Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
evsjv`k
MRU
AwZwi msLv
KZc KZK cKvwkZ
mvgevi, Ryb 30, 2014
evsjv`k RvZxq msm`
(2) The Provisional Collection of Taxes Act, 1931 (Act No. XVI of
1931) Gi Aaxb Rb^v_ RvixKZ NvlYv mvc, GB AvBb 2014 mbi 1 RyjvB ZvwiL
KvhKi nBe|
( 15419 )
g~j t UvKv 64.00
15420
2|
Stamp Act, 1899 (Act No. II of 1899) Gi Schedule I Gi
mskvab|Stamp Act, 1899 (Act No. II of 1899) Gi Schedule I Gi Article
No. 48 Gi wecixZ column (2) Gi clause (c) Gi kl DwjwLZ and k I
Explanation Gi Schedule bank wkivbvgvaxb msvi kl DwjwLZ and k
wejy nBe Ges AZtci D clause Gi ci b~Zb clause (cc) Ges Dnvi wecixZ
column (3) G wbic GwU mwbewkZ nBe, h_v:(cc) When an irrevocable power of attorney
comprising immovable property is executed One thousand Taka.|
without any consideration as defined by section
2, clause (2), of the Power of Attorney Act,
2012, authorizing the attorney to sell, to make
contract for sale or to execute mortgage deed in
favour of a bank or a financial institution in
respect of a loan; and
ZZxq Aavq
Customs Act, 1969 (Act No. IV of 1969) Gi mskvab
3|
Act No. IV of 1969 Gi section 192C Gi mskvab|Customs Act,
1969 (Act No. IV of 1969), AZtci Customs Act ewjqv DwjwLZ, Gi section
192C Gi(K)
(Av)
(ii) ci wbic b~Zb clause (c) mshvwRZ nBe, h_v t(c) penalty related pending disputes including
those of customs classification under
mandatory pre-shipment inspection system.;
15421
PZz_ Aavq
Income-tax Ordinance, 1984 (Ord. No. XXXVI of 1984) Gi mskvab
5|
Ordinance No. XXXVI of 1984 Gi section 2 Gi mskvab|
Income-tax Ordinance, 1984 (Ord. No. XXXVI of 1984), AZtci D
Ordinance ewjqv DwjwLZ, Gi section 2 Gi clause (15) Gi(K) sub-clause (a) Gi mwgKvjb Gi ci and k mwbewkZ nBe;
(L) sub-clause (b) Gi cv:wZ mwgKvjb Gi ci DwjwLZ and k wejy
nBe; Ges
(M) sub-clause (c) wejy nBe|
6|
Ordinance No. XXXVI of 1984 Gi section 16CCC Gi mskvab|
D Ordinance Gi section 16CCC Gi zero point five zero (0.50%) kwj,
msLv, wP I ebxwji cwieZ zero point three zero (0.30%) kwj, msLv, wP
I ebxwj cwZvwcZ nBe|
7|
Ordinance No. XXXVI of 1984 Gi section 19 Gi mskvab|D
Ordinance Gi section 19 Gi(K) sub-section (11) Gi proviso Z DwjwLZ Bangladesh Shilpa
Bank or Bangladesh Shilpa Rin Sangstha kwji cwieZ
Bangladesh Development Bank Ltd. kwj cwZvwcZ nBe;
(L) sub-section (15) Gi clause (aa) Gi Bangladesh Shilpa Bank
or the Bangladesh Shilpa Rin Sangstha kwji cwieZ
Bangladesh Development Bank Ltd. kwj cwZvwcZ nBe;
15422
7K|
8|
Ordinance No. XXXVI of 1984 Gi section 25 Gi mskvab|D
Ordinance Gi section 25 Gi sub-section (1) Gi(K) clause (g) Gi with borrowed capital kwji ci from bank or
financial institution kwj mwbewkZ nBe;
(L) clause (gg) Gi with borrowed capital kwji ci from bank
or financial institution kwj mwbewkZ nBe|
Ordinance No. XXXVI of 1984 Gi section 28 Gi mskvab|D
9|
Ordinance Gi section 28 Gi sub-section (3) Gi Bangladesh Shilpa Bank,
Bangladesh Shilpa Rin Sangstha kwj I Kgvi cwieZ Bangladesh
Development Bank Ltd. kwj cwZvwcZ nBe|
Ordinance No. XXXVI of 1984 Gi section 29 Gi mskvab|D
10|
Ordinance Gi section 29 Gi sub-section (1) Gi clause (xviiia) G DwjwLZ
Bangladesh Shilpa Bank or Bangladesh Shilpa Rin Songstha kwji
cwieZ Bangladesh Development Bank Ltd. kwj cwZvwcZ nBe|
11|
Ordinance No. XXXVI of 1984 Gi section 30 Gi mskvab|D
Ordinance Gi section 30 Gi(K) clause (e) Gi two lakh and fifty thousand kwji cwieZ
three lakh and fifty thousand kwj cwZvwcZ nBe;
(L) clause (g) Gi profit ki cwieZ net profit disclosed in the
statement of accounts kwj cwZvwcZ nBe;
(M) clause (h) Gi profit ki cwieZ net profit disclosed in the
statement of accounts kwj cwZvwcZ nBe;
(N) clause (j) Gi disclosed net profit kwji cwieZ net profit
disclosed in the statement of accounts kwj cwZvwcZ nBe;
15423
15424
Period of Exemption
Rate of Exemption
100% of income
70% of income
55% of income
40% of income
25% of income
20% of income:
15425
15|
Ordinance No. XXXVI of 1984 Gi section 46C Gi mskvab|D
Ordinance Gi section 46C Gi
(K) DcvUxKvi 2015 msLvi cwieZ 2019 msLv cwZvwcZ nBe;
(L) sub-section (1) Gi 2015 msLvi cwieZ 2019 msLv cwZvwcZ
nBe|
16|
Ordinance No. XXXVI of 1984 Gi section 49 Gi mskvab|D
Ordinance Gi section 49 Gi sub-section (1) Gi
(K) wejy clause (i) Gi ci wbic b~Zb clause (ii) mwbewkZ nBe, h_v:(ii) income derived on account of travel agency
commission or incentive bonus;;
(L) clause (zz) Gi cv:wZ dzjc Gi cwieZ mwgKvjb cwZvwcZ nBe
Ges AZtci wbic b~Zb clauses (zza), (zzb), (zzc), (zzd) I (zze)
mshvwRZ nBe, h_v:
(zza) income derived from insurance policy;
(zzb) deduction of tax from local letter of credit (L/C);
(zzc) income derived from any fees, revenue sharing, etc.
