This document provides guidelines for tax deducted at source (TDS) and tax collected at source (TCS) requirements and other regular requirements under the Income Tax Ordinance and Rules of Bangladesh. It discusses the various types of income from which tax must be deducted or collected, when and how the deducted/collected amounts must be deposited, requirements for monthly statements and advance tax payments, and consequences for non-compliance. The guidelines are intended to help ensure proper compliance with Bangladesh's TDS/TCS and regular income tax obligations.
Rates of TDS or TCS and regular requirements under income tax ordinance and rules 1984
1. Guidelines for TDS/ TCS and Regular Requirements under Income Tax
Guidelines for Tax Deducted at Source (TDS)/Tax Collected at Source (TCS)
and
Regular Requirements under Income Tax Ordinance and Rules, 1984
In Light of the Finance Act, 2021
(As amended on 03 July 2021)
Compiled by:
Masum Gazi
E·mail: masumgazi613a!lgmail.com
Mobile: 0193-5131132
Unkedln: https://www.linkedincom/in/taxprofessionalbd/
In association with:
Joy Saha
Unkedln: https://www.linkedincom/in/joy-saha-78308b145/
Mahmudul HaS<ln
Unkedln: https://www.linkedincom/in/malunudulhasan2107/
Compil<'ll by: ihmm Gali In association "ilh: Joy Saha and lIhhmudul HaSJIn Pag<' I of 29
2. Guidelines for TDS/ TCS and Regular Requirements under Income Tax
Table of Contents
Sl. No. Particulars Page No.
SOllr<:e
Compil<'ll by: ihmm Gali ID a. so<ialioD "ilh: Joy Saha aDd lIhhmudul Ha"'D Pag<' 2 of 29
3. Guidelines for TDS/ TCS and Regular Requirements under Income Tax
A. Tax Deducted at Source (TDS)JTax Collected at Source (TCS)
1. Deductiou/ Collection of tax from different sources of income
> Accoroing to . omon 48 oftho [TO, 19114. t2Jc ,hall bo d«luctod/co][octed ~t .ou",o from .oun:.. ofincomo montion«l in ,oction 49.
> Accoroing to ,oetion 49 "T"" payablo und.. this Oroin~nce .hal[ be doducto<i oc ooUocted at .ou",o in c"'p"ct oftho following income, name[l'
· (Rate of deductio n is ~ttached he cewith in Schedu[e-l )
• income cl"",ifuoble und... the head "Salarie,";
• income from di5count on the ce~[ value of Bangl>desh B~nk bill"
• income cl"",ifuoble undec the head "Inte",:Jt on ,<curities";
• income derived on account of mpp[y ofgoods. <>:ecution ofcontract. oc service, ",nde",d;
• income derived by the irnportel"S on ~crount ofimport ofgoods;
• income derived on account of indenting oommi5,ion;
• income derived on account ofwinninl!" from lottery oc cro..woro puz:rJe" as ",fe=<l to in ,ection 19113};
• any income cru.rgeable undec thi5 Oroinance whkh i, paid oc payable to a non-""ident;
• income cla..,ir",ble undec the head "lnoomo from hou"" prop"rty;
• income derived on account of e:<port ofm:mpowec;
• income derived on account of pUTCh~.., by public auction;
• income derived on account of acting in 61ms;
• income derived on account oft...""l agency oommi"ion oc incentive bonus;
• income derived on account of 'hipping agency rommi"ion;
• income derived from commi,sion. di,eount oc fee, p"yable to di5tributon foe di5tribution oc marketing ofmanufoctu",d goods;
• income derived on account of inte",:Jt on ",ving dopo,its. fixed doposits oc term deposits and ,ru.n of profit on tenn dopo,iu;
• income derived on account of payment from worl<en' particip"tion fund;
• income derived on account of in:rucance commi..ion;
• income cla..,ir",ble undec the head "C.pitalgooins";
• income derived on account of fee, foe profe..ional oc technical ,ervice"
• income derived on account of manufactun of ri8ar-ette, manu.aUy without any moehanical aid whaboever;
Compil<'ll by; ihmm Gali In a. sociation "ilh; Joy Saha and lIhhmudul Ha"'n Pag<' J of 29
4. Guidelines for TDS/ TCS and Regular Requirements under Income Tax
• income derived from rompen""tion agai...t acquisition of property:
• income derived on :tCCount of inte",rt on ""vinl!" insmunents;
• income derived on account of running of brick field;
• income derived on :tCCount of ,ervice, "'nde...,.j by the docton ;
• income derived on :tCCount of oommi"ion of letter of credit;
• income derived on account of mrvey by a :rucveyor ofgeneral in.uron"" rompany;
• income derived on account of rommi"ion, ",muneration or charge, .. a fo...ign buyer. agent;
• income from dividend"
• income derived on account of "'ndering ""rtain ,ervices;
• income derived on account of 'hippi"8 buine.. c""";e<! on both imide and oul3ide Baoglade,h by a re.ident ....,"ee;
• income derived on account ofhw ine.. of...al estote and Lmd developer;
• income derived by an eJ<j>Orter on aocount ofeJ<j>Ort of any commodity;
• income derived by a memher ofa ,tock ""change on account oflran...ction of, han., dehentu",. , mutual funds, hondo or ' e<.'llrities;
• income derived on account of oourier bu.ine.. ofa non -""ident;
• income derived on :tCCount of e:<port ca,h SIlb' idy;
• on acrount of",newal of tude lice...e;
• income derived on account of f"';";ht forward agency commi" ion;
• income derived on :tCCount of ",nbl power;
• income derived on accouot of inte",rt of Port Olli"" S,vi"8' Bank Account;
• income derived on account of ",nbl volue of vacant land or plant or machinery;
• income derived on :tCCount of adverti,ement;
• income derived by fO"'ign technkian serving in a di.:omond cutti"8 industry;
• income derived from tean,fer of ""curiti.. or mutw.l fund unit, by ' pon. or , hareholden of a company etc.;
• deduction oft.>: for .....;.,.,. from convention hall ronference ""oier. room or, as the c..e may be, hall etc.;
• deduction oft.>: from re.idents for any income in oonnection with any ..rvice provided to any fo...ign pe"on;
• income derived on account of international gateway ..rvi"" in ""pert of phone coli;
• oollection ofta:< from m anufactu...r of >oft drink;
• income derived from imurance po~cy;
• deduction oft.>: from loco! letter ofcredit (LI e);
Compil<'ll by; ihmm Gali In a. so<ialioD "ilh; Joy Saha aDd lIhhmudul Ha"'n Pag<' 4 of 29
5. Guidelines for TDS/ TCS and Regular Requirements under Income Tax
• income derived from any fee., revenue .haring. etc. from cellular mobile pbone operator;
• income from trarufer of.hare of any . tock e:.change;
• income from trarufer ohha", of comp,my li5ted in any . tock exchange;
• income derived from lea,e of property;
• deduction ofta>: from any .um paid by real estote developer to land owner.
z. Why tax is required to be deducted/ collected at source by withholding entities?
