax

Dhakaper katha of some land
Central
located in some
Survey
specified area within
Zone,
Dhaka, Gazipur
Dhaka.
Chittagong and
Narayanganj district as Chittagong
specified in schedule (a) -Zone-4,
and (b) of Rule 17II.
Ctg.
Rate of advance tax on
transfer of property in
Otherother locations as
Respective
specified in schedule (c)
Zone.
of Rule-17II are as
follows:
Name of Area Rate
of
Tax
Within
the 4%
of
jurisdiction of deed
RAJUK
and value
CDA
except
areas specified
in schedule (a)
and (b)
Within
the 3%
of
jurisdiction of deed
Gazipur,
value
Narayanganj,
Munshiganj,
Manikganj,
Narsingdi,
Dhaka
and
Chittagong
districts
[excluding
RAJUK
and
CDA],
and
within any City
Corporation
126
(excluding
Dhaka
South
City
Corporation and
Dhaka
North
City
Corporation)
and
Cantonment
Board
Areas within
the jurisdiction
of a paurasabha
of any district
headquarter
46
Collection of
Tax from lease
of property
[Sec- 53HH]
Any registering
officer
responsible for
registering any
document in
relation to any
lease granted by
Rajuk, CDA,
RDA, KDA &
NHA or any other
person being an
individual, a firm,
an association of
persons, a Hindu
undivided family,
a company or any
artificial juridical
person
127
3%
of
deed
value
Areas of any
other
Pauroshova
2%
of
deed
value
Any other area

not specified in
schedule (a), (b)
and (c)
1%
of
deed
value
4%
DhakaCentral
Survey
Zone,
Dhaka.
Chittago
ng-Zone4, Ctg.
OtherRespective
Zone.
47
Interest on
deposit of post
office
saving bank
account
[Sec 53I]
Any person
responsible for
making such
payment.
48
Rental value
of vacant land
or plant or
machinery
[Sec 53J]
The Government
or any authority,
corporation or
body including its
units, the activities
or any NGO, any
university or
medical college,
dental college,
engineering college
responsible for
making such
payment.
The Government or
any other authority,
corporation or body
or any company or
any banking
company or any
insurance company
or any cooperative
bank or any NGO
or any university or
medical college or
dental college or
engineering college
responsible for
making such
payment.
49
Advertisement
of newspaper or
magazine or
private
television
channel or
private radio
station or any
web site or any
person on
account of
advertisement
or purchasing
airtime of
private
television
channel or radio
station or such
website.
[Sec 53K]
10%
128
5% of the rent
DhakaZone-9.
ChittagongZone-4,
Ctg.
OtherRespective
Zone.
DhakaZone-15.
ChittagongZone-4,
Ctg.
OtherRespective
Zone.
4%
DhakaZone-5.
ChittagongZone-3,Ctg.
OtherRespecti
ve Zone.
50
51
52
53
Collection of
tax from
transfer of
shares by the
sponsor
shareholders of
a company
listed on stock
exchange [aviv
53M]
Collection of
tax from
transfer of
shares of any
Stock Exchange
[Sec-53N]
Deduction of
tax from any
sum paid by
real estate
developer to
land owner
[Sec. 53P]
Securities &
Exchange
Commission or
Stock Exchange
5%
The principal
officer of a Stock
Exchange
15% (on gain)
Dividends
[Sec 54]
The principal
officer of a
company.
Zone-3,
Dhaka.
Zone-3,
Chittagong.
Zone-3,
Dhaka.
Zone-3,
Chittagong.
any person engaged

in real estate or
land development
business
15%
Zone-5,
Dhaka.
Zone-2,
Chittagong.
OtherRespective
Zone.
Resident/ non-resident
Bangladeshi company
-----------------20%
DhakaZone-13,
Dhaka.
Resident/ non-resident
Bangladeshi person
other than company
-If have TIN - 10%
-If No TIN - 15%
ChittagongZone-4,
Ctg.
OthertRespective
Zone.
129
54
Income from
lottery
[Sec 55]
Any person
responsible for
making such
payment.
20%
55
Income of non
residents [Sec
56]
Any person
responsible for
making such
Accounting or tax payment.
20%
consultancy
Advertisement
making
Advertisement
broadcasting
Advisory
or
consultancy
service
Air transport or
water transport
Architecture,
interior design or
landscape design
Artist, singer or
player
Capital
gain
received(a) from capital
assets (not being
securities listed
with
stock
exchange)
(b) by a company
or firm if such
gain is arising
from securities
listed with any
stock exchange
not
exempted
DhakaZone-9,
Dhaka.
ChittagongZone-3,
Ctg.
OtherRespective
Zone.
Zone-11,
Dhaka
-Do-
15%
-Do-
-Do-
20%
-Do-
-Do-
30%
-Do-
-Do-
7.5%
-Do-
-Do-
20%
-Do-
-Do-
30%
-Do-Do-
-Do-
15%
10%
130
from tax in the

