Budget Poripatra 2016-2017

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1 Major sources of income subject to

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Tax Payment Codes
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, The Companies Act, 1913

16
,
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Report
Bangladesh Accounting Standard (BAS)
Bangladesh Financial Reporting Standard (BFRS)
(Statements) Bangladesh Standards on Auditing (BSA)

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tobacco)
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50
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12%
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50
15%
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17
2
5
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44
16
;
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/

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18
1,20,000/2,00,000/-
/ :

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()
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60,000/-
)
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1,20,000/-
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(eligible amount):
(1)
(2)
3,60,000/-
( 82C)
(,,-1,,)= 11,,/-
%
(3)
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(eligible amount) [(1), (2) (3)

] = 2,75,000/:
Eligible amount
2
50
15%
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(2,50,000 x 15%) + (25,000 x 12%) =

40,500/-
()
(4)
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(5)
(b)
19
VI
(1)
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;
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Specified person
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;
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(8)
(9)
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(11)
(12)
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company;
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association
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person)
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(payment)
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payment
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(a) 22
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20 1
1

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Payment
responsible for making payment)

-
12-
50
16
28
23
]
(the person
12
16
Board
Board
(Board
)
16
()
52A
specified person
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intangibles
payment
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10%
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12%
(contract)
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52
(2)
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(agreement)
(arrangement)
52A
specified person
specified person
Payment
for making payment)
-
12-
50
(base amount)
24
payment
()
(payment)
52A
payment
52AA
specified person
52AA
payment
:
SL. Description of service and
No payment
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
Management of events,
training, workshops etc.
(a) on commission
(b) on gross amount
25
Rate of deduction of tax

(% of base amount)
Where base
Where base
amount does
amount
not exceed
exceeds Tk.
Tk. 25 lakh
25 lakh
10%
12%
10%
12%
10%
1.5%
12%
2%
10%
1.5%
12%
2%
10%
1.5%
12%
2%
10%
1.5%
12%
2%
SL. Description of service and

No payment
Private security service

(a) on commission
(b) on gross amount
Supply of manpower
(a) on commission
(b) on gross amount
Indenting commission

(% of base amount)
Where base
Where base
amount does
amount
not exceed
exceeds Tk.
Tk. 25 lakh
25 lakh
10%
1.5%
12%
2%
10%
1.5%
6%
12%
2%
8%
10%
12%
10%
12%
12
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
10%
12%
13
Motor garage or workshop
6%
8%
14
Private container port or

dockyard service
Shipping agency
commission
Stevedoring/berth operation
commission
Transport service, car rental
6%
8%
6%
8%
10%
12%
3%
4%
10%
12%:
9
10
11
15
16
17
18
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
26
Payment
for making payment)
-
12-
50
Board
52AA
specified person
specified person
(contract)
52
(2)
(sub-contract)
(agreement)
(arrangement)
Board

(Board
52AA
(the person responsible

12-
(base amount)
52AA
payment
52AA
(e)
service
( )
()
professional service
(payment)
27
payment
(e)
person
(2)
professional
Professional service
reimbursable
52AA (
,
52, 52A
(1)
2)
52AA
(2)
(
)
reimbursable
Professional service
(payment)
Payment
(VAT
excluded)
52, 52A
52AA
16-1
80
40
(1)
,
30
10
:
(base amount): 2
)
28
(2)
(3)
(4)
(Payment)
52
(5)
9,50,000/-
: 5%
: 10,00,000/: (10,00,000 x 5%) = 50,000/,

: (10,00,000 50,000 ) =
(1)
(2)
(3)
(4)
:2
(Payment)
52
(5)
: 5%
: 30,00,000/: (30,00,000 x 5%) = 1,50,000/,

: (30,00,000 1,50,000 ) = 28,50,000/-
16-2
Y 12-
Y, Z
Y
20
Z
2016
Y 18,00,000/,
Z
52 16 (b) 3% 54,000/-
1 2016 Y, Z
20,00,000/
:
(1)
( )
: ,
()
20,00,000/( ) payment
18,00,000 + 20,00,000 = 38,00,000/
38,00,000/
(2)
: 4%
(3)
(Payment)
: 38,00,000/(4)
52
: (38,00,000 x 4%) = 1,52,000/

(5)
: 54,000/29
(6)
(7)
: 1,52,000 54,000 = 98,000/

: (20,00,000 98,000 ) =
19,02,000/-
16-3
A
10
30
:
(1)
(2)
(3)
(4)
: 30,00,000/
: 12%
(Payment)
: 10,00,000/: (10,00,000 x 12%) = 1,20,000/,

(5)
: (10,00,000 1,20,000) =
8,80,000/
16-4
8,00,000/80,000/8,80,000/-
10%
25
52AA
(gross amount) 8,00,000/(8,00,000 x 1.5%) = 12,000/80,000/-
10%
8,000/30
: (80,000 x 10%) =
52AA
(12,000 + 8,000) = 20,000/
52, 52A
52AA
Asked Questions)
(Frequently
16-1:
?
16-1:
16 (a)

16-2:
500
16-2: 16 (b)

16-3:

5
?
16-3:
16 (b) 3%
16-4:
1,50,000/
-
16-4:
52AA

,
16 (a)
31
52AA
52 16
52, 52A
52AA
payment
17
2016
52B
,

52B

(1)
52B
(2)

(MRP)

18
( )
52B
(1)
52B
(2)
,
52D
52D
,
approved
superannuation fund
pension fund
gratuity fund
recognized provident fund workers participation fund
,
%
(
)
52D
, 6
32
( )
( )

( )
52D
Wage earners development bond, US

dollar premium bond, US dollar investment bond, Euro
premium bond, Euro investment bond, Pound sterling
investment bond Pound sterling premium bond

19
(WPF)
52DD
workers participation fund
responsible for making payment)
52DD
, 6
-
,
(beneficiary)
(the person
%
19-1: workers participation fund

50,000/
19-1:
5%
52DD
33
?
2,500/-
20
52JJ
-
52JJ
,
(1)
52JJ
,
,
making payment)
(Charges)
(the person responsible for
.%
(2)
,
(1)
performance bonus
,
.%
,
A=
(2)
B =
incentive bonus,
,
(1)
(A/B) x C
incentive bonus, performance bonus

;
(1)
;
C=
(1)
(2)
20-
(3)
80
(2)
2

(1)
(80,00,000/- x 0.3%) = 24,000/
:
34
80,00,000 x 2%
80,00,000 x 5%
= 9,600/-
x 24,000
(3)
(charges)
embarkation fees, travel tax, flight safety
insurance, security tax airport tax
embarkation fees, travel tax, flight

safety insurance, security tax airport tax
.%
21
payment
52R
,
,
52R
(1)
(2)
International Gateway (IGW) Services Operator
%
.% International Gateway (IGW)
Services Operator
Interconnection Exchange (ICX),
Access Network Services (ANS)
Bangladesh
Telecommunication Regulatory Commission (BRTC)
%
.%

22
, 6
53BB
,
53BB
.% ( , ,
.%
)
%
35
, ,
257- /
/,
10 ,
, ,
207- /

23
.%-
/,

.%-
29 ,
53BBBB
,
53BBBB
.% ( , ,
.%
)
%

, ,
257- / /,
10
,
.%

24
53CCC
,
53CCC

Companies Act, 1913
,
,
,
25
53E
,
(2)
marketing company
The
53E
, oil
company (
36
)
(contract)
person
company

,
person
BxC
%

B=
person
;
C = %
25-1
110
100
8,00,000/
(B x C) = 8,00,000 x 6% = 48,000
53E
(2)
: 48,000 x 5% = 2,400/-

person
(2) 53E
(contract)
,
,
, 53E

company
2016
37
26

53F
(2)
(2)
(3)
(2)
(2)
(3)
(2)
53F

of profit)

(share
,
,
(2)
approved superannuation fund pension
fund gratuity fund recognized provident fund workers
participation fund
(account)
,

2016
5%
30
2016
(2)
2016
(2)
(3)
38
Board
30
(2)
26-1:
Welfare Fund
Employees

(2)
53F
- ?
53F

27
53F
(2)
53F
,
(iii)
(3)
53FF
,
(aa) (iii)
53FF

(1)
53FF
(a)

(constructed for residential purposes)

:
() , , ,

() , , ,
, ,
, ,
,
,
() () () ,

39

()
,/,/-
,/-

() ,

() (), (), () ()

()
//-
,
( )
%
( )
%
residential purposes)
(constructed not for the

(space)
:
() , , ,

() , ,
, , ,
, ,

, ,
() () () ,

() ,

() (), (), () ()
40

()
,/,/-
,/,/-
,/-
28
making payment)
,
SL.
No
56
specified person
(person responsible for
56
Advisory or consultancy service
Rate of
deduction
of tax
20%
Pre-shipment inspection service
20%
Professional service, technical services,

technical know-how or technical assistance
Architecture, interior design or landscape
design, fashion design or process design
Certification, rating etc.
20%
Charge or rent for satellite, airtime or

frequency, rent for channel broadcast
Legal service
20%
Management
management
Commission
20%
4
5
6
7
8
9
10
Description of services or payments
service
including
even
20%
20%
20%
20%
20%
11
Royalty, license fee or payments related to

intangibles
Interest
12
Advertisement broadcasting
20%
13
Advertisement making
15%
41
20%
SL.
No
14
Air transport or water transport
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
Rental of machinery, equipment etc.
15%
20
21
Dividend(a) company-----(b) any other person,

company------Artist, singer or player
22
Salary or remuneration
23
Exploration or drilling in
operations
Survey for oil or gas exploration
24
25
26
27
not
being
(person)
42
20%
30%
30%
7.5%
30%
petroleum
5.25%
5.25%
Any service for making connectivity between

oil or gas field and its export point
Any payments against any services not
mentioned above
Any other payments
,
56
Rate of
deduction
of tax
7.5%
5.25%
20%
30%.
,
Board
56
56
specified person
specified person
52
(2)
,
(payment)
Board
29
Board
,
57
(liability)
,
57
, ,
/

57
(1)
,

/
/
/
(assessee in default)
(1)
(2)
(3)
(1)

(additional amount)
43
2%
-

( )
2%
(due date)
( )
( )

date)
(due
(additional amount)
24
29-1
, 15 2016
10,000/
10,000/-
16
30
2016
,
2016
44
15
2016
30
:
10,000 x 2% x 6
10,000 x 2% x (1631)
6
16
1,200/103/1,303/-
29-2
15
2014
10,000/-
10,000/ 15 2016
:
30
2016
: 24
2%

30
16
(10,000 x 2% x 24) = 4,800/-
15 2014
(2)
(1)
(1)
45
(2)
30
,
(liability)
57A
,
(1)
57A
57A
(1)
,

,
()
(
()
()
;
()
()
58
58

(certificate)
);

46
,
()

machine readable
(generate)
()
32
electronically
computer readable
electronic
machine readable
computer readable
62
62

33
(gross sale),
66
(net sale) %
(A-B)
68A
A =
B =
68A
47
68A
34
68B
,
(
)
68B
(motor car)
,
, ,
99- / 5,
17 , 5
68B
(1)
( )
(2)
(2)
(1)

()
,/-
(2)
,/-
(3)
,/-
(4)
,/-
(5)
,,/-
(6)
,,/-
(7)
,/-
, (
) %

48
,

,

,
(1)
(2)
(3)
;
,
(4)
(5)

Monthly Payment Order (MPO)
;
(6)
;
(7)
(entity)
, 1984
(46)
(person)
;
(8)
;
(9)
(institution)
(2)
-

(2)
49
(2)

(2)

68B
()
(motor car)
1983 (LV of 1983)
,
(2)
34-1:

18,000/
15000/8,000/-
34-1:
33,000/-
(income from regular source)

(2)

Motor Vehicles Ordinance

(25)
25,000/
25,000/ 8,000/-
34-2:

3,000/
15000/13,000/-
34-2:
1490
)
3,000/-
50
1490
82C
1490
(18,000 + 15,000) =
25,000/
5,000/
1490

?
(3,000 + 15,000) = 18,000/
(
15,000/
15,000/
34-3:
15000/-
15,000/-
1490
34-3:
15,000/-
34-4:

1490

18,000/-
34-4:
18,000/15000/
15,000/
82C
68B
1
17 , 5
(2)
35
73
VII
regular assessment

10
Tax Day
2016
2016-17
, ,
99- / 5,
68B
73
,
73
75%
75%
51
50%

assessment
regular
35-1
30
2016
4,00,000/
6,00,000/
2015-16
15,000/
16,000/-
61,500/
31 2017
74
29
2016
73
(4,00,000 + 6,00,000) = 10,00,000/92,500/-
75%:
Regular assessment
(92,500 x 75%) = 69,375/30
(15,000 + 16,000) = 31,000
1
2016
29
2016
(69,375 31,000) = 38,375/

