The Income Tax Rules, 1984

INCOME TAX MANUAL
PART-II
The Income Tax Rules, 1984
(As amended July, 2019)
Compiled By: Masum Gazi

About This Book
This book is intended to find out any rule and sub-rule easily by anyone dealing
with taxation matters in Bangladesh. To make the book more useful to the user,
I have incorporated a clickable table of contents and Bookmark. I have also
incorporated omitted rule and sub-rule in red colour and changes introduced by
SRO in 2019 in green colour.
Disclaimer: If any context of this book makes contradiction with any official
publication of National Board of Revenue (NBR)/Govt., the context of official
publication shall be prevailed.
Compiled by :
Masum Gazi
Senior-Assistant Manager
Taxation & Corporate Affairs
ACNABIN Chartered Accountants
LinkedIn: masumgazi613
e-mail: masumgazi613@gmail.com
Mobile: +88-01935-131132

The Income Tax Rules, 1984 I.T. Manual, Part-II
1
Compiled by: Masum Gazi
THE INCOME TAX RULES, 1984
As amended July, 2019
1. Short title. —...................................................................................................................................6
2. Definition. —...................................................................................................................................6
3 Time limit for registration of firms. —.............................................................................................6
4 Form of application. — ....................................................................................................................7
5 Order regarding registration of firms. ---.........................................................................................8
6 Form of declaration of partners of a firm. --- ..................................................................................8
7. Firms to maintain accounts, etc.—.................................................................................................8
8. Maintenance of accounts by doctors, legal practitioners, etc.- .....................................................8
8A. Maintenance of account in a bank by the owner of house property. -......................................11
9. Rate of exchange. —.....................................................................................................................11
10. Particulars to be furnished on interest on securities by a person other than the Government. –11
11 Form for application for a certificate to deduct tax at a lesser rate, etc.---................................12
11A. Form of certificate under section 53(A) of the Ordinance. -....................................................12
12. Particulars to be furnished by persons making deductions at source. — ..................................12
13. Time limit for payment of tax deducted at source. —................................................................12
14. Manner of payment of tax deducted at source. — ....................................................................13
15. Prescribed arrangements for deduction of tax from dividends. ---............................................13
16. Deduction of tax from payment to contractors, etc.— ..............................................................13
17 Deduction of tax from indenting and shipping agency commission. - ........................................15
17A. Collection of tax from importers. —.........................................................................................15
17B. Deduction of tax from income from house property. ---..........................................................28
17BB. Deduction of tax from rental value of vacant land or plant and/ or machinery.--.................28
17C. Collection of tax from income derived on account of export of manpower— ........................28
17D. Collection of tax on sale prices of goods or property sold by public auction- .........................28
17E. Deduction of tax from payment to film actors and actresses- .................................................29
17F. Deduction of tax from travel agency commission ....................................................................29
17G. Deduction or collection at source from commission or fees. ---..............................................29
17H. Deduction of tax on interest on saving deposits, fixed deposits and term deposits. —..........29
17I. Collection of tax on transfer of Property...................................................................................30
17II. Collection of tax on transfer of property. -...............................................................................30
17J.Collection of tax from exporters. –.............................................................................................33
18. Issuance of certificate, etc. of tax deduction and collection. -...................................................33

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18A. Certificate of deduction of tax under section 50 (1B). -...........................................................37
19. Company to furnish a statement regarding payment of dividend. —........................................37
20. Statement regarding payment of interest other than interest on securities. — .......................38
21. Statement of deduction of tax under the head “Salaries...........................................................39
22. Commissioner’s power to permit employer to deduct tax under the head “Salaries” in lump sum
every month and submit yearly statement.—..................................................................................40
23. Persons responsible for making payments under the head “Salaries”. —.................................41
23A statement regarding filing of return by employees. - ...............................................................43
24. Return of income.—....................................................................................................................44
24A. Return of withholding tax-........................................................................................................62
25. Statement of assets and liabilities -............................................................................................67
25A. Statement of expenses relating to the life style. -....................................................................70
25AA. Declaration under section 19A for special tax treatment......................................................71
25AAA. Statement of assets and liabilities for individual having income from salary. ....................72
25AAAA. Statement of assets and liabilities for individual having income not exceeding taka three lakh
from business or profession. - ..........................................................................................................75
26. Notice of demand.—...................................................................................................................77
27. Form of appeal to the Appellate Joint Commissioner. —...........................................................78
27A. Form of appeal to Commissioner (Appeals).— ........................................................................79
27B FORM OF APPLICATION TO THE TAXES SETTLEMENT COMMISSION.--.....................................81
27C. Form of application for Alternative Dispute Resolution.-- .......................................................81
28. Form of appeal to Appellate Tribunal.— ....................................................................................81
29. Form of application for reference to high Court Division.— ......................................................82
30. Determination of income from business when such income is also partially agricultural. — ...83
30A. Determination of income from transfer of export quota of garments.-..................................83
31. Computation of income derived from the sale of tea.—............................................................83
32. Computation of income derived from the sale of rubber. —.....................................................84
33. Valuation of perquisites, allowances benefits............................................................................84
33A. House rent allowances receivable in cash.— ...........................................................................84
33B. Rent free accommodation.— ...................................................................................................84
33C. Conveyance allowance receivable in cash with no conveyance facility.— ..............................85
33D. Conveyance provided for personal or private use.—...............................................................85
33E. Additional conveyance allowance:– .........................................................................................85
33F. Conveyance used partly for personal and partly for business purpose.- .................................85
33G. Free or concessional passage for travel abroad or within Bangladesh.— ...............................85
33H. Entertainment allowance.—.....................................................................................................86

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33I. Medical expenses.- ....................................................................................................................86
33J. Other benefits.—.......................................................................................................................86
34. Computation of income of a person residing outside Bangladesh.—........................................86
35. Computation of income from transactions with non-residents.—.............................................87
36. Application for refund.—............................................................................................................87
37. Recognition of association of accountants, registration of income tax practitioners, etc., by the
Board.—............................................................................................................................................87
37A. Form for publishing list of highest taxpayers.—.......................................................................89
38. Procedure for self assessment...................................................................................................89
38A. Special provision for contractors…………………………………………………………………………………………89
38B. Procedure for spot assessment.—............................................................................................90
39. Computation of income of a contractor, etc., of an oil company residing out of Bangladesh.—91
40. Form of application for accelerated depreciation.—..................................................................92
40A. Form of application for accelerated depreciation allowance under paragraph 7A(2)(a) of the Third
Schedule to the Ordinance.—...........................................................................................................94
41. Particulars for depreciation allowance. —..................................................................................95
42. Purchase of capital asset by Government.—..............................................................................97
43. Application for recognition of a provident fund.— ....................................................................98
44. Date of recognition of a provident fund.— ................................................................................99
45. Form of appeal.— .......................................................................................................................99
46. Preparation and maintenance of provident fund accounts, etc.—..........................................100
47. Furnishing of an abstract of the provident fund account of an employee.— ..........................101
48. Particulars of accounts of employee participating in provident fund.—..................................101
49. Investment of contributions.—.................................................................................................101
50. Withdrawal from the provident fund.—...................................................................................102
51. Repayment of withdrawals, etc.— ...........................................................................................103
52. Interest on repayment of withdrawals and mode of recovery.—............................................103
53. Withdrawal at the time of leave preparatory to retirement,— ...............................................104
54. Supply of certified copy of accounts maintained outside Bangladesh.— ................................104
55. Limitation on contribution by a shareholder who is an employee,—......................................104
56. Effect of assignment or charge upon his beneficial interest in a recognised provident fund.—104
57. Effect of withdrawal of recognition.—......................................................................................104
58. Restrictions as respects contribution, etc., by the employers.—.............................................104
58A. Application for approval of a gratuity fund.—........................................................................105
58B. Return, statements, etc., that may be required to be furnished.—.......................................105
58C. Limits on contribution by the employer.—.............................................................................105