from cellular mobile phone operator;
(zzd) income from transfer of share of any stock exchange;
(zze) income from transfer of share of company listed in
any stock exchange;
(zzf) income derived from lease of property.|
17|
Ordinance No. XXXVI of 1984 Gi section 51 Gi mskvab|D
Ordinance Gi section 51 Gi
(K) sub-section (1) Gi
(A) ten per cent (10%) kwj, msLv, wP I ebxwji cwieZ
five per cent (5%) kwj, msLv, wP I ebxwj cwZvwcZ
nBe;
(Av) cv:wZ Kvjb Gi cwieZ dzjc cwZvwcZ nBe Ges AZ:ci
proviso wU wejy nBe;
(L) sub-section (3) wejy nBe|
15426
18|
Ordinance No. XXXVI of 1984 Gi section 52 Gi mskvab|D
Ordinance Gi section 52 Gi sub-section (1) Gi or local letter of credit
(L/C)," kwj, kmsc, wP, Kgv I ebxwj wejy nBe|
19|
Ordinance No. XXXVI of 1984 Gi section 52A Gi mskvab|D
Ordinance Gi section 52A Gi sub-section (3) Gi(K) clause (a) Gi Taxpayers Identification Number kwji
cwieZ twelve-digit Taxpayers Identification Number kwj
cwZvwcZ nBe;
(L) clause (b) Gi Taxpayers Identification Number kwji
cwieZ twelve-digit Taxpayers Identification Number kwj
cwZvwcZ nBe;
(M) Explanation Gi clause (a) Gi advertising kwUi ci or
actuarial service" kwj mwbewkZ nBe|
20|
Ordinance No. XXXVI of 1984 Gi section 52D Gi mskvab|D
Ordinance Gi section 52D Gi proviso Gi cv:wZ dzjc Gi cwieZ Kvjb
cwZvwcZ nBe Ges AZ:ci wbic b~Zb proviso mshvwRZ nBe, h_v:
Provided further that no tax shall be deducted under this
section where the cumulative investment at the end of the income
year in the pensioners' savings certificate or wage earners
development bond does not exceed five lakh taka.|
21|
Ordinance No. XXXVI of 1984 Gi section 52F Gi mskvab|D
Ordinance Gi section 52F Gi clauses (a), (b) I (c) Gi cwieZ wbic clauses
(a), (b), (c) I (d) cwZvwcZ nBe, h_v:
(a) taka forty five thousand for one section brick field;
(b) taka seventy thousand for one and half section brick field;
(c) taka ninety thousand for two section brick field;
(d) taka one lakh and fifty thousand for brick field producing
bricks through automatic machine.|
15427
22|
Ordinance No. XXXVI of 1984 G b~Zb section 52JJ Gi mwbek|
D Ordinance Gi wejy section 52J Gi ci wbic b~Zb section 52JJ mwbewkZ
nBe, h_v:
52JJ. Collection of tax from travel agent.Any person
responsible for paying to a resident, any sum by way of
commission or discount or incentive bonus or any other benefits
convertible into money, called by whatever name, for selling
tickets of an airline, or for carrying cargo by air, shall deduct or
collect advance tax at the rate of three per cent at the time of
paying such commission or incentive bonus or any other benefits
or allowing discount.|
23|
Ordinance No. XXXVI of 1984 Gi section 52N Gi mskvab|D
Ordinance Gi section 52N Gi four per cent kwji cwieZ six per cent
kwj cwZvwcZ nBe|
24|
Ordinance No. XXXVI of 1984 Gi section 52S Gi mskvab|D
Ordinance Gi section 52S Gi
(K) DcvUxKvi soft drink kwji ci , etc. Kgv I k mwbewkZ nBe;
(L) `yBevi DwjwLZ soft drinks kwji ci, Dfqvb, or mineral or
bottled water kwj mwbewkZ nBe|
25|
Ordinance No. XXXVI of 1984 G b~Zb sections 52T, 52U I 52V
Gi mshvRb|D Ordinance Gi section 52S Gi ci wbic b~Zb sections 52T,
52U I 52V mshvwRZ nBe, h_v:
52T. Deduction of tax from any payment in excess of premium paid
on life insurance policy.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, shall deduct, at the time of
payment of such excess amount to the policy holder, income tax at the rate
of five per cent on such sum:
Provided that no deduction of tax shall be made in case of death of
such policy holder.
52U. Deduction from payment on account of local letter of
credit.The bank or financial institution, through which any local letter
of credit or any financing agreement, called by whatever name, is made
between two or more persons within the country for purchasing or
15428
procuring of any goods and proceeds of such goods are paid, shall deduct
tax at the rate of three per cent, on the total proceeds exceeding five lakh
taka, at the time of paying or crediting such proceeds to the account of the
person or persons providing such goods:
Provided that 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 chillies,
pulses, maize, coarse flour, flour, salt, edible oil, sugar, black pepper,
cinnamon, cardamom, clove, date, cassia leaf and all kinds of fruits.
52V. Deduction from payment by cellular mobile phone
operator.The Principal Officer of a cellular mobile phone operator
company responsible for making any payment, on account of any revenue
sharing or any license fees or any other fees or charges, called by whatever
name, to the regulatory authority, shall deduct tax at the rate of ten per
cent of such payment at the time of credit to the payee or at the time of
payment thereof, whichever is earlier.|
26|
Ordinance No. XXXVI of 1984 Gi section 53A Gi mskvab|D
Ordinance Gi section 53A Gi sub-section (1) Gi any college or school
kwji ci or hospital or clinic or diagnostic centre kwj mwbewkZ nBe|
27|
Ordinance No. XXXVI of 1984 Gi section 53DDD Gi mskvab|
D Ordinance Gi section 53DDD Gi five per cent kwji cwieZ three
per cent kwj cwZvwcZ nBe|
28|
Ordinance No. XXXVI of 1984 Gi section 53E Gi mskvab|D
Ordinance Gi section 53E Gi sub-section (2) Gi five per cent kwji
cwieZ three per cent kwj cwZvwcZ nBe|
29|
Ordinance No. XXXVI of 1984 Gi section 53F Gi mskvab|D
Ordinance Gi section 53F Gi sub-section (1) Gi
(K) clause (a) Gi Taxpayers Identification Number kwji
cwieZ twelve-digit Taxpayers Identification Number kwj
cwZvwcZ nBe;
(L) clause (b) Gi Taxpayers Identification Number kwji
cwieZ twelve-digit Taxpayers Identification Number kwj
cwZvwcZ nBe|
15429
30|
Ordinance No. XXXVI of 1984 Gi section 53H Gi mskvab|D
Ordinance Gi section 53H Gi cwieZ wbic section 53H cwZvwcZ nBe, h_v:
53H. Collection of tax on transfer, etc. of property.(1) Any
registering officer responsible for registering any document of a person
under the provisions of clause (b), (c) or (e) of sub-section (1) of section
17 of the Registration Act, 1908 (XVI of 1908) shall not register any
document unless tax is paid at such rate as may be prescribed in relation to
the property to which the document relates and on which stamp-duty is
chargeable under Stamp Act, 1899 (II of 1899) by the person whose right,
title or interest is sought to be transferred, assigned, limited or
extinguished thereby, at the time of registration of such document:
Provided that the rate of tax shall not exceed taka ten lakh and
eighty thousand per katha (1.65 decimal) for land, taka six hundred per
square meter for any structure, building, flat, apartment or floor space on
the land, if any, or four per cent of the deed value, whichever is higher.
(2) Nothing in this section shall apply to a document relating to:
(a) sale by a bank or any financial institution as a mortgagee
empowered to sell;
(b) mortgage of any property to any bank or any financial
institution against any loan.
Explanation.- For the purpose of this sub-section, financial
institution shall mean the Bangladesh House Building Finance
Corporation or the Bangladesh Development Bank Ltd. |
31|
Ordinance No. XXXVI of 1984 G b~Zb section 53HH Gi
mwbek|D Ordinance Gi section 53H Gi ci wbic b~Zb section 53HH
mwbewkZ nBe, h_v:
53HH. Collection of tax from lease of property.Any registering
officer responsible for registering under the Registration Act, 1908 (XVI
of 1908) any document in relation to any lease of immovable property for
not less than ten years from any authority formed or established under any
law shall not register such document unless tax is paid at a rate of four per
cent by the lessor on the lease amount of such property.
15430
(L)
33|
Ordinance No. XXXVI of 1984 G b~Zb section 53N I 53O Gi
mwbek|D Ordinance Gi section 53M Gi ci wbic b~Zb sections 53N I
53O mwbewkZ nBe; h_v:
"53N. Collection of tax from transfer of share of shareholder of
Stock Exchanges.(1) The Principal Officer of a stock exchange
shall deduct tax at the rate of fifteen per cent on any profits and gains
arising from the transfer of share of a shareholder of stock exchange
established under GPm wWwgDPzqvjvBRkb AvBb, 2013, (2013 mbi
15 bs AvBb) [Exchanges Demutualisation Act, 2013 (Act No. 15 of
2013)] at the time of transfer or declaration of transfer or according
consent to transfer of such share, whichever is earlier.
(2) For the purpose of the computation of profits and gains of share
under sub-section (1), the cost of acquisition of such share shall be
the cost of acquisition incurred before GPm wWwgDPzqvjvBRkb
AvBb, 2013, (2013 mbi 15 bs AvBb) [Exchanges Demutualisation Act,
2013 (Act No. 15 of 2013)] came into force.
53O. Deduction of tax from gains of securities traded in the
Stock Exchanges.(1) The Principal Officer of a company holding
Trading Right Entitlement Certificate (TREC) under GPm
wWwgDPzqvjvBRkb AvBb, 2013, (2013 mbi 15 bs AvBb) of any stock
exchange dealing in shares or securities listed with such stock
exchange or a bank or merchant bank or financial institution
maintaining account of any investor of shares or securities shall
deduct tax at the rate of ten percent of the realised gains derived by
any compay, as defined in clause (20) of section 2 of this Ordinance,
or firm before closing of a financial year.