29
2016
2016

75%
1
182
52
61,500/2016
29
):

50%
Tax Day
15%
(38,375 x 15% x (182365) = 2,870/

65
65
(1)
125
73
(4)
(3)
73
(4)
73
(explanation)
82BB(3)
82BB

process
82BB
82BB(3)
36
(3)
regular assessment
73A
,
73
,
Tax Day
75
(62A)
interest)
(tax assessed on total income)

53
73A
(delay
(tax assessed on total income)
() 82BB

,
(1) , (2)
(3)
- , ;
() 82BB

,

Tax Day
()
( )
,
,
1
75
(5) proviso
36-1
30
2016
6,00,000/
4,000/
3
82BB

2015-16

12,000/-
15
82BB
2017
82BB
process
,
(3)
54
2017
(2)
14,000/
,

(tax assessed on total income) =
30,000/

: (, + 4,000) = 16,000/
: 30,000 16,000 = 14,000
:1
2016
15
2017= 1
15
,
2%
= [14,000 x 2% x 1] + [14,000 x 2% x (1531)] = 415/
process
37
2016
74
,
16CCC
82C
74
(1)
section 16CCC
sub-section (4) of section 82C

38
,

75
person
( )
75
(1)
person
55
75
,
( )
( )
person
person
(1)
;
(2)
;
(3)
;
(4) ;
(5) -;
(6)

employee;
(7)
;
(8) , ,
,
, , (employee)
,/-
;
( )
person 44

;
()
(1)
person
);
(2) ,
;
(3) ,
;
(4) , , , ,
, ,

;
56
(5) (income tax practioner)

;
(6)
;
(7)
;
(8) , -,
;
(9)

(2)
(mandatory)
(1)
Monthly Payment Order (MPO)

;
;
(2)
(3)
(4)
;
class of persons
person
(3)
(a)
(signed)

57
(verified)
Individual
80
(
Company
(computation
sheet)
(4)
()
75
readable
electronically
computer readable
machine
;
()
electronic
(5)
75
machine readable
(62A)
computer readable
(6)
Tax Day
Tax Day
(6)
person

(6)
22
58
, 1984
)
24
, ,
259-//6,
, 1984
),
(
()
(2)
(3)
2016-17
10 , 2016
3
:
IT-11GA2016
IT-11GHA2016
IT-11CHA2016
75
2016
38-1: Tax Day
73
50%
73A
(delay interest)
38-1:
Tax Day
15
59
75A
,
75A

(assessment)
31
31
30
31
39-1
1
2016
31
(First Return)
2016
2017
2017
3
(Second Return)
2016-17
2017
31
2017
2016-17
1
2017
31
2017
15
(3)
()
machine readable
electronically
computer readable
;
60
()
electronic
machine readable
computer readable
, ,
259-//6,
, 1984
26
)
75A
40
10 , 2016
2016
:
,
75AA
75AA
75A
()
VII
(2)
- ;
- ;
(3)
, ,
57, 57A 124

61
75AA
41
2016
(4)
2016
75AA
76
76
42
30
80
,
80
80
(1)
,
(person being an individual assessee)

, spouse
(spouse
)
,
(1)
20
(2)
(gross wealth)
;
;
(3)
(voluntarily)
62
, ,
259-//6,
, 1984
(IT-10B2016)
(IT-11GA2016)
2016-17
IT-10B
IT-10B2016
(person
(1)
,
(3)
2016
63
electronically

(2)
(1)
1
80
43
IT-10B2016
80
(2)
being an individual assessee)
80
10 , 2016
,
82BB
,
82BB
process
82BB
electronically
75
(1)
explanation
(4)

incorrect claim
(2)
,
incorrect claim

process
82C
(minimum tax)

,
82C

(minimum tax)
(2)
process
(source of income)
(2)
( )
52, 52A, 52AAA, 52B, 52C, 52D, 52JJ, 52N, 52O,
52R, 53, 53AA, 53B, 53BB, 53BBB, 53BBBB, 53C, 53CCC,
53DDD, 53EE, 53F, 53FF, 53G, 53GG, 53H, 53M, 53N 55
()
82C
52
(person)
/
64
( )
;
()
()
()
()
53
(industrial undertaking)
/
;
()
53F
(c)
(1)
(2)
/
( )
(2)
manner)
4-:
,

44-1:
back-calculation
35
35
(regular

finished goods
53

back-calculation
65
82C
82C
( )
(in the regular manner)
back(presumptive)
(2)
calculation
44-1
,
2016

16,00,000/30
30

,
: 2,00,000/-
: 16,00,000/: 2,05,000/
5,000/
40,00,000/5%
2,00,000/2016-17
82C
(2)
2,05,000/(2,05,000 - 2,00,000) =

44-2
,
44-1
12,50,000/30
66
,
: 2,00,000/ : 12,50,000/
: 1,35,000/
82C
2,00,000/-
(2)
:
Serial
No.
Sources of
income as
mentioned
in
Amount that will be

taken as income
Rate or amount
of tax
(1)
1
(2)
section 52C
(3)
amount of
compensation as
mentioned in section
52C
(4)
as mentioned in
section 52C
section 52D
as mentioned in
section 52D
section
53DDD
amount of interest as
52D
amount of export
cash subsidy as
53DDD
Section
53F(1)(c)
and (2)
amount of interest as
53F
as mentioned in
section 53F
section 53H
deed value as
53H
as mentioned in
section 53H and
the rule made
thereunder
67
as mentioned in
section 53DDD
44-3
, 30
2016
4,00,000/20,000/, 2016-17
20,000/-
52D
5%
4,00,000/-
53H
82C
(2)
30
( )
(d)
(2)
(d)
proviso
(2)
(regular source)
(3)

(3)
( )
()
68
(d)
set off
proviso
(2)
(d)
(2)
44-4
, 30
2016
3,00,000/,
52D

15,000/
6,00,000/,

(
82C
(
5%
60,000/
6,00,000/3,00,000/9,00,000/-
35,000/15,000/50,000/75,000/-
(15,000/- + 60,000/-)
25,000/-
44-5
,
20,00,000/1,00,000/
6,00,000/ 4,00,000/
(1)
30
2016

2016-17
5%
) : 4,00,000/: 15,000/
69
(2)
( -
) :
10,00,000/:

,
1,00,000/(3)
4,00,000/ : 600,000/10,00,000/-
92,500/15,000/77,500/-
1,00,000/-
(2)
, 2016-17
(4,00,000 + 6,00,000) = 10,00,000/(15,000 + 1,00,000) = 1,15,000/-
44-6
30
2016
,
20,000/-
5%
20,00,000/
1,00,000/
8,00,000/ 4,50,000/4,00,000/,
5%

2016-17
(1)
(2)
) : 4,50,000/: 20,000/
:
) :
70
4,50,000/ : 8,00,000/12,50,000/-
12,50,000/:

1,35,000/20,000/1,15,000/-
1,00,000/-,
,
1,15,000/-
(2)
(3)
: 20,000/-
(4) 016-17
(4,50,000 + 8,00,000 + 4,00,000) = 16,50,000/(20,000 + 1,15,000 + 20,000) = 1,55,000/-
(4)
( )
(4)
50
gross receipts
gross receipts
(4)
:
Serial
Classes of assessee
Rate of
No
minimum tax
1
Manufacturer of cigarette, bidi, 1% of the
chewing tobacco, smokeless gross receipts
tobacco or any other tobacco
products
2
Mobile phone operator
0.75% of the
gross receipts
3
Any other cases
0.60% of the
gross receipts:
71
,
gross receipts
.%
()
gross receipts
(1)
(

) gross receipts
(4)
(a)
(2) - gross
receipts
,
(4)
(a)

(3)
(4)
()
(2)
44-7
, 30
2016

-
gross receipts 50,00,000/,
gross receipts 40,00,000/

gross receipts 10,00,000/

:
15%
(1) 10,00,000/gross receipts

10,00,000 x 0.6% = 6,000/-
(2) 40,00,000/gross receipts

40,00,000 x 0.6% x (1535) = 10,286/-
(3)
(4)
6,000 + 10,286 =
16,286/-
72
(4)
gross receipts
( ) sale of goods
()
(
);
()
(5)
(4)-
(2)
44-8
,
0,00,000/,00,000/
,,/ 8,00,000/
30
2016
5%
30
82C
(4) -
(2)
(2)
: ,,/
(2)
: ,,/: (,, x %)= ,,/,,/
(4)
:
Gross receipts (
): 75,00,000/(2)
: (75,, x 0.6%)= 45,000/, -
82C
,,/
73
82C
44-9
,
4-
30
2016
%
,,/,
(,, x %) = 20,500/,
(,, + ,)
,,/-
4-10
,
30
,,/ ,00,000/-
2016-17
: (,, x %)= ,/: (75,00,000 x 0.60%) = 45,000/45,000/

74
30
2016
4-11
44-10
2,00,000/-
:
: (2,, x %)= 70,/: (75,00,000 x 0.60%) = 45,000/, 2016-17
: 70,000/82C
(1)
(2)
,
(regular source)

(regular tax)
(3)
(2)
-7
107I
from a Chartered Accountant

107F
46
(regular rate)
82C
45
107I
117A
,
other law for the time being in force,
prejudice to the provisions of section 75AA,
117A
117A
75
117A
any
without
75AA
47
129A
,
35

129A
,
(Statements)
report
Bangladesh
Accounting Standard (BAS)
Bangladesh Financial
Reporting Standard (BFRS)
(Statements)
Bangladesh Standards on Auditing (BSA)
,

48
134
,
interest

49

134
delay interest, additional amount,
XVI
,
152J

74
(ADR)
152J
2016
(ADR)
76
50
153
(3)
proviso
153

153
74
,
51
154
,
(1)
(1A)
154
,
(1A)
-
()
machine readable
()
52
electronic
158
,
(5)
electronically
computer readable
machine readable
computer readable
(6)
158
(6)
-
77
()
machine readable
()
53
electronic
electronically
computer readable
machine readable
computer readable
163
,
163
(3)
(p)
(pp)

(pp)
,

54
, ,
,
(1)
-
(y), (z)
184A
184A
(za)
, ,
() , ,
,
,
, (employee),
( )
,

-
;
(2) Monthly Payment Order (MPO)
,/- ;
(3)
employee,
78
55
184F
,
184F
,
,
,
,
2016

184F
56
185A
,
,
185A
(scope and application)

(clarification),
(explanation)
(directives)
(circular),
57
: Third Schedule
amortization
,
(2)
Third Schedule
79
10A ,
amortization
10A
58
Sixth Schedule
Part A
( ) Workers Participation Fund

:
21
[
, 2006 workers participation

fund
2(65)

,
21
, 2006
workers participation fund
50
50
50
2016-17
, Workers participation fund
52DD
58-1: Workers participation fund

58-1:
40,000/-
5%
40,000/-
5%
58-2: Workers participation fund
95,000/-
80
5%
58-2:
1,00,000/,
5%
5,000/
95,000/

(10,00,000 50,000) = 50,000/

5,000/
( )
32A
,

2016-17
()
32A
( )

33
,
33 Information
Technology Enabled Services (ITES)
Explanation
(online shopping) - (E-commerce)
ITES -
(E-commerce)
- ITES
, digital archiving of physical records ITES

2016-17
81
()
(SME)
39
(SME)
30
SME
39

2016-17
59
( )

, ,
257- / /,
10 , 2016
53BB 53BBBB ( )

0.0%
, ,
.%
, ,
207- / / ,
29 ,
53BB

0.60%

9
()
, ,
208- /
(1)
(2)
20%
2016-17
/,
29
:
20%;
82
()
(1)
, , 205- /
/,
( )
()
10%
(2)
29
:
10%;
, ,
258-//, 10 , 2016

:
( )
10%;
()
10%
, , -, 2017-18,
2018-19 2019-20
//5, 30 , 2015
()
60
,
, ,
, ,

194-
99-/5, 17 , 2015
68B

,
, , 259-//, ,
, () 11
11
83
() /
: 13
13
, 1984 VII
/
:
() / :
/
;
() /
: /
() ;
() /
: /
/

() /
: 14
, 14

14 ,
/
13
(1)
(
)
(2)
84
() , : 16
16

52
52
2016
() 5% : 17A
17A
[Coal, whether or not
pulverised, but not agglomerated, other coal (H.S Code:
2701.19.00)] %

1
2016
()
: 18
18
85
(1)
(2)
;
VII
,
VII
(
(3)

10
,
11
(person)
,
12-
-
);
(5)
);

(1)
(2)
(3)
(4)
( :
;
;
,
(6)
(7) ,
(8)
(9)
Sl
No
Challan*
Number
Challan
date
Bank
Name
Total
amount in
the
challan
Amount
relating to
this
certificate
Remarks
1
2
Total
In words:
*if payment is made in any other mode specified by the Board, provide
information relevant to that mode.
(10)
VII
86
VII
/ /
()
/