4
58D. Investment or deposit moneys of a gratuity fund.—.............................................................106
58E. Treatment of consideration in lieu of assignment, etc. of beneficial interest.—...................106
58F. Circumstances in which approval may be withdrawn.—........................................................106
59. Form of application for seeking exemption from tax to be made by a company.—................106
59A. Form of application to be made by a company for exemption from tax under section 46B of the
Ordinance.—...................................................................................................................................108
59AA. Form of application to be made by a physical infrastructure facility for exemption from tax under
section 46C of the Ordinance- ........................................................................................................110
59B. Form of application of tax exemption for foreign technician. —...........................................112
60. Application by company or other body corporate for approval by the Board for exemption of
investments by an assessee not being a company-........................................................................114
60A. Application by an insurance company or approval by the Board for exemption of investments by an
assessee not being a company.--....................................................................................................114
60B. Application by a body corporate being a finance corporation sponsored by the Government for
exemption of investments by an assessee not being a company ..................................................114
61. Form of tax clearance and exemption certificate, etc.— .........................................................114
62. Production of certificate of tax clearance, etc., before any officer of customs.—...................117
62A. Form of certificate under section 53AA.- ...............................................................................117
Every certificate under section 53AA of the Ordinance shall be made in the following form:......118
63. Exemption from production of tax clearance certificate. —....................................................119
64. Application for a certificate for transfer of property.- .............................................................119
64A. Form of certificate.—..............................................................................................................119
64B. Twelve-digit Tax payer’s Identification Number.- ..................................................................120
64BB. Verification of the authenticity of twelve-digit Taxpayer’s Identification Number. ............123
64C. Tax Collection account number.-............................................................................................123
65. Amount or rate for allowance on entertainment expense.–....................................................127
65A. Allowance in respect of expenditure on foreign travels for holidaying and recreation. —...127
65B. Rate of allowances in respect of publicity and advertisement expenses.-- ...........................127
65C. Rate of allowances in respect of expenditure on distribution of free samples.—.................127
66. Standard of a “tourist industry”.—...........................................................................................128
67. Search and Seizure.— ...............................................................................................................128
68. Modes of recovery of taxes.- ....................................................................................................131
69. Appeal from Order by Tax Recovery Officer-............................................................................155
70. Determination of arm’s length price under section 107C. .......................................................157
71.Factors to be considered in judging comparability.- .................................................................159
72. Most appropriate method.-......................................................................................................160
73. Information and documents to be kept and maintained under section 107E .........................160

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74. Report form a certified accountant to be furnished under section 107F……………………………..162
75. Form of report to be furnished under section 107F.-...............................................................162
75A. Statement of international transaction to be furnished under section 107EE.-....................163
CORRESPONDING RULES AND SECTIONS........................................................................................167

6
THE INCOME TAX RULES, 1984
[Published in the Bangladesh Gazette, Extraordinary dated the 14th January,1985.]
GOVERNMENT OF THE PEOPLE’S REPUBLIC OF BANGLADESH
NATIONAL BOARD OF REVENUE
Dhaka, the 14th January, 1985
No. S.R.O. 39-L/85.—In exercise of the powers conferred by section 185 of the Income Tax
Ordinance, 1984 (XXXVI of 1984), read with sub-section (4) of that section, the National Board of
Revenue is pleased to make the following rules, namely: —
1. Short title. —
These rules may be called the Income Tax Rules, 1984.
[2. Definition. —
In these rules, unless there is anything repugnant in the subject or context, –
(a) “certificate” means a certificate forwarded to the Tax Recovery Officer by the Deputy
Commissioner of Taxes, issued under section 138 of the Ordinance, for the recovery of arrears
under these rules;
(b) “defaulter” means the assessee mentioned in certificate;
(c) “execution”, in relation to a certificate, means steps taken for the recovery of arrears under
these rules in pursuance of a certificate;
(d) “officer” means a “public officer” as defined in the Code of Civil Procedure, 1908 (Act V of
1908), or a “public servant” as defined in section 21 of the penal Code (Act XIV of 1860), including a
person subordinate to the Tax Recovery Officer whom the Tax Recovery Officer authorises to
execute an order of attachment or sale or arrest:
(e) “Ordinance” means the Income Tax Ordinance, 1984 (XXXVI of 1984);
(f) “property” includes movable or immovable property, including shares, debentures, or interest in
any company or any actionable claim;
(g) “section” means a section of the Ordinance;
(h) “share in a company” includes stock, debenture stock, debentures and bonds.] sub. By S.R.O No.81-
Law/2007, dated: 20/05/2007
[3 Time limit for registration of firms. —
The application for registration of a firm under section 111 of the ordinance shall be made within
one month of the end of the income year relevant to the assessment year for which registration is
sought:
Provided that the Deputy Commissioner of Taxes may entertain an application made after
the expiry of this time limit if he is satisﬁed that the ﬁrm was prevented by sufficient cause from
making the application within the specified time.

7
4 Form of application. —
The application referred to in rule 3 shall be made in the form annexed to this rule and shall be
signed and verified be all the partners (not being minors) personally and by the legal representative
of any partner who is deceased.
Form of application for registration of a firm under section 111 (2) of the Income Tax
Ordinance, 1984
To
The Deputy Commissioner of Taxes,
……………………………………………………..
Date…………………………..
Assessment year………..
Name of the Firm……….
Address:…………………….
1. We hereby apply for registration of our firm under section 111 (2) of the Income Tax Ordinance, 1984
(XXXVI of 1984), for the assessment year ----------- .
2, A certified copy of the instrument of partnership by which the firm is constituted together with a
copy thereof is enclosed. The required particulars are given in the attached Schedule.
3. We do hereby certify that the profits (or loss) of the income year ending on ------------ have been
divided among or credited (and in the case of loss, debited) to the accounts of partners as shown in the
attached Schedule.
Names of partners and addresses:
(1) ……………………………………………. (Signatures) (1) …………………………………………….
(2) ……………………………………………. (2) …………………………………………….
(3) ……………………………………………. (3) …………………………………………….
(4) ……………………………………………. (4) …………………………………………….
VERIFICATION
We declare that to the best of our knowledge and belief the information given in the above declaration
is correct and complete.
Signatures of partners: (1) -----------------
(2) -----------------
(3) ....................
(4) ....................
Notes: This application and the verification must be signed by all the partners (not being minors) and by
the legal representative of any deceased partner.

8
THE SCHEDULE
Particulars of apportionment of income, profits and gains (or loss) of the business of profession in
the income year ending on-------------between the partners who were entitled to share in such
income, profits and gains (or loss)
Sl. No.
Names
of
Partners
Address
Interest on
capital (or
loans), if any
[see Note (1)]
Salary,
Commission (or
other
remuneration)
from the firm
[see Note (1)]
Share in the
balance of
profits (or
loss)
[see Note (2)]
Remarks
1 2 3 4 5 6 7
Notes. (1) If the interest, salary, commission/or other remuneration is payable or allowable only if there
are sufficient profits available, this fact should be noted against the appropriate item in the remarks
column.
(2) Were any partner is entitled to share in the profits but not liable to bear a similar proportion of any
losses, this fact should be noted in the Remarks column.
5 Order regarding registration of firms. ---
(1) If the Deputy Commissioner of Taxes registers the ﬁrm, he shall pass an order in writing
accordingly and shall furnish a copy of such order to the applicants.
(2) If the Deputy Commissioner of Taxes is not so satisfied, he shall pass an order in writing
refusing the register the ﬁrm and shall furnish a copy of such order to the applicants.
6 Form of declaration of partners of a firm. ---
7. Firms to maintain accounts, etc.—
(1) The firms applying for registration must maintain books of accounts.
(2) The firms seeking registration having capital exceeding taka 10 lakh, irrespective of their
turnover or receipts, must get their books of accounts audited by Chartered Accountants:
Provided that, in the case of a firm of Chartered Accountants, the books of accounts
audited by the firm itself would constitute a sufficient compliance of this rule] omitted by S.R.O No. 185-L /97,
dated 04/08/1997
8. Maintenance of accounts by doctors, legal practitioners, etc.-
(1) Subject to the provisions of sub-rules (6) and (7), accounts shall be maintained by medical
practitioners, whether known as doctors, surgeons, physicians, dentists, psychiatrists,
homoeopaths, tabibs, vaids, veterinary surgeon or by any other name (other than medical
practitioners, who do not make any separate charge for consultation but make a charge for the
medicines supplied by them), and by legal practitioners (including income tax practitioners),
accountant,, auditors, architects and engineers in the following forms, namely :-

9
Form A (1)
CASE REGISTER
To be maintained by medical practitioners, that is, doctors, surgeons, physicians, dentists, psychiatrists,
homoeopaths, tabibs, vaids veterinary surgeons or by any other name (other than medical practitioners, who do
not make any separate charge for consultation but make a charge for the medicines supplied by them).
Sl. No Patient’s Name Nature of treatment
(a) Consultation,
(b) Surgical treatment
(c) Injection,
(d) Visit, etc.
Treatment charges. Remarks.
1 2 3 4 5
Form A (2)
CASE REGISTER
[To be maintained by legal practitioners (including income tax practitioner.), accountants, auditors, architects and engineers].
Form B
PAYMENTS BOOK
Date…………………
Disbursements
Sl. No. Name and
address of
the client.
Brief particulars of
the case (Confi-
dential details are
not required).
Amount of fee, remuneration, etc., received. Remarks
Date Whether by Whether in full
or part
settlement.
Cash Taka Cheque
Taka
Total Taka
Receipts
Date in Case
Register.
Amount. Total. Remarks.
Cash. Cheque.
1 2 3 4 5
Taka Taka Taka
Particulars Voucher No. Amount Total. Remarks.

