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VAT BD .pdf | value added tax bd Section 23, 24,
24 in bangla & English
23| g~j¨ ms‡hvRb Ki Kg©KZ©vM‡Yi `vwqZ¡ Ab¨ Kg©KZ©vM‡Yi
Dci b¨¯ÍKiY|― †evW© miKvix †M‡R‡U cÖÁvcb Øviv, kZ©mv‡c‡¶
ev webv k‡Z©, GB AvB‡bi Aaxb †Kvb g~j¨ ms‡hvRb Ki Kg©KZ©vi
†h ‡Kvb `vwqZ¡ Ab¨ ‡Kvb miKvix Kg©KZ©vi Dci Ac©Y Kwi‡Z
cvwi‡e|
24| g~j¨ ms‡hvRb Ki Kg©KZ©v‡K mnvqZv cÖ`vb|― (1) g~j¨
ms‡hvRb Ki Kg©KZ©vMY‡K GB AvB‡bi Aaxb Zvnv‡`i `vwqZ¡
cvj‡b mnvqZv Kivi Rb¨ GZ`&Øviv cywjk, eW©vi MvW© evsjv‡`k,
evsjv‡`k †Kvó MvW© I Avbmv‡ii †h ‡Kvb m`m¨ Ges BDwbqb
cwil`, Dc‡Rjv cwil`, †cŠimfv, †Rjv cwil`, wmwU K‡c©v‡ikb
Gi KZ©„c¶, g~j¨ ms‡hvRb Ki, AveMvix, ïé, AvqKi I gv`K`ªe¨
msµvšÍ Kg©KvÐ cwiPvjbv I wbqš¿bKvix mKj miKvix Kg©KZ©vmn
Ab¨ †h ‡Kvb miKvix Kg©KZ©v Ges mKj e¨vsK Kg©KZ©vi Dci
¶gZv Ac©Y I `vwqZ¡ Av‡ivc Kiv nBj|
(2) mnKvix Kwgkbvi c`gh©v`vi wb‡¤œ b‡nb Ggb g~j¨
ms‡hvRb Ki Kg©KZ©v, Zuv‡K mnvqZv ev mnvqZv Kivi D‡Ï‡k¨
Dc-aviv (1) G DwjøwLZ †Kvb m`m¨, KZ©„c¶ ev Kg©KZ©v‡K †h
‡Kvb e¨w³i ¯’vei-A¯’vei m¤úwËi wnmve, e¨vsK GKvD‡›Ui wnmve
weeiYx, `wjjvw`mn Ab¨ †h ‡Kvb Z_¨ mieivn Kivi Rb¨ Aby‡iva
Kwi‡Z cvwi‡eb Ges D³ Aby‡iv‡ai †cÖwÿ‡Z mswkøó m`m¨, KZ©„cÿ
ev Kg©KZ©v Pvwn`vK…Z Z_¨ mieivn Kwi‡Z eva¨ _vwK‡eb|]
24K| g~j¨ ms‡hvRb Ki Kg©KZ©v KZ…©K mnvqZv cÖ`vb|―
The Customs Act, 1969 (IV of 1969), Gift Tax Act, 1963
(XIV of 1963) wKsev `vb Ki AvBb, 1990 (1990 m‡bi 22 bs
AvBb), Income Tax Ordinance, 1984 (XXXVI of 1984) Gi
D‡Ïk¨ c~iYK‡í g~j¨ ms‡hvRb Ki msµvšÍ cÖ‡qvRbxq mKj Z_¨vw`
D³ AvBb cÖ‡qvM I ev¯ÍevqbKvix KZ©„cÿ‡K g~j¨ ms‡hvRb Ki
Kg©KZ©vMY mieivn Kwi‡eb|]
25| mgb †cÖi‡Yi ¶gZv|― (1) c`gh©v`vq ivR¯^ Kg©KZ©vi
wb‡¤œ b‡nb Ggb †Kvb g~j¨ ms‡hvRb Ki Kg©KZ©v ZrKZ©„K GB
AvB‡bi D‡Ï‡k¨ cwiPvwjZ †h ‡Kvb Z`‡šÍ †h e¨w³i Dcw¯’wZ
cÖ‡qvRb Av‡Q ewjqv we‡ePbv K‡ib, mv¶¨ †`Iqv ev †Kvb `wjjcÎ
ev Ab¨ ‡Kvb e¯‘ `vwLj Kivi Rb¨ †mB e¨w³i Dci, wjwLZfv‡e
mgb Rvwii KviY D‡jøLmn, mgb Rvwi Kwi‡Z cvwi‡eb|
(2) Dc-aviv (1) Gi Aaxb mgbK…Z †h ‡Kvb e¨w³ D³
Kg©KZ©vi wb‡`©k †gvZv‡eK mkix‡i ev ¶gZvcÖvß cÖwZwbwai gva¨‡g
Dcw¯’Z nB‡Z eva¨ _vwK‡eb:
Z‡e kZ© _v‡K †h, Code of Civil Procedure, 1908 (Act
V of 1908)-Gi Sections 132 I 133-Gi Aax‡b †Kvb Av`vj‡Z
e¨w³MZfv‡e Dcw¯’Z nIqv nB‡Z Ae¨vnwZcÖvß †Kvb e¨w³‡K
mkix‡i nvwRi nIqvi Rb¨ Zje Kiv hvB‡e bv|
(3) †Kvb g~j¨ ms‡hvRb Ki Kg©KZ©v ZrKZ…©K cwiPvwjZ †h
‡Kvb Z`šÍ Penal Code, (Act XLV of 1860) Gi Sections
193 I 228 Gi Aaxb wePvi wefvMxq Kvh©aviv ewjqv MY¨ nB‡e|

