- অর্থ আইন, ২০২৪ অনুযায়ী আয়কর আইন, ২০২৩ এ যে সকল স্থানে ( আর্থিক প্রতিষ্ঠান, আর্থিক প্রতিষ্ঠানকে, আর্থিক প্রতিষ্ঠানে, আর্থিক প্রতিষ্ঠানের) শব্দগুলি উল্লেখ রয়েছে উক্ত শব্দসমূহহের পরিবর্তে (ফাইন্যান্স কোম্পানি, ফাইন্যান্স কোম্পানিকে, ফাইন্যান্স কোম্পানিতে, ফাইন্যান্স কোম্পানির) শব্দগুলি প্রতিস্থাপিত হবে।
- অর্থ আইন, ২০২৪ অনুযায়ী আয়কর আইন, ২০২৩ এ যে সকল স্থানে { Custom Act, 1969 (Act No. IV of 1969)} শব্দগুলি উল্লেখ রয়েছে উক্ত শব্দসমূহহের পরিবর্তে {কাস্টমস আইন, ২০২৩ (২০২৩ সনের ৫৭ নং আইন)} শব্দগুলি প্রতিস্থাপিত হবে।
- 1 ) Short Title and commencement
- 2 ) Definitions
- 3 ) Precedence of law
- 4 ) Income tax authorities
- 5 ) Appointment of Income Tax Authorities
- 6 ) Delegation of powers
- 7 ) Subordination and control of income tax authorities
- 8 ) Duties and functions and jurisdiction of tax authorities
- 9 ) Exercise of authority by successor
- 10 ) Following the directions of the Board
- 11 ) Guidance to the Deputy Commissioner of Taxes
- 12 ) Exercise of powers of Inspecting Additional Commissioner of Taxes in charge of assessment proceeding
- 13 ) Establishment of Taxes Appellate Tribunal.
- 14 ) Exercise of power of the Tribunal by the
- 15 ) Decision of the Bench
- 16 ) Exercise of power by a member
- 17 ) Control of Proceedings
- 18 ) Charge of income tax
- 19 ) Charge of additional tax
- 20 ) Charge of tax on the difference of import, export or Investment
- 21 ) Penalty on foreign property not disclosed in the return
- 22 ) Charge of tax on retained earnings, reserves, surplus etc.
- 23 ) Charge of tax on Stock Dividend
- 24 ) Self-motivated display of investment or income by paying special taxes, etc
- 25 ) Special provisions for computation of taxes
- 26 ) Scope of total income
- 27 ) Income deemed to accrue or arise in Bangladesh
- 28 ) Same income not to be included twice under total income
- 29 ) Computation of total income
- 30 ) Heads of income
- 31 ) Consolidation of income
- 32 ) Income from Employment
- 33 ) Valuation of perquisites, allowances and benefits
- 34 ) Determination of income derived from Employee Share Scheme
- 35 ) Definitions
- 36 ) Income from rent
- 37 ) Computation of total rental value
- 38 ) Allowable deductions in computing rental income
- 39 ) Limitations of expenditure approval
- 40 ) Income from agriculture
- 41 ) Special income from agriculture
- 42 ) Deduction from agricultural income
- 43 ) Computation of special deduction in case of non-maintenance of books accounts
- 44 ) Deduction will not be allowed in certain circumstances
- 45 ) Income from business
- 46 ) Computation of income from business
- 47 ) Calculation of profit in some business
- 48 ) Speculation business considered separately
- 49 ) General deduction allowable in computing income from business
- 50 ) Special deduction allowable in computing income from business
- 51 ) Approval of bad debit expenditure
- 52 ) Computation of special deduction of interest or profit
- 53 ) Special limits on approval of interest
- 54 ) General terms of approval of deductions
- 55 ) Deductions not permissible in certain circumstances
- 56 ) Computation of special business income
- 57 ) Capital gains
- 58 ) Computations of capital gains
- 59 ) Computation time
- 60 ) Limitation of allowable deductions
- 61 ) Other factors in determination of capital gains
- 62 ) Income from financial assets
- 63 ) Time for computation of income
- 64 ) Allowable expenditure in computing income from financial assets
- 65 ) Deductions not permissible in certain cases
- 66 ) Income from other sources
- 67 ) Special areas of income from other sources
- 68 ) Allowable deductions in computing income from other sources
- 69 ) Deductions and allowed in certain cases
- 70 ) Adjustment and carry forward of losses
- 71 ) Carry forward of depreciation allowance
- 72 ) Accounting method
- 73 ) Filling of audited financial reports by computing, etc.
