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Income Tax Manual
Part-II
The Income Tax Rules, 1984
(As amended up to July 2022)
Compiled by: Masum Gazi
In association with: Mahmudul Hasan
Tbp Lacomp Tn Rul.',1984 I,T, Manllal (pari-II)
About this book:
Omitted rules and sub-rules arc: prc:sented in red ('olour and changes made by the
SRO # ISS (01 June 2022) arc: prc:sented in green ('%ur.
Disclaimer: If any context of this book makes contradiction with any official
publication of the National Board of Re.....C1lue (NBR), the said context shall be
pre.....ailed.
Compiled by:
:lasum Gazi
E-mail: masumgazi613@gmai1.com
Linko.-dIn: htlps:!!""''W.1i1Lkedin.comlinitaxprofessionalbdl
:Iobil. No.: +8801935-131132
In association with:
:lahmudnl Hasan
Linko.-dIn: https:llwww.lmkedm.comliulmahmudulhasan2107/
Compilf'd by: Ma, am Gui
,
La a,"";uioa lIi !h: Mabmadul Ha, aa
Tbp Lacomp Tn Rul.', 1984 I,T, Manllal (pari-II)
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Ddini!iOll
Tabl. of Contents
Pal1kula,."
T~ limit fOr ~stmion offirms
Form ofapplintion
Order ~ding ~,tmion offirms
Form ofdn:W3tion ofpartnml ofa fum
Finns 10 mamlaio accouoiS, ott.
M.ain~ ofacrouots by docIorn, kgal prlIdi!ionn-., ttt
M.ain~ ofacrouot in a bank by !he <IWIlft" of~ propmy
~ofachange
Panicubrs to be furnisMd on imere;l on securities by a person other dwJ
"Gm~
Form fo.- appbcation for a artifi~ to <kduct tax :II a 1= nit, de.
Form ofartificalt under=tWn S3(A) of!he Ordi!lalltt
Panicubrs to be furnish... by persons making deductions :II S<II.IJtt
T~ limit fur paymm,1 oftax ~ :II ~
~ofpaymmt oftax~:II sour~
Pre.cribrd ;anngm>mt. fur dtduction oftax &-om divtdends
DNuction oftax from paymmt 10 contrxlor5, elC.
DNuction oftax from indmting and Wpping agmcy commiSSIon
CoUectioo of tax from impomrs
DNuctiOll oft"" from iocOllV' &-om bouse proprrty
DNuction of tax &-om rental val"" of vacam land or pbm mdfor
machinery
CoUectioo of"'" from iocOllV' <Im"mon account of export ofm:mpower
Collection oftax on sale pricr:s ofgoods or property soldby pubbc auction
DNuctiOll oftax frompaymem 10 filmaclOO and >CIrtsStS
DNuctiOll oftax from Ull'd agency commiSSIon
DNuctiOll or collection at source &-om commission or fet<
DNuctiOll of"'" 00 inlnesl on saving <kposi1S, fixed dqIosits and =
dqIosits
Collection of"'" OIl tl3usfer ofPropoty
Collectioo of "'" on tl3usfer ofproperty
Collection of"'" from exportn-.
Is.U.1II"" ofcenific=, ttt. of"'" dmuctiOll and colkction
CertiflCateofdmuctiOll oftax under =lion 5O(1B)
Company 10 furnish a .Cllemenl regarding paymmt ofdi~dend
Stalelllenl regarding paymml of mleRSl other dwJ inleRSl 011 =urities
Stalelllenl ofdMocuon oftax un<b Ihe Mad "Salanes"
Commissioner', power 10 pnmit employer 10 <kduct laX wxblhe head
''Salaries'' in lump sum ev~ month ""d submit ~Iy SClIm>enI
Pnsons responsible fo.- m.king payments under 1M head -salaries"
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Compil«l by: Ma, am Gui
,
La a,"";uioa lIi!h: Mabmadlll Ha, aa
Tbp Lacemp Tn Rul.', 1984 I,T, Manllal (pari-II)
Rul<> Pa,1kular!l
23A StaleUlenl "'gardllig filing ofmumby emplo)'ttS
24 knunofrncOlDe
24A knun ofwilhhokhng laX
24B ~ooFormunder=tion 19AAAA
25 StaleUlenl ofassds and liabilities
25A StaleUlenl ofe~ rebting 10 !be life style
25AA ~laJatioo under =lion 19A for spnial tax ""almml
25AAA StaleUlenl of........ and liabilities fur individual honing income from salary
25AAAA Statemenl of assns and liabilities for individual having income 001
exettding taka thrtt lakh from business 01 profession
26 Noli"" ofdemand
26A Mode ofpaymem oftax by !be 3SSe'iStt
21 Form of ~ 10 !be Appdia", Joint CommisSl""'"
21A Form of~ 10 !be Commissi""", (~s)
27B Form of .ppliution 10 !be Taeo Sdtkmrm Commission
27C Form of .ppliution for AltertWiv" Dispute Resolution
2g Form of~ 10 Appelbte Tribunal
29 Form of applic~on for rd".,,-~ to high Court Division
30 Ddennination ofir>cool. from business when such income is also partially
"""""'"'
30A Ddennination ofir>cool. from 1r.InSf.,,- ofexpon qUOOl ofgannmlS
31 Computationof~ derivm from !be sal" of=
32 Computation of~ derivm from !be sale ofrubb.,,-
33 Valuation ofpn-<pllsite:s, allowances """"filS
33A lIoI= renl allowances ""","vable in cash
33B Rt:nl fr,"" accotIlll1Odati<KI
33C ConveylUl"" allOWllOCe receivable III cash wi!h no ron~~ facility
330 Conveyance providc<l for p.,,-sooal or pri""", use
33E Additional con''eylIOCe allOWllOCe
33F Com""Yllll"" t....d p;utly for p.,,-sooal and p;utly for business JlWIlOS"
33G F= 01 COflaSsional passage for travel abroad or within Bangladrsh
33H Emmainmenl allow~
331 Mmical exp=;es
33J OIberhmefilS
34 Computation of~ of a p.,,-son residing outside Bangladrsh
35 Computation of~ from tr.InSactions wi!h non-residems
36 Application for rd'und
31 krognition of assocUtioo of acrouotants, ",gistration of IflCOlDe laX
practitioners, etc_. by !he Boa.-d
37A Form for publishing list ofhighesl I3l<p3yers
3g Pr<>=luie fur ...If-assessmenl
3& Spn:ia1 provis>oo. for cooIncIor.i
3gB Pr<>=iure fur spot assessmenl
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Compilo<i by: Ma, am Gui
,
La .,"";uiea ..illl: Mabmlldlll Ha, au
Tbp Lacomp Tn Rul.',1984 I,T, Manllal (pari-II)
Roo
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Pa.1irulal"!l
Computati~f income of a conlJaclOf, etc., of~1 company ....idiog
onl of Bangladesh
Form of applic~ion for =kmed <kpuciation
Form of application for acceleraiM dqlrmation all""""""" ~
paragrlIph 7A{2Xa) of!he Third Sclxduk to !he Ordinan~
Panirulars for <kpuciation "U~
~ ofcapibl ~ by Govnnmml
Applic~ion for =ognition of a pro'idmt fund
Oak ofr.-cognition ofa pro'idml fund
Formof~
Prq>arnion and main~ ofprovidml fund accounts, etc
Furnishing ofan abslJact of~ providmt fund aceonnl ofan eIqIloytt
Panirulars ofacrouots ofempoytt participating in pr01:idmt fund
inveslmml ofcontributions
Withdrawal. from !be providmt fund
Rq>aymenI ofwitbdrawa.ls, etc.
inlnesl on rqJayment ofwilh<bwals and n><><k of=<>,~
Widllbllwal. al!he time ofb"" prq>arlIIOfy 10 reli=nml
Supply ofcertified copy ofacrouots mainlainffl outsi<k Bmgbdesh
Limilation on oolllribulion by II sharmolder who is an employtt
F.f&cI of assignmml or char~ upon his benefici.ol int.usl in a rttegniw
pro"idml fund
F.f&cI ofwithdrawal. ofrttognition
Rtsuictions as resp«lS contribution, etc , by !he employm;
Application for approval ofII graruily fund
krum, Slalmlmts, "Ie., """ may b" ~ 10 k fumisbc-d
Limits on contribution by !he employn
inveslmml or dq>osit rnotX)'S ofII graruily fund
Trelllmmi ofconsideration in lim ofassign"'.."" etc. ofbm.ficial inlnesl
CirCUlllSiaoCt:S in which approval may b" withdrawn
Form of awlication for Sttking exemption from CIX 10 k rna<k by II
""""'"
Form of application 10 k made by II rompaoy for exrmption from CIX
~ SttIion 46B of!be Ordinaoc..
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59AA Form of application 10 ~ made by a physical infuslruClllU filcilily for 123
exemption from CIX ~ SttIion 46C of!be Ordinaoc..
59AAA Form of applicalion 10 k made by a company for exrmption from CIX 124
~ SttIion 46BB of!he Ordinalltt
59AAAA Form of application 10 ~ made by a physical infuslrn<:rure facilily for 126
noemption from CIX ~ >=lion 46CC of~ Or<linarltt
59B Form ofapplic~ion ofCIXexemption for fureign "'<:hnician 127
60 Application by company or other body cDIJ>'If= for appuv:ol. by~ Board 129
for exrmptioo ofim=>mts by an ~ no! b"ing a company
Compilf'd by: Ma, am Gazi
,
La a,S<>cluioa ..i!h: Mahmlldlll Ha, au
Tbp Lacemp Tn Rul.', 1984 I,T, Manllal (pari-II)
Ro"
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Pal1irular!l Pal:" "e.
Applic~ioo by an ~ cotqIany ar approval. by tb. Board far 129
n:empticn of mvr:s_.by an iLSStS!Itt not bnng a compmy
Appliatioo by a body c"'1"'f3k being a ~ CU:P<UtiOll .poru;oIt<i by 129
tb. Gm"fttllllml far annptiou of imntmmts by an as= DOt being a
"""'""
Form oftax ckarantt and ~ ct:rtificak, .re.
Production of ct:rtificar. of laX ckaraoce, elC., WIR any offi= of
ru_
Form ofct:rtificale under=tion S3AA
Exemption from production oflaX c1eaJl1DCe cenificale
Applic~ioo fur a ct:rtific,,", far t=lSfn ofpillpt'ily
Form ofct:rtificale
T"..e1ve-digil Tax payer'. IdmtificatiOll NUIIIber
Verification of tb. authertticity of twdv,,-digit Taxpayer'. IdmtificatiOll
N"",",
Tax collection <ICOOWIt nUlllber
Amount ar ",Ie fur aIlowan"" on ~t expense
Al10wance in re.pM of expendirure 011 foreign 1r.I~..,1s far holidaying and
--
Rak ofall<lWaD(n In ~ ofpublicity ...d advertiso::mo::nl ~
Rak of all""""""", In respM ofn:pmditure on distributiOll offrtt """"Ies
StancbJd ofa "'Ioorist indusuy"
Search and S6z>=
Modes ofrecovery oftaxes
A!JP<'al. from Order by Tax Rttovery Officer
Ddftmination of<ImI' s kngIh pri"" under section 107C
Factors 10 b" ronsid=d In judgmg cornparal.>ility
MOISt appIoptlale DX1bod
Inf<XInaticn and docmnen", {} b" Up! ...d lIllIimainM uruJo.- section 101£
Rqxln II"", a CmifiM accountant 10 b" furnil;hed under =00 I07F
Form ofreport 10 b" furnished under section I07F
Statemenl of inlernational tr3nsaction to b" furnisb.-d under secticn I07EE
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~ Rules and Stttioos of Inco!n< Tax Rules, 1984 and Inco!n< Tax 180
Ordmaoct, 1984
Compilf'd by: Ma, am Gui
•
La a,S<>cluiea lIi{h: Mabmlldlll Ha, au
Tb. Lac..m. Tn Rul.', 1984 I,T, Manllal (pari-II)
GOVERi""n:llrrr OF TIn: PEOPLE'S RI:PUBUC OF BAl-'CLADESH
NATIONAL BOARD OF RI:VEIVE
Dhaka, th. 14'" January, 1985
No. S.R..O.39-USS.- In ex""".., of !he powers confnud by ...cti0ll 185 of !be Ioc~ Tax
Onlin"",..., 1984 (XXXVI of 984). read with sub-...ction (4) ofdW o=tioo, !be N~ional Board of
~'m,.. IS pleasnl 10 mili!be following rules, lIam"'y: -
TIn: INCO:-.n: TAX RULES, 1984
I. Short titl•. -
'I'lt= ruks may ~called!be Income Tax Ruks, 1984.
[2. D.linioon. -
In ~ rules, unless tbeu is anythillg rqmgnanl in !be subject or conkln-
(a) "c.nifica,,"" means a cmif>em forward...! 10 !be Tax Reoov~ Offi= by !be DqmIy
Commissionor of Taxes, issuffi DD<k:r...ction 138 of !be Ordinan~ for !be recov~ of arR3lS
DD<k:r me.., rules;
(b) "&faultn" means m. as"",Ott mmtioned in !be cmifica,,";
(e) "CX«tJtioo", in rcationlO a ccrt:ifica,,", means slqlS taken fur !be r<=lv~ ofa=3IS DD<k:r ~
ruks ill pursua!ltt of a cmific=;
(d) "ollict:r" means a "public offi=" as ddinffi III !be Code ofCivili"ro<:td!u, 1908 (Act V of
1908), or a "public SCf'lIIlC as dd"mcd in section 21 of!be !'mal Code (Act XIV of 1860), including
a person subordina,," to !be Tax Rttov~ OfTLCCf whom !be Tax Rttovny Ollic..- authorises 10
= 3D. order of anoch"'eru or sak or arrest;
(e) "Ofdinanct~ means m. Inrome Tax Or<lin.or=, 1984 (XXXVI of 19&4);
(I) ''propffly'' includes movable Of 'WIDO,'3hle prop..-1y, including sJw-cs, &bmrures, or inlere§l in
any company or any actionable cbim;
(g) '"o=tion" means a ...ction ofthe Or<linancl:;
(h) "shau in a company" includes stock, &bm~ srod:, ddlmrures and bonds.] ,'.'_ _."".Lo.No.
....-,_2I>lMO>')
[3. TiL1M' limit for ~tn lion of f"L1'1II' . -
~ appliC3tion fur ",gistration of a fum undc:r section 111 ofthe ~ !ihal.l ~ mack within
OM month of !be end of the mromc year ",l~t 10 !be as.sc:'lmICfLI ~31 for which "'Ei.lr.ltion is
sought:
Pr<NId6d thai tM /Rpury Commin/OIUIr ofTon.... may ..rIma/it alt application madg aftu Ihg
<nptry ofthi:I thM limit ifM i:I :>ali$,/i.d that th_jinn was~I.d by mffidflfll cous_from making
tM tlpplicalion wilh/It 1M sp«:tfi.d ti.....
4. Form ..f application. -
~ ~OII rd"errm 10 in rule 3 !ihal.l ~ made III !he form acncxM 10 this rul. and !ihal.l ~
signed and v..-ified by all the partnmL (not ~ng mmors) p..-sonally and by the legal r~ve
ofany parmer ",-ho IS deceasm.
Compiled by: Ma. am Gui
,
La a.sociui..a lIi!h: Mabmad,,1 Ha, aa
Tb. lacom. Tn Rul.',1984 I,T, Manllal (pari-II)
Form ohpplk:olicm for ~Inlion of:> rrrm uncI.. SKtio. II I (2) of lb. Incom. Tn
OnIinalK4', l984
Dm - - - - -
ru.........m ynr ----
N...,.of~ Firm
Addr~s:
I. W~ bruby apply f...-r~tionof our fum IJIIdr.-smioo 111(2) of ~ roc""", Tox Or~,
19&4 (XXXVI of 19&4), f...- m. ",,5n= y= ----
2. A =tifim copy ofthe inslfllmml ofpartn=hip by which ~ fum is consnrurm ~ WIth a
copy Ib=ofis enclosftI. ~.-.qWud partirulars ..., giwn in Ib. anacbtd Schedule.
3. W~ do b.rd!y certify tbaI ~ profits (...-10") of m. in<:om. year mdmg on -- - - """ b<m
divio.damong ...-cudil<d(..,d m m. case ofloss, dd>itM) 10 ~ accounIS ofpartn="" shown in
m. attached Schcduk.
Names ofpmn.n and addr~:
(I) --~--­
(2) --~--­
(3) --~--­
(4) --~---
(SiglUtUR:!l)
VI:RII1CAll0N
(1) ----~
(2) ----~
(3) ----~
(4) ----~
We ~ WI 10 ~ ~ of our knowlcd8<' and bdicf m., infotmation gIven in m. :Wove
drclarauon i. correct and ~1<te.
Signa= ofparmm;: (1) ----~
(2) ----~
(3) ----~
(4) ----~
N<>Io. - This appltcarto" and IN wmftcatlon mUll b. ~ by all ~ fJ'J11n= (nol bang minon)
and by liNllqal rqJ""",,/aliwf ojany a«:ea:leparmu.
P:ortkub .. of apportion...... 1of ilKo....., profil. and cain., (or I....) of lb. bu, inn, of
prof,..slon in I.... inco.... )".:0' . ndiJq; on -------- Iwm"
.... lb. partn. ... wbo ".~... ""lillfd 10
. ba... in . udll incom. , proflli :ond l ain, (or .....).
,1. Names of ""= Im=.oo S:aiary, rommiwon (or Sharcmtm Rmwb
No.
"""'"
capital (or ott..r """"nemion) b:dauct of
1oam),lf3ll}' "",,,I. fum profits (or loss)
(...., N_(l)] (...., ~ (1)] (...., ~ (2)]
I. , I , I , ,
N<>Iu. (1) Iftho IntUtaI, salary, commission/or <>I/uJr nmun6allon Is paYrJblo or al!QWrJblo only if
m.r. QI"fl sujJicifml prorm ami/ablo, this jact slwuJa N /tOle against I;'" approprTalo
1/"", In 1M Rmtarks column.
(1) W.... any parTn<>T is fmlIlle:J to shan In tlrfl profils bul not Ifablo 10 boar a ,fmJlar
proportion ojany lossu, this j= should N OOIe in thoRfMlari:s col"",,,
Compilo<i by: Ma, am Gazi
Tbp Lac..mp Tn Rul.', 1984 I,T, Manllal (pari-II)
5. OrdPr r"lardin& r.-p,tnolion ..r fimn... -
(I) If Ihe DqlUly Conml1s,,;omr ..f T """, "'glSIft>; Ihe fum, ~ .mn pa!III an order in writing
according1yand sJWl fumiob a copy ofsuch order 10 Ib. >ppI.icaots.
(2) Iflb. DqlUly Commi5SOIV:I" of Taxes is not ... utis&d, ~ shall pas. 3D Old..- in writing
",fusing Ib. rq;i,~ m.firm and shall fumis.h a copy of such ord..- 10 ~ :opplicant5.
6. Fonn ..fdK la....li..n ..fpart.........fa firm. -
(I) For ~ JIWP"5" ofotction 11 1(6) pro" ..o (n) ofm. Ordinmce, m. dechratio:o. shall br madt
and .-=&d III m. form """ani MrnO
F..rm of Mda....li..n un...... sKiion 111(6) pr..,i", (Ii) ..fib 1Dc.._ Tn Ordinann, 1984
To
The DqlUly Commi...wn.. ofTaxes,
Dm - - - -
Namr oflb. Firm
Addr=!:
I. W~Ixuby<kcl=dw:
Our firm was gr2DtM ",gislr.ltion urm Kction III of m. Income Tax Ordinmcr, 19&4
(XXXVI of 1984), for ~ 3ssrs<!D!'OI }..,ar -~--~
"'.
The >ppI.icatioo for m. rrgislr.ltioo. of lht fum w.IS madt 10 Ib. DqIuty Commissi~ of
T""o; 00 -- for m. assessmml ynr -- bul no ordergr.wtingl",fusing rq;istration has breo
p;assM by~ DqlUlyCommi..t.-rofTaus con=nnl.
2. W~ brrdIydttJ.= dw m. ooustirutioooflb. firm and Ib. mWvidual. shares ofm. pannm;as
spnifim in m. mslruDlenl ofparmmJup CftIlfim copy ofwhich _ pr~iously film with
m. said I>qIIny Commis";omr ofTlXtS has rMTIainm unchangm.
3. W~ 00 brrd>y furtb.r dN:lar~ dw m. profir. (or~) ofm. incom. y"""!la,..,breo dn'ldnl
among or crmik<l (and, in m. cue of los" dtbited) to m. acrounI. ofpartnml as shown in
m. aIt:!chtd Scbtrul.~.
Nmrsofpartom; aud~:
(I) ---~
(2) ---~
(3) ---~
(4) ---~
(Signaluml)
VI:RIFICA1l0N
(I) ----~
(2) ----~
(3) ----~
(4) ----~
w~ <kcIa.., thai 10 m. bm of our knowkdJ!<' and bdi~f m. infomwion glVeII m m. ;d,o,...,
drclarauon i. COfU"Ct and rompltt~.
Signarure. ofpannm;: ( l) ----~
(2) ----~
(3) ----~
(4) ----~
Nm•. - This d.dararion andwnjJcatlon mustlxlslgn«i by all m.par1IIUS (m>t boing mi~) and
by Ih.l<>gaJ rq>r-.s."taltv/f ofany d<lCflllS«ipann<>r.
Compilf'd by: Ma, am Gazi
,
La a,soclui..a ..itl>: Mabmadlll Ha, an
Tb. Lacom. Tn Rul.', 1984 I,T, Manllal (pari-II)
TIIT=Ull
P:ortkub.. of apportioDmf'IIt of ilKo...., profit. :o1Hl C:oins (or I....) of lb. bu, in.., of
prof,..slo" in I.... incolDf' ynr P"diDa; OD 1wm'...11 lb. part". ... wbo ".~... ""titlfd to
, b:OR in suclo. incOllU', proilli :o1Hl,:oi.D. (or "'..).
" N0DJr5of Add= """', 00 S:olaJy, co,mD1s,,,,,, (or Share in Ihe R=wb
No. ,...." capiw (or od,..- .-..:n.....mim.) h>l=of
loans), if:my Iiom "" fum profilS (or loss)
[....,N_{l)] [...., Noft (2)] [...., Nolt (2)]
f 2 , , S , 7
NmllS. - (1) ffth. intBti~ salary, commruionlor othu """'lIfITIJlian is payabl. or allowabl. only
ifthm-fl aNI sr4Jiclfml profiu fNI1f/obl., thisfoct should N nolm against tm. tJPPTOIl'fat.
it"'" in tm. Rmtarkr column.
(1) W.... mry fXlrTnU is mml«i to shaNl in th. profitt bul nol JiabJ. 10 !Mar 0 similar
propor1Ion ofmu-' loma, lhisfaa should N noted In Ih. Rlmari:s column
(2) ~ declr.iti<m mmtiorm in sub-rule (I) shill be submitted within Ihe dait; ~ fur the
.ubmission of~ utum ofitkAiilL under =on 75{2XcXii) of Ihe Or<hnant:...
7. Finm 10 maintain Kroo"l...tc. -
(I) ~ fiIms 3ppiymg for ",gi.tnti<m must nwntam boob of:occoum•.
(2) ~ firms se<king "'81'U3tioo. hmng cap1W excttding tili 10 Lilll, irr,..pective of their
1lIm<rI.~ or r~s, musl ~ their boob of:occounlS audited by Chane,-"d Acrounctnts:
Pr<NIdm Ural, 111 Ih. em. ofafinn ajCharTuai ACCOIIntanfs, th. boob of11CC00000U Qudltai by
1m. finn Ils.!f would conslirut. a sujJklml compIla1lCfl ofthis nJ•.] .-.... u.o. No. 1IH. "'-', -
_ 'M
8. Mainl."ann of a<counls by doclo.... Io, al practilion.rs, .tc. -
(I) Subjecl to Ihe promions of sub-rule,; (6) and (T), accounls shall be tna;llIainM by medical
practitioners,",tt.dter knov.n as doctors, surgeons, physicians, dmtislS, psychiatrislS, ~aths,
I3bibs, vaids, v~ surg=IS or by any other ~ (other-Ihan medical practitioners, who do
oot make any sqJ3I"lIIt clwg. for collsuliatioo bul make a charg for tbe tnffiicines supplied by
thetn), and by legal practitioners (including ;ocome laX practitioners), :lCcountlnlS, :wdi1Or5,
...-chileclS and enginttrs ;11 tbe followmg fonns, ",undy: -
Form A (1)
CASE REGISITR
[To be ma;III,,;ned by tn«IicaI pr3Ctitioners, th.n IS, doctoJs, SUfg=IS, physicians, dmtislS,
psychiatrislS, hotooeopaths, ",bibs, vaids, v~ surgecns 01 by :my other name {od,..- than
m«IicaI practitionns, who do oot make any sqJ3flIlt charg for consultation bw make a charg for
tbe tned1cines supplied by thetn)l-
SLNo. Patient'. Name N= of~aunm.t
(3) Consultation,
(b) SurgicallJealnY:lll,
(c) Injection,
(d) Visil,.re.
f , ,
Compilf'd b}': Ma. am Gui
T_ " , - ,
"'"""
, ,
Toh
"
La a.sociuioa "i{h: Mahmadol Ha, aa
Tbp Lacomp Tn Rul.', 1984
Form A (2)
CASE REGISTER
I,T, MaDllal (pari-II)
{To ~ mamlainMby l~gal pDctitionen (including ~ tax pr;octitionm;), ac<:oontants, 3Ildium;,
...-chi""", and engi"....,..j
" N= Bn.fp;uticu- Amounl offtt, ~tion, etc., rtteivm
No.
"'" brsof~~
...~. (ConfLdmtia1
of!he &!ails au t10I
diem
"""'""
Da~ in C,...,
~glSIer
c..h
, ,
T>h
"". Wh-'",
C"" "- To",
T,,", T'" T>h
'~B
PAYIIEIIS BOOK
"""""
"""'""'
"""~
T
T>h
""""'" VoucberNo. Amo~
~infullor
pan sdll=1
Tow
,
T>h
of_ orCbo{~No. c..h
"""~
Tool
, , T , ,
T>h T'" T'"
Cmified WI !be .bov~ acrounl IS a complek and ~ rttord of-
'"""'"
Ro=b
,
Ro=b
,
(,
0 " .-.coi.od .., mol·,·,"n myl"'" bo...U f-< fi .• .
'J a amounts, on "",,ooul1I 0 =~, pro ils <l[W gams
"o'" mo""
from business or profession;
C
o) all ~tt= LnCUlIffl by mrJus in cont=tion wi!h my/our business or proUs,,;on and WI
all it=s ofapmdiruu listed in the above accooot ...-e SIIJlPOft..dby voochenlcash m=IOS,
etc, rtteiplS ofwhich ha,,,,bttn c.ocdkd 3IId filed sqw-=ly.
BookNo.. ..... PageNo..
0"",..
N""", and a.ddm;s ofthe di=
Page No. ofC"", ~gistn..
Page No. of PaymmIO Book..
Amoum rtteivm lab.
Compiled by: Ma, am Gui
FORl1 C
RECI:IPT BOOK
SignalllU:
-
Book No........... Page No
Da~ ..
Rec6vm wi!h thanks ~ sum of lab
(Tab. .................)
by ~ueIB:wk draft No.
dared.. ()fI .
"
La a,"";uioa lIi{h: Mabmadlll H:
",aD
Tbp Lacomp Tn Rul.', 1984
............ )
Cheque
by = Bank draft No datl'll on ...
I,T, Manllal (pari-II)
.... .......... ... ............lcash
...
on acrowrt of ..
=hi..
SignalllU . Signatuu .
(2) Particulars of~ ~ ofcases in which f= :ot rMuctd rates "'" clwgd, or no f= ar. clwgd
ar all d"" 10 ~ indigenl ClfCUllS= of~ p>.tiem or his guardian or any 0Ibercz=by a m«I:ical
practiti~ shall b" r<=lfdm in ~ rnnarks column ofthe C,..., ~glSIer in Form A (I).
(3) Particu1ars ofthe ~ ofcases Ul which fttS:ot a!Nuced ~ "'" clwgd, or no f=I "'" clwged
<II all due 10 the indigem circumstaoces of the diml or any oIher ca~ by a legal. practitioner,
3<:COIlIlIanI, auditor, architttt or enginttr shall b" =orded Ul the remarks column of ~ C,...,
RrgiSIer in Form A (2).
(4) Whet. a ~ nurning or IlllIremity hotn. is llllIimained by a m«I:icai practitioner, any
auxi1iary ",gisrer slwwing the particulars ofthe charges rna<k shall b" maimained gi,ing inler alia
= and a&hess ofthe patient, the = of the """""""I,~ room (diet and/or lodging) clwges
andolher f=I clwged fromhim, ifany.
(5) In me c,..., ofm«I:ical practitionm;, a =ript in Form C llllIy b" issu.d only when demanded by
the parienl or his guardian.
(6) The 3<:COIlIlIS in Ihe forms ~ in sub-rule (I) shall he mainWned wilh elf,",,1 from the
income years heginmng on or after Ihe frrsl day ofJuly 1984.
(7) Nolhing conWned in this rule shall b" coosuued .... pw.'enting an ....= from maullaining
any acrounls in addition 10 ~ spttifi.-d in sub-rule (I) or adding such ~ columns or
particulars in ~ fomL'l rd=-ed 10 therein as he llllIy Ihinl: fil to mainClin or add 10 suit his own
_.
[SA Maint.nanu ofaccount in a bank by th. 0...,.... of bousp prDpf'rty. -
(I) Subject 10 the provisions of sub-rules (2) and (3), ,,-her. any person hlIvmg ~p or
possession of any property, whe!ber u=l for commercial or residential purposes, =ves any sum
or aggregak of sums "xc=ling!aka 25,000/- (twmty fiv" tboosand) per monlh in respttt of any
rent of such IioI= propeny or its unit, such person shall oper= a separ.ile bank accounl in any
scheduled bank for the PlIfPOS" ofdepositing rem ofthe h......, property or its unit and deposil such
rent or any advart~ =ei,'ft! or =eiv3ble from such boo.., property orits unit Ulsucb bank account.
(2) Where the person hlIvmg ~p or possesSlOIl merttioned in sub-rule (I) has one or ~
IerWl1s and =eives the sum or aggregak of sums excttding !aka 25,0001- (twmty-five tbous.and)
per month, he shall maimain a ~arJlIe regisrer and I«OIll ",ganling p;ut:iculars of the tmant or
IerWlts and the sum or sums r~ved.
(3) Nothing contained in this rul" shall pw.-mt such person from rn:ording any ~ particular in
the regisrer as spttified in sub-rule (2).]-bys.x.o·No. 2I6-UwI""_ T..r>014,_ ,tL<&'1O"
[9. Rate or n ehange.-
The fllIe ofuchange fur the calrnbtion of the val..., in !aka ofany payment which is p>.)'3hle 10 the
asse;stt in a foreign currnx:y shall he the ~ of exchange derermined or =gniu<! by the
GoVerntnenl, on ~ dale of such payment for the conversiao of foretgn CWTerlC)' into Banglade;h
CWTerlC)'. J- . .by SJlO.No. B6-L99,_ ,HIIllt...
