Académique Documents
Professionnel Documents
Culture Documents
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clause (iii)
section 2
Act
Customs Act,
section 2
, ! :
clause (iiii)
clause (k)
clause (k) $ %
, ! :
(k)
section 2A
Act
3 Act No. IV of 1969
section 2
section 2A
, ! :
2A. Act to override other laws.Notwithstanding anything
contained in any other law for the time being in force, or any other legal
instrument having the force of law, the provisions of this Act shall have
the effect.
section 6
4 Act No. IV of 1969
$ %
#
section 6
section 6 $ %
, ! :
6.
Act
section 9
11793
Act
section
( ) clause (b)
H D customs-inland container depot JK
&L
or customs inland-water container terminal JK
&L M
;
( ) clause (c)
H D any land customs station JK
customs stations JK
M
or
O Act
section
18
'
'
section 18
( ) sub-section (2)
H D not exceeding JK
two
times of JK
M
;
(D) sub-section (2)
& ' (Explanation) H D not exceed
JK
two times of JK
M
section 115
7 Act No. IV of 1969
section 115
proviso
H D two JP
O Act
three JP
Q
section 129
8 Act No. IV of 1969
section 129
S Q T U (.)
(:)
O proviso M
, :
O Act
- W
O Act
11794
(D)
section 156
Act
sub-section (1)
TABLE
item 59
% (1)
H D or remove from the warehouse, JK ' % [3
;
sub-section (4)
sub-section (5)
(
, ! :
(5) An appropriate officer of customs may inquire into or
investigate any offence under this Act, and such officer,
while conducting inquiry or investigation, may exercise any
of the powers of a Sub-Inspector of Police and follow the
procedures as laid down in the Code of Criminal Procedure,
1898.
section 193A
Act
sub-sections (6), (7) ) (8)
section 196A
Act
12 Act No. IV of 1969
section 196A
sub-section (3)
H D is communicated to the
Commissioner of Customs JK
is received by the
Commissioner of Customs *+ $ %
Section 219
13 Act No. IV of 1969
section 219 sub-section (4) ,|
Act
JK
Q
section 219A
thirty JP
11795
Act
forty five
FIRST SCHEDULE
15 Act No. IV of 1969
Act
FIRST SCHEDULE
]
FIRST SCHEDULE (_ : ` a )
Q
O
HD
Q
-1
-.
clause (7)
sub-clause (a)
, ! :
sub-clause (aa)
clause (34)
clause (34) $ %
, ! :
11796
(3)
(8)
clauses (46)
(46A) $ %
clause (62)
clause (62A)
11797
, ! :
(ii)
11798
section 16C
section 16CCC
20 Ordinance No. XXXVI of 1984
sub-section (11)
6
$ %
, ! :
proviso
section 19
$5% 6 7
proviso
#
(
sub-section (29)
which has not been paid in the
following year in which such purchase was made, shall be
deemed to be the income of the assessee for that income
year classifiable under the head "Income from other
# which has not been
sources *+ , 7 ) <>+
paid within two years from the end of the income year in
which the purchase was made, shall be deemed to be the
income of the assessee for the income year immediately
following the expiry of the said two years and be
classifiable under the head "Income from other sources
*+ , 7 ) <>+ $ %
clause (aa)
11799
section 30
(-)
and #i
(
(value-added tax) thereon has
not been collected or deducted and credited in
accordance with the provisions of #i
(
, 1991 (1991
22
) JK , % '
b K
[3
;
( )
+ clause (aaa) M
, :
(aaa) any payment by way of salary to an
employee if the employee is required to obtain a
twelve-digit Taxpayers Identification Number
under the provisions of this Ordinance but fails to
obtain the same at the time of making such
payment;;
(D)
clause (e)
four lakh and fifty thousand JK
four lakh and seventy five thousand and to any employee
who is a person with disability, as exceeds taka twenty five
lakh JK ' %
Q
;
(j)
clause (k)
one percent JK
five percent (1.25%) JK ,
kK ,
Q
section 35
23 Ordinance No. XXXVI of 1984
Ordinance
section 35
sub-section (3)
the accounts are
maintained according to the Bangladesh Accounting Standard (BAS) and
reported in accordance with the Bangladesh Financial Reporting Standard
# the accounts are
(BFRS) *+ , 9 :+
) *- ? +
maintained and the statements are prepared and reported in accordance
with the Bangladesh Accounting Standards (BAS) and the Bangladesh
Financial Reporting Standards (BFRS), and are audited in accordance with
the Bangladesh Standards on Auditing (BSA) *+ , 9 :+ ) *? + $ %
11800
section 44
clauses (b)
(c)
Amount of credit
11801
(ii)
(iii)
( ) sub-section (3) ,-
11802
section 51
27 Ordinance No. XXXVI of 1984
#
section 51 $ %
$ % Ordinance section 51
, ! :
51. Deduction at source from interest or profit on securities.(1)
Any person responsible for issuing a security of the government or a
security approved by the Government, income of which is classifiable
under the head "Interest on securities", shall collect, unless the
Government otherwise directs, income tax at the rate of five percent
(5%) upfront on interest or discount receivable on maturity on such
security.