- 74 ) Accounting method in case of long term contracts
- 75 ) Incomplete or incorrect accounts, etc.
- 76 ) Exemption from tax
- 77 ) Exclusion from total income
- 78 ) General tax relief in respect of certain investments and expenditure
- 79 ) Exemption of certain incomes of co-operative societies
- 81 ) Income of approved tax holiday entity
- 82 ) Approval of tax-holiday entity by the Board
- 83 ) Transaction with associated entities
- 84 ) Computation of income of approved tax-exempted entity
- 85 ) Cancellation or disallowance of tax exemption
- 86 ) Deduction of tax at source from employment income
- 87 ) Deduction of tax from honorarium of parliament members.
- 88 ) Deduction at source from payment to the Worker’s Participation fund
- 89 ) Deduction of tax from payment to contractors, suppliers etc.
- 90 ) Deduction from payment in case of services.
- 91 ) Deduction from payment for intangible property.
- 92 ) Deduction of tax from advertising income of media.
- 93 ) Deduction from payment to actors, actresses, producers, etc.
- 94 ) Deduction or collection of tax at source from commission, discount, fees, etc.
- 95 ) Collection of tax from travel agent.
- 96 ) Deduction from money received as commission on letter of credit.
- 97 ) Deduction from money received as commission on local letter of credit.
- 98 ) Deduction of tax from payment by cellular mobile phone operator.
- 99 ) Deduction of tax from any payment in excess of premium paid on life insurance policy.
- 100 ) Deduction from the amount of insurance commission.
- 101 ) Deduction of tax at source from fees, etc. of surveyors of general insurance company.
- 102 ) Deduction of tax from saving deposits and fixed deposits, etc.
- 103 ) Deduction of tax at source on income from interest on deposit kept in Post Office Savings bank
- 104 ) Deduction of tax from resident's interest income
- 105 ) Deduction of tax from profits of savings certificates
- 106 ) Deduction of tax at source from interest on securities
- 107 ) Deduction of tax at source on rebate on the actual value of Bangladesh Bank bills
- 108 ) Deduction of tax from money received for international phone calls
- 109 ) Deduction of tax at source from rent
- 110 ) Deduction of tax for providing services from convention hall, conference center, etc.
- 111 ) Deduction of tax at source from compensation against acquisition of property.
- 112 ) Deduction of tax at source from• export cash subsidy.
- 113 ) Collection of tax from transport freight forward agency commission.
- 114 ) Deduction of tax against purchase of electricity.
- 115 ) Deduction of tax from any sum paid by real estate developer to landowner
- 116 ) Deduction of tax from commission or remuneration paid to agent of foreign buyer.
- 117 ) Deduction of tax from dividends.
- 118 ) Deduction of tax from income received from lottery, etc.
- 119 ) Deduction or collection of tax from the income of non-residents.
- 120 ) Collection of taxes from importers
- 121 ) Collection of tax from manpower export
- 122 ) Collection of tax from clearing and forwarding agents
- 123 ) Collection of tax from export earnings
- 124 ) Deduction of tax from any income remitted from abroad in connection with any service, revenue sharing, etc.