( ,
/
)
/ (
12)

() : 21
21

,
(
13)
(3)
87
employee
super annuation fund
(trustee)
21
() - 23
23
(
14)
Part I
Part II
Part III
employee
employee
/
employee
/
(cash reimbursement)
23
(1) employee
;
(2) employee
(assessment)
;
(3)
88
() : 24
24
(individual), (company)
(other than individual and company) (, -, )

(IT-11GA2016)
, ,

-
24B
24C

24D
24D
24A,
IT-11GHA2016
- ,
IT-11CHA2016
89
2016-17
,

(IT11GAGA)

() : 24A
24A

/ 52AA
24AA,
56 24AB
/
24AC
90
()
, : 25
25 , IT10B2016
( 16) -
(IT-11GA2016)
IT-10B2016

(IT-10B)
()
: 25A
25A IT10BB2016
( 17) -
(IT-11GA2016)
IT-10BB2016

()
/ 26
26
/
()
(IT-10B )
135
27 )
33I
33I proviso (1) employee (person with disability)

;
91
(2) employee , , ,

(reimburse) employee
(reimburse)

2016-17
() 38B
, , 38B
:
(a) Where an assessee carries on businessInitial capital
investment to be
shown
UptoTk 6 lakh
Rate of
Tax (Tk.)
3,000/-
Applicability
UptoTk 7 lakh
3,500/-
UptoTk 8 lakh
4,000/-
For the assessee not located

under any city corporation or
paurashava of district
headquarters;
For the assessee located at
Paurashava in district
headquarters and other area
excluding city corporation;
For assessee of any area;
UptoTk 10 lakh
5,000/-
UptoTk 15 lakh
10,000/-
(b) Where an assessee carries on profession as a lawyer or

doctor-
92
Length of
profession
Upto 3 years
Upto 4 years
Upto 5 years
Upto 10 years
Rate of
Applicability
Tax (Tk)
3,000/- For the assessee not located
under any city corporation or
paurashava of district
headquarters;
3,500/- For the assessee located at
Paurashava in district
headquarters and other area
excluding city corporation;
4,000/- For assessee of any area;
5,000/-
For assessee of any area.
() - 65C
65C
65C
(a) in case of a pharmaceutical industry(i)

for a turnover upto taka 5 crore, at the rate of 2%
(ii)
for a turnover in excess of taka 5 crore but upto10
crore, at the rate of 1%
(iii) for a turnover in excess of taka 10 crore, at the rate of
0.50%;
(b) in case of a food, cosmetics and toiletries industry(i)
for a turnover upto taka 5 crore, at the rate of 1%
(ii)
crore, at the rate of 0.5%
0.25%;
(c) in case of any other industries(i)
for a turnover upto taka 5 crore, at the rate of 0.5%
(ii)
crore, at the rate of 0.25%
0.1%.
93
61
, , 204-//, : 29 ,
() , 2012
()

()
;
()
()
, 152O
(8)

chapter,
, 1984
rule
, 1984
section
, 1984
2016-17 ,
, 1984 , /

, ,

, 2016, , ,
,
( )
( )
:
taxpolicynbr@yahoo.com
shabbir@nbr.gov.bd
94

-2

( , 64 )
,
-
Income-tax Ordinance, 1984 (Ord. No. XXXVI of 1984)
section 2(46) (person) -
- ( ),
, , -
, :
() ,,/- -() ,,/- -() ,,/- -() ,,/- -() ,,/- -() --
%
%
%
%
% :
,( )
,,/- ;
( ) ,,/- ;
( ) ,,/;
( )
,/- ;
;
() 95

()
,/,/,/-:
, (less developed
area) (least developed area)
,

, :()
()

% ,
%

%;
- (1) (person with disability)

, (
)
;
(2) (least developed area)
(less developed area) Income-tax Ordinance, 1984 (Ord.
No. XXXVI of 1984) section 45 sub-section (2A)
clauses (b) (c)

(least developed area) (less developed
area)
96
-
,
Income-tax
Ordinance, 1984 (Ord. No. XXXVI of 1984) (at the
maximum rate) ()
() (), (), () ()
() % :
publicly traded company ,
publicly traded
company ,
% Initial
Public Offerings (IPO)
,

%
;
()
publicly traded company ,
Income-tax
Ordinance, 1984 (Ord. No.
XXXVI of 1984) section 2
clause (20) sub-clauses (a),
(b), (bb), (bbb) (c)
--
97
%;
()
, , (
):
()
publicly traded company-
%;
()
publicly
traded company :
.%;
,
,
%
()
--
()
, , ,
-- %;
()
--
.%;
%:
,

%
, Pre Initial
Public Offering Placement
% ,

Publicly traded
company
%:
,

%
Initial Public Offerings
(IPO) ,

%
;
98
()
, (
)

,
,

Income-tax
Ordinance, 1984 (Ord. No. XXXVI
of 1984) section 2 clause (26)
sub-clause (dd)
, - %;
() , (
)
- %;
(4) , , , ,

45%;
-(5) ,
- %
- publicly traded company

, (
)

99

( , 65 )

- (assessee being individual) Income-tax
Ordinance, 1984 (Ord. No. XXXVI of 1984) section 80
, (statement of assets, liabilities and expenses)
(total net worth) ,

, :
() ()
() () () () -
,

,/-
100
%
%
%
% :

()
, 15
,, -//- Income-tax Ordinance,1984

(Ordinance No. XXXVI of 1984) section 185 ,
, Income Tax Rules, 1984
- , :- Rules rule 17A clause (c)
proviso
s (91)
s (91A)
, :(91A) Coal, whether or not pulverized, but not agglomerated,
other coal (H.S. Code: 2701.19.00);
-
,
() ,

, / ,
101

()
, 15
,, -//-Income-tax Ordinance, 1984

(Ordinance No. XXXVI of 1984) section 185 ,
() ,
- , :- (1) ()
, ;
(2) () () ;
: section 152O sub-section
(8)
;
-
,
() ,

-
,
102

()
, 15
, ,
- / /- Income-tax Ordinance,
1984 (Ordinance No. XXXVI of 1984) section 44 sub-section
(4) clause (b) , ,
/ , , , --//
,
-, 2017-18, 2018-19 2019-20
, :() 1%;
() 1%
103

()
, 15
, ,
(4) clause (b)
,
/
,
, , -- / /
104

()
, 15
, ,
(4) clause (b)
Ordinance section 53BB
0.60%
2 1 , 2016 30 , 2019

,

105

()
, 15
, ,
(4) clause (b)

, :( )
( )
%;
106

()
, 26
/ 10 ,
, ,
257- / / Income-tax Ordinance,
(4) clause (b)
Ordinance section 53BB
section 53BBBB ,
,
0.0%
2 1 , 2016
30 , 201
107

()
, 26
/ 10 ,
, ,
258- /
/- Income-tax Ordinance,
(4) clause (b)
-, 2017-18, 201819 2019-20
, :() 1%;
() 1%
108

(Name and address of the person or the office of the person issuing the certificate)
(office letterhead may be used)
Certificate of Deduction of Tax

[(section 58 of the Income Tax Ordinance, 1984 (XXXVI of 1984)]
No.
01
Name of the payee
Date
02
03
Address of the payee

Does the payee have a Twelve-digit TIN?
04
05
Twelve-digit TIN (if answer of 03 is Yes)

Period for which payment is made
From (date) to (date)
Yes
No
06. Particulars of the making of payment and the deduction of tax (add lines if necessary)
Sl
Date of
Description of
Section Amount of Amount
Remarks
payment payment
payment of tax
deducted
1
2
Total
07. Payment of deducted tax to the credit of the Government (add lines if necessary)
Sl Challan* Challan
Bank Name Total amount
Amount
Remarks
Number
date
in the challan relating to this
certificate
1
2
Total
In words:
*if payment is made in any other mode specified by the Board, provide information
relevant to that mode.
Certified that the information given above is correct and complete.
Name of the person issuing the certificate
Signature and seal
Designation
TCAN
Phone &E-mail
Date
109

(Name and address of the person or the office of the person issuing the certificate)
(office letterhead may be used)
Certificate of Collection of Tax

[section 58 of the Income Tax Ordinance, 1984 (XXXVI of 1984)]
No.
Date
01
Name of the person from whom tax has been collected:
02
Address
03
Does the person have a Twelve-digit TIN?
04
Twelve-digit TIN (if answer of 03 is Yes)
Yes
No
05. Particulars of tax collection (add lines if necessary)

Sl
Date of
Description of collection of Section
Collection
tax
1
2
Amount of tax
collected
Remarks
Total
06. Payment of collected tax to the credit of the Government (add lines if necessary)
Sl
Challan* Challan Bank Name
Total amount Amount
Remarks
Number
date
in the challan relating to
this
certificate
1
2
Total
In words:
*if payment is made in any other mode specified by the Board, provide information relevant to
that mode.
Certified that the information given above is correct and complete.

Name of the person issuing the certificate
Signature and seal
Designation
TCAN
Phone & E-mail
Date
110

Statement of Tax Deducted or Collected under Chapter VII
of the Income Tax Ordinance, 1984 (XXXVI of 1984)
For the Month of:
Name of the person or the office of the person by whom tax was deducted or
collected:
Address:
Particulars of the Person from whom tax is
deducted/collected
Name
Address
TIN
Sl.
No
1
Section
Amount of tax
deducted/collected
Date of tax
deduction/
collection
5
Payment to the credit of the Government

Challan*
Challan
Bank
Amount
No
Date
Name
9
10
11
12
Source of
deduction/
collection
6
Remarks
13
relevant to that mode
Signature and Seal
Name:
Designation:
TCAN :
Phone & E-mail:
Date of Signature (DD-MM-YYYY):
111

Statement of Tax Deducted from Salaries
under section 50 of the Income Tax Ordinance, 1984 (XXXVI of 1984)
For the Month of:
Name of the employer:
TIN:
Address:
Particulars of the employee from whom the deduction of tax is made
Name
Designation
TIN
2
3
4
Sl. No
1
Particulars of salaries
Allowances and
Value of
Any other
benefits paid in benefit not paid amount falling
cash
in cash
under the head
"Salaries"
Basic salary
including arrear
or advance
5
Amount of
Tax deducted
Payment of deducted tax to the credit of the

Government
Challan*
No.
Challan
Date
Bank
Name
Amount
Cumulative
deduction in
this month of
current year
11
12
13
14
15
10
Total
Remarks
16
I certify that(a) I am competent and authorized to make the statement;
(b) the particulars given in the statement are correct and complete.
Signature and Seal
Name:
Designation:
TCAN:
Phone & E-mail:
112

Statement regarding the payment of salary
under section 108 of the Income Tax Ordinance, 1984 (XXXVI of 1984)
Statement for Financial Year:
Name of the employer:
TIN:
Address:
PART I
Details of the payments made to employees
Sl.
No.
Name of the
employee
Designation
Twelve-digit
Taxpayers
Identification
Number
House rent
Value of rent free

accommodation or
value of any
concession in rent for
the accommodation
provided by the
employer
7
Periodical cash allowance

6
Conveyance
Entertainment
Total amount of salary,

wages, bonus, annuities,
pensions, gratuities,
commission, fees or profits
in lieu of salary and wages
including payments made at
or in connection with the
termination of the
employment and advance of
salary, etc.
5
Medical
Others, if any
Value of free
conveyance, full time
or part time, if any,
provided by the
employer
Value of free or
concessional passages
provided by the
employer
Salary paid by the

employer for
domestic and personal
services to the
employee
10
113
Employers
contribution to the
recognised provident/
superannuation/
pension fund
11
Eligible amount for

tax credit, if any, u/s
44(2)(b) of the
Ordinance for tax
credit
15
Value of any benefit

or annuity provided by
the employer free of
cost or at concessional
rate or any other sum
not included in the
preceding columns
12
Amount of
tax credit u/s
44(2)(b) of
the
Ordinance
16
Total amount liable to

tax under section 21 of
the Ordinance
Tax payable on the

amount in column 13
13
14
Net amount
of tax
payable
Tax
deducted
Tax paid to
the credit of
the
Government
Remarks
17
18
19
20
Mention the amount in taka ()

A.
A1
A2
A3
A4
B.
B1
B2
B3
B4
PART II
Payment made to the employees not having twelve-digit TIN
Number of employees without Twelve-digit TIN
Total amount of payments as salaries to employees
(payments constituting income classifiable under the head
"Salaries")
Total amount of such payments made to employees not
having twelve-digit TIN
Percentage of payment to employees not having twelve-digit

TIN (A3A2) x 100
Payment made to foreign employees
Number of foreign employees
Total amount of payments as salaries to employees
(payments constituting income classifiable under the head
"Salaries")
Total amount of such payments made to foreign employees
Percentage of payment to foreign employees
(B3B2) x 100
114
Sl
Name
employee
(1)
(2)
PART III
Details of cash reimbursement made to the employees
in addition to the amount mentioned in PART I
of Designation TwelveAmount
of Purpose
digit TIN cash
reimbursement
reimbursement
(3)
(4)
(5)
(6)
of
Mention the amount in taka ()

I certify that
(a)
the above statement contains a complete list of the total amount paid to employees;
(b)
the particulars above are correct and complete.
Signature & Seal
Name ......................................
Designation
115

National Board of Revenue
www.nbr.gov.bd
IT-11GA2016
RETURN OF INCOME
For an Individual Assessee
The following schedules shall be the integral part of this return and must be
annexed to return in the following cases:
Schedule 24A
if you have income from Salaries
Schedule 24B
if you have income from house property
Schedule 24C
if you have income from business or profession
Schedule 24D
if you claim tax rebate
photo
PART I
Basic information
01
Assessment Year
2
02
Return submitted under section 82BB?