15431
15432
38|
Ordinance No. XXXVI of 1984 Gi section 82A Gi mskvab|D
Ordinance Gi section 82A Gi provided Gi(K) clause (a) Gi cv:wZ and k wejy nBe;
(L) clause (b) Gi cv:wZ dzj c Gi cwieZ ; and mwgKvjb I k cwZvwcZ
nBe Ges AZ:ci wbic b~Zb clause (c) mshvwRZ nBe, h_v:
(c) such return contains twelve-digit Taxpayer's Identification
Number (TIN).|
39|
Ordinance No. XXXVI of 1984 Gi section 82BB Gi mskvab|
D Ordinance Gi section 82BB Gi(K) sub-section (2) Gi cwieZ wbic sub-section (2) cwZvwcZ nBe, h_v: (2) A return shall be taken to be completed, if
(a) it is filed in accordance with provision of sub-section
(2) or sub-section (3) of section 75;
(b) tax has been paid in accordance with provision of
section 74; and
(c) twelve-digit Taxpayer's Identification Number (TIN) is
mentioned in it.;
(L) sub-section (3) Gi cv:wZ dzjc Gi cwieZ Kvjb cwZvwcZ nBe Ges
AZ:ci wbic proviso mshvwRZ nBe, h_v:Provided that a return of income filed under this section
shall not be selected for audit where such return shows at
least twenty per cent higher income than the income assessed
or shown in the return of the immediately by preceding
assessment year and such return
(a) is accompanied by corroborative evidence in
support of income exempted from tax;
(b) is accompanied by a copy of bank statement or
account statement, as the case may be, in support of
any sum or aggregate of sums of loan exceeding
taka five lakh taken from any person during the
income year;
(c) does not show receipt of gift during the year;
15433
15434
41|
42|
Ordinance No. XXXVI of 1984 Gi section 107EE Gi mwbek|
D Ordinance Gi section 107E Gi ci wbic b~Zb section 107EE mwbewkZ
nBe, h_v:107EE. Statement of international transactions to be
submitted.- Every person who has entered into an international
transaction shall furnish, along with the return of income, a
statement of international transactions in the form and manner as
may be prescribed.|
43|
[wejy]
44|
Ordinance No. XXXVI of 1984 Gi section 123 Gi mskvab|D
Ordinance Gi section 123 Gi cwieZ wbic section 123 cwZvwcZ nBe, h_v: 123. Penalty for not maintaining accounts in the prescribed
manner-(1) Where any person, not having income from house property,
has, without reasonable cause, failed to comply with the provisions of any
order or rule made in pursuance of, or for the purposes of section 35(2),
the Deputy Commissioner of Taxes, may impose upon him a penalty at the
rate of a sum not exceeding(a) one and a half times the amount of tax payable by him;
(b) one hundred Taka where the total income of such person does
not exceed the maximum amount on which tax is not
chargeable.
(2) Where any person, having income from house property, has, without
reasonable cause, failed to comply with the provisions of any order or rule
made in pursuance of, or for the purposes of section 35(2), the Deputy
Commissioner of Taxes, shall impose upon him a penalty of fifty percent
of taxes payable on house property income or five thousand taka,
whichever is higher.|
45|
Ordinance No. XXXVI of 1984 Gi section 128 Gi mskvab|D
Ordinance Gi section 128 Gi sub-section (1) G, `yBevi DwjwLZ, ten percent
kwji cwieZ, Dfqvb, fifteen per cent kwj cwZvwcZ nBe|
15435
46|
Ordinance No. XXXVI of 1984 Gi section 129A Gi mwbek|D
Ordinance Gi wejy section 129 Gi ci wbic b~Zb section 129A mwbewkZ
nBe, h_v:129A. Penalty for incorrect or false audit report by chartered
accountant.-Where, in the course of any proceeding under this
Ordinance, the Deputy Commissioner of Taxes, the Appellate Joint
Commissioner, the Commissioner of Taxes (Appeals) or the
Appellate Tribunal is satisfied beyond reasonable doubt that the
audit report(a) is not certified by a chartered accountant to the effect that the
accounts are maintained according to the Bangladesh
Accounting Standard (BAS) and reported in accordance with
the Bangladesh Financial Reporting Standard (BFRS), or
(b) is false or incorrect,
he shall impose upon such chartered accountant a penalty of a sum
not less than fifty thousand taka but not more than two lakh taka.|
47|
Ordinance No. XXXVI of 1984 Gi section 163 mskvab|D
Ordinance Gi section 163 Gi sub-section (3) Gi clause (r) Gi cv:wZ
dzjc Gi cwieZ mwgKvjb cwZvwcZ nBe Ges AZ:ci wbic b~Zb clause (s)
mshvwRZ nBe, h_v:(s) the particulars of any assessee mentioned in the certificate
issued under section 184B to any person or authority
mentioned in sub-section (1) of section 184A for the purpose
of verifying the authenticity of the twelve-digit Taxpayers
Identification Number (TIN). |
48|
Ordinance No. XXXVI of 1984 Gi section 173 Gi mskvab|D
Ordinance Gi section 173 Gi sub-section (5) Gi 121 msLvi cwieZ
121A msLv cwZvwcZ nBe|
49|
Ordinance No. XXXVI of 1984 Gi section 184A Gi cwZvcb|
D Ordinance Gi section 184A cwieZ wbic section 184A cwZvwcZ nBe,
h_v:
184A. Requirement of certificate or acknowledgment receipt
containing twelve-digit Taxpayers Identification Number of
return of income in certain cases.- (1) Notwithstanding anything
15436
15437
15438
15439
52|
Ordinance No. XXXVI of 1984 Gi section 184C Gi mskvab|
Ordinance Gi section 184C Gi, `yBevi DwjwLZ, tax-payers identification
number kwji c~e, Dfq vb, twelve-digit kwj mwbewkZ nBe|
53|
Ordinance No. XXXVI of 1984 Gi section 184D Gi mskvab|
D Ordinance Gi section 184D Gi(K) DcvwUKvi for collection and detection of evasion of taxes
kwj wejy nBe;
(L) sub-section (1) Gi clause (a) Gi outstanding performance
kwji ci in collection kwji cwieZ , collection Kgv I k
cwZvwcZ nBe|
54|
Ordinance No. XXXVI of 1984 Gi THIRD SCHEDULE Gi
mskvab|D Ordinance Gi THIRD SCHEDULE Gi(K) paragraph 3 Gi TABLE Gi(A) column 1 Gi serial number 2 Ges Dnvi wecixZ column 2 Ges 3 G DwjwLZ
GwUmg~ni ci wbic b~Zb serial number 2A Ges Dnvi wecixZ, h_vg, column
2 Ges 3 Z wbic GwUmg~n mwbewkZ nBe, h_v:2A. Office equipment-------------10;
(Av) column 1 Gi serial number 3 Gi wecixZ column 2 Gi AvIZvaxb