- 125 ) Collection of tax on transfer of property, etc
- 126 ) Collection of tax from real estate or land developers
- 127 ) Collection of taxes from Government stamps, court fees, and commissions paid on cartridge papers.-
- 128 ) Collection of tax from lease of property
- 129 ) Collection of tax from cigarette manufacturers
- 130 ) Collection of tax from brick manufacturers
- 131 ) Collection of tax at the time of issue or renewal of trade license
- 132 ) Collection of tax from shipping business of a resident
- 133 ) Collection of tax from public auction sale
- 134 ) Collection of tax on transfer of shares
- 135 ) Collection of tax from transfer of securities
- 136 ) Collection of tax from transfer of shares of shareholder of Stock Exchanges
- 137 ) Collection of tax from Member of Stock Exchanges
- 138 ) Collection of tax from commercially operated motor vehicles
- 139 ) Collection of tax from operation of ships
- 140 ) Definitions
- 141 ) Deduction or collection of tax by gross-up in case of payment without tax
- 142 ) General provisions for deduction or collection of tax at source
- 143 ) Consequences of failure to deduct, collect, etc.
- 144 ) Consequences of the issuance of certificate of tax deduction, collection or payment without actual deduction, collection or payment
- 145 ) Certificate of tax deduction, etc.
- 146 ) Payment of taxes levied in favor of the Government
- 147 ) Confirmation and verification of tax deducted or collected at source
- 148 ) Power to impose taxes without violating other Methods
- 149 ) Exemption in respect of deduction or collection of tax at source
- 150 ) Credit of tax deducted or collected at source
- 151 ) Payment of tax in case of no deductions
- 152 ) Collection of advance tax from cigarette manufacturers
- 153 ) Collection of advance tax from private motor vehicle owners
- 154 ) Payment of advance tax
- 155 ) Amount of advance tax and time of payment thereof
- 156 ) Payment of advance tax by new taxpayer
- 157 ) Failure to pay installments of advance tax
- 158 ) Credit of advance tax
- 159 ) Explanation
- 160 ) Imposition of interest for failure to pay advance tax
- 161 ) Interest payable by Government on excess advance tax
- 162 ) Interest payable by the assessee on deficiency in payment of advance tax
- 163 ) Minimum tax
- 164 ) Additional tax deducted or collected at source not being basis of minimum tax
- 165 ) Return
- 166 ) Filing of return
- 167 ) Submission of the statements of assets and liabilities
- 168 ) Submission of the statement of expenses relating life
- 169 ) General rules of Return Submission
- 170 ) Obligation to file Self-Assessment Return
- 171 ) Time for filing return
- 172 ) Notice for filing return
- 173 ) Regarding payment of income tax and surcharge on or before the date of filing return
- 174 ) Computation of tax in case of filing of return after tax day
- 175 ) Filing of revised return in respect of “ordinary return”
- 176 ) Consequences of filing incomplete return
- 177 ) Return of withholding tax
- 178 ) Concurrent jurisdiction
- 179 ) Presentation of accounts, documents etc.
- 180 ) Self-assessment
- 181 ) Return Process
- 182 ) Audit
- 183 ) Assessment of tax on the basis if return
- 184 ) Best judgement assessment
- 185 ) Provisional assessment
- 186 ) Audit of the return of withholding tax
- 187 ) Assessment of firm or association
- 188 ) Assessment in case of change in the constitution of a firm
- 189 ) Assessment in case of constitution of new successor firm
- 190 ) Assessment in case of succession of business otherwise than on death
- 191 ) Assessment in case of discontinued business
- 192 ) Assessment in case of partition of a Hindu undivided family
- 193 ) Assessment in case of persons leaving Bangladesh
- 194 ) Assessment in case of income of a deceased person
- 195 ) Spot assessment
- 196 ) Bar to question the assessment of tax
- 197 ) Time limitation for assessment
- 198 ) Definitions
- 199 ) Application of provisions for collection of information
- 200 ) Collection of information
- 201 ) Automatic furnishing of information
- 202 ) Inspection of business records
- 203 ) Search for source of income
- 204 ) Inquiries and investigation
- 205 ) Power of survey
- 206 ) Power of search and seizure
- 207 ) Records relating to seized income to be handed over to the Deputy Commissioner of Taxes
- 208 ) Period of preservation of records relating to seized income
- 209 ) Retention of seized assets
- 210 ) Application of retained assets
- 211 ) Power to take evidence on oath, etc.