country of such
non-resident-Certification
Charge or rent for
satellite, airtime
or frequency
Contractor, subcontractor
or
supplier
Courier service
Dividend(a) company-----(b) any other
person, not being
a company-------Insurance
premium
Interest, royalty
or commission
Legal service
Machinery rent
Management or
event
management
Pre-shipment
inspection service
Professional
service
Salary or
remuneration
Exploration
or
drilling
in
petroleum
operations
Survey for oil or
gas exploration
Any service for
making
connectivity
between oil or
gas field and its
export point
-Do-Do-
30%
20%
-Do-Do-
-Do-
5%
-Do-
-Do-Do-
15%
-Do-Do-
20%
30%
-Do-
10%
-Do-
-Do-
20%
-Do-
-Do-Do-Do-
20%
15%
20%
-Do-Do-Do-
-Do-
30%
-Do-
-Do-
20%
-Do-
-Do-
30%
-Do-
-Do-
5.25%
-Do-
-Do-
5.25%
-Do-
-Do-
5.25%
-Do-
131
56
Any
payments
57
Motor vehicle
presumptive
tax,
SRO:160/2014
Cargo/ Launch
presumptive
tax,
SRO:162/2014
58
other
30%
-Do-
BRTA
Rate specified in SRO

No.160/2014
BRTA
Rate specified in SRO

No.162/2014
Central
Survey
Zone.
Central
Survey
Zone.
DhakaZone-5,
ChittagongZone-3,
Ctg.
OtherRespective
Zone.
132
cwiwk -21
Tax Payment Codes
Name of the
Zone
Taxes Zone-1, Dhaka
Taxes Zone-2, Dhaka
Taxes Zone-3, Dhaka
Taxes Zone-4, Dhaka
Taxes Zone-5, Dhaka
Taxes Zone-6, Dhaka
Taxes Zone-7, Dhaka
Taxes Zone-8, Dhaka
Taxes Zone-9, Dhaka
Taxes Zone-Khulna
Taxes Zone-Rajshahi
Taxes Zone-Rangpur
Taxes Zone-Sylhet
Taxes Zone-Barisal
Taxes Zone-Gazipur
Taxes Zone-Narayanganj
Taxes Zone-Bogra
Taxes Zone-Comilla
Taxes Zone-Mymensing
Large Taxpayer Unit
Central Survey Zone
Income taxCompanies
Income tax-other than

Company
1-1141-0001-0101
1-1141-0005-0101
1-1141-0010-0101
1-1141-0015-0101
1-1141-0020-0101
1-1141-0025-0101
1-1141-0030-0101
1-1141-0035-0101
1-1141-0080-0101
1-1141-0085-0101
1-1141-0090-0101
1-1141-0095-0101
1-1141-0100-0101
1-1141-0105-0101
1-1141-0110-0101
1-1141-0040-0101
1-1141-0045-0101
1-1141-0050-0101
1-1141-0135-0101
1-1141-0055-0101
1-1141-0060-0101
1-1141-0065-0101
1-1141-0070-0101
1-1141-0075-0101
1-1141-0120-0101
1-1141-0115-0101
1-1141-0140-0101
1-1141-0130-0101
1-1141-0125-0101
1-1145-0010-0101
1-1145-0005-0101
1-1141-0001-0111
1-1141-0005-0111
1-1141-0010-0111
1-1141-0015-0111
1-1141-0020-0111
1-1141-0025-0111
1-1141-0030-0111
1-1141-0035-0111
1-1141-0080-0111
1-1141-0085-0111
1-1141-0090-0111
1-1141-0095-0111
1-1141-0100-0111
1-1141-0105-0111
1-1141-0110-0111
1-1141-0040-0111
1-1141-0045-0111
1-1141-0050-0111
1-1141-0135-0111
1-1141-0055-0111
1-1141-0060-0111
1-1141-0065-0111
1-1141-0070-0111
1-1141-0075-0111
1-1141-0120-0111
1-1141-0115-0111
1-1141-0140-0111
1-1141-0130-0111
1-1141-0125-0111
1-1145-0010-0111
1-1145-0005-0111
133

Paripatro 2015-16

Transféré par

Informations du document

Copyright

Formats disponibles

Partager ce document

Partager ou intégrer le document

Options de partage

Avez-vous trouvé ce document utile ?

Ce contenu est-il inapproprié ?

Droits d'auteur :

Formats disponibles

Paripatro 2015-16

Transféré par

Droits d'auteur :