GwU 2(e) Gi cwieZ wbic GwU 2(e) cwZvwcZ nBe, h_v:(e) physical infrastructure(i) Bridge ----------------------------
2.5
2.5
10
5.|
15440
(L) paragraph 7A Gi ci wbic b~Zb paragraph 7B mshvwRZ nBe, h_v:7B. Accelerated depreciation allowance on machinery and
plant.(1) In the case of any machinery or plant (other than office
appliances and road transport vehicles) which, not having been
previously used in Bangladesh, has been or is used in an industrial
undertaking as referred to in section 46B of the Ordinance and set up in
Bangladesh between the first day of July, 2014 and the thirtieth day of
June, 2019 (both days inclusive), an amount by way of accelerated
depreciation allowance shall, subject to the conditions set out in subparagraph (2), be allowed and computed as follows, namely :(a) for the first year in which fifty per cent of the actual cost of
the undertaking starts plant and machinery to the assessee
commercial production
(b) for the second year --
15441
15442
(P)
15443
paragraph 44- Gi
(A) 2015 msLvwji cwieZ 2019 cwZvwcZ nBe;
(Av) sub-paragraph (ii) Gi cwieZ wbic sub-paragraph
(ii) cwZvwcZ nBe, h_v :
(ii) Rajshahi, Khulna, Sylhet, Rangpur and Barisal
divisions and Rangamati, Bandarban and Khagrachari
districts for a period of ten years beginning with the
month of commencement of commercial exhibition :
Period of Exemption
For the first three years (first, second and third year)
For the next three years (fourth, fifth and sixth year)
For the next four years (seventh to tenth years)
Rate of Exemption
100% of income;
50% of oncome
25% of income
(T) paragraph 45 Gi
(A) 2015 msLvwji cwieZ 2019 cwZvwcZ nBe;
(Av) sub-paragraph (i) Ges sub-paragraph (ii) Gi cwieZ
wbic sub-paragraph (i) Ges sub-paragraph (ii) cwZvwcZ
nBe, h_v :
(i) Dhaka or Chittagong divisions (excluding city
corporation area and Rangamati, Bandarban and
Khagrachari districts) for a period of five years
beginning with the month of commencement of
commercial production :
Period of Exemption
Rate of Exemption
100% of income
50% of income
25% of income
Rate of Exemption
100% of income
For the next three years (fourth, fifth and sixth year)
50% of income
25% of income
15444
56|
AvqKi|(1) Dc-aviv (3) Gi weavbvejx mvc, 2014 mvji 1 RyjvB ZvwiL
Avi Ki ermii Rb Kvb Ki wbaviYi GB AvBbi Zdwmj-2 G wbw` Ki nvi
Abyhvqx AvqKi avh nBe|
(2) h mKj Income-tax Ordinance, 1984 (Ord. No. XXXVI of
1984) Gi SECOND SCHEDULE (jUvix Avq msv) chvR nBe m mKj
AvivcYhvM Ki D SCHEDULE AbymviB avh Kiv nBe, wK Kii nvi wbaviYi
Dc-aviv (1) Gi weavb cqvM KwiZ nBe|
(3) Income-tax Ordinance, 1984 (Ord. No. XXXVI of 1984) Gi
Chapter VII Abymvi Ki KZbi wbwg Zdwmj-2 G (AvqKi nvi msv) ewYZ nvi
2014 mvji 1 RyjvB ZvwiL Avi Ges 2015 mvji 30 Ryb ZvwiL mgvc ermii Rb
chvR nBe|
(4) GB avivq Ges GB avivi Aaxb AvivwcZ AvqKi nvii Dk eeZ gvU
Avq (total income) ewjZ Income-tax Ordinance, 1984 (Ord. No. XXXVI
of 1984) Gi weavb Abymvi wbiwcZ gvU Avq (total income) eySvBe|
57|
mviPvR|Income-tax Ordinance, 1984 (Ord. No. XXXVI of 1984)
Gi AvIZvq 2014 mvji 1 RyjvB nBZ Avi Ki ermii Rb Kvb Ki wbaviYi
Zdwmj-2 Gi wZxq Ask wbw` nvi Abyhvqx mviPvR avh nBe|
15445
cg Aavq
g~j mshvRb Ki AvBb, 1991 (1991 mbi 22 bs AvBb) Gi mskvab
58|
1991 mbi 22 bs AvBbi aviv 9 Gi mskvab|g~j mshvRb Ki AvBb, 1991
(1991 mbi 22 bs AvBb), AZtci D AvBb ewjqv DwjwLZ, Gi aviv 9 Gi Dc-aviv (1)
Gi `dv (K) Z DwjwLZ cY Drcv`b kwji ci ev mev c`vb kwj mwbewkZ
nBe|
59|
1991 mbi 22 bs AvBbi aviv 15 Gi mskvab|D AvBbi aviv 15 Gi
Dc-aviv (3K) wejy nBe|
60|
1991 mbi 22 bs AvBbi aviv 24 Gi mskvab|D AvBbi aviv 24 Gi
Dc-aviv (1) Gi cwieZ wbic Dc-aviv (1) cwZvwcZ nBe, h_v:
(1) g~j mshvRb Ki KgKZvMY GB AvBbi Aaxb Zvnv`i `vwqZ cvjbi Rb
wbewYZ KZc, KgKZv ev m`mi mnvqZv hvPbv KwiZ cvwie Ges Dnviv Dic
mnvqZv c`vb eva _vwKe, h_v:
(K) evsjv`k cywjk, eWvi MvW evsjv`k, evsjv`k Kv MvW I Avbmvi
evwnbxi h Kvbv m`m;
(L) g~j mshvRb Ki, AveMvix , AvqKi I gv`K `e msv KgKv
cwiPvjbv I wbqYKvix mKj KgKZv;
(M) Mvm, we`yr, cvwb, Uwjdvb ev Abyic mev c`vbKvix msvi mKj
KgKZv;
(N) mKj evsK KgKZv;
(O) BDwbqb cwil`, DcRjv cwil`, cimfv, Rjv cwil` I wmwU
Kcvikbi KZc; Ges
(P) Ab h Kvbv miKvix KgKZv||
61|
1991 mbi 22 bs AvBbi aviv 26 Gi mskvab|D AvBbi aviv 26 Gi Dcaviv (4) G DwjwLZ ivR^ kwUi cwieZ Ki kwU cwZvwcZ nBe|
62|
1991 mbi 22 bs AvBbi aviv 37 Gi mskvab|D AvBbi aviv 37 Gi Dcaviv (2) Gi `dv (O) Z DwjwLZ DcKiY q msv Z_ kwji ci 24 NUvi ga
msLv I kwj mwbewkZ nBe|
15446
63|
1991 mbi 22 bs AvBbi aviv 41 Gi mskvab|D AvBbi aviv 41 G
DwjwLZ Dchy Rwigvbv c`vbc~eK kwji cwieZ dvuwKKZ Kii mewb GK PZz_vsk
nBZ mevP Aavsk ch Rwigvbv AvivcYc~eK kwj cwZvwcZ nBe|
64|
1991 mbi 22 bs AvBbi wZxq Zdwmji mskvab|D AvBbi wZxq
Zdwmji AbyQ` 7 Gi
(K) `dv (N) wejy nBe;
(L) `dv (O) Gi cwieZ wbic `dv (O) cwZvwcZ nBe, h_v:
(O) KwlKvRi mwnZ mswk cvKvgvKo `gb I evjvBbvkK Kvhg;;
(M)
65|
1991 mbi 22 bs AvBbi ZZxq Zdwmji cwZvcb|D AvBbi ZZxq
Zdwmji cwieZ wbic ZZxq Zdwmj cwZvwcZ nBe, h_v:
ZZxq Zdwmj
(aviv 7 `e)
mc~iK AvivchvM cY I mevmg~n
GB Zdwmji
(K) c_g Ask ewYZ mc~iK AvivchvM cYmg~ni Customs Act, 1969
Gi FIRST SCHEDULE Gi Kjvg (1) G ewYZ wkibvgv msLv (Heading No.)
mg~ni wecixZ Kjvg (2) G DwjwLZ mvgmc~Y bvgKiY KvW (H.S. Code) Gi
AvIZvaxb Kjvg (3) G ewYZ cYmg~ni Dci, Ges
(L)
15447
c_g Ask
m~iK AvivchvM cYmg~n
wkibvgv msLv mvgmc~Y
(Heading bvgKiY KvW
(H.S. Code)
No.)
cYmg~ni weeiY
(Description of Goods)
m~iK
nvi
(%)
(1)
(2)
(3)
(4)
03.02
mKj
GBP,Gm,KvW
15
03.03
mKj
GBP,Gm,KvW
15
03.04
15
03.05
0305.10.10
10
10
10
03.06
15
04.02
0402.10.10
0402.21.10
0402.29.10
20
04.05
mKj
GBP,Gm,KvW
15
07.02
mKj
ZvRv ev Vvv UgUv
GBP,Gm,KvW
15
07.09
mKj
Other vegetables, fresh or chilled.
GBP,Gm,KvW
15
08.02
15
15448
cYmg~ni weeiY
(Description of Goods)
m~iK
nvi
(%)
(3)
(4)
(1)
(2)
08.04
0804.50.31
0804.50.39
08.05
20
20
20
0805.50.10
0805.50.90
20
0805.90.11
0805.90.19
0805.90.21
0805.90.29
20
20
08.06
mKj
ZvRv ev Kbv Avyi dj
GBP,Gm,KvW
20
08.07
mKj
Melons (including watermelons) and
GBP,Gm,KvW papaws (papayas), fresh.