10
Certified that the above account is &complete and true record of—–
(i) All amounts received by me/us or on my/our behalf on
due to me/us
account of the income, profits and gains from business or profession;
(ii) all expenditure incurred by me/us in connection with my/our business or profession and that all items of
expenditure listed in the above account are supported by vouchers/cash memos, etc., receipts of which have been
cancelled and filed separately.
Signature: …………………………
Date: ……………………………….
FORM C
RECEIPT BOOK
Book No. ………. Page No. ………… Book No. ………. Page No………….
Date………………. Date ………….
Name and address of the
client…………………………………………….
Received with thanks the sum of taka………………………….
Page No. of Case Register…………… (Taka …………………………)
Page No. of Payments Book…………… By Cheque/Bank draft No. ………
Amount received taka………………
(Taka…………………….)
dated………………on ………………………. /cash
from …………………………
By Cheque /Bank draft No dated on …….
on account of ………………
Cash/……………………………
Signature ……………………. Signature: ………………………
(2) Particulars of the type of cases in which fees at reduced rates are charged, or no fees are
charged at all due to the indigent circumstances of the patient or his guardian or any other cause
by a medical practitioner shall be recorded in the remarks column of the Case Register in Form A
(1).
(3) Particulars of the type of cases in which fees at a reduced rate are charged, or no fees are
charged at all due to the indigent circumstances of the client or any other cause by a legal
practitioner, accountant, auditor, architect or engineer shall be recorded in the remarks column of
the Case Register in Form A (2).
(4) Where a separate nursing or maternity home is maintained by a medical practitioner, any
auxiliary register showing the particulars of the charges made shall be maintained giving inter alia
name and address of the patient, the nature of the treatment, the room (diet and/or lodging)
charges and other fees charged from him, if any.
(5) In the case of medical practitioners, a receipt in Form C may be issued only when demanded by
the patient or his guardian.
(6) The accounts in the forms specified in sub-rule (1) shall be maintained with effect from the
income years beginning on or after the first day of July 1984.
of expenses. or Cheque No. Cash. Cheque.
1 2 3 4 5 6
Taka Taka Taka

11
(7) Nothing contained in this rule shall be construed as preventing an assessee from maintaining
any accounts in addition to those specified in sub-rule (1) or adding such further columns or
particulars in the forms referred to therein as he may think fit to maintain or add to suit his own
requirements.
[8A. Maintenance of account in a bank by the owner of house property. -
(1) Subject to the provisions of sub-rules (2) and (3), where any person having ownership or
possession of any property, whether used for commercial or residential purposes, receives any sum
or aggregate of sums exceeding taka 25,000/- (twenty five thousand) per month in respect of any
rent of such house property or its unit, such person shall operate a separate bank account in any
scheduled bank for the purpose of depositing rent of the house property or its unit and deposit
such rent or any advance received or receivable from such house property or its unit in such bank
account.
(2) Where the person having ownership or possession mentioned in sub-rule (1) has one or more
tenants and receives the sum or aggregate of sums exceeding taka 25,000/- (twenty-five thousand)
per month, he shall maintain a separate register and record regarding particulars of the tenant or
tenants and the sum or sums received.
(3) Nothing contained in this rule shall prevent such person from recording any other particular in
the register as specified in sub-rule (2).]Ins new rule by S.R.O No. 216-Law/ Income tax/ 2014, dated: 18/08/2014
[9. Rate of exchange. —
The rate of exchange for the calculation of the value in taka of any income chargeable under the
head “Salaries” which is payable to the assessee in a foreign currency shall be the rate of exchange
determined or recognized by the Government for the conversion of foreign currency into
Bangladesh currency.] Subs. by S.R.O. No. 336-L/99, dated: 17/11/1999
10. Particulars to be furnished on interest on securities by a person other than the Government.
–
In the case of income chargeable under the head “Interest on securities”, where the deduction is
not made by or on behalf of the Government, the parson responsible for paying the interest shall,
at the times of deduction, send to the Deputy Commissioner of Taxes concerned a statement
showing the following particulars: —
(i)Description of securities,
(ii) Numbers of securities,
(iii) Dates of securities,
(iv) Amounts of securities,
(v) Period for which interest is drawn,
(vi Amount of interest,
(vii) Amount of tax; and
(viii) Date on which tax was deducted.

12
[11 Form for application for a certificate to deduct tax at a lesser rate, etc.---] Omitted by S.R.O No. 259-
Law/ Income Tax / 2016, dated: 10/08/2016
[11A. Form of certificate under section 53(A) of the Ordinance. -
The certificate under section 53A (3) of the Ordinance shall be issued by the Deputy Commissioner
of Taxes in the following form: -
Certificate under section 53A (3) of the Income Tax Ordinance, 1984 (XXXVI of 1984)
To……………………………………………
(Owner of house property)
Address …………………………………………………………………………
Certified that to the best of my belief for the assessment year(s)…………Mr/Mrs./Miss
……………………. owner of house property situated at ……………………… is not likely to have any
assessable income classifiable under the head “Income from house property”
……………………………………… is/is likely to be exempted from payment of income tax under paragraph
14 of Part A of the SIXTH SCHEDULE to the Income Tax Ordinance, 1984 (XXXVI of 1984) in respect
of income from the said property. I, therefore, (authorize the tenant or tenants/name of the
tenant) of the said property not to deduct tax at the time of payment of rent to the owner up to
the month of …………….19……………..or until this certificate is cancelled.
Signature……………..……………
Date………………………………….
Address……………….…………..
Circle…….……………….………..
Place…….………………..………..
] Ins. by S.R.O No. 233-L/88, dated: 18/07/1988
12. Particulars to be furnished by persons making deductions at source. —
The person making deductions in accordance with the provisions of sections 49 (1) (g), 54 and 56
shall, at the time of deduction, send to the Deputy Commissioner of Taxes concerned a statement
showing the following particulars:
(1) Name and address of the non-resident on whose behalf the tax is deducted.
(2) The date of payment and, in the case of dividend, the date of the declaration of the
dividend by the company.
(3) The nature of payment.
(4) The amount paid—
(a) in the case of interest, the rate per cent, per annum, the period for which the
interest has been paid and the amount on which the interest had been computed,
(b) in the case of dividend, the amount before deducting tax.
(5) The amount of income tax deducted.
[13. Time limit for payment of tax deducted at source. —

13
All sums deducted or collected in accordance with the provisions of Chapter VII of the Ordinance
shall be paid to the credit of the Government as follows-
Time of deduction or collection
Date of payment to the credit of the
Government
(a) in case of deduction or collection made in any
month from July to May of a year
Within two weeks from the end of the
month in which the deduction or
collection was made
(b) in case of deduction or collection made in any day
from the first to the twentieth day of June of a year
Within seven days from the date in
which the deduction or collection was
made
(c) in case of deduction or collection made in any other
dates of the month of June of a year
The next following day in which the
deduction or collection was made:
Provided that where the deduction or collection was made in the last two working days of the
month of June of a year, the payment shall be made to the credit of Government on the same day
on which the deduction or collection was made.] Subs by S.R.O N 259/ Law/Income tax / 2016, dated: 10/08/2016
[14. Manner of payment of tax deducted at source. —
(1) The person responsible for making deduction or collection of tax under Chapter VII of the
Ordinance shall pay the amount of tax so deducted or collected to the credit of the Government
within the time specified in rule 13 by-
(a) remitting it through an income tax challan into the Bangladesh Bank or the Sonali Bank,
as the case may be; or
(b) transferring the amount electronically in the manner as specified by the Board;
(2) The Board may, by notification in the official Gazette, specify the manner in which the tax
deducted or collected at source shall be paid or be electronically transferred to the credit of the
Government.] Subs by S.R.O No. 259/ Law/Income tax/ 2016, dated: 10/08/2016
[15. Prescribed arrangements for deduction of tax from dividends. ---
The arrangements referred to in section 54 (1) to be made by a company shall be as follows:—
(1) the share register of the company for all shareholders shall be regularly maintained at the
principal place of business within Bangladesh;
(2) the general meeting for passing the accounts of the income year and for the declaration of any
dividends in respect thereof shall be held at a place within Bangladesh; and
(3) the dividends declared, if any, shall be payable only within Bangladesh to all shareholders] Omitted
by S.R.O.154-L/93, dated 03/08/1993
[16. Deduction of tax from payment to contractors, etc.—
The rate of deduction of income tax under section 52 shall be the following-
(a) subject to clause (b), in case of a payment made under sub-section (1) of section 52, the
deduction on payment shall be at the rate specified in the Table-1 below: -

14
[Table-1
] Sub by S.R.O No. 213-Law/Income Tax/2019
(b) the rate of deduction from the following classes of persons shall be at the rate specified in the Table-2
below: -
Table-2
Sl. No. Amount
Rate of
Deduction of tax
1
In case of oil supplied by oil marketing companies-
(a) Where the payment does not exceed taka 2 lakh
(b) Where the payment exceeds taka 2 lakh
Nil
0.60%
2
In case of oil supplied by dealer or agent (excluding petrol pump
station) of oil marketing companies, on any amount
1%
3
In case of supply of oil by any company engaged in oil refinery, on any
amount
3%
4 In case of company engaged in gas transmission, on any amount 3%
5 In case of company engaged in gas distribution, on any amount 3%
[6 In case of an industrial undertaking engaged in producing cement,
iron or iron products except MS
Billets
3%
7 In case of an industrial undertaking engaged in the production of
MS Billets
0.5%] Inserted by
S.R.O No. 213-
Law/Income Tax/2019
Provided that-
(a) the rate of tax shall be fifty percent (50%) higher if the payee does not have a twelve-
digit Taxpayer’s Identification Number at the time of making the payment;
(b) where the payee or the income of the payee, which is subject to tax at source under
section 52, is exempted from tax or is subject to a reduced tax rate in an income year, the
Sl.
No.
Amount
Rate of Deduction
of tax
1. Where base amount does not exceed taka 15 lakh 2%
2.
Where base amount exceeds taka 15 lakh but does not exceed
taka 50 lakh
3%
3.
Where base amount exceeds taka 50 lakh but does not exceed
taka 1 crore
4%
4. Where base amount exceeds taka 1 crore 5%