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Vat bd .pdf value added tax bd section 23, 24, 24 in bangla & english

  • 1. VAT BD .pdf | value added tax bd Section 23, 24, 24 in bangla & English 23| g~j¨ ms‡hvRb Ki Kg©KZ©vM‡Yi `vwqZ¡ Ab¨ Kg©KZ©vM‡Yi Dci b¨¯ÍKiY|― †evW© miKvix †M‡R‡U cÖÁvcb Øviv, kZ©mv‡c‡¶ ev webv k‡Z©, GB AvB‡bi Aaxb †Kvb g~j¨ ms‡hvRb Ki Kg©KZ©vi †h ‡Kvb `vwqZ¡ Ab¨ ‡Kvb miKvix Kg©KZ©vi Dci Ac©Y Kwi‡Z cvwi‡e| 24| g~j¨ ms‡hvRb Ki Kg©KZ©v‡K mnvqZv cÖ`vb|― (1) g~j¨ ms‡hvRb Ki Kg©KZ©vMY‡K GB AvB‡bi Aaxb Zvnv‡`i `vwqZ¡ cvj‡b mnvqZv Kivi Rb¨ GZ`&Øviv cywjk, eW©vi MvW© evsjv‡`k, evsjv‡`k †Kvó MvW© I Avbmv‡ii †h ‡Kvb m`m¨ Ges BDwbqb cwil`, Dc‡Rjv cwil`, †cŠimfv, †Rjv cwil`, wmwU K‡c©v‡ikb Gi KZ©„c¶, g~j¨ ms‡hvRb Ki, AveMvix, ïé, AvqKi I gv`K`ªe¨ msµvšÍ Kg©KvÐ cwiPvjbv I wbqš¿bKvix mKj miKvix Kg©KZ©vmn Ab¨ †h ‡Kvb miKvix Kg©KZ©v Ges mKj e¨vsK Kg©KZ©vi Dci ¶gZv Ac©Y I `vwqZ¡ Av‡ivc Kiv nBj| (2) mnKvix Kwgkbvi c`gh©v`vi wb‡¤œ b‡nb Ggb g~j¨ ms‡hvRb Ki Kg©KZ©v, Zuv‡K mnvqZv ev mnvqZv Kivi D‡Ï‡k¨ Dc-aviv (1) G DwjøwLZ †Kvb m`m¨, KZ©„c¶ ev Kg©KZ©v‡K †h ‡Kvb e¨w³i ¯’vei-A¯’vei m¤úwËi wnmve, e¨vsK GKvD‡›Ui wnmve weeiYx, `wjjvw`mn Ab¨ †h ‡Kvb Z_¨ mieivn Kivi Rb¨ Aby‡iva Kwi‡Z cvwi‡eb Ges D³ Aby‡iv‡ai †cÖwÿ‡Z mswkøó m`m¨, KZ©„cÿ ev Kg©KZ©v Pvwn`vK…Z Z_¨ mieivn Kwi‡Z eva¨ _vwK‡eb|]
  • 2. 24K| g~j¨ ms‡hvRb Ki Kg©KZ©v KZ…©K mnvqZv cÖ`vb|― The Customs Act, 1969 (IV of 1969), Gift Tax Act, 1963 (XIV of 1963) wKsev `vb Ki AvBb, 1990 (1990 m‡bi 22 bs AvBb), Income Tax Ordinance, 1984 (XXXVI of 1984) Gi D‡Ïk¨ c~iYK‡í g~j¨ ms‡hvRb Ki msµvšÍ cÖ‡qvRbxq mKj Z_¨vw` D³ AvBb cÖ‡qvM I ev¯ÍevqbKvix KZ©„cÿ‡K g~j¨ ms‡hvRb Ki Kg©KZ©vMY mieivn Kwi‡eb|] 25| mgb †cÖi‡Yi ¶gZv|― (1) c`gh©v`vq ivR¯^ Kg©KZ©vi wb‡¤œ b‡nb Ggb †Kvb g~j¨ ms‡hvRb Ki Kg©KZ©v ZrKZ©„K GB AvB‡bi D‡Ï‡k¨ cwiPvwjZ †h ‡Kvb Z`‡šÍ †h e¨w³i Dcw¯’wZ cÖ‡qvRb Av‡Q ewjqv we‡ePbv K‡ib, mv¶¨ †`Iqv ev †Kvb `wjjcÎ ev Ab¨ ‡Kvb e¯‘ `vwLj Kivi Rb¨ †mB e¨w³i Dci, wjwLZfv‡e mgb Rvwii KviY D‡jøLmn, mgb Rvwi Kwi‡Z cvwi‡eb| (2) Dc-aviv (1) Gi Aaxb mgbK…Z †h ‡Kvb e¨w³ D³ Kg©KZ©vi wb‡`©k †gvZv‡eK mkix‡i ev ¶gZvcÖvß cÖwZwbwai gva¨‡g Dcw¯’Z nB‡Z eva¨ _vwK‡eb: Z‡e kZ© _v‡K †h, Code of Civil Procedure, 1908 (Act V of 1908)-Gi Sections 132 I 133-Gi Aax‡b †Kvb Av`vj‡Z e¨w³MZfv‡e Dcw¯’Z nIqv nB‡Z Ae¨vnwZcÖvß †Kvb e¨w³‡K mkix‡i nvwRi nIqvi Rb¨ Zje Kiv hvB‡e bv| (3) †Kvb g~j¨ ms‡hvRb Ki Kg©KZ©v ZrKZ…©K cwiPvwjZ †h ‡Kvb Z`šÍ Penal Code, (Act XLV of 1860) Gi Sections 193 I 228 Gi Aaxb wePvi wefvMxq Kvh©aviv ewjqv MY¨ nB‡e|