Formats disponibles

MYcRvZx evsjv`k miKvi

RvZxq ivR^ evW

2015-2016 A_ eQii evRU Kvhgi gvag

Aav`ki aviv 53E Gi Dc-aviv (1) Gi mskvab

Aav`ki aviv 82C Gi mskvab

Aav`ki aviv 153 Gi mskvab

cwiwk -06t Gm,Avi,I bs 194-AvBb/AvqKi/2015,

cwiwk -15t Gm,Avi,I bs 228-AvBb/AvqKi/2015,

MYcRvZx evsjv`k miKvi

2015-2016 Ki eQii Rb chvR AvqKi nvit

Aewk gvU Avqi Dci

Ze, DcivwjwLZ Ki nvi Ki`vZvi ghv`v wbwekl wmMviU cZKviKi

(M) b~~bZg mviPvR wbaviYt

(i) Ki`vZvi c`wkZ bxU m`i g~jgvb

(i) Ki`vZvi c`wkZ bxU m`i g~jgvb

(i) Ki`vZvi c`wkZ bxU m`i g~jgvb

(i) Ki`vZvi c`wkZ bxU m`i g~jgvb

(ii) gvU Avq

(i) Ki`vZvi c`wkZ bxU m`i g~jgvb

DjL, ew-Ki`vZv (individual) eZxZ Ab Kvb kYxi Ki`vZvi Dci G mviPvR

(N) Awbevmx ew-Ki`vZvi Kinvi:

(A) h mswk eQii Drcv`bi cwigvY

(P) Kvvbxi Ki nvit

nvi Ki, Zvnj

evsK, exgv, Avw_K cwZvbmg~n

nvi Ki, Zvnj

(Q) Abvb Ki nvit

Kvb Kvvbx KZK cv jfvsk

A_ AvBb, 2015 Abyhvqx 1 RyjvB, 2015 wLv ZvwiL Avi Ki eQii Rb

- eemv e, Kvvbxi Aemvqb ev Kvb Ki`vZvi gZyRwbZ KviY Avq eQi

ABC wjwgUW KvvbxK AviKwU c_K wnmve weeiYx I AvqKi wiUvb cZ

5| 5 j UvKv ch bM` FY MnY- AvqKi Aav`ki aviv 19 Gi Dc- aviv (21)

A_ AvBb, 2015 Gi gvag AvbxZ mskvabx gvZveK G 20,00,000/- UvKv

Gi gvag AvqKi Aav`ki aviv 19 G mshvwRZ Dc-aviv (30) Gi weavbgZ

K D avivi Aaxb ^Qvq c~ei Ki AbvivwcZ Avq NvlYvi cwimxgvi

allowance Abygv`b Kivi weavb we`gvb AvBb AvQ| A_ AvBb, 2015 Gi

cvfvBmvi weavb Abymvi Kvb Ki`vZvi Ab Kvb Drmi AwRZ wZ RwbZ

fZ AeKvVvgvi Ki AeKvk myweav evwZj Kivi Rb ewYZ avivi we`gvb weavb

Signature, name and designation

22| URvix e I URvix weji Dci upfront Drm Ki KZb Gi weavb

Product processing charge

cwZvwcZ aviv 52AA Gi cvfvBmv Abyhvqx Dcii QK ewYZ Kvb mev

27| IqR Avbvm WfjcgU e nZ AwRZ AvqK Drm Ki KZb nZ AevnwZ

cwievi, Kvvbx ev Ab Kvb Kwg ewmv (hgb Kv-AcviwUf mvmvBwU) KZK

39| wiqj GU eemvqx KZK Rwgi gvwjKK A_ cwikvaKvj Drm Ki KZbi

41| Awbevmx`i (non-resident) Avqi Dci Drm Ki KZb msv- AvqKi

Drm Ki KZbi be cewZZ G weavb 1 RyjvB, 2015 wLv _K KvhKi ne|

c`kb KiQb| G Ki`vZvi gvU Avq ne 4,50,000/- UvKv, wK Ki`vZv

DjL, Dc-aviv (2) Gi AvIZvq MvwYwZK wU ev A `vex wPwZ Kivi

(M) Uvfj GRU Gi Avq mwKZt A_ AvBb, 2015 Gi gvag AvqKi

transactions `vwLji evaevaKZv iqQ| A_ AvBb, 2015 Gi gvag bZzb aviv

dj AvqKi Aav`ki chapter XV Ges chapter XIA Z we`gvb Kvb avivi

55| Dc Ki Kwgkbvi Ges cwi`kx hyM Ki Kwgkbvii Av`ki wei Avcxj

mskvwaZ G weavb 1 RyjvB, 2015 wLv nZ h Kvb Avcxj gvgjv `vqii

(K) ISD Uwjdvb mshvM msvt

Mvoxi mevP Abygv`bhvM qg~j 20 j UvKv _K ew Ki 25 j UvKv

Ki`vZv KZK eQi cv h Kvb Avq Zv my`, gybvdv ev wWwfW, BZvw` h

`ki Kvb Mvjm zj ev Mvjm KjR; UKwbKvj G fvKkbvj Uwbs

nvi, 12 wWwRUi wUAvBGb/wUAvBGb _vKv ev bv _vKv wbwekl, 10% nvi

(R) wbqvMKZv KZK KgKZv/KgPvixK c` hvZvqvZ myweav msv- Rule33D Gi mskvabt

accountants ej MY ne bv| A_vr G Rule-37 mskvab Ki

(W) Transfer pricing msv Rule-74 Gi wejvct

(M) Gm,Avi,I bs 193-AvBb/AvqKi/2015, ZvwiLt 30 Ryb, 2015 wLvt G

G cvcbi weavb 2015-2016 Ki eQi nZ KvhKi ne (cwiwk-07)|