(2) If the security mentioned in sub-section (1) is a security based on
Islamic principles, income tax shall be deducted or collected at the rate
of five percent (5%) on profit or discount at the time of payment or
credit, whichever is earlier.
(3) Income tax shall not be collected or deducted at source if the
security mentioned in sub-section (1) is a Treasury bond or Treasury
bill issued by the Government.
sections 52, 52A
28 Ordinance No. XXXVI of 1984
Ordinance
sections 52, 52A
52AA
52AA
$ %
#
sections 52, 52A
52AA $ %
, ! :
52. Deduction from payment to contractors, etc.(1) Where any
payment is to be made by a specified person to a resident on account
of
(a) execution of a contract, other than a contract for providing or
rendering a service mentioned in any other section of Chapter
VII;
(b) supply of goods;
(c) manufacture, process or conversion;
(d) printing, packaging or binding;
the person responsible for making the payment shall, at the time of
making such payment, deduct tax at such rate, not exceeding ten
percent (10%) of the base amount, as may be prescribed:
Provided that the rate of tax shall be fifty percent (50%) higher if
the payee does not have the twelve-digit Taxpayers Identification
Number at the time of making the payment.
11803
(ii)
(iii)
(iv)
(v)
(vi)
a co-operative bank;
a co-operative society;
(vii)
a financial institution;
(x)
(xi)
a trust or a fund;
(xii)
a firm;
(xv)
11804
contract value; or
(ii)
(iii) payment;
(d) payment includes a transfer, a credit or an adjustment of
payment.
52A. Deduction from payment of royalties etc. (1) Where
any
payment is to be made by a specified person to a resident on account
of royalties, franchise, or the fee for using license, brand name,
patent, invention, formula, process, method, design, pattern, knowhow, copyright, trademark, trade name, literary or musical or artistic
composition, survey, study, forecast, estimate, customer list or any
other intangibles, the person responsible for making the payment
shall, at the time of making payment, deduct income tax at the rate
specified below
Description of payment
(a) Where base amount does
not exceed taka 25 lakh
(b) Where base amount exceeds
taka 25 lakh
Rate of deduction
of tax
10%
12%:
11805
(b)
(c)
1
2
Advisory or consultancy
service
Professional service ,
technical services fee, or
technical assistance fee
Catering service
(a) on commission
(b) on gross amount
Cleaning service
(a) on commission
(b) on gross amount
Collection and recovery
agency
(a) on commission
(b) on gross amount
12%
10%
1.5%
12%
2%
10%
1.5%
12%
2%
10%
1.5%
12%
2%
11806
9
10
11
12
13
14
15
16
17
18
Management of events,
training, workshops etc.