Ift:u: i. nol deducted al . ouree:
> E~perue :Ilull not be admi..ible in r..pect ofwhe", ta>: the"",n bas not been deducted in aocordance w ith the provi,ioru ofChapter VII ofthe
[TO. 1984. [Section·30]
> Notwitlutandi"ll anything oontained in .ection 82C or any 10•• or profit computed under the head "Inoome from bwine.. or profe..ion". the
amounl of di,allOW2Jlc", m ade under ,ection 30 .hal[ be treated separately ... "Income from bu,ine" or profe..ion" and tbe tax .hal[ be
payable thereon at the "'gu[ar rate. [Section· 30B]
> For acquiri"ll any ...el or con:rtitute. any ""..t and tal: has not been deducted the,..,from in accoroan"" with Chapter Vll••ucb payment .hall
be d""med to be the inoome ofthe penon re.pomible for maki"ll the payment under this Ordinan"" and cla..mab[e under the head "Ineome
from other ,ou""," in the income year in which the payment Wa.:I made. [Section·19(32)J
> Where any person fails to deduct or oollect ta>: at >ou"'" as requi<e<l. deduct or ",llect [e"er rate or amount or after deducting or collecting
fail, to pay the . ame to Ihe c",dit ofthe government . ucb penon shall be deemed to be an ..,e..ee in default. (Section· 57(lJJ
> The penon shall be liable to pay inte",;rt I;> 2% per month on the arnount "'quired to deduct. including the , aid amount. calculated for the
period from the due date of the deduction or collection to the dote of the payment ofthe arnounl to the Government T",...ury. [Section 57(2)J
> Where an a..e..ee i, in default or i. deemed to be in default in making payment ofUx. the Oeputy Commi"ioner of Tax.. may direct that. in
addition to the amount ofta>: in a!'Tean. a .um not e~ceedi"ll that arnount ,hall be re covered from the ......."" by way of penalty. (Section·
137J
Compil<'ll by ; ihmm Gali In a. so<ialion "ilb; Joy Saba and lIhbmudul Ha"'n Pag<' 5 of 29
6. Guidelines for TDS/ TCS and Regular Requirements under Income Tax
3. How deducted/collected tax shall be deposited?
The person .... pon. ible for m akiIlll deduction or collection of_ under Chapter VII of the Ordin.nee . hall p.y the ,"",ount oftn .0 deducted or
collected to the c...dit ofthe Government·
• ...mittiIlll it througb .n income tax d",ll.:m into the Bongl.desh Bonk or the Son.:li B.nk;
• transferring the :unount elertronic.:lly in the m.nner ...pecified by the Board.
4. Which deposit code shall be used to deposit the deducted/collected amount to Govenllnent Treasury?
Tn deducted by .ny company defmed in . ection 2(20} of the Income Tox Ordin.nce. 1984. Co·Ope,..tive Society. NGO .hall he deposiled to their
tax jurisdiction rode. for other organizations _ .h. ll be deposited ... per sou"", of deduction/ collodion according to the Juri,diction Order of
2017. d.>ted: 17 Aug",1 2017. The ~ ,t oftre.mry deposit rode• • nd TR Ch.:lLan fOnD.t i. attached berewith in AnneXU"e·E & F. ...,pectively.
5. When deducted/collected tax shall be deposited to Government Treasury?
As perrule 13 ofthe Income T"" Rule•• 1984, inoome tax deducted/collected at .ou"", at the time ofmakiIlll p"yment to ..IYicer ...nderer/.upplier
has to be deposited in the following manner.
Time of d eduction or e<>lle.:lion
(a) in case of deduction or collection mode in .ny month from July to
May of a )'l'"'
(b) in ca.. of deduction or collection m.de in .ny d.y from the 1i,,1 to
the twentieth d.y of/une of a )'l'"'
(c) in case of deduction or collection m.de in any other d.>te. of the
month of/une of.)'l'"'
(d) in c.,e of deduction or rollection in the 1...1 two working day' of
the month oflune or. year
Dale of a 00110 the """dit of !.be GO""l"Dment
within two weeks from the end ofthe month in which the deduction or
collection wa, made
within ..ven d.>ys from the d.te in which the deduction or oollection wa,
made
the next following d.>y in which the deduction or collection w:u made
on the .:une day on which the deduction or collection w ... made
C ompil<'ll by : ihmm Gali In a. so<ialion "ilb: Joy Saha and lIhhmudul na"'n Pag<' 6 of 29
7. Guidelines for TDS/ TCS and Regular Requirements under Income Tax
B. Other regular requirements
1. Monthly statement oftal< deduction/ collection at source under rules 18 and 21
> Every p","on who no. deducted or coUected tal: oholl fumi,h a ,tat<ment in a prescribed monner in rule. 18 and 21 of the Income Tn Rules.
198+ by 20tb day of the following month.
> Failu", to comply m ay attracla p"nalty five thou..nd taka. In tbe c...e ofa continuing default. a further penalty ofone thouoand taka for every
month or fraction the",of during which the default continu... [Section·124]
2. Requirements for payment ofAdvance Income Tax
> Advance tal: i. payable in four "'Iaol imtallment> on the 15th day of Sept<mber. December. March and June of the financial year amount
romput<d in the manner a, mentioned in , ection 65.
Conu quen co. fo r b ilu,"" to pay advance incom e tax:
> Int<rert shall be paid P 10% on ,hortfall between advance tal: paid and 75% of ...., sed tal<. [Section·73]
> May attract a p"nalty of a . urn not eJ<Ceeding the amount by which the tal: actuaUy paid by him falls ,hort ofthe amount that should have been
paid. [Section· 12S]
3. Rerum of withholding tax under section 75A:
> 1st half·yearly return ofwithholding tal: for the p"riod from 01 July to 31 December is required to be submitted within 31 January of the year
and 2nd half·yearly return ofwithholding tal: forthe p"riod from 01 January to 30 June is required to be , ubmitted within 31 July next following
year.