20
08.08
mKj
ZvRv Avcj, bvkcvwZ I KzBm
GBP,Gm,KvW
20
08.09
mKj
Apricots, cherries, peaches (including
GBP,Gm,KvW nectarines), plums and sloes, fresh
20
08.10
mKj
GBP,Gm,KvW
Abvb ZvRv dj
20
09.02
0902.30.00
15
0902.40.00
15
15449
cYmg~ni weeiY
(Description of Goods)
m~iK
nvi
(%)
(3)
(4)
(1)
(2)
09.04
0904.11.10
0904.11.90
0904.12.00
09.06
mKj
`viwPwb Ges `viwPwb MvQi dzj
GBP,Gm,KvW
20
09.07
mKj
je
GBP,Gm,KvW
20
09.08
0908.31.10
0908.31.90
GjvP
0908.32.10
0908.32.90
20
09.09
0909.31.10
0909.31.90
wRiv
0909.32.10
0909.32.90
20
15.13
1513.19.00
30
17.02
30
30
17.04
18.06
20
30
30
30
15450
19.01
19.02
19.04
19.05
20.05
20.07
20.09
21.03
(2)
cYmg~ni weeiY
(Description of Goods)
m~iK
nvi
(%)
(3)
(4)
2103.90.10
eZxZ)
30
30
20
20
20
45
45
60
60
60
60
45
30
20
20
15451
cYmg~ni weeiY
(Description of Goods)
m~iK
nvi
(%)
(1)
(2)
(3)
(4)
21.05
2105.00.00
20
21.06
2106.90.10
22.01
mKj
Waters, including natural or artificial
GBP,Gm,KvW mineral waters and aerated waters, not
containing added sugar or other
sweetening matter nor flavoured; ice
and snow
2202.10.00 Kvgj cvbxq
150
150
22.03
250
22.04
mKj
ZvRv Avyii g`, dwUdvBW g`mn; (20.09
GBP,Gm,KvW nwWsfz grape must eZxZ)
350
22.05
mKj
fvigy_ Ges ZvRv Avyii Zix g`, myevwmZ
GBP,Gm,KvW
350
22.06
350
22.08
350
24.01
60
24.02
350
350
100
mKj
Abvb cZKZ ZvgvK Ges mgRvZxq c`v_;
GBP,Gm,KvW ZvgvKi homogenised ev reconstituted
wbRvm ev myMw
100
22.02
24.03
and
350
20
other
15452
25.01
cYmg~ni weeiY
(Description of Goods)
m~iK
nvi
(%)
(3)
(4)
(2)
20
25.15
20
2501.00.99
Abvb jeY
20
2515.11.00
20
2515.12.00
20
2515.20.00 Ecsussine
and
other
calcareous
monumental or building stone; alabaster
20
2516.11.00
20
2516.12.00
20
25.17
2517.10.90
20
25.23
2523.21.00
20
25.16
27.10
20
2710.12.39
20
2710.12.50
20
2710.12.69
20
2710.19.19
20
2710.19.33
20
2710.19.34
MxR (LwbR)
20
2710.19.39
20
15453
cYmg~ni weeiY
(Description of Goods)
m~iK
nvi
(%)
(3)
(4)
(1)
(2)
27.11
2711.21.00
100
28.07
2807.00.00
15
29.15
2915.70.32
15
29.17
2917.32.90
15
32.08
15
2917.39.00
15
Other plasticizer
15
15
15
32.09
32.10
15
3209.10.90
15
15
15
15
33.03
30
33.04
mKj
m`h A_ev cmvab mvgMx Ges ZK cwiPhvi
GBP,Gm,KvW cmvab mvgMx (Jla eeZ c`v_ eZxZ),
mvbwb ev mvb Uvb mvgMx; nvZ, bL ev cvqi
cmvab mvgMxmn
45
33.05
mKj
Kk cwiPhvq eeZ mvgMx
GBP,Gm,KvW
60
15454
33.06
cYmg~ni weeiY
(Description of Goods)
m~iK
nvi
(%)
(3)
(4)
(2)
3306.10.00 WbwUwdm
20
20
33.07
mKj
kfi AvM, kfi ci ev kfi mgq eenvh
GBP,Gm,KvW mvgMx; kixii `yM `~ixKiY eeZ mvgMx,
wWcvBjUix Ges Abvb myMw, cmvabx I
UqjU mvgMx hv Ab Kv_vI ewYZ ev Afz
bn; Ki `yM bvkK (myMwhy nDK ev bv
nDK) A_ev RxevbybvkK gZv _vKzK ev bv
_vKzK)
20
34.01
mKj
mvevb Ges mvevb wnmve eeZ mvidm GKwUf
GBP,Gm,KvW mvgMx Ges mgRvZxq cY
20
34.02
3402.90.10 wWUviRU
20
34.05
15
36.01
30
36.02
30
36.04
mKj
AvZkevwR wmMbvwjs dqvi, iBb iKU, dM
GBP,Gm,KvW wmMbvj Ges Abvb cvBivUKwbK cY
30
36.05
Gi
30
38.08
3808.91.21
mosquito
30
38.24
10
39.17
Mosquito
repellent
coil;
aerosol;
30
30
30
15455
cYmg~ni weeiY
(Description of Goods)
m~iK
nvi
(%)
(3)
(4)
(2)
30
39.18
mKj
cvwKi Zix dvi Kvfvwis, Iqvj A_ev wmwjs
GBP,Gm,KvW Kvfvwis, mjd GWnwmf nDK ev bv nDK (ivj
A_ev UvBj AvKvi)
20
39.19
mKj
cvwKi Zix mjd GWnwmf cU, kxU, wdj,
GBP,Gm,KvW dqj, Uc, xc Ges Abvb dvU AvKwZ
(ivj AvKvi)
20
39.20
cvwKi cU, kxU, wdj, dqj, xc (bbmjyjvi, wiBbdvmW bn, Ab Kvb c`v_ viv
jvwgbUW, mvcvUW ev Ab Kvb c`v_i mv_
Abyic Dcvq mgw^Z)t
3920.20.10
20
20
3920.62.10
20
3920.69.10
20
3920.92.10
20
20
Other celluer
plastic
of
20
3921.90.91
45
plate/sheet/film/foil
15456
cYmg~ni weeiY
(Description of Goods)
m~iK
nvi
(%)
(2)
(3)
(4)
3921.90.99
20
39.22
mKj
cvwKi Zix ev_Uve, kvIqvi ev_, wm, Iqvk
GBP,Gm,KvW ewmb, weWU, jvfUix cvb, mxU I Kfvi,
dvwks wmvYm Ges Abyic mvwbUvix Iqvim&
20
39.23
(1)
60
60
60
plastics
39.24
60
60
60
60
3924.90.10
20
Feeding Bottles
3924.90.90 Abvb
39.25
39.26
60
60
60
20
20
3926.10.00
20
45
3926.90.99
45
15457
cYmg~ni weeiY
(Description of Goods)
m~iK
nvi
(%)
(3)
(4)
(1)
(2)
40.16
4016.91.00
20
42.02
20
mKj
GBP,Gm,KvW
(4410.11.10,
4411.12.00,
4411.13.00 I
4411.14.00
eZxZ)
15
44.18
mKj
`iRv, Rvbvjv, Dnv`i dg I _knv,
GBP,Gm,KvW cviwKU cvbj, kvUvwis, wksMj I kK Ges
mgRvZxq cY
15
48.02
4802.54.90 Other
15
44.10 nZ
44.12
15458
48.13
cYmg~ni weeiY
(Description of Goods)
m~iK
nvi
(%)
(3)
(4)
(2)
60
100
48.18
mKj
UqjU ccvi, wUmy ccvi, UvIqj ev bvcwKb
GBP,Gm,KvW ccvi ev mgRvZxq cY, Mnvjx, mwbUvix ev
Abyic KvR eeZ
45
48.19
4819.10.00
15
15
15
48.21
4821.10.00
30
48.23
20
49.01
4901.10.00
15
49.11
mKj
Qvcvbv Qwe, dUvMvdm&mn Abvb Qvcvbv cY
GBP,Gm,KvW mvgMx
15
50.07
45
52.08
nBZ
52.12
mKj
Ifb dwe
GBP,Gm,KvW
20
wcUW jfjm
15459
cYmg~ni weeiY
(Description of Goods)
m~iK
nvi
(%)
(3)
(4)
(2)
54.07 Ges
54.08
mKj
Ifb dwe
GBP,Gm,KvW
(5407.10.10
eZxZ)
20
55.12
nBZ
55.16
mKj
Ifb dwe
GBP,Gm,KvW
20
56.05
5605.00.10
20
57.01
nBZ
57.05
58.01
mKj
KvcU I Abvb UUvBj dvi AvQv`b
GBP,Gm,KvW
20
30
59.03
60.01
60.02
60.03
60.04
58.06.
5903.10.90 Other textile fabrics, impregnated, coated,
covered or laminated with polyvinyl
chloride
5903.20.90 Other textile fabrics, impregnated, coated,
covered or laminated with polyurethane
5903.90.90 Other textile fabrics with polyurethane
Pile fabrics, including "long pile" fabrics
mKj
GBP,Gm,KvW and terry fabrics, knitted or crocheted.
Knitted or crocheted fabrics of a width not
mKj
GBP,Gm,KvW exceeding 30 cm, containing by weight 5%
or more of elastomeric yarn or rubber
thread, other than those of heading 60.01.