Compilf'd by: Ma, am Gui
n
La a,socluioa lIith: Mabmadlll Ha, an
Tbp Lacomp Tn Rul.', 1984 I,T, MaDllal (pari-II)
10. Particulars 10 t.. ful"Di., h..J on ml.....1 on 5Kurioo by a p~non olhpr IhaD Ihp
eonrDllK'nl. -
In !he ~ of LnC<ItIIe chargeabk under !be oo.d "In"",est on securities", ~!be <kduction is not
made by 01 on behalf of!be Government, !he paISOO [esponsibk foc paying !be in"",est oJW.l, al!he
times ofdeduction, smd 10 !he Ikputy Commissiooer ofTaxes coocemed a stale""""l showmg!he
following panirulars:-
(i) Description ofsecuriti.,;,
(0) Nwnbers ofsecurities,
(iii) Dales ofsramties,
(iv) Amowlt. of=ities,
(v) Pmod furwhich ~SI is drav.'Il,
(vi) Amounl ofinrerm,
(vii) Amoom oflax, and
(viii) llite on which lax was dMocled.
III Form for applicaliOll for a cprtifkalp to <Hduct In al a IM...c ralp, pic. _
I.-........1I..O'l'o.
-..--Tuml.......,' ,....."".
IliA Form ofcP,1ir1caip uDder SKtion S3(A) of It.. OrdiDaDcP.-
The =tificak under Sft1ion 53A (3) of the Qrdinaore oJW.l ~ issued by !be Ikputy CommisslOllel"
of Taxes in !he following furm-
Culifiule undor sKlioD S3A (3) of the Lacamp Tn OrdinaDct', 1984 (XXXVI of 1984)
To
(~of t.o.= property)
Md=.
Certified thai 10 !he best of my ~lief for the assessmml ~;u(s) MrIMrs.fMiss
.......... <IVllft" of~ propmy siw..1ed aI ............ ... ........... is not likely 10 ha""
any assessabk IllCOIl>e c1assifiabk under !he head "~ from t.o.= propt:llf'
is/is liRly to ~ eMfr4l1ed from paym<:Ill ofLnC<ItIIe tax under
paragraph 14 ofP3rt A ofthe SIXTII SCHEDULE to !he ~ Tax Or~, 1984 (XXXVI of
1984) III [esp«[ ofincome frOlll!he said property. 1, tbndOre,
said property 00110 dMocIlax aI !he time ofpaymml of =lIlO ""=~
. 19 . .. .. or until this =tifi...u, is caocdkd.
j_'"s.AO. No. 2n-LSI, _ lL"'i" D
SigiWUf<
Dale..
Alkhess..
Cirek..
Piatt..
12. Particulars to be furDishfd by person, makiDg d..Jucoons al50U"". -
moo!h of
The p=oo making &doctions in a.oco.-daoce wi!h!he proviSlOOS of sections 49 (1) (g), S4 and 'XI
shall, aI !he time of &doction, send 10 the Dqllny Commissiomr of Taxes concerned a slalml<nl
showing the followrng partirnWs:
Compil<d by: Ma, am Gazi
U
La a,socluioa lIi!h: Mabmlldu1 Ha, an
Tb. Lacom. Tn Rul.', 1984 I,T, Manllal (pari-II)
(I) Name and 3ddre;s of~ tlOII-w.;;dnrt on wbosoe bdlaIf~ laX IS ~
(2) The date ofpaymml and, in !he c..... ofdividmd, ~ dare oflhe &chr.u:ion of!he dividmd
by !he comp;my_
(3) Thenarureofpaymml_
(4) The 3IIIOUII1 paid -
(a) In ~ ~ of Inlefest, !he ~e per cml, per aotlllLn, ~ period for which !he intne;1 has
hem paid and the 3lIlOUIl1 on which !he inlefesl had hem computed,
(b) in ~ ~of dividend, !he amoulll~fOf. <kducting laX.
(5) The 3IIIOUII1 of;OCOlDl' laX deducted_
[ll. Tim. limit for paym~nl of In df'lluctf'll at SOUITf'. -
All SlllIL'l deducted Of ooUecied In OICCOfdaoce wilh ~ pronsions ofChapter VII ofthe Or-dinantt
shal.I ~ paid 10 the crMiI of!he GoV=nDm1 as follow.-
Tim<' of df'ducti<m or rollKti<m
Dal. of paylDl'nllo I .... uPdil oft....
eo,'.'"DJDHI1
(a) in c..... of &doction or oolkction made In Within 1V;0 wttb from !he end ofthe month in
any month from July 10 M.ay of a year which !he deduction Of oolkcuon was made
(b) In ~ of deduction or oollection made In Within ~= days from !he date in which !he
any day from !he firsl 10 !he twentieth day of deduction or ooU,""uon was made
J~ofa~3J
(c) in c""", of &doction or oollection made In Tk nat foUowing day in which !he ooruction
any other ~ ofthe month ofJW>e ofa year Of ooUectio:o was rrut<k:
ProvidmJ Iltat ",ltfmll~ d<rluction or collection was mad. In I~ lasltwo worong day:; oflit.
montlt ofJww ofa year, I~ paymml shall b. mad. /0 Iltff credil ofGow!mm<ml on I~ s""'" day
on whiclt lit. deduction or collection was made-J--" u"- ""' ''''''....._ 1"0<'101( _ .. ,afW1OJ6
[14. Mann.r ofpaym<'nl ofIn d<>ductPd al ...urn. -
(I) The pnson responsible for making deduction or coUection oflaX wxkr Chaplef VII ofthe
Ordinance shal.I pay !he amounl of laX so deducIed or oolkcled 10 the cudil of ~
Gm=mtent within ~ time specified Inrule 13 by-
(a) r<mining it through an iocOlDl' laX challan 1n1O!he Bangl.drsb Bank Of !he Sona.Ii Bank,
as!he~may~;or
(b) tr.msfuring!he amoont electronically in !he IIlaIU>er as ~ified by !he Board;
(2) The Board may, by notification in !he official Gazette, SJl"CUy ~ """"""'" in which !he tax
deduckd Of ooUecied at """"" shal.I ~ paid Of ~ d,""lJOOically InLnSfe=d 10 !he cudit of
!he Gm=oml_l Sa ..... "-I-O_
No. ""'-,_T""""~ _ II.'.:"'..
[IS. Pr.vrihfll arnn~IDI'Db for dPduction of In from !fu'id.nd•. -
Tk a=tJgm>m1S rdenN 10 In ...ruQll 54 (1) 10 ~ made by a comp;my shal.I t.. as fo1lom;: _
(I) !he sIwr; ~eoc of !he wmp:my for all . hardtol..... shal.I ~ rq;ubrly maillUirm at !he
principal p~ ofbus~.. within Bangladesh;
(1) !he gmeral nreting for pas"",& !he accooots of !be inc""", year and for the &chr.u:ion of
3Dy dindmds ill ~I tbermfshal.I "'" held at a place within Bangi:ocbh; and
(1) !he di,~dends dtdared. ifany, shal.I ~ pa)'3l>k mIy within Bangi3lbh. 10 all slwr;holde.-._l
'-"'''-I-O_1Io. ,"'-1.09'._ ""WI'"
Compil.-d by: Masam Gui "
La a,socluioa lIi!h: Mabmadul Ha, aa
Tbp Lacomp Tn Rul.', 1984 I,T, Manllal (pari-II)
[16. lHductiou of In from paJ"ID~nl to coutn<lors, ~tc. -
(I) 1k r.lle ofdMoction ofincome "'" UDder =:lion S2 sha.Il ~ w following-
(a) subjttl 10 el:u= (b), in c,""" of a paymml m;wk UDder ,ub-=:tion (I) of Sfition 52, W
&doctioo Of] paymml sha.Il ~ at W ~ 'P<'Cifi~ III W Tahle-I ~low: -
Table-I
"
No.
Amouut
Rat~ of
dl.'ductiou
.,~
L WI>= 1>0= aIII01IDt does not ==d tab 50 laldt 3%
, WI>= 1>0= aIII01IDt ~ 50 laldt but does DOl ==d bb 2 crore 5%
, WI>= 1>0= aII10IlDl ~eds bb 2 = ~"
(b) W ~ of &doction from the following classes of persons sha.Il ~ at the r.lle ~fi~ in W
Tahk-2 ~low: -
Table-2
ID-Kripliou[ _",""0."'."~_T&O"2O:I', _ 0"",,=
drird chillies, pul=, """'"', ~ flour, flour, s.a11, edible
black~, ClIUlaIDOR, c..-damom, el""",,, Ilak, cassia l~. j~
and all kinds of fruits
.,..,..,
Of body of the Go"emm"ru, mduding of Its
(2) lk r= 0["'" ...m .ub-rul~ (I) shall ~ fifty prra:nt (50"
/0) highrr ifw paytt fails 10 submit
proofofsubmioswo ofJrtum at the ~ ofmakiug the payment.
(3) The ~ oflax..oo..- .ub-ruk (I) sha.Il t.. fifty pn-cm1 (50%) Iugh.o-Ifthe pa~ does not =,..,
paymml by b;mk lnIISfer_
l ......ao. No. " . , . . - _ Tao'lOll, _ OLtII!I"l<In
(4) Ilx..., the paYff Of W UlCOIlle ofthe paYft', which i. ,ubjeclto I3X at 5<IIJ[a UDder Sfitioo 52,
is ~ from tax Of is ,ubj,"", to a rNuad I3X r.lle in 3D. income year, the Board may, on 3D.
"
Compilf'd by: Ma, am Gui La a,"";uioa lIi!h: Mabmlldul Ha, au
Tbp Lacomp Tn Rul.', 1984 I,T, Manllal (pari-II)
application rna<k by W paytt In this bdWf, giv" a emilie"'" in writing thai m., paymmt fefn=!
10 Stttion 52 for thai ~ y~ shall "" made withOlJl any <kductioo or with <kduction al a
proportionaldy rMucul~, as W ""'" may "".J s , ''''U.O.No.1U~_T'''''''I,_OJ.0I!:-'2021
[17, n..Juction or "'" from iadpntin, aad shippiI, alf'B-CY conunr.sK>n, -
(I) 'I'b. aulbarity making any payment or W Bangl""'-ib. Bank or any ocOOIukd bonk through
which rmll""""" ofindmting cormni...oo is rttt1vm shall, for m., JlIllPOS" ofmakmg a <kductioo
ofw un<b sn:tion 52(1), <kduct or rolkct an omoum calcubIm at ibt ~ of[snom and a balf
pu """'I 00 ibtl<ll:ai ",c6p;s ofeOOllllisoi"",-
(2) 'I'b. aulbarity making any payment or W Bangladesh Bank or any ocOOIukd bonk through
which rmllltalla of sluppmg agency romroiss;oo IS uc";vm sIWl. for ttu, JlIllPOS" of makmg a
dtductiou of = UIlIft, ~oo 52(1), <kduct or coLkct an :uncunt calru1;u.,d at m. ""'" of five
puttnl 00 W 10tal .-Mpt. ofeOOlroisslOlL
(3) Any <kductioo or coI1.ction rna<k by m., authorily making any paymmt or m., Banga<ksh Bank
or ""y sch....tllird b;mk r~,ing any cOOllllisoioo lIIXb this rule sJWI "" dttmrd 10 "" an .n';mce
JI"Y1D"lI ofID. rna<k by m., indmlor or m., !ihipping >gmt, as m. e_ may ""., ........=0.No. 102_
'-_Y"""''',- """"","U
[17A. Con...::tion ortu from importer.. -
(I) Forttu, p1llpOS" ofmaking roll.ctioo of= un<b =tion 53 of m., Ordinance, ttu, Coonnis..""""
of Customs or any ~ offiCft" sJWI roll~ = in m. """" of any i~ of goods at m.
following rn,,:
(a) fiv" P"f<=1 (5%) on m., val"" ofw imponed goods in "'"'" of import of goods excluding W
goods m<:ntionrd in clause (b), clause (e), cia"", (d), cla"", (,,), cW= (f), cW= (g) and clause (h);
(b) """ percmI (1%) on w value of w imponed goods in ttu, case ofimport ofgoods sP"Cifird in
m. Tll1>le-1below:-
T blP-I
•
Sl. No, Rudine 11£, Code n.,""ription
0' 0' 0' ,.,
L &9.01 8901.20.30 Vessds cap;iCrty ==ding SOOO DWf fOJ ",gistration In
Bangladesh op=oting in ~an for alleast tIu-tt cons=Jt:i,..,
yearn and not ol<b than 20 y"= from w da", of
c···..·...SlOCIlll&;
, &9.01 8901.90.30 Vessds cap;iCity ==ding SOOO DWf fOJ ",gistratiOll In
Bangladesh op=oting in ~"" for alleast tIu-tt cons=Jt:i,..,
y"= and not ol<b than 22 yearn from W da", of
c·....."'SLOlllll&;
(c) two percmI (2%) on w value of w imponed goods in ttu, case ofimport of goods S{l"Cifird in
m. Tll1>le-2 below:-
T blP-2
•
Sl,No, B u din, U.S, Cod. DMrription
0' 0'
'"
,.,
L 07.03 0703.20.90 Garlic: Other
, 10.OS 1005.90.90 Other Maiu, Excluding wr.IJlP"<iIcanned upto 2.5 kg
, 17.01 1701.14.00 Raw Sugar not contUning addrd flavounng or colooring
man..r:0Iber can" sugar
..
Compilf'd by: Ma, am Gazi La ",socluioa lIi{h: Mabmadlll Ra, an
Tbp Lacomp Tn Rul.', 1984
ofcemem
Compilf'd by: Ma, am Gui
I,T, MaDllal (pari-II)
"
La a,"";uioa lIi!h: Mabmadlll H:
",aD
Tb. Lacom. Tn Rul.', 1984 I,T, Manllal (pari-II)
Sl. l"o. B u diDIl: a s. Cod. DMcriptio..
0' C" C
" C"
" 85.17 8517.12.10 Cellular (Mobiklf=<l wildess) tdephone ~
" 85.17 8517.70.00 l.o.>0OI Prim.-d Circuit BoardIPCB; Assnnbkdl Mother
Board for Cdlular ~; Kq; K~ housmg; Keypad
Dome; Fronl Shell; Vibmor; 010101; Tooch?and; Tooch
Pand Glass fOl mobil. pbone; liquid Cryslal Module;
C_ Modulc;
-""'''"'' (I/O,
"""
ill_
Eafpbone; Microphor>c; Antmm.; Rttci"r:r;
(d) tab five hundud per too in !be ~ ofimpon of goods specified in !be Tabk-3 below: -
Tabk-3
SLNo. B ....diDIl: a s.Cod. DMcriptioli
CO C" C" C"
L 72.03 A1IKSCOOc Ferrous products obtained by di=1 rMoction of iron =
and oIhcr spongy ferrous products, in lumps, pellclS or
simihr fOffilS; iron honing a minimumpurily by weighl of
99.94%, In IIllq>S, pdklS 01 simihr fOlIDS.
, 72.04 AilKSCOOc Ferrous wask and S<Dp; rnn.lting S<Dpingots of iron or
-,
, 72.06 7206.10.00 Iron and non-alloy stttl In ingots orother primaJy lOOns
(=:luding iran of....odiog 72.03}lngots
• 72.07 AilKSCOOc Semi-finishrd products of iron 01 DOD·aIloy stttl
, .,"" 8908.00.00 Ves..,Ls and other floating strucrures fur breahng up
(e) zero pcranI (0"
/0) on !be "1Il"" ofin1pon.-d goods In !be case oflI0pon ofgoods specIfied In the
Tabie-4 below: -
TablH
Compilo<i by: Ma, am Gui
"""" Ihm 185 g:
"
La a,S<>cluioa lIi{b: Mabmlldul Ba, an
Tbe Lacome Tn Rul.', 1984
03.01 030L9LlO
Compilf'd by: Ma, am Gui
W6ghing not IllIlU Ihm ISS g:
0=.
IllIlUIhm ISS g:
I,T, MaDllal (pari-II)
TICUI (Salmo trutta, Oncorhynchus 1IQ''ws, Oncorhynchus,
clarki, Oncorhynchus aguaoonfUl, Oncorlrynchus gila..,
Carp (0prinw; spp , ClJ1YJlliw; "Pp , Ctl/lWphmyngodon
ideliw;, H)'pophrhal- michlhys spp., Cirrhinus spp.,
Mylophm}..-godon pic~, Carlo ctJtla, Lah<lo spp.,
Os/eachilw; ho.rselti, Uplobarbus hlN!l'fmi, Megalobromo
-Ii.."" fresh or chiU..d Rod: lobs"" andothft- """ cflIwfish
, fresh or chilkd
, fresh or chilkd om.,.
animal!; ofChapur- 1 or 3 of FIRST
"
La a,S<>cluioa lIi!h: Mabmadnl H:
",aD
U
'
~H
Inpnmq"l"
:ql~"II"!l~P""'~
III
'"
~:~
.l!mN.
...
10J
~n
~
E
JO
's=>ds
pm
Imy
<~
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" 060HOll
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'" 060nOll
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" 0601'~001
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10'01
" 0606'OLO
f
l"lO
" 06ot'OLO
f
l"lO
" 060l'OLO
f
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" 0601"£
1[
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f
l"lO
" 61'01"£0LO
W
'LO
" 060nOLO
IO'LO
"
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IO'LO
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t861
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mOJIII
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'I.l
Tbp Lacomp Tn Rul.', 1984
Compilf'd by: Ma, am Gui
chemically modififfl.
Cruck oil,
cbomically modififfl.
I,T, Manllal (pari-II)
froollhe sifting, milling or other working
froollhe sifting, milling or other wod:ing
planlS.
"
La a,"";uioa lIi!h: Mabmlldlll Ha, an
Tbp Lacomp Tn Rul.', 1984
Compilf'd by: Ma, am Gui
I,T, MaDllal (pari-II)
planlS.
&1S 01 oils, othn- dwJ ~ of ""ading 23.04 0113.05
FlRST SCHEDULE ofCu.wms Act, 1969
Of""='
&1S 01 oils, othn- dwJ ~ of heading 23.04 0113.05
FlRST SCHEDULE ofCusIOmS Act, 1969
Of.uofIOWft" 5ttds
~ form ofpdielS, resulting from w ~on of,~.tabk
&1S 01 oils, othn- dwJ ~ of ...,adjog 13.04 0113.05
FlRST SCHEDULE ofCusIOmS Act, 1969
~ form ofpdielS, resulting from me ~on oh~.tabk
&1S 01 oils, OtMt- dwJ those of heading 13.04 or 13.05
FlRST SCHEDULE ofCusIOmS Act, 1969
01 colza Ott<k:Oilier
&1S 01 oils, othn- dwJ ~ of heading 23.04
FlRST SCHEDULE ofCusIOmS Act, 1969
~ form ofpdielS, resulting from w ~on of,~.tabk
&1S 01 oils, othn- dwJ ~ of heading 23.04 0113.05
FlRST SCHEDULE ofCusIOmS Act, 1969
n
La a,"";uioa lIi!h: Mabmadlll H:
",aD
Tbp Lacomp Tn Rul.', 1984
Compilf'd by: Ma, am Gui
I,T, Manllal (pari-II)
~ form ofpd.ielS, resulting from ~ ~on ofv~geClbk
fill, Of oils, otMr !han ~ of heading 23.04 Of 23.05
FlRST SCHEDULE ofCusIOmS Act, 1969.
and by- products,whe!hn Of 001 in ~ fOfDl of pdkts,
kind usM in animal f=ling, not dsev.il= specified Of
included.
oc
coocentnlles,
Of chrm;c.lly u-ea~ fmilisers productd by !he mixing Of
.- n
La a,"";uioa lIi!b: Mabmadlll Ha, an
Tbp Lacomp Tn Rul.', 1984
3105_60_00
Compilf'd by: Ma, am Gui
I,T, Manllal (pari-II)
1969 in GIblets 01 similar fonns 01 in ~ of a groII'
dew...",,,
78 mlIgorhigher- 1uJpomd by VAT ,-"gistned textile yam
""""'~
m
pr<>«Sst<l fOl.pmning. Of nylon Of oilier polyamideo:
Of:u-amick
"
La a,"";uioa lIi!h: Mabmadlll Ha, an
Tbp Lacomp Tn Rul.', 1984
Compilf'd by: Ma, am Gui
I,T, Manllal (pari-II)
, CODlIllIIIlic~ioo <II" collaboration ...ftwar~
"
La a,"";uioa lIi!h: Mabmadlll Ha, aa
Tbp Lacomp Tn Rul.', 1984 I,T, Manllal (pari-II)
any bus bavmg a
NPK ffflili=, ammonilWl sulfate, p<>ClSSiwn .ulble,
I
(I) UfO pe=nI (0"
/0) on !he va.l~ of importM goods in me c""" of impon from BhUian of!he
following goods specified in me Table-5 ~low: -
51. No. lhadiDIl as.Cod.
0'
'" '"
I. 07.04 AllHSeooe
, 07.08 AllH.Seooe
, 07.09 AllHSeooe
• 08.05 0&05.10.10
Compiled by: Ma, am Gui
Table-5
n.SCriptiOD
,.,
Cabbage;, caulii1owu>;, kohlr3bi, ble and similar Mible
~cas, fresh or chilled.
LPguminous vegtahks, 5he1kd oruoshelled, fresh or rhill....l
0theJ ""gtahles, fresh or chilkd.
0I3ng",,: WrappMl~d upto 2.5 I:g
"
La a,"";uioa lIi!b: Mabmlldlll Ha, an
Tbp lac<>mp Tn Rul.',1984
30. 44.04
Compilf'd by: Ma, am Gui
I,T, Manllal (pari-II)
: OIher
~ bul no! s.awn ; woodm stich, roughly
II'immedbuI 001 rumrd, bmt oc ~ worked, suitable for
W =uf~ ofwaIhng-sticb, umbrellas, 100l handle< or
hk<.
Tbp Lacomp Tn Rul.', 1984
51, No, H u diDI: a s, Cod.
0'
'" '"
" 44.05 All HS Cock
" 72.02 7202.21.00
" 72.07 7207.19.00
DfoscriplioD
'"
Wood wool; wood f1our.
I.T. Mnllal (pari-II)
Ferro--silicoo: Cootaining by wnght """"than 55% ofsilicoo
"""'
(g) thrtt ~cmt (3%) 00 ~ val"" of~ imporkd goods m ~ cas. oflDlpOll of goods spttlfim
in ~ Tabk~ ""low: -
Ofe< andcoocernr.II"S with a manganese cootent
(h) lWenlypercmt (20"
/0) 00 the ,'3l""ofthe imporkd goods in ~ cas. ofimpon ofgoods specifLfti
in ~ Tabk-7""1ow: -
Tab~7
{(2) Whru an itllJllXler Of :my tIlOOIDe from import, which .. suhjf'Ct 10 lax at source under oection
53, IS exempt«l from t:1x Of IS SlIhi«t 10 a reduced lax f3te m an II1oOOI1>t ~ar, ~ Board may, on
an awhc""00 made m tWs bdWf, give a ceni..fica~ mrnhODmg thai fur ~ said !DC""'" year 110 tax
Compilf'd by: Ma, am Gui "
La a,socialioa lIi!h: Mabmlldlll Ha, au
Tbp Lacomp Tn Rul.', 1984 I,T, MaDllal (pari-II)
o.hill ~ coll«ltd ...m- tlw; mI., or tax roll«ltd ...m- tlw; mI., o.hill br aI a ~ not kssn !han
proporriooatdyrNlucnl r=:as 1M Board dttms fit] ... ..,,1I-O No. I"-'-'_T.."..,', _Olilltl2Q2Z
(3) For m., ~ of this mI." m., words ''''..t~ ofm., import..d goods"!ihall m=:J m., wi"" of
m., import..d goods :as ddmnimd In accoroanc., with m., prmuions of Stttion 2S of m., Cusroms
Act, 1969 (Ad No. IV of 1969).] S' l.."liK.o.No. m'-1'&"1021
,_ ,""""""1
[178, IHductioD oflu Crom iDcollll' from bous. proporty, _[ _ ......a.o.,,"l.U-LW, _ IL..,m.,
_ ...... uto. No.""'~ Tn.,,,, __.,..__ .."'.10. So. "I~ razllOl1 .....'
I l!rIlHU
[17BB, DHluctioa oCIn from ...nlal ",Iu. oC",caDl bnd 0. pblDl andlo. m.:achiD. I1', -[ -...
.."UlO.S o . - . . - - - . - .._ _.,.. _ _ .."S.llO. So. lJI-'-'_TnIlIU .....' " l!rI!lIU
[[17C. CoIlKlion oC tax from iDeo.... d~rind on account oCu port oCmaDI"''''••' -
For m., JlWIlOSft of m.kjng a colkctioo. of tax uruIe.- ~oo 53B of m., Ordin.oc." m., Diucwr
gmnal, B=:m of1Il3IlJ>'I"=, Eq>Ioymmt and Tnming o.hill, Wcu giving ck~ for """""""
~:as adv3ll.,., tax 00 irJ.rom. on att<RIIIt of.uch ~ at m., r.I.~ of 10% of~ ~
or fttS menuonM in d,,~ (D) and dau!;., (r) r~tn..,ly, of 5«DOO 19(2) of m., EnDgntioo
Ordinan~, 1982 (XXIX of 1982).]-..,,'10.No '''_lJII,_,'Uflllra]'-..,,1K.o. No.17'''-_
"""""1,_ ,"".,.",m
[[1ro,CoUKtiODoflu OD .a~ prkt-s of l oads 0. proPft'1y sold by public auction, -
For m., ~ ofrrWcing a rolkctioo of tax uno:b ~oo S3C ofm., 0rdina0c." ....""Y ptfiOO
rrWcing oak, by public auctioo [through ""..to:l tm<kr or ~,] _""lillo. No. 1
.1·....... _
21,,,,,1'"ofmy goods or propnt)' bdonging 10 a P"f""ll !IlI'Dt!oomin th3t !Itction o.hill CDIkn Wcu
deli'mng m., pos"""sioo ofm., goods or m., propffly, :as ad'mct tax &-om m., auction ~
[al tho Gt" of 5%] ,. '.,.'10.No.I""'-,_ TanIm,- , . - ofm., oak pric".
Provided that thopo""", rwponsiblofor auction of100 shall colloct, boforo doltvorotg pos.fruiOlt
oftoa, as admnco /aX on incomofrom salo prtco oftoofrom tho auction purchasor [at tho rato of
OM (l ~
)] " '..,,' 1o.No.'A'-,_ TA'lOll,_ >II:OlIlOUpucootfrom OctolHr 1, 101IJ-""
1I-D."".>H-lJ1I,_ IUI'ln"']'-'" '1D.No.)7J·'--T...,...', _ 0""""'"
[I7E, DHluctiOll of tax from pay.....DI 10 film actors aDd acl.....", -
For !he I""JlOS"'l ofm.kjoB ofdeducuon oftax UDder Stttioo 530 of m., Ordinaoc." """"Y pn-son
~ble for m.kiog any paymml (including a paymmI by way ofan ad'mce) 10 a film actor 0(
actress on account of aclinJ!: in any film, .ru.n at m., tim" ofm.bng .uch paymenl, deO.act tax on
m., amounl so payabk at m., ~of5 perttnl.]'-"" ·1o. No. ~""""I,_0IlI071"n'
[17F, DHluction of In from InH'1. q~IK}' comnilision, -
For tho I""JlOS"'l ofmai:ing a deduction oftax uruIe.- !Itction 52(1) of !he Ordin. oc." """"Y :oir1iM
'o.hill deduct 0( colkn from.,..""Y !ravel agenl an amounl c;okubto:I at m., ~ of [3 pel cew] of
m., rommi...,oo paymk on m., oak ofticUt at;"~ for canying of cz-gO.] '-,,·10.No.11O-
LIl<G' , _ 21,...,.,,1
[I7G, DHluclio. or collKlio. al sourn from commi.uon or C
..... -
For 1M purp<>:SeS of making a deduction or colltttion of tax UD<J.,r 5«tion 53E of m., Ordioancr,
""""Y pn-son bnng a corpornioo, body or authority nobbIi5ho:l by or under any law, including any
company 0( en~ o",ned, conlrOllo:l or tn:UllIgN by il, 0( a company ~eud under m.,
~ Act, 1913 (Vll of 1913), wlu.ch maRs any paymenl 10 any disuibutor 0( 10 any other
prnon by w.oy ofcomnn.mon or f..". for dtstribution Or markimg ofany of!he fullowmg goods
manufacllRd by it, o.hill dedoct 0( collect at m., tinr ofcredil ofsuch commission or ftts 0( at th.,
Compil.-d by: Ma. am Gazi "
La a,socluioa lIi!b: Mabmadul Ha. an
Tbp La<omp Tn Rul.', 1984 I,T, Manllal (pari-II)
~ of~I Mmf, w~'er i. earlin, :IS :odvmct tax an mlDUIII on !he commission or !he
ftts, IS the .,..... <my~, allbe 13k of5 per eml. 1131rr1y:
(a) Cig3fotle;
(b) Ligln~;
(e) Radio;
(d) TekI.'isioo;
(e) flf'Ctrie bulb;
(I) Pap.%;
(g) Nowspnm;
(h) Gbss.bm;
(i) Motor cyck;] _"u,o.No. m ......,_ ''''''''_, '~
__'j.-..u.o.No. "'....... _
,.""1
...
[1m. o..Iuclioa of In oa ;al.rP.lI oa s;Iiag d.p"";I,, find d."",,;I. and t.rm d."",,;I•. -
(I) For !he pwposes ofm.kiog d.-ducti0ll of laX I>D<kr section 53F oflbe Or<lin.mce, ~ braoch
ofa .m.-duIft! bank indI><hng a co--op<:rlIIiVt bank !ihall deduct iocome laX 011 interrsl or share of
profil 011 savmg <kposils or fixrd deposils or Iftm deposils at !be ~ of aMiI or paymml of!he
in=1 Of Ibe share ofprofit, whicha'er illc",lin, and rqKlII the loW amoon oflaX deducted 10 its
head officr.
(2) Tk head office of cach such bank shall deposil !be lOIal amounl of laX deductrd by all ils
branches in !he ~ Bank, in IIDqI sum I>D<kr the head of ""COUIlI [11114110000I01 11 -
lnrome Tax- Oiber than comp.1Dies] _ . ..... SJlo.No. I<I-IM, - QMI7,I"', gIVing particulars as
l>eduction ofIDC<llDe laX wxIer st"Ction 53F of lbe ~ Tax Or~, 191M".
(3) Tk head officr of c""h bank shall furnish 10 the DirrclOl, Research and Statistics, Natio:na.1
Board of~~, in each flll.1DCUl year beginning of!he lSi July, 1990 a sl3lnnml in Ibe form
givm tJ.,low showing the parlicula.--s oflaX so <kposikd;
FORM
Total amount ofintnestl slwe ofprofil Amounloftax ChilbnNofrokrn
"""'"
ardilMl paid in respect ofsaving! """" depositrd NoJ T"'aswy,~
fix<d <kposi1S. No. and date of
dq>osit
~
(4) Tk stainilent rcftnrdlo m sub rule (3) shall ~ SlgI>Cd by an officer ofthe bank oot !>dow Ibe
flllIk ofa Gmcr.Il. ~ and Furnished 10 the DiIrctor, ~ch and Statistics, National Board
of Rrl.'f:lWO so as 10 rrach him as per ocbeduk specified below' ~
(.) For tax 011 inlt:resl or slwe ofprofil crrditrd Of paid during !be period from by !he 31stl
!be lsi July 10 !he 30th SqJtcrnbt:r.