15
Board may on an application made by the payee in this behalf gives a certificate in writing
that the payment referred to section 52 for that income year shall be made without any
deduction or with deduction at a proportionately reduced rate, as the case may be.] Subs. by
S.R.O. No. 257/Ain/ Income tax/2017, dated: 01 August 2017
[17 Deduction of tax from indenting and shipping agency commission. -
(1) The authority making any payment or the Bangladesh Bank or any scheduled bank through
which remittance of indenting commission is received shall, for the purpose of making a
deduction of tax under section 52(1), deduct or collect an amount calculated at the rate of
[seven and a half per cent] on the total receipts of commission.
(2) The authority making any payment or the Bangladesh Bank or any scheduled bank through
which remittance of shipping agency commission is received shall, for the purpose of making a
deduction of tax under, section 52(1), deduct or collect an amount calculated at the rate of ﬁve
percent on the total receipts of commission.
(3) Any deduction or collection made by the authority making any payment or the Bangladesh
Bank or any scheduled bank receiving any commission under this rule shall be deemed to be an
advance payment of tax made by the indentor or the shipping agent, as the case may be] Omitted
by S.R.O No. 192-Law/Income tax/ 2015, dated: 30/06/2015
[17A. Collection of tax from importers. —
For the purpose of making collection of tax under section 53 of the Ordinance, the Commissioner of
Customs or any appropriate officer shall collect tax in the case of any import of goods at the
following rate:
(a) five percent (5%) on the value of the imported goods in case of import of goods
excluding the goods mentioned in clause (b) and clause (c);
(b) two percent (2%) on the value of the imported goods in the case of import of goods
specified in the Table-1 below: -
[Table-1
Sl. No. Heading H.S. Code Description
(1) (2) (3) (4)
1. 27.09 2709.00.00
Petroleum oils and oils obtained from bituminous
minerals, crude
2. 27.10 2710.12.11 Motor spirit of H.B.O.C Type
3. 27.10 2710.12.19 Other motor spirits, including aviation spirit
4. 27.10 2710.12.20 Spirit type jet fuel
5. 27.10 2710.12.31 White spirit
6. 27.10 2710.12.32 Naphtha
7. 27.10 2710.12.39 Other

16
8. 27.10 2710.12.41 J.P.1 kerosene type jet fuels
9. 27.10 2710.12.42 J.P.4 kerosene type jet fuels
10. 27.10 2710.12.43 Other kerosene type jet fuels
11. 27.10 2710.12.49 Other kerosene
12. 27.10 2710.12.50 Other medium oils and preparations
13. 27.10 2710.12.61 Light diesel oils
14. 27.10 2710.12.62 High speed diesel oils
15. 27.10 2710.12.69 Other
16. 27.10 2710.19.11 Furnace oil
17. 27.10 2710.19.19 Other
18. 27.11 2711.12.00 Propane
19. 27.11 2711.13.00 Butanes
20. 27.13 2713.20.10 Petroleum bitumen-In Drum
21. 27.13 2713.20.90 Petroleum bitumen-Other
22. 41.02 4102.10.00 Raw skins of sheep or lambs-With wool on
23. 41.02 4102.21.00 Raw skins of sheep or lambs-Without wool on: Pickled
24. 41.02 4102.29.00 Raw skins of sheep or lambs-Without wool on: Other
25. 41.03 4103.20.00 Other raw hides and skins- Of reptiles
26. 41.03 4103.90.00 Other raw hides and skins- Other
27. 72.13 All H.S Code
Bars and rods, hot-rolled, in irregularly wound coils, of
iron or non-alloy steel
Other bars and rods of iron or non-alloy steel, not
further worked than forged, hot-rolled, hot-drawn or
hot- extruded, but including those twisted after rolling
29. 72.15 All H.S Code Other bars and rods of iron or non-alloy steel
30. 72.16 All H.S Code Angles, shapes and sections of iron or non-alloy steel
31. 84.08 8408.90.10 Engines of capacity 3 to 45 HP
32. 84.08 8408.90.90 Other
33. 84.13 8413.70.00 Other centrifugal pumps; Other pumps; liquid elevators
34. 84.37 8437.10.00
Machines for cleaning, sorting or grading seed, grain or
dried leguminous vegetable; Other machinery

17
35. 84.67 8467.29.00 Other, Other tools
36. 85.17 8517.12.10 Cellular (Mobile/fixed wireless) telephone set;
37. 85.17 8517.70.00
Loaded Printed Circuit Board/ PCB; Assembled/ Mother
Board for Cellular Phone; Key; Keypad housing; Keypad
Dome; Front Shell; Vibrator; Motor; Touch Panel; Touch
Panel Glass for mobile phone; Liquid Crystal Module;
Camera Module; Input- Output (I/O) Port; Internal
Earphone; Microphone; Antenna; Receiver;
38. 89.01 8901.20.30
Vessels capacity exceeding 5000 DWT for registration in
Bangladesh operating in Ocean for at least three
consecutive years and not older than 20 years from the
date of commissioning;
39. 89.01 8901.90.30
Vessels capacity exceeding 5000 DWT for registration in
Bangladesh operating in Ocean for at least three
consecutive years and not older than 22 years from the
date of commissioning;
] Sub by S.R.O No. 213-Law/Income Tax/2019
(c) taka eight hundred per ton in the case of import of goods specified in the Table-2 below:
Table-2
(1) (2) (3) (4)
Ferrous products obtained by direct reduction of
iron ore and other spongy ferrous products, in
lumps, pellets or similar forms; iron having a
minimum purity by weight of 99.94%, in lumps,
pellets or similar forms.
Ferrous waste and scrap; remitting scrap ingots of
iron or steel.
3. 72.06 7206.10.00
Iron and non-alloy steel in ingots or other primary
forms (excluding iron of heading 72.03)-Ingots
4. 72.07 All H.S code Semi-finished products of iron or non-alloy steel
5. 89.08 8908.00.00
Vessels and other floating structures for breaking
up:
Provided that the collection of tax under this rule shall not apply in the case of import of
goods specified in the Table-3 below: ⎯
Table-3
(1) (2) (3) (4)
1. 01.02 0102.21.00
Live bovine animals. Cattle: Pure-bred breeding
animals
2. 01.02 0102.29.00 Live bovine animals. Cattle: Other

18
3. 01.02 0102.31.00
Live bovine animals. Buffalo: Pure-bred breeding
animals
4. 01.02 0102.39.00 Live bovine animals. Buffalo: Other
5. 01.02 0102.90.10
Live bovine animals Other: Pure-bred breeding
animals
6. 01.02 0102.90.90 Live bovine animals Other: Other
7. 01.05 0105.11.10
Live poultry Weighing not more than 185 g: Fowls of
the species Gallus domesticus: Parent stock of one day
chick
8. 01.05 0105.12.10
Live poultry Weighing not more than 185 g: Turkeys:
Parent stock of one day chick
9. 01.05 0105.13.10
Live poultry Weighing not more than 185 g: Ducks:
10. 01.05 0105.14.10
Live poultry Weighing not more than 185 g: Geese:
11. 01.05 0105.15.10
Live poultry Weighing not more than 185 g: Guinea
fowls: Parent stock of one day chick
12. 03.01 0301.91.10
Live fish.
Trout (Salmo trutta, Oncorhynchus mykiss,
Oncorhynchus clarki, Oncorhynchus aguabonita,
Oncorhynchus gilae, Oncorhynchus apache and
Oncorhynchus chrysogaster)-Fry
13. 03.01 0301.92.10 Live fish. -Eels (Anguilla spp.)-Fry
14. 03.01 0301.93.10
Live fish. Carp (Cyprinus spp., Carassius spp.,
Ctenopharyngodon idellus, Hypophthalmichthys spp.,
Cirrhinus spp., Mylopharyngodon piceus, Catla catla,
Labeo spp., Osteochilus hasselti, Leptobarbus
hoeveni, Megalobrama spp.)-Fry
15. 03.01 0301.99.10 Live fish. -Other: Fry
16. 03.06 0306.31.10 Crustaceans -Live, fresh or chilled Rock lobster and other
sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.):
Fry
17. 03.06 0306.32.10 Crustaceans -Live, fresh or chilled Lobsters (Homarus
spp.): Fry
18. 03.06 0306.33.10 Crustaceans -Live, fresh or chilled : Crabs: Fry
19. 03.06 0306.35.10 Crustaceans -Live, fresh or chilled Cold-water shrimps
and prawns (Pandalus spp., Crangon crangon): Fry (New
created)
20. 03.06 0306.36.10 Crustaceans -Live, fresh or chilled Other shrimps and
prawns: Fry
21. 03.06 0306.39.10 Crustaceans -Live, fresh or chilled Other, including flours,
meals and pellets of crustaceans, fit for human
consumption: Fry
22. 05.10 0510.00.10 Glands including pituitary glands

