স্বাগতম
বিডি ট্যাক্সেশন
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স্বাগতম
বিডি ট্যাক্সেশন
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বিশেষ কর প্রদানের মাধ্যেমে বিল্ডিং বা অ্যাপাট্যমেন্ট বিনিয়োগ প্রর্দশন
Section : অনুচ্ছেদ-১(1) A natural person who invest any money in construction or purchase of building or apartment shall be deemed to have explained the source of the invested money, if the taxpayer pays tax at the rate mentioned in the table below before assessing the tax for the relevant tax year in which the said investment is completed
Table
|
Sl. No. |
Description of assets |
Tax rate |
|
(1) |
(2) |
(4) |
|
1. |
Buildings or apartments with a plinth area of more than 200 (two hundred) square meters located in Gulshan Model Town, Banani, Baridhara, Motijheel Commercial Area and Dilkusha Commercial Area of Dhaka. |
4 (four) thousand taka per square meter |
|
2. |
Buildings or apartments with a plinth area of more than 200 (two hundred) square meters located in Gulshan Model Town, Banani, Baridhara, Motijheel Commercial Area and Dilkusha Commercial Area of Dhaka |
6 (six) thousand taka per square meter |
|
3. |
Dhaka's Dhanmondi Residential Area, Defense Officers Housing Society (DOHS), Mahakhali, Lalmatia Housing Society, Uttara Model Town, Bashundhara Residential Area, Dhaka Cantonment, Siddheshwari 9 Kawran Bazar, Banshri, Vijay Nagar, Wari, Segunbagicha and Nikunj and Panchlaish, Khulshi in Chittagong., Buildings or apartments with a plinth area of more than 200 (two hundred) square meters located in Agrabad and Nasirabad areas |
3 (three) thousand taka per square meter |
|
4. |
Dhaka's Dhanmondi Residential Area, Defense Officers Housing Society (DOHS), Mohakhali, Lalmatia Housing Society, Uttara Model Town, Bashundhara Residential Area, Dhaka Cantonment, Siddheshwari Karwan Bazar, Banshree, Vijay Nagar, Wari Segunbagicha and Nikunj and Chittagong's Panchlaish, Khulshi, Agrabad And buildings or apartments with plinth area of more than 200 (two hundred) square meters located in Nasirabad area. |
3 (three) thousand and 500 (five) hundred taka
|
|
5. |
Buildings or apartments with a plinth area of more than 120 (one |
800 (eight) hundred taka per square meter
|
|
6. |
Apart from the areas mentioned in Serial No. 1, 2, 3 and 4, buildings or apartments with a plinth area of more than 120 (one hundred and twenty) square meters but not more than two hundred square meters located in the City Corporation area. |
1 (one) thousand taka per square meter |
|
7. |
Buildings or apartments with a plinth area of more than 200 (two hundred) square meters located in the City Corporation area except the areas mentioned in Serial No. 1, 2, 3 and 4 |
1 (one) thousand and 500 (five) hundred taka per square meter |
|
8. |
A building or apartment having a plinth area of not more than 120 (one hundred and twenty) square meters located in the municipal area of any district headquarters. |
300 (three) hundred taka per square meter |
|
9. |
A building or apartment having a plinth area of more than 120 (one |
500 (five) hundred taka per square meter |
|
10. |
A building or apartment with a floor area of more than 200 (two hundred ) square meters located in the municipal area of any district headquarters. |
800 (eight) hundred taka per square meter |
|
11. |
A building or apartment having a plinth area of more than 120 (one hundred and twenty) square meters located in any area other than the area mentioned in Serial No. 1, 2, 3, 4, 5, 6, 7, 8, 9 and 10 |
200 (two) hundred taka per square meter |
|
12. |
A building or apartment having a plinth area of more than 120 (one hundred and twenty) but not more than 200 (two hundred) square meters located in any area other than the area mentioned in Serial No. 1, 2, 3, 4, 5, 6, 7, 8, 9 and 10 |
300 (three) hundred taka per square meter |
|
13. |
A building or apartment having a plinth area of more than 200 (two hundred) square meters located in any area other than the area mentioned in Serial No. 1, 2, 3, 4, 5, 6, 7, 8, 9 and 10 |
500 (five) hundred taka per square meter
|
(2) If the taxpayer already owns a building or apartment in a city corporation area before making such investment, or if the taxpayer invests in two or more buildings or apartments, the tax rate mentioned in sub-paragraph (1) shall be higher than 20% (twenty percent).
(2a) Where the building, house or floor space is constructed for commercial purposes, the rate of tax referred to in sub-section (1) shall be 100% (one hundred percent) higher.
(3) The rate of tax referred to in sub-paragraph (1) shall be more than 150% (one hundred and fifty percent) in the case where-
(a)any notice is issued under section 212 for concealment of any income, assets of expenditure or evasion of tax on any income or part thereof before the filing of such return of income;
b)any notice under section 172 is issued before the filing of such return of income; or
(c)any proceedings under sections 311-313 are taken before the of this filing Part of such shall return n of income.
(d) any proceedings under section 200 of this Act have been taken and are in progress; or
(e) any proceedings relating to tax evasion under this Act are pending.
(4) The provisions the money invested for the purchase or construction of such building or apartment—
(a)arises out of any criminal proceedings under any other law for the time being in force; or any other law for the time bing in force; or
(b)does not originate from any legitimate source;
Comment :
আইনটি অর্থ আইন ২০২৪ দ্বারা সংশোধিত হয়েছে।
(করবর্ষঃ ২০২৪-২০২৫) আলোচ্য করবর্ষে উক্ত তফসীলের অনুচ্ছেদ (১) এর উপ-অনুচ্ছেদ (২ক) সন্নিবেশ করা হয়েছে এবং উপ-অনুচ্ছেদ (৩) সংশোধন ও দফা (ঘ) ও (ঙ) সংযোজন করা হয়েছে।