> The lo,t day of ,ubmi"ion may be e~t<nded up to fif:een day' by writing an application to the OCT.
> Failu", to submit may involve p" nalty under section 124 ofthe Income Tax Ordinanc<. 1984 which is amounting to 10% oflal!: imp"'ed on I...t
a..essed income or five thowand taka. whichever i. higher and in the ca.e ofa continuing default a further penalty of one thousand talt.:o for
every month or fraction thereofduring which the default continue.. [Section·124]
Compil<'ll by : ihmm Gali In a. so<ialioD "itb: Joy Saba aDd lIhbmudul Ha"'n Pag<' 7 of 29
8. Guidelines for TDS/ TCS and Regular Requirements under Income Tax
4. Statement of income by non·residents person carries on the bnsiness of operation of aircraft, as the owner or
charterer thereof
> The principal or .n .gent .hall p"'pa", and fumi.h to the OCT. within forty· five days from the 1",,1 day of each quarter of every fmandal Y"aJ".
that i. to ""y. the thirtieth day of September. the thirty·flnt day Deamber. the thirty·fi",1 day of March .nd the thirtieth day of June,
...,.pectively•...,tum in ""peet ofeach quart<r.
> Failu", to . ubmit may involve penalty under . ection 124 ofthe Income Tax Ordinan"". 1984 wbich is amounting 10 111% ofb>< imposed on l""t
...essed income or five thoWland t.ka. wbichever i. higber and in the case of a continuing default. a further penalty of one thou..nd talt.a for
every month or fr. ction thenofduring which the default continue.. ISection-124]
5. Filing ofannual payment ofsalary information
> Statements of .alary is ~uired to he .ubmitted to the ooncented DCT as per p",=ibed fonnat w ithin 31 August each Y"aJ".
> Failure to .ubmit may involve penalty under . ection 124 ofthe Income Tax Ordinan"", 1984 which is amounting 10 111% ofb>< imposed on last
......ed income or five thoWland t.ka. whichever i. higher and in the c...e ofa continuing default, a further penalty of one thous>nd talt.a for
every month or fr. ction thereofduring which the default continue.. ISection-124]
6. Filing ofiufonnation of employee's income tax return submission
> Information ...garding fi~"8 of ...,turn ofemployee••ban be .ubmitted to the concerned income b>< .uthorityby 30th day ofApril of each Y"ar.
(Section-l08A]
> Any payment made by way of ",lory to an employee for whom the . totement under .ection to8A was not provided . haD be di.allowed.
(Section-3D]
> Failure to . ubmit may involve penalty undo< . ection 124 ofthe Income Tax Ordinan"". 1984 which is amounting to 111% ofb>< imposed on last
a..essed income or five thoWland t.ka. whichever i. higher and in the c...e ofa continuing default a further penalty of one thous=d talt.a for
every month or fr. ction thereofduring which the default continue.. (Section-124]
Compil<'ll by: ihmm Gali ID a. so<ialioD "itb: Joy Saba aDd lIhbmudul Ha"'D Pag<' 8 of 29
9. Guidelines for TDS/ TCS and Regular Requirements under Income Tax
7. Statement of dividend
> St.tements of dividend i. "'quiJ"ed to be .ubmitted within 31th Augurt each year.ISection· t HI]
> Failu", to oomply may attract penalty amounting to 10% ofta>: impo..,d on last ....,•..,d income or five thou.and bk.a whichever is higher. In
the c....e ofa rontinuill8 default. a further penalty ofone thoWland bk.a for every month or f....ction thereof during which the default continue•.
[Section· lH]
8. Filing ofstatement of international transaction
> Every person who has entered into an international transaction .hall furni'h. along with the return of income. a statement of international
transactions. [Section· t07EE]
> Failu", to oomply the OCT may impo.e a penalty not exceeding two per cent (2%) of the value of each intematio""l transaction ente",d into
hy mch person. [Section· 107HH)
9. Report from an acconntant to be fun,ished for transfer pricing
> Every penon who h.. ente",d into international tramactiom accumulated ""lue of which exceed. three ero,"". and if the OCT ,..,quires to
fWIl8 "'port. it i. mandatory to file "'pori from a Charte,..,d Aocount.nt or a Co,t Management Account.nt. [Section·107F]
> Failu", to comply. the Dcr may impo.., a penalty ofa sum not exceeding th",e lakb bu. (Section· 1071]
10. Filing ofannual income tax return
> In ,ection 75 ofthe Income TOll Ominance. 198+. the penon requi",d to file an income tax ",tum for every income year within the "Tax Day"".
> "Tax Day" In the co.., ofa oompany. the fifteenth day of the , eventh month following the end ofthe income year or 15th September following
the end of the income year whe", the said fifteenth day falls befo,.., 15th Septemher. (Section· 2(62A)]
> The OCT m ay e:<tend time up to four months (two months by him,elf and further two month. with the approval of the In. pecting Joint
Commis,ioner). [Section·75(6)]
Compil<'ll by: ihmm Gali ID a. so<ialioD "ilb: Joy Saba aDd lIhbmudul Ha"'D Pag<' 9 of 29
10. Guidelines for TDS/ TCS and Regular Requirements under Income Tax
Failure 10 c<>",ply:
> The OCT may issue a notice under ..ction 77 to file n:turn. and failu", to file a return wititin tite time ~mit . pecified in the notice. the DLT may
..tirnate the toW inoome ofthe ""...."" to the be.t ofhi. judgement.
> May attract penolty. which amounts to 10% ofta>: impo,ed on t., a..e..ed inrome or five thou..nd taka. whichever is higher and in ea,e of
continui"8 default a penalty ofTk. 50 for every day. dun"8 which tite default continue•. [Section-124]
Compil<'ll by : ihmm Gali ID a. so<ialioD "ilh: Jny Saha aDd lIhhmudul Ha"'D Pag<'IOnf29
11. SI. SortiOD.l
N
... "-Rul. ,
,
,
3 50B
•
•
,
•
,
Schedule-1: TDS rate for the I'Y 2021·2022 in comparison with the I'Y 2020-2021
Changes in light of the Finance Act, 2021 in comparison with the Finance Act, 2020
,;;"""
TDSI ..
H. ad of withholdin& Withholdillfl authority TCS
doductod wh.", lito ,aid bill is
,
ofCU,tom.