""""".
(b) for laX 011 inlCresi Of slwe ofprofil crrditrd or paid during !he period from by !he 31st
!be IsIOcrokrI03I sl~. JanlWY,
(0) for laX 011 in= Of slwe ofprofil crrditrd or paid during !he period from by the 30th
!be htJ:w:u:uy 10 3101 March. A,ru.
(~ for laX 011 in= Of slwe ofprofil crrditrd or paid during !he period from by the 30th
!be lsi Apoillo 3Isll'.hy. ,~.
(0) for laX 011 inlCresi Of slwe ofprofil crrditrd or paid during !he period from by !he 31stl
!be lstJIWC1030th~ July;
) •
Compilf'd by: Ma, am Gazi "
La a,S<>cluioa lIi!b: Mabmadul Ha, aa
Tb. Lac..m. Tn Rul.', 1984 I,T, Manllal (pari-II)
[171. C..llKtion of In ..n transf.. ..f Propwty. -
For~purpose! ofrollecnon ofincomr tax unde.-KCtioo 53H of~ Ordinmtt, ~ RrgiSU3r, ~
Sub-RtgistrI or any om..-p<:rliOfl uspoosibk for ",gist=ng any docummt of a P=Ofl, under ~
prov1s>OllS of ~ (b). (e) or (~) of sub sn:tioo (I) of ~oo 17 of ~ Registrnroo Act. 1908
(XVI of 19(8). !ihall. coJk.ct from m. ~ w~ right, tilk Of in1rR:sI .. oought to k transf=o:l,
assignm, LimitM Of e:ningWshed tb=by :II ~ ~ ofr~tion of 50Cb docummlS, ~ 13:1<
31~r= offi•..,~cmt up-to 3lstAngos!, 2009 andtwopncmt from I- ~,2009 on~
val"" of~ propmy ,,;tIla"'<i in any City Corpontioo, Paur.osha"a Of C....OOfI!I'f)I Boord to which
~ docummt mare. and on which stamp duty is clwgable under m. Stl.mp Act, 1899 (Act No.
I of 1899):
Prcn1d«ithai In cas. ofmmsjllrofany _-.agr1cufllDW fandmfullli al a sum ""cuding 0""
fakir 1lIktJ] $//JIaIM aUl-sfdIJ 1M jurUdfctlOlJ ofony City Carpomtltm Pl1IUWiIava o~ Cantolfl1lllllt
Board. incontfl lar shall hII dlJducl«i al 1M mill iffow ptlTCllnt "Pm 31" A"X"'"I. 2009 and """
ptITC""l from 1" SqmtmblJr. 2009 on rhll valull of thII propct1y to which rhll don",,.,11 ,..{Ol£l".[
, . . Or"-1o.No. 1........ _ "'"""""', _ .".,"""" "'_Or"-10.No.ll1_'-_Y"""II. _""''''flOll
[lID. CoIie<:lion of In on lrandu ..fprop...ty.-
For m.ptIlJIO§eS ofoolleclioo of~ ~ tax uolkr ~oo 53H of~ Ordinaoc~, any "'gtstering
offi=responsibk for ",gistning any docummt ofa P=OO, unde.-~ chu.., (b), (e) or (e) ofsub-
Stttion (I) of~oo 17 of ~ Rrgislr.lt:ion Act, 1908 (XVI of 19(8). shall colkct from m. pn-son
~ right, tide Of intnest is sought to ~ IJ3nSfe=d, assigtXd, LimitM Of extinguished Ih=by,
and tax shall ~ oollttted 31 th~ fol1owing rate:
(a) RJtI. of In f..r land or land & building I<>calfd in lb. f..lIo"ing .omllK'rcial u ....."
NallK' of lb. comllK'rcial a....a or a....a'
Prm1d«ithalwhu" any S/rUCIIDW, buildfng,jlal, apa~mumr orfloo~ Spacll is situaled on Ih"
land, an oddiliOlJal rax shall b.paid III Ih. mill oftala 6()()/- (six: hllndnd) flU squorw mm.,. or
(4%) four flU CIIIIt oflh. de«J mlllll ofsuch StruclltrC. buildmg,jlllI, apanmenl or jloor space,
whichnwr is highu.
(b) Roll...f In for land or land & building I<>calfd in Ihe fol"",in1: a....a'·
' L. Name ..flh. u ..... ..r ar.....'
RJtI. of In pw ~Iha (1.65
No. decimal
, U= (S«1Of 1-9), Khilgaon rdlabilitl.tion 31n (bo;ide 4% of th~ dttd v"'~ Of taka
100 f""l rood), Arimpur, Rajarbagh rdlahilitation ami
I Ox ide bishwa r oad)'. Baridlwa DOHS BashundIwa
90,0001- whiche,,~ is higbrr
Compiled by: Masam Gazi
H
La a' ....,;ui..a lIi!h: Mabmndul Ha, an
Tb. Lacom. Tn Rul.', 1984 I,T, Manllal (pari-II)
NaJru' oflh. arN or an,..
Prm1dlldtho.lwhu" any s/ruc1lJ/"g, building,flal, aparmumtorfloor spaa is sillmlM on Ih.
land, an additional tax shall!» paid allh" ,'01. oflaka 6001- (six hundrmi) flU sqlll.l7. mmu or
(4%) four flU unt afllul de«J valli. ofsuch SlrllClilrC, building,flat, aparTmenl or floor SpaCfl,
which<!VU i.s highu_
(c) RIll. of In for laDd or !aDd & building kxal<'ll iD lhe foll....i Dg art'as:
,,-
No.
NaJru' of Ihe cOlDllK'mal ana or art';o. Ral.ofln
Within ~ jurisdiction offUjdhani Unna)'3ll Kartripakya (RAJUK) 4~. ofdttd VlIl.u.
, "" Chi_ IkvdopmeDi Authority (COA)
~"" =-
5pttififiI ill ""b..b,lc (a) and (b)
Within ~ jurisdiction of G3ZlpuI, N3rlIYaoganj, MunshiganJ, w. ofdttd VlIl.u.
Manikg:mj, Narsingdi, I>h..1l<a and Chitugong districts [excluding
bjdhani U=,....
""""""
(RAruK) ~d Chinagong
, o.".~opmenl Allihority (COA)], and within my City Corpomion
(excluding Dh.aka Sooth City Cmporation and I>h..1l<a Nonh City
Corpor.ition) and CmlOr!menl Board
Compil«l by: Ma, am Gui
n
La a,socluioa lIi!h: Mabmadlll Ha, aa
Tbp Lacomp Tn Rul.', 1984 I,T, Manllal (pari-II)
,,-
No.
Nalru' of Ih. cOlDllK'mal ar... or a,...,.. Ral.oftn
Areas within ~ jurisdiction of a p;lUl3SlIbba of ;my distric, w. ofdttd VlIl.~
,
--
, Areas of;my om..-Paurosoova 2''/0 ofdttd VlIl.~
, Anyo~ area not"P"ci&d III schedule (a), (b) and (c) l% ofdttd VlIl.~_
l_..-SMlNo. "6-~ """"'14,_ 'LOl'1O"
[I7J. CoIlKtion or in from nport"",. -
FD<Ib.~ofmaking~collmionof_fromexpo1le1 .llDIIer=rion53(I)oflb.~,
Ib. bank through which Ib. expoI1<fi =:eiv" p>.yment on accouoI of expo1I-ofgoods shall coll«l
3D amounI .. Ib. nit [one-fuurth ofone pn cnul ofIb. val~ oflb. toqJD<lt<l goods :as tu pay3bk
1lDIIer!be S3id =tion 53(1)
Prortd6dfonlurr lhat this rul" shall 001 apply fit tI» cas" ifnporI ifgoo<h Sf»Cifi«J bIIIaw-
(a) jut. ""'sian sacking:mel <::Upd backing
(b) fr...b fiuits:mel ,~rtabk.;
(c) poultry mel eggs; and
(d) I=dicnfts;
Prortd6d fonlurr ...h_ Q ~on Is th. <1I+'Mr of on Indrutrlal undmab"tl IInJaJ7nz tax
«<""'piton rmdu slICttan 45 af"'" OrdtnaltCfl and fI an I«pIlrWr af goods praduc6d by tlrat
undutaking. 1MBoardmay, on an appllcatton mad" by such pllTWIt, «<mnpI htmfrom paynUlltt of
lax und""lhis rul..
E'1'hmation- In this rul., tlu! Dp7Wslon, "val"" ofIMI«]JOlt6dgoods"shall m«m tlu! val... ifth.
I«pIlned goods as d"um..tned in accar<ionCfl wilh 1Mpravlslons ifslIClian 15(4) afth. Oaro>ns
Act, 1969 (Waf1969).]'-"-""0-No. '70-L90,_ .'...'J"_
[IS. h , uallu of c.,tifkal., .'c. of In d<>duclioll alld colle<:tioll. -
(1) '.'.'ho= any p;lymmt is IlllI<k which consti=!be income of!he Jl"Y~ classifuh]" ut><b!be
head "Salaries", IlOl llnng s.alaries paidby !be Gov~, !be certificat of &doction of_ under
...ction58 .hall k issun! ~fying!be following illfonmtion:
(i) !he """'" :mel aoddRss of !he pmiOO or !be mthorily paying such amoun,;
(ii) !be pmod roc which the p;lymmt is mack;
(iii) N""", :mel designation :mel TIN of!be nnploytt;
(iv)!be ~ahIownofp;l}'ID"lll (such as !be 3lllOUIII ofbasIC saWy, V3lOU.S all~ and
other p;!yIIIellIs);
(v) !be val"" ofbmefits prm~&d;
(,'i) !be amount of_ <kduction ~rM ut><b =!ion 50;
(vii) any other rne'.'3llI illformation ",taling 10 COlllpUlaliOll ofincome, rdJalt or tu;
(viii) ~ amounI of_ derluc!m .. sou=;
(ix) !be particulars, in !be profonna gl'm below, of!be paym"'''' of<kduc!M _ to !be 1Rdi,
ofthe GoV<:llllDell';
Compilf'd by: Ma, am Gazi
H
La a,socialiou lIi!h: Mabmadul Ha, au
Tbp Lacomp Tn Rule" 1984 I,T, Manllal (pari-II)
" T"'" ,
N"""'" "'" :. f ~ to
R=wb
in the challan b Ibi. emifie... 
,
~
• ifpayment i. made in my otMr mode spttifi..d by W Board, provi<k infonnation rel=m11O
"'"""'"
(x) N"""" de.ignation and sigDllmr~ along with <1m, ofthe P<'fSOll Lssuing w ct:rtific=.
(2) ~ my I3X i. &duckd un""" my =lion other than =lion SO, ~ =tificak ofdMuction
oftax under =lion 58 shall k issun! in w following 1IlaIU>e!":
No
"
'"
(N""", and addr=; of~ P<=otI or ~ ofT"", of~ P<=otI issurng ~ ct:rtificale)
(offi"" 1~rrL1Y k usM)
Certificalp ofo..Juctiou of Tn
1(_ ~Boftbo lDromeTu Or~ 1984(XXXV1of19&4)]
0.-
N""", ofw p3J=
Addr=ofwp3)=
" Does the paytt tw..., a Twelve--digit TINI y~ U No
D
"" Twelve-digit TIN (ifanswerof03 is Yes)
0; Pmod fory..hichp3)IDelLI is made from (dale) 10 (~)
06. Particu1ars ofthe of and ~ d..duction ofl3X (add lines if=:.....-y)
" _of Description ofp3)IDelLI ,,",,00 """,""of Amounloftax R=wb
""-, paytlll'Dt ~
-""
,
,
T
"
07. 1':0 =1 of<kducted I3X 10 the cudil ofw Go,,= (add 1ines ifn= )
" ChallOl1* C~~ &ankNome Total amount
~-
_,b
N_m ~" ;,,,hechol1on «lolinl; Lo thi.
Cffiificole ~
,
,
ToW
In words:
'" ;'....!o_
-- ~
.....__nIo<_.,........
Compilf'd by: Ma, am Gazi "
La a,socluioa ..ith: MahmILdLlI Ha, au
Tbp Lacomp Tn Rul.', 1984 I,T, Manllal (pari-II)
c ..."',, ormatioo givm mov. IS rorrtt and oompk~.
Name of~ P<="" issuing ~ =tifiC3k Signatt= and seal
o.signatioo
ITAN
~& E-mail
"".
(3) Where any laX is colkcled lIll<kr Chapler vn, !he =tifica~ of coUection of laX lIll<kr Stttioo
58 shall k issld in !be foUowing 1IlOIIUIft":
No.
"
"
(Name and a.cdm;s of !be ~ ",!he office of !he ~ isswng !be =tifica~)
(offi"" I~eadmayk usM)
C..rifiu f< of CollocrioBof Tu
IRction jS oflb< """"'" Tu Ordiom«, 1984 (XXXVI of 19&4)1
"".
Name of~P<="" from "..hom tax has bem coUectffl
Md=
" Doo; ~ ~h3v" a Twd...-digit TIN? y~ U I No U
'" T""'h...-digit TIN (ifanswu- of03 is Yes)
OS. Partirubrn of !:IX colleclion(add lines if==s:uy)
" Do.. of Description ofooll<ctiOl1 of lO:< ~tion Am"""t of lO:< ~~
Coll<ction ""H<Cf<d 
,
,
Tobl
06. P3}ment ofcolk<:ted!:IX 10 m., r=lit ofm., Go'=nnetlt (add line. ifn=ary)
" ChoH.m' Cbolho dot~ ~N_
N_oo
,
,
Tobl
In "..ortls:
Name ofm., pm:oo ISSUingtbe ~
o.:signaticn
ITAN
Phone & E-mail
Compilf'd by: Ma, am Gui
T<>to1:uoount ~-, ~
;" the chollon ~ .-.loti"ll to this
Cffiific... ~
SignalllU 3IId ..,al
"
La a,sociarioa ..itt.: Mabmlldlll Ha, an
Tbp IDcomp Tn Rul.', 1984 I,T, Manllal (pari-II)
(4) The proofof m., paymml ofm., dnIociM or colkcrM tax 10 m., IRdit ofGovnnmml oJWl he
funlli;hffi along with the ct:rIific~e mentioned in this rule_
(5) ~ certificale of deduction or colkction shall he issued within two Wttks of m., IDDIlth
following m., month in which m., dnIoction was made or within such ~ as IS ronvmiml for m.,
discharge his laX Liability ofpeISOO for whom laX has hem deducted or collected_
(6) ~ Boord may specify !hat in cenai.n cases a bill ofentry, a registrnion dttd, 3D instrnmeol of
paymr:nl or mkr docurnmIs ron13ining m., particnbrs ofdnIoction or collft1ion shall he ~aiM as
3 certifiC3le ofdeduction or collection_
(7) Wkre a deduction or collection;' made a IDDIlthly sw=rt, in the prof""",, givm helow,
shall he sent by m., pelSOtI making w deduction or colkction 10 m., incotn. tax aUlhorities specified
by W Boord by !he tweotiffiJ day of w moruh following m., end of W month in which !he
d.doction or collection ;. made:
For m., month of
Stat.m~nt of Tn DflIucti!'d or Coll..,tffi undu Cbaptu VII
oflhl' IDeoIII<' Tn Ordinann, 1984(XXX,1 of 1984)
~h
or collected:
n; --.;
~~.
~
",",00
""""'"' Amonnl oftax I to m., credit of m., Go~"fttImmt
paid! """'..., """'". a.n~ B"'"
- -
=Ii.. colkciM N"""'" D= N_
, , W U
" B ..
1
Signamre and ~al
Name:
Designation:
TCAN:
Phone & E-mail:
~ ofSignature (DD-MM-YYYY)
(8) W sblelllenl undrr sub-rule (7) shall twI k applicable for a deduction from a soor~ wxkr m.,
head " Sa!ario;j-"S.LllNo.15OiAl!i1o<_ _ ""0, ~ 1"""""'1'
lISA. C.rtificate of deduction of In undu """lion 5O(1B). -
In me ~ ofd.doction oftax made by the Drawing and Disbnrsing Oflicn- wxIer stetion 50(1A)
3D annual certificale reganling such d.doction oflaX shall k glvm by m., ~ve Govr:mmem
AccounIS Oflicn- or 3Dy other offici.ol authori=! by him in the following form, """",Iy: -
Compilf'd by: Ma, am Gui "
ID a,sociuion lIi!b: Mabmadnl Ha, an
Tb. Lac..m. Tn Rul.', 1984 I,T, Manllal (pari-II)
Cprtifkal. ofdNIudion oftax uDder SKli..n 5O(IB) on inc...... cbargt'able undu I'" "'ad
MSalariH" for I'" )'.ar pndfd a. on ..............
N""", of~ N~of!be
Taxp;lYft"'s _.r
employtt offi""
o..signatioo Idmlificatioo T~ R=wk>
N"",,",
""'"""
f , , • , ,
Signatuu, ~ and designation ofthe
Accounls Officniany 0!Mr alllhori=!
offi.,.,.;
j_"5.10.No. 102-'-,_Y""''',_ "''''''''''
Ill. Company 10 furnisb a slalp....DI l'f1!:ardiDI paym. nl ..f dividend. -
(1) An """ua] stalmlml shall'" furnisbed by the ~ offi= ofa company under stttion 110
of~ Ordin.or= in ~ ofa dividend Of a~ di~~dmd<; if!be amounl mermf=:ttd<i on..
!aka in ~ c,"", of a sIwdlo1<kr which is a company and in ~ of a dividend or aggr~~e
di,~dmd<; if !be amoonl tbnmf excttds tab [20.!lOOj '" S10_No. ""-'-,
_Y""''',-
IL"..-,o" in !be case ofany 0Iber shardtolder_
(2) ~ """"'" sl:l.Iemenl 10... furnished by !be princtpa! off1Cft' of!be company under sub-ruk (1)
.ru.nbe in me following form and verified in !be nL1IlIlef indiC3ied th=:in and shall be ddivu-ed to
!be DqIIlty Commissioner ofTaxes "..00 assess=; !becompany: -
Slale....DI uDd.... SKtion no ..fIb. Inc...... Tn OrdiDanc. , 1984 (XXXVI of 1984),
fOf!be )"'aJ ending Of] !be 30th JUDe, _
NameofCompany__
Address ofCompany__
ResideDI Sbar.b..ldl'rslN'oD-RPsidenl Sba....bol.de...
.
" N_ A<Id:-... Dol< of N.~ N_m Am""".of
N. ., ., deeWui"" ., ~ di,i<Iend
sha~holder _oo~ ., div;<Irnd <lr>crip<ion paid 0<
di"ideods
.- .,- di>tribu!<d
,~ beldby !he
>lw-eholdef
f , , • , , ,
Amount of
-~
=,
ihny,
~~
--
di,ideod
• ,
f, _______, me Principal Of"fi= of!be company, h=by artify dL1t
!be above sta~ contains a comple~ list of: -
(I) !be ~idmtloon-~idm. sIwdlolders which are comp;unes and 10 whom a dividend was
distributed in !be year ending on !be 30th June, ______, and
(2) 0Iber usidmtlnoo-resident slwd:tolders of the company 10 whom a dividend or aggr~
di~~dmd<; exc=ling !aka 25,000 was or wne dislrilluied to !be )"'aJ mding on !be 30th June,
!>.ok__ Signan=
NOla: - !kparoleform should h<I usedfor residlmt and non-residlmr.hanhold=
20. Slale....DI ~ardiDg paymenl ..fiDluesl olbu lban inlerest on SKUrili<>s. -
(I) An annual sl3lnnm.l .hall be furnished un<k:r section 109 by !be person responsible for p;lymg
in=t oot being inlt:resl Of] securiti.. in resp«:' of amoonts of in=t Of aggre~ int..-esl
=:=ling !aka [15,0001-
CompiI.-d by: Ma, am Gazi
H
La a,soclui..a lIi!b: Mabmadlll Ha. an
Tbp Lacomp Tn Rul.', 1984 I,T, Manllal (pari-II)
(2) ~ annual. ~11lIlIkI >=lion 109 shall ~ in ~ followmg fOfD) and ~-mfied In ~ ~
indicated tb=on and.1Wl ~ ddi'~..t-
(i) in ~ ~ of a company, by ~ pnncipal. office.- tb=of to !be ~ty Coonnjssione.- of
Taxes ILwingjurisdiction for !be time hnng 10 as....s ~ company; and
(ii) in other caso;, by !be peroon re;ponsible for ~ ~ of !be inUUSI 10 ~ ~ty
Commissioner of Taxes havmg Jurisdiction o'er ~ 3Jea in which M resides, or !be Deputy
Commissioner ofTaxes who has jurisdiction 10 assess him, as ~ ~ may~_
Slal.m~nl under SKoon 109 oflhp Incomp Tn Ordinanc., 1984 (XXXVI of 1984) ....garding
pa)",.nl of inl.r..1(nol lH>ing inl.....1 on SKUriti..) for 11M> )'.ar .nding on Ihe JOlh Jun.,
111.........•
N rd<
_ 0
".'"
N= Add=.
_ili, _or
Amounl oftax,
" or or '""""
Dale of =.~ if any, deducted ........
No. Resi<k:ntl Non-
"'"..... ....-
"',.. "',.. ......... ""- --
, , , • , , , •
I _______ _
, the l'rincitW Officer-of. _____________ hereby cmifY thai ~ ahove
stait'mr1l' contains " complete list ofpersons to whom in=1 or ~ in=t uceeding taka
[5,000] was paid during ~ yearmchng on ~ 30th J~
Date _ Signatt=__
Designation__
[21. Slal~llK'fIl ofd«Iuclion of In under IIiP hN d MSaIari..". -
(1) Wh..-e a deduction LS made under section 50 from an empo)'o., not hnng adeduction by or OIl
bdt.al.fof~ Govemmml, a monthly stalemmt, In ~ proforma givm ~ow, shall ~ sent by ~
peroon mal:ing ~ dffioction 10 ~ "utbooities mentioned in sub-mi. (3) by ~ twmti.u. day of
!be month followmg the end of~ month in "..hich ~ dMoction is made:
[Slalnr...nl of Tn DflIucllPd from Salam.
under section 50 of !be incoox---w< Ordmar=, 1984 (XXXVI of 1984)
Month- FY-
Ki!iF'N-
Addre.s: I::. I~:: 1
1 ",No 1
?arucubrs of!be etqIJ.o.,u from wborn tax is deduct.,.[
1
N_
I
DesignallOn
I
TIN
, , •
• . ~
~,Ln~, Allowance Allovnott All~
:JC
CompiIf'd by: Ma, am Gazi '"
La a,sociatioa ..ith: Mabmad,tI Ha, aa
Tbp Lac..mp Tn Rul.', 1984 I,T, Manllal (pari-II)
V_ of Non- Val"" of Val... of Employo's O
.h." T-.J
'"'" Bmefits: Noo=h N~ Cootribuuoo (Noo
AccO!lllD()C!,uon Sm.fits:
"'" IoRPFIGFIPF perqut.lI.)
Coo"e}/21x:e Bmdits:
""'"
H
" U
" " ..
I cmtfy th:u-
(a) I am C~I and autboriz<.d 10 makr ~ .tat=lml.
(b) ~ p2r1icul..--. pvm m this statnnmt are eDITed andc""'4'I~.
Si~andSeal
Name:
o..sigmtion:
~:l '" ' ,,110-""'- "'~T..2O:l',_ .'-""'102Z
(2) In = w~ !he lru!;a= of an appro"M superannuation fund rqJaY any contributions 10 an
employee during m.life ~ bul not aI, or in oonnection with, ~ Iemlination ofm. empio}IDenI,
~ trnsr=; shall foohwim smd "sl3tnnml givrng ~ foUowing particulars:
(a) Name and ..ddress of~ employtt;
(b) 1k period roc"..hich !he employtt has contributM 10 ~ superannuation fund;
(e) The 3IllOUIlt ofcontributions rqWd as-
(i) principal
(ii) intnesl;
(d) 1k .''ft"Wr= ofdnloction oflaX during 1M precedmg thrtt years;
(e) Am""m of tax <kdu=d on rqJaymmt.
(3) 1k stalm1enl wuIer sub-rule (I) and (2) shall he son 10 !he DqJuIy Commissi~ ofTa=;
un<kr ~ Jurisdiction !be employtt IS assesst<l or 10 such om.. ~ laX authority or
3IJthorities as !be Board may .pttify.l - '..,n.o.""'- '''''~ """""I, _ '''''''101'
22, Commi" ;.....r'. PO'WI' t.. pu mit .mpl..y... 10 d....uct In UDdPI' lhe h...d "Salaries~ iD
lump sum ..Hf'Y moDth aDd submil y..arly slal'IDI'Dt. -
In ~ .,..., ofincome chargeable un<kr ~ head '"Salaries" where dffluction IS DOl ma<k by or on
bdIalfofGm'fttUDttlt, ~ Commissionn- may, Dotwimscmding anything com:iimd m rules 13 and
21(1), pomit an employn- to p3y laX on ~ IDCOI11e of his employttS chargeable wuIer ~ head
-Sabries" in • lump sum e,,~ moomba...d {)f1 ~ a".:rage amount of laX dffluctible every month
from such IDCOIlle and 10 submit aI!he end of lM year 10 1M DqJuIy Commissiono ofTaxes within
~ jurisdiction ~ <kdoction is ma<k (or- w~ !here is more than """ DqJuIy Commissiono
of Taxes ILwingjurisdiction in !be same..-ea 10 ~ Dqltny Commisswt= ofTa=; spttifim by
CompiI.-d by: Ma, am Gui "
La a,sociui..n ..ilh: Mabmadlll " ", au
Tbp Lacomp Tn Rul.', 1984 I,T, Manllal (pari-II)
tbe Commissiot=) a slalmlmt in tbe furm ~ified in rule 23(3); such P=DIss1oo may ~ ~
subjn:t 10 tbe followmg conditions and my OIM-cooditions which ~ may sp<cify, tl.mIely:-
(a) tbe employn shall, at tbe mel of each year, calculate tbe laX due on tbe ~ wxIer tbe
head "Salaries" paid to his nnploy=; during tbe year and adjusl my exct'SS or deficiency in tbe
moruh ofJ~, such adjusunmt shall ~ made In accordan"" with tbe provision of=tion S0(2)
of tbe Ontinan"", !hat adjustmmts shall ~ made in each individual ~ and any excess
ucov~ed from one nnploytt shall DOl ~ adjUSlffl againsl any short ucovery from anmh~
nnpoytt; and
(b) in tbe case of an employtt leaving S=~"'" tbe panicuhrs mentioned in !he slalmlmt
rd"e=<! to In this rule shall ~ smI funhwith 10 tbe Deputy Commissioner ofTaxes con=ned
23. Puson. r.spon,ible for makin~ paylDl'Dt. UDdH" th. hud MSala";"'~. _
(I) In this ruk, "Pr=ibed offi.,.,.., rd"e=<! 10 in =tion 108 oftbe Or~, means: -
(a) Civil Audit 0fT= for all gazmM officr:rs and oth= who draw !heir pay from audit offict:S
on sqwale bills, and also for all pmsioners who dr.iw Iheir peostoos from audil offices;
(b) Tuastll)' Officers fur all gazmM of"ficm; and olbm; who draw Iheir pay from lJeasunes on
sqwale bills withOOI cllllllkt" signat...." and also for all pmsLOller5 who draw their pmsioos
from lmlSuries;
(e) Heads of civil or military offices for all non-gazetted of"ficm; ,,~ pay is drawn on
esClblishmem bills or on bills countersigned by tbe ~ad ofoffi",,;
(d) Forest disbursing of"ficr:rs and Public Works I)q>;InmmI disbursing Offi= In cases wh=
di=:t payment from tuasuries is nol made for themselves and tbeir ""ClblishmenlS;
(e) fuad P<lIStm3.>ters fur (i) tbemsdves, their gazetted subordinates and tbe esCiblishmen.1S of
which tbe esClb1ishmm1 pay bills are prq>aUd by them, (ii) gazrtted sllJl<'fvising and conlJolling
officr:rs ofwh"", hodquarIefS post o~ thq arc In-ch;ug, and (iii) pmsion= drawing !heir
P=ltOllS through post offices; fuad Record Ckfks, R.a.ilway Mail S=~"'" for themsdves and
all !he staff wllOse pay is drawn in !heir esClbIistun.:n1 pay bills; tbe disbursing officr:rs In tbe
~ ofthe Adininistrativ" and Audil Of'ficfts;
(I) ConlJollers of Military AcrounlS (including Divisional Milit:uy SUWly, Marine and Field
ConlJolkt-s) for all ~ed milit:uy officft-s unde:r Iheir audit;
(g) Di.bunmg officft-s In tbe Military Wods I)q>;InmmI for tbemselves and !heir
esClbli.blDMlS; and
(It) ChiefAccounIs Officers or ChiefAuditors or IUilways eoncuned for all railway nnplo)"ttS
unde:r !heir audil.
((2) The paymml made under tbe head "Salaries" refe=<! to in =tion ICl8(a) or !he Ordinaoce
shall b.. an amounl which exceeds the nwrimwn amounl 001 liable 10 laX In tbe fll13llCUl year in
which such sabry is earned.] s.. ........O.No.JJ6-ll!I9,,,,,",, 11IW1_
((3) n., annual slaleDlml to b.. prepared and furnished 10 tbe deputy Commissi"""" ofTnes bef"",
tbe firsl day of Sqnetnbe.- each year 1lIld.t- =lion 108 of tbe Or~ shall ~ made in tbe
following fOffil and v,,"fied in tbe Ill3DIIeJ indicated th=in, namely: -
Compilf'd by: Ma, am Gui
.,
La a,sociuion lIi!h: Mahmadul Ha, an
Tbp Lacomp Tn Rul.', 1984 I,T, Manllal (pari-II)
{SlaIHllO'DI r l'prdinz liw paym...1 oC.ab l)·
un<b=oo I08of~Iu.rcm.-Wl:0r~, 19S4{XXXVIof19S4}
IT,
Address: Ii!:..
PART I
I
=¥= ¥ ~I ~ I
,
""""
...~
..... A=o, Hm= c,,"'.,...
"""'" om.
"., Am=,
""" AlIDw=
-= AIIow~
"'"'~ AII~
"'~
, • , • ,
"
Y:al.~ of Non- Y:al."" ofNon· Y:al.~ of ~Ioyn's
""'" Tool
,ob Bmefils: cash Bmefits: Noo- cash Cootnbutioolo (Noo,
",""""",,"00 Coo''>= Bmefits: RPFIGFIPF P""qwsik)
om.
u
" n
" " ..
"'"""" of ?zymenI of&ductM WI: W the
'"'"'"
Tu"",",,", cudil of~ Government
n
" "
PARTD
A. ?zymenI ma<k to ~ omployttS noI h3vmg TIN
I
Compilf'd by: Ma, am Gui "
La a,"";uioa lIi!h: Mabmlldlll Ha, an
Tbp Lacomp Tn Rul.', 1984 I,T, Manllal (pari-II)
PARTm
TIN
, , , , , ,
Oohoc InUUSIOll smrylnromeul,21
'"""'" Gnruily
-- """
......