(tick one)
Yes
No
03
Name of the Assessee
04
Gender
05
Twelve-digit TIN
06
Old TIN
07
Circle
08
Zone
09
Resident Status (tick one)
Resident
10
Tick on the box(es) below if you are:

10A
10C
11
A gazetted war-wounded
freedom fighter
Aged 65 years or more
Date of birth (DD-MM-YYYY)
Non-resident
10B
A person with disability
10D
A parent/legal guardian of a person with

disability
Income Year
12
to
13
If employed, employers name
14
Spouse Name
15
Spouse TIN (if any)
16
Fathers Name
17
Mothers Name
18
Present Address
19
Permanent Address
20
Contact Telephone
21
E-mail
22
National Identification Number
23
Business Identification Numbers
116
PART II
Particulars of Income and Tax
TIN
Amount
Particulars of Total Income

24
Salaries (annex Schedule 24A)
S.21
25
Interest on securities
S.22
26
Income from house property (annex Schedule 24B)
S.24
27
Agricultural income
S.26
28
Income from business or profession (annex Schedule 24C)
S.28
29
Capital gains
S.31
30
Income from other sources
S.33
31
Share of income from firm or AOP
32
Income of minor or spouse under section 43(4)
33
Foreign income
34
Total income (aggregate of 24 to 33)
S.43
Amount
Tax Computation and Payment

35
Gross tax before tax rebate
36
Tax rebate (annex Schedule 24D)
37
Net tax after tax rebate
38
Minimum tax
39
Net wealth surcharge
40
Interest or any other amount under the Ordinance (if any)
41
Total amount payable
42
Tax deducted or collected at source (attach proof)
43
Advance tax paid (attach proof)
44
Adjustment of tax refund [mention assessment year(s) of refund]
45
Amount paid with return (attach proof)
46
Total amount paid and adjusted (42+43+44+45)
47
Deficit or excess (refundable) (41-46)
48
Tax exempted income
117
PART III
Instruction, Enclosures and Verification
TIN
49
50
51
52
53
54
Instructions
1. Statement of assets, liabilities and expenses (IT-10B2016) and statement of life style
expense (IT-10BB2016) must be furnished with the return unless you are exempted from
furnishing such statement(s) under section 80.
2. Proof of payments of tax, including advance tax and withholding tax and the proof of
investment for tax rebate must be provided along with return.
3. Attach account statements and other documents where applicable
If you are a parent of a person with disability, has your spouse Yes
No
availed the extended tax exemption threshold? (tick one)
Are you required to submit a statement of assets, liabilities and Yes
expenses (IT-10B2016) under section 80(1)? (tick one)
Schedules annexed
24A
24B
24C
24D
(tick all that are applicable)
Statements annexed
IT-10B2016
IT-10BB2016
Other statements, documents, etc. attached (list all)
No
Verification and signature

55
Verification
I solemnly declare that to the best of my knowledge and belief the information given in this
return and statements and documents annexed or attached herewith are correct and complete.
Name
Signature
Date of Signature
Place of Signature
(DD-MM-YYYY)
For official use only

Return Submission Information
Date of Submission (DD MM YYYY)
2
Tax Office Entry Number
118

www.nbr.gov.bd
Individual
ACKNOWLEDGEMENT RECEIPT OF
RETURN OF INCOME
Assessment Year
2
Return under section 82BB? (tick one)
Yes
No
Twelve-digit TIN
Old TIN
Circle
Taxes Zone
Total income shown (serial 34)
Amount payable (serial 41)
Amount paid and adjusted (serial 46)
Amount of net wealth shown in IT-10B2016
Amount of net wealth surcharge paid
Signature and seal of the official receiving the return
Date of Signature
Contact Number of Tax Office
119

www.nbr.gov.bd
IT-10B2016
STATEMENT OF ASSETS, LIABILITIES AND EXPENSES

under section 80(1)of the Income Tax Ordinance, 1984 (XXXVI of 1984)
1.
2.
3.
01
Mention the amount of assets and liabilities that you have at the last date of the income year. All
items shall be at cost value include legal, registration and all other related costs;
If your spouse or minor children and dependent(s) are not assessee, you have to include their
assets and liabilities in your statement;
Schedule 25 is the integral part of this Statement if you have business capital or agriculture or nonagricultural property. Provide additional papers if necessary.
Assessment Year
2
03
02
Statement as on (DD-MM-YYYY)
04
TIN
Amount
Particulars
05
06
Business capital (05A+05B)

05A
Business capital other than 05B
05B
06A
Directors shareholdings in limited companies

(as in Schedule 25)
Non-agricultural property (as in Schedule 25)
06B
Advance made for non-agricultural property (as in Schedule 25)
07
Agricultural property (as in Schedule 25)
08
Financial assets value (08A+08B+08C+08D+08E)
09
08A
Share, debentures etc.
08B
Savings certificate, bonds and other government securities
08C
Fixed deposit, Term deposits and DPS
08D
Loans given to others (mention name and TIN)
08E
Other financial assets (give details)
Motor car (s) (use additional papers if more than two cars)
Sl
Brand name
Engine (CC)
1
2
120
Registration No.
10
Gold, diamond, gems and other items (mention quantity)
11
Furniture, equipment and electronic items
12
Other assets of significant value
13
Cash and fund outside business (13A+13B+13C+13D)

13A
Notes and currencies
13B
Banks, cards and other electronic cash
13C
Provident fund and other fund
13D
Other deposits, balance and advance (other than 08)
14
Gross wealth (aggregate of 05 to 13)
15
Liabilities outside business (15A+15B+15C)

15A
Borrowings from banks and other financial institutions
15B
Unsecured loan (mention name and TIN)
15C
Other loans or overdrafts
16
Net wealth (14-15)
17
Net wealth at the last date of the previous income year
18
Change in net wealth (16-17)
19
Other fund outflow during the income year (19A+19B+19C)

19A
Annual living expenditure and tax payments (as IT-10BB2016)
19B
Loss, deductions, expenses, etc. not mentioned in IT-10BB2016
19C
Gift, donation and contribution (mention name of recipient)
20
Total fund outflow in the income year (18+19)
21
Sources of fund (21A+21B+21C)
22
21A
Income shown in the return
21B
Tax exempted income and allowance
21C
Other receipts and sources
Shortage of fund, if any (21-20)

23
Verification
statement and the schedule annexed herewith are correct and complete.
Name
Signature and date
121
SCHEDULE 25
tobe annexed to the Statement of Assets, Liabilities and Expenses (IT-10B2016)
01
Assessment Year
02
03
Shareholdings in limited companies as director
TIN
No. of shares
Value
1
2
3
4
04
Non-agricultural property at cost

value or any advance made for such
property (description, location and
size)
1
Value at the
start of income
year
increased/
decreased
during the
income year
Value at the
last date of
income year
Value at the
start of income
year
increased/
decreased
during the
income year
Value at the
last date of
income year
2
3
4
05
Agricultural property at cost value

(description, location and size)
1
2
3
4
(Provide additional paper if necessary)
Name
Signature & Date.
122

www.nbr.gov.bd
IT-10BB2016
STATEMENT OF EXPENSES RELATING TO LIFESTYLE

under section 80(2) of the Income Tax Ordinance, 1984 (XXXVI of 1984)
01
Assessment Year
2
03
02
Statement as on (DD-MM-YYYY)
2
04
TIN
Particulars
05
Expenses for food, clothing and other essentials
06
Housing expense
07
Auto and transportation expenses (07A+07B)
07A
Drivers salary, fuel and maintenance
07B
Other transportation
08
Household and utility expenses (08A+08B+08C+08D)
08A
Electricity
08B
Gas, water, sewer and garbage
09
10
11
12
13
14
Amount
Comment
08C
Phone, internet, TV channels subscription
08D
Home-support staff and other expenses
Childrens education expense
Special expenses (10A+10B+10C+10D)
10A
Festival, party, events and gifts
10B
Domestic and overseas tour, holiday, etc.
10C
Donation, philanthropy, etc.
10D
Other special expenses
Any other expenses
Total
expense
relating
to
lifestyle
(05+06+07+08+09+10+11)
Payment of tax, charges, etc. (13A+13B)
13A
Payment of tax at source
13B
Payment of tax, surcharge or other amount
Total amount of expense and tax (12+13)

15
Verification
statement is correct and complete.
Name
Signature and date.
123

SCHEDULE 24A
Particulars of income from Salaries
Annex this Schedule to the return of income if you have income from Salaries
01
Assessment Year
02
Particulars
03
04
05
Amount
(A)
06
07
08
09
Basic pay
Special pay
Arrear pay (if not included in taxable
income earlier)
Dearness allowance
House rent allowance
Medical allowance
Conveyance allowance
10
11
12
13
14
15
Festival Allowance
Allowance for support staff
Leave allowance
Honorarium/ Reward/Fee
Overtime allowance
Bonus / Ex-gratia
16
17
Other allowances
Employers contribution to a
recognized provident fund
Interest accrued on a recognized
provident fund
Deemed income for transport facility
18
19
20
21
Deemed income for free furnished/

unfurnished accommodation
Other, if any (give detail)
22
Total
TIN
Tax
exempted
(B)
All figures of amount are in taka ()
Name
Signature & Date
124
Taxable
(C = A-B)

SCHEDULE 24B
Particulars of income from house property
Annex this Schedule to the return of income if you have income from house property
01
Assessment Year
02
For each house property

03
Description of the house property
03A
Address of the property
TIN
03B
Total area
03C
Share of the asessee (%)

Amount
Income from house property

04
Annual Value
05
Deductions (aggregate of 05A to 05G)

05A
Repair, Collection, etc.
05B
Municipal or Local Tax
05C
Land Revenue
05D
Interest on Loan/Mortgage/Capital Charge
05E
Insurance Premium
05F
Vacancy Allowance
05G
Other, if any
06
Income from house property (04-05)
07
Incase of partial ownership, the share of income
Provide information if income from more than one house property

08
Aggregate of income of all house properties (1+2+3+- - - )
(provide additional papers if necessary)
1
(Income from house property 1)
Name
Signature & Date
125

SCHEDULE 24C
Summary of income from business or profession
To be annexed to return by an assessee having income from business or profession
01
Assessment Year
03
Type of main business or profession
02
04
Name (s) of the business or

05
profession (as in trade licence)
Use serial numbers if more names and addresses
TIN
Address(es)
Amount
Summary of Income
06
Sales/ Turnover/ Receipts
07
Gross Profit
08
General, administrative, selling and other expenses
09
Net Profit (07-08)

Amount
Summary of Balance Sheet

10
Cash in hand & at bank
11
Inventories
12
Fixed assets
13
Other assets
14
Total assets (10+11+12+13)
15
Opening capital
16
Net profit
17
Withdrawals in the income year
18
Closing capital (15+16-17)
19
Liabilities
20
Total capital and liabilities (18+19)
Name
Signature & Date
126

SCHEDULE 24D
Particulars of tax credit/rebate
To be annexed to return by an assessee claiming investment tax credit
(Attach the proof of claimed investment, contribution, etc.)
01
Assessment Year
02
TIN
Particulars of rebatable investment, contribution, etc.