Compiled by: Masnm Gazi In association with: Joy Saba and Mabmndul Hasan Page 11 of29
12. Schedule-1: TDS rate for the I'Y 2021·2022 in comparison with the I'Y 2020-2021
•• SertiOD.l
H. ad ohvitllbold.in,s WitilboidiDfl authority ID'i ~
.""-Rul. ,
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~
" = ~"
. i -
~. ~
"'"
U 520 [ 1 = ~"
L ,
. ,
"I
-F ~m~
.
U 5200 = , ,,
':~::'.
.
" '" = ~"
: ~:~ ~ ,«bon brick fi.ld
1.5 ,ocb<lo brl<k fi.ld
" '"
, =
" 5ZJj [ =
;;n: . :;;;;;;;;
. :
" '" = ~"
,
1
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'" 52N [ 1 :-;;
::::::,,';
Compiled by: Masnm Gazi In association with: Joy Saba and Mabmndul Hasan Page 12 of29
13. SI. SertiOD.l
N... &lbIlr .
21 52Q
Head ohvitllbold.in,s
Compiled by: Masnm Gazi
Schedule-1: TDS rate for the I'Y 2021·2022 in comparison with the I'Y 2020-2021
WitilboidiDfl authority ID'i
'"
,
,
In association with: Joy Saba and Mabmndul Hasan
,
,
melt pohcy hold.,-.
Page 13 of29
14. Schedule-1: TDS rate for the I'Y 2021-2022 in comparison with the I'Y 2020-2021
o. SeetiOD.l ro'l
Witllboldi"!: nl./nto. of_os (P..... ",I... to th. ","vanl ...rtion lor debil,)
.-a lbll., H. ad ohvitllbold.in,s WitilboidiDfl authority
'" 0- bl olU 2021 1m Ii l ofFA 2020
Sh2lI oollert adv:anoo inoom<: tall al
,och ",to. 001 oxooedin,l: 20% on lito
v.ru. 01 importod sood.
(a) 5% lII.n.ral "'to)
Sec 53 '" The Commi:l.ion..- of
(b) I'll. and 2% on ",,!'tain 'mportod
(a) 5% Cl!.".raI.-.to)
Coil«:bon of tall on accounl ,-
" Rul.17A
01 import of ~00<b
CUrlo"" orthe offi= = (e) n. 500 p<r ton in ""'" of import
(b) 2% 00 ""rtaio imported soods
(82C] authori<cd
ol_ito1l"
(0) n. 500 per ton io case ofimport 01 """"In ,toms
(d) 0% on ""rtain unported soods
and from Bhutan
(. ) 3% on..rtain.imported BOO<b
(I) 20% on ",rtaio imported sood.
"
Scc-53A I!
House property
Specified penon unde.
= 5% 00 ~, .....1 5% onvo.. nmt
RuI. -178 "_052(2)
5% oltotal Ifrighl received or receivabl. in o.oul of
,~ ShippiDfl b",ine.. of.
Commw ioner of CUrlo"" or Banglade,b.
'" (82C] ""ideot
...y other authority duly = Same .. brio", 3% oltotal IfriBi'1",eeived or receivabl. from
.uthori<cd ..,..,.;e.. rendered brtween two or m,,", lomsn
--
10% on "'MOO clurged orle..
Th< Dinrto. Ge...ral
""",Wed
Se<: 53B
10%00 ..rvice dtargcd or lees TeCeived
" (82C]
Re<:ruitinB ~."ts
Employment'" TUioi0B = n. 50,000 .1 the time 01",oew:al of
I"""..,
Eltport0 -wear"'~
53BB garments. tonytowei. juto
"~, Same .. brio", 0.5% of the totaIe><pOrt proceed.
;0
(82C] soods,fro=> lood =
53BBB The ChielEltecuhve Dffioo.
0,05% 00 lito value of ,barn and mutu.1 fund. and
" Member of ,tod =hange. = Same .. brio", 10% on rommw ion ....,.,ived o. ",,,,,ivable ~"
(82C] 01a ,lock oxdtange
than ,h."" and mubt21 fund.
Eltport 01anySOods eJloopt
53BBBB
knil-weora woveo ~ts.
0.5% of the total e><pOrt proceed. ofall SOOd.:t <=pI
" (82C] "nytowel. ju" BOO<b, "~, = Same .. brio",
BOO<b mentioned in ..<boo 52BB
lrozen food. veRetabl...
le.ther SOO<b. pxked food
Compiled by: Masum Gazi In association with: Joy Saba and Mabmudul Hasan Page 14 of29
15. SI. SertiOD.l
N... &lbIlr,
SlCCC.
18Ze]
'"
H. ad ohvitllbold.in,s
Compiled by: Masnm Gazi
Schedule-1: TDS rate for the I'Y 2021·2022 in comparison with the I'Y 2020-2021
WitilboidiDfl authority
"
,..
,
ID'i
'"
in =.oful. of tea by publte
In association with: Joy Saba and Mabmndul Hasan
I"".,••amount of,.rv;ceclurg<
0>:1: is "'qui.-.d to d<duct if tota! paym<nt d"".
Page 150f29
16. Schedule-1: TDS rate for the I'Y 2021-2022 in comparison with the I'Y 2020-2021
o. SeetiOD.l ID'i
Witllboldi"!: nl./nu . of_os (P..... ",I... to th. ","vanl ...rtion lor debil,)
."a lbll., H. ad ohvitllbold.in,s WitilboidiDfl authority
'" "
bl olU 20Z1 1m Ii l ofFA Z020
,,~
Dodnclian 01 sou,""" from
" [BZe]
l<eo, otc. of,urvoyon of [lSIIr.Inco company = ... , ~
e""raJ irulur.mce rom ,
S3H [S2C]
Coil«:bon of tan on ro",I..
RepmrmB Offi= Same a:I 1></0",
Diff...,nt ,..te, baHd on locobon al prop<rty. for
" ., = dotails 5O. the 5O_n S3H
ro
.. ,,~
Coil«:bon of to:!: from lea><> of
Re~B Officer = .. ..
prop<rty far.t 1
..51 10 yean
" '"
Ioures! on dep"'it of po,t Penoo =pollllibl. for
= ... , ~
affice .. bank aocoWlI ro'
.. SeeS3/ a Rental ",Iu. of....""'t land ar Speei60d p."an under
= S% ofth.=t S% af the ",nl
Rul.178S laol or . ' ._0 sip
Adverti.:lemenl bill of
" '"
Oew:lp.per ar magazine or Penoo =pollllibl. for
= .. ..
private u levision channeL ....Jting p>yment
rivato radi<l stabon etc.
