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কর অব্যাহতি
Section : ৭৬(1) The Board may, by notification in the Official Gazette, exemption from tax to any person or class of persons.
(2) Where exemption from tax has been granted to any person under any Act other than this Act or any other legal instrument deemed to be an Act, notwithstanding anything contained in any other Act or legal instrument, such provision shall not have effect unless such exemption is granted to such person, by notification issued under sub-section (1).
(3) The Board may cancel any tax exemption by issuing a notification under this section.
(4) Retrospective tax exemption shall not be granted under this Act.
(5) Notwithstanding anything contained in Part 6 and other provisions of this Act, no person shall be exempted from tax under this Act in any tax year if he fails to comply with the following conditions, namely: -
(a) filing the return within the taxday; or
(b) filing returns in compliance with the provisions of sections 166 and 171; or
(c) the deduction, collection, deposit or filing of returns in respect of tax at source and compliance with the provisions of Part 7; or
(d) receiving all receipts and income from any tax-exempt sector through bank transfer; Provided that this provision shall not apply in the following cases;
i. the receipts are classified as “income from agriculture” and the total receipts in any income year do not exceed one (1) crore rupees; or
ii. any property acquired by way of donation under clause (34) of Part 1 of the Sixth Schedule;”
(6) In computing income from an exempt source or income of a person, any expenditure disallowed under section 55, as the case may be, shall be deemed to be income from the said source or income of the person, and tax shall be payable on the said income at the regular rate.
(7) Notwithstanding anything contained in any other provision of this Act, an exempt person may pay tax at the regular rate by surrendering his exemption in whole or in part.
(8) A person exempted from tax against income at any one source for any period specified by law shall not again be exempted from tax against income from such source in any other manner or for any other period, and such person is reconstituted by any merger, demerger, and acquisition. However, such tax shall not be exempt:
Provided that the provisions of this sub-section shall not apply where the existing period of exemption from tax is extended by any provision of law or by any notification.
Comment :
আইনটি অর্থ আইন ২০২৪ দ্বারা সংশোধিত হয়েছে। (করবর্ষঃ ২০২৪-২০২৫) আলোচ্য করবর্ষে উক্ত ধারার উপ-ধারা (৫) এর দফা- (ঘ) প্রতিস্থাপিত এবং উপ-ধারা (৭) ও (৮) সংযোজন করা হয়েছে
SL | Comment | Income Tax SRO |
---|---|---|
1 | রেফারেন্স | এস. আর. ও. নং ৪৯-আইন/আয়কর-২৬/২০২৪ |
2 | রেফারেন্স | এস. আর. ও. নং ৪৪-আইন/আয়কর-২৫/২০২৪ |
3 | রেফারেন্স | এস. আর. ও. নং ৩০৪-আইন/আয়কর-১৮/২০২৩ |
4 | ০১/০৭/২০২৩ হতে ৩০/০৬/২০২৩ পর্যন্ত | এস. আর. ও. নং ২৮২-আইন/আয়কর-১৫/২০২৩ |
5 | বিদ্যুৎ উৎপাদনে নিয়োজিত প্রতিষ্ঠান | এস. আর. ও. নং ২৮১-আইন/আয়কর-১৩/২০২৩ |