, • ,
" " -
Tu Invntmrnt T:ox "" Tu
"""" """""
Cr~dll
"
Icmifylhal-
(c) I am ~I and auth<IrizN 10 maR ~ mlnnmt.
(d) ~ p;onirulan glVnI m ~ . ClIeInmI..., rorrttI and rompl~~_
Name:
Ikstgnauon:
Dait:] s.
123A. Stat.lDI'ut nogarding riling of ,...Iuro by .mplol~s. -
(1) lk . latnnml to k prq>arm and furnishffi 10 ~ DqJuIy Commissiooer ..fTaxes under sub-
Sfti"ion (2) of =lion IOSA of!he Or<lin.or= shall k mad. in tb. foUowrng form and vrrifiM in
the ~ indiC3inl m.:rnn, namely: -
Stat. ......t nogardiug filiug of ,...101"8 ..f employ...,.
~ Sfti"ion tOSA ..f !he Inc""", T:ox Or<hnan"", 19&4 (XXXVI of 19&4)
Stat......" for Fin""';.] Y~ar:
Name of!be ~loyr:r:
TIN
Address:
Sl_No_
,
Nameof!he
""'"
"'",
Designation
, ,
Taxes Cirde, T:oxes Dait of filing ofthe
The .m.t number pro...i<kd by
m. Income-laX authority upon
Z<xodUmt =ofi""""", oftb.",rum
, , , """'"
,
Compilo<i by: Ma, am Gui "
La a,socluioa lIi!b: Mabmlldlll Ha, an
Tbp lac<>mp Tn Rul.',1984 I,T, Manllal (pari-II)
I cmify thaI-
(a) !he abo,,,, mlements contain a rompl= list ofemploy=< and thei.-paniculars mo.u !heir filing
of!he mum ofincome;
(b) me particulars .bo"""'"= and c~l~_
Signat= & ~
N""",:
De;ignatioo:
D~ of Signarure:
j_",.SKDNo.I.,'_A,mtJ0 1i
[24. R<'tul"II of iucom•. -
((1) 1M mum oflDCOlDe r.-qui=! to t,., filed, by an individual a=sstt wm-!he Ordinance shall
t,., in !he following fumt and vr:rified in !be m.1IlIlef indic~ed theuin:
N"i"""l BOOfd of lW.'<I1U<
www-"bo-_~ov.bd REllJRJ.
" OF INCOME
For an Individual rus...Stt
Th" following ocbedlllo; sha.Il t,., !be inlegr.ll. part ofthis mum and must t,.,
,""""xed to rftUm in !he foUowing cases:
SchMul~ ]4A if)'011 hm~ ilKx»""from Salmin
SchMul~ ]4B if)'011 h",~ iltcOllUljrom hOlm,property
SchMul~ ]4C if)'011 hm~ iltCOIIUIfrom busimtss (JI" profession
SchMul~ ]4D if)'011 claim far rehaf~
PART I
IT]
Compiled by: Ma, am Gui
IT_llGA!OI6
Tbp La<omp Tn Rul.', 1984 I,T, Manllal (pari-II)
"
"
'"
"
U
SpotIS<' Name
" SpotIS<' TIN (if :my)
FaiMr's Name
" Motber'sN~
""'"' """'= " -"""",,
Conl3Ct Tdeph~
" E-m:Ul
N~onal idmtifiC31ion NUIIlbt:r
" Business idmtification NllIl1M(s)
PARTD
Pa.tirulars or 111<0_ aDd Tn
TIN OO[[]]OITJOOCD
Particubrs ofTOIal Ioc~ Amount t.
" Salaries (anna SchMuIe 24A) S.21
" Inkrffi on securities S.22
" Income from house propeny (= SchffiuIe 24B) S.24
" Agriculrura1 income S.26
'" Income from business or profession ("""'" Schedule S.28
'<C
" Capital gams S.31
" Income from other S<lI.IJ«S S.33
" ShauofLOC<llIle from film or AOP
" Income ofminor or ~ under =uon43(4) SA3
n Foreign income
" ToW income (~of2410 33)
" G.-oss tax before tax reb3k
" Tax ,-n,,,je (annex Schedule 24D)
" Net tax after tax rebate
'" MinimumI3X
" Net "",aim surcharge
., Inte=t or any ow:'- amounl w>der the Or~ (ifany)
" ToW m1OlIIl payabk
., Tax dnIucted or mike"" '" S<II.IJtt {anach moon
" Ad""""" tax paid {attach !>IooD
Compilf'd by: Ma, am Gui '"
La ","";uioa lIi{b: Mabmlldlll Ha, an
Tbp Lacomp Tn Rul.', 1984 I,T, Manllal (pari-II)
'" Adjustm.:nl oftax rdUnd [mention assessment year(s) ofrefund)
" Amount paid with = (~!¥h prooD
'" ToW amoulll paid and adjuslffl (42+43+44+45)
" Deficit or e:<<=s (rdundable) (41-46)
'" Tax eMD1p1ffl ~
Compilo<i by: Ma, am Gui "
La a,"";uioa lIi!h: Mabmlldul Ha, an
Tbp Lacomp Tn Rul.', 1984 I,T, MaDllal (pari-II)
"
"
"
"
"
"
"
PARTm
TIN DDITIJ I I I IDDD
I... tru<lions
,S~lI of asods, liabilities and ~~ (IT-IOB2016) and sla=r of Iik Slyl~
~ (IT-IOBB2016) D1IJSt t,., furnisb".d wilh ~ r~rum llIIiess you 3f~ exernpIM from
fumishingsoch Slalnnmt(s)..oo..- ..,ction 80.
L Proof of p;lymmiS of I3X, indlXhng am'3lltt laX and wilhholding laX and the proof of
In'e!ltment fur laX r~ musl t,., Jlfovidc<l along wilh r&lm.
3. Artach accoont slalommlS and ~ docummts ~ applicabl~
Ifyou 3f~ a parmi ofa P"'fiOll wilh disabilily, has your SCl""= Yo
D N.
D
,.",uk<! the ttlt:lldffi laX ~xemption tlu-eshold? (tid one)
Au you r.1{uir..d to submit a sta=r of asods, liabilities and Yo
D
N.
D
~~ (IT- IOB2{) l6j I>D<kr Stttioo. 80(1)? (Iid:~)
""""'0""='
ED
(tid ill thai..., awlicabl~) ED ED "D
Sta=rs 3llI=ed
Irr-1082016
I I Irr-IOBB2016
I
(tid ill thai..., awlicabl~)
~ sb.tements, docummts, ffi:. attachm (list ill)
• <a '0" an
V rill j "
, . ,
SlV''" u....
VeriflcatioD
I solemnly &d= IhalIO the best of my knowkdg~ and t,.,lid"the infurmation gi"n1 In !his
IffiJm and s""............ aud d.orummts annaed or ~ bn-nvilh 3f~ C<IlUCI and compl<l~.
N= Sigwt=
J);Uof~(DD-MM-yyyy) Plattof~
DJDJI' I-I 1 1
For official us. oDiy
Rerum Submission InfOllDlltioo.
ITu Dff<. &.,N""""
~] I I I ID
CompiIf'd by: Ma, am Gui
.,
La a,socluiolllli{h: Mabmlldlll H,.. aD
I
Tbp Lacomp Tn Rul.', 1984
Notional Bo.d of Ro,'"",..
www.nbr.~o.·.bd
I,T, Manllal (pari-II)
IDdhidual
ACKi"OVLEDGElID'o'T RI:CllPT OF
REnJRNOFINCUn:
Assrssmenl Year RmIm UD<k:r >=!ion 82BB? (tick one)
mrn.
rn Yo
D N.
D
Name of~ AssesStt
Twd",,-<ligil TIN Old TIN
Cir<:k T=""'"
TOIal ~ shov.n (strial. 34)
,
Arro.D: p;<y.<bk (..ruJ. 41) Amoulll paid and adjusiM (strial. 46)
, ,
Amount ofnd w.,aJ.th slxMn in IT1OIL'>016 AmOUIll oflid w..al.lh .urchar~ paid
, ,
n:u., ofSubmissioo. (DD-MM-YY¥Y) Tax Offic.. EntryNum1J.,r
COCOI' I"I I I
Signat= and..,aJ. of1M official. r~ing 1M rdum
D"", of Signarure Contact Nwnkr ofTax Offi~
((tA) An indi,~dual ass== who h:!.. ~ and gross w..al.th 001 excttding n .4,00,0001- and
n. 40,00,000/- re;p<divdy may submit IM r&>m of ~ in !be followmg fOlUl and V
U-mM in
!he m:ID'...,- indiC3led m.u in:
J>ro>1ded that an ==H who OW".. 0 mOior car or has an inv..<mnmt in Itor=fJ1"OINI'TY or
in aparon""t in any city corporatian a...., shall nat ~ Illigibillfor this 1"IlIIlnI.
Compilf'd by: Ma, am Gui "
La a,S<>ciuioa lIi{h: Mabmadlll Ha, an
Tbp Lacomp Tn Rul.', 1984 I,T, Manllal (pari-II)
IT_GHAl020
F orm ofR.tur.. oflD<om . V ..... 1..<010._':0: O rdi........, 1984 (Ord. XXX"1 ofl 984)
I
UDilc.nol S.u
AwE''''' fa" !ndiu..] Tupo~ bo>-q; bID"" _ om
gJ<>O' " ...lIh _ OX<ffdqt; Ik. 4,OO,IXXY- . Dd Ik. 40.00,000'.
....-.-, ~"of
~~-
1. TTh":
J. Cin:i<: 4. l<I...:
... .
.
5 R<. id<.,' D 6 l'io......id<n'· D 7 M . . .."", ... har:
8. Pr..n.Add",...Dd Mobil< So. 9. I'<rIIUII<D' A<Idr<.. ..... l'>ID So.
10. T.:nblo 1...0....:
n. A_..... olTn : n.
I I. Gro.. W..lIh: ,.
B. So...... on...o""': 14. Bonk" CbIlan
So. & Dat.
15. " ..iiration: I ............................. F.tbffiSpru>e ........................... TIN .......................... do
"""moly ,J.d!fe tho. I om o1ip>l< fa" Ibis R.-!um fo<m om tho 0tfum01D> p...... ~ ;, <ODKI .Dd
~... I don'. II",.. '''Y _I>:c.r om on _ in bouse ~ <r in ....._ in '''Y dy
C<J<]Xlf1IID> .....
• ....... doo.. ' n ro_.ation, ...... lli. of do<......" " an.d..d lw,...rith _ ,;,c.briof
d..uiption of)"o.........b ..... ~obili.i.. o...ti..l
UDilc.nal S.u
N."",:
I
~ ------ Codo: _ _ _ __
------
Am<u< ofT.,.:
Dote:
j_'"5.10No. 165-""'-1"&'"1020, _ .12_
Gro.. Wool•• :
CbolIooNo.
Signoue ottho ...,.,;,,-q;o:Ifr«
wilhS...1
(2) 1k mum of~ ~ 10 ~ fikd by a company .......~llIl&rthe Or~ shall ~
in !be followmg fOltll 3lId vmfiffl In the IIl3IIMJ indicaiffl ~m.:
Compilf'd by: Ma, am Gui "
La .,sociuio.. lIith: Mabmadlll Ha, aa
Tbp Lacomp Tn Rul.', 1984
Noti"",,] Boord of ~"eo""
www_obt-_
lov_bd
I,T, Manllal (pari-II)
IT_IIGHA2016
RETtJRJ.
'" OF INCO:IE
"
"
..
'"
..
"
"
"
U
"
'"
FOI a company as Ikfmm under clause (20) of>=!ion 2
[PART I
Basic Laformation
Assessmmt Year
" F..rurn under >=!ion (tid one)
I, I- i [J 1 I 1
•mB &2 (proviso) Od..
.
D D D
Name of!be Asses=
Add=
'"
_.)
00 E-mail
Type (tick one)
0" Public LimiIM
0 om Pri,'3k LimiIM
0
'"C Local Authority
0 om
"""' 0
IfoibeJ, mmtion the type
TIN
'" O"TIN
Circle U
"'"
Incorporation Nwnbt:r U Incorpor3lion Oak
~Y.ar
[TI[TI I I 1 I 1 mum I I I
.
Ro;idmt Sl:!.tus (tick,,",,)
""""' U Non-usident
U
Main business U BuslIeSS Identification Numbn-(s)
(tid the boxes if YFS)
" Main ~xport item (ifapplicahl~)
"" Any ~xport in the income
0
-
"rn liable to furnish otatemmt
" Name of3lJditor(s)
ofinI=Iationallrllns3ction 0
under=:tion 107EE?
",e Has th~ Sl:!.t=Ient under
" Audit.-.port da~J •
>=!ion lOlEE b«n 0 "l-'-""_T..".", _ 'Ul6I'lOlO
,,,",,,,,,,
CompiIf'd by: Ma, am Gazi "
La a,sociatioa lIi!h: Mabmadlll Ha, an
Tbp La<omp Tn Rul.', 1984
PARTll
Partirulars or 111<0_ aDd Tn
TIN I I WIIJDDDDD
A ParticuI..... ofTotal ~
" In~ on sn:urities S.22
" Inrome fromhoo.., propmy(aona srn..ruk 248) S.24
" Agricultural inc"",", S.26
" Inrome from busin=; or profesSIon S.2&
,. C:opital gams S.31
" Inrome from other S<lUI"CeS S.33
" Total income (22+23+24+25+26+27)
B Tax Compuation and Paymmt
" Tax CODlpIlkd on total income
'" Net tax afkr tax .-.bak (if any)
" Minimum tax
" ~ 0[ any 0Iber amoum un<kr the Or<lirtar= (if any)
n Total amoum p3ylIbk
H Tax dnh>Ckd orrolkcl«i '" ~ (anach p!ooO
" Adva.= tax paid (attach l1!ool)
" Adjustmenl oftax rdUnd [mmtion ,,"'f'S<mMI~ year(.) of",fund]
n Amount paid with """'" (attach proal)
" Total amoum paid and adjusl«i (34+35+36+37)
" Delicil or ",,<=Ii (rdundabk) (33-3&)
I,T, Manllal (pari-II)
Amoo'" ,
Amoo'" ,
Compilf'd by: Ma, am Gui "
La a,socluioa lIi!h: Mabmadul Ha, an
Tbp Lacomp Tn Rul.', 1984
PARTm
Particulars ofTax BmefiIS
TIN DUIUIIU I DO
A. ~ mjoying lax ex=q>tioo (provide additiotW paprr ifn~)
"" ~ exompkd from tax
"""'~ """~ '"0
,
,
,
I,T, Manllal (pari-II)
Amoo", ,
B. ~ mjoying rNucM lax r= (s) (provide additional Pap<:!" if~)
" ~ subjecl to .mocMr= oftax
~ ,",,00 '"0 Ammm"
,
,
,
C. AmounI oflax bmdilS mJoYM Amoom'
" Tax payable iflhere weR no exrmption or .mocMr=
" Tax payable wilh eMfr4IIion Of.mocM [lI1e
.. Amount oflax bmdilS (42- 43)
" Tax rdIate
" Tax bmefits and rd>= (44 + 45)
Compilf'd by: Ma, am Gui "
La a,"";uioa lIi!h: Mabmadnl Ha, aa
Tbp Lacomp Tn Rul.', 1984
PART IV
Fin.mcUl SClIemenIS
TIN ODD! I WIIJDD
A. Income StalnIlent
" Sales!Tumov~rl ~ipIs
'" VAT (ifmy)
" N~ Sales! TlIffiI)"r:rl Receipts (47-48)
" Cost of Sales
" Gross Profil (49-50)
" Other opnating income
Gmo=J. & Administr"tj"" ~
" ,,. ~ paid in cash
~Iling&~~
»
»A ~ paid in cash
Other opnating ""Jl"llS"S
;;
';A ~ paid in cash
'" Profil from opnation {(Sl+S2) - (53+54+S5)}
Finaocial~
"
'" ~ paid '" oon-residenl
'" In""""" from assoc~subsidiari..
" Any olbn- busin= IICOIDe
'" Profil b"cou CIx
I,T, MaDllal (pari-II)
Previous
Compilf'd by: Ma, am Gui "
La a,S<>cluioa lIi!h: Mabmadul H:
",aD
Tbp Lacomp Tn Rul.', 1984 I,T, MaDllal (pari-II)
TIN DDDDITTI WOD
B.~Shttl
0> Non--currml ...s.S (6IA-+{jIB+6IC-+-{i!D-'-(:i!E)
0" Propffly, pbm and <'quipmenl, sofiw=, ffi:.
om futangible assdl;
O>C Financial assdl; (..m.r than 61D)
om Inv~stment<l and 10"",, to affili3kd entities
om ~ I>OIl--currm1 """'""
" Curtmt assdl; (62A-+-{i2B-+{j2C-+-{i2D---62E)
0'" fu~~
om T.-..ck and other receivables
"C AIh'3llU, dq>osits and prqJa)'IIlmts
om Cash, bank and cash <'qUivaknts
ow ~ cunmt assds
" Tolal Assets (61+62)
.. Equity (64A+64B+64C)
..A PlIid-up capital
..B Reserves & Swplus
Me Retainffi earnings
0> Non--currml liabilities (6SA-+-{iSB+65C-+-{iSD)
O>A Bonds I o.bmrures
O>B Long krm borrowings
o;C Loan. from affiliakd entities
om ~ I>OIl--currmlliabilities
00 Curtmlliabilities (66A-.-66B+-66C+66D)
OOA Short krm borrowings
OOB CreditOlSl Payables
Me Provisl..,.,.
"" O<h=
" Tolal Equity and Liabilities (64-+-{iS+66)
Compilf'd by: Ma, am Gui
,- =
In Y , ~Ye..-'
"
La a,"";uioa lIi{li: Mabmadlll H:
",aD
Tbp Lacomp Tn Rul.', 1984
PART V
Oth.:r P:ort:icubrs
I,T, Manllal (pari-II)
TIN UIIJD[IJWIIJ
A P:ort:icubrs ofbaok 3Croulll. (provi<k additiooal ~ if~ tl.mIeS)
'" N~ ofbank(s) Account nurnbt:r(s)
""""'-
(ihpplic:ilik)
,
,
,
,
,
B_ Partlrnlars of<hr~ (prOw addiuooal ~ ,fmore names)
" N~ of<hrecto.-(s) TIN % of oh= in paid-
up c:.pital
,
,
,
,
,
C. Partlrnlars ofaffih,,"'<! mutte:s (provide addittooal ~ ,fmore D.1Il}O;)
" N~ (0) of affilia",<! entity
,
,
,
,
,
Compilf'd by: Ma, am Gui
TIN Twe (company,
fumftC_)
"
La a,"";uioa lIi{h: Mabmadl11 Ha, au
Tbp Lacomp Tn Rul.', 1984 I,T, Manllal (pari-II)
PART VI
TIN [[oDDDDOJDDD
n """'""~
(1) n.., RffiIm sha.Il ~:
(a) signm:md "mfiffi by IMP<=OD as spmfied in =tioo 75, :md
(b)~edby-
(i) swnnm.1S of accooDls audiiftl by a CharnM AccOOllcurt;
(ii) <kpr,""ialion chan 3S ~ TIlIRD SCHEDULE of lM Ordinance;
(iii) OOIqIUCItion of LnC<ItIIe in acrordance widt 1M provisions of 1M Clr<linantt;
(i') Schedule 24B iflM assesstt has income from house propmy;
(2) In litis rerum 11>
; 0 entities sha.Il ~ affiliaIed emitie; if !hey belong to a common group
ofcompanies or ha,,,,([l()U!han IweDly fi,,,, ~cent common slwdloldn-s ordirmOl1l
or run by a common managnnem;
(3) All amounIS sha.Il ~ in rounded up tab (I.).
n Schedules, statnnents, documenlS, etc. aI1acbc<l (list)
n V~rili<ati<lD
I sok:mnly <kcl...., thaI-
(a) 10 1M besl of my knowkdge :md belief the infunnaticn gtvm in litis mum :md
....""'Y'nIS :md docummlS aonexm <l( <IIIaChM herMm...., C<llUct aod COIq>kk;
(b) I 3Ill sigmng litis r.tum In my capacity 3S .
............... and I 3Ill COD¥ImI to sign this mum:md ,mfy it
N= Signatuu
Designatioo
D:Ite ofSign:ll= (DD-MM-YY¥Y) ~ofSi~
[Demlol 1 1
For official U2: oDly
RffiIm Submission InfOllDlltion
I
D:lteofSubmisS>Ol1(DD-MM-YYYY)
[]][m 1
0
1 1 1 IDDD
DDD
Compiled by: Ma, am Gui "
La a,socluio.. lIi!h: Mabmlldlll Ha, an
Tbp Lacomp Tn Rul.', 1984
Natioom Board of 1le1,·...ue
".,.w.Db.-.!o".bd
I,T, Manllal (pari-II)
COmpOR)'
ACKi"lOWLEDGElID'oT RI:CllPT OF
REnJRNOFINCUII:
Assessment Year Rerum submilk<l wm- =tion (tid:~)
m rn .
rn .",. 82 (proviso)
""'"
D D D
Name oftb. Asse<=
Twd",,-<ligil TIN Old TIN
Circle T="""
TOIal iocOOll' shmm. (=ial2S)
,
Anx1Int~(..mI33) Amounl p.aid :mel adjustffi (=ial3S)
, ,
~ ofSubmission (DD-MM-YY¥Y) T;ox Qffi"" Entry Number
COCOI' 1
0
I I I
Signature and seal oftb. official =eMng tb. mum
Date of Signature ConbctNumber ofTax Office
(3) The mum of IIlCOIDe by a [ftIULrftl to t,., fikd by "" as= other Ih.m "" individual or a
company under-Ihe Q,-dioaoce sha.Il t,., in tb. following form :mel ",,"lim Lfl !be tnaIU>er indicalftl
m.:rnn:
Compilf'd by: Ma, am Gui "
La a,socluioa lIi!h: Mabmadlll Ha, aa
Tbp Lacomp Tn Rul.', 1984 I,T, Manllal (pari-II)
IT_lICHA!OI6
REllJRJ." OF INCOME
For an asse;stt oIher than an individual or a company
The followinjo; schodul.. rJWl be the in..p put ofthis fOIurn and must be.,.,..,xod '0 'ffiIrn in til<
foUowinjo; COSH
Schod.I.24A if>"'" hal'. illco... fro'" Sola,;.,
Schod.I. 24B if>"'" h""" i"com. fro," holM. propury
Schod.I. 24D if>"'" clai," ''''' ...btz,.
PART I
Bask iDformalioD
I"
m rn.
rn
'"1==
.. ==
I"A
L
I'" I- I
0;
1
00
I ~ ",m
w
"
I= L
B
" ~
I II 1][ I I I
"
B
Compilf'd by: Ma, am Gui
I"
I'"
I"
IW
I"
I ,.
I"
~-q; u
l
.","
1-
I I
~lJ
N"""'"
"
La a,soci.lioa lIith: Mahmlldlll Da, au
Tbp La<omp Tn Rul.', 1984 I,T, Manllal (pari-II)
PART ll
Partirulars or 111<0_ aDd Tn
(Some panirulars..., rmlMonly 10 Hindu Undivilkd Family)
TIN rnDDDrnrrrn
A. Panirulars ofTotal Income AmouDI!'
" Salaries (ann.", Schrdll1e 24A) S.21
" In"",est on ..,curities
'"
" Inrome frombouse propeny(:mnex s.:t..duk 24B) S.24
" Agricultural iocome S.26
" Inrome from business or professKlD S.28
" Capital gams S.31
" Inrome from other sources S33
" Share of~ from fum Of AOP (wb= awlicabk)
" Inrome ofminor Of spouse ut><b Stttion 43(4) S.43
" Forngn iocome
" Total income (aggregak of 18 to 21)
B Tax Compuation and Payment Amoo'" ,
,. Gross tax ~ I3Xr~
" Taxr~ Ul applic3bk c""" (:mnex Sdt..ruJe 24D)
" N.r tax afkr tax rd!~
" Minimuml3X
" In=t Of any other amount lIllIkr the Ordinance (ifany)
" Total amount pay3hle
" Tax dMucted or coU~ at sour~ (att'~1! OfOO£)
" Am,=", tax paid Can.m prooD
" Adjuslmmt oftax rdund [mention assessmenl )"'..-(s) ofrdundJ
" Amoun! paid with return (at!ach Ofoo£)
" Total amount paid and adjuskd (35+36+37+38)
., Ddicit Of exct:SS (r.fwxbbk) (34-39)
" Tax ~Lnrome
Compilf'd by: Ma, am Gui "
La a,socluioa lIi!h: MabmadLlI Ha, aa
Tbp Lacomp Tn Rul.', 1984 I,T, Manllal (pari-II)
PARTm
Particulars ofincolDl' from bn'iD..... or prof....ion
TIN II I I DDDOrTTn
" Main bus~SIl or pmfn.sLOll (~)
" Name oflM business (as In 1M 1Ja<k IiCt:ll~)
.. 4>A Ar. 1M 3CCOl1I1!; :wditM? Yo
0 No
0
4>8 IfY..., 1M ~ of:wdiror(s)
4>C Audit rq>Ort ~
" Name ofJllU1l>rrS or~ in ~ of firm or AOP TIN
(provide additional p;IJl<I" ifIll()U names)
,
,
,
,
inc""," Sta'.........1
., SaloJ Tumo"r:r! Receipts
" VAT(ifany)
" Net Sales.I Turnover! Receipts (46-47)
" Cost ofSal...
" Gross Profit (48-49)
" Gmenl & Adrninisntiv", ~
" S"Uing & Markrting apr:nses
" "".-
" Net Profit (SO-51-52-53)
" Any <Kh..- ~ from business or profession
" Profilbd.,.., tax (54+55)
CompiIf'd by: Ma. am Gui
Am,rum>
"
La a,socluioa lIi!b: Mabmadlll Ha, an
Tbp Lacomp Tn Rul.', 1984 I,T, MaDllal (pari-II)
TIN DDDllIIlDDDD
;, Non-eur=tt as.d. (S7A+57B-S7C+57D)
,,, Property, plant and oquipmmt, softwar~ etc.
,m Intangible assets
;,e Finmcialassets
>ill Othn- non-<:UJTmt assets
" Cum:nl as.YIS (S&A+58B+S&C+5SD-S&E)
"'A
""=--
,'" Tr2de and otherRC6,'3bles
",e Ad";",,:.,, dq>osits and prepaymmts
"'" Cash, bank and cashftllll'~ts
,'" Othn- current assets
" Total A=ts (57+5&)
00 Capital (60A-+«lB-tSOC)
OOA Opming capital
OOB Profit Wore tax (seria15()
roc Wi_
0< Non-eur=tt liabilities (6IA-t{j1B+<'i1C)
0" Bank loans
om
"""""""""'"
o<e Othn- non-<:UJTmt liabilities
" Cum:nlli:obilities (62A+<'i2B+<'i2C)
OM Short = botrowmgs
om C=liwrslPayables
"e Othn- current liabilities
., Total Equity and illbilities (6O-+<'iJ-t{j2)
Compilf'd by: Ma, am Gui
00
La a,"";uioa lIi!h: Mabmlldlll H:
",aD
Tbp Lacomp Tn Rul.', 1984 I,T, Manllal (pari-II)
PART IV
Eudo.u.... aDd V..-ification
TIN DDlliITl I IDDD
.. Au u.., accounts ~ to ~ auditnl? y~
D No
D
0; fuv. you submiitM audited accounts? y~
D No
D
" _--=' 1
24
AI I 1
24B I I 1
24D I I
(tick aIllhal "'" awlicabl.)
" Other sbtements, docummts, .re. attached (list all)
" V.rirlcati<>u
I sokmniy <led"", dw-
(a) to u.., be;! of my knowledg and ~lief u.., infonmtion glvm in this ",1Wn and
stait'f1l'flts and dornmems annexed or ~ hrrnvilh ,.,-e ~ and comp~;
(b) I am signing this mum In my capacily as .
and I am <:<IlDp<tml to SIgn this [&1m and vnify il.
N_
&-
Designation
~ of SignaItR (DD--MM-YYYY) PI""" ofSigrlattR
00 DD[]I' I I I
For official us. aDiy
Rerum Submission InfOflDlllion
I -"'""",",""'(D~~ITTI)
[ IJ[I] ' I' I I I IDOrnOD
..
Compiled by: Ma, am Gui La a,socluioa lIi!h: Mabmadlll Ha, aa
Tbp Lacomp Tn Rul.', 1984
N.liooallloud ofRo,-..",.
WWO·.nbr.~ov.bd
I,T, MaDllal (pari-II)
Othor thm Indi,iduol
o.-rompmy
ACKNOVLEDGE:.IEl'Io'T RECEIPT OF
RETIIR.t'" OF INCU.IE
Asso;smrnt Year Return u:><b =lion 82BB (tick one)
I' I"i I 1
.
rn y~
0 N.
0
Name of!be Asse<=
Twd",,-<ligil TIN Old TIN
T3Xe< Circk T=""'"
Total in<:o= shown (=ial2S)
,
Annmt~(..ru!34) Amoulll p.aid :mel adjus"'" (st:rial39)
, ,
~ofSubmission(DD-MM-YYYY) T"" Offic" Entry NUIl1b..r
COCOI' I"I I I
Signarur.. and ..,..[ of!be offiWl [M'Iing !be mum
Oak ofSignanu Con:tIct NUIl1b..r ofT"" Offic"
(4) n.., [&1m of inc~ under =lion 8ID shall k In !be fullowing furm:mel ,'ftifiM In !be
"""'"'" indicarm tbnein:
Compilf'd by: Ma, am Gui "
La a,S<>ciuioa lIi!h: Mabmadlll H:
",aD
Tbp Lacomp Tn Rul.', 1984 I,T, Manllal (pari-II)
Form afRlum of income undu Ihe Incolru'-In Ordinann, 1984
(Ord. XXXVI OF 1984)
(RPlurn uudu _ lion 8ID) /T·llGAGA
Assessmttll V=: .
I. N""", of!he Assesstt:
2. TIN:
3. (a) CiJck: (b) Taxes Zone:
4. SCirus: Indi~~dualfFinnlAO?(p~ tick)
5. I'RsmI Address:
6. Father-. N""",:
8. SpolIS<'" Nam.:
IO.Mobilerrel~:
12. National !DNa:
14. Towi",""",,,
15. Naltu payable
16. Tax paid 00 !be basis ofthis mum
....... _.... J.Mather'oN"""':
............ 9. D= ofBinh:
r..
r.
II. E-mail (if any):
13. NaIlJU ofBusinessIProfession:
(a) Amounl (in fig,,,,,):
(b)?ay Ofder/rh.llan No:
(e) Date:
V..-ificalion
'. ............., ~.busband .
TIN ............., soletIIIly <kclare dw to !he best of my koowlfflge and beli.f!he
infurmation giv""- In this rrtwn is correct and rompl~.