Knitted or crocheted fabrics of a width not
mKj
GBP,Gm,KvW exceeding 30 cm, other than those of
heading 60.01 or 60.02
Knitted or crocheted fabrics of a width
mKj
GBP,Gm,KvW exceeding 30 cm, containing by weight 5%
or more of elastomeric yarn or rubber
thread, other those of heading 60.01
30
30
30
30
30
30
30
15460
60.05
(2)
cYmg~ni weeiY
(Description of Goods)
m~iK
nvi
(%)
(3)
(4)
30
30
61.01 Ges
61.02
mKj
Ifvi-KvU, Kvi-KvU, KBc, KvK, AvbvivK
GBP,Gm,KvW (w-RvKUmn), DBwPUvi, DB-RvKU Ges
mgRvZxq cY, wbUW ev kUW
60
61.03
mKj
Qj`i myU, Bbwm^j, RvKU, eRvi,
GBP,Gm,KvW UvDRvi, wee I em IfviAj, weP I kUm
(muvZvii cvlvK Qvov), wbUW ev kUW
mKj
gq`i myU, Bbwm^j, RvKU, eRvi, Wm,
GBP,Gm,KvW vU, wWfvBWW vU, UvDRvi, wee I em
IfviAj, weP I kUm (muvZvii cvlvK Qvov),
wbUW ev kUW
mKj
Qj`i kvU, wbUW ev kUW
GBP,Gm,KvW
mKj
gq`i evDR, kvU Ges kvU-evDR, wbUW ev
GBP,Gm,KvW kUW
mKj
Qj`i AvvicvU, wed, bvBUkvU, cvqRvgv,
GBP,Gm,KvW ev_ive, Wwms MvDb Ges mgRvZxq cY, wbUW
ev kUW
mKj
gq`i wc, cwUKvU, wed, cvwU, bvBUWm,
GBP,Gm,KvW cvqRvgv, bMjwR, ev_ive, Wwms MvDb Ges
mgRvZxq cY, wbUW ev kUW
mKj
wU-kvU, wmsjU Ges Abvb f, wbUW ev
GBP,Gm,KvW kUW
mKj
Rvwm, cyjIfvi, KvwWMvb, Iq KvU Ges
GBP,Gm,KvW mgRvZxq cY, wbUW ev kUW (Kvwkix QvMj
(6110.12.00 ev Ab cvYxi miy jvg viv Zix mvgMx eZxZ)
I 6110.19.00
eZxZ)
60
60.06
61.04
61.05
61.06
61.07
61.08
61.09
61.10
60
60
60
60
60
60
60
(2)
15461
cYmg~ni weeiY
(Description of Goods)
m~iK
nvi
(%)
(3)
(4)
61.11
mKj
wk`i MvgUm I Kvw`s GmwiR, wbUW ev
GBP,Gm,KvW kUW
60
61.13
6113.00.00
60
61.14
mKj
Abvb MvgUm, wbUW ev kUW
GBP,Gm,KvW
60
61.15
mKj
cvwU nvm, UvBUm, wKsm, mKm& Ges Abvb
GBP,Gm,KvW nvwmqvix (fwiKvR wkivi Rb wKsm Ges
mvjwenxb RyZvmn), wbUW ev kUW
60
61.16
mKj
Mvfm, wgUbm Ges wgUm, wbUW ev kUW
GBP,Gm,KvW
60
61.17
mKj
GBP,Gm,KvW
(6117.80.90
eZxZ)
60
62.01 _K
mKj
cyil, gwnjv I wk`i mKj aibi Zix
62.10 ch GBP,Gm,KvW cvlvK, Aevm I mgRvZxq cY (muvZvii
cvlvK Qvov)
60
62.11
30
62.12 _K
mKj
ewmqvi, MvWj, KimU, em, mvmcvi, MvUvi,
62.17 ch GBP,Gm,KvW iygvj, kvj, vd, gvdjvi, gvwUjv, fBj, UvB,
ev-UvB, vfU, Mvfm, wgU, wgUm Ges
mgRvZxq Kvw`s GmwiR I Zvi Ask
45
63.01
6211.32.00
6211.33.00
6211.39.00
6211.42.00
6211.43.00
6211.49.00
mKj
mKj cKvi ckgx K^j
GBP,Gm,KvW
20
15462
cYmg~ni weeiY
(Description of Goods)
m~iK
nvi
(%)
(3)
(4)
(2)
63.02
mKj
eW wjbb, Uwej wjbb, UqjU wjbb Ges
GBP,Gm,KvW wKPb wjbb
20
63.03
mKj
c`v (Wcmn) Ges BUwiqi evB; c`v ev eW
GBP,Gm,KvW fvjv
20
63.04
mKj
Abvb Avmeve (94.04 nwWs Gi cY eZxZ)
GBP,Gm,KvW
20
64.02
45
64.03
45
45
64.05
Other footwear.
mKj
GBP,Gm,KvW
45
64.06
30
67.02
30
68.02
60
68.05
15
15
20
uppers of leather.
64.04
69.04
69.05
15463
cYmg~ni weeiY
(Description of Goods)
m~iK
nvi
(%)
(3)
(4)
(2)
20
20
69.06
pipe fittings.
69.07
mKj
Abyj wmivwgK ci djK Ges Dbvbi
GBP,Gm,KvW ci A_ev `qvji UvBjm; Abyj wmivwgK
gvRvBK wKDe Ges mgRvZxq cY, Kvb ei
Dci vwcZ nDK ev bv nDK
60
69.08
mKj
Dj wmivwgK ci djK Ges Dbvbi ci
GBP,Gm,KvW A_ev `qvji UvBjm; PKPK wmivwgK gvRvBK
wKDe Ges mgRvZxq cY, Kvb ei Dci vwcZ
nDK ev bv nDK
60
69.10
mKj
wmivwgKi wm, Iqvk ewmb, Iqvk ewmb
GBP,Gm,KvW cvWvj, ev_Uve, weW, IqvUvi KRU cvb,
dvwks wmvb, BDwibvj I mgRvZxq mwbUvix
wdvm
60
69.11
mKj
wPbvgvwU ev cviwmwjbi Zix Uwej Iqvi,
GBP,Gm,KvW wKPb Iqvi I Abvb Mnvjx Ges UqjU
mvgMx
60
69.12
6912.00.00
60
69.13
mKj
Statuettes and
GBP,Gm,KvW ceramic articles.
69.14
mKj
Abvb wmivwgK mvgMx
GBP,Gm,KvW
60
70.02
20
70.03
30
ornamental
60
15464
(2)
cYmg~ni weeiY
(Description of Goods)
m~iK
nvi
(%)
(3)
(4)
30
30
30
70.04
mKj
Wb Mvm Ges evb Mvm kxU, GveRieU _vKzK
GBP,Gm,KvW ev bv _vKzK, widws nDK ev bv nDK
30
70.05
mKj
GBP,Gm,KvW
45
70.07
7007.19.00
15
7007.29.00
15
7009.91.90
15
70.09
15
70.13
mKj
GBP,Gm,KvW
45
70.16
mKj
GBP,Gm,KvW
15
70.18
7018.10.00
10
(2)
71.02
7102.10.00
7102.31.00
15465
cYmg~ni weeiY
(Description of Goods)
m~iK
nvi
(%)
(3)
(4)
AgmY nxiv
15
60
71.17
mKj
BwgUkb Ryqjvix
GBP,Gm,KvW
15
73.04
15
15
7306.11.20
7306.19.20
15
15
15
73.06
15
stainless steel
15
15
15
15
section: Other
73.20
7320.10.00
jxd xs
20
73.21
7321.11.00
15
15466
cYmg~ni weeiY
(Description of Goods)
m~iK
nvi
(%)
(3)
(4)
(2)
73.23
15
73.24
mKj
Bbjm xji wm, Iqvm ewmb Dnvi hvsk,
GBP,Gm,KvW IqvUvi Uvc Ges ev_igi Abvb wdwUsm I wdvm
15
74.18
15
76.07
7607.20.10
20
76.15
7615.20.00
15
82.12
8212.10.00
iRi
20
8212.20.19
Bbjm xj eW
20
8212.20.90
Abvb
20
83.01
84.07 Ges
84.08
84.14
20
mKj
GBP,Gm,KvW
(8301.20.10
ewZZ)
15
15
15
8414.51.10
45
8414.90.10
dvb Gi hvsk
45
15467
cYmg~ni weeiY
(Description of Goods)
m~iK
nvi
(%)
(1)
(2)
(3)
(4)
84.15
8415.10.90
8415.20.90
8415.81.90
8415.82.90
8415.83.90
100
84.18
84.21
85.04
85.06
85.07
hvsk t
8415.90.10 BbWvi A_ev AvDUWvi BDwbU
Abvb hvsk t
8415.90.91 fvU iwRvW Gqvi Kwkbvi cZKviK
cwZvb KZK Avg`vwbKZ
8415.90.99 Abvb Avg`vwbKviK KZK Avg`vwbKZ
mKj
iwdRviUi, wdRvi Ges mgRvZxq cY; wnU
GBP,Gm,KvW cvc; iwdRviwUs dvwbPvi
(8418.50.10,
8418.61.10,
8418.69.10,
8418.69.93
I 8418.99.10
eZxZ)
8421.23.00 wdvi
8421.29.90
100
20
60
30