- 212 ) Tax, etc. escaping payment
- 213 ) Power of the Inspecting Additional Commissioner of Taxes to revise the erroneous order
- 214 ) Notice of demand
- 215 ) Direct collection and refund
- 216 ) Certificate for recovery of tax
- 217 ) Method of recovery by the Tax Recovery Officer
- 218 ) Power to withdrawal of certificate and stay proceeding
- 219 ) The validity of certificate for recovery not to dispute
- 220 ) Collection of tax through District Collectors
- 221 ) Other modes of recovery
- 222 ) Taking simultaneous action in tax recovery
- 223 ) Interim attachment or seizure of property
- 224 ) Entitlement to refund
- 225 ) Claim adjustment and refund
- 226 ) Claim of refund
- 227 ) Claim of refund for deceased or disabled person
- 228 ) Correctness of assessment, etc., not to be questioned
- 229 ) Refund on the basis of orders in appeal
- 230 ) Definitions
- 231 ) Adjustment of tax benefits
- 232 ) Procedure for adjustment
- 233 ) Definitions
- 234 ) Determination of income from international transactions at arm's length price
- 235 ) Computation of arm's length price
- 236 ) Reference to Transfer Pricing officer
- 237 ) Maintenance and keeping of information, documents and records
- 239 ) Filing of statements relating to international transactions
- 239 ) Report from an accountant to be furnished
- 240 ) Avoidance of tax through transactions with non-residents
- 241 ) Avoidance of tax through transfer of assets
- 242 ) Avoidance of tax by transactions in securities
- 243 ) Tax clearance certificate required for persons leaving Bangladesh
- 244 ) Tax agreements
- 245 ) Definitions
- 246 ) Relief in respect of income arising outside Bangladesh
- 247 ) Foreign tax credit
- 248 ) Effect of computation of income on approval of foreign tax adjustment
- 249 ) Limitation on claim of foreign tax credit
- 250 ) Appeal
- 251 ) Provisions for deduction of tax at source in case of Double Taxation Agreement
- 252 ) Liability of representative in certain cases
- 253 ) Persons to be treated as agent
- 254 ) Right of agent to recover tax paid
- 255 ) Liability of firm or association for unrecoverable tax due from partners or members
- 256 ) Liability of partners, etc., for discontinued business of a firm, etc.
- 257 ) Liability of directors for unrecoverable tax of private companies
- 258 ) Liability of liquidator for tax of private companies under liquidation
- 259 ) Liability to tax in case of shipping business of non-residents
- 260 ) Liability to tax in case of air transport business of non-residents
- 261 ) Registration of taxpayer
- 262 ) Cancellation of registration of taxpayer
- 263 ) Withholder Identification Number (WIN)
- 264 ) Proof of submission of return required in certain cases-
- 265 ) Displaying proof of submission of return
- 266 ) Penalty for failure to file return, etc.
- 267 ) Penalty for not maintaining accounts in the prescribed manner
- 268 ) Penalty for using false Taxpayer's Identification Number (TIN)
- 269 ) Penalty for failure to pay advance tax, etc.