19
23. 05.11 All H.S code Animal products not elsewhere specified or included;
dead animals of Chapter 1 or 3 of FIRST SCHEDULE of
Customs Act, 1969, unfit for human consumption.
24. 06.01 0601.10.00 Bulbs, tubers, tuberous roots, corms, crowns and
rhizomes, dormant
25. 06.01 0601.20.00 Bulbs, tubers, tuberous roots, corms, crowns and
rhizomes, in growth or in flower; chicory plants and
roots
26. 06.02 0602.10.00 Unrooted cuttings and slips
27. 06.02 0602.20.00 Trees, shrubs and bushes, grafted or not, of kinds which
bear edible fruit or nuts
28. 06.02 0602.30.00 Rhododendrons and azaleas, grafted or not
29. 06.02 0602.40.00 Roses, grafted or not
30. 07.01 0701.10.10 Potatoes, fresh or chilled. Seed: Wrapped/canned upto
2.5 kg
31. 07.01 0701.10.90 Potatoes, fresh or chilled. Seed: Other
32. 07.03 0703.10.19 Onions: Other
[33. 07.03 0703.20.90 Garlic: Other]Omitted by S.R.O No. 213-Law/Income Tax/2019
34. 07.13 0713.10.90 Peas (Pisum sativum): Other
35. 07.13 0713.20.90 Chickpeas (garbanzos): Other
36. 07.13 0713.40.90 Lentils: Other
37. 09.04 0904.21.10 Fruits of the genus Capsicum or of the genus Pimenta,
dried or neither crushed or ground: Wrapped/canned
upto 2.5 kg
[38. 09.04 0904.21.90 Fruits of the genus Capsicum or of the genus Pimenta,
dried or neither crushed or ground: Other
39. 09.10 0910.11.90 Ginger Neither Crushed or ground: Other
40. 09.10 0910.30.90 Turmeric (curcuma): Other] Omitted by S.R.O No. 213-Law/Income
Tax/2019
41. 10.01 1001.11.10 Durum wheat Seed: Wrapped/canned upto 2.5 kg
42. 10.01 1001.11.90 Durum wheat Seed: Other
43. 10.01 1001.19.10 Durum wheat Other: Wrapped/canned upto 2.5 kg
44. 10.01 1001.19.90 Durum wheat Other: Other
45. 10.05 1005.10.10 Maize (corn). Seed: Wrapped/canned upto 2.5 kg
46. 10.05 1005.10.90 Maize (corn). Seed: Other
[47. 10.06 1006.20.00 Husked (brown) rice
48. 10.06 1006.30.10 Semi-milled or wholly-milled rice, whether or not
polished or glazed: Fortified rice kernels
49. 10.06 1006.30.90 Semi-milled or wholly-milled rice, whether or not
polished or glazed: Other
50. 10.06 1006.40.00 Broken rice]Omitted by S.R.O No. 213-Law/Income Tax/2019
51. 12.01 1201.10.90 Soya beans, whether or not broken. Seed: Other
52. 12.01 1201.90.90 Soya beans, whether or not broken. Other: Other

20
53. 12.04 1204.00.90 Linseed, whether or not broken Other
54. 12.05 1205.10.90 Low erucic acid rape or colza seeds: Other
55. 12.06 1206.00.90 Sunflower seeds, whether or not broken Other
56. 12.07 1207.40.90 Sesamum seeds: Other
57. 12.07 1207.50.90 Mustard seeds: Other
58. 12.09 1209.10.00 Sugar beet seeds
59. 12.09 1209.21.00 Seeds of forage plants: Lucerne (alfalfa) seeds
60. 12.09 1209.23.00 Seeds of forage plants: Fescue seeds
61. 12.09 1209.24.00 Seeds of forage plants: Kentucky blue grass (poa
pratensis L.) seeds
62. 12.09 1209.25.00 Seeds of forage plants: Rye grass (Lolium multiflorum
Lam.,Lolium perenne L.) seeds
63. 12.09 1209.29.00 Seeds of forage plants: Other
64. 12.09 1209.30.00 Seeds of herbaceous plants cultivated principally for
their flowers
65. 12.09 1209.91.00 Seeds, fruit and spores, of a kind used for sowing. Other:
Vegetable seeds
66. 12.09 1209.99.00 Seeds, fruit and spores, of a kind used for sowing. Other:
Other
[67. 15.07 1507.10.00 Soya-bean oil and its fractions, whether or not refined,
but not chemically modified. Crude oil, whether or not
degummed
68. 15.07 1507.90.10 Soya-bean oil and its fractions, whether or not refined,
but not chemically modified. Other: Refined
69. 15.07 1507.90.90 Soya-bean oil and its fractions, whether or not refined,
but not chemically modified. Other: Other] Omitted by S.R.O No.
213-Law/Income Tax/2019
70. 15.11 1511.10.10 Crude oil: Imported by VAT registered edible oil refinery
industries
71. 15.11 1511.10.90 Crude oil: Other
[72. 15.11 1511.90.90 Other including refined palm oil] omitted by S.R.O No. 213-
Law/Income Tax/2019
73. 15.12 1512.19.00 Sunflower-seed or safflower oil and fraction thereof:
Other
74. 15.15 1515.29.00 Maize (corn) oil and its fractions: Other
75. 17.01 1701.12.00 Raw sugar not containing added flavouring or colouring
matter: Beet sugar
76. 17.01 1701.13.00 Cane sugar specified in Subheading Note 2 to Chapter 17
of FIRST SCHEDULE of Customs Act, 1969
[77. 17.01 1701.14.00 Raw sugar not containing added flavouring or colouring
matter: Other cane sugar] omitted by S.R.O No. 213-Law/Income
Tax/2019
78. 17.01 1701.91.00 Cane or beet sugar and chemically pure sucrose, in solid
form. Other: Containing added flavouring or colouring

21
matter
[79. 17.01 1701.99.00 Cane or beet sugar and chemically pure sucrose, in solid
form. Other: Other]omitted by S.R.O No. 213-Law/Income Tax/2019
80. 23.01 2301.10.10 Flours, meals and pellets, of meat or meat offal; greaves:
Wrapped/canned upto 2.5 kg
81. 23.01 2301.10.90 Flours, meals and pellets, of meat or meat offal; greaves:
Other
82. 23.01 2301.20.10 Flours, meals and pellets, of fish or of crustaceans,
molluscs or other aquatic invertebrates:
83. 23.01 2301.20.90 Flours, meals and pellets, of fish or of crustaceans,
molluscs or other aquatic invertebrates: Other
84. 23.02 2302.10.00 Bran, sharps and other residues, whether or not in the
form of pellets, derived from the sifting, milling or other
working of cereals or of leguminous plants. Of maize
(corn)
working of cereals or of leguminous plants. Of wheat
working of cereals or of leguminous plants. Of other
cereals: Rice bran
working of cereals or of leguminous plants. Of other
cereals: Other
working of cereals or of leguminous plants. Of
leguminous plants
89. 23.03 2303.10.00 Residues of starch manufacture and similar residues
90. 23.03 2303.20.00 Beet-pulp, bagasse and other waste of sugar
manufacture
[91. 23.03 2303.30.00 Brewing or distilling dregs and waste
92. 23.04 2304.00.00 Oil-cake and other solid residues whether or not ground
or in the form of pellets, resulting from the extraction of
soya-bean oil]Omitted by S.R.O No. 213-Law/Income Tax/2019
93. 23.05 2305.00.00 Oil-cake and other solid residues, whether or not ground
ground-nut oil
vegetable fats or oils, other than those of heading 23.04
or 23.05 of FIRST SCHEDULE of Customs Act, 1969 Of
cotton seeds

22
linseed
sunflower seeds
rape or colza seeds: Of low erucic acid rape or colza
rape or colza seeds: Other
coconut or copra
100 . 23.06 2306.60.00 Oil-cake and other solid residues, whether or not ground
palm nuts or kernels
or 23.05 of FIRST SCHEDULE of Customs Act, 1969 Other
102. 23.08 2308.00.00 Vegetable materials and vegetable waste, vegetable
residues and by-products, whether or not in the form of
pellets, of a kind used in animal feeding, not elsewhere
specified or included.
103. 23.09 2309.90.11 Vitamin or mineral or amino acid or combination of both
(feed grade)
104. 23.09 2309.90.12 Vitamin premix or mineral or amino acid premix or
combination of both (feed grade)
105. 23.09 2309.90.13 Probiotics or Prebiotics or combination of both (feed
grade)
106. 23.09 2309.90.14 Essential oil or combination of essential oils (feed grade)
107. 23.09 2309.90.19 Other
[108. 23.09 2309.90.90 Preparations of a kind used in animal feeding. Other:
Other]omitted by S.R.O No. 213-Law/Income Tax/2019
109. 26.01 2601.11.00 Iron ores and concentrates, other than roasted iron