15
8504.32.00 Other
15
8504.33.00
15
15
15
20
20
15468
85.10
cYmg~ni weeiY
(Description of Goods)
m~iK
nvi
(%)
(3)
(4)
(2)
8510.10.00 Shavers
8519.20.00 Kqb, evsKbvU, evsK KvW, UvKb BZvw`
viv PvwjZ mvD iKwWs ev wicvwWDwms
GcviUvm, mc~Y Zix
20
15
8519.81.20
15
15
85.21
mKj
wfwWI iKwWs ev wicwWDwms Gi hcvwZ, wfwWI
GBP,Gm,KvW wUDbvihy nDK ev bv nDK
15
85.22
15
85.23
8523.52.00 vU KvWm
10
85.27
15
15
15
85.28
20
85.29
20
85.19
15
15469
cYmg~ni weeiY
(Description of Goods)
m~iK
nvi
(%)
(2)
(3)
(4)
8529.90.31
10
20
20
20
45
15
85.42
15
85.44
15
8544.20.00
w-A wewk (co-axial) Zvi Ges Abvb wA wewk (co-axial) e`ywZK cwievnx
15
8544.42.00
15
15
(1)
85.36
85.39
85.45
87.02
20
8702.10.40
30
8702.90.40
30
15470
87.03
(2)
cYmg~ni weeiY
(Description of Goods)
m~iK
nvi
(%)
(3)
(4)
mswk
gvUi Mvox Ges Abvb gvUihvb, kb
GBP,Gm,KvW IqvMbmnt
(1) Bwbmn AUv wiv/ w_ Bjvi
20
20
45
100
200
350
500
45
60
30
60
(2)
87.04
87.11
cYmg~ni weeiY
(Description of Goods)
m~iK
nvi
(%)
(3)
(4)
87.06
15471
45
60
350
500
20
20
8711.10.11
8711.10.91
8711.20.11
8711.20.91
45
8711.10.21
8711.10.92
8711.20.21
8711.20.92
30
8711.10.19
8711.10.29
8711.10.99
8711.20.19
8711.20.29
8711.20.99
250
15472
cYmg~ni weeiY
(Description of Goods)
m~iK
nvi
(%)
(3)
(4)
(2)
87.12
87.14
8714.10.20
20
8714.92.10
20
90.03
15
90.04
15
93.02
100
93.03
Abvb
mvBKj
20
Abvb AvMqvt
9303.10.90 Abvb
9303.20.90
9303.30.90
9303.90.90
100
93.04
100
93.05
mKj
93.01 _K 93.04 nwWsfz cYi hvsk I
GBP,Gm,KvW GmwiR
15
93.06
mKj
evgv, MbW, UcWv, gvBb, wgmvBj Ges
GBP,Gm,KvW mgRvZxq Mvjv eviy` (k~wUs dWvikb _K
(9306.29.10 Avg`vwbKZ cvUm Mvjveviy` eZxZ)
eZxZ)
100
93.07
100
45
94.01
15
15473
cYmg~ni weeiY
(Description of Goods)
m~iK
nvi
(%)
(3)
(4)
(2)
9401.61.00
9401.69.00
45
9401.71.00
9401.79.00
45
94.03
mKj
Avmevec I hvsk
GBP,Gm,KvW
(9403.20.10
eZxZ)
20
94.04
20
94.05
95.03
mKj
Tricycles, scooters, pedal cars and similar
GBP,Gm,KvW wheeled toys; dolls carriages; dolls; other
45
20
95.04
30
96.03
9603.21.00
30
96.19
9619.00.00
60
15474
wkibvgv
msLv
mevi KvW
mevmg~n
mc~iK
nvi (%)
(1)
(2)
(3)
(4)
S001
S001.00
nvUj I iviuv t
S001.10
10
S001.20
10
S012.20
35
S012
S023.10
k~b
S039
S039.20
25||
15475
l Aavq
mviPvR
66|
^v Dbqb mviPvR|(1) evsjv`k Avg`vwbKZ I Drcvw`Z ZvgvKRvZ mKj
aibi cYi Dci g~jwfwK 1% nvi ^v Dbqb mviPvR Avivc Kiv nBe|
(2) Customs Act, 1969 (IV of 1969) Ges Z`axb cYxZ wewagvjvi Aaxb
Avg`vwb (Customs duty) h mgq Ges cwZZ Avivc I Av`vq Kiv nq mB GKB
mgq Ges cwZZ evsjv`k Avg`vwbKZ ZvgvKRvZ mKj cYi Dc-aviv (1) Gi
Aaxb mviPvR Avivc I Av`vqhvM nBe|
(3) g~j mshvRb Ki AvBb, 1991 (1991 mbi 22 bs AvBb) Ges Z`axb cYxZ
wewagvjvi Aaxb g~j mshvRb Ki h mgq Ges cwZZ Avivc I Av`vq Kiv nq mB GKB
mgq Ges cwZZ evsjv`k Drcvw`Z ZvgvKRvZ mKj cYi Dc-aviv (1) Gi Aaxb
mviPvR Avivc I Av`vqhvM nBe|
(4) GB avivi Dk c~iYK, RvZxq ivR^ evW
(K) miKvwi MRU cvcb viv, wewagvjv cYqb KwiZ cvwie; ev
(L) mvaviY ev wekl Av`k Rvix KwiZ cvwie|
67|
cwiek myiv mviPvR|(1) cwiek `~lYKvix wk cwZvb KZK evsjv`k
Drcvw`Z mKj aibi cYi Dci g~jwfwK 1% nvi cwiek myiv mviPvR Avivc Kiv
nBe|
(2) g~j mshvRb Ki AvBb, 1991 (1991 mbi 22 bs AvBb) Ges Z`axb cYxZ
wewagvjvi Aaxb g~j mshvRb Ki h mgq Ges cwZZ Avivc I Av`vq Kiv nq mB GKB
mgq Ges cwZZ cwiek `~lYKvix wk cwZvb KZK evsjv`k Drcvw`Z mKj aibi
cYi Dc-aviv (1) Gi Aaxb mviPvR Avivc I Av`vqhvM nBe|
(3) RvZxq ivR^ evW, cwiek I eb gYvjqi mwnZ civgkg, miKvwi
MRU cvcb viv, cwiek `~lYKvix wk cwZvb wbw` Kwie|
(4) GB avivi Dk c~iYK, RvZxq ivR^ evW
(K) miKvwi MRU cvcb viv, wewagvjv cYqb KwiZ cvwie; ev
(L) mvaviY ev wekl Av`k Rvix KwiZ cvwie|
(5) GB avivi Kvbv weavb evsjv`k cwiek msiY AvBb, 1995 (1995 mbi
1bs AvBb) Gi Kvbv weavbK zY Kwie bv|
15476
68|
Z_ I hvMvhvM chyw Dbqb mviPvR|(1) evsjv`k Avg`vwbKZ I Drcvw`Z
mjyjvi gvevBj Uwjdvb mU Gi Dci g~jwfwK 1% nvi Z_ I hvMvhvM chyw Dbqb
mviPvR Avivc Kiv nBe|
(2) Customs Act, 1969 (IV of 1969) Ges Z`axb cYxZ wewagvjvi Aaxb
Avg`vwb (Customs duty) h mgq Ges cwZZ Avivc I Av`vq Kiv nq mB GKB
mgq Ges cwZZ evsjv`k Avg`vwbKZ mjyjvi gvevBj Uwjdvb mU Gi Dci
Dc-aviv (1) Gi Aaxb mviPvR Avivc I Av`vqhvM nBe|
(3) g~j mshvRb Ki AvBb, 1991 (1991 mbi 22 bs AvBb) Ges Z`axb cYxZ
wewagvjvi Aaxb g~j mshvRb Ki h mgq Ges cwZZ Avivc I Av`vq Kiv nq mB GKB
mgq Ges cwZZ evsjv`k Drcvw`Z mjyjvi gvevBj Uwjdvb mU Gi Dci
Dc-aviv (1) Gi Aaxb mviPvR Avivc I Av`vqhvM nBe|
(4) GB avivi Dk c~iYK, RvZxq ivR^ evW
(K) miKvwi MRU cvcb viv, wewagvjv cYqb KwiZ cvwie; ev
(L) mvaviY ev wekl Av`k Rvix KwiZ cvwie|
15477
mg Aavq
Zdwmj-1
[aviv 4 `e]
[Customs Act, 1969 (Act IV of 1969) Gi
FIRST SCHEDULE Gi cwZvcb]
FIRST SCHEDULE
[Bangladesh Customs Tariff]
(See section 18)
(c_Kfve gyw`Z)
[ The Customs Act, 1969 (Act IV of 1969), AZ:ci D Customs Act ewjqv
DwjwLZ, Gi FIRST SCHEDULE G wbwjwLZ mskvabxwj Afy nBe: ]
(1) 96 bs cvi Kjvg (1) G DwjwLZ Heading 29.39 Gi AvIZvfz Kjvg
(2) Z ewYZ H.S.Code 2939.99.10 Gi wecixZ Kjvg (3) G DwjwLZ
Vincristine sulfate USP, vinblastim kwji cwieZ Vincristine