- 270 ) Penalty for non-compliance with notice
- 271 ) Penalty for failure to pay tax on the basis of return
- 272 ) Penalty for concealment of income
- 273 ) Penalty for preparation of false audit report by chartered accountant
- 274 ) Penalty for filing false audit report
- 275 ) Penalty for default in payment of tax
- 276 ) Penalty for non-compliance to section 235
- 277 ) Penalty for non-compliance to section 237
- 278 ) Penalty for failure to comply with the provision of section 238
- 279 ) Penalty for failure to furnish report under section 239
- 280 ) Bar to imposition of penalty without hearing
- 281 ) Prior approval of Inspecting Joint Commissioner of Taxes for imposing penalty
- 282 ) Orders of penalty to be sent to the Deputy Commissioner of Taxes
- 283 ) Penalty to be without prejudice to other liability
- 284 ) Revision of penalty based on the revised amount of income
- 285 ) Revisional power of Commissioner
- 286 ) Appeal to the Appellate Income Tax
- 287 ) Form of appeal and limitation
- 288 ) Procedure to be followed in settlement of appeals
- 289 ) Decision on appeal
- 290 ) Appeal against order of Tax Recovery Officer
- 291 ) Appeal to the Appellate Tribunal
- 292 ) Disposal of appeal by Appellate Tribunal
- 293 ) Reference to the High Court Division
- 294 ) Decision of the High Court Divisions
- 295 ) Appeal to the Appellate Division
- 296 ) Definitions
- 297 ) Alternative Dispute Resolution
- 298 ) Application for alternative resolution of disputes
- 299 ) Representative of the Commissioner
- 300 ) Facilitator in alternative dispute resolution (ADR) process
- 301 ) Rights and duties of the assessee for ADR
- 302 ) Procedures of disposal by the Alternative Dispute Resolution
- 303 ) Stay of proceeding in case of pending appeal or reference at Appellate Tribunal or High Court Division
- 304 ) Decision of the ADR
- 305 ) Effect of agreement
- 306 ) Limitation for appeal where agreement is not concluded
- 307 ) Post verification of the agreement
- 308 ) Bar on civil or criminal cases
- 309 ) Confidentiality of statements, returns, etc.
- 310 ) The provisions of this part shall be consistent with other provisions
- 311 ) Punishment for non-compliance of certain obligations
- 312 ) Punishment for tax evasion
- 313 ) Penalty for proven false statement subject to verification
- 314 ) Punishment for false certificate
- 315 ) Penalty for failure to deduct or collect tax at source and deposit the same in the Government treasury
- 316 ) Penalty for filing false audited statement subject to verification
- 317 ) Penalty for inconsistent use of Taxpayer Identification Number
- 318 ) Punishment for obstructing an income tax authority
- 319 ) Punishment for disposal of property to prevent attachment
- 320 ) Punishment for non-compliance with section (7) of section 221
- 321 ) Punishment for provocation
- 322 ) Punishment for disclosure of protected information
- 323 ) Offense committed by any company, firm or association of persons
- 324 ) Sanction for prosecution
- 325 ) Power to compound officers
- 326 ) Trial by Special Judge
- 327 ) Appearance by authorized representative
- 328 ) Electronic tax management
- 329 ) Assistance to income tax authorities
- 330 ) Correction of errors
- 331 ) Tax to be calculated to nearest taka
- 332 ) Evidence given for money paid or recovered
- 333 ) Computation of the period of limitation
- 334 ) Power to amend or extend, etc.