03
Life insurance premium
04
05
06
07
08
Contribution to deposit pension scheme (not exceeding allowable

limit)
Investment in approved savings certificate
Investment in approved debenture or debenture stock, Stock or
Shares
Contribution to provident fund to which Provident Fund Act,
1925 applies
Self contribution and employers contribution to Recognized
Provident Fund
09
Contribution to Super Annuation Fund
10
Contribution to Benevolent Fund and Group Insurance Premium
11
Contribution to Zakat Fund
12
Others, if any ( give details )
13
Total allowable investment, contribution etc.
14
Eligible amount for rebate (the lesser of 14A, 14B or 14C)

14A
Total allowable investment, contribution, etc. (as in 13)
14B
. . % of the total income (excluding any income for

which a tax exemption or a reduced rate is applicable
under sub-section (4) of section 44 or any income from
any source or sources mentioned in clause (a) of subsection (2) of section 82C.)
1.5 crore
14C
15
Amount of tax rebate calculated on eligible amount (Serial 14)

under section 44(2)(b)
Name
Signature & Date
127
Amount

Application of time extension for return submission
[section 75(6) of the Income Tax Ordinance, 1984 (XXXVI of 1984)]
Applicants Copy
Assessment Year
01
03
TIN
04
Circle
06
Applied extension upto

(DD MM YYYY)
07
Reasons for time extension
08
Signature and Date
02
Address
05
Taxes Zone
Name
Signature
Date of Signature
(to be signed by the person who will sign the

return under section 75(3)
Place of Signature
09
Time extended upto

(DD MM YYYY)
10
11
Signature and seal of the Deputy Commissioner of Taxes
128
Application of time extension for return submission

[section 75(6) of the Income Tax Ordinance, 1984 (XXXVI of 1984)]
Ofiice Copy
Assessment Year
01
03
TIN
04
Circle
06
Applied extension upto

(DD MM YYYY)
07
Reasons for time extension
08
Signature and Date
02
Address
05
Taxes Zone
Name
Signature
Date of Signature
(to be signed by the person who will sign the

return under section 75(3)
Place of Signature
09
Time extended upto

(DD MM YYYY)
10
11
Signature and seal of the Deputy Commissioner of Taxes
129

IT-11GHA2016
www.nbr.gov.bd
RETURN OF INCOME
For a company as defined under clause (20) of section 2
01
Assessment Year
2
03
04
Address
07
PART I
Basic Information
02
Return submitted under section
(tick one)
82BB
82 (proviso) Other
05
Phone(s)
06
E-mail
Type (tick one)

07A
Public limited
07B
Private limited
07C
Local authority
07D
Other
If other, mention the type

08
12-digit TIN
09
Old TIN
10
Circle
11
Zone
12
Incorporation number
13
Incorporation date
14
Income year
15
Resident status (tick one)
to
Resident
16
Main business
17
Business Identification Number(s)
18
Any export in the income year?

(tick the box if YES)
Name of auditor(s)
19
Main export item (if applicable)
21
Audit report date
20
130
Non-resident
PART II
TIN
A.
22
23
Amount

S.22
S.24
24
Income from house property (annex Schedule

24B)
Agricultural income
25
Income from business or profession
S.28
26
Capital gains
S.31
27
S.33
28
Total income (22+23+24+25+26+27)
S.26
Amount
B. Tax Computation and Payment

29
Tax computed on total income
30
Net tax after tax rebate (if any)
31
Minimum tax
32
33
34
35
36
37
38
39
131
PART III
Particulars of Tax Benefits
TIN
A. Income enjoying tax exemption (provide additional paper if necessary)
40
Income exempted from tax
Source
Section
SRO
Amount
1
2
3
B. Income enjoying reduced tax rate(s) (provide additional paper if necessary)
41
Income subject to reduced rate of tax
Source
Section
SRO
Amount
1
2
3
C. Amount of tax benefits enjoyed

42
Tax payable if there were no exemption or reduced rate
43
Tax payable with exemption or reduced rate
44
Amount of tax benefits (42- 43)
45
Tax rebate
46
Tax benefits and rebate (44+45)
132
Amount
PART IV
Financial Statements
TIN:
A. Income Statement
Current
Income Year
47
48
VAT (if any)
49
Net Sales/ Turnover/ Receipts (47-48)
50
Cost of Sales
51
Gross Profit (49-50)
52
Other operating income
53
General & Administrative expenses

53A
54
Selling & Marketing expenses

54A
55
Expenses paid in cash
Other operating expenses

55A
56
Profit from operation {(51+52)-(53+54+55)}
57
Financial expenses
57A
Expenses paid to non-resident
58
Income from associates/subsidiaries
59
Any other business income
60
Profit before tax
133
Previous
Income Year
TIN
B. Balance Sheet
61
Non-current assets (61A+61B+61C+61D+61E)

61A
62
61B
Property, plant and equipment, software,

etc.
Intangible assets
61C
Financial assets (other than 61D)
61D
Investments and loans to affiliated entities
61E
Other non-current assets
Current assets (62A+62B+62C+62D+62E)

62A
Inventories
62B
Trade and other receivables
62C
Advance, deposits and prepayments
62D
Cash, bank and cash equivalents
62E
Other current assets
63
Total Assets (61+62)
64
Equity (64A+64B+64C)
65
66
67
Current
Income Year
64A
Paid-up capital
64B
Reserves & Surplus
64C
Retained earnings
Non-current liabilities (65A+65B+65C+65D)

65A
Bonds / Debentures
65B
Long term borrowings
65C
Loans from affiliated entities
65D
Other non-current liabilities
Current liabilities (66A+66B+66C+66D)

66A
Short term borrowings
66B
Creditors/Payables
66C
Provisions
66D
Others
Total Equity and Liabilities (64+65+66)
134
Previous
Income Year
PART V
Other Particulars
TIN
A.
68
Particulars of bank accounts (provide additional paper if more names)

Name of bank(s)
Account number(s)
Branch name
(if applicable)
1
2
3
4
5
B.
69
Particulars of directors (provide additional paper if more names)

Name of director(s)
TIN
% of share in
paid-up capital
1
2
3
4
5
C.
70
Particulars of affiliated entities (provide additional paper if more names)

Name(s) of affiliated entity
TIN
1
2
3
4
5
135
Type (company, firm etc.)
PART VI
Instruction, Enclosures and Verification
TIN
71
72
73
Instructions
(1) The Return shall be:
(a) signed and verified by the person as specified in section 75, and
(b) accompanied by(i) statements of accounts audited by a Chartered Accountant;
(ii) depreciation chart as per THIRD SCHEDULE of the Ordinance;
(iii) computation of income in accordance with the provisions of the
Ordinance;
(iv) Schedule 24B if the assessee has income from house property;
(2) In this return, two entities shall be affiliated entities if they belong to a common
group of companies or have more than twenty five percent common shareholders
or directors or run by a common management;
(3) All amounts shall be in rounded up taka ().
Schedules, statements, documents, etc. attached (list)
Verification
I solemnly declare that(a) to the best of my knowledge and belief the information given in this return
and statements and documents annexed or attached herewith are correct and
complete;
(b) I am signing this return in my capacity as - - - - - - - - - - - - - - - - - - - - - - - and I am competent to sign this return and verify it.
Name
Signature
Designation
Date of Signature (DD-MM-YYYY)
2
Place of Signature

2
136

www.nbr.gov.bd
Company
RETURN OF INCOME
Assessment Year
Return submitted under section

(tick one)
82BB
82 (proviso)
Other
Twelve-digit TIN
Old TIN
Circle
Taxes Zone

Date of Signature
Contact Number of Tax Office.
137

www.nbr.gov.bd
IT-11CHA2016
RETURN OF INCOME
For an assessee other than an individual or a company
The following schedules shall be the integral part of this return and must be annexed to
return in the following cases:
Schedule 24A
if you have income from Salaries
Schedule 24B
if you have income from house property
Schedule 24D
if you claim tax rebate
01
Assessment Year
PART I
Basic information
02
Return under section 82BB
(tick one)
Yes
No
03
04
Type of the assessee (tick one)

04A
A firm
04B
An association of person
04C
Other
If other, mention type
05
Address
06
Phone
07
E-mail
08
Twelve-digit TIN
09
Old TIN
10
Circle
11
Zone
12
Income year
13
Resident status (tick one)
Resident
14
Commencement/ Registration date
15
16
Registering authority (if applicable)
17
Business Identification Number(s)
138
Non-resident
Commencement/Registration
number
PART II
(Some particulars are related only to Hindu Undivided Family)
TIN
:
A.
18
Amount

Salaries (annex Schedule 24A)
S.21
19
S.22
20
Income from house property (annex Schedule 24B)
S.24
21
Agricultural income
S.26
22
Income from business or profession
S.28
23
Capital gains
S.31
24
S.33
25
Share of income from firm or AOP (where applicable)
26
Income of minor or spouse under section 43(4)
27
Foreign income
28
Total income (aggregate of 18 to 27)
B.
29
S.43
Amount
Tax Computation and Payment

Gross tax before tax rebate
30
Tax rebate in applicable case (annex Schedule 24D)
31
Net tax after tax rebate
32
Minimum tax
33
34
35
36
37
38
39
40
41
Tax exempted income
139
PART III
Particulars of income from business or profession
TIN
:
42
Main business or profession (type)
43
Name of the business (as in the trade licence)
44
44A
Are the accounts audited?
44B
If Yes, the name of auditor(s)
44C
Audit report date
45
Yes
Name of partners or members in case of firm or

AOP(provide additional paper if more names)
1.
No
TIN
2.
3.
4.
Amount
Income Statement
46
47
VAT (if any)
48
Net Sales/ Turnover/ Receipts (46-47)
49
Cost of Sales
50
Gross Profit (48-49)
51
General & Administrative expenses
52
Selling & Marketing expenses
53
Other expenses
54
Net Profit (50-51-52-53)
55
Any other income from business or profession
56
Profit before tax (54+55)
140
TIN
Amount
Balance Sheet
57
58
Non-current assets (57A+57B+57C+57D)

57A
Property, plant and equipment, software, etc.
57B
Intangible assets
57C
Financial assets
57D
Other non-current assets
Current assets (58A+58B+58C+58D+58E)

58A
Inventories
58B
Trade and other receivables
58C
Advance, deposits and prepayments
58D
Cash, bank and cash equivalents
58E
Other current assets
59
Total Assets (57+58)
60
Capital (60A+60B-60C)
61
62
63
60A
Opening capital
60B
Profit before tax (serial 56)
60C
Withdrawals
Non-current liabilities (61A+61B+61C)

61A
Bank loans
61B
Other borrowings
61C
Other non-current liabilities
Current liabilities (62A+62B+62C)

62A
Short term borrowings
62B
Creditors/Payables
62C
Other current liabilities
Total Equity and Liabilities (60+61+62)
141
PART IV
Enclosures and Verification
TIN
64
Are the accounts required to be audited?
Yes
No
65
Have you submitted audited accounts?
Yes
No
66
Schedules annexed
67
68
24A
24B
24D
Verification
complete;
Name
Signature
Designation
Date of Signature (DD MM YYYY)
2
Place of Signature

2
142

www.nbr.gov.bd
Other than individual

or company
RETURN OF INCOME
Assessment Year
Return under section 82BB (tick one)
Yes
No
Twelve-digit TIN
Old TIN
Taxes Circle
Taxes Zone

Date of Signature
143

IT-11GAGA
Form of return of income under the Income-taxOrdinance, 1984
(Ord. XXXVI OF 1984)

(Return under section 82D)
Assessment Year: . . . . . . .
1. Name of the Assessee: . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. TIN:
3. (a) Circle:
(b) Taxes Zone:
4. Status: Individual/Firm/AOP (please tick)
5. Present Address:. . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
......................................................
6. Father's Name: . . . . . . . . . . . . . . . . . . . .
7. Mothers Name: . . . . . . . . . . .. . . .
8. Spouses Name:. . . . . . . . . . . . . . . . . . . . .
9. Date of Birth: . . .. . . . . . . . . .. . . .
10. Mobile/Telephone:. . . . . . . . . . . . . . . . . .
11. E-mail (if any): . . . . . . . . . . . . . .
12. National ID No: . . . . . . . . . . . . . . . . . . . .
13. Nature of Business/Profession: . .
14. Total income
Tk.
15. Net tax payable

16. Tax paid on the basis of this return
:
:
Tk.
(a) Amount (in figure):
(b) Pay order/challan No:
(c) Date:
Verification
I, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ., father/husband . . . . . . . . . . . . . . . . . .
.....
TIN: . . . . . . . . . . . . . . . . . . . . . . . . . . . ., solemnly declare that to the best of my knowledge
and belief the information given in this return is correct and complete.
Place: . . . . . . . . . . . . .
Date :. . . . . . . . . . . .
Signature of the Assessee
N.B Please see the brief instructions overleaf before filling up the return.
..................................................................................................................
Brief Instructions for calculating income of an individual assessee.