Compilf'd by: Ma, am Grn "
La a,sociuion lIi!h: Mabmadul Ha, an
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
Income Tax Rules 1984 updated upto July 2022
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如何办理(ISU毕业证书)爱荷华州立大学毕业证学位证书
 

Income Tax Rules 1984 updated upto July 2022

  • 1. Income Tax Manual Part-II The Income Tax Rules, 1984 (As amended up to July 2022) Compiled by: Masum Gazi In association with: Mahmudul Hasan
  • 2. Tbp Lacomp Tn Rul.',1984 I,T, Manllal (pari-II) About this book: Omitted rules and sub-rules arc: prc:sented in red ('olour and changes made by the SRO # ISS (01 June 2022) arc: prc:sented in green ('%ur. Disclaimer: If any context of this book makes contradiction with any official publication of the National Board of Re.....C1lue (NBR), the said context shall be pre.....ailed. Compiled by: :lasum Gazi E-mail: masumgazi613@gmai1.com Linko.-dIn: htlps:!!""''W.1i1Lkedin.comlinitaxprofessionalbdl :Iobil. No.: +8801935-131132 In association with: :lahmudnl Hasan Linko.-dIn: https:llwww.lmkedm.comliulmahmudulhasan2107/ Compilf'd by: Ma, am Gui , La a,"";uioa lIi !h: Mabmadul Ha, aa
  • 3. Tbp Lacomp Tn Rul.', 1984 I,T, Manllal (pari-II) Roo , , , , ; • , • "" , W U UA " U .. " .. B BA BB BBB Be HD BE me BG BH m m, m '" '"" " " " " Sbon !ilk Ddini!iOll Tabl. of Contents Pal1kula,." T~ limit fOr ~stmion offirms Form ofapplintion Order ~ding ~,tmion offirms Form ofdn:W3tion ofpartnml ofa fum Finns 10 mamlaio accouoiS, ott. M.ain~ ofacrouots by docIorn, kgal prlIdi!ionn-., ttt M.ain~ ofacrouot in a bank by !he <IWIlft" of~ propmy ~ofachange Panicubrs to be furnisMd on imere;l on securities by a person other dwJ "Gm~ Form fo.- appbcation for a artifi~ to <kduct tax :II a 1= nit, de. Form ofartificalt under=tWn S3(A) of!he Ordi!lalltt Panicubrs to be furnish... by persons making deductions :II S<II.IJtt T~ limit fur paymm,1 oftax ~ :II ~ ~ofpaymmt oftax~:II sour~ Pre.cribrd ;anngm>mt. fur dtduction oftax &-om divtdends DNuction oftax from paymmt 10 contrxlor5, elC. DNuction oftax from indmting and Wpping agmcy commiSSIon CoUectioo of tax from impomrs DNuctiOll oft"" from iocOllV' &-om bouse proprrty DNuction of tax &-om rental val"" of vacam land or pbm mdfor machinery CoUectioo of"'" from iocOllV' <Im"mon account of export ofm:mpower Collection oftax on sale pricr:s ofgoods or property soldby pubbc auction DNuctiOll oftax frompaymem 10 filmaclOO and >CIrtsStS DNuctiOll oftax from Ull'd agency commiSSIon DNuctiOll or collection at source &-om commission or fet< DNuctiOll of"'" 00 inlnesl on saving <kposi1S, fixed dqIosits and = dqIosits Collection of"'" OIl tl3usfer ofPropoty Collectioo of "'" on tl3usfer ofproperty Collection of"'" from exportn-. Is.U.1II"" ofcenific=, ttt. of"'" dmuctiOll and colkction CertiflCateofdmuctiOll oftax under =lion 5O(1B) Company 10 furnish a .Cllemenl regarding paymmt ofdi~dend Stalelllenl regarding paymml of mleRSl other dwJ inleRSl 011 =urities Stalelllenl ofdMocuon oftax un<b Ihe Mad "Salanes" Commissioner', power 10 pnmit employer 10 <kduct laX wxblhe head ''Salaries'' in lump sum ev~ month ""d submit ~Iy SClIm>enI Pnsons responsible fo.- m.king payments under 1M head -salaries" ""a;N O . , , , , , '" W " " U Compil«l by: Ma, am Gui , La a,"";uioa lIi!h: Mabmadlll Ha, aa
  • 4. Tbp Lacemp Tn Rul.', 1984 I,T, Manllal (pari-II) Rul<> Pa,1kular!l 23A StaleUlenl "'gardllig filing ofmumby emplo)'ttS 24 knunofrncOlDe 24A knun ofwilhhokhng laX 24B ~ooFormunder=tion 19AAAA 25 StaleUlenl ofassds and liabilities 25A StaleUlenl ofe~ rebting 10 !be life style 25AA ~laJatioo under =lion 19A for spnial tax ""almml 25AAA StaleUlenl of........ and liabilities fur individual honing income from salary 25AAAA Statemenl of assns and liabilities for individual having income 001 exettding taka thrtt lakh from business 01 profession 26 Noli"" ofdemand 26A Mode ofpaymem oftax by !be 3SSe'iStt 21 Form of ~ 10 !be Appdia", Joint CommisSl""'" 21A Form of~ 10 !be Commissi""", (~s) 27B Form of .ppliution 10 !be Taeo Sdtkmrm Commission 27C Form of .ppliution for AltertWiv" Dispute Resolution 2g Form of~ 10 Appelbte Tribunal 29 Form of applic~on for rd".,,-~ to high Court Division 30 Ddennination ofir>cool. from business when such income is also partially """""'"' 30A Ddennination ofir>cool. from 1r.InSf.,,- ofexpon qUOOl ofgannmlS 31 Computationof~ derivm from !be sal" of= 32 Computation of~ derivm from !be sale ofrubb.,,- 33 Valuation ofpn-<pllsite:s, allowances """"filS 33A lIoI= renl allowances ""","vable in cash 33B Rt:nl fr,"" accotIlll1Odati<KI 33C ConveylUl"" allOWllOCe receivable III cash wi!h no ron~~ facility 330 Conveyance providc<l for p.,,-sooal or pri""", use 33E Additional con''eylIOCe allOWllOCe 33F Com""Yllll"" t....d p;utly for p.,,-sooal and p;utly for business JlWIlOS" 33G F= 01 COflaSsional passage for travel abroad or within Bangladrsh 33H Emmainmenl allow~ 331 Mmical exp=;es 33J OIberhmefilS 34 Computation of~ of a p.,,-son residing outside Bangladrsh 35 Computation of~ from tr.InSactions wi!h non-residems 36 Application for rd'und 31 krognition of assocUtioo of acrouotants, ",gistration of IflCOlDe laX practitioners, etc_. by !he Boa.-d 37A Form for publishing list ofhighesl I3l<p3yers 3g Pr<>=luie fur ...If-assessmenl 3& Spn:ia1 provis>oo. for cooIncIor.i 3gB Pr<>=iure fur spot assessmenl Pal:" "e. " " n w "' "' "' "' "' " " " " " " " " '" '" " " " " " ,,>0 ,,>0 ,,>0 '" ,,>0 ,,>0 '" '" '" '" '" '" ,.. ,.. ,.. ,.. Compilo<i by: Ma, am Gui , La .,"";uiea ..illl: Mabmlldlll Ha, au
  • 5. Tbp Lacomp Tn Rul.',1984 I,T, Manllal (pari-II) Roo " "'A "8 ''0 '" Pa.1irulal"!l Computati~f income of a conlJaclOf, etc., of~1 company ....idiog onl of Bangladesh Form of applic~ion for =kmed <kpuciation Form of application for acceleraiM dqlrmation all""""""" ~ paragrlIph 7A{2Xa) of!he Third Sclxduk to !he Ordinan~ Panirulars for <kpuciation "U~ ~ ofcapibl ~ by Govnnmml Applic~ion for =ognition of a pro'idmt fund Oak ofr.-cognition ofa pro'idml fund Formof~ Prq>arnion and main~ ofprovidml fund accounts, etc Furnishing ofan abslJact of~ providmt fund aceonnl ofan eIqIloytt Panirulars ofacrouots ofempoytt participating in pr01:idmt fund inveslmml ofcontributions Withdrawal. from !be providmt fund Rq>aymenI ofwitbdrawa.ls, etc. inlnesl on rqJayment ofwilh<bwals and n><><k of=<>,~ Widllbllwal. al!he time ofb"" prq>arlIIOfy 10 reli=nml Supply ofcertified copy ofacrouots mainlainffl outsi<k Bmgbdesh Limilation on oolllribulion by II sharmolder who is an employtt F.f&cI of assignmml or char~ upon his benefici.ol int.usl in a rttegniw pro"idml fund F.f&cI ofwithdrawal. ofrttognition Rtsuictions as resp«lS contribution, etc , by !he employm; Application for approval ofII graruily fund krum, Slalmlmts, "Ie., """ may b" ~ 10 k fumisbc-d Limits on contribution by !he employn inveslmml or dq>osit rnotX)'S ofII graruily fund Trelllmmi ofconsideration in lim ofassign"'.."" etc. ofbm.ficial inlnesl CirCUlllSiaoCt:S in which approval may b" withdrawn Form of awlication for Sttking exemption from CIX 10 k rna<k by II """"'" Form of application 10 k made by II rompaoy for exrmption from CIX ~ SttIion 46B of!be Ordinaoc.. Pal:" "0. W, ,,>0 w. "" "0 m m '" "0 "0 m m m m m m m 59AA Form of application 10 ~ made by a physical infuslruClllU filcilily for 123 exemption from CIX ~ SttIion 46C of!be Ordinaoc.. 59AAA Form of applicalion 10 k made by a company for exrmption from CIX 124 ~ SttIion 46BB of!he Ordinalltt 59AAAA Form of application 10 ~ made by a physical infuslrn<:rure facilily for 126 noemption from CIX ~ >=lion 46CC of~ Or<linarltt 59B Form ofapplic~ion ofCIXexemption for fureign "'<:hnician 127 60 Application by company or other body cDIJ>'If= for appuv:ol. by~ Board 129 for exrmptioo ofim=>mts by an ~ no! b"ing a company Compilf'd by: Ma, am Gazi , La a,S<>cluioa ..i!h: Mahmlldlll Ha, au
  • 6. Tbp Lacemp Tn Rul.', 1984 I,T, Manllal (pari-II) Ro" OOA OOB .. ., .'" 0; 0. MA MB MBB O>B O>C " " " ., " n n " " " '" Pal1irular!l Pal:" "e. Applic~ioo by an ~ cotqIany ar approval. by tb. Board far 129 n:empticn of mvr:s_.by an iLSStS!Itt not bnng a compmy Appliatioo by a body c"'1"'f3k being a ~ CU:P<UtiOll .poru;oIt<i by 129 tb. Gm"fttllllml far annptiou of imntmmts by an as= DOt being a """'"" Form oftax ckarantt and ~ ct:rtificak, .re. Production of ct:rtificar. of laX ckaraoce, elC., WIR any offi= of ru_ Form ofct:rtificale under=tion S3AA Exemption from production oflaX c1eaJl1DCe cenificale Applic~ioo fur a ct:rtific,,", far t=lSfn ofpillpt'ily Form ofct:rtificale T"..e1ve-digil Tax payer'. IdmtificatiOll NUIIIber Verification of tb. authertticity of twdv,,-digit Taxpayer'. IdmtificatiOll N"",", Tax collection <ICOOWIt nUlllber Amount ar ",Ie fur aIlowan"" on ~t expense Al10wance in re.pM of expendirure 011 foreign 1r.I~..,1s far holidaying and -- Rak ofall<lWaD(n In ~ ofpublicity ...d advertiso::mo::nl ~ Rak of all""""""", In respM ofn:pmditure on distributiOll offrtt """"Ies StancbJd ofa "'Ioorist indusuy" Search and S6z>= Modes ofrecovery oftaxes A!JP<'al. from Order by Tax Rttovery Officer Ddftmination of<ImI' s kngIh pri"" under section 107C Factors 10 b" ronsid=d In judgmg cornparal.>ility MOISt appIoptlale DX1bod Inf<XInaticn and docmnen", {} b" Up! ...d lIllIimainM uruJo.- section 101£ Rqxln II"", a CmifiM accountant 10 b" furnil;hed under =00 I07F Form ofreport 10 b" furnished under section I07F Statemenl of inlernational tr3nsaction to b" furnisb.-d under secticn I07EE m 132 m m m DO U. DO DO DO DO DO DO '" no m m m m no no m ~ Rules and Stttioos of Inco!n< Tax Rules, 1984 and Inco!n< Tax 180 Ordmaoct, 1984 Compilf'd by: Ma, am Gui • La a,S<>cluiea lIi{h: Mabmlldlll Ha, au
  • 7. Tb. Lac..m. Tn Rul.', 1984 I,T, Manllal (pari-II) GOVERi""n:llrrr OF TIn: PEOPLE'S RI:PUBUC OF BAl-'CLADESH NATIONAL BOARD OF RI:VEIVE Dhaka, th. 14'" January, 1985 No. S.R..O.39-USS.- In ex""".., of !he powers confnud by ...cti0ll 185 of !be Ioc~ Tax Onlin"",..., 1984 (XXXVI of 984). read with sub-...ction (4) ofdW o=tioo, !be N~ional Board of ~'m,.. IS pleasnl 10 mili!be following rules, lIam"'y: - TIn: INCO:-.n: TAX RULES, 1984 I. Short titl•. - 'I'lt= ruks may ~called!be Income Tax Ruks, 1984. [2. D.linioon. - In ~ rules, unless tbeu is anythillg rqmgnanl in !be subject or conkln- (a) "c.nifica,,"" means a cmif>em forward...! 10 !be Tax Reoov~ Offi= by !be DqmIy Commissionor of Taxes, issuffi DD<k:r...ction 138 of !be Ordinan~ for !be recov~ of arR3lS DD<k:r me.., rules; (b) "&faultn" means m. as"",Ott mmtioned in !be cmifica,,"; (e) "CX«tJtioo", in rcationlO a ccrt:ifica,,", means slqlS taken fur !be r<=lv~ ofa=3IS DD<k:r ~ ruks ill pursua!ltt of a cmific=; (d) "ollict:r" means a "public offi=" as ddinffi III !be Code ofCivili"ro<:td!u, 1908 (Act V of 1908), or a "public SCf'lIIlC as dd"mcd in section 21 of!be !'mal Code (Act XIV of 1860), including a person subordina,," to !be Tax Rttov~ OfTLCCf whom !be Tax Rttovny Ollic..- authorises 10 = 3D. order of anoch"'eru or sak or arrest; (e) "Ofdinanct~ means m. Inrome Tax Or<lin.or=, 1984 (XXXVI of 19&4); (I) ''propffly'' includes movable Of 'WIDO,'3hle prop..-1y, including sJw-cs, &bmrures, or inlere§l in any company or any actionable cbim; (g) '"o=tion" means a ...ction ofthe Or<linancl:; (h) "shau in a company" includes stock, &bm~ srod:, ddlmrures and bonds.] ,'.'_ _."".Lo.No. ....-,_2I>lMO>') [3. TiL1M' limit for ~tn lion of f"L1'1II' . - ~ appliC3tion fur ",gistration of a fum undc:r section 111 ofthe ~ !ihal.l ~ mack within OM month of !be end of the mromc year ",l~t 10 !be as.sc:'lmICfLI ~31 for which "'Ei.lr.ltion is sought: Pr<NId6d thai tM /Rpury Commin/OIUIr ofTon.... may ..rIma/it alt application madg aftu Ihg <nptry ofthi:I thM limit ifM i:I :>ali$,/i.d that th_jinn was~I.d by mffidflfll cous_from making tM tlpplicalion wilh/It 1M sp«:tfi.d ti..... 4. Form ..f application. - ~ ~OII rd"errm 10 in rule 3 !ihal.l ~ made III !he form acncxM 10 this rul. and !ihal.l ~ signed and v..-ified by all the partnmL (not ~ng mmors) p..-sonally and by the legal r~ve ofany parmer ",-ho IS deceasm. Compiled by: Ma. am Gui , La a.sociui..a lIi!h: Mabmad,,1 Ha, aa
  • 8. Tb. lacom. Tn Rul.',1984 I,T, Manllal (pari-II) Form ohpplk:olicm for ~Inlion of:> rrrm uncI.. SKtio. II I (2) of lb. Incom. Tn OnIinalK4', l984 Dm - - - - - ru.........m ynr ---- N...,.of~ Firm Addr~s: I. W~ bruby apply f...-r~tionof our fum IJIIdr.-smioo 111(2) of ~ roc""", Tox Or~, 19&4 (XXXVI of 19&4), f...- m. ",,5n= y= ---- 2. A =tifim copy ofthe inslfllmml ofpartn=hip by which ~ fum is consnrurm ~ WIth a copy Ib=ofis enclosftI. ~.-.qWud partirulars ..., giwn in Ib. anacbtd Schedule. 3. W~ do b.rd!y certify tbaI ~ profits (...-10") of m. in<:om. year mdmg on -- - - """ b<m divio.damong ...-cudil<d(..,d m m. case ofloss, dd>itM) 10 ~ accounIS ofpartn="" shown in m. attached Schcduk. Names ofpmn.n and addr~: (I) --~--­ (2) --~--­ (3) --~--­ (4) --~--- (SiglUtUR:!l) VI:RII1CAll0N (1) ----~ (2) ----~ (3) ----~ (4) ----~ We ~ WI 10 ~ ~ of our knowlcd8<' and bdicf m., infotmation gIven in m. :Wove drclarauon i. correct and ~1<te. Signa= ofparmm;: (1) ----~ (2) ----~ (3) ----~ (4) ----~ N<>Io. - This appltcarto" and IN wmftcatlon mUll b. ~ by all ~ fJ'J11n= (nol bang minon) and by liNllqal rqJ""",,/aliwf ojany a«:ea:leparmu. P:ortkub .. of apportion...... 1of ilKo....., profil. and cain., (or I....) of lb. bu, inn, of prof,..slon in I.... inco.... )".:0' . ndiJq; on -------- Iwm" .... lb. partn. ... wbo ".~... ""lillfd 10 . ba... in . udll incom. , proflli :ond l ain, (or .....). ,1. Names of ""= Im=.oo S:aiary, rommiwon (or Sharcmtm Rmwb No. """'" capital (or ott..r """"nemion) b:dauct of 1oam),lf3ll}' "",,,I. fum profits (or loss) (...., N_(l)] (...., ~ (1)] (...., ~ (2)] I. , I , I , , N<>Iu. (1) Iftho IntUtaI, salary, commission/or <>I/uJr nmun6allon Is paYrJblo or al!QWrJblo only if m.r. QI"fl sujJicifml prorm ami/ablo, this jact slwuJa N /tOle against I;'" approprTalo 1/"", In 1M Rmtarks column. (1) W.... any parTn<>T is fmlIlle:J to shan In tlrfl profils bul not Ifablo 10 boar a ,fmJlar proportion ojany lossu, this j= should N OOIe in thoRfMlari:s col"",,, Compilo<i by: Ma, am Gazi
  • 9. Tbp Lac..mp Tn Rul.', 1984 I,T, Manllal (pari-II) 5. OrdPr r"lardin& r.-p,tnolion ..r fimn... - (I) If Ihe DqlUly Conml1s,,;omr ..f T """, "'glSIft>; Ihe fum, ~ .mn pa!III an order in writing according1yand sJWl fumiob a copy ofsuch order 10 Ib. >ppI.icaots. (2) Iflb. DqlUly Commi5SOIV:I" of Taxes is not ... utis&d, ~ shall pas. 3D Old..- in writing ",fusing Ib. rq;i,~ m.firm and shall fumis.h a copy of such ord..- 10 ~ :opplicant5. 6. Fonn ..fdK la....li..n ..fpart.........fa firm. - (I) For ~ JIWP"5" ofotction 11 1(6) pro" ..o (n) ofm. Ordinmce, m. dechratio:o. shall br madt and .-=&d III m. form """ani MrnO F..rm of Mda....li..n un...... sKiion 111(6) pr..,i", (Ii) ..fib 1Dc.._ Tn Ordinann, 1984 To The DqlUly Commi...wn.. ofTaxes, Dm - - - - Namr oflb. Firm Addr=!: I. W~Ixuby<kcl=dw: Our firm was gr2DtM ",gislr.ltion urm Kction III of m. Income Tax Ordinmcr, 19&4 (XXXVI of 1984), for ~ 3ssrs<!D!'OI }..,ar -~--~ "'. The >ppI.icatioo for m. rrgislr.ltioo. of lht fum w.IS madt 10 Ib. DqIuty Commissi~ of T""o; 00 -- for m. assessmml ynr -- bul no ordergr.wtingl",fusing rq;istration has breo p;assM by~ DqlUlyCommi..t.-rofTaus con=nnl. 2. W~ brrdIydttJ.= dw m. ooustirutioooflb. firm and Ib. mWvidual. shares ofm. pannm;as spnifim in m. mslruDlenl ofparmmJup CftIlfim copy ofwhich _ pr~iously film with m. said I>qIIny Commis";omr ofTlXtS has rMTIainm unchangm. 3. W~ 00 brrd>y furtb.r dN:lar~ dw m. profir. (or~) ofm. incom. y"""!la,..,breo dn'ldnl among or crmik<l (and, in m. cue of los" dtbited) to m. acrounI. ofpartnml as shown in m. aIt:!chtd Scbtrul.~. Nmrsofpartom; aud~: (I) ---~ (2) ---~ (3) ---~ (4) ---~ (Signaluml) VI:RIFICA1l0N (I) ----~ (2) ----~ (3) ----~ (4) ----~ w~ <kcIa.., thai 10 m. bm of our knowkdJ!<' and bdi~f m. infomwion glVeII m m. ;d,o,..., drclarauon i. COfU"Ct and rompltt~. Signarure. ofpannm;: ( l) ----~ (2) ----~ (3) ----~ (4) ----~ Nm•. - This d.dararion andwnjJcatlon mustlxlslgn«i by all m.par1IIUS (m>t boing mi~) and by Ih.l<>gaJ rq>r-.s."taltv/f ofany d<lCflllS«ipann<>r. Compilf'd by: Ma, am Gazi , La a,soclui..a ..itl>: Mabmadlll Ha, an
  • 10. Tb. Lacom. Tn Rul.', 1984 I,T, Manllal (pari-II) TIIT=Ull P:ortkub.. of apportioDmf'IIt of ilKo...., profit. :o1Hl C:oins (or I....) of lb. bu, in.., of prof,..slo" in I.... incolDf' ynr P"diDa; OD 1wm'...11 lb. part". ... wbo ".~... ""titlfd to , b:OR in suclo. incOllU', proilli :o1Hl,:oi.D. (or "'..). " N0DJr5of Add= """', 00 S:olaJy, co,mD1s,,,,,, (or Share in Ihe R=wb No. ,...." capiw (or od,..- .-..:n.....mim.) h>l=of loans), if:my Iiom "" fum profilS (or loss) [....,N_{l)] [...., Noft (2)] [...., Nolt (2)] f 2 , , S , 7 NmllS. - (1) ffth. intBti~ salary, commruionlor othu """'lIfITIJlian is payabl. or allowabl. only ifthm-fl aNI sr4Jiclfml profiu fNI1f/obl., thisfoct should N nolm against tm. tJPPTOIl'fat. it"'" in tm. Rmtarkr column. (1) W.... mry fXlrTnU is mml«i to shaNl in th. profitt bul nol JiabJ. 10 !Mar 0 similar propor1Ion ofmu-' loma, lhisfaa should N noted In Ih. Rlmari:s column (2) ~ declr.iti<m mmtiorm in sub-rule (I) shill be submitted within Ihe dait; ~ fur the .ubmission of~ utum ofitkAiilL under =on 75{2XcXii) of Ihe Or<hnant:... 7. Finm 10 maintain Kroo"l...tc. - (I) ~ fiIms 3ppiymg for ",gi.tnti<m must nwntam boob of:occoum•. (2) ~ firms se<king "'81'U3tioo. hmng cap1W excttding tili 10 Lilll, irr,..pective of their 1lIm<rI.~ or r~s, musl ~ their boob of:occounlS audited by Chane,-"d Acrounctnts: Pr<NIdm Ural, 111 Ih. em. ofafinn ajCharTuai ACCOIIntanfs, th. boob of11CC00000U Qudltai by 1m. finn Ils.!f would conslirut. a sujJklml compIla1lCfl ofthis nJ•.] .-.... u.o. No. 1IH. "'-', - _ 'M 8. Mainl."ann of a<counls by doclo.... Io, al practilion.rs, .tc. - (I) Subjecl to Ihe promions of sub-rule,; (6) and (T), accounls shall be tna;llIainM by medical practitioners,",tt.dter knov.n as doctors, surgeons, physicians, dmtislS, psychiatrislS, ~aths, I3bibs, vaids, v~ surg=IS or by any other ~ (other-Ihan medical practitioners, who do oot make any sqJ3I"lIIt clwg. for collsuliatioo bul make a charg for tbe tnffiicines supplied by thetn), and by legal practitioners (including ;ocome laX practitioners), :lCcountlnlS, :wdi1Or5, ...-chileclS and enginttrs ;11 tbe followmg fonns, ",undy: - Form A (1) CASE REGISITR [To be ma;III,,;ned by tn«IicaI pr3Ctitioners, th.n IS, doctoJs, SUfg=IS, physicians, dmtislS, psychiatrislS, hotooeopaths, ",bibs, vaids, v~ surgecns 01 by :my other name {od,..- than m«IicaI practitionns, who do oot make any sqJ3flIlt charg for consultation bw make a charg for tbe tned1cines supplied by thetn)l- SLNo. Patient'. Name N= of~aunm.t (3) Consultation, (b) SurgicallJealnY:lll, (c) Injection, (d) Visil,.re. f , , Compilf'd b}': Ma. am Gui T_ " , - , "'""" , , Toh " La a.sociuioa "i{h: Mahmadol Ha, aa
  • 11. Tbp Lacomp Tn Rul.', 1984 Form A (2) CASE REGISTER I,T, MaDllal (pari-II) {To ~ mamlainMby l~gal pDctitionen (including ~ tax pr;octitionm;), ac<:oontants, 3Ildium;, ...-chi""", and engi"....,..j " N= Bn.fp;uticu- Amounl offtt, ~tion, etc., rtteivm No. "'" brsof~~ ...~. (ConfLdmtia1 of!he &!ails au t10I diem """'"" Da~ in C,..., ~glSIer c..h , , T>h "". Wh-'", C"" "- To", T,,", T'" T>h '~B PAYIIEIIS BOOK """"" """'""' """~ T T>h """"'" VoucberNo. Amo~ ~infullor pan sdll=1 Tow , T>h of_ orCbo{~No. c..h """~ Tool , , T , , T>h T'" T'" Cmified WI !be .bov~ acrounl IS a complek and ~ rttord of- '"""'" Ro=b , Ro=b , (, 0 " .-.coi.od .., mol·,·,"n myl"'" bo...U f-< fi .• . 'J a amounts, on "",,ooul1I 0 =~, pro ils <l[W gams "o'" mo"" from business or profession; C o) all ~tt= LnCUlIffl by mrJus in cont=tion wi!h my/our business or proUs,,;on and WI all it=s ofapmdiruu listed in the above accooot ...-e SIIJlPOft..dby voochenlcash m=IOS, etc, rtteiplS ofwhich ha,,,,bttn c.ocdkd 3IId filed sqw-=ly. BookNo.. ..... PageNo.. 0"",.. N""", and a.ddm;s ofthe di= Page No. ofC"", ~gistn.. Page No. of PaymmIO Book.. Amoum rtteivm lab. Compiled by: Ma, am Gui FORl1 C RECI:IPT BOOK SignalllU: - Book No........... Page No Da~ .. Rec6vm wi!h thanks ~ sum of lab (Tab. .................) by ~ueIB:wk draft No. dared.. ()fI . " La a,"";uioa lIi{h: Mabmadlll H: ",aD