(a) on commission
(b) on gross amount
Private security service
(a) on commission
(b) on gross amount
Supply of manpower
(a) on commission
(b) on gross amount
Indenting commission
Meeting fees, training fees
or honorarium
Mobile network operator,
technical support service
provider or service delivery
agents engaged in mobile
banking operations
Credit rating agency
Motor garage or workshop
Private container port or
dockyard service
Shipping agency
commission
Stevedoring/berth operation
commission
Transport service, car rental
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%
1.5%
12%
2%
10%
1.5%
12%
2%
10%
1.5%
6%
12%
2%
8%
10%
12%
10%
12%
10%
6%
6%
12%
8%
8%
6%
8%
10%
12%
3%
10%
4%
12%:
11807
Provided that the rate of tax shall be fifty percent (50%) higher if
the payee does not have a twelve-digit Taxpayers Identification
Number at the time of making the payment:
Provided further that where the Board, on an application made in
this behalf, gives a certificate in writing that the person rendering such
service is otherwise exempted from tax under any provision of this
Ordinance, the payment referred to in this section shall be made
without any deduction or with deduction at a lesser rate for that
income year.
(2) In this section
(a) specified person shall have the same meaning as in clause
(a) of sub-section (2) of section 52;
(b) contract includes a sub-contract, any subsequent contract,
an agreement or an arrangement, whether written or not;
(c) base amount means the higher of the
(i)
contract value; or
(ii)
bill or invoice amount ; or
(iii)
payment;
(d) payment includes a transfer, a credit or an adjustment of
payment;
(e) professional services means(i) services rendered by a doctor;
(ii) services rendered by a person carrying on any
profession or any other services applying professional
knowledge.
29 Ordinance No. XXXVI of 1984
#
Ordinance
section 52B
! :
section 52B
$ %
section 52B $ %
11808
section 52D
$ %
section 52D I 52DD
section 52JJ
$ %
section 52JJ $ %
11809
of
tax
from
travel
agent.(1)
52JJ. Collection
Notwithstanding anything contained in any other provisions
of this Ordinance, any person responsible for making any
payment to a resident any sum by way of commission or
discount or any other benefits, called by whatever name,
convertible into money for selling passenger tickets or air
cargo carriage shall deduct or collect advance tax at the rate
of zero point three zero percent (0.30%) of the total value
of the tickets or any charge for carrying cargo by air at the
time of payment to such resident.
(2) Where any incentive bonus, performance bonus or any
other benefits, called by whatever name, is to be paid in
relation to such sale of tickets or bill for carrying cargo by
air in addition to the amount mentioned in sub-section (1),
person responsible for making such payment shall deduct
an amount equal to (A/B) x C, whereA is the amount of incentive bonus, performance
bonus or any other benefits as mentioned in subsection (2),
B is the amount of commission or discount or any
other benefits as mentioned in sub-section (1), and
C is the amount of source tax on commission or
discount or any other benefits as mentioned in subsection (1).
(3) For the purpose of computation of value of tickets or
charge, any payment made in respect of any embarkation
fees, travel tax, flight safety insurance, security tax and
airport tax shall not be included in such value or charge.
Explanation.In this section, payment includes a
transfer, a credit or an adjustment of payment.
32 Ordinance No. XXXVI of 1984
Ordinance section 52R -
section 52R
11810
( )
# one point
sub-section (1)
one percent *+
five percent (1.5%) *+ , ' + , <> ) 9 :+ $ %
;
# seven point
sub-section (2) five percent *+
five percent (7.5%) *+ , ' + , <> ) 9 :+ $ %
section 53BB
33 Ordinance No. XXXVI of 1984
Ordinance section 53BB zero point eight zero percent
# one percent (1%) *+ ,
(0.80%) *+ , ' + , <> ) 9 :+
' + , <> ) 9 :+ $ %
Ordinance
section 53BBBB
percent (0.80%) *+ , ' + , <> ) 9 :+
*+ , ' + , <> ) 9 :+ $ %
section 53BBBB
zero point eight zero
# one percent (1%)
section 53CCC
section
section 53E
36 Ordinance No. XXXVI of 1984
#
Ordinance
sub-section (2)
sub-section (2) $ %
, ! :
(2) Any company, other than an oil marketing company, which
sells goods to
(a) any distributor; or
(b) any other person under a contract;
at a price lower than the retail price fixed by such company,
shall collect tax from such distributor or such any other person