sulphate USP, vinblastin sulphate kwj cwZvwcZ nBe|
(2)
126 bs cvi Kjvg (1) G DwjwLZ Heading 39.07 Gi AvIZvfz
Kjvg (2) Z ewYZ H.S.Code 3907.60.10 Gi wecixZ Kjvg (5) G
DwjwLZ GwU 5% Gi cwieZ GwU 0% cwZvwcZ nBe|
(3)
126 bs cvi Kjvg (1) G DwjwLZ Heading 39.09, Gi AvIZvfz
Kjvg (2) Z ewYZ H.S.Code 3909.40.00 Ges Dnvi wecixZ Kjvg (3),
(4), (5) I (6) Z DwjwLZ GwUmg~ni cwieZ wbewYZ GwUmg~n cwZvwcZ
nBe, h_v :3909.40.10
3909.40.90
- Phenolic resins
--- Imported by VAT registered kg
Ink manufacturing industries
--- Other
kg
5%
Free
10%
Free|
15478
kg
BDT
1500/per MT
Free
7204.21.00
kg
Free
7204.29.00
-- Other
kg
7204.30.00
kg
BDT
1500/per MT
BDT
1500/per MT
BDT
1500/per MT
kg
BDT
1500/per MT
Free
kg
BDT
1500/per MT
BDT
1500/per MT
Free
7204.49.00
7204.50.00
7204.41.00
kg
Free
Free
Free|
15479
(8)
229 bs cvi Kjvg (1) G DwjwLZ Heading 72.08 Ges Dnvi
wecixZ Kjvg (2), (3), (4) I (5) G DwjwLZ GwUmg~ni cwieZ wbic
Heading Ges GwUmg~n cwZvwcZ nBe, h_v :72.08
7208.10.10
7208.10.90
7208.25.10
7208.25.90
7208.26.10
7208.26.90
7208.27.10
kg
5%
Free
kg
10%
Free
kg
5%
Free
kg
10%
Free
kg
5%
Free
kg
10%
Free
kg
5%
Free
15480
7208.36.10
7208.36.90
7208.37.10
7208.37.90
7208.38.10
7208.38.90
7208.39.20
7208.39.80
7208.40.10
7208.40.90
--- Other
- Other, in coils, not further
worked than hot- rolled
-- Of a thickness exceeding
10 mm
--- Imported by VAT registered
Transformer,
pre-fabricated
building and products of
Chapter 72 and Chapter 73
manufacturing industry
--- Other
--Of a thickness of 4.75 mm or
more but not exceeding 10 mm
--- Imported by VAT registered
Transformer,
pre-fabricated
building and products of
Chapter 72 and Chapter 73
manufacturing industry
--- Other
-- Of a thickness of 3 mm or
more but less than 4.75 mm
kg
10%
Free
kg
5%
Free
kg
10%
Free
kg
5%
Free
kg
10%
Free
kg
5%
Free
kg
10%
Free
kg
5%
Free
kg
10%
Free
kg
5%
Free
kg
10%
Free
7208.51.90
7208.52.10
7208.52.90
7208.53.10
7208.53.90
7208.54.10
7208.54.90
7208.90.10
7208.90.90
15481
kg
5%
Free
kg
10%
Free
kg
5%
Free
kg
10%
Free
kg
5%
Free
kg
10%
Free
kg
5%
Free
kg
10%
Free
kg
5%
Free
kg
10%
Free|
(9)
231 bs cvi Kjvg (1) G DwjwLZ Heading 72.13 Gi AvIZvfz
Kjvg (2) Z ewYZ H.S.Code 7213.91.10 Gi wecixZ Kjvg (3) G
DwjwLZ Imported by VAT registered electrode manufacturing
industries kwji cwieZ Imported by VAT registered electrode
manufacturing and wire drawing industries kwj cwZvwcZ nBe|
15482
7214.10.00
7214.20.00
7214.30.00
7214.91.10
7214.91.90
7214.99.00
kg
kg
25%
25%
Free
Free
kg
25%
Free
kg
5%
Free
kg
kg
25%
25%
Free
Free|
kg
5%
Free
7607.11.90
--- Other
kg
10%
Free |
15483
kg
10%
Free
8448.20.90
--- Other
kg
2%
Free |
15484
(K)
(L)
(M)
(N)
(O)
(P)
gvU Avq
c_g 2,20,000 UvKv ch gvU Avqi Dci --cieZx 3,00,000 UvKv ch gvU Avqi Dci -cieZx 4,00,000 UvKv ch gvU Avqi Dci -cieZx 5,00,000 UvKv ch gvU Avqi Dci -cieZx 30,00,000 UvKv ch gvU Avqi DciAewk gvU Avqi Dci --------------------------
nvi
k~b
10%
15%
20%
25%
30% :
3,000.00
2,000.00
1,000.00:
15485
AviI kZ _vK h, Kvb Ki`vZv hw` ^ DbZ GjvKv (less developed area)
ev mePq Kg DbZ GjvKvq (least developed area) AewZ Kvb z` ev KzwUi wki
gvwjK nb Ges D KzwUi wki `evw` Drcv`b wbqvwRZ _vKb, Zvnv nBj wZwb D z`
ev KzwUi wk nBZ D~Z Avqi Dci wbewYZ nvi AvqKi iqvZ jvf Kwieb, h_v :
weeiY
iqvZi nvi
15486
D Avqi 27.5% :
Ze kZ _vK h, GBic
publicly traded company hw`
D Avqi 35%:
15487
D Avqi 42.5%;
(M)
gvPU evsK Gi
D Avqi 37.5%;
(N)
D Avqi 45%:
Ze kZ _vK h, GBic
cZKwU wmMviU cZKviK
Kvvbx
publicly
traded
company nBj mB Ki
nvi nBe 40%;
D Avqi 45%:
Ze kZ _vK h, gvevBj
dvb AcviUi Kvvbx hw` Dnvi
cwikvwaZ g~jabi b~bZg 10%
kqvi, hvnvi ga Pre Initial
Public
Offering
Placement
15488
wZxq Ask
(A_ AvBb, 2014 Gi aviv 57 `e)
mviPvRi nvi
hw` Kvb ew-Ki`vZv (assessee being individual) hvnvi Income-tax
Ordinance, 1984 (Ord. No. XXXVI of 1984) Gi section 80 Abyhvqx cwim`,
`vq I LiPi weeiYx (statement of assets, liabilities and expenses) Z c`wkZ bxU
cwim`i g~jgvb (total net worth) wbic nq, mBic ew Ki`vZvi AvqKi
chvR GBic Avqi Dci chvR AvqKii Dci wbic nvi mviPvR c`q nBe, h_v:
bxU cwim`i g~jgvb
(K) `yB KvwU UvKv ch (L) `yB KvwU UvKvi AwaK wK `k KvwU UvKvi AwaK bq(M) `k KvwU UvKvi AwaK wK wek KvwU UvKvi AwaK bq(N) wek KvwU UvKvi AwaK wK wk KvwU UvKvi AwaK bq(O) wk KvwU UvKvi AwaK h Kvb AsKi Dci --
mviPvRi nvi
k~b
10%
15%
20%
25% |
15489
Ag Aavq
NvlYv
Provisional Collection of Taxes Act, 1931 (Act No. XVI of 1931),
AZtci D Act ewjqv DwjwLZ, Gi section 3 Z c` gZvej miKvi GB weji
cvweZ `dv 3, 4, 58, 59, 60, 61, 62, 63, 64 I 65 DnvZ wfbZi weavbvejx mvc,
Rb^v_, Awej^ KvhKi Kiv mgxPxb I cqvRbxq gg NvlYv Kwij|
2|
GB NvlYvi cwicwZ D Act Gi section 4(1) Gi weavb Abyhvqx GB weji
cvweZ `dv 3, 4, 58, 59, 60, 61, 62, 63, 64 I 65 Gi weavbvejx Awej^ KvhKi
nBe|
gvt Avkivdzj gKeyj
wmwbqi mwPe|
gvt bRij Bmjvg (DcmwPe), DccwiPvjK, evsjv`k miKvwi gy`Yvjq, ZRMuvI, XvKv KZK gyw`Z|
Ave`yi iwk` (DcmwPe), DccwiPvjK, evsjv`k dig I cKvkbv Awdm,
ZRMuvI, XvKv KZK cKvwkZ| web site: www.bgpress.gov.bd