  • 12. Tbp Lacomp Tn Rul.', 1984 ............ ) Cheque by = Bank draft No datl'll on ... I,T, Manllal (pari-II) .... .......... ... ............lcash ... on acrowrt of .. =hi.. SignalllU . Signatuu . (2) Particulars of~ ~ ofcases in which f= :ot rMuctd rates "'" clwgd, or no f= ar. clwgd ar all d"" 10 ~ indigenl ClfCUllS= of~ p>.tiem or his guardian or any 0Ibercz=by a m«I:ical practiti~ shall b" r<=lfdm in ~ rnnarks column ofthe C,..., ~glSIer in Form A (I). (3) Particu1ars ofthe ~ ofcases Ul which fttS:ot a!Nuced ~ "'" clwgd, or no f=I "'" clwged <II all due 10 the indigem circumstaoces of the diml or any oIher ca~ by a legal. practitioner, 3<:COIlIlIanI, auditor, architttt or enginttr shall b" =orded Ul the remarks column of ~ C,..., RrgiSIer in Form A (2). (4) Whet. a ~ nurning or IlllIremity hotn. is llllIimained by a m«I:icai practitioner, any auxi1iary ",gisrer slwwing the particulars ofthe charges rna<k shall b" maimained gi,ing inler alia = and a&hess ofthe patient, the = of the """""""I,~ room (diet and/or lodging) clwges andolher f=I clwged fromhim, ifany. (5) In me c,..., ofm«I:ical practitionm;, a =ript in Form C llllIy b" issu.d only when demanded by the parienl or his guardian. (6) The 3<:COIlIlIS in Ihe forms ~ in sub-rule (I) shall he mainWned wilh elf,",,1 from the income years heginmng on or after Ihe frrsl day ofJuly 1984. (7) Nolhing conWned in this rule shall b" coosuued .... pw.'enting an ....= from maullaining any acrounls in addition 10 ~ spttifi.-d in sub-rule (I) or adding such ~ columns or particulars in ~ fomL'l rd=-ed 10 therein as he llllIy Ihinl: fil to mainClin or add 10 suit his own _. [SA Maint.nanu ofaccount in a bank by th. 0...,.... of bousp prDpf'rty. - (I) Subject 10 the provisions of sub-rules (2) and (3), ,,-her. any person hlIvmg ~p or possession of any property, whe!ber u=l for commercial or residential purposes, =ves any sum or aggregak of sums "xc=ling!aka 25,000/- (twmty fiv" tboosand) per monlh in respttt of any rent of such IioI= propeny or its unit, such person shall oper= a separ.ile bank accounl in any scheduled bank for the PlIfPOS" ofdepositing rem ofthe h......, property or its unit and deposil such rent or any advart~ =ei,'ft! or =eiv3ble from such boo.., property orits unit Ulsucb bank account. (2) Where the person hlIvmg ~p or possesSlOIl merttioned in sub-rule (I) has one or ~ IerWl1s and =eives the sum or aggregak of sums excttding !aka 25,0001- (twmty-five tbous.and) per month, he shall maimain a ~arJlIe regisrer and I«OIll ",ganling p;ut:iculars of the tmant or IerWlts and the sum or sums r~ved. (3) Nothing contained in this rul" shall pw.-mt such person from rn:ording any ~ particular in the regisrer as spttified in sub-rule (2).]-bys.x.o·No. 2I6-UwI""_ T..r>014,_ ,tL<&'1O" [9. Rate or n ehange.- The fllIe ofuchange fur the calrnbtion of the val..., in !aka ofany payment which is p>.)'3hle 10 the asse;stt in a foreign currnx:y shall he the ~ of exchange derermined or =gniu<! by the GoVerntnenl, on ~ dale of such payment for the conversiao of foretgn CWTerlC)' into Banglade;h CWTerlC)'. J- . .by SJlO.No. B6-L99,_ ,HIIllt... Compilf'd by: Ma, am Gui n La a,socluioa lIith: Mabmadlll Ha, an
  • 13. Tbp Lacomp Tn Rul.', 1984 I,T, MaDllal (pari-II) 10. Particulars 10 t.. ful"Di., h..J on ml.....1 on 5Kurioo by a p~non olhpr IhaD Ihp eonrDllK'nl. - In !he ~ of LnC<ItIIe chargeabk under !be oo.d "In"",est on securities", ~!be <kduction is not made by 01 on behalf of!be Government, !he paISOO [esponsibk foc paying !be in"",est oJW.l, al!he times ofdeduction, smd 10 !he Ikputy Commissiooer ofTaxes coocemed a stale""""l showmg!he following panirulars:- (i) Description ofsecuriti.,;, (0) Nwnbers ofsecurities, (iii) Dales ofsramties, (iv) Amowlt. of=ities, (v) Pmod furwhich ~SI is drav.'Il, (vi) Amounl ofinrerm, (vii) Amoom oflax, and (viii) llite on which lax was dMocled. III Form for applicaliOll for a cprtifkalp to <Hduct In al a IM...c ralp, pic. _ I.-........1I..O'l'o. -..--Tuml.......,' ,....."". IliA Form ofcP,1ir1caip uDder SKtion S3(A) of It.. OrdiDaDcP.- The =tificak under Sft1ion 53A (3) of the Qrdinaore oJW.l ~ issued by !be Ikputy CommisslOllel" of Taxes in !he following furm- Culifiule undor sKlioD S3A (3) of the Lacamp Tn OrdinaDct', 1984 (XXXVI of 1984) To (~of t.o.= property) Md=. Certified thai 10 !he best of my ~lief for the assessmml ~;u(s) MrIMrs.fMiss .......... <IVllft" of~ propmy siw..1ed aI ............ ... ........... is not likely 10 ha"" any assessabk IllCOIl>e c1assifiabk under !he head "~ from t.o.= propt:llf' is/is liRly to ~ eMfr4l1ed from paym<:Ill ofLnC<ItIIe tax under paragraph 14 ofP3rt A ofthe SIXTII SCHEDULE to !he ~ Tax Or~, 1984 (XXXVI of 1984) III [esp«[ ofincome frOlll!he said property. 1, tbndOre, said property 00110 dMocIlax aI !he time ofpaymml of =lIlO ""=~ . 19 . .. .. or until this =tifi...u, is caocdkd. j_'"s.AO. No. 2n-LSI, _ lL"'i" D SigiWUf< Dale.. Alkhess.. Cirek.. Piatt.. 12. Particulars to be furDishfd by person, makiDg d..Jucoons al50U"". - moo!h of The p=oo making &doctions in a.oco.-daoce wi!h!he proviSlOOS of sections 49 (1) (g), S4 and 'XI shall, aI !he time of &doction, send 10 the Dqllny Commissiomr of Taxes concerned a slalml<nl showing the followrng partirnWs: Compil<d by: Ma, am Gazi U La a,socluioa lIi!h: Mabmlldu1 Ha, an
  • 14. Tb. Lacom. Tn Rul.', 1984 I,T, Manllal (pari-II) (I) Name and 3ddre;s of~ tlOII-w.;;dnrt on wbosoe bdlaIf~ laX IS ~ (2) The date ofpaymml and, in !he c..... ofdividmd, ~ dare oflhe &chr.u:ion of!he dividmd by !he comp;my_ (3) Thenarureofpaymml_ (4) The 3IIIOUII1 paid - (a) In ~ ~ of Inlefest, !he ~e per cml, per aotlllLn, ~ period for which !he intne;1 has hem paid and the 3lIlOUIl1 on which !he inlefesl had hem computed, (b) in ~ ~of dividend, !he amoulll~fOf. <kducting laX. (5) The 3IIIOUII1 of;OCOlDl' laX deducted_ [ll. Tim. limit for paym~nl of In df'lluctf'll at SOUITf'. - All SlllIL'l deducted Of ooUecied In OICCOfdaoce wilh ~ pronsions ofChapter VII ofthe Or-dinantt shal.I ~ paid 10 the crMiI of!he GoV=nDm1 as follow.- Tim<' of df'ducti<m or rollKti<m Dal. of paylDl'nllo I .... uPdil oft.... eo,'.'"DJDHI1 (a) in c..... of &doction or oolkction made In Within 1V;0 wttb from !he end ofthe month in any month from July 10 M.ay of a year which !he deduction Of oolkcuon was made (b) In ~ of deduction or oollection made In Within ~= days from !he date in which !he any day from !he firsl 10 !he twentieth day of deduction or ooU,""uon was made J~ofa~3J (c) in c""", of &doction or oollection made In Tk nat foUowing day in which !he ooruction any other ~ ofthe month ofJW>e ofa year Of ooUectio:o was rrut<k: ProvidmJ Iltat ",ltfmll~ d<rluction or collection was mad. In I~ lasltwo worong day:; oflit. montlt ofJww ofa year, I~ paymml shall b. mad. /0 Iltff credil ofGow!mm<ml on I~ s""'" day on whiclt lit. deduction or collection was made-J--" u"- ""' ''''''....._ 1"0<'101( _ .. ,afW1OJ6 [14. Mann.r ofpaym<'nl ofIn d<>ductPd al ...urn. - (I) The pnson responsible for making deduction or coUection oflaX wxkr Chaplef VII ofthe Ordinance shal.I pay !he amounl of laX so deducIed or oolkcled 10 the cudil of ~ Gm=mtent within ~ time specified Inrule 13 by- (a) r<mining it through an iocOlDl' laX challan 1n1O!he Bangl.drsb Bank Of !he Sona.Ii Bank, as!he~may~;or (b) tr.msfuring!he amoont electronically in !he IIlaIU>er as ~ified by !he Board; (2) The Board may, by notification in !he official Gazette, SJl"CUy ~ """"""'" in which !he tax deduckd Of ooUecied at """"" shal.I ~ paid Of ~ d,""lJOOically InLnSfe=d 10 !he cudit of !he Gm=oml_l Sa ..... "-I-O_ No. ""'-,_T""""~ _ II.'.:"'.. [IS. Pr.vrihfll arnn~IDI'Db for dPduction of In from !fu'id.nd•. - Tk a=tJgm>m1S rdenN 10 In ...ruQll 54 (1) 10 ~ made by a comp;my shal.I t.. as fo1lom;: _ (I) !he sIwr; ~eoc of !he wmp:my for all . hardtol..... shal.I ~ rq;ubrly maillUirm at !he principal p~ ofbus~.. within Bangladesh; (1) !he gmeral nreting for pas"",& !he accooots of !be inc""", year and for the &chr.u:ion of 3Dy dindmds ill ~I tbermfshal.I "'" held at a place within Bangi:ocbh; and (1) !he di,~dends dtdared. ifany, shal.I ~ pa)'3l>k mIy within Bangi3lbh. 10 all slwr;holde.-._l '-"'''-I-O_1Io. ,"'-1.09'._ ""WI'" Compil.-d by: Masam Gui " La a,socluioa lIi!h: Mabmadul Ha, aa
  • 15. Tbp Lacomp Tn Rul.', 1984 I,T, Manllal (pari-II) [16. lHductiou of In from paJ"ID~nl to coutn<lors, ~tc. - (I) 1k r.lle ofdMoction ofincome "'" UDder =:lion S2 sha.Il ~ w following- (a) subjttl 10 el:u= (b), in c,""" of a paymml m;wk UDder ,ub-=:tion (I) of Sfition 52, W &doctioo Of] paymml sha.Il ~ at W ~ 'P<'Cifi~ III W Tahle-I ~low: - Table-I " No. Amouut Rat~ of dl.'ductiou .,~ L WI>= 1>0= aIII01IDt does not ==d tab 50 laldt 3% , WI>= 1>0= aIII01IDt ~ 50 laldt but does DOl ==d bb 2 crore 5% , WI>= 1>0= aII10IlDl ~eds bb 2 = ~" (b) W ~ of &doction from the following classes of persons sha.Il ~ at the r.lle ~fi~ in W Tahk-2 ~low: - Table-2 ID-Kripliou[ _",""0."'."~_T&O"2O:I', _ 0"",,= drird chillies, pul=, """'"', ~ flour, flour, s.a11, edible black~, ClIUlaIDOR, c..-damom, el""",,, Ilak, cassia l~. j~ and all kinds of fruits .,..,.., Of body of the Go"emm"ru, mduding of Its (2) lk r= 0["'" ...m .ub-rul~ (I) shall ~ fifty prra:nt (50" /0) highrr ifw paytt fails 10 submit proofofsubmioswo ofJrtum at the ~ ofmakiug the payment. (3) The ~ oflax..oo..- .ub-ruk (I) sha.Il t.. fifty pn-cm1 (50%) Iugh.o-Ifthe pa~ does not =,.., paymml by b;mk lnIISfer_ l ......ao. No. " . , . . - _ Tao'lOll, _ OLtII!I"l<In (4) Ilx..., the paYff Of W UlCOIlle ofthe paYft', which i. ,ubjeclto I3X at 5<IIJ[a UDder Sfitioo 52, is ~ from tax Of is ,ubj,"", to a rNuad I3X r.lle in 3D. income year, the Board may, on 3D. " Compilf'd by: Ma, am Gui La a,"";uioa lIi!h: Mabmlldul Ha, au
  • 16. Tbp Lacomp Tn Rul.', 1984 I,T, Manllal (pari-II) application rna<k by W paytt In this bdWf, giv" a emilie"'" in writing thai m., paymmt fefn=! 10 Stttion 52 for thai ~ y~ shall "" made withOlJl any <kductioo or with <kduction al a proportionaldy rMucul~, as W ""'" may "".J s , ''''U.O.No.1U~_T'''''''I,_OJ.0I!:-'2021 [17, n..Juction or "'" from iadpntin, aad shippiI, alf'B-CY conunr.sK>n, - (I) 'I'b. aulbarity making any payment or W Bangl""'-ib. Bank or any ocOOIukd bonk through which rmll""""" ofindmting cormni...oo is rttt1vm shall, for m., JlIllPOS" ofmakmg a <kductioo ofw un<b sn:tion 52(1), <kduct or rolkct an omoum calcubIm at ibt ~ of[snom and a balf pu """'I 00 ibtl<ll:ai ",c6p;s ofeOOllllisoi"",- (2) 'I'b. aulbarity making any payment or W Bangladesh Bank or any ocOOIukd bonk through which rmllltalla of sluppmg agency romroiss;oo IS uc";vm sIWl. for ttu, JlIllPOS" of makmg a dtductiou of = UIlIft, ~oo 52(1), <kduct or coLkct an :uncunt calru1;u.,d at m. ""'" of five puttnl 00 W 10tal .-Mpt. ofeOOlroisslOlL (3) Any <kductioo or coI1.ction rna<k by m., authorily making any paymmt or m., Banga<ksh Bank or ""y sch....tllird b;mk r~,ing any cOOllllisoioo lIIXb this rule sJWI "" dttmrd 10 "" an .n';mce JI"Y1D"lI ofID. rna<k by m., indmlor or m., !ihipping >gmt, as m. e_ may ""., ........=0.No. 102_ '-_Y"""''',- """"","U [17A. Con...::tion ortu from importer.. - (I) Forttu, p1llpOS" ofmaking roll.ctioo of= un<b =tion 53 of m., Ordinance, ttu, Coonnis.."""" of Customs or any ~ offiCft" sJWI roll~ = in m. """" of any i~ of goods at m. following rn,,: (a) fiv" P"f<=1 (5%) on m., val"" ofw imponed goods in "'"'" of import of goods excluding W goods m<:ntionrd in clause (b), clause (e), cia"", (d), cla"", (,,), cW= (f), cW= (g) and clause (h); (b) """ percmI (1%) on w value of w imponed goods in ttu, case ofimport ofgoods sP"Cifird in m. Tll1>le-1below:- T blP-I • Sl. No, Rudine 11£, Code n.,""ription 0' 0' 0' ,., L &9.01 8901.20.30 Vessds cap;iCrty ==ding SOOO DWf fOJ ",gistration In Bangladesh op=oting in ~an for alleast tIu-tt cons=Jt:i,.., yearn and not ol<b than 20 y"= from w da", of c···..·...SlOCIlll&; , &9.01 8901.90.30 Vessds cap;iCity ==ding SOOO DWf fOJ ",gistratiOll In Bangladesh op=oting in ~"" for alleast tIu-tt cons=Jt:i,.., y"= and not ol<b than 22 yearn from W da", of c·....."'SLOlllll&; (c) two percmI (2%) on w value of w imponed goods in ttu, case ofimport of goods S{l"Cifird in m. Tll1>le-2 below:- T blP-2 • Sl,No, B u din, U.S, Cod. DMrription 0' 0' '" ,., L 07.03 0703.20.90 Garlic: Other , 10.OS 1005.90.90 Other Maiu, Excluding wr.IJlP"<iIcanned upto 2.5 kg , 17.01 1701.14.00 Raw Sugar not contUning addrd flavounng or colooring man..r:0Iber can" sugar .. Compilf'd by: Ma, am Gazi La ",socluioa lIi{h: Mabmadlll Ra, an
  • 17. Tbp Lacomp Tn Rul.', 1984 ofcemem Compilf'd by: Ma, am Gui I,T, MaDllal (pari-II) " La a,"";uioa lIi!h: Mabmadlll H: ",aD
  • 18. Tb. Lacom. Tn Rul.', 1984 I,T, Manllal (pari-II) Sl. l"o. B u diDIl: a s. Cod. DMcriptio.. 0' C" C " C" " 85.17 8517.12.10 Cellular (Mobiklf=<l wildess) tdephone ~ " 85.17 8517.70.00 l.o.>0OI Prim.-d Circuit BoardIPCB; Assnnbkdl Mother Board for Cdlular ~; Kq; K~ housmg; Keypad Dome; Fronl Shell; Vibmor; 010101; Tooch?and; Tooch Pand Glass fOl mobil. pbone; liquid Cryslal Module; C_ Modulc; -""'''"'' (I/O, """ ill_ Eafpbone; Microphor>c; Antmm.; Rttci"r:r; (d) tab five hundud per too in !be ~ ofimpon of goods specified in !be Tabk-3 below: - Tabk-3 SLNo. B ....diDIl: a s.Cod. DMcriptioli CO C" C" C" L 72.03 A1IKSCOOc Ferrous products obtained by di=1 rMoction of iron = and oIhcr spongy ferrous products, in lumps, pellclS or simihr fOffilS; iron honing a minimumpurily by weighl of 99.94%, In IIllq>S, pdklS 01 simihr fOlIDS. , 72.04 AilKSCOOc Ferrous wask and S<Dp; rnn.lting S<Dpingots of iron or -, , 72.06 7206.10.00 Iron and non-alloy stttl In ingots orother primaJy lOOns (=:luding iran of....odiog 72.03}lngots • 72.07 AilKSCOOc Semi-finishrd products of iron 01 DOD·aIloy stttl , .,"" 8908.00.00 Ves..,Ls and other floating strucrures fur breahng up (e) zero pcranI (0" /0) on !be "1Il"" ofin1pon.-d goods In !be case oflI0pon ofgoods specIfied In the Tabie-4 below: - TablH Compilo<i by: Ma, am Gui """" Ihm 185 g: " La a,S<>cluioa lIi{b: Mabmlldul Ba, an
  • 19. Tbe Lacome Tn Rul.', 1984 03.01 030L9LlO Compilf'd by: Ma, am Gui W6ghing not IllIlU Ihm ISS g: 0=. IllIlUIhm ISS g: I,T, MaDllal (pari-II) TICUI (Salmo trutta, Oncorhynchus 1IQ''ws, Oncorhynchus, clarki, Oncorhynchus aguaoonfUl, Oncorlrynchus gila.., Carp (0prinw; spp , ClJ1YJlliw; "Pp , Ctl/lWphmyngodon ideliw;, H)'pophrhal- michlhys spp., Cirrhinus spp., Mylophm}..-godon pic~, Carlo ctJtla, Lah<lo spp., Os/eachilw; ho.rselti, Uplobarbus hlN!l'fmi, Megalobromo -Ii.."" fresh or chiU..d Rod: lobs"" andothft- """ cflIwfish , fresh or chilkd , fresh or chilkd om.,. animal!; ofChapur- 1 or 3 of FIRST " La a,S<>cluioa lIi!h: Mabmadnl H: ",aD
  • 20. U ' ~H Inpnmq"l" :ql~"II"!l~P""'~ III '" ~:~ .l!mN. ... 10J ~n ~ E JO 's=>ds pm Imy <~ sp=; ~qn>~A:~ .l!mN. ... 10J ~n ~ E JO ":;>.Iods pm Imy <~ ~"II =ql 10J AiJ"dlJUUd ~A"JID Sluqd sn=>eqg<{ JO ~ ~ :"luqd ~ireroJ JO ~ Sf=' ( 7 IlUUlWId Uln!1"7 'WIT] 1IlIU0IimnUlUln![OV .~ ""')I :S1U"[d ~J JO ~ '1=' ( 7 ~uaJwd DOd) '~"'Jq~)l :Sluqd ~lI1UOJ JO ~ ~ ~iI :"luqd ~ireroJJo ~ SP;>:>* J~) ~ '''luqd ~J JO ~ sP=; I»q .J!lIns J>O{lO :"1=' PJI!I""YI! l>Ijl() :SP=; rn,""'"""S J>O{lO~ "'" 10 ~'" ~ """"IJ"IIS .J>1[IO :sP=; EZ[o.J 10 ><h<l p1x :>I:>IQ "'O""J =po ~ "",.10 ~ )=soT"! =po :=PO 'wl[ruq IOU 10 ~,,, '~ a os =po :~ 'wl[ruq IOU 1O~,,,,~ a os ""'IIO:~ '(wo~) urew lh[ n <ndn ~~~!t :!=S '(woo) urew J>O{lO :je>l[!t =po J>O{lO :1=5 je>l[!t =po =po :=po ~'" UJIUII(J lh[ n 0",", ~~!t :=po "'1M """"" =po :P:>~ ~'" UJIUII(J lh[ n <ndn ~~~!t :~ ""1M """"" ""'110 :J>O{lO .J>1[IO :"111=1 ""'110 :(sm:m:qri) ~"O J>O{lO :«mHIIES nrns'd) ~ =po :SUOIU() .J>1[IO :1=5 'P:>JlRP 10 '!=J '~"d lh[ n <ndn P:>=~!t :~ 'P:>l1"P 10 '!=J '~"d ""' .IO ~ '~ jOII 10 p:>ijull <",,~ pm SDrup""'l"'P"'nl "lnu .lO Imy ~ [q'l'" ,.) DO!ld!J~ (1I·IJ~dllnIlRN TI !Z~!) mll'~N :. { q ~[!dmo:> OO'66'60ll 6O'n '" 00'16'60ll 6O'n " OO'Of'60lI 6O'n " 00'6l'60lI 6O'n " OO'~l'60ll 6O'n 0; OO· t l·60ll 6(l'll " 00'fl'6Ol1 6(l'll " 00'll'6Ol1 6(l'll H OO'OI'60ll 6(l'll " 060nOLI LO'n " 060HOll LO'n 0; 06009Ol1 !Xl'll " 060HOl l ~o ' n " 06 00 toll to"n " 0606'lOl l lO'n '" 060nOll lO'n " 0601'~001 ~0 ' 01 . . 01"01'~001 ~0 ' 01 " 0666'1001 10'01 " 0616'1001 10'01 "" 0661'1001 10'01 " 01"61'1001 10'01 " 0611'1001 10'01 " 0111'1001 10'01 " 0606'OLO f l"lO " 06ot'OLO f l"lO " 060l'OLO f l"lO " 0601"£ 1[ 0 f l"lO " 61'01"£0LO W 'LO " 060nOLO IO'LO " OI"OnOLO IO'LO " OO·ot·109O WOO " OO'OH09O WOO a 'el ,,) ' " ~:J' S ' H ~ "'PUH '0.'" l S t861 " ~lnll U.l . mOJIII ' 'I.l
  • 21. Tbp Lacomp Tn Rul.', 1984 Compilf'd by: Ma, am Gui chemically modififfl. Cruck oil, cbomically modififfl. I,T, Manllal (pari-II) froollhe sifting, milling or other working froollhe sifting, milling or other wod:ing planlS. " La a,"";uioa lIi!h: Mabmlldlll Ha, an
  • 22. Tbp Lacomp Tn Rul.', 1984 Compilf'd by: Ma, am Gui I,T, MaDllal (pari-II) planlS. &1S 01 oils, othn- dwJ ~ of ""ading 23.04 0113.05 FlRST SCHEDULE ofCu.wms Act, 1969 Of""=' &1S 01 oils, othn- dwJ ~ of heading 23.04 0113.05 FlRST SCHEDULE ofCusIOmS Act, 1969 Of.uofIOWft" 5ttds ~ form ofpdielS, resulting from w ~on of,~.tabk &1S 01 oils, othn- dwJ ~ of ...,adjog 13.04 0113.05 FlRST SCHEDULE ofCusIOmS Act, 1969 ~ form ofpdielS, resulting from me ~on oh~.tabk &1S 01 oils, OtMt- dwJ those of heading 13.04 or 13.05 FlRST SCHEDULE ofCusIOmS Act, 1969 01 colza Ott<k:Oilier &1S 01 oils, othn- dwJ ~ of heading 23.04 FlRST SCHEDULE ofCusIOmS Act, 1969 ~ form ofpdielS, resulting from w ~on of,~.tabk &1S 01 oils, othn- dwJ ~ of heading 23.04 0113.05 FlRST SCHEDULE ofCusIOmS Act, 1969 n La a,"";uioa lIi!h: Mabmadlll H: ",aD
  • 23. Tbp Lacomp Tn Rul.', 1984 Compilf'd by: Ma, am Gui I,T, Manllal (pari-II) ~ form ofpd.ielS, resulting from ~ ~on ofv~geClbk fill, Of oils, otMr !han ~ of heading 23.04 Of 23.05 FlRST SCHEDULE ofCusIOmS Act, 1969. and by- products,whe!hn Of 001 in ~ fOfDl of pdkts, kind usM in animal f=ling, not dsev.il= specified Of included. oc coocentnlles, Of chrm;c.lly u-ea~ fmilisers productd by !he mixing Of .- n La a,"";uioa lIi!b: Mabmadlll Ha, an
  • 24. Tbp Lacomp Tn Rul.', 1984 3105_60_00 Compilf'd by: Ma, am Gui I,T, Manllal (pari-II) 1969 in GIblets 01 similar fonns 01 in ~ of a groII' dew...",,, 78 mlIgorhigher- 1uJpomd by VAT ,-"gistned textile yam """"'~ m pr<>«Sst<l fOl.pmning. Of nylon Of oilier polyamideo: Of:u-amick " La a,"";uioa lIi!h: Mabmadlll Ha, an
  • 25. Tbp Lacomp Tn Rul.', 1984 Compilf'd by: Ma, am Gui I,T, Manllal (pari-II) , CODlIllIIIlic~ioo <II" collaboration ...ftwar~ " La a,"";uioa lIi!h: Mabmadlll Ha, aa
  • 26. Tbp Lacomp Tn Rul.', 1984 I,T, Manllal (pari-II) any bus bavmg a NPK ffflili=, ammonilWl sulfate, p<>ClSSiwn .ulble, I (I) UfO pe=nI (0" /0) on !he va.l~ of importM goods in me c""" of impon from BhUian of!he following goods specified in me Table-5 ~low: - 51. No. lhadiDIl as.Cod. 0' '" '" I. 07.04 AllHSeooe , 07.08 AllH.Seooe , 07.09 AllHSeooe • 08.05 0&05.10.10 Compiled by: Ma, am Gui Table-5 n.SCriptiOD ,., Cabbage;, caulii1owu>;, kohlr3bi, ble and similar Mible ~cas, fresh or chilled. LPguminous vegtahks, 5he1kd oruoshelled, fresh or rhill....l 0theJ ""gtahles, fresh or chilkd. 0I3ng",,: WrappMl~d upto 2.5 I:g " La a,"";uioa lIi!b: Mabmlldlll Ha, an
  • 27. Tbp lac<>mp Tn Rul.',1984 30. 44.04 Compilf'd by: Ma, am Gui I,T, Manllal (pari-II) : OIher ~ bul no! s.awn ; woodm stich, roughly II'immedbuI 001 rumrd, bmt oc ~ worked, suitable for W =uf~ ofwaIhng-sticb, umbrellas, 100l handle< or hk<.