at the rate of five percent (5%) on the amount equal to B x C,
where
11811
#
Ordinance
section 53F
sub-section (2)
subsections (2)
(3) $ %
, ! :
11812
( )
Ordinance
section 53FF
clause (a)
sub-clause (iii)
section 53FF
-
#
sub-clause (iii)
$ %
, ! :
(iii) in areas other than the areas mentioned in subclauses (i) and (ii)
A. if the area is within Dhaka South City
Corporation, Dhaka North City Corporation and
Chittagong City Corporation, taka one thousand
per square metre;
B. if the area is within any other city corporation,
taka seven hundred per square metre;
C. any other area, taka three hundred per square
metre:
Provided that the rate of source tax under clause (a) in
respect of a residential apartment shall be twenty percent
(20%) lower if the size of the apartment, including common
space, is not more than seventy square metre, and forty
percent (40%) lower if the size of the apartment, including
common space, is not more than sixty square metre.;
( )
clause (aa)
(iii)
Q
(iii)
sub-clause (iii)
, :
sub-clause
in areas other than the areas mentioned in subclauses (i) and (ii)
A. if the area is within Dhaka South City
Corporation, Dhaka North City Corporation and
Chittagong City Corporation, taka three
thousand and five hundred per square metre;
11813
section 56
section 56
Q
Rate of
deduction
of tax
20%
20%
20%
20%
20%
Legal service
20%
20%
20%
11814
11
12
13
Rate of
deduction
of tax
Commission
20%
Royalty, license fee or payments related
20%
to intangibles
Interest
20%
Advertisement broadcasting
20%
Advertisement making
15%
14
7.5%
15
7.5%
16
Contractor
or
sub-contractor
of
manufacturing, process or conversion,
civil work, construction, engineering or
works of similar nature.
Supplier
17
Capital gain
15%
18
Insurance premium
10%
19
15%
20
21
30%
22
Salary or remuneration
30%
23
5.25%
5.25%
9
10
24
25
26
27
7.5%
20%
30%
5.25%
20%
30%.
11815
$ %
,
(i)
(ii)
#
Ordinance section 57
:
section 57
section 57
Q
(c)
11816
(iii) the amount that, after being collected and deducted, has
not been paid to the credit of the Government.
(2) In addition to the amount as mentioned in sub-section (1), the
person shall also be liable to pay an additional amount at the rate
of two percent (2%) per month on the amount as mentioned in
sub-clauses (i), (ii) and (iii) of clause (c) of sub-section (1), as the
case or cases may be, calculated for the period
(i)
(ii)
(3) The Deputy Commissioner of Taxes shall take necessary action for
the realisation of the amount as mentioned in sub-section (1) and
the additional amount as mentioned in sub-section (2) from the
person referred to in sub-section (1) after giving the person a
reasonable opportunity of being heard.
(4) No realisation of the amount mentioned in sub-section (1) shall be
made if it is established that such amount has meanwhile been paid
by the person from whom the deduction or collection was due.
41 Ordinance No. XXXVI of 1984
Ordinance
section 57
wbgi~c
, ! :
section 57A
section 57A
11817
section 58
section 58 $ %
11818
(b)
section 62
43 Ordinance No. XXXVI of 1984
' %K
M
68B
sections 68A
68B
sections 68A
11819
Amount of tax
(in taka)
15,000/30,000/50,000/75,000/1,00,000/1,25,000/20,000/-:
Provided that the rate of tax shall be fifty percent (50%) higher for
each additional motor car if the owner has two or more motor cars
in his name or in joint names with other person or persons.
(3) Advance tax under sub-section (2) shall not be collected if the
motor car is owned by
(i) the government and the local government;
(ii) a project, programme or activity under the government
and the local government;
(iii) a foreign diplomat, a diplomatic mission in Bangladesh,
United Nations and its offices;
(iv) a development partner of Bangladesh and its affiliated
office or offices;
(v) an educational institution under the Monthly Payment
Order of the Government;
(vi) a public university;
(vii) any entity that is not a person as defined under clause
(46) of section (2) of this Ordinance;
(viii) a gazetted war-wounded freedom fighter; or
(ix) an institution that has obtained a certificate from the
Board that advance tax shall not be collected from it.
11820
(4) Where a person pays advance tax under sub-section (2), and the
income from regular sources of the person results in a tax liability less
than the said advance tax, the income of such person shall be deemed to be
the amount that results a tax liability equal to the said advance tax.