Trao,f.. of,k."" or mutual
.. S3M: [BZe]
fund UDits bytlte 'p"",ar
stock EubanR' = " "
,b.",holde" of. company
h:rted on ,lock ...<:b.ant.
Trao,fer of,k.", of
" S3N [SZe] ,b.",bold.. of ,toc:k stock Eubang. = IS'll. on any B2in IS% ooany &ai0
"'~ •
Any sum pill by Tea! .,tate
Any 1'<""0 ""g2I!.d in ",.1
" S3P(S2e] ...tole or land de....lopment = '" '"
developer to land own.r
bn:li.....
Resident/ ""n·""id.ol B.Dfll.desbi rompany
........ 20%
Resident/ ""n TeSident !!angIad••bi p<~n oth..
than. company
Penoo =pollllibl. for
Havill!! 12 di~b TIN _ ........ 10%
" " Dividend. = Same a:I 1></0", Without 12 digits TIN ..._- ' "
....Jting p>yment
Provided trurt the provisian of tru.. ' _00 sh2lI not
be applicabl. to any distributiao oftu.d dividend to
• rompany ifswfIlaud divid<rtd enjoy to:!:
eumpbaD und<r the provi:liao of p",,!,apb 60 of
Part A afth. Sisth Schodnle.
" SS [S2e] Il>COme from lattery
Penoo =pollllibl. for
= ,.. , ~
ro'
Compiled by: Masum Gazi In association with: Joy Saba and Mabmudul Hasan Page 16of29
17. Schedule-1: TDS rate for the I'Y 2021-2022 in comparison with the I'Y 2020-2021
o. SeetiOD.l ID'i
Witllboldi"!: nl./ n1o. of_os (P..... ",I... to th. ","vaol...rtioo lor debil,)
.- albll., H. ad ohvitllbold.in,s WitilboidiDfl authority
'" 0- bl olU 20Z1 1m Ii lofFAZ020
" ~ 1== of llOo-"",id.nb
Specifiod p.",on ..
= Annnu",-D Ann. m ....D
....nboood in sertion S2 2
Compiled by: Masum Gazi In a ssociation with: Joy Saba and Mabmudul Hasan Page 17of 29
18. Guidelines for TDS/ TCS and Regular Requirements under Income Tax
Annexure-A
Deduction from payment to cOlltrnctors, etc. ISection-5Z!
(1) Whe", any paymenl is to bo made by a 'pecifiod porson to a reoidenl on aocounl of·
(a) o~«."Ution of a contract. othec than a contract foe providing or ...,ndering a ..,rvice mentioned in any olhec ,ection ofChaptor VII;
(b) , upply ofgoo"';
(c) maDufactu..." pro",,., or conversion;
(d) pcinting. packasing oc binding;
tho p"",on ""'pon,ible focmakiIl8lhe paymenl.haD, at tho time ofmakingSllcb payment. deduct tax al Ncb ""Ie, nol eJ<Ceoding ton p"reent (10%)
of the haso amount. as may bo p",.cnbed;
Prrwided that-
(a) the rot. of1m<.hall""fifty percent (50 9ft) hish... ifthe payoe dao:: no' have the tw<:1",,·djg it Taxpayu'. Identification N~mbtn- at the time ofmaking
the payment:
(b) <= <hall not i.e ded~ct<!d in ,..spoet ofc/ou"" (b) afsub·,."ction (J) in r<sp<t:t ofthe p~rcho«! ofdir=/: mot<rials that constitut<! costafsala; oc cost
ofgoods mid ofa trading company ora monu/achJring company, a. the ca«! may i.e;
(bb) the rot. afrox <hall "" 509ft ifrfty pen:ent) hjgha ifthe payoe do.. not <=eive payment by bank transfer or by mobile financial servi=. or any
o,her djgitGl mrons opproV<!d by the Banglad..h Bank:
(c) whe", any imparUd goods an whkh <= has ban paid at source undec section 53 is rupplied, 1m< at source on the Mid supp(y <hall "" B . A. wh"""
~ = the omo~nt oft"" paid undersection 53,
B = the ama~nt ofrox applicable under this section ifno <= were paid under section 53,
(d) whe", any goods on whkh t"" haslJeen paid at.ource ~ndec section 53£ i"upplieti <= at so~rce on the said wpp(y .hal/i.e B - A. whe",·
~ = the amountoft"" paid und... se<tWn 53£.
B = the amount ofrox applicable under 'his section ifno <= w"'"" paid under section 53£:
Pr<>vided that in ca«! ofthe good. rupplied by any dh;,riburor oc any othec person ~ndec a conl1'<>ct as referred in sub·sectian (3) ofsection 53£.
'he to"" -B" as mentioned in parag.-aph (d) .hal/i.e camput<!d a. fallows:
B=(the ",,/ling pri<:e ofthe company ro the dirtributoc oc the other penon a• ..qerred in section 53£ (3)) x 79ft " 59ft.
(2) [n this ,.ction·
(a) the specified p"",on moans·
Compil<'ll by; ihmm Gali In a. so<ialioD ..ilh; Joy Saha aDd lIhhmudul Ha"'n Pag<'18of29
19. Guidelines for TDS/ TCS and Regular Requirements under Income Tax
(i) the Governme n~ oc any authority. oorpocation oc body of the Govemmen~ includiIl8 its unit" the activities of wbicb "'" authorized by any
Act. Ominance. Omer oc instnunent having the force of law in Banglad..h;
(ii) a pcoject. programme or activity whe", the Government has any financial or opecational involvement;
(iii) a joint ventu", or a consortium;
(iv) a oompany "" defined in clause (20) of ",<lion 2 ofthi. Ordinance;
(v) a oo-opecative bank;
(vi) a oo-ope"tive .ociety;
(vii) a financial institution;
(viii) a Non-Government Or-gani1>tion "'giste",d with the NGO Affain Bu",au or a Micro C.-edit Or-gani"tion having licence with Micro C.-edit
Regulatory Authority;
(ix) a .cbooL a college. an institute or a univenity;
(~) a bo.pilaL a clinic or a diagnostic ",nter;
(~i) a trust or a fund;
(~ii) a firm;
(~iia) an "".ociation of persons;
(~iii) a pub~c- private partlle,."hip;
(~iv) a fo"'ign contractor. a foreign enterprise or an a..ociation or a body esbblished outside BaIl8lade.b;
(~v) any e-commer", pbtform. nol being any othec :rpecified pe",ons, called by whatever name haviIl8 annual turnover exceeding Taka one
<.TO"'; and
(~vi) any artificial juridical penon not mentioned above;
(b) "contract" include. a sub-contract. any subs«juenl contract. an "-8reement or an .,.cangement. whether written oc not;
(e) '~e amount" mean. the higher ofthe-
(i) rontract value; or
(ii) bin oc invoice amount; or
(iii) payment;
(d) "payment" include. a tran.fer. a c",dil or an adjustment ofpaymenl oc an ordec or instruction of malting p"yment.