  • 28. Tbp Lacomp Tn Rul.', 1984 51, No, H u diDI: a s, Cod. 0' '" '" " 44.05 All HS Cock " 72.02 7202.21.00 " 72.07 7207.19.00 DfoscriplioD '" Wood wool; wood f1our. I.T. Mnllal (pari-II) Ferro--silicoo: Cootaining by wnght """"than 55% ofsilicoo """' (g) thrtt ~cmt (3%) 00 ~ val"" of~ imporkd goods m ~ cas. oflDlpOll of goods spttlfim in ~ Tabk~ ""low: - Ofe< andcoocernr.II"S with a manganese cootent (h) lWenlypercmt (20" /0) 00 the ,'3l""ofthe imporkd goods in ~ cas. ofimpon ofgoods specifLfti in ~ Tabk-7""1ow: - Tab~7 {(2) Whru an itllJllXler Of :my tIlOOIDe from import, which .. suhjf'Ct 10 lax at source under oection 53, IS exempt«l from t:1x Of IS SlIhi«t 10 a reduced lax f3te m an II1oOOI1>t ~ar, ~ Board may, on an awhc""00 made m tWs bdWf, give a ceni..fica~ mrnhODmg thai fur ~ said !DC""'" year 110 tax Compilf'd by: Ma, am Gui " La a,socialioa lIi!h: Mabmlldlll Ha, au
  • 29. Tbp Lacomp Tn Rul.', 1984 I,T, MaDllal (pari-II) o.hill ~ coll«ltd ...m- tlw; mI., or tax roll«ltd ...m- tlw; mI., o.hill br aI a ~ not kssn !han proporriooatdyrNlucnl r=:as 1M Board dttms fit] ... ..,,1I-O No. I"-'-'_T.."..,', _Olilltl2Q2Z (3) For m., ~ of this mI." m., words ''''..t~ ofm., import..d goods"!ihall m=:J m., wi"" of m., import..d goods :as ddmnimd In accoroanc., with m., prmuions of Stttion 2S of m., Cusroms Act, 1969 (Ad No. IV of 1969).] S' l.."liK.o.No. m'-1'&"1021 ,_ ,""""""1 [178, IHductioD oflu Crom iDcollll' from bous. proporty, _[ _ ......a.o.,,"l.U-LW, _ IL..,m., _ ...... uto. No.""'~ Tn.,,,, __.,..__ .."'.10. So. "I~ razllOl1 .....' I l!rIlHU [17BB, DHluctioa oCIn from ...nlal ",Iu. oC",caDl bnd 0. pblDl andlo. m.:achiD. I1', -[ -... .."UlO.S o . - . . - - - . - .._ _.,.. _ _ .."S.llO. So. lJI-'-'_TnIlIU .....' " l!rI!lIU [[17C. CoIlKlion oC tax from iDeo.... d~rind on account oCu port oCmaDI"''''••' - For m., JlWIlOSft of m.kjng a colkctioo. of tax uruIe.- ~oo 53B of m., Ordin.oc." m., Diucwr gmnal, B=:m of1Il3IlJ>'I"=, Eq>Ioymmt and Tnming o.hill, Wcu giving ck~ for """"""" ~:as adv3ll.,., tax 00 irJ.rom. on att<RIIIt of.uch ~ at m., r.I.~ of 10% of~ ~ or fttS menuonM in d,,~ (D) and dau!;., (r) r~tn..,ly, of 5«DOO 19(2) of m., EnDgntioo Ordinan~, 1982 (XXIX of 1982).]-..,,'10.No '''_lJII,_,'Uflllra]'-..,,1K.o. No.17'''-_ """""1,_ ,"".,.",m [[1ro,CoUKtiODoflu OD .a~ prkt-s of l oads 0. proPft'1y sold by public auction, - For m., ~ ofrrWcing a rolkctioo of tax uno:b ~oo S3C ofm., 0rdina0c." ....""Y ptfiOO rrWcing oak, by public auctioo [through ""..to:l tm<kr or ~,] _""lillo. No. 1 .1·....... _ 21,,,,,1'"ofmy goods or propnt)' bdonging 10 a P"f""ll !IlI'Dt!oomin th3t !Itction o.hill CDIkn Wcu deli'mng m., pos"""sioo ofm., goods or m., propffly, :as ad'mct tax &-om m., auction ~ [al tho Gt" of 5%] ,. '.,.'10.No.I""'-,_ TanIm,- , . - ofm., oak pric". Provided that thopo""", rwponsiblofor auction of100 shall colloct, boforo doltvorotg pos.fruiOlt oftoa, as admnco /aX on incomofrom salo prtco oftoofrom tho auction purchasor [at tho rato of OM (l ~ )] " '..,,' 1o.No.'A'-,_ TA'lOll,_ >II:OlIlOUpucootfrom OctolHr 1, 101IJ-"" 1I-D."".>H-lJ1I,_ IUI'ln"']'-'" '1D.No.)7J·'--T...,...', _ 0""""'" [I7E, DHluctiOll of tax from pay.....DI 10 film actors aDd acl.....", - For !he I""JlOS"'l ofm.kjoB ofdeducuon oftax UDder Stttioo 530 of m., Ordinaoc." """"Y pn-son ~ble for m.kiog any paymml (including a paymmI by way ofan ad'mce) 10 a film actor 0( actress on account of aclinJ!: in any film, .ru.n at m., tim" ofm.bng .uch paymenl, deO.act tax on m., amounl so payabk at m., ~of5 perttnl.]'-"" ·1o. No. ~""""I,_0IlI071"n' [17F, DHluction of In from InH'1. q~IK}' comnilision, - For tho I""JlOS"'l ofmai:ing a deduction oftax uruIe.- !Itction 52(1) of !he Ordin. oc." """"Y :oir1iM 'o.hill deduct 0( colkn from.,..""Y !ravel agenl an amounl c;okubto:I at m., ~ of [3 pel cew] of m., rommi...,oo paymk on m., oak ofticUt at;"~ for canying of cz-gO.] '-,,·10.No.11O- LIl<G' , _ 21,...,.,,1 [I7G, DHluclio. or collKlio. al sourn from commi.uon or C ..... - For 1M purp<>:SeS of making a deduction or colltttion of tax UD<J.,r 5«tion 53E of m., Ordioancr, """"Y pn-son bnng a corpornioo, body or authority nobbIi5ho:l by or under any law, including any company 0( en~ o",ned, conlrOllo:l or tn:UllIgN by il, 0( a company ~eud under m., ~ Act, 1913 (Vll of 1913), wlu.ch maRs any paymenl 10 any disuibutor 0( 10 any other prnon by w.oy ofcomnn.mon or f..". for dtstribution Or markimg ofany of!he fullowmg goods manufacllRd by it, o.hill dedoct 0( collect at m., tinr ofcredil ofsuch commission or ftts 0( at th., Compil.-d by: Ma. am Gazi " La a,socluioa lIi!b: Mabmadul Ha. an
  • 30. Tbp La<omp Tn Rul.', 1984 I,T, Manllal (pari-II) ~ of~I Mmf, w~'er i. earlin, :IS :odvmct tax an mlDUIII on !he commission or !he ftts, IS the .,..... <my~, allbe 13k of5 per eml. 1131rr1y: (a) Cig3fotle; (b) Ligln~; (e) Radio; (d) TekI.'isioo; (e) flf'Ctrie bulb; (I) Pap.%; (g) Nowspnm; (h) Gbss.bm; (i) Motor cyck;] _"u,o.No. m ......,_ ''''''''_, '~ __'j.-..u.o.No. "'....... _ ,.""1 ... [1m. o..Iuclioa of In oa ;al.rP.lI oa s;Iiag d.p"";I,, find d."",,;I. and t.rm d."",,;I•. - (I) For !he pwposes ofm.kiog d.-ducti0ll of laX I>D<kr section 53F oflbe Or<lin.mce, ~ braoch ofa .m.-duIft! bank indI><hng a co--op<:rlIIiVt bank !ihall deduct iocome laX 011 interrsl or share of profil 011 savmg <kposils or fixrd deposils or Iftm deposils at !be ~ of aMiI or paymml of!he in=1 Of Ibe share ofprofit, whicha'er illc",lin, and rqKlII the loW amoon oflaX deducted 10 its head officr. (2) Tk head office of cach such bank shall deposil !be lOIal amounl of laX deductrd by all ils branches in !he ~ Bank, in IIDqI sum I>D<kr the head of ""COUIlI [11114110000I01 11 - lnrome Tax- Oiber than comp.1Dies] _ . ..... SJlo.No. I<I-IM, - QMI7,I"', gIVing particulars as l>eduction ofIDC<llDe laX wxIer st"Ction 53F of lbe ~ Tax Or~, 191M". (3) Tk head officr of c""h bank shall furnish 10 the DirrclOl, Research and Statistics, Natio:na.1 Board of~~, in each flll.1DCUl year beginning of!he lSi July, 1990 a sl3lnnml in Ibe form givm tJ.,low showing the parlicula.--s oflaX so <kposikd; FORM Total amount ofintnestl slwe ofprofil Amounloftax ChilbnNofrokrn """'" ardilMl paid in respect ofsaving! """" depositrd NoJ T"'aswy,~ fix<d <kposi1S. No. and date of dq>osit ~ (4) Tk stainilent rcftnrdlo m sub rule (3) shall ~ SlgI>Cd by an officer ofthe bank oot !>dow Ibe flllIk ofa Gmcr.Il. ~ and Furnished 10 the DiIrctor, ~ch and Statistics, National Board of Rrl.'f:lWO so as 10 rrach him as per ocbeduk specified below' ~ (.) For tax 011 inlt:resl or slwe ofprofil crrditrd Of paid during !be period from by !he 31stl !be lsi July 10 !he 30th SqJtcrnbt:r. """"". (b) for laX 011 inlCresi Of slwe ofprofil crrditrd or paid during !he period from by !he 31st !be IsIOcrokrI03I sl~. JanlWY, (0) for laX 011 in= Of slwe ofprofil crrditrd or paid during !he period from by the 30th !be htJ:w:u:uy 10 3101 March. A,ru. (~ for laX 011 in= Of slwe ofprofil crrditrd or paid during !he period from by the 30th !be lsi Apoillo 3Isll'.hy. ,~. (0) for laX 011 inlCresi Of slwe ofprofil crrditrd or paid during !he period from by !he 31stl !be lstJIWC1030th~ July; ) • Compilf'd by: Ma, am Gazi " La a,S<>cluioa lIi!b: Mabmadul Ha, aa
  • 31. Tb. Lac..m. Tn Rul.', 1984 I,T, Manllal (pari-II) [171. C..llKtion of In ..n transf.. ..f Propwty. - For~purpose! ofrollecnon ofincomr tax unde.-KCtioo 53H of~ Ordinmtt, ~ RrgiSU3r, ~ Sub-RtgistrI or any om..-p<:rliOfl uspoosibk for ",gist=ng any docummt of a P=Ofl, under ~ prov1s>OllS of ~ (b). (e) or (~) of sub sn:tioo (I) of ~oo 17 of ~ Registrnroo Act. 1908 (XVI of 19(8). !ihall. coJk.ct from m. ~ w~ right, tilk Of in1rR:sI .. oought to k transf=o:l, assignm, LimitM Of e:ningWshed tb=by :II ~ ~ ofr~tion of 50Cb docummlS, ~ 13:1< 31~r= offi•..,~cmt up-to 3lstAngos!, 2009 andtwopncmt from I- ~,2009 on~ val"" of~ propmy ,,;tIla"'<i in any City Corpontioo, Paur.osha"a Of C....OOfI!I'f)I Boord to which ~ docummt mare. and on which stamp duty is clwgable under m. Stl.mp Act, 1899 (Act No. I of 1899): Prcn1d«ithai In cas. ofmmsjllrofany _-.agr1cufllDW fandmfullli al a sum ""cuding 0"" fakir 1lIktJ] $//JIaIM aUl-sfdIJ 1M jurUdfctlOlJ ofony City Carpomtltm Pl1IUWiIava o~ Cantolfl1lllllt Board. incontfl lar shall hII dlJducl«i al 1M mill iffow ptlTCllnt "Pm 31" A"X"'"I. 2009 and """ ptITC""l from 1" SqmtmblJr. 2009 on rhll valull of thII propct1y to which rhll don",,.,11 ,..{Ol£l".[ , . . Or"-1o.No. 1........ _ "'"""""', _ .".,"""" "'_Or"-10.No.ll1_'-_Y"""II. _""''''flOll [lID. CoIie<:lion of In on lrandu ..fprop...ty.- For m.ptIlJIO§eS ofoolleclioo of~ ~ tax uolkr ~oo 53H of~ Ordinaoc~, any "'gtstering offi=responsibk for ",gistning any docummt ofa P=OO, unde.-~ chu.., (b), (e) or (e) ofsub- Stttion (I) of~oo 17 of ~ Rrgislr.lt:ion Act, 1908 (XVI of 19(8). shall colkct from m. pn-son ~ right, tide Of intnest is sought to ~ IJ3nSfe=d, assigtXd, LimitM Of extinguished Ih=by, and tax shall ~ oollttted 31 th~ fol1owing rate: (a) RJtI. of In f..r land or land & building I<>calfd in lb. f..lIo"ing .omllK'rcial u ....." NallK' of lb. comllK'rcial a....a or a....a' Prm1d«ithalwhu" any S/rUCIIDW, buildfng,jlal, apa~mumr orfloo~ Spacll is situaled on Ih" land, an oddiliOlJal rax shall b.paid III Ih. mill oftala 6()()/- (six: hllndnd) flU squorw mm.,. or (4%) four flU CIIIIt oflh. de«J mlllll ofsuch StruclltrC. buildmg,jlllI, apanmenl or jloor space, whichnwr is highu. (b) Roll...f In for land or land & building I<>calfd in Ihe fol"",in1: a....a'· ' L. Name ..flh. u ..... ..r ar.....' RJtI. of In pw ~Iha (1.65 No. decimal , U= (S«1Of 1-9), Khilgaon rdlabilitl.tion 31n (bo;ide 4% of th~ dttd v"'~ Of taka 100 f""l rood), Arimpur, Rajarbagh rdlahilitation ami I Ox ide bishwa r oad)'. Baridlwa DOHS BashundIwa 90,0001- whiche,,~ is higbrr Compiled by: Masam Gazi H La a' ....,;ui..a lIi!h: Mabmndul Ha, an
  • 32. Tb. Lacom. Tn Rul.', 1984 I,T, Manllal (pari-II) NaJru' oflh. arN or an,.. Prm1dlldtho.lwhu" any s/ruc1lJ/"g, building,flal, aparmumtorfloor spaa is sillmlM on Ih. land, an additional tax shall!» paid allh" ,'01. oflaka 6001- (six hundrmi) flU sqlll.l7. mmu or (4%) four flU unt afllul de«J valli. ofsuch SlrllClilrC, building,flat, aparTmenl or floor SpaCfl, which<!VU i.s highu_ (c) RIll. of In for laDd or !aDd & building kxal<'ll iD lhe foll....i Dg art'as: ,,- No. NaJru' of Ihe cOlDllK'mal ana or art';o. Ral.ofln Within ~ jurisdiction offUjdhani Unna)'3ll Kartripakya (RAJUK) 4~. ofdttd VlIl.u. , "" Chi_ IkvdopmeDi Authority (COA) ~"" =- 5pttififiI ill ""b..b,lc (a) and (b) Within ~ jurisdiction of G3ZlpuI, N3rlIYaoganj, MunshiganJ, w. ofdttd VlIl.u. Manikg:mj, Narsingdi, I>h..1l<a and Chitugong districts [excluding bjdhani U=,.... """""" (RAruK) ~d Chinagong , o.".~opmenl Allihority (COA)], and within my City Corpomion (excluding Dh.aka Sooth City Cmporation and I>h..1l<a Nonh City Corpor.ition) and CmlOr!menl Board Compil«l by: Ma, am Gui n La a,socluioa lIi!h: Mabmadlll Ha, aa
  • 33. Tbp Lacomp Tn Rul.', 1984 I,T, Manllal (pari-II) ,,- No. Nalru' of Ih. cOlDllK'mal ar... or a,...,.. Ral.oftn Areas within ~ jurisdiction of a p;lUl3SlIbba of ;my distric, w. ofdttd VlIl.~ , -- , Areas of;my om..-Paurosoova 2''/0 ofdttd VlIl.~ , Anyo~ area not"P"ci&d III schedule (a), (b) and (c) l% ofdttd VlIl.~_ l_..-SMlNo. "6-~ """"'14,_ 'LOl'1O" [I7J. CoIlKtion or in from nport"",. - FD<Ib.~ofmaking~collmionof_fromexpo1le1 .llDIIer=rion53(I)oflb.~, Ib. bank through which Ib. expoI1<fi =:eiv" p>.yment on accouoI of expo1I-ofgoods shall coll«l 3D amounI .. Ib. nit [one-fuurth ofone pn cnul ofIb. val~ oflb. toqJD<lt<l goods :as tu pay3bk 1lDIIer!be S3id =tion 53(1) Prortd6dfonlurr lhat this rul" shall 001 apply fit tI» cas" ifnporI ifgoo<h Sf»Cifi«J bIIIaw- (a) jut. ""'sian sacking:mel <::Upd backing (b) fr...b fiuits:mel ,~rtabk.; (c) poultry mel eggs; and (d) I=dicnfts; Prortd6d fonlurr ...h_ Q ~on Is th. <1I+'Mr of on Indrutrlal undmab"tl IInJaJ7nz tax «<""'piton rmdu slICttan 45 af"'" OrdtnaltCfl and fI an I«pIlrWr af goods praduc6d by tlrat undutaking. 1MBoardmay, on an appllcatton mad" by such pllTWIt, «<mnpI htmfrom paynUlltt of lax und""lhis rul.. E'1'hmation- In this rul., tlu! Dp7Wslon, "val"" ofIMI«]JOlt6dgoods"shall m«m tlu! val... ifth. I«pIlned goods as d"um..tned in accar<ionCfl wilh 1Mpravlslons ifslIClian 15(4) afth. Oaro>ns Act, 1969 (Waf1969).]'-"-""0-No. '70-L90,_ .'...'J"_ [IS. h , uallu of c.,tifkal., .'c. of In d<>duclioll alld colle<:tioll. - (1) '.'.'ho= any p;lymmt is IlllI<k which consti=!be income of!he Jl"Y~ classifuh]" ut><b!be head "Salaries", IlOl llnng s.alaries paidby !be Gov~, !be certificat of &doction of_ under ...ction58 .hall k issun! ~fying!be following illfonmtion: (i) !he """'" :mel aoddRss of !he pmiOO or !be mthorily paying such amoun,; (ii) !be pmod roc which the p;lymmt is mack; (iii) N""", :mel designation :mel TIN of!be nnploytt; (iv)!be ~ahIownofp;l}'ID"lll (such as !be 3lllOUIII ofbasIC saWy, V3lOU.S all~ and other p;!yIIIellIs); (v) !be val"" ofbmefits prm~&d; (,'i) !be amount of_ <kduction ~rM ut><b =!ion 50; (vii) any other rne'.'3llI illformation ",taling 10 COlllpUlaliOll ofincome, rdJalt or tu; (viii) ~ amounI of_ derluc!m .. sou=; (ix) !be particulars, in !be profonna gl'm below, of!be paym"'''' of<kduc!M _ to !be 1Rdi, ofthe GoV<:llllDell'; Compilf'd by: Ma, am Gazi H La a,socialiou lIi!h: Mabmadul Ha, au
  • 34. Tbp Lacomp Tn Rule" 1984 I,T, Manllal (pari-II) " T"'" , N"""'" "'" :. f ~ to R=wb in the challan b Ibi. emifie... , ~ • ifpayment i. made in my otMr mode spttifi..d by W Board, provi<k infonnation rel=m11O "'"""'" (x) N"""" de.ignation and sigDllmr~ along with <1m, ofthe P<'fSOll Lssuing w ct:rtific=. (2) ~ my I3X i. &duckd un""" my =lion other than =lion SO, ~ =tificak ofdMuction oftax under =lion 58 shall k issun! in w following 1IlaIU>e!": No " '" (N""", and addr=; of~ P<=otI or ~ ofT"", of~ P<=otI issurng ~ ct:rtificale) (offi"" 1~rrL1Y k usM) Certificalp ofo..Juctiou of Tn 1(_ ~Boftbo lDromeTu Or~ 1984(XXXV1of19&4)] 0.- N""", ofw p3J= Addr=ofwp3)= " Does the paytt tw..., a Twelve--digit TINI y~ U No D "" Twelve-digit TIN (ifanswerof03 is Yes) 0; Pmod fory..hichp3)IDelLI is made from (dale) 10 (~) 06. Particu1ars ofthe of and ~ d..duction ofl3X (add lines if=:.....-y) " _of Description ofp3)IDelLI ,,",,00 """,""of Amounloftax R=wb ""-, paytlll'Dt ~ -"" , , T " 07. 1':0 =1 of<kducted I3X 10 the cudil ofw Go,,= (add 1ines ifn= ) " ChallOl1* C~~ &ankNome Total amount ~- _,b N_m ~" ;,,,hechol1on «lolinl; Lo thi. Cffiificole ~ , , ToW In words: '" ;'....!o_ -- ~ .....__nIo<_.,........ Compilf'd by: Ma, am Gazi " La a,socluioa ..ith: MahmILdLlI Ha, au
  • 35. Tbp Lacomp Tn Rul.', 1984 I,T, Manllal (pari-II) c ..."',, ormatioo givm mov. IS rorrtt and oompk~. Name of~ P<="" issuing ~ =tifiC3k Signatt= and seal o.signatioo ITAN ~& E-mail "". (3) Where any laX is colkcled lIll<kr Chapler vn, !he =tifica~ of coUection of laX lIll<kr Stttioo 58 shall k issld in !be foUowing 1IlOIIUIft": No. " " (Name and a.cdm;s of !be ~ ",!he office of !he ~ isswng !be =tifica~) (offi"" I~eadmayk usM) C..rifiu f< of CollocrioBof Tu IRction jS oflb< """"'" Tu Ordiom«, 1984 (XXXVI of 19&4)1 "". Name of~P<="" from "..hom tax has bem coUectffl Md= " Doo; ~ ~h3v" a Twd...-digit TIN? y~ U I No U '" T""'h...-digit TIN (ifanswu- of03 is Yes) OS. Partirubrn of !:IX colleclion(add lines if==s:uy) " Do.. of Description ofooll<ctiOl1 of lO:< ~tion Am"""t of lO:< ~~ Coll<ction ""H<Cf<d , , Tobl 06. P3}ment ofcolk<:ted!:IX 10 m., r=lit ofm., Go'=nnetlt (add line. ifn=ary) " ChoH.m' Cbolho dot~ ~N_ N_oo , , Tobl In "..ortls: Name ofm., pm:oo ISSUingtbe ~ o.:signaticn ITAN Phone & E-mail Compilf'd by: Ma, am Gui T<>to1:uoount ~-, ~ ;" the chollon ~ .-.loti"ll to this Cffiific... ~ SignalllU 3IId ..,al " La a,sociarioa ..itt.: Mabmlldlll Ha, an
  • 36. Tbp IDcomp Tn Rul.', 1984 I,T, Manllal (pari-II) (4) The proofof m., paymml ofm., dnIociM or colkcrM tax 10 m., IRdit ofGovnnmml oJWl he funlli;hffi along with the ct:rIific~e mentioned in this rule_ (5) ~ certificale of deduction or colkction shall he issued within two Wttks of m., IDDIlth following m., month in which m., dnIoction was made or within such ~ as IS ronvmiml for m., discharge his laX Liability ofpeISOO for whom laX has hem deducted or collected_ (6) ~ Boord may specify !hat in cenai.n cases a bill ofentry, a registrnion dttd, 3D instrnmeol of paymr:nl or mkr docurnmIs ron13ining m., particnbrs ofdnIoction or collft1ion shall he ~aiM as 3 certifiC3le ofdeduction or collection_ (7) Wkre a deduction or collection;' made a IDDIlthly sw=rt, in the prof""",, givm helow, shall he sent by m., pelSOtI making w deduction or colkction 10 m., incotn. tax aUlhorities specified by W Boord by !he tweotiffiJ day of w moruh following m., end of W month in which !he d.doction or collection ;. made: For m., month of Stat.m~nt of Tn DflIucti!'d or Coll..,tffi undu Cbaptu VII oflhl' IDeoIII<' Tn Ordinann, 1984(XXX,1 of 1984) ~h or collected: n; --.; ~~. ~ ",",00 """"'"' Amonnl oftax I to m., credit of m., Go~"fttImmt paid! """'..., """'". a.n~ B"'" - - =Ii.. colkciM N"""'" D= N_ , , W U " B .. 1 Signamre and ~al Name: Designation: TCAN: Phone & E-mail: ~ ofSignature (DD-MM-YYYY) (8) W sblelllenl undrr sub-rule (7) shall twI k applicable for a deduction from a soor~ wxkr m., head " Sa!ario;j-"S.LllNo.15OiAl!i1o<_ _ ""0, ~ 1"""""'1' lISA. C.rtificate of deduction of In undu """lion 5O(1B). - In me ~ ofd.doction oftax made by the Drawing and Disbnrsing Oflicn- wxIer stetion 50(1A) 3D annual certificale reganling such d.doction oflaX shall k glvm by m., ~ve Govr:mmem AccounIS Oflicn- or 3Dy other offici.ol authori=! by him in the following form, """",Iy: - Compilf'd by: Ma, am Gui " ID a,sociuion lIi!b: Mabmadnl Ha, an
  • 37. Tb. Lac..m. Tn Rul.', 1984 I,T, Manllal (pari-II) Cprtifkal. ofdNIudion oftax uDder SKli..n 5O(IB) on inc...... cbargt'able undu I'" "'ad MSalariH" for I'" )'.ar pndfd a. on .............. N""", of~ N~of!be Taxp;lYft"'s _.r employtt offi"" o..signatioo Idmlificatioo T~ R=wk> N"",,", ""'""" f , , • , , Signatuu, ~ and designation ofthe Accounls Officniany 0!Mr alllhori=! offi.,.,.; j_"5.10.No. 102-'-,_Y""''',_ "'''''''''' Ill. Company 10 furnisb a slalp....DI l'f1!:ardiDI paym. nl ..f dividend. - (1) An """ua] stalmlml shall'" furnisbed by the ~ offi= ofa company under stttion 110 of~ Ordin.or= in ~ ofa dividend Of a~ di~~dmd<; if!be amounl mermf=:ttd<i on.. !aka in ~ c,"", of a sIwdlo1<kr which is a company and in ~ of a dividend or aggr~~e di,~dmd<; if !be amoonl tbnmf excttds tab [20.!lOOj '" S10_No. ""-'-, _Y""''',- IL"..-,o" in !be case ofany 0Iber shardtolder_ (2) ~ """"'" sl:l.Iemenl 10... furnished by !be princtpa! off1Cft' of!be company under sub-ruk (1) .ru.nbe in me following form and verified in !be nL1IlIlef indiC3ied th=:in and shall be ddivu-ed to !be DqIIlty Commissioner ofTaxes "..00 assess=; !becompany: - Slale....DI uDd.... SKtion no ..fIb. Inc...... Tn OrdiDanc. , 1984 (XXXVI of 1984), fOf!be )"'aJ ending Of] !be 30th JUDe, _ NameofCompany__ Address ofCompany__ ResideDI Sbar.b..ldl'rslN'oD-RPsidenl Sba....bol.de... . " N_ A<Id:-... Dol< of N.~ N_m Am""".of N. ., ., deeWui"" ., ~ di,i<Iend sha~holder _oo~ ., div;<Irnd <lr>crip<ion paid 0< di"ideods .- .,- di>tribu!<d ,~ beldby !he >lw-eholdef f , , • , , , Amount of -~ =, ihny, ~~ -- di,ideod • , f, _______, me Principal Of"fi= of!be company, h=by artify dL1t !be above sta~ contains a comple~ list of: - (I) !be ~idmtloon-~idm. sIwdlolders which are comp;unes and 10 whom a dividend was distributed in !be year ending on !be 30th June, ______, and (2) 0Iber usidmtlnoo-resident slwd:tolders of the company 10 whom a dividend or aggr~ di~~dmd<; exc=ling !aka 25,000 was or wne dislrilluied to !be )"'aJ mding on !be 30th June, !>.ok__ Signan= NOla: - !kparoleform should h<I usedfor residlmt and non-residlmr.hanhold= 20. Slale....DI ~ardiDg paymenl ..fiDluesl olbu lban inlerest on SKUrili<>s. - (I) An annual sl3lnnm.l .hall be furnished un<k:r section 109 by !be person responsible for p;lymg in=t oot being inlt:resl Of] securiti.. in resp«:' of amoonts of in=t Of aggre~ int..-esl =:=ling !aka [15,0001- CompiI.-d by: Ma, am Gazi H La a,soclui..a lIi!b: Mabmadlll Ha. an
  • 38. Tbp Lacomp Tn Rul.', 1984 I,T, Manllal (pari-II) (2) ~ annual. ~11lIlIkI >=lion 109 shall ~ in ~ followmg fOfD) and ~-mfied In ~ ~ indicated tb=on and.1Wl ~ ddi'~..t- (i) in ~ ~ of a company, by ~ pnncipal. office.- tb=of to !be ~ty Coonnjssione.- of Taxes ILwingjurisdiction for !be time hnng 10 as....s ~ company; and (ii) in other caso;, by !be peroon re;ponsible for ~ ~ of !be inUUSI 10 ~ ~ty Commissioner of Taxes havmg Jurisdiction o'er ~ 3Jea in which M resides, or !be Deputy Commissioner ofTaxes who has jurisdiction 10 assess him, as ~ ~ may~_ Slal.m~nl under SKoon 109 oflhp Incomp Tn Ordinanc., 1984 (XXXVI of 1984) ....garding pa)",.nl of inl.r..1(nol lH>ing inl.....1 on SKUriti..) for 11M> )'.ar .nding on Ihe JOlh Jun., 111.........• N rd< _ 0 ".'" N= Add=. _ili, _or Amounl oftax, " or or '"""" Dale of =.~ if any, deducted ........ No. Resi<k:ntl Non- "'"..... ....- "',.. "',.. ......... ""- -- , , , • , , , • I _______ _ , the l'rincitW Officer-of. _____________ hereby cmifY thai ~ ahove stait'mr1l' contains " complete list ofpersons to whom in=1 or ~ in=t uceeding taka [5,000] was paid during ~ yearmchng on ~ 30th J~ Date _ Signatt=__ Designation__ [21. Slal~llK'fIl ofd«Iuclion of In under IIiP hN d MSaIari..". - (1) Wh..-e a deduction LS made under section 50 from an empo)'o., not hnng adeduction by or OIl bdt.al.fof~ Govemmml, a monthly stalemmt, In ~ proforma givm ~ow, shall ~ sent by ~ peroon mal:ing ~ dffioction 10 ~ "utbooities mentioned in sub-mi. (3) by ~ twmti.u. day of !be month followmg the end of~ month in "..hich ~ dMoction is made: [Slalnr...nl of Tn DflIucllPd from Salam. under section 50 of !be incoox---w< Ordmar=, 1984 (XXXVI of 1984) Month- FY- Ki!iF'N- Addre.s: I::. I~:: 1 1 ",No 1 ?arucubrs of!be etqIJ.o.,u from wborn tax is deduct.,.[ 1 N_ I DesignallOn I TIN , , • • . ~ ~,Ln~, Allowance Allovnott All~ :JC CompiIf'd by: Ma, am Gazi '" La a,sociatioa ..ith: Mabmad,tI Ha, aa
  • 39. Tbp Lac..mp Tn Rul.', 1984 I,T, Manllal (pari-II) V_ of Non- Val"" of Val... of Employo's O .h." T-.J '"'" Bmefits: Noo=h N~ Cootribuuoo (Noo AccO!lllD()C!,uon Sm.fits: "'" IoRPFIGFIPF perqut.lI.) Coo"e}/21x:e Bmdits: ""'" H " U " " .. I cmtfy th:u- (a) I am C~I and autboriz<.d 10 makr ~ .tat=lml. (b) ~ p2r1icul..--. pvm m this statnnmt are eDITed andc""'4'I~. Si~andSeal Name: o..sigmtion: ~:l '" ' ,,110-""'- "'~T..2O:l',_ .'-""'102Z (2) In = w~ !he lru!;a= of an appro"M superannuation fund rqJaY any contributions 10 an employee during m.life ~ bul not aI, or in oonnection with, ~ Iemlination ofm. empio}IDenI, ~ trnsr=; shall foohwim smd "sl3tnnml givrng ~ foUowing particulars: (a) Name and ..ddress of~ employtt; (b) 1k period roc"..hich !he employtt has contributM 10 ~ superannuation fund; (e) The 3IllOUIlt ofcontributions rqWd as- (i) principal (ii) intnesl; (d) 1k .''ft"Wr= ofdnloction oflaX during 1M precedmg thrtt years; (e) Am""m of tax <kdu=d on rqJaymmt. (3) 1k stalm1enl wuIer sub-rule (I) and (2) shall he son 10 !he DqJuIy Commissi~ ofTa=; un<kr ~ Jurisdiction !be employtt IS assesst<l or 10 such om.. ~ laX authority or 3IJthorities as !be Board may .pttify.l - '..,n.o.""'- '''''~ """""I, _ '''''''101' 22, Commi" ;.....r'. PO'WI' t.. pu mit .mpl..y... 10 d....uct In UDdPI' lhe h...d "Salaries~ iD lump sum ..Hf'Y moDth aDd submil y..arly slal'IDI'Dt. - In ~ .,..., ofincome chargeable un<kr ~ head '"Salaries" where dffluction IS DOl ma<k by or on bdIalfofGm'fttUDttlt, ~ Commissionn- may, Dotwimscmding anything com:iimd m rules 13 and 21(1), pomit an employn- to p3y laX on ~ IDCOI11e of his employttS chargeable wuIer ~ head -Sabries" in • lump sum e,,~ moomba...d {)f1 ~ a".:rage amount of laX dffluctible every month from such IDCOIlle and 10 submit aI!he end of lM year 10 1M DqJuIy Commissiono ofTaxes within ~ jurisdiction ~ <kdoction is ma<k (or- w~ !here is more than """ DqJuIy Commissiono of Taxes ILwingjurisdiction in !be same..-ea 10 ~ Dqltny Commisswt= ofTa=; spttifim by CompiI.-d by: Ma, am Gui " La a,sociui..n ..ilh: Mabmadlll " ", au