(5) The advance tax paid under sub-section (2) shall not be
refundable.
(6) In this section
(a) "motor car" means a motor car as defined in clause (25) of
section 2 of the Motor Vehicles Ordinance 1983 (LV of
1983) and includes a jeep and a microbus;
(b)
sections 73
73A
#
sections 73
11821
11822
(ii)
(b)
Ordinance
section 74
sub-section (1)
section
# sub-section (4) of section 82C *+ )
16CCC *+
9 :+ $ %
sections 75, 75A
47 Ordinance No. XXXVI of 1984
#
sections 75
75A
75AA
$ % Ordinance
sections 75, 75A
75AA $ %
, ! :
75. Return of income.(1) Subject to the provisions of sub-section
(2), every person shall file or cause to be filed, with the Deputy
Commissioner of Taxes, a return of income of the income year (a) if the total income of the person during the income year
exceeds the maximum amount that is not chargeable to tax under
this Ordinance; or
11823
(b) if such person was assessed to tax for any one of the three
years immediately preceding that income year; or
(c) if the person is
(i)
a company; or
(ii)
(iii)
a co-operative society; or
(iv)
a firm; or
(v)
an association of persons; or
(vi)
(vii)
a partner of a firm; or
(viii)
(d)
(e)
(ii)
11824
(iv)
(v)
(vi)
(ii)
a public university; or
(iii)
a fund; or
(iv)
11825
(3) Subject to the provision of sub-section (4), the return under subsection (1) shall be
(a) furnished in the prescribed form setting forth therein such
particulars and information, and accompanied by such schedules,
statements, accounts, annexures or documents as may be
prescribed;
(b) signed and verified
(i)
(ii)
(iii)
(iv)
(v)
(vi)
11826
(c)
(ii)
(4) The Board may, by notification in the official Gazette, (a) specify that any return required to be filed under this section
shall be filed electronically or in any other machine readable or
computer readable media;
(b) specify the form and the manner in which such electronic,
machine readable or computer readable returns shall be filed.
(5) Every return under this section shall be filed, unless the date is
extended under sub-section (6), on or before the Tax Day:
Provided that an individual being Government official
engaged in higher education on deputation or employed under lien
outside Bangladesh shall file return or returns for the period of
such deputation or lien, at a time, within three months from the
date of his return to Bangladesh.
(6) The last date for the submission of a return for a person may be
extended by the Deputy Commissioner of Taxes upon the application
by the person in the prescribed form:
Provided that the Deputy Commissioner of Taxes may
extend the date up to two months from the date so specified and he
may further extend the date up to two months with the approval of
the Inspecting Joint Commissioner.
11827
11828
whether the tax has been deducted or collected at the rate, in the
amount and in the manner as provided in Chapter VII of this
Ordinance and the rules made thereunder;
(b)
whether the tax collected or deducted has been paid to the credit
of the Government, or has been paid in accordance with the
manner and within the time as prescribed;
(c)
(3) Where an audit under sub-section (2) results in findings that the
provisions of this Ordinance in respect of the matters mentioned in
clauses (a), (b) or (c) of sub-section (2) have not complied with, the
Deputy Commissioner of Taxes conducting the audit may take
necessary actions under this Ordinance, including the actions under
sections 57, 57A and 124.
(4) No return shall be selected for audit after the expiry of four years
from the end of the year in which the return was filed.
48 Ordinance No. XXXVI of 1984
Ordinance section 76 ,
section 76
section 80
section 80 $ %
11829
(a) has, in the last date of the income year, a gross wealth
exceeding taka twenty lakh; or
section 82BB
( )
sub-section (1)
' ,;
( )
sub-section (1)
, ! :
11830
sub-section (2)
clause (a)
sub-clause (i)
any
information in the return *+
and the statements
and documents submitted therewith *+
;
(8)
sub-section (4)
filing of income *+
of return *+ $ %
# filing
section 82C
$ %
section 82C $ %
11831
gas distribution;
(ii)
(iii)
(c) for the sources of income for which minimum tax is applicable,
books of accounts shall be maintained in the regular manner in
accordance with the provisions of section 35;
(d) income from any source, for which minimum tax is
applicable under this sub-section, shall be determined in
regular manner and tax shall be calculated by using regular
rate on such income. If the tax so calculated is higher than
the minimum tax under clause (a), the higher amount shall
be payable on such income:
Provided that income shall be determined and tax
shall be calculated for certain sources in the manner as
specified in the following
Serial
No.