23
pyrites: Non-agglomerated
pyrites: Agglomerated
pyrites: Roasted iron pyrite
112. 28.21 2821.10.00 Iron oxides and hydroxides
113. 28.33 2833.21.00 Other sulphates: Of magnesium
114. 28.33 2833.29.10 Zinc sulphate
115. 28.4 2840.19.00 Disodium tetraborate (refined borax): Other
116. 30.06 3006.60.00 Chemical contraceptive preparations based on
hormones on other products of heading 29.37 or on
spermicides:
117. 31.01 3101.00.00 Animal or vegetable fertilisers, whether or not mixed
together or chemically treated; fertilisers produced by
the mixing or chemical treatment of animal or vegetable
products.
118. 31.02 3102.10.00 Urea, whether or not in aqueous solution
119. 31.02 3102.29.00 Ammonium sulphate; double salts and mixtures of
ammonium sulphate and ammonium nitrate: Other
120. 31.02 3102.30.00 Ammonium nitrate, whether or not in aqueous solution
121. 31.02 3102.40.00 Mixtures of ammonium nitrate with calcium carbonate
or other inorganic non-fertilising substances
122. 31.02 3102.50.00 Sodium nitrate
123. 31.02 3102.60.00 Double salts and mixtures of calcium nitrate and
ammonium nitrate
124. 31.02 3102.80.00 Mixtures of urea and ammonium nitrate in aqueous or
ammoniacal solution
125. 31.02 3102.90.00 Other including mixtures not specified in the foregoing
subheadings
126. 31.03 3103.11.10 Superphosphates: Containing by weight 35 % or more of
diphosphorus pentaoxide (P2O5): Triple
superphosphates
127. 31.03 3103.90.00 Mineral or chemical fertilisers, phosphatic. -Other
128. 31.04 3104.20.00 Potassium chloride
129. 31.05 3105.10.00 Goods of Chapter 31 of FIRST SCHEDULE of Customs Act,
1969 in tablets or similar forms or in packages of a gross
weight not exceeding 10 kg
130. 31.05 3105.20.00 Mineral or chemical fertilisers containing the three
fertilising elements nitrogen, phosphorus and potassium
131. 31.05 3105.59.00 Other mineral or chemical fertilisers containing the two
fertilising elements nitrogen and phosphorus: Other
132. 31.05 3105.60.00 Mineral or chemical fertilisers containing the two
fertilising elements phosphorus and potassium
133. 31.05 3105.90.00 Other

24
134. 39.07 3907.61.10 Poly (ethylene terephthalate): Having a viscosity number
of 78 ml/g or higher-Imported by VAT registered textile
yarn manufacturer
135. 39.07 3907.61.90 Poly (ethylene terephthalate): Having a viscosity number
of 78 ml/g or higher-Other
136. 39.07 3907.69.10 Poly (ethylene terephthalate) : Other-Imported by VAT
registered textile yarn manufacturer
[137. 39.07 3907.69.90 Poly (ethylene terephthalate) : Other-Other] omitted by S.R.O
No. 213-Law/Income Tax/2019
138. Chapter 47
of FIRST
SCHEDLE of
Customs
Act, 1969
All H.S code Pulp of wood or of other fibrous cellulosic material;
recovered (waste and scrap) paper or paperboard
139. 49.02 All H.S code Newspapers, journals and periodicals, whether or not
illustrated or containing advertising material.
140. 52.01 5201.00.00 Cotton, not carded or combed
[141. 52.02 5202.99.10 Cotton waste]omitted by S.R.O No. 213-Law/Income Tax/2019
142. 52.02 5202.99.90 Other
143. 52.03 5203.00.00 Cotton, carded or combed
144. 55.01 5501.30.10 Acrylic or modacrylic: Imported by VAT registered
synthetic staple fibre manufacturer
145. 55.03 5503.11.00 Synthetic staple fibres, not carded, combed or otherwise
processed for spinning. Of nylon or other polyamides: Of
aramids
[146. 55.03 5503.19.00 Synthetic staple fibres, not carded, combed or otherwise
processed for spinning. Of nylon or other polyamides:
Other
147. 55.03 5503.20.00 Of polyesters]omitted by S.R.O No. 213-Law/Income Tax/2019
148. 55.03 5503.30.00 Acrylic or modacrylic
149. 55.03 5503.40.00 Of polypropylene
[150. 55.03 5503.90.00 Synthetic staple fibres, not carded, combed or otherwise
processed for spinning. Other
151. 55.04 All H.S code Artificial staple fibres, not carded, combed or otherwise
processed for spinning.]omitted by S.R.O No. 213-Law/Income Tax/2019
152. 55.05 All H.S code Waste (including noils, yarn waste and garneted stock)
of man-made fibres.
153. 55.06 5506.10.00 Of nylon or other polyamides
154. 55.06 5506.20.00 Of polyesters
155. 55.06 5506.30.00 Acrylic or modacrylic
156. 55.06 5506.90.00 Other
157. 55.07 5507.00.00 Artificial staple fibres, carded, combed or otherwise
processed for spinning.
158. 71.02 7102.21.00 Unworked or simply sawn, cleaved or bruted

25
159. 72.05 All H.S code Granules and powders, of pig iron, spiegeleisen, iron or
steel.
160. 84.07 8407.10.00 Aircraft Engine
161. 84.07 8407.90.90 Other
162. 84.08 8408.90.90 Other
163. 84.21 8421.29.20 Haemodialyser (Artificial Kidney)
164. 84.43 8443.32.10 Computer printer
165. 84.43 8443.99.10 Toner cartridge/Inkjet cartridge for Computer Printer
166. 84.43 8443.99.20 Other parts for Computer Printer
167. 84.7 8470.50.00 Cash registers
[168. 84.71 All H.S code Automatic data processing machines and units thereof;
magnetic or optical readers, machines for transcribing
data on to data media in coded form and machines for
processing such data, not elsewhere specified or
included]omitted by S.R.O No. 213-Law/Income Tax/2019
169. 84.73 8473.30.00 Parts and accessories of the machines of heading
No.84.71 of FIRST SCHEDULE of Customs Act, 1969
[170. 85.17 8517.61.00 Base stations]omitted by S.R.O No. 213-Law/Income Tax/2019
171. 85.17 8517.62.10 Transmitting and receiving apparatus
172. 85.17 8517.62.20 Telephonic or telegraphic switching apparatus
173. 85.17 8517.62.30 Modem; Ethernet interface card; network switch; hub;
router
174. 85.23 8523.29.12 [Database; operating systems; development tools;
productivity; communication or collaboration software]
Subs by SRO No. 191/Ain/Aykor/2018
175. 85.23 8523.29.90 Other
176. 85.23 8523.49.21 [Database; operating systems; development tools;
productivity; communication or collaboration software]
Subs by SRO No. 191/Ain/Aykor/2018
[177. 85.23 8523.49.29 Other computer software] omitted by S.R.O No. 213-Law/Income
Tax/2019
178. 85.23 8523.49.90 Other
179. 85.23 8523.51.10 Flash memory card or similar media
180. 85.23 8523.59.10 Proximity Cards and tags
181. 85.25 8525.50.90 Transmission apparatus: Other
182. 85.25 8525.60.90 Transmission apparatus incorporating reception
apparatus: Other
183. 85.28 8528.42.00 Cathode-ray tube monitors: Capable of directly
connecting to and designed for use with an automatic
data processing machine of heading 84.71
184. 85.28 8528.52.10 Computer monitor size not exceeding 22 inch
[185. 85.44 8544.70.00 Optical fibre cables]omitted by S.R.O No. 213-Law/Income Tax/2019
186. 87.02 8702.90.11 Built-up, Double Decker bus: Using CNG/LPG/LNG as fuel

26
187. 87.13 8713.10.00 Carriages for disabled persons-Not mechanically
propelled
188. 88.02 8802.20.00 Aeroplanes and other aircraft, of an unladen weight not
exceeding 2,000 kg
189. 88.02 8802.30.00 Aeroplanes and other aircraft, of an unladen weight
exceeding 2,000 kg but not exceeding 15,000 kg
190. 88.02 8802.40.00 Aeroplanes and other aircraft, of an unladen weight
exceeding 15,000 kg
191. 88.03 All H.S code Parts of goods of heading 88.01 or 88.02 of FIRST
SCHEDULE of Customs Act, 1969
192. 90.18 9018.90.20 Hemo dialysis machine/Baby incubator/Baby warmer
193. 90.18 9018.90.30 Angiographic catheter, guide catheter, guide wire,
introducer sheath, PTCA dilatation chatherter, balloons,
stents
194. 90.21 9021.29.00 Artificial teeth and dental fittings: Other
195. 90.21 9021.31.00 Other artificial parts of the body: Artificial joints
196. 90.21 9021.39.00 Other artificial parts of the body: Other
197. 90.21 9021.40.00 Hearing aids, excluding parts and accessories
198. 91.01 9101.19.10 Specially designed for the use of the blind
208. 96.12 9612.10.10 Ribbons: Computer printer ribbons
209. - - Double decker bus run by compressed natural gas (CNG)
or any bus having a capacity of forty or more seats run
by compressed natural gas (CNG) (H.S. Heading 87.02)
[210. - - Capital machinery, not imported for commercial purpose,
enjoying concessionary rate of import duty]Sub by S.R.O No.
213-Law/Income Tax/2019
211. - - Triple super phosphates, DAP fertilizer, MOP fertilizer
and NPK fertilizer, ammonium sulfate, potassium sulfate,
magnesium sulfate and solubor (boron)
[212. - - Spares & equipments mentioned in poultry S.R.O:] omitted
by S.R.O No. 213-Law/Income Tax/2019
Provided further that the collection of tax under this rule shall not apply in the case of
import from Bhutan of the following goods specified in the Table-4 below: —
Table-4