  • 40. Tbp Lacomp Tn Rul.', 1984 I,T, Manllal (pari-II) tbe Commissiot=) a slalmlmt in tbe furm ~ified in rule 23(3); such P=DIss1oo may ~ ~ subjn:t 10 tbe followmg conditions and my OIM-cooditions which ~ may sp<cify, tl.mIely:- (a) tbe employn shall, at tbe mel of each year, calculate tbe laX due on tbe ~ wxIer tbe head "Salaries" paid to his nnploy=; during tbe year and adjusl my exct'SS or deficiency in tbe moruh ofJ~, such adjusunmt shall ~ made In accordan"" with tbe provision of=tion S0(2) of tbe Ontinan"", !hat adjustmmts shall ~ made in each individual ~ and any excess ucov~ed from one nnploytt shall DOl ~ adjUSlffl againsl any short ucovery from anmh~ nnpoytt; and (b) in tbe case of an employtt leaving S=~"'" tbe panicuhrs mentioned in !he slalmlmt rd"e=<! to In this rule shall ~ smI funhwith 10 tbe Deputy Commissioner ofTaxes con=ned 23. Puson. r.spon,ible for makin~ paylDl'Dt. UDdH" th. hud MSala";"'~. _ (I) In this ruk, "Pr=ibed offi.,.,.., rd"e=<! 10 in =tion 108 oftbe Or~, means: - (a) Civil Audit 0fT= for all gazmM officr:rs and oth= who draw !heir pay from audit offict:S on sqwale bills, and also for all pmsioners who dr.iw Iheir peostoos from audil offices; (b) Tuastll)' Officers fur all gazmM of"ficm; and olbm; who draw Iheir pay from lJeasunes on sqwale bills withOOI cllllllkt" signat...." and also for all pmsLOller5 who draw their pmsioos from lmlSuries; (e) Heads of civil or military offices for all non-gazetted of"ficm; ,,~ pay is drawn on esClblishmem bills or on bills countersigned by tbe ~ad ofoffi",,; (d) Forest disbursing of"ficr:rs and Public Works I)q>;InmmI disbursing Offi= In cases wh= di=:t payment from tuasuries is nol made for themselves and tbeir ""ClblishmenlS; (e) fuad P<lIStm3.>ters fur (i) tbemsdves, their gazetted subordinates and tbe esCiblishmen.1S of which tbe esClb1ishmm1 pay bills are prq>aUd by them, (ii) gazrtted sllJl<'fvising and conlJolling officr:rs ofwh"", hodquarIefS post o~ thq arc In-ch;ug, and (iii) pmsion= drawing !heir P=ltOllS through post offices; fuad Record Ckfks, R.a.ilway Mail S=~"'" for themsdves and all !he staff wllOse pay is drawn in !heir esClbIistun.:n1 pay bills; tbe disbursing officr:rs In tbe ~ ofthe Adininistrativ" and Audil Of'ficfts; (I) ConlJollers of Military AcrounlS (including Divisional Milit:uy SUWly, Marine and Field ConlJolkt-s) for all ~ed milit:uy officft-s unde:r Iheir audit; (g) Di.bunmg officft-s In tbe Military Wods I)q>;InmmI for tbemselves and !heir esClbli.blDMlS; and (It) ChiefAccounIs Officers or ChiefAuditors or IUilways eoncuned for all railway nnplo)"ttS unde:r !heir audil. ((2) The paymml made under tbe head "Salaries" refe=<! to in =tion ICl8(a) or !he Ordinaoce shall b.. an amounl which exceeds the nwrimwn amounl 001 liable 10 laX In tbe fll13llCUl year in which such sabry is earned.] s.. ........O.No.JJ6-ll!I9,,,,,",, 11IW1_ ((3) n., annual slaleDlml to b.. prepared and furnished 10 tbe deputy Commissi"""" ofTnes bef"", tbe firsl day of Sqnetnbe.- each year 1lIld.t- =lion 108 of tbe Or~ shall ~ made in tbe following fOffil and v,,"fied in tbe Ill3DIIeJ indicated th=in, namely: - Compilf'd by: Ma, am Gui ., La a,sociuion lIi!h: Mahmadul Ha, an
  • 41. Tbp Lacomp Tn Rul.', 1984 I,T, Manllal (pari-II) {SlaIHllO'DI r l'prdinz liw paym...1 oC.ab l)· un<b=oo I08of~Iu.rcm.-Wl:0r~, 19S4{XXXVIof19S4} IT, Address: Ii!:.. PART I I =¥= ¥ ~I ~ I , """" ...~ ..... A=o, Hm= c,,"'.,... """'" om. "., Am=, """ AlIDw= -= AIIow~ "'"'~ AII~ "'~ , • , • , " Y:al.~ of Non- Y:al."" ofNon· Y:al.~ of ~Ioyn's ""'" Tool ,ob Bmefils: cash Bmefits: Noo- cash Cootnbutioolo (Noo, ",""""",,"00 Coo''>= Bmefits: RPFIGFIPF P""qwsik) om. u " n " " .. "'"""" of ?zymenI of&ductM WI: W the '"'"'" Tu"",",,", cudil of~ Government n " " PARTD A. ?zymenI ma<k to ~ omployttS noI h3vmg TIN I Compilf'd by: Ma, am Gui " La a,"";uioa lIi!h: Mabmlldlll Ha, an
  • 42. Tbp Lacomp Tn Rul.', 1984 I,T, Manllal (pari-II) PARTm TIN , , , , , , Oohoc InUUSIOll smrylnromeul,21 '"""'" Gnruily -- """ ...... , • , " " - Tu Invntmrnt T:ox "" Tu """" """"" Cr~dll " Icmifylhal- (c) I am ~I and auth<IrizN 10 maR ~ mlnnmt. (d) ~ p;onirulan glVnI m ~ . ClIeInmI..., rorrttI and rompl~~_ Name: Ikstgnauon: Dait:] s. 123A. Stat.lDI'ut nogarding riling of ,...Iuro by .mplol~s. - (1) lk . latnnml to k prq>arm and furnishffi 10 ~ DqJuIy Commissiooer ..fTaxes under sub- Sfti"ion (2) of =lion IOSA of!he Or<lin.or= shall k mad. in tb. foUowrng form and vrrifiM in the ~ indiC3inl m.:rnn, namely: - Stat. ......t nogardiug filiug of ,...101"8 ..f employ...,. ~ Sfti"ion tOSA ..f !he Inc""", T:ox Or<hnan"", 19&4 (XXXVI of 19&4) Stat......" for Fin""';.] Y~ar: Name of!be ~loyr:r: TIN Address: Sl_No_ , Nameof!he ""'" "'", Designation , , Taxes Cirde, T:oxes Dait of filing ofthe The .m.t number pro...i<kd by m. Income-laX authority upon Z<xodUmt =ofi""""", oftb.",rum , , , """'" , Compilo<i by: Ma, am Gui " La a,socluioa lIi!b: Mabmlldlll Ha, an
  • 43. Tbp lac<>mp Tn Rul.',1984 I,T, Manllal (pari-II) I cmify thaI- (a) !he abo,,,, mlements contain a rompl= list ofemploy=< and thei.-paniculars mo.u !heir filing of!he mum ofincome; (b) me particulars .bo"""'"= and c~l~_ Signat= & ~ N""",: De;ignatioo: D~ of Signarure: j_",.SKDNo.I.,'_A,mtJ0 1i [24. R<'tul"II of iucom•. - ((1) 1M mum oflDCOlDe r.-qui=! to t,., filed, by an individual a=sstt wm-!he Ordinance shall t,., in !he following fumt and vr:rified in !be m.1IlIlef indic~ed theuin: N"i"""l BOOfd of lW.'<I1U< www-"bo-_~ov.bd REllJRJ. " OF INCOME For an Individual rus...Stt Th" following ocbedlllo; sha.Il t,., !be inlegr.ll. part ofthis mum and must t,., ,""""xed to rftUm in !he foUowing cases: SchMul~ ]4A if)'011 hm~ ilKx»""from Salmin SchMul~ ]4B if)'011 h",~ iltcOllUljrom hOlm,property SchMul~ ]4C if)'011 hm~ iltCOIIUIfrom busimtss (JI" profession SchMul~ ]4D if)'011 claim far rehaf~ PART I IT] Compiled by: Ma, am Gui IT_llGA!OI6
  • 44. Tbp La<omp Tn Rul.', 1984 I,T, Manllal (pari-II) " " '" " U SpotIS<' Name " SpotIS<' TIN (if :my) FaiMr's Name " Motber'sN~ ""'"' """'= " -"""",, Conl3Ct Tdeph~ " E-m:Ul N~onal idmtifiC31ion NUIIlbt:r " Business idmtification NllIl1M(s) PARTD Pa.tirulars or 111<0_ aDd Tn TIN OO[[]]OITJOOCD Particubrs ofTOIal Ioc~ Amount t. " Salaries (anna SchMuIe 24A) S.21 " Inkrffi on securities S.22 " Income from house propeny (= SchffiuIe 24B) S.24 " Agriculrura1 income S.26 '" Income from business or profession ("""'" Schedule S.28 '<C " Capital gams S.31 " Income from other S<lI.IJ«S S.33 " ShauofLOC<llIle from film or AOP " Income ofminor or ~ under =uon43(4) SA3 n Foreign income " ToW income (~of2410 33) " G.-oss tax before tax reb3k " Tax ,-n,,,je (annex Schedule 24D) " Net tax after tax rebate '" MinimumI3X " Net "",aim surcharge ., Inte=t or any ow:'- amounl w>der the Or~ (ifany) " ToW m1OlIIl payabk ., Tax dnIucted or mike"" '" S<II.IJtt {anach moon " Ad""""" tax paid {attach !>IooD Compilf'd by: Ma, am Gui '" La ","";uioa lIi{b: Mabmlldlll Ha, an
  • 45. Tbp Lacomp Tn Rul.', 1984 I,T, Manllal (pari-II) '" Adjustm.:nl oftax rdUnd [mention assessment year(s) ofrefund) " Amount paid with = (~!¥h prooD '" ToW amoulll paid and adjuslffl (42+43+44+45) " Deficit or e:<<=s (rdundable) (41-46) '" Tax eMD1p1ffl ~ Compilo<i by: Ma, am Gui " La a,"";uioa lIi!h: Mabmlldul Ha, an
  • 46. Tbp Lacomp Tn Rul.', 1984 I,T, MaDllal (pari-II) " " " " " " " PARTm TIN DDITIJ I I I IDDD I... tru<lions ,S~lI of asods, liabilities and ~~ (IT-IOB2016) and sla=r of Iik Slyl~ ~ (IT-IOBB2016) D1IJSt t,., furnisb".d wilh ~ r~rum llIIiess you 3f~ exernpIM from fumishingsoch Slalnnmt(s)..oo..- ..,ction 80. L Proof of p;lymmiS of I3X, indlXhng am'3lltt laX and wilhholding laX and the proof of In'e!ltment fur laX r~ musl t,., Jlfovidc<l along wilh r&lm. 3. Artach accoont slalommlS and ~ docummts ~ applicabl~ Ifyou 3f~ a parmi ofa P"'fiOll wilh disabilily, has your SCl""= Yo D N. D ,.",uk<! the ttlt:lldffi laX ~xemption tlu-eshold? (tid one) Au you r.1{uir..d to submit a sta=r of asods, liabilities and Yo D N. D ~~ (IT- IOB2{) l6j I>D<kr Stttioo. 80(1)? (Iid:~) """"'0""=' ED (tid ill thai..., awlicabl~) ED ED "D Sta=rs 3llI=ed Irr-1082016 I I Irr-IOBB2016 I (tid ill thai..., awlicabl~) ~ sb.tements, docummts, ffi:. attachm (list ill) • <a '0" an V rill j " , . , SlV''" u.... VeriflcatioD I solemnly &d= IhalIO the best of my knowkdg~ and t,.,lid"the infurmation gi"n1 In !his IffiJm and s""............ aud d.orummts annaed or ~ bn-nvilh 3f~ C<IlUCI and compl<l~. N= Sigwt= J);Uof~(DD-MM-yyyy) Plattof~ DJDJI' I-I 1 1 For official us. oDiy Rerum Submission InfOllDlltioo. ITu Dff<. &.,N"""" ~] I I I ID CompiIf'd by: Ma, am Gui ., La a,socluiolllli{h: Mabmlldlll H,.. aD I
  • 47. Tbp Lacomp Tn Rul.', 1984 Notional Bo.d of Ro,'"",.. www.nbr.~o.·.bd I,T, Manllal (pari-II) IDdhidual ACKi"OVLEDGElID'o'T RI:CllPT OF REnJRNOFINCUn: Assrssmenl Year RmIm UD<k:r >=!ion 82BB? (tick one) mrn. rn Yo D N. D Name of~ AssesStt Twd",,-<ligil TIN Old TIN Cir<:k T=""'" TOIal ~ shov.n (strial. 34) , Arro.D: p;<y.<bk (..ruJ. 41) Amoulll paid and adjusiM (strial. 46) , , Amount ofnd w.,aJ.th slxMn in IT1OIL'>016 AmOUIll oflid w..al.lh .urchar~ paid , , n:u., ofSubmissioo. (DD-MM-YY¥Y) Tax Offic.. EntryNum1J.,r COCOI' I"I I I Signat= and..,aJ. of1M official. r~ing 1M rdum D"", of Signarure Contact Nwnkr ofTax Offi~ ((tA) An indi,~dual ass== who h:!.. ~ and gross w..al.th 001 excttding n .4,00,0001- and n. 40,00,000/- re;p<divdy may submit IM r&>m of ~ in !be followmg fOlUl and V U-mM in !he m:ID'...,- indiC3led m.u in: J>ro>1ded that an ==H who OW".. 0 mOior car or has an inv..<mnmt in Itor=fJ1"OINI'TY or in aparon""t in any city corporatian a...., shall nat ~ Illigibillfor this 1"IlIIlnI. Compilf'd by: Ma, am Gui " La a,S<>ciuioa lIi{h: Mabmadlll Ha, an
  • 48. Tbp Lacomp Tn Rul.', 1984 I,T, Manllal (pari-II) IT_GHAl020 F orm ofR.tur.. oflD<om . V ..... 1..<010._':0: O rdi........, 1984 (Ord. XXX"1 ofl 984) I UDilc.nol S.u AwE''''' fa" !ndiu..] Tupo~ bo>-q; bID"" _ om gJ<>O' " ...lIh _ OX<ffdqt; Ik. 4,OO,IXXY- . Dd Ik. 40.00,000'. ....-.-, ~"of ~~- 1. TTh": J. Cin:i<: 4. l<I...: ... . . 5 R<. id<.,' D 6 l'io......id<n'· D 7 M . . .."", ... har: 8. Pr..n.Add",...Dd Mobil< So. 9. I'<rIIUII<D' A<Idr<.. ..... l'>ID So. 10. T.:nblo 1...0....: n. A_..... olTn : n. I I. Gro.. W..lIh: ,. B. So...... on...o""': 14. Bonk" CbIlan So. & Dat. 15. " ..iiration: I ............................. F.tbffiSpru>e ........................... TIN .......................... do """moly ,J.d!fe tho. I om o1ip>l< fa" Ibis R.-!um fo<m om tho 0tfum01D> p...... ~ ;, <ODKI .Dd ~... I don'. II",.. '''Y _I>:c.r om on _ in bouse ~ <r in ....._ in '''Y dy C<J<]Xlf1IID> ..... • ....... doo.. ' n ro_.ation, ...... lli. of do<......" " an.d..d lw,...rith _ ,;,c.briof d..uiption of)"o.........b ..... ~obili.i.. o...ti..l UDilc.nal S.u N."",: I ~ ------ Codo: _ _ _ __ ------ Am<u< ofT.,.: Dote: j_'"5.10No. 165-""'-1"&'"1020, _ .12_ Gro.. Wool•• : CbolIooNo. Signoue ottho ...,.,;,,-q;o:Ifr« wilhS...1 (2) 1k mum of~ ~ 10 ~ fikd by a company .......~llIl&rthe Or~ shall ~ in !be followmg fOltll 3lId vmfiffl In the IIl3IIMJ indicaiffl ~m.: Compilf'd by: Ma, am Gui " La .,sociuio.. lIith: Mabmadlll Ha, aa
  • 49. Tbp Lacomp Tn Rul.', 1984 Noti"",,] Boord of ~"eo"" www_obt-_ lov_bd I,T, Manllal (pari-II) IT_IIGHA2016 RETtJRJ. '" OF INCO:IE " " .. '" .. " " " U " '" FOI a company as Ikfmm under clause (20) of>=!ion 2 [PART I Basic Laformation Assessmmt Year " F..rurn under >=!ion (tid one) I, I- i [J 1 I 1 •mB &2 (proviso) Od.. . D D D Name of!be Asses= Add= '" _.) 00 E-mail Type (tick one) 0" Public LimiIM 0 om Pri,'3k LimiIM 0 '"C Local Authority 0 om """' 0 IfoibeJ, mmtion the type TIN '" O"TIN Circle U "'" Incorporation Nwnbt:r U Incorpor3lion Oak ~Y.ar [TI[TI I I 1 I 1 mum I I I . Ro;idmt Sl:!.tus (tick,,",,) """"' U Non-usident U Main business U BuslIeSS Identification Numbn-(s) (tid the boxes if YFS) " Main ~xport item (ifapplicahl~) "" Any ~xport in the income 0 - "rn liable to furnish otatemmt " Name of3lJditor(s) ofinI=Iationallrllns3ction 0 under=:tion 107EE? ",e Has th~ Sl:!.t=Ient under " Audit.-.port da~J • >=!ion lOlEE b«n 0 "l-'-""_T..".", _ 'Ul6I'lOlO ,,,",,,,,,, CompiIf'd by: Ma, am Gazi " La a,sociatioa lIi!h: Mabmadlll Ha, an
  • 50. Tbp La<omp Tn Rul.', 1984 PARTll Partirulars or 111<0_ aDd Tn TIN I I WIIJDDDDD A ParticuI..... ofTotal ~ " In~ on sn:urities S.22 " Inrome fromhoo.., propmy(aona srn..ruk 248) S.24 " Agricultural inc"",", S.26 " Inrome from busin=; or profesSIon S.2& ,. C:opital gams S.31 " Inrome from other S<lUI"CeS S.33 " Total income (22+23+24+25+26+27) B Tax Compuation and Paymmt " Tax CODlpIlkd on total income '" Net tax afkr tax .-.bak (if any) " Minimum tax " ~ 0[ any 0Iber amoum un<kr the Or<lirtar= (if any) n Total amoum p3ylIbk H Tax dnh>Ckd orrolkcl«i '" ~ (anach p!ooO " Adva.= tax paid (attach l1!ool) " Adjustmenl oftax rdUnd [mmtion ,,"'f'S<mMI~ year(.) of",fund] n Amount paid with """'" (attach proal) " Total amoum paid and adjusl«i (34+35+36+37) " Delicil or ",,<=Ii (rdundabk) (33-3&) I,T, Manllal (pari-II) Amoo'" , Amoo'" , Compilf'd by: Ma, am Gui " La a,socluioa lIi!h: Mabmadul Ha, an
  • 51. Tbp Lacomp Tn Rul.', 1984 PARTm Particulars ofTax BmefiIS TIN DUIUIIU I DO A. ~ mjoying lax ex=q>tioo (provide additiotW paprr ifn~) "" ~ exompkd from tax """'~ """~ '"0 , , , I,T, Manllal (pari-II) Amoo", , B. ~ mjoying rNucM lax r= (s) (provide additional Pap<:!" if~) " ~ subjecl to .mocMr= oftax ~ ,",,00 '"0 Ammm" , , , C. AmounI oflax bmdilS mJoYM Amoom' " Tax payable iflhere weR no exrmption or .mocMr= " Tax payable wilh eMfr4IIion Of.mocM [lI1e .. Amount oflax bmdilS (42- 43) " Tax rdIate " Tax bmefits and rd>= (44 + 45) Compilf'd by: Ma, am Gui " La a,"";uioa lIi!h: Mabmadnl Ha, aa
  • 52. Tbp Lacomp Tn Rul.', 1984 PART IV Fin.mcUl SClIemenIS TIN ODD! I WIIJDD A. Income StalnIlent " Sales!Tumov~rl ~ipIs '" VAT (ifmy) " N~ Sales! TlIffiI)"r:rl Receipts (47-48) " Cost of Sales " Gross Profil (49-50) " Other opnating income Gmo=J. & Administr"tj"" ~ " ,,. ~ paid in cash ~Iling&~~ » »A ~ paid in cash Other opnating ""Jl"llS"S ;; ';A ~ paid in cash '" Profil from opnation {(Sl+S2) - (53+54+S5)} Finaocial~ " '" ~ paid '" oon-residenl '" In""""" from assoc~subsidiari.. " Any olbn- busin= IICOIDe '" Profil b"cou CIx I,T, MaDllal (pari-II) Previous Compilf'd by: Ma, am Gui " La a,S<>cluioa lIi!h: Mabmadul H: ",aD
  • 53. Tbp Lacomp Tn Rul.', 1984 I,T, MaDllal (pari-II) TIN DDDDITTI WOD B.~Shttl 0> Non--currml ...s.S (6IA-+{jIB+6IC-+-{i!D-'-(:i!E) 0" Propffly, pbm and <'quipmenl, sofiw=, ffi:. om futangible assdl; O>C Financial assdl; (..m.r than 61D) om Inv~stment<l and 10"",, to affili3kd entities om ~ I>OIl--currm1 """'"" " Curtmt assdl; (62A-+-{i2B-+{j2C-+-{i2D---62E) 0'" fu~~ om T.-..ck and other receivables "C AIh'3llU, dq>osits and prqJa)'IIlmts om Cash, bank and cash <'qUivaknts ow ~ cunmt assds " Tolal Assets (61+62) .. Equity (64A+64B+64C) ..A PlIid-up capital ..B Reserves & Swplus Me Retainffi earnings 0> Non--currml liabilities (6SA-+-{iSB+65C-+-{iSD) O>A Bonds I o.bmrures O>B Long krm borrowings o;C Loan. from affiliakd entities om ~ I>OIl--currmlliabilities 00 Curtmlliabilities (66A-.-66B+-66C+66D) OOA Short krm borrowings OOB CreditOlSl Payables Me Provisl..,.,. "" O<h= " Tolal Equity and Liabilities (64-+-{iS+66) Compilf'd by: Ma, am Gui ,- = In Y , ~Ye..-' " La a,"";uioa lIi{li: Mabmadlll H: ",aD
  • 54. Tbp Lacomp Tn Rul.', 1984 PART V Oth.:r P:ort:icubrs I,T, Manllal (pari-II) TIN UIIJD[IJWIIJ A P:ort:icubrs ofbaok 3Croulll. (provi<k additiooal ~ if~ tl.mIeS) '" N~ ofbank(s) Account nurnbt:r(s) """"'- (ihpplic:ilik) , , , , , B_ Partlrnlars of<hr~ (prOw addiuooal ~ ,fmore names) " N~ of<hrecto.-(s) TIN % of oh= in paid- up c:.pital , , , , , C. Partlrnlars ofaffih,,"'<! mutte:s (provide addittooal ~ ,fmore D.1Il}O;) " N~ (0) of affilia",<! entity , , , , , Compilf'd by: Ma, am Gui TIN Twe (company, fumftC_) " La a,"";uioa lIi{h: Mabmadl11 Ha, au
  • 55. Tbp Lacomp Tn Rul.', 1984 I,T, Manllal (pari-II) PART VI TIN [[oDDDDOJDDD n """'""~ (1) n.., RffiIm sha.Il ~: (a) signm:md "mfiffi by IMP<=OD as spmfied in =tioo 75, :md (b)~edby- (i) swnnm.1S of accooDls audiiftl by a CharnM AccOOllcurt; (ii) <kpr,""ialion chan 3S ~ TIlIRD SCHEDULE of lM Ordinance; (iii) OOIqIUCItion of LnC<ItIIe in acrordance widt 1M provisions of 1M Clr<linantt; (i') Schedule 24B iflM assesstt has income from house propmy; (2) In litis rerum 11> ; 0 entities sha.Il ~ affiliaIed emitie; if !hey belong to a common group ofcompanies or ha,,,,([l()U!han IweDly fi,,,, ~cent common slwdloldn-s ordirmOl1l or run by a common managnnem; (3) All amounIS sha.Il ~ in rounded up tab (I.). n Schedules, statnnents, documenlS, etc. aI1acbc<l (list) n V~rili<ati<lD I sok:mnly <kcl...., thaI- (a) 10 1M besl of my knowkdge :md belief the infunnaticn gtvm in litis mum :md ....""'Y'nIS :md docummlS aonexm <l( <IIIaChM herMm...., C<llUct aod COIq>kk; (b) I 3Ill sigmng litis r.tum In my capacity 3S . ............... and I 3Ill COD¥ImI to sign this mum:md ,mfy it N= Signatuu Designatioo D:Ite ofSign:ll= (DD-MM-YY¥Y) ~ofSi~ [Demlol 1 1 For official U2: oDly RffiIm Submission InfOllDlltion I D:lteofSubmisS>Ol1(DD-MM-YYYY) []][m 1 0 1 1 1 IDDD DDD Compiled by: Ma, am Gui " La a,socluio.. lIi!h: Mabmlldlll Ha, an
  • 56. Tbp Lacomp Tn Rul.', 1984 Natioom Board of 1le1,·...ue ".,.w.Db.-.!o".bd I,T, Manllal (pari-II) COmpOR)' ACKi"lOWLEDGElID'oT RI:CllPT OF REnJRNOFINCUII: Assessment Year Rerum submilk<l wm- =tion (tid:~) m rn . rn .",. 82 (proviso) ""'" D D D Name oftb. Asse<= Twd",,-<ligil TIN Old TIN Circle T=""" TOIal iocOOll' shmm. (=ial2S) , Anx1Int~(..mI33) Amounl p.aid :mel adjustffi (=ial3S) , , ~ ofSubmission (DD-MM-YY¥Y) T;ox Qffi"" Entry Number COCOI' 1 0 I I I Signature and seal oftb. official =eMng tb. mum Date of Signature ConbctNumber ofTax Office (3) The mum of IIlCOIDe by a [ftIULrftl to t,., fikd by "" as= other Ih.m "" individual or a company under-Ihe Q,-dioaoce sha.Il t,., in tb. following form :mel ",,"lim Lfl !be tnaIU>er indicalftl m.:rnn: Compilf'd by: Ma, am Gui " La a,socluioa lIi!h: Mabmadlll Ha, aa
  • 57. Tbp Lacomp Tn Rul.', 1984 I,T, Manllal (pari-II) IT_lICHA!OI6 REllJRJ." OF INCOME For an asse;stt oIher than an individual or a company The followinjo; schodul.. rJWl be the in..p put ofthis fOIurn and must be.,.,..,xod '0 'ffiIrn in til< foUowinjo; COSH Schod.I.24A if>"'" hal'. illco... fro'" Sola,;., Schod.I. 24B if>"'" h""" i"com. fro," holM. propury Schod.I. 24D if>"'" clai," ''''' ...btz,. PART I Bask iDformalioD I" m rn. rn '"1== .. == I"A L I'" I- I 0; 1 00 I ~ ",m w " I= L B " ~ I II 1][ I I I " B Compilf'd by: Ma, am Gui I" I'" I" IW I" I ,. I" ~-q; u l ."," 1- I I ~lJ N"""'" " La a,soci.lioa lIith: Mahmlldlll Da, au
  • 58. Tbp La<omp Tn Rul.', 1984 I,T, Manllal (pari-II) PART ll Partirulars or 111<0_ aDd Tn (Some panirulars..., rmlMonly 10 Hindu Undivilkd Family) TIN rnDDDrnrrrn A. Panirulars ofTotal Income AmouDI!' " Salaries (ann.", Schrdll1e 24A) S.21 " In"",est on ..,curities '" " Inrome frombouse propeny(:mnex s.:t..duk 24B) S.24 " Agricultural iocome S.26 " Inrome from business or professKlD S.28 " Capital gams S.31 " Inrome from other sources S33 " Share of~ from fum Of AOP (wb= awlicabk) " Inrome ofminor Of spouse ut><b Stttion 43(4) S.43 " Forngn iocome " Total income (aggregak of 18 to 21) B Tax Compuation and Payment Amoo'" , ,. Gross tax ~ I3Xr~ " Taxr~ Ul applic3bk c""" (:mnex Sdt..ruJe 24D) " N.r tax afkr tax rd!~ " Minimuml3X " In=t Of any other amount lIllIkr the Ordinance (ifany) " Total amount pay3hle " Tax dMucted or coU~ at sour~ (att'~1! OfOO£) " Am,=", tax paid Can.m prooD " Adjuslmmt oftax rdund [mention assessmenl )"'..-(s) ofrdundJ " Amoun! paid with return (at!ach Ofoo£) " Total amount paid and adjuskd (35+36+37+38) ., Ddicit Of exct:SS (r.fwxbbk) (34-39) " Tax ~Lnrome Compilf'd by: Ma, am Gui " La a,socluioa lIi!h: MabmadLlI Ha, aa
  • 59. Tbp Lacomp Tn Rul.', 1984 I,T, Manllal (pari-II) PARTm Particulars ofincolDl' from bn'iD..... or prof....ion TIN II I I DDDOrTTn " Main bus~SIl or pmfn.sLOll (~) " Name oflM business (as In 1M 1Ja<k IiCt:ll~) .. 4>A Ar. 1M 3CCOl1I1!; :wditM? Yo 0 No 0 4>8 IfY..., 1M ~ of:wdiror(s) 4>C Audit rq>Ort ~ " Name ofJllU1l>rrS or~ in ~ of firm or AOP TIN (provide additional p;IJl<I" ifIll()U names) , , , , inc""," Sta'.........1 ., SaloJ Tumo"r:r! Receipts " VAT(ifany) " Net Sales.I Turnover! Receipts (46-47) " Cost ofSal... " Gross Profit (48-49) " Gmenl & Adrninisntiv", ~ " S"Uing & Markrting apr:nses " "".- " Net Profit (SO-51-52-53) " Any <Kh..- ~ from business or profession " Profilbd.,.., tax (54+55) CompiIf'd by: Ma. am Gui Am,rum> " La a,socluioa lIi!b: Mabmadlll Ha, an
  • 60. Tbp Lacomp Tn Rul.', 1984 I,T, MaDllal (pari-II) TIN DDDllIIlDDDD ;, Non-eur=tt as.d. (S7A+57B-S7C+57D) ,,, Property, plant and oquipmmt, softwar~ etc. ,m Intangible assets ;,e Finmcialassets >ill Othn- non-<:UJTmt assets " Cum:nl as.YIS (S&A+58B+S&C+5SD-S&E) "'A ""=-- ,'" Tr2de and otherRC6,'3bles ",e Ad";",,:.,, dq>osits and prepaymmts "'" Cash, bank and cashftllll'~ts ,'" Othn- current assets " Total A=ts (57+5&) 00 Capital (60A-+«lB-tSOC) OOA Opming capital OOB Profit Wore tax (seria15() roc Wi_ 0< Non-eur=tt liabilities (6IA-t{j1B+<'i1C) 0" Bank loans om """""""""'" o<e Othn- non-<:UJTmt liabilities " Cum:nlli:obilities (62A+<'i2B+<'i2C) OM Short = botrowmgs om C=liwrslPayables "e Othn- current liabilities ., Total Equity and illbilities (6O-+<'iJ-t{j2) Compilf'd by: Ma, am Gui 00 La a,"";uioa lIi!h: Mabmlldlll H: ",aD
  • 61. Tbp Lacomp Tn Rul.', 1984 I,T, Manllal (pari-II) PART IV Eudo.u.... aDd V..-ification TIN DDlliITl I IDDD .. Au u.., accounts ~ to ~ auditnl? y~ D No D 0; fuv. you submiitM audited accounts? y~ D No D " _--=' 1 24 AI I 1 24B I I 1 24D I I (tick aIllhal "'" awlicabl.) " Other sbtements, docummts, .re. attached (list all) " V.rirlcati<>u I sokmniy <led"", dw- (a) to u.., be;! of my knowledg and ~lief u.., infonmtion glvm in this ",1Wn and stait'f1l'flts and dornmems annexed or ~ hrrnvilh ,.,-e ~ and comp~; (b) I am signing this mum In my capacily as . and I am <:<IlDp<tml to SIgn this [&1m and vnify il. N_ &- Designation ~ of SignaItR (DD--MM-YYYY) PI""" ofSigrlattR 00 DD[]I' I I I For official us. aDiy Rerum Submission InfOflDlllion I -"'""",",""'(D~~ITTI) [ IJ[I] ' I' I I I IDOrnOD .. Compiled by: Ma, am Gui La a,socluioa lIi!h: Mabmadlll Ha, aa
  • 62. Tbp Lacomp Tn Rul.', 1984 N.liooallloud ofRo,-..",. WWO·.nbr.~ov.bd I,T, MaDllal (pari-II) Othor thm Indi,iduol o.-rompmy ACKNOVLEDGE:.IEl'Io'T RECEIPT OF RETIIR.t'" OF INCU.IE Asso;smrnt Year Return u:><b =lion 82BB (tick one) I' I"i I 1 . rn y~ 0 N. 0 Name of!be Asse<= Twd",,-<ligil TIN Old TIN T3Xe< Circk T=""'" Total in<:o= shown (=ial2S) , Annmt~(..ru!34) Amoulll p.aid :mel adjus"'" (st:rial39) , , ~ofSubmission(DD-MM-YYYY) T"" Offic" Entry NUIl1b..r COCOI' I"I I I Signarur.. and ..,..[ of!be offiWl [M'Iing !be mum Oak ofSignanu Con:tIct NUIl1b..r ofT"" Offic" (4) n.., [&1m of inc~ under =lion 8ID shall k In !be fullowing furm:mel ,'ftifiM In !be """'"'" indicarm tbnein: Compilf'd by: Ma, am Gui " La a,S<>ciuioa lIi!h: Mabmadlll H: ",aD
  • 63. Tbp Lacomp Tn Rul.', 1984 I,T, Manllal (pari-II) Form afRlum of income undu Ihe Incolru'-In Ordinann, 1984 (Ord. XXXVI OF 1984) (RPlurn uudu _ lion 8ID) /T·llGAGA Assessmttll V=: . I. N""", of!he Assesstt: 2. TIN: 3. (a) CiJck: (b) Taxes Zone: 4. SCirus: Indi~~dualfFinnlAO?(p~ tick) 5. I'RsmI Address: 6. Father-. N""",: 8. SpolIS<'" Nam.: IO.Mobilerrel~: 12. National !DNa: 14. Towi",""",,, 15. Naltu payable 16. Tax paid 00 !be basis ofthis mum ....... _.... J.Mather'oN"""': ............ 9. D= ofBinh: r.. r. II. E-mail (if any): 13. NaIlJU ofBusinessIProfession: (a) Amounl (in fig,,,,,): (b)?ay Ofder/rh.llan No: (e) Date: V..-ificalion '. ............., ~.busband . TIN ............., soletIIIly <kclare dw to !he best of my koowlfflge and beli.f!he infurmation giv""- In this rrtwn is correct and rompl~. Compilf'd by: Ma, am Grn " La a,sociuion lIi!h: Mabmadul Ha, an