(1)
1
Sources of
income as
mentioned in
(2)
section 52C
section 52D
Amount that
will be taken as
income
(3)
amount of
compensation as
mentioned in
section 52C
amount of
interest as
mentioned in
section 52D
Rate or
amount of
tax
(4)
as
mentioned in
section 52C
as
mentioned in
section 52D
11832
Sources of
income as
mentioned in
(2)
section
53DDD
section
53F(1)(c) and
(2)
section 53H
Amount that
will be taken as
income
(3)
amount of export
cash subsidy as
mentioned in
section 53DDD
amount of
interest as
mentioned in
section 53F
deed value as
mentioned in
section 53H
Rate or
amount of
tax
(4)
as
mentioned in
section
53DDD
as
mentioned in
section 53F
as
mentioned in
section 53H
and the rule
made
thereunder
11833
(a) every firm having gross receipts of more than taka fifty
lakh or every company shall, irrespective of its profits or
loss in an assessment year, for any reason whatsoever,
including the sustaining of a loss, the setting off of a loss of
earlier year or years or the claiming of allowances or
deductions (including depreciation) allowed under this
Ordinance, be liable to pay minimum tax in respect of an
assessment year at the following rate
Serial
No
1
2
3
Classes of assessee
Rate of
minimum tax
Manufacturer of cigarette, 1% of the
bidi, chewing tobacco, gross receipts
smokeless tobacco or any
other tobacco products
Mobile phone operator
0.75% of the
gross receipts
Any other cases
0.60% of the
gross receipts:
Provided that such rate of tax shall be zero point one zero
percent (0.10%) of such receipts for an industrial undertaking
engaged in manufacturing of goods for the first three income
years since commencement of its commercial production.
(b) where the assessee has an income from any source that is
exempted from tax or is subject to a reduced tax rate, the
gross receipts from such source or sources shall be shown
separately, and the minimum tax under this sub-section
shall be calculated in the following manner(i) minimum tax for receipts from sources that are subject
to regular tax rate shall be calculated by applying the
rate mentioned in clause (a);
(ii) minimum tax for receipts from sources that enjoys tax
exemption or reduced tax rate shall be calculated by
applying the rate mentioned in clause (a) as reduced in
proportion to the exemption of tax or the reduction of
rate of tax;
(iii) minimum tax under this sub-section shall be the
aggregate of the amounts calculated under sub-clauses
(i) and (ii).
11834
(ii)
Ordinance
section 107I
Accountant JK
[3
11835
section 107I
from a Chartered
section 117A
53 Ordinance No. XXXVI of 1984
Ordinance
section 117A
any other law for the time
being in force, *+ ) 7
without prejudice to the provisions of
section 75AA, JK ' % M
section 129A
54 Ordinance No. XXXVI of 1984
#
Ordinance section 129A clause (a)
clause
(a) $ %
, ! :
(a) is not certified by a chartered accountant to the effect that the
accounts are maintained and the statements are prepared and reported in
accordance with the Bangladesh Accounting Standards (BAS) and the
Bangladesh Financial Reporting Standards (BFRS), and are audited in
accordance with the Bangladesh Standards on Auditing (BSA), or
section 134
55 Ordinance No. XXXVI of 1984
Ordinance
section 134
interest *
, delay
interest, additional amount, *+ ) 7 +
$ %
$ %
Ordinance
section 152J
, ! :-
section 152J
#
section 152J
section 153
57 Ordinance No. XXXVI of 1984
Ordinance
section 153
sub-section (3)
$5% T U
$ %
proviso
, ! :
11836
Provided that where the tax on the basis of return has been paid
by the appellant before filing the appeal and the Appellate Joint
Commissioner or the Commissioner (Appeals), as the case may be, is
convinced that the appellant was barred by sufficient reason from paying
the tax before filing the return, Appellate Joint Commissioner or the
Commissioner (Appeals) may allow the appeal for hearing.