- 335 ) Issuance of notice
- 336 ) Assessment of tax for certain errors, etc. not to be treated as defective
- 337 ) Procedure adopted in case of winding up of company
- 338 ) Indemnity
- 339 ) Implementation of pending legal provisions for taxation
- 340 ) Incentives for officers and employees
- 341 ) Power to amend the Schedules
- 342 ) Removal of difficulties
- 343 ) Power to make rules
- 344 ) Repeal and custody
- 345 ) Publication of translated text in English
- Pera-1 ) Showing investment in building or apartment by paying special tax
- Pera-2 ) Special tax treatment in respect of investment in economic zones or hi-tech parks
- Voluntary disclosure of income ) Voluntary disclosure of income
- Display of undisclosed resources ) Display of undisclosed resources
- Pera-1 ) Conditions for Approval of Superannuation und or Pension Fund
- Pera-2 ) Method of approval
- Pera-3 ) Withdrawal of approval
- Pera-4 ) Provisions relating to fund income and contributions
- Pera-5 ) Liability of trustee on deauthorization of fund
- Pera-6 ) Particulars to be furnished in relation to superannuation fund or pension fund
- Pera-1 ) Conditions of approval
- Pera-2 ) Method of approval
- Pera-3 ) Withdrawal of approval
- Pera-4 ) Provisions relating to income and contributions to funds
- Pera-5 ) Management of refunded contributions
- Pera-6 ) Particulars to be furnished in respect of gratuity funds
- Pera-7 ) Provisions of this Part to prevail against regulations of the fund
- Pera-8 ) Explanation
- Pera-1 ) Inapplicability
- Pera-2 ) Conditions to be fulfilled by a recognised provident fund
- Pera-3 ) -Method Of approval-
- Pera-4 ) Withdrawal of approval
- Pera-5 ) Provisions relating to income and subscriptions of the fund
- Pera-6 ) Tax on accumulated balance
- Pera-7 ) Accounts of recognized provident funds
- Pera-8 ) Recognition of provident fund with existing balances
- Pera-9 ) Treatment of fund transferred by employer to trustee
- Pera-10 ) Provisions of this Part to prevail against regulations of the fund
- Pera-11 ) Appeals
- Pera-12 ) Explanation
- Pera-1 ) Depreciation allowance on assets used for agricultural purposes
- Pera-2 ) Depreciation allowance on assets used in business
- Pera-3 ) Determination of the purchase price of an asset
- Pera- 4 ) Rate of normal depreciation allowance
- Pera- 5 ) Initial Depreciation Allowance
- Pera-6 ) Accelerated depreciation allowance on machinery or plant
- Pera- 7 ) Provisions relating to sale or transfer assets and profit or loss thereon
- Pera-8 ) Explanation
- Pera-1 ) Computations
- Pera-2 ) Amortization of license fee
- Pera-2 ) Amortization of pre-commencement cost
- Pera-3 ) Amortization of research and development expenditure
- Pera-4 ) Amortization of computer software and applications
- Pera-5 ) Amortization of unauthorized expenditure
- Pera-6 ) Explanation
- Pera-1 ) Profits of life insurance business to be computed separately
- Pera-2 ) Computation of profits and gains of life insurance business
- Pera-3 ) Computation of profits and gains of pension and annuity business
- Pera-4 ) Deduction
- Pera-5 ) Adjustment of tax paid by deduction at source
- Pera-6 ) Computation of profits and gains of other insurance business
- Pera-7 ) Profits and gains of non-resident persons
- Pera-8 ) Mutual Insurance Associations
- Pera-9 ) Explanation
- Pera-1 ) Computation of profits arising from exploration and production of petroleum
- Pera-2 ) Computation of Profits
- Pera-3 ) Depletion allowance
- Pera-4 ) Amounts and taxes payable to Government
- Pera-5 ) Adjustments of payments to the Government and taxes
- Pera-6 ) Carry forward of excess payments
- Pera-7 ) Sale price of oil
- Pera-8 ) Explanation
- Pera-1 ) Separate account of profits earned from exploration and extraction of mineral reserves
- Pera-2 ) Computation of Profits
- Pera-3 ) Depletion allowance
- Pera-4 ) Tax exemption of profits from refining or concentrating mineral reserves
- Part-1 ) EXCLUSIONS FROM TOTAL INCOME
- Part-2 ) DEDUCTIONS FROM TOTAL INCOME
- Pera-1 ) Application
- Pera-2 ) Such allowable investment and expenditure on which general tax relief is applicable
- Pera-1 ) Industrial establishment eligible for tax holiday
- Pera-2 ) Tax-exempt income for entities referred to in paragraph 1
- Pera-3 ) Physical infrastructure eligible for tax relief
- Pera-4 ) Tax-exempt income for entities referred to in section 3
- 7th-Schedule ) THE SEVENTH SCHEDULE SPECIAL TAX RATE (See section 18)
- Part-1 ) BUSINESS RESTRUCTURING
- Part-2 ) STARTUP SANDBOX