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অন্যান্য উৎস হইতে আয়ের বিশেষ ক্ষেত্র
Section : ৬৭(1) Without prejudice to the generality of section 66, in special cases, the provisions of this Chapter shall apply to the computation of “income from other sources” in accordance with the provisions of this Chapter.
(2) Where any sum found credited in any income year in the accounts of the taxpayer or in any other document, the nature and source of which the taxpayer cannot provide any satisfactory explanation or the explanation of the taxpayer does not appear to the satisfaction of the Deputy Commissioner of Taxes, in that case, the said amount shall be included as income of the taxpayer under “Income from other Sources” in the said income year.
(3) Where (A+B+C) is greater than (D+E+F) in a case where the taxpayer owns any asset or incurs any debt or incurs any expenditure or any such transaction affecting the assets of the taxpayer in any income year, An amount equivalent to (A+B+C) - (D+E+F) shall be included as income in the “Income from other sources” sector of the taxpayer in the said income year, where-
A = increase in net assets,
B = actual cost incurred,
C = other expenditure from the find other than A and B;
D = gross assessed income,
E = assessed tax exempt income, and
F = other acceptable receipts of funds other than D and E.
(4) Where the taxpayer purchases from a person any asset other than stock-in-trade or financial asset and the Deputy Commissioner of Taxes has reasonable grounds to believe that the price paid by the taxpayer is less than the fair market value, the difference between the price paid and the fair market value, it shall be treated as income of the taxpayer and classified as “Income from other sources” in the assessment year.
(5) Any fee, commission, compensation goodwill, by whatever name so called, received by the taxpayer in any income year on account of cancellation or rescission of any agreement or alteration or amendment of any terms of the agreement shall be treated as income under the head “income from other sources”; of the taxpayer in the relevant income year.
(6) Any lump sum received or due by a taxpayer in any income year in the form of salami or premium by way of lease or rent shall be included as income under “Income from other sources” in that income year of the taxpayer.
(7) If tax is not deducted or collected at source in accordance with Part VII from the amount paid by a taxpayer on acquisition of any asset in any income year, such amount paid shall be included as income of the “Income from other sources” sector in the said income year of the taxpayer.
(8) If any profit or benefit received by a taxpayer in any income year in view of remission of debt liability, whether convertible or not, the monetary value of the said profit or benefit shall be treated as income of the taxpayer in that income year and shall be included in the head “Income from other sources” be included as Income.
Provided that the provisions of this sub-section shall not apply in the following cases, namely:-
(a) waiver of loan or interest granted to a natural person by any financial institution registered under the Scheduled Bank or Financial Institutions Act, 1993 (Act No. 27 of 1993);
(b) by reason of any margin loan or waiver of interest accruing thereon by a registered merchant banker and portfolio manager or stock broker in the light of the Bangladesh Securities and Exchange Commission Act, 1993 or rules made thereunder against investment in any securities traded on the Stock Exchange of any individual taxpayer under 10 (ten) profit or benefit of lakh taka.
(9) In any income year, if the taxpayer receives any money by winning lottery, word game, card game, online game or games of any such nature, such receipt shall be included as income in the “Income from other sources” sector of the concerned taxpayer in the said income year.
(10) Where such company, which is not listed on the stock exchange, receives paid-up capital in cash from. any shareholder without bank transfer in any income year, the said paid-up capital shall be included as income under the “Income from other sources” sector of the company taxpayer in that income year:
Provided that this provision shall not apply if any assets or services other than cash are received as paid-up capital in accordance with the Companies Act, 1994 (Act No. 18 of 1994).
(11) Where a company taxpayer borrows any amount from any other person other than through the medium of a bank account, such amount shall be deemed to be income of the taxpayer in the income year in which it was received as credit and shall be included in income under the head “Income from other sources”:
Provided, however, that in case any sum or part thereof referred to in this sub-section is paid in any subsequent income year, the amount so paid shall be excluded while computing the income of such Subsequent income year.
(12) Where a company taxpayer purchases directly or on hire one or more motor cars or jeeps and the value of any motor car or jeep exceeds 10 (ten) percent of its paid-up capital including reserves and retained profits, such excess of 10% (ten per cent), 50% (fifty percent) of the amount received shall be included as income in the “Income from other sources” sector of the taxpayer in the said income year.
13) In case any individual taxpayer receives from any other person other than crossed check or bank transfer as any advance, deposit, donation or any other form of deposit exceeding a total amount of 5 (five) lakh taka, in such case the amount so received in the income year in which the advance, deposit, donation or any other form of deposit was received shall be included in the income of the taxpayer under “Income from other sources”
Provided that nothing in this sub-section shall apply in the following cases-
(a) if such money is received from the spouse, parent or child and the same is withdrawn from the bank account of the donor;
(b) any deposit accepted by a bank, financial institution and any organization registered with the Bureau of NGO Affairs or the Microcredit Regulatory Authority.
(14) Where any such taxpayer not engaged in real estate business purchases construction materials for the construction or repair of any house property or part thereof and does not pay the same within 2 (two) income years after the end of the income year related to such purchase, in that case, it will be included as income in the “Income from other sources” sector of the taxpayer in the income year following the completion of the said 2 (two) income years.
(15) This sub-section is omitted.
Comment :
আইনটি অর্থ আইন ২০২৪ দ্বারা সংশোধিত হয়েছে। (করবর্ষঃ ২০২৪-২০২৫) আলোচ্য করবর্ষে উক্ত ধারার উপ-ধারা (৪) ও (১৩) সংশোধন করা হয়েছে এবং উপ-ধারা (১৫) বিলুপ্ত করা হয়েছে।