If required, please get help from Income-tax Ordinance, 1984 (Ord. XXXVI of 1984), and
Income Tax Rules, 1984.
144
1. Particulars of Income and Tax

A. Income from business/profession:
(a) Total sale/receipts/commission (As per section 28):
(b)Total
expenses
of
business
or
profession
manufacturing/trading/profit-loss accounts)(section 29):
(c) Net profit/income [(a)-(b)]:
Net tax payable
B. Rate of tax
In case of business:
Initial capital to
Rate of
be shown
Tax (Tk.)
UptoTk 6 lakh
3,000/UptoTk 7 lakh
3,500/-
UptoTk 8 lakh
4,000/-
UptoTk 10 lakh
5,000/UptoTk 15 lakh
10,000/In case of profession:
Length of
Rate of
profesison
Tax (Tk.)
Upto 3 years
3,000/Upto 4 years
3,500/-
Upto 5 years
Upto 10 years
4,000/5,000/-
Amount in Tk.
(As
per
Applicability
For the assessee not located under any city corporation or
any paurashava of district headquarters;
For the assessee located at Paurashava in district
headquarters and other area excluding city corporation;
For assessee of any area
Applicability
For the assessee not located under any city corporation or
any paurashava of district headquarters
For the assessee located at Paurashava in district
headquarters and other area excluding city corporation;
For assessee of any area.;
...................................................................................................................
Acknowledgement Receipt
Serial No. in return register: .............. Date of submission of Return:
...........................................
Received
income
tax
return
from
Mr./Mrs.
.................................
TIN
.................................for the Assessment Year:.................. Income shown in the return Tk.
................................and tax paid Tk. ...................................
Seal
Signature of
the Deputy Commissioner of Taxes/Officer
in Charge
Circle............., Taxes Zone.......
145

www.nbr.gov.bd
RETURN OF WITHHOLDING TAXES

under section 75Aof the Income Tax Ordinance, 1984 (XXXVI of 1984)
1. The following schedules shall be integral part of the returnSchedule 24AA, if tax withheld under section 52AA
Schedule 24AB, if tax withheld under section 56
Schedule 24AC, if tax withheld from certain sources.
2. First Return shall be filed by thirty first day of January of the financial year in which the deduction or
collection was made;
Second Return shall be filed by the thirty first day of July of the next financial year following the year
in which the deduction or collection was made.
01
PART I
Basic information
Return for the Financial Year
02
First Return
2
03
04
Second Return
Name of the Person

Type of the person (tick one)
04A A company
04B
A co-operative society
04C
04D
Other
An NGO
05
TIN
06
TCAN
07
Circle
08
Zone
09
Address
10
Phone(s)
11
13
14
Fax
Main business (sector)
If you are a liaison or a branch office:
12
E-mail
14A
Name of the parent company
14B
Tax residence of the parent company
146
PART II
Particulars of tax withheld
TIN
15
TCAN
Sources and amount of tax withheld

Sl
Sources
Section
Salaries
B
C
D
Execution of a contract
Supply of goods
Manufacture,
process
or
conversion
Printing, packaging or binding
Deduction from payment of
royalties etc.
Deduction from the payment of
services
(attach
Schedule
24AA)
L/C commission
52(1)(a)
52(1)(b)
52(1)(c)
Freight forward agency

commission
Payment to resident person
against services provided to
foreign person
Deduction of tax from the
service of international gateway
service in respect of phone call
Deduction from payment on
account of local letter of credit
House/office rent
52M
Collection of tax from export of

knit-wear and woven garments,
etc.
Collection of tax from export of
any good except certain items
Payment to actor/actress
Payment as commission or
discount for distribution of
goods
Interest on savings and fixed
deposit
53BB
E
F
G
H
I
J
L
M
N
O
P
Q
50
147
52(1)(d)
52A
52AA
52I
52Q
52R
52U
53A
53BBBB
53D
53E
53F
No. of
persons from
which tax
withheld
Amount of
tax withheld
S
T
U
V
W
X
53K
53P
54
56
Payment of the tax withheld to the credit of the government

16A
Total amount withheld
16B
Total amount paid to the credit of the

Government
Excess or deficit of payment (if any)
16A-16B
16C
17
53G
53J
PART III
Particulars of payment of tax withheld
(attach proof of payments)
TCAN
TIN
16
Insurance commission
Rental value of vacant land,
plant or machinery
Advertising bill of newspaper or
magazine
Deduction of tax from any sum
paid by real estate developer to
land owner
Dividends
Deduction from payment to
non-residents (attach Schedule
24AB)
Sources not mentioned above
(Attach Schedule 24AC)
Details of payment of the tax withheld to the credit of the government (add lines if
necessary)
Sl
Challan* No.
Date
Bank
Amount
(1)
(2)
(3)
(4)
(5)
(6)
148
(7)
(8)
(9)
(10)
(11)
(12)
17A
Total payment to the credit of the government
PART IV
Enclosures and Verification
TIN
TCAN
18
Schedules annexed
24AA
24AB
19
20
Verification
complete;
Name
Signature
Designation
Date of Signature (DD-MM-YYYY)
Place of Signature
149
24AC

2
0
2

www.nbr.gov.bd
Withholding
RETURN OF WITHHOLDING TAX
2
First Return
Second Return
Name of the Person

TIN
TCAN
Circle
Zone
Date of Signature
150
Schedule 24AA
under section 52AAof the Income Tax Ordinance, 1984 (XXXVI of 1984)
TIN
TCAN
First Return
Second Return
Sl
Sources
1
2

Professional service , technical services fee, or
Catering service
Cleaning service
Collection and recovery agency
Management of events, training, workshops
etc.
Supply of manpower
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
No. of persons
from which tax
withheld
Meeting fees, training fees or honorarium
Mobile network operator, technical support
service provider or service delivery agents
engaged in mobile banking operations
Private container port or dockyard service
Shipping agency commission
Stevedoring/berth operation commission
18
Any other services not mentioned above
Total
Name
Signature & Date
151
Amount of tax
withheld
Schedule 24AB
under section 56of the Income Tax Ordinance, 1984 (XXXVI of 1984)
TIN
2
TCAN
First Return
Second Return
Sl
Sources
1
2

11
12
13
Professional service, technical services,

technical know-how or technical assistance
Architecture, interior design or landscape
design, fashion design or process design
Charge or rent for satellite, airtime or
frequency, rent for channel broadcast
Legal service
Management
service
including
event
management
Commission
intangibles
Interest
14
15
16
17
18
19

Contact or sub-contract
Supply
Capital gain
Insurance premium
20
21
22
23
24
Dividend
Artist, singer or player
Exploration or drilling in petroleum operations
4
5
6
7
8
9
10
No. of persons
from which
tax withheld
152
Amount of tax
withheld
25
26
27
Total
Any service for making connectivity between

oil or gas field and its export point
Any payments against any services not
mentioned above
Any other payments
Name
Signature & Date
Schedule 24AC
Particulars of tax withheld under sources not mentioned in serial 15(A X) of
Part II of the Withholding Tax Return
TIN
TCAN
First Return
Second Return
Sl
Sources
(provide additional papers if more sources)
1
2
3
4
5
6
7
8
Total
153
No. of persons
from which tax
is withheld
Amount of tax
withheld

Notice of demand/refund
under section 135(1) of the Income Tax Ordinance, 1984.
To
. . . . . . . . . . . . . . . . . ..
. . . . . . . . . . . . . . . . . ..
. . . . . . . . . . . . . . . . . ..
Status . . . . . . . . . . . . . . . . . . . .
TIN . . . . . . . . . . . . . . . . . . . .
1. This is to give you notice that the sum of Taka . . . . . . . . (In words, Taka. . .. . . . . .)
as specified below has been determined to be payable by/refundable to you for the
assessment year(s) . . . . . . . . . . . . . . . . . . . .:
Income tax
....................
Surcharge
....................
Interest
....................
Delay interest
. . . . . . . . . . . . . . . . . . . . .
Penalty
....................
Any other sum (u/s . . .. )
....................
2. You are required to pay the amount mentioned above on or before . . . . .. . . . . . . . . . . .
by challan/ demand draft/ pay order/ account payee cheque of a scheduled bank, as
prescribed by Income Tax Rules, 1984.
3. Failure to pay the said amount by the date specified above will entail penalty or other
legal consequences under the provisions of the Income Tax Ordinance, 1984.
4. If you intend to appeal against the order of assessment, penalty, interest or any other
matter which is subject to appeal under the provisions of the Income Tax Ordinance,
1984, you may file an appeal to the authority and within the time as mentioned below:
Authority
Appellate Additional/Joint
Commissioner of Taxes, . . . . . . .
............................
Commissioner of Taxes (Appeals)
............................
Taxes Appellate Tribunal. . . . . . .

. . . . . . . . . . . .. . . . . . . . . . . . . . .
Time
within forty five days(a) in the case where the appeal is related
to assessment or penalty, from the date
of service of this notice, and
(b) in any other case, from the date on
which the intimation of the order to be
appealed against is served.
within sixty days of the date on which
the order sought to be appealed against is
communicated.
Date:
Place:
Deputy Commissioner of Taxes

Circle:
Taxes Zone:
154

Rule-16: Deduction of tax from payment to contractors, etc.-The rate of
deduction of income tax under section 52 shall be the following(a) subject to clause (c), in case of a payment made against the execution
of a contract as mentioned in clause (a) of sub-section (1) of section
52, the deduction on payment shall be at the following rateSl.
Amount
Rate of
No.
deduction of
tax
1
Where base amount does not exceed taka
Nil
2 lakh
2
Where base amount exceeds taka 2 lakh
1%
but does not exceed taka 5 lakh
3
2%
4
3%
5
4%
but does not exceed taka 1 crore
6
Where base amount exceeds taka 1crore
5%
7
Where base amount exceeds taka 5 crore
6%
8
7%;
(b) Subject to clause (c), in case of a payment for
(i) supply of goods; or
(ii) manufacture, process or conversion; or
(iii) printing, packaging or binding;
the deduction on payment shall be at the following rateSl.
No.
Amount
Where base amount does not exceed taka

20 lakh
2
3
155
Rate of
deduction of
tax
3%
4%
5%;
(c) the rate of deduction from the following classes of persons shall beSl.
Amount
Rate of
No.
deduction of
tax
1
In case of oil supplied by oil marketing
companiesNil
(a) Where the payment does not exceed
taka 2 lakh
(b) Where the payment exceeds taka 2 lakh
0.60%
2
3
4
5
In case of oil supplied by dealer or agent

(excluding petrol pump station) of oil
marketing companies, on any amount
In case of supply of oil by any company
engaged in oil refinery, on any amount
In case of company engaged in gas
transmission, on any amount
In case of company engaged in gas
distribution, on any amount
1%
3%
3%
3%:
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 to whom the deduction
is to be made under this rule is otherwise exempted from tax or subject to a
reduced rate of tax in any income year under any provision of this
Ordinance, the payment referred to in this rule shall be made without any
deduction or with deduction at a lesser rate, as the case may be, for that
income year.
156
Rate of deduction from the payment of certain services under section

52AA
SL.
No
1
2
9
10
Description of service and

payment
Advisory or consultancy
service
Professional service ,
technical services fee, or
Catering service
(c) on commission
(d) on gross amount
Cleaning service
(c) on commission
(d) on gross amount
Collection and recovery
agency(c) on commission
(d) on gross amount
Management of events,
training, workshops etc.
(c) on commission
(d) on gross amount
(c) on commission
(d) on gross amount
Supply of manpower
(c) on commission
(d) on gross amount
Meeting fees, training fees
or honorarium
157

(% of base amount)
Where base
Where base
amount does
amount exceeds
not exceed
Tk. 25 lakh
Tk. 25 lakh
10%
12%
10%
12%
10%
1.5%
12%
2%
10%
1.5%
12%
2%
10%
1.5%
12%
2%
10%
1.5%
12%
2%
10%
1.5%
12%
2%
10%
1.5%
6%
12%
2%
8%
10%
12%
SL.
No
Description of service and

payment
11
12
Mobile network operator,

technical support service
provider or service delivery
agents engaged in mobile
banking operations
13
14
15
16
17
18

(% of base amount)
Where base
Where base
amount does
amount exceeds
not exceed
Tk. 25 lakh
Tk. 25 lakh
10%
12%
10%
12%
6%
8%
Private container port or

dockyard service
Shipping agency
commission
Stevedoring/berth operation
commission
6%
8%
6%
8%
10%
12%
3%
4%
10%
12%:
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
158