Compil<'ll by ; ihmm Gali In a. so<iation ..ilh; Joy Saha and lIhhmudul Ha",n Pag<'190f29
20. Guidelines for TDS/ TCS and Regular Requirements under Income Tax
The rate ofdeduction ofiucome tax uuder sectiou 52 shall be the following:
Deduction of tax from payment to contractors, etc. IRule-16)
(I} The rato of deduction orincome tax undor ,«tion 52 ,ruoU be the following-
(a) :rubject to dause (b). in case of a payment made undor mb·. ection (I) of ,ection 52. the deduction on p.oyment , haU be at the rate 'pecified in the
Table·1 below: -
Tabl....1
(b) the rato ofdeduction from the foUowing da.." , ofpe,.,on. ,ruoll be at the rato . pecified in the Tabl....2 below:
Tabl....2
• on any
(2) The rato oftax undee ,ub· ruIe (1) ,hall be fifty pe=nl (50%) highee if the pay.. doe. nol have twelve·digit Taxpayer . Identification Numbee at
the time ofmaking the payment
(3) The eato of tax undee :rub·rule (1) . ruoU be fifty peecent (50%) highee ifthe p"yee doe. not eeceive paymenl by bank tl"amfee or by mobile flJl.Oncial
.ervice, oe any othee digiW mea... approved by Banglad."h Bank:
Compil<'ll by: ihmm Gali In a. so<ialion ..ith: Joy Saha and lIhhmudul Ha",n Pag<'20of29
21. Guidelines for TDS/ TCS and Regular Requirements under Income Tax
(+J Wbe", the p"yee or the income ofthe p"yee. which is mbject to bx .t sou= under section 52. i. exempted from bx or is subject to a reduced bx
...te in an income yeo<. the Board m.y. on an .pplic.tion m.de by the p.yee in this beh.lf. give a certificate in wnti"8 th.t the payment ,..,fe"...,d to
section 52 for that income yeo< shall be made without any deduction or with deduction .t • proportionately ...,duced rat< , as the calle m.y be.
Annexure-B
Deduction from the payment of certain se.'Vices [Section·52AA)
(1} Whe", any payment i. to be m.de by a .pecified penon to a ",.ident on acrount of. sel"Vice as mentioned in this .ection. the person ""poDllible
for malting the payment ,hall at the time of makin8 such payment deduct income tal: at the rote specified in the Table below: .
...
'0. Descriptio n of semce and payment
Ii. Cleani"8 ..,rvice:
iii. Collection and ",covery . ervice:
iv. Pnvate ",runty ",!'Vice:
v. Manpowersupply ,ervice:
vi. C",ative media sel"Vice:
Public ",l.tions ,ervice:
Event management ,ervice:
iI. Training. worbbop. etc. organi....tion and man"8ement sel"Vice:
x. Courierservice:
xi. Packing and 'hifting ,emce
Table
Any other ..,mce of ,imi!>r nature·
(aJ on commission or fee~_______________________+
____l~~____~___"%~___
C ompil<'ll by : ihmm Gali ID a. sonatinD "ilb: Joy Saha aDd lIhhmudul Ha"'D Pag<' 21 onl'
22. Guidelines for TDS/ TCS and Regular Requirements under Income Tax
DeK riplio n of oemce and paymenl
ride
Pro.ided ,hat ifthe amount for "",."ice. men,umod in SL No.3 and 4 afthe Table .how. both commiuian arfee and gross bill amoont faX .hallbe the
hisher amount betw""n (i) and (1i) ..he""
(1) "'" cal",lat<!don cammi,..ion orfee applyi"IJ the ,..,Ievant rnt<! in the table; and
(1i) B >: C>: D. whe,..,-
B = Gro#billamaunt
C= 10'16 far SL 3 and 2.5'16 for SL4. and
D = rot<! ofta>: applicable an comm;rnon orfoe:
Pro.idedfurther that the to te of"'".hall be fifty percent (SO '16) higher ifthe payee doe. nathaw: a twelve-digit TtIXpayer·. IdentifiCfltian Number a' the
timeofmaking 'he payment:
Pro.ided further that wh.,.., 'he Board. an an applicatian mad. in thi. behalf. give. ccrtificat<! in WTiti"IJ tha' the perwn ,..,nderi"IJ .uch ."rvic. u
otherwi.. excmpWfrom tax under any pravuion afthi. Ordinance. the payment "'forrcd ta in thi.sectian .hallbe mode withou,anydeductian or with
deductian at a le..er raf<for that inrom. year.
Compil<'ll by: ihmm Gali ID a. so<ialioD "ilh: Joy Saha aDd lIhhmudul Ha"'D Pag<' 21 on9
23. Guidelines for TDS/ TCS and Regular Requirements under Income Tax
(2) [n this ,ection-
(a) ",,,,,cified pel"Son" .hal[ h.ve the ..m e meani"8 as in clanoe (a) of ,ub-..,ction (2) of.ection 52;
(b) "contract" include•• sub-rontr.c~ any subse<juenl oontract, an "8",ement or .n 'rTan8emen~ whether written or no;
(c) "I».. amount" me.n. the hiBb-er ofthe-
(i) oontract value; or
(ii) bin or invoice amount; or
(iii) p.yment;
(d) "p.ymenl" include. a tran, fer. a c",dil or an adju,tment of""yment or an orner or insb'uction of maltin8 "")'Inent;
(e) "profe..ional servi""," means-
(i) ,ervices ",ndered by a doctor;
(ii) services ",ndered by a p",.,on carrying on any profe"ion or any other ..rvicos applyin8 profe..ional knowled8e.