27
(1) (2) (3) (4)
1. 07.04 All H. S. Code Cabbages, cauliflowers, kohlrabi, kale and
similar edible brassicas, fresh or chilled.
2. 07.08 All H. S. Code Leguminous vegetables, shelled or unshelled,
fresh or chilled.
3. 07.09 All H. S. Code Other vegetables, fresh or chilled.
4. 08.05 0805.10.10 Oranges: Wrapped/canned up to 2.5 kg
5. 08.05 0805.10.90 Oranges: Other
6. 08.08 All H. S. Code Apples, pears and quinces, fresh.
7. 09.04 0904.21.10 Fruits of the genus Capsicum or of the genus
Pimenta,: dried or neither crushed or ground:
8. 09.04 0904.21.90 Fruits of the genus Capsicum or of the genus
Pimenta,: dried or neither crushed or ground:
Other
9. 09.08 0908.31.10 Cardamoms: Neither Crushed or ground:
10. 09.08 0908.31.90 Cardamoms: Neither Crushed or ground: Other
11. 09.08 0908.32.10 Cardamoms: Crushed or ground:
12. 09.08 0908.32.90 Cardamoms : Crushed or ground: other
13. 09.10 0910.11.10 Ginger: Neither Crushed or ground:
14. 09.10 0910.11.90 Ginger: Neither Crushed or ground: Other
15. 09.10 0910.12.10 Ginger: Crushed or ground: Wrapped/canned
upto 2.5 kg
16. 09.10 0910.12.90 Ginger: Crushed or ground: Other
17. 13.01 1301.90.00 Other
18. 20.09 All H. S. Code Fruit juices (including grape must) and vegetable
juices, unfermented not containing added spirit,
whether or not containing added sugar or other
sweetening matter.
19. 25.16 2516.90.10 Boulder stone
20. 25.18 2518.10.00 Dolomite, not calcined or sintered
21. 25.18 2518.20.00 Calcined or sintered dolomite
22. 25.18 2518.30.00 Dolomite ramming mix
23. 25.20 2520.10.10 Gypsum; anhydrite: Gypsum, imported as
fertilizer
24. 25.20 2520.10.90 Gypsum; anhydrite: Other
25. 25.21 2521.00.10 Imported by VAT registered lime or cement or
calcium carbonate manufacturers
26. 25.21 2521.00.90 Other
27. 28.36 2836.50.10 Calcium carbonate: Imported by VAT registered

28
calcium carbonate filler manufacturers
28. 28.36 2836.50.90 Calcium carbonate: Other
29. 44.03 All H.S code Wood in the rough, whether or not stripped of
bark or sapwood, or roughly squared.
30. 44.04 All H.S code Hoopwood; split poles; piles, pickets and stakes
of wood, pointed but not sawn lengthwise;
wooden sticks, roughly trimmed but not turned,
bent or otherwise worked, suitable for the
manufacture of walking-sticks, umbrellas, tool
handles or the like; chip wood and the like.
31. 44.05 All H.S code Wood wool; wood flour.
32. 72.02 7202.21.00 Ferro-silicon: Containing by weight more than
55% of silicon
33. 72.07 7207.19.00 Other:
Provided further that where the importer or the income from import, which is subject to tax
at source under section 53, is exempted from tax or is subject to a reduced tax rate in an income
year, the Board may on an application made by the importer in this behalf gives a certificate in
writing that for the said income year no tax shall be collected under this rule or tax collected under
this rule shall be at a proportionately reduced rate, as the case may be.
Explanation. — In this rule, the words "value of the imported goods" shall mean the value of
the imported goods as determined in accordance with the provisions of section 25 of the Customs
Act, 1969 (Act No. IV of 1969).] Subs. by S.R.O. No. 192/Ain/ Income Tax/2015, dated: 30/06/ 2015
[17B. Deduction of tax from income from house property. ---] Ins. by S.R.O. No 233-L/88, dated 18/07/1988 and
omitted by S. R. O. No. 251-AIN/ Aykor/ 2012 dated:30/06/2008
[17BB. Deduction of tax from rental value of vacant land or plant and/ or machinery.--] Ins. by S.R.O.
No 203-L/2008, dated 30/06/2008 and omitted by S. R. O. No. 251-AIN/ Aykor/ 2012 dated: 01/07/2012
[17C. Collection of tax from income derived on account of export of manpower—
For the purposes of making a collection of tax under section 53B of the Ordinance, the Director
general, Bureau of manpower, Employment and Training shall, before giving clearance for exporter
concerned as advance tax on income on account of such export at the rate of 10% of service charge
or fees mentioned in clause (n) and clause (r) respectively, of section 19(2) of the Emigration
Ordinance, 1982 (XXIX of 1982).]Ins. by S.R.O. No 233-L/88, dated 18/07/1988
[17D. Collection of tax on sale prices of goods or property sold by public auction-
For the purposes of making a collection of tax under section 53C of the Ordinance, every person
making sale, by public auction [through sealed tender or otherwise,] Ins. by S.R.O. No 141-L/96, dated 28/07/1996
of any goods or property belonging to a person mentioned in that section shall collect before
delivering the possession of the goods or the property, as advance tax from the auction purchaser
[at the rate of 5%]Sub. by S.R.O. No 160/AIN/Income tax/2007, dated 28/06/2007
of the sale price.
Provided that the person responsible for auction of tea shall collect, before delivering
possession of tea, as advance tax on income from sale price of tea from the auction purchaser [at

29
the rate of one (1%)] Subs. by S.R.O. No 168/AIN/Income tax/2013, dated 30/07/2013
percent from October 1, 2011] Ins. by
S.R.O. No 233-L/88, dated 18/07/1988
[17E. Deduction of tax from payment to film actors and actresses-
For the purposes of making of deduction of tax under section 53D of the Ordinance, every person
responsible for making any payment (including a payment by way of an advance) to a film actor or
actress on account of acting in any ﬁlm, shall at the time of making such payment, deduct tax on
the amount so payable at the rate of 5 percent] Omitted by S.R.O. No 239-AIN/ Aykor/ 2011, dated: 06/07/2011
[17F. Deduction of tax from travel agency commission
For the purposes of making a deduction of tax under section 52(1) of the Ordinance, every airline
‘shall deduct or collect from every travel agent an amount calculated at the rate of [3 per cent] of
the commission payable on the sale of ticket as "receipt for carrying of cargo.] Omitted by S.R.O. No. 170-
L/2001, dated 28/06/2001
[17G. Deduction or collection at source from commission or fees. ---
For the purposes of making a deduction or collection of tax under section 53E of the Ordinance,
every person being a corporation, body or authority established by or under any law, including any
company or enterprise owned, controlled or managed by it, or a company registered under the
Companies Act, l913 (VII of 1913), which makes any payment to any distributor or to any other
person by way of commission or fees for distribution Or marketing of any of the following goods
manufactured by it, shall deduct or collect at the time of credit of such commission or fees or at the
time of payment thereof, whichever is earlier, as advance tax an amount on the commission or the
fees, as the case may be, at the rate of 5 per cent. namely:
(a) Cigarette;
(b) Light beverage;
(c) Radio;
(d) Television;
(e) Electric bulb;
(f) Paper;
(g) Newsprint;
(h) Glass sheet;
(i) Motor cycle;]Inserted by S.R.O. No. 271-L/89, dated 23/07/1989, subsequently omitted by S.R.O. No. 151-L/95, dated 28/05/1995
17H. Deduction of tax on interest on saving deposits, fixed deposits and term deposits. —
(1) For the purposes of making deduction of tax under section 53F of the Ordinance, each branch of
a scheduled bank including a co-operative bank shall deduct income tax on interest or share of
profit on saving deposits or fixed deposits or term deposits at the time of credit or payment of the
interest or the share of profit, whichever is earlier, and report the total amount of tax deducted to
its head office.
(2) The head office of each such bank shall deposit the total amount of tax deducted by all its
branches in the Bangladesh Bank, in lump sum under the head of account [1/1141/0000/0111 -
Income Tax- Other than companies], giving particulars as “Deduction of income tax under section
53F of the Income Tax Ordinance, 1984”.