Rate of deduction from income of non-residents under section 56:
SL.
No
1
Rate of
deduction
of tax
20%
20%
Professional service, technical services, technical

know-how or technical assistance
Architecture, interior design or landscape design,
fashion design or process design
20%
20%
Charge or rent for satellite, airtime or frequency,

rent for channel broadcast
Legal service
Management service including event management
20%
Commission
20%
10
20%
11

intangibles
Interest
12
20%
13
15%
14
7.5%
15
7.5%
16
Contractor or sub-contractor of manufacturing,

process or conversion, civil work, construction,
engineering, or work of similar nature
Supplier
17
Capital gain
15%
18
Insurance premium
10%
4
5
6
159
20%
20%
20%
20%
7.5%
SL.
No
Rate of
deduction
of tax
15%
19
20
21
Dividend(c) company-----(d) any other person, not being a company-----Artist, singer or player
22
23
Exploration or drilling in petroleum operations
5.25%
24
5.25%
25
Any service for making connectivity between oil

or gas field and its export point
Any payments against any services not mentioned
above
Any other payments
5.25%
26
27
20%
30%
30%
30%
160
20%
30%.
cwiwk 31
Major sources of income subject to deduction or collection of tax, advance
payment of tax and presumptive tax:
Serial
No
1
Heads
Salaries
(Section 50)
Salaries
(Government)
[Sub-section (1A)
of section 50]
Withholding
authority
Any person
responsible for
making such payment
Drawing and
Disbursing Officer
(DDO)
Rate
deduction at
the average
rate
deduction at
the average
rate
To be paid in
favour of
Respective
Zone
Respective
Zone
Discount on the
real value of
Bangladesh Bank
Bills
(Section 50A)
Any person responsible

for making such
payment
maximum
rate
LTU
Interest or profit on
securities
(Section 51)
5%
LTU
(a) Execution of
contract, other than
a contract for
providing or
rendering a service
mentioned in any
other section of
Chapter VII.
Any person
responsible for issuing
any security of the
government or
approved by the govt.
Specified person as
mentioned in section 52
As prescribed
in Rule 16.
(
28
)
Dhaka - Zone2, Dhaka

ChittagongZone-2
Chittagong
OtherRespective
Zone
(b) Supply of
goods;
(c)Manufacture,
process or
conversion;
(d) Printing,
packaging or
binding
(Section 52 & Rule
16)
161
Serial
No
5
Heads
Royalties, franchise,
fee for issuing
license, brand name,
patent, invention,
formula, process,
method, design,
pattern, know-how,
copyright,
trademark, trade
name, literary or
musical or artistic
composition, survey,
study, forecast,
estimate, customer
list or any other
intangibles.
(Section 52A)
(1) Advisory or
consultancy service
Withholding
authority
Specified person
as mentioned in
section 52
Rate
( )
ChittagongZone-2
Chittagong
OtherRespective
Zone
Specified person
as mentioned in
section 52
( )
(2) Professional
service, Technical
services fee,
Technical assistance
fee.
(excluding
professional services
by doctors)
(Section 52AA)
(2) Professional
service (by doctors)
(Section 52AA)
To be paid in
favour of
Dhaka- Zone-8,
Dhaka
Dhaka- Zone-8,
Dhaka
ChittagongZone-2
Chittagong
OtherRespective
Zone
Specified person
as mentioned in
section 52
( )
Dhaka - Zone10, Dhaka

ChittagongZone-2
Chittagong
OtherRespective
Zone
162
Serial
No
6
(contd)
Heads
(3) Catering service
(4) Cleaning service
Withholding
authority
Specified person
as mentioned in
section 52
(5) Collection &

recovery agency
Rate
To be paid in
favour of
Dhaka- Zone14, Dhaka
( )
ChittagongZone-2,
Chittagong
(6)Management of
events, training,
workshop
OtherRespective
Zone
(7) Private security

service
(8) Supply of manpower
(9) Indenting
commission
(10) Meeting fees,
training fees or
honorarium
(12) Credit rating
agency
(13) Motor garage or
workshop
(14) Private container
port or dockyard service
(15) Shipping agency
commission
(16) Stevedoring /berth
operation commission
(17) Transport service,
car rental
(18) Any other service
which is not mentioned
in Chapter VII, and is
not a service provided
by any bank, insurance
or financial institutions.
(Section 52AA)
163
Serial
No
6
(contd)
Heads
(11) Mobile network
operator, technical
support service
provider or service
delivery agents
engaged in mobile
banking operations
(Section 52AA)
C&F agency
commission
(Section 52AAA)
Withholding
authority
Specified person as
mentioned in
section 52
Commissioner of
Customs
Rate
To be paid in
favour of
LTU
( )
10%

ChittagongZone-3,
Chittagong
OtherRespective
Zone
Manufacturer of nonmechanical cigarette

(Bidi)
(Section 52B)
Any person
responsible for
selling
banderols to a
manufacturer
of cigarette
10% of the
value of the
banderols

ChittagongZone-4,
Chittagong
OtherRespective
Zone
164
Serial
No
9
10
11
Heads
Compensation
against
acquisition of
property
(Section 52C)
Interest on saving
instruments
(Section 52D)
Payment to a
beneficiary of
Workers
Participation Fund
(Section 52DD)
Withholding
authority
Any person
responsible for
payment of
such
compensation
Any person
responsible for
making such
payment
Any person
responsible
for making
payment
from such
fund to a
beneficiary
Rate
(a) 2% of the
amount of such
compensation
against the
immovable
property situated
within a city
corporation,
paurashava or
cantonment board
(b) 1% of the
amount of such
compensation
against the
immovable
property situated
outside the
jurisdiction of a
city corporation,
paurashava or
cantonment board
5%
(No witholding
tax on interest on
pensioners savings
certificate if
cumulative
investment in such
certificate at the
end of the income
year does not
exceed tk. 5 lakh)
5%
To be paid in
favour of
ChittagongZone-2,
Chittagong
OtherRespective
Zone.

ChittagongZone-4,
Chittagong
OtherRespective
Zone
All over
Bangladesh
(other than
Chittagong) :
Zone-3,
Dhaka
ChittagongZone-2,
Chittagong
165
Serial
No
12
13
14
15
Heads
Brick
Manufacturer
(Section 52F)
Withholding
authority
Any person
responsible for
issuing any
permission or
renewal of
permission for
manufacture of
bricks
Commission of
letter of credit
(Section 52I)
Any person
responsible for
opening letter of
credit
Travel agent
(Section 52JJ)
Any person
responsible for
paying
commission,
discount or any
benefit for
selling air
tickets or cargo
carriage
Renewal of trade
license by City
Corporation or
Paurashava
(Section 52K)
City Corporation
or Paurashava
166
Rate
Tk.45,000/- for one
section brick field,
Tk.70,000/- for one
and half section
brick field,
Tk. 90,000/- for two
section brick field,
Tk.1,50,000/- for
automatic brick
field
5%
To be paid in
favour of
Dhaka- Zone7, Dhaka
ChittagongZone-4,
Chittagong
OtherRespective
Zone.
Dhaka- LTU
ChittagongZone-2,
Chittagong
Dhaka- Zone4, Dhaka.
ChittagongZone-2,
Chittagong
Tk. 500/- for

Dhaka North City
Corporation,
Dhaka South City
Corporation &
Chittagong City
Corporation;
Tk. 300 for any
other city
corporation, and
any paurashava of
any district
headquarters;
Tk. 100 in any
other paurashava
OtherRespective
Zone.
ChittagongZone-2,
Chittagong
OtherRespective
Zone.
Serial
No
16
Heads
Withholding authority
Freight forward
agency
commission
(Section 52M)
Any person responsible for

making such payment
Rate
15%
To be paid in
favour of
Dhaka- Zone-6,
Dhaka
ChittagongZone-3,
Chittagong
Other- Respective
Zone
17
Rental power
(Section 52N)
Bangladesh Power
Development Board during
payment to any power
generation company against
power purchase
6%
Dhaka- Zone-13,
Dhaka
ChittagongZone-3,
Chittagong
Other- Respective
Zone
18
Foreign
technician
serving in
diamond cutting
(Section 52O)
Employer
5%
Zone-9, Dhaka
19
Services
from
convention
hall,
conference
centre etc.
(Section 52P)
Any person, being a

corporation, body or
authority established by or
under any law including
any company or enterprise
owned, controlled or
managed by it, or a
company registered under
Kvvbx AvBb, 1994 (1994
mbi 18 bs AvBb), any Nongovernment Organization
registered with N.G.O
Affairs Bureau or any
university or medical
college or dental college or
engineering college
5%
Dhaka-Zone-4,
Dhaka
167
ChittagongZone-2,
Chittagong
OtherRespective Zone
Serial
No
20
21
Heads
Any income in
connection with
any service
provided to any
foreign person
by a resident
person
(Section 52Q)
International
gateway service
in respect of
phone call.
(Section 52R)
22
Manufacturer of
soft drink, etc.
(Section 52S)
23
Payment in
excess of
premium paid
on life insurance
policy
(Section 52T)
Withholding
authority
Paying or crediting
authority
(Banks or Financial
institutions)
Rate
(1) The respective

bank, in the case of the
amount credited to the
account of an
International
Gateway (IGW)
Services operator;
(1) 1.5% of
total revenue
received by
IGW services
operator.
(2) IGW services

operator, in the case of
the amount paid or
credited to the account
of (ICX), Access
Network Services
(ANS) or others
The Security Printing
Corporation
(Bangladesh ) Limited
or any other person
responsible for
delivery of banderols
or stamps
Any
person
responsible for paying
to a resident, any sum
in excess of premium
paid for any life
insurance
policy
maintained with any
life
insurance
company
168
10%
To be paid in
favour of
Zone-11,
Dhaka
Zone-15,
Dhaka
(2) 7.5% of
revenue paid or
credited to
ICX, ANS and
others
4% of the
value of such
soft drinks or
mineral or
bottled water
as determined
for the purpose
of Value
Added Tax
(VAT)
5%
Gazipur
Zone
LTU
Serial
No
24
Heads
Withholding
authority
Rate
To be paid in
favour of
Payment on
account of
purchase
through local
L/C
(Section 52U)
Respective
Bank or
Financial
Institutions
3%
(If purchase of goods
through local L/C
exceeds taka 5 lakh)
No tax shall be deducted
under this section from
the payment related to
local letter of credit
(L/C) and any other
financing agreement in
respect of purchase or
procurement of rice,
wheat, potato, onion,
garlic, peas, chickpeas,
lentils, ginger, turmeric,
dried chilies, pulses,
maize, coarse flour,
flour, salt, edible oil,
sugar, black pepper,
cinnamon, cardamom,
clove, date, cassia leaf,
computer or computer
accessories, jute, cotton,
yarn and all kinds of
fruits
Chittagong &
Coxbazar
districtsZone-2,
Chittagong
25
Payment of
fees, revenue
sharing etc.
by cellular
mobile phone
operator
(Section 52V)
26
Import
(Section 53 &
Rule 17A)
The principal
officer of a
cellular
mobile phone
operator
company
responsible
for making
such payment
Commissioner
of Customs.
169
10%
(a) 5% (general rate)

(b) 2% on certain
imported goods
(c) Tk. 800 per ton in
case of import of
certain items
All other
districtsLTU
LTU

ChittagongZone-1,
Chittagong
OtherRespective
Zone
Serial
No
27
28
Heads
Withholding
authority
House property The Government or
(Section 53A)
any authority,
corporation or body
or any company or
any banking
company or any cooperative bank or any
NGO run or
supported by any
foreign donation or
any university or
medical college or
dental college or
engineering college
or any college or
school or hospital or
clinic or diagnostic
center as tenant
Shipping
Commissioner of
business of a
Customs or any other
resident
authority duly
(Section 53AA) authorized
Rate
5% of the gross
rent
ChittagongZone-2,
Chittagong
OtherRespective
Zone
5% of total
freight received
or receivable in
or out of
Bangladesh
3% of total freight
received or
receivable from
services rendered
between two or
more foreign
countries
29
Export of
manpower
(Section 53B
& Rule 17C)
The Director General,

Bureau of Manpower,
Employment and
Training
170
To be paid in
favour of
10%
DhakaZone10,Dhaka
ChittagongZone-4,
Chittagong.
Other
Respective
Zone.
Zone-4,
Dhaka
Serial
No
30
31
Heads
Export of knitwear
and woven
garments, terry
towel, carton and
accessories of
garments industry,
jute goods, frozen
food, vegetables,
leather goods,
packed food
(Section 53BB)
Member of Stock
Exchanges
(Section 53BBB)
Withholding
authority
Bank
Rate
0.70% of the total
export proceeds of
all goods (other
than jute goods)
To be paid in
favour of
Zone-4,
Dhaka
0.60% of the total

export proceeds of
jute goods
The Chief
Executive Officer
of Stock
Exchange
0.05%
Dhaka-.
Zone7,Dhaka
ChittagongZone-3,
Chittagong
32
Export of any goods

except the goods
53BB
(Section 53BBBB)
33
Goods or property
sold by public
auction
(Section 53C &
Rule 17D)
34
Courier business of
a non-resident
(Section 53CCC)
Bank.
Any person
making such sale
0.70% of the total

export proceeds of
all goods except
the goods
mentioned in
section-53BB
5% of sale price.
Zone-4,
Dhaka.
Dhaka- Zone9, Dhaka