Deduction from payment on account of local letter of credit (Section-S2U)
Annexure·C
(I) The bank or any other financial imtilution enendin8 any credil facility under a local letter ofcredit or any other financin8 "II"",ment. not bein8 a
financing arran8emenl under mb-,ection (2). for purcl»sinB any 800d, in Banjlade'h by a penon (he"'in.afUr refelTed to a, "Person A") from
any pe,.,on (hereinafUr refernd to as "Penon B1 for the purpo,e oftr.dinJ. or of ""elli"8 afUr proce.. or ronve,.,ion ,hall deduct. . 1 the time
of payin8 or "",ditin8 to Per,on B. tax at the rate ofth"", p"reent (3%) ofthe amount so paid or credited in relation to the purchase by Pel"Son A.
(2) The I»nk or .ny other financial inslitution extendi"8 any credit facility to a d"tributor under a financin8 al"T.n8ement in which a p",.,on
(he"'inafter referred to as · Pe,.,on C") receive, paymenl' from such bonk or the fmancia[ in,titution a8ains! the invoice or sale of 8000S to its
distributor (he"'inafter ",felTed to a, "Penon D1 ,baD deduct, al Ihe time ofpayin8 or creditin8 paymenl to Person C. tax al the rote ofone percenl
(1%) ofthe amount.., paid or credited in ",lation to the 80mb invoiced to Penon D.
(3) The tax sball be deducted at the rate oflwo p""",nt (2%) in the case. of[ocalletter of credit or any other financin8 "II",ement op"ned or made for
the purebo.., or procu",menl ofnee. wheat. patoto. onion. 8arlie. peas. chickp"... lentils. Binger. turmenc. dried chillies. pulse•• maize. «>o,.,e flour.
flour. ,al~ edible oiL 'U8"'. black P"Ppee. cinnamon. carnamom. clove. d.te. ca"ia leaf. computer or computer a"""..ones. jute. cotton. yam and
all kind. offroits.
(4) Nothing in th" section , hall limit the applicability of ,ection 52.
Explanation. - For the purpo.. of thi, ..,elion. "di, tributo..- means. penon who perform. the function of supply of fini ,bed 8000, produced by
another p"n on to the end cw lomer directly or througb any other intermediary.
Compil<'ll by: ihmm Gali In a. sonatinD "ilb: Joy Saba aDd lIhbmudul Ha"'n Pag<' 23 anI'
24. Guidelines for TDS/ TCS and Regular Requirements under Income Tax
Annexure·D
Deduction from income of non·residents (Section·561
(i) Subject to the provisioM of .ub·..,ction (2). the 'pecified pe""on oc any other penon ""ponsible for malti"8 p~yment to ~ non·..."ident of any
amount which conrntute. the income of:rucb non·",.ident eball!eable to tax underthis Or-dirumce shall unle...ucb pe""on i, hirn",lfli.able to pay tax
the",on a. "8ent, at the time ofmaking ,ueh payment, deduct tax on the amount ,a p~yable at the c~te••pecified below:
Compil<'ll by: ihmm Gali ID a. so<ialioD "ilh: Joy Saha aDd lIhhmudul Ha"'D Pag<' 24 of21'
25. Guidelines for TDS/ TCS and Regular Requirements under Income Tax
I'Tavided that wh~n any Cflpi141 gain ari",rfrom <h~ trt"'sfrr ofany rha,., ofa company. the penon or the authority. ar th~ ca", may b<!. ,.,rl"'nribl~
for effecting the tTanrf~r ofrha,.,..hall not give any eff6:t in ,.,rpectofruch tran<frriftax an rueh CIlpif<llgain har not bun paid.
(2) Whe",. in ""ped of ~ny payment unde.. this section. the Ik»rd. on an app~cation made in thi, beb~lf. i, ..tislied truot due to tax treaty or any other
",a,on the non-re.ident is not be l;"ble to pay any tax in Baoglade,b. or is ~able to pay tax at a ",doced rate in B.ngl.d..h. the B""rd may i,me .
certific.te within thirty days from the d~te of"""'ipt of mch appli""tion accompanied by all the dOCllment, a, reqoi",d by the Board to the effect truot
the payment ",fen-ed to in ,ub-,ection (1) ,ban be made without ~ny deduction or. in ~pplicable c..... with a deduction at the ",duced r.te a,
mentioned in the ""rtificate.
(2A) Ta>: deducted under thi, ,ection ,hall be deemed to be the minimom tax liability ofthe pa)7"e in re.pect ofthe income for wbich the deduction i,
made. ~nd ,hall not be ,ubject ofrdond orset offor .n ~djwtment ag.:oinst ~ demand
(3) For the purpo,e of thi, ,ection -
(i) ' speeilied pe....on· 5hal1 have the same me,ming '" in claose (~) ohub-section (2) of ",ction 52 oftbis Ordirumce; ~nd
(ii) 'p~yment"" includes a tr~mfer. a credit. an adjwtment of payment or ~n order or instruction ofmaking p.yment.