section 154
58 Ordinance No. XXXVI of 1984
Ordinance
section 154
sub-section (1)
(1A)
, ! :
sub-section
sub-
11837
section 163
60 Ordinance No. XXXVI of 1984
Ordinance
section 163
sub-section (3)
clause (p)
clause (pp)
, ! :
Ordinance
section 184A
sub-section (1)
clause (x)
clauses (y), (z)
(za)
, ! :
(y) receiving any payment which is an income of the payee classifiable
under the head "Salaries" by an employee of the government or an
authority, corporation, body or units of the government or formed by any
law, order or instrument being in force, and if the employee, at any time in
the income, draws salary at a scale of grade 10 or above of the <
(6
) V W) C W , XYZ[ proclaimed in 2015 or at an equivalent grade or pay in
any other pay scales applicable in 2015;
(z) receiving any amount from the Government under the Monthly
Payment Order (MPO) if the amount of payment exceeds taka sixteen
thousand per month;
(za) receiving any payment which is an income of the payee classifiable
under the head "Salaries" by any person employed in the management or
administrative function or in any supervisory position in the production
function.
62
section 185A
section 185A
11838
SCHEDULE
Ordinance
THE THIRD SCHEDULE
paragraph 10A
sub-paragraph (2)
cellular mobile phone
operator *+
or any other licence fee, paid by any other company
engaged in providing specialized services, if such licence is integral to the
operation of the company JK
(
THE SIXTH
65 Ordinance No. XXXVI of 1984
SCHEDULE
Ordinance
THE SIXTH SCHEDULE
PART A
#
( ) paragraph 21
sub-paragraph (d)
paragraph (d) $ %
, ! :
sub-
paragraph 32A $ %
, !:
thirty lakh *+
11839
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d
67 _ C (total income)
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(%)
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(Z)
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(\)
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Y\.YX
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Fish, fresh or chilled, excluding fish
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03.04.
Y\.Y\
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Fish, frozen, excluding fish fillets and
<, ,6 other fish meat of heading 03.04.
Y\.Ym
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invert sugar
6
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in bulk by VAT registered food
processing industries
ZYZ.Y.
l l 7y:
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all types of cereals
Z.Y[
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m[
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Undenatured ethyl alcohol of an
alcoholic strength by volume of less
than 80% volume, spirits, liquors and
other spirituous beverages
Unmanufactured Tobacco, Tobacco
refuse
7
: 3 , -_ ) 3
7
: 3 _
: x
ll
l l $f
7
7( : W ! #;
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homogenised reconstituted
(#
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not in aqueous solution including salt
boulder for crushing and salt in bulk
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ll b
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XmYX.ZY.YY
XmYX.XY.YY
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11847
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XY
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\Y
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ceramic products manufacturing
industries)
X[.X\
X[X\.XZ.YY 6 _ #v 7: W , ^7V
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XY
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c ,c :
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XYh.YY.YY
g
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XZ[.hY.\Z Sodium salt of palmitic acid (soap
XZ[.hY.\X noodle) imported by other
XZh.\X.ZY Pharmaceutical grade imported under
block list by VAT registered
pharmaceutical industry
XZh.\X.Y
!# ! _ ( ) )
XZh.\\.YY Dinonyl or didecyl orthophthalates
XZh.\m.YY Other esters of orthophthalic acid
XZh.\.YY Other plasticizer
\XY.ZY.ZY Paints and varnishes imported by
Bangladesh Biman,
flying club,
concerned Government Department and
VAT registered manufacturer as raw
material for their product
XY
XY
XY
XY
XY
XY
XY
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XY
XY
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11848
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6
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flying club,
concerned Government Department and
VAT registered manufacturer as raw
material for their product
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polymers, in a non-aqueous medium