ChittagongZone-4,
Chittagong
Any company
working as local
agent of a non
resident courier
company
171
15% on the
amount of service
charge
OtherRespective
Zone
Zone-11,
Dhaka
Serial
No
35
36
37
38
39
Heads
Payment to
actors,
actresses,
producers, etc
(Section 53D)
Export cash
subsidy
(Section 53DDD)
Commission,
discount or fees
[Section 53E(1)]
Commission,
discount or fees
[Section 53E(2)]
Commission or
remuneration
paid to agent of
foreign buyer
(Section 53EE)
Withholding
authority
The person
responsible for
making payment
Any person
responsible for
payment
Any person being
a corporation,
body including a
company making
such payment
Rate
(a) 10% on the
payment in case of
purchase of film,
drama, any kind of
television or radio
program
(b) 10% on the
payment to actor/
actress (If the
total payment
exceed Tk.10,000)
3%
10%
Zone-4,
Dhaka
DhakaZone-12,
Dhaka
ChittagongZone-4,
Chittagong
Any company
other than oil
marketing
company
Bank
To be paid in
favour of
Zone-12,
Dhaka
OtherRespective
Zone
DhakaZone-12,
Dhaka
ChittagongZone-4,
Chittagong
10%
OtherRespective
Zone.
Dhaka- Zone6, Dhaka
ChittagongZone-3,
Chittagong
OtherRespective
Zone.
172
Serial
No
40
41
Heads
Interest or
share of profit
on saving
deposits and
fixed deposits
etc.
[Section 53F(1)]
Interest or
share of profit
on any saving
deposits or
fixed deposits
or any term
deposit by or
in the name of
a fund
[Section 53F(2)]
Real estate or
land
development
business
(Section 53FF)
Withholding
authority
Any person
responsible for
making such
payment
Any person
responsible for
making such
payment
Any person
responsible for
registering any
document for
transfer of(i)
any
land or
building or
apartment
(ii)
173
Rate
10% if there is TIN;
15% if there is no
TIN (not applicable
if the balance does
not exceed tk. 1 lakh
at any time in the
year in case of
saving deposit)
(not applicable on
the amount of
interest or share of
profit arising out of
any deposit pension
scheme sponsored
by the Government
or by a schedule
bank with prior
approval of the
Government)
5%
26
Building apartment
:
Land
:
(i)5% for Dhaka,
Gazipur,
Narayanganj,
Munshigang,
Manikganj,
Narshindi
&
Chittagong district;
(ii) 3% for any other
district
To be paid in
favour of
Zone-1, Dhaka
Zone-1, Dhaka
Dhaka-Zone-5,
Dhaka
ChittagongZone-4,
Chittagong
OtherRespective
Zone
Serial
No
42
43
44
45
Heads
Insurance
commission
(Section 53G)
Fees of
surveyors of
general
insurance
company
(Section 53GG)
Transfer of
property
(Section 53H)
Collection of Tax
from lease of
property
(Section 53HH)
Withholding
authority
Any person
responsible for paying
such commission to a
resident
Any person
responsible for
paying such fees
to resident
Any person
responsible for
registering any
document
Any registering
officer responsible
for registering any
document in relation
to any lease granted
by Rajuk, CDA,
RDA, KDA & NHA
or any other person
being an individual,
a firm, an
association of
persons, a Hindu
undivided family, a
company or any
artificial juridical
person
174
Rate
5%
15%
As
mentioned in
section 53H.
4%
To be paid in
favour of
LTU
LTU
Dhaka- Central
Survey Zone
ChittagongZone-4,
Chittagong
OtherRespective
Zone.
Dhaka-Central
Survey Zone
ChittagongZone-4,
Chittagong
OtherRespective
Zone.
Serial
No
46
47
48
49
Heads
Interest on deposit of
post office
saving bank account
(Section 53I)
Withholding
authority
Any person
responsible for
making such
payment
Rate
10%
ChittagongZone-4,
Chittagong
The Government or
any authority,
corporation or body
including its units, or
any NGO, any
college, dental college,
engineering college
responsible for making
such payment
5% of the
rent
Advertisement of
newspaper or
magazine or private
television channel
or private radio
station or any web
site or any person
on account of
advertisement or
purchasing airtime
of private television
channel or radio
station or such
website.
(Section 53K)
The Government or any

other authority,
corporation or body,
including its units or
any company or any
banking company or
any insurance company
or any cooperative bank
or any NGO or any
college or dental
college or engineering
college responsible for
making such payment
4%
Transfer of shares
by the sponsor
shareholders of a
company listed with
stock exchange
(Section 53M)
Securities & Exchange

Commission or Stock
Exchange
5%
Rental value of
vacant land or
plant or
machinery
(Section 53J)
175
To be paid in
favour of
DhakaZone-9, Dhaka
OtherRespective
Zone.
DhakaZone-15,
Dhaka
ChittagongZone-4,
Chittagong
OtherRespective
Zone
DhakaZone-5, Dhaka
ChittagongZone-3,
Chittagong
OtherRespective
Zone
Dhaka-Zone-3,
Dhaka.
ChittagongZone-3,
Chittagong.
Serial
No
50
51
52
Heads
Transfer of shares of
any Stock Exchange
(Section 53N)
Any sum paid by

real estate developer
to land owner
(Section 53P)
Dividends
(Section 54)
Withholding
authority
The principal
officer of a Stock
Exchange
any person
engaged in real
estate or land
development
business
The
principal
officer of a
company
Rate
15% (on gain)
15%
To be paid in
favour of
Dhaka-Zone-3,
Dhaka.
ChittagongZone-3,
Chittagong.
Dhaka-Zone-5,
Dhaka.
ChittagongZone-2,
Chittagong.
Resident/ nonresident
Bangladeshi
company ---20%
Resident/ nonresident
Bangladeshi
person other
than company
OtherRespective
Zone.
DhakaZone-13,
Dhaka.
ChittagongZone-4, Ctg.
OtherRespective
Zone.
-If TIN, 10%

-If No TIN,
15%
53
Income from lottery

(Section-55)
Any person
responsible for
making such
payment
20%
Dhaka-Zone-9,
Dhaka.
ChittagongZone-3,
Chittagong
OtherRespective
Zone.
176
Serial
No
Heads
Withholding
authority
Rate
54
Income of non-residents
(Section -56):
Specified
person as
mentioned in
section 52 or
any other
person
responsible
for making
payment to a
non-resident
As
prescribed in
sec-56
(1) Advisory or consultancy

service
(2) Pre-shipment inspection
service
(3) Professional service, technical
services, technical know-how or
technical assistance
(4) Architecture, interior design
or landscape design, fashion
design or process design
(5) Certification, rating etc.
(6) Charge or rent for satellite,
airtime or frequency, rent for
channel broadcast
(7) Legal service
(8) Management service including
event management
(9) Commission
(10) Royalty, license fee or
payments related to intangibles
(11) Interest
(12) Advertisement broadcasting
(13) Advertisement making
(14) Air transport or water
transport
(15) Contractor or sub-contractor
of manufacturing, process or
conversion, civil work,
construction, engineering or
works of similar nature
(16) Supplier
(17) Capital gain
(18) Insurance premium
177
-30
)
To be
paid in
favour of
Zone-11,
Dhaka
Serial
No
54
(contd)
Heads
Withholding
authority
Specified
person as
mentioned in
section 52 or
any other
person
responsible
for making
payment to a
non-resident
(19) Rental of machinery,

equipment etc.
(20) Dividend
(21) Artist, singer or player
(22) Salary or remuneration
(23) Exploration or drilling in
petroleum operations
(24) Survey for oil or gas
exploration
Rate
As prescribed
in sec-56
(
To be paid
in favour of
Zone-11,
Dhaka
-30
)
(25) Any service for making

connectivity between oil or
gas field and its export point
(26) Any payments against
any services not mentioned
above
(Section 56)
(27) Any other payments
under section 56
55
56
57
30%
Advance tax for private

motor car
(Section-68B)
Motor vehicle presumptive
tax, SRO:160/2014
BRTA
Cargo/ Launch presumptive

tax, SRO:162/2014
BRTA
34
BRTA
Rate
specified in
SRO
No.160/2014
Rate
specified in
SRO
No.162/2014
Central
Survey
Zone
Central
Survey
Zone
Central
Survey
Zone
DhakaZone-5,
Dhaka
ChittagongZone-3,
Chittagong
OtherRespective
Zone
31
178
cwiwk 32
Tax Payment Codes
Name of the
Zone
Taxes Zone-1, Dhaka
Taxes Zone-2, Dhaka
Taxes Zone-3, Dhaka
Taxes Zone-4, Dhaka
Taxes Zone-5, Dhaka
Taxes Zone-6, Dhaka
Taxes Zone-7, Dhaka
Taxes Zone-8, Dhaka
Taxes Zone-9, Dhaka
Taxes Zone-10, Dhaka
Taxes Zone-1, Chittagong
Taxes Zone-Khulna
Taxes Zone-Rajshahi
Taxes Zone-Rangpur
Taxes Zone-Sylhet
Taxes Zone-Barisal
Taxes Zone-Gazipur
Taxes Zone-Narayanganj
Taxes Zone-Bogra
Taxes Zone-Comilla
Taxes Zone-Mymensing
Large Taxpayer Unit
Central Survey Zone
Income taxCompanies
1-1141-0001-0101
1-1141-0005-0101
1-1141-0010-0101
1-1141-0015-0101
1-1141-0020-0101
1-1141-0025-0101
1-1141-0030-0101
1-1141-0035-0101
1-1141-0080-0101
1-1141-0085-0101
1-1141-0090-0101
1-1141-0095-0101
1-1141-0100-0101
1-1141-0105-0101
1-1141-0110-0101
1-1141-0040-0101
1-1141-0045-0101
1-1141-0050-0101
1-1141-0135-0101
1-1141-0055-0101
1-1141-0060-0101
1-1141-0065-0101
1-1141-0070-0101
1-1141-0075-0101
1-1141-0120-0101
1-1141-0115-0101
1-1141-0140-0101
1-1141-0130-0101
1-1141-0125-0101
1-1145-0010-0101
1-1145-0005-0101
179
Income tax-other than

Company
1-1141-0001-0111
1-1141-0005-0111
1-1141-0010-0111
1-1141-0015-0111
1-1141-0020-0111
1-1141-0025-0111
1-1141-0030-0111
1-1141-0035-0111
1-1141-0080-0111
1-1141-0085-0111
1-1141-0090-0111
1-1141-0095-0111
1-1141-0100-0111
1-1141-0105-0111
1-1141-0110-0111
1-1141-0040-0111
1-1141-0045-0111
1-1141-0050-0111
1-1141-0135-0111
1-1141-0055-0111
1-1141-0060-0111
1-1141-0065-0111
1-1141-0070-0111
1-1141-0075-0111
1-1141-0120-0111
1-1141-0115-0111
1-1141-0140-0111
1-1141-0130-0111
1-1141-0125-0111
1-1145-0010-0111
1-1145-0005-0111

Budget Poripatra 2016-2017

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Budget Poripatra 2016-2017

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- (

(person with disability)

11 Certificate of Collection of Tax

1 Statement of Tax Deducted or Collected

1 Statement regarding the payment of salary

SCHEDULE 24C (Summary of

1 SCHEDULE 24D (Particulars

Return of withholding taxes

Rule-16 (Deduction of tax from payment

Deduction rate from the payment of

Deduction rate from income of nonresidents under section 56

1 Major sources of income subject to

Tax Payment Codes

(person with disability)

(less developed area)

(35) income year

() (person with disability)

executive officer) principal officer

(charge of additional amount)

eligible amount 15%

(1) Sixth Schedule, Part B

(eligible amount) [(1), (2) (3)

(2,50,000 x 15%) + (25,000 x 12%) =

(the person responsible

Rate of deduction of tax

SL. Description of service and

Private security service

Rate of deduction of tax

Meeting fees, training fees

Motor garage or workshop

Private container port or

Any other service which is

(the person responsible

: (30,00,000 1,50,000 ) = 28,50,000/-

: (38,00,000 x 4%) = 1,52,000/

: 1,52,000 54,000 = 98,000/

(gross amount) 8,00,000/(8,00,000 x 1.5%) = 12,000/80,000/-

(12,000 + 8,000) = 20,000/

Wage earners development bond, US

workers participation fund

responsible for making payment)

19-1: workers participation fund

incentive bonus, performance bonus

embarkation fees, travel tax, flight

International Gateway (IGW) Services Operator

(constructed for residential purposes)

(constructed not for the

Advisory or consultancy service

Pre-shipment inspection service

Professional service, technical services,

Charge or rent for satellite, airtime or

Description of services or payments

Royalty, license fee or payments related to

Description of services or payments

Air transport or water transport

Rental of machinery, equipment etc.

Dividend(a) company-----(b) any other person,

Any service for making connectivity between

(10,000 x 2% x 24) = 4,800/-

(income from regular source)

Motor Vehicles Ordinance

(3,000 + 15,000) = 18,000/

(4,00,000 + 6,00,000) = 10,00,000/92,500/-

(15,000 + 16,000) = 31,000