Compil<'ll by: ihmm Gali ID a. so<iatioD "ilb: Joy Saba aDd lIhbmudul Ha"'D Pag<' 25 anI'
26. Guidelines for TDS/ TCS and Regular Requirements under Income Tax
Annexure·E
Tax Deposit Code
Na m e oftbe Zone Income tax Companies Income tax otber tba n Company Otbe r Fees
Taxe. Zone· l. Dbako l ·lH1·000 l ·Olln 1·1141·0001·0111 1·1141·0001· 1876
Tax.. Zono-2. Dbako 1·1H1·0005·010 1 1·1141·0005·0111 l ·lH1·0005· 1876
Tax.. Zono-3. Dhako 1·1141·0010·0101 1·1141·0010·0111 1·1141·0010· 1876
Tax.. Zono-4. Dbako 1·1141·0015·0101 1·1141·0015·0111 1·1141·0015· 1876
Tax.. Zono-5. Dbako 1·1141·0020·0101 1·1141·0020·0111 1·1141·0020· 1876
Tax.. Zone·6. Dbako 1·1141·0025·0101 1·1141·0025·0111 1·1141·0025· 1876
Taxe. Zone·7. Dbako 1·1141·0030·0101 1·1141·0030·0111 1·1141·0030· 1876
Tax.. Zono-a. Dbako 1·1141·0035·010 1 1·1141·0035·0111 1·1141·0035· 1876
Tax.. Zone·9. Dhako 1·1141·0080·0101 1·1141·0080·0111 1·1141·0080· 1876
Tax.. Zono-lO. DlLoka 1·1141·0085·0101 1·1141·0085·0111 1·1141·0085· 1876
Tax.. Zono-11. DlLoka 1·1141·0090·0101 1·1141·0090·0111 1·1141·0090· 1876
Tax.. Zone·12. DlLoka 1·1141·0095·0101 1·1141·0095·0111 1·1141·0095· 1876
Taxe. Zone·13. DlLoka 1·1141·0100·0101 1·1141·0100·0111 1·1141·0100· 1876
Tax.. Zono-H . DlLoka 1·1141·0105·010 1 1·1141·0105·0111 1·1141·0105· 1876
Tax.. Zone·15. DlLoka 1·1141·0110·0101 1·1141·0110·0111 1·1141·0110· 1876
Tax.. Zono-l. Chattosram 1·1141·0040·0101 1·1141·0040·0111 1·1141·0040· 1876
Tax.. Zono-2. Chattosram 1·1141·0045·0101 1·1141·0045·0111 1·1141·0045· 1876
Tax.. Zone·3. Chattosram 1·1141·0050·0101 1·1141·0050·0111 1·1141·0050· 1876
Taxe. Zono-4. Chattosram 1·1141·0135·0101 1·1141·0135·0111 1·1141·0135· 1876
Tax.. Zono-Khulna 1·1141·0055·010 1 1·1141·0055·0111 1·1141·0055· 1876
Tax.. Zone·Raj. hahi 1·1141·0060·0101 1·1141·0060·0111 1·1141·0060· 1876
Tax.. Zono-Rangpur 1·1141·0065·0101 1·1141·0065·0111 1·1141·0065· 1876
Tax.. Zono-Sylhet 1·1141·0070·0101 1·1141·0070·0111 1·1141·0070· 1876
Tax.. Zono-Barishal 1·1141·0075·0101 1·1141·0075·0111 1·1141·0075· 1876
Taxe. Zone·Ga:ripur 1·1141·0120·0101 1·1141·0120·0111 1·1141·0120· 1876
Compil<'ll by : ihmm Gali In a. so<ialioD "ith: Joy Saha and lIhhmudul Ha"'n Pag<'26of29
27. Taxe. Zone-Boguro
Taxe. Zone-CumiILI
Taxe. Zone-Mymeruingh
La'l!e Taxp')"'T Unit (LTU)
Central Survey Zone
Tax.. Appeol Zone-2. Dhak.:o
Tax.. Appe.l Zone-3. Dhak.:o
Tax.. Appe. l Zone-4. Dhak.:o
Tax.. Appe.l Zone-Ch.ttog",m
Tax.. Appe. l Zone-Khuln.
Tax.. Appeol Zone-Raj. h.:i.hi
T";hun.:ol Fee
Compil<'ll by: ihmm Gali
Guidelines for TDS/ TCS and Regular Requirements under Income Tax
1-11+1-01+0-0llH
1-11+1-0130-010 I
1-1141-0125-0101
1-11+5-0010-0101
1-11+5-0005-0101
, ;
1-1141-01+0-0111
1-1141-0130-0111
1-1141-0125-0111
1-1145-0010-0111
1-1145-0005-0111
1-1143-0005-1816
1-1143-0010-1816
1-1143-0035-1816
1-1143-0020-1816
1-1143-0025-1816
1-1143-0(J.40-1816
1-1143-0015-1816
ID a. so<ialioD "ilh: Joy Saha aDd lIhhmudul Ha"'D
1-1141-0140-1816
1-1141-0130-1816
1-1141-0125-1816
1-11+5-0010-1816
1-1145-0005-1816
Pag<'27 of29
28. Guidelines for TDS/TCS and Regular Requirements nnder Income Tax
Tb~ D~pDtyCommi••ioD~ r ofTax~.
Taxe. Cin:l~-O 1
Taxe. ZOD ~-OI
DbaJu..
Anllexure-F
61'11., "HI"I
1i1, ~ ~"It '1l (tll'l, ~ 0" i2'1J) I..,..,,,, I
-
Tax zone code [f vendor is a com~ny then-OlOl, if other than comJ>ilny then ~[l[
01·1·1, 1·1 1,1,1,1 ·1 1,1·1,1 ·1
~*'tfl~~ -~ fioel"" '11'1 "'~
~."'..., -~ ~ .,..,. -m"'f,,", ~
"'. I 01<"",_ 1"1(+'1 : 1
11
~ tt'fI_ ~ '!<I$ ~ '!<I$ fiowt I _ , C"f-~ " " .....
'!<I$ '11'1 " lRl'lI , ... - "~""I. >ri'O",
'tf>f, ....rfi ,,1i..Rr , --, ,,-,.
Mr. Karim y:yz ComJ>ilny Um~ed Tax Deducted at
Accounts and Rnaoce Sou",e under
ABC Com~ny Umited sectioo 52 against
Golshan-I, Dhaka
- ''''
st.Itione<y
="
10,000 ,00
""'... 10,000 ,00
~~) I Ten Thousand Only
;m_""" ~lit''''Ii.
-. c8-<> '- ~~ ,1<,''11
019 ~f"' I~~ ~
"". >I "II1lit -.. """-'"' ,....,.... -.Ii.r.~.....-..lim ~ I
.. I • '" _ C"I'!JO" .,.i,"..,..iii...,.. "'«,_'.'"_l'""!J!I_~ I
Compiled by: Ma.sum Gazi In association with: loySaha and Mahmudul Hasan Pa~~ 28 of29
29. Guidelines for TDS/ TCS and Regular Requirements under Income Tax
References
1. The above presentation is prepared based on:
i. The Income Tax Ordinance, 1984 and the Income Tax Rules, 1984;
ii. Finance Act, 2021;
iii. SRO No. 173/2021 (Amendment of Rules).
2. The green color represents changes/amendments, made by the Finance Act:, 2021 and SROs published during the month of June
2021.
Declaration
Thi. documenti. P""p"1"ed on 03 July 202 1. ifany changes are made bythe National Boanl ofRevenue afterwanl. then tho.. new prornionsI onle...
•ball pJ"el'ail.
!fyou have any query, YOIl can communicate bye-mail at: masumgazi613@gmail.comoron
LinkedIn: https://www.linkedin.com/ in/ taxprofessionalbd/
Thank You
Compil<'ll by: ihmm Gali In association "ith: Jay Saha and lIhhmudul Ha",n Pag<'29 af29