Paints and varnishes imported by
Bangladesh Biman,
flying club,
concerned Government Department and
VAT registered manufacturer as raw
material for their product
ll 6 , V b#
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Bangladesh Biman,
flying club,
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`
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material for their product
ll 6 , V b#
6
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Bangladesh Biman,
flying club,
concerned Government Department and
VAT registered manufacturer as raw
material for their product
Prepared water pigments of a kind used
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footwear in tablet form
}
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polymers of ethylene
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11850
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polymers of propylene
\Zh.X\.Y Tubes, pipes and hoses, rigid of \Y
polymers of vinyl chloride (excluding
PVC shrinkable tube (plain))
\Zh.X.Z Fibre glass imported by VAT registered \Y
electric fan manufacturers
\Zh.X. Tubes, pipes and hoses, rigid of other \Y
plastics (excluding Silicone tubing for
laboratory use; Hoses pipe for gas
cylinder)
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11852
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(Heading) (H.S. Code)
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by a
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or of which not more than 10% by weight
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imported
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(Description of Goods)
(%)
(Heading) (H.S. Code)
(Z)
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[Y].mY.YY Silver oxide battery
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(%)
(Heading) (H.S. Code)
(Z)
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FIRST SCHEDULE
[Bangladesh Customs Tariff]
(see section 18)
(_
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[ The Customs Act, 1969 (Act No. IV of 1969), AZtci DAct ewjqv DwjwLZ,
Gi FIRST SCHEDULE G wbgwjwLZ mskvabxwj Afz nBe:]
kg 25% Free
---Other
kg 25% Free|
---Talc
kg 10% Free
2526.20.90
---Other
kg 15% Free|
11871
kg 10% Free
2905.12.90 ---Other
kg 10% Free|
---Meltformin HCL
kg 10% Free
2925.29.90
---Other
kg 5% Free|
11872
3402.13.90 ---Other
kg 10% Free
kg 10% Free|
kg 10%
Free
--- Other
kg 10%
Free|
kg
10% Free|
similar
compositions,
other
than
kg
5%
3816.00.90
--- Other
kg 10%
Free
Free|
11873
-Acrylonitrile-butadiene-styrene (ABS)
copolymers
---Imported by VAT registered LED lamp
manufacturing industry
---Other
kg
5%
Free
kg
5%
Free |
-Polycarbonates
---Imported by VAT registered LED lamp
parts manufacturing industry
--Other
kg
5%
Free
kg
5%
Free |
(19) FIRST SCHEDULE Gi 128 bs cvi Kjvg (1) G DwjwLZ Heading 39.07
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(20) FIRST SCHEDULE Gi 128 bs cvi Kjvg (1) G DwjwLZ Heading
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kg
5%
Free
3907.99.90
--Other
kg
5%
Free |
(21) FIRST SCHEDULE Gi 132 bs cvi Kjvg (1) G DwjwLZ Heading 39.26
Gi AvIZvfz Kjvg (2) Z ewYZ H.S.Code 3926.90.92 Gi wecixZ Kjvg (5)
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(22) FIRST SCHEDULE Gi 135 bs cvi Kjvg (1) G DwjwLZ Heading 40.01
Gi AvIZvfz Kjvg (2) Z ewYZ H.S.Code 4001.21.10 Gi wecixZ Kjvg (3)
G DwjwLZ Imported by VAT registered tyre and tube manufactures of a rim size
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manufactures of a rim size 16 and above kwj cwZvwcZ nBe|
(23) FIRST SCHEDULE Gi 137 bs cvi Kjvg (1) G DwjwLZ Heading 40.13
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11874
(24) FIRST SCHEDULE Gi 219 bs cvi Kjvg (1) G DwjwLZ Heading 70.19
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(25) FIRST SCHEDULE Gi 233 bs cvi Kjvg (1) G DwjwLZ Heading
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clip
kg
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kg
10%
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7226.99.90
--Other
kg
10%
Free|
kg
15%
Free
7411.10.90
---Other
kg
15%
Free|
kg
5%
Free
7601.20.90
---Other
kg
5%
Free|
11875
kg
10%
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7606.92.90
---Other
kg
10% Free|
(30) FIRST SCHEDULE Gi 293 bs cvi Kjvg (1) G DwjwLZ Heading 85.17
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(31) FIRST SCHEDULE Gi 297 bs cvi Kjvg (1) G DwjwLZ Heading
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(32) FIRST SCHEDULE Gi 315 bs cvi Kjvg (1) G DwjwLZ Heading 90.01
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