30
(3) The head office of each bank shall furnish to the Director, Research and Statistics, National
Board of Revenue, in each financial year beginning of the 1st July, 1990 a statement in the form
given below showing the particulars of tax so deposited;
FORM
Total amount of interest/ share of
profit credited/ paid in respect of
saving/ term/ fixed deposits/
Amount of tax
Deposited
Challan No./Token
No./ Treasury voucher
No. and date of
deposit.
Remarks.
(4) The statement referred to in sub-rule (3) shall be signed by an officer of the bank not below the
rank of a General Manager and Furnished to the Director, Research and Statistics, National Board
of Revenue so as to reach him as per schedule specified below: -
(a) For tax on interest or share of profit credited or paid
during the period from the 1st July to the 30th
September.
… by the 31st October,
(b) for tax on interest or share of profit credited or paid
during the period from the 1st October to 31st
December.
… by the 31st January,
(c) for tax on interest or share of profit credited or paid
during the period from the 1st January to 31st March.
… by the 30th April
(d) for tax on interest or share of profit credited or paid
during the period from the 1st April to 31st May.
… by the 30th June,
(e) for tax on interest or share of profit credited or paid
during the period from the 1st June to 30th June.
… by the 31st July;
[17I. Collection of tax on transfer of Property
For the purposes of collection of income tax under section 53H of the Ordinance, the Registrar, the Sub-
Registrar or any other person responsible for registering any document of a person, under the
provisions of clause (b), (c) or (e) of sub section (1) of section 17 of the Registration Act, 1908 (XVI of
1908), shall collect from the person whose right, title or interest is sought to be transferred, assigned,
limited or extinguished thereby at the time of registration of such documents, income tax at the rate of
ﬁve percent up-to 31st August, 2009 and two percent from 1st
September, 2009 on the value of the
property situated in any City Corporation, Paurashava or Cantonment Board to which the document
relates and on which stamp duty is chargeable under the Stamp Act, 1899 (Act No. I of 1899):
Provided that in case of transfer of any non-agriculture land valued at a sum exceeding one lakh
taka] situated out-side the jurisdiction of any City Corporation Paurashava or Cantonment Board,
income tax shall be deducted at the rate of ﬁve percent upto 31st
August, 2009 and one percent from 1st
September, 2009 on the value of the property to which the document relates. ] Subs. by S.R.O. No 189-AIN /Aykor/
2009, dated 01/07/2009 and omitted by S.R.O. No. 232-AIN/Aykor/ 2011, dated:05/07/2011
[17II. Collection of tax on transfer of property. -

31
For the purposes of collection of the income tax under section 53H of the Ordinance, any
registering officer responsible for registering any document of a person, under the clause (b), (c) or
(e) of sub-section (1) of section 17 of the Registration Act, 1908 (XVI of 1908), shall collect from the
person whose right, title or interest is sought to be transferred, assigned, limited or extinguished
thereby, and tax shall be collected at the following rate:
(a) Rate of tax for land or land & building located in the following commercial areas:
Provided that where any structure, building, flat, apartment or floor space is situated on the
land, an additional tax shall be paid at the rate of taka 600/- (six hundred) per square meter or (4%)
four per cent of the deed value of such structure, building, flat, apartment or floor space, whichever
is higher.
(b) Rate of tax for land or land & building located in the following areas:
SL. No. Name of the area or areas Rate of tax per katha (1.65 decimal)
1. Uttara (Sector 1-9), Khilgaon rehabilitation
area (beside 100 feet road), Azimpur,
Rajarbagh rehabilitation area (beside bishwa
road), Baridhara DOHS, Bashundhara (Block:
A–G), Niketon of Dhaka, Agrabad, Halishohar,
Panchlaish, Nasirabad, Mehedibag of
Chittagong
4% of the deed value or taka 90,000/-
whichever is higher
2. Gulshan, Banani and Baridhara of Dhaka 4% of the deed value or taka 3,00,000/-
whichever is higher
3. Dhanmondi of Dhaka 4% of the deed value or taka 2,40,000/-
whichever is higher
4. Kakrail, Segunbagicha, Bijoynagar, Eskaton, 4% of the deed value or taka 1,80,000/-
SL.
No.
Name of the commercial area or areas Rate of tax per katha (1.65 decimal)
1.
Gulshan, Banani, Motijheel, Dilkhusha, North
South Road, Motijheel Expansion areas and
Mohakhali of Dhaka
4% of the deed value or taka 10,80,000/-
whichever is higher
2.
Karwan Bazar of Dhaka 4% of the deed value or taka 6,00,000/-
whichever is higher
3.
Agrabad and CDA Avenue of Chittagong 4% of the deed value or taka 3,60,000/-
whichever is higher
4.
Narayanganj, Banga Bandhu Avenue, Badda,
Sayedabad, Postogola and Gandaria of Dhaka
whichever is higher
5.
Uttara Sonargaon Janapath, Shahbag,
Panthapath, Banglamotor, Kakrail of Dhaka
whichever is higher
6.
Nababpur and Fulbaria of Dhaka 4% of the deed value or taka 3,00,000/-
whichever is higher:

32
Green Road, Elephant Road, Fakirapool,
Arambagh, Maghbazar (within one hundred
feet of main road), Tejgaon Industrial Area,
Sher-e-Banglanagar Administrative Area,
Agargaon Administrative Area, Lalmatia,
Mohakhali DOHS, Cantonment of Dhaka and
Khulshi of Chittagong
ever is higher
5. Kakrail, Segunbagicha, Bijoynagar, Eskaton,
Green Road, Elephant Road area (outside one
hundred feet of main road) of Dhaka
whichever is higher
6. Green Road (from Road 3 to 8 of Dhanmondi
Residential Area of Dhaka)
whichever is higher
7. Uttara (Sector 10 to 14), Nikunj (south),
Nikunj (North), Badda Rehabilitation Area,
Ganderia Rehabilitation Area, Syampur
Rehabilitation Area, IG Bagan Rehabilitation
Area, Tongi Industrial Area of Dhaka
whichever is higher
8. Syampur Industrial Area, Postagola Industrial
Area and Jurain Industrial Area of Dhaka
whichever is higher
9. Khilgaon Rehabilitation Area (beside less than
100 feet road), Rajarbagh Rehabilitation Area
(beside 40 feet and other internal road) of
Dhaka
whichever is
10. Goran (beside 40 feet road) and Hajaribagh
Tannery Area of Dhaka
whichever is higher:
Provided that where any structure, building, flat, apartment or floor space is situated on the
land, an additional tax shall be paid at the rate of taka 600/- (six hundred) per square meter or (4%)
four per cent of the deed value of such structure, building, flat, apartment or floor space, whichever
is higher.
(c) Rate of tax for land or land & building located in the following areas:
SL.
No.
Name of the commercial area or areas Rate of tax
1.
Within the jurisdiction of Rajdhani Unnayan Kartripakya
(RAJUK) and Chittagong Development Authority (CDA) except
areas specified in schedule (a) and (b)
4% of deed value
2.
Within the jurisdiction of Gazipur, Narayanganj, Munshiganj,
Manikganj, Narsingdi, Dhaka and Chittagong districts
[excluding RajdhaniUnnayanKartripakya (RAJUK) and
Chittagong DevelopmentAuthority (CDA)], and within any
City Corporation (excluding Dhaka South City Corporation
and Dhaka North City Corporation) and Cantonment Board
3% of deed value
3.
Areas within the jurisdiction of a paurasabha of any district
headquarter
3% of deed value
4. Areas of any other Pauroshova 2% of deed value
5. Any other area not specified in schedule (a), (b) and (c) 1% of deed value.

33
]Ins. new rule by S.RO. No. 216-Ain/Aykor/2014, dated: 18/08/2014
[17J.Collection of tax from exporters. –
For the purpose of making the collection of tax from exporters under section 53(1) of the
Ordinance, the bank through which the exporters receive payment on account of export-of goods
shall collect an amount at the rate [one-fourth of one per cent] of the value of the exported goods
as tax payable under the said section 53(1).
Provided further that this rule shall not apply in the case of export of goods speciﬁed below:
(a) jute hessian, sacking and carpet backing;
(b) fresh fruits and vegetables;
(c) poultry and eggs; and
(d) handicrafts;
Provided further were a person is the owner of an industrial undertaking enjoying tax exemption
under section 45 of the Ordinance and it an exporter of goods produced by that undertaking, the
Board may, on an application made by such person, exempt him from payment of tax under this
rule.
Explanation- In this rule, the expression, "value of the exported goods" shall mean the value
of the exported goods as determined in accordance with the provisions of section 25(4) of the
Customs Act, 1969 (IV of 1969).]]Omitted by S.R.O No. 176-L/99, dated:01/07/1999
[18. Issuance of certificate, etc. of tax deduction and collection. -
(1) Where any payment is made which constitutes the income of the payee classifiable under the
head “Salaries”, not being salaries paid by the Government, the certificate of deduction of tax
under section 58 shall be issued specifying the following information:
(i) the name and address of the person or the authority paying such amount;
(ii) the period for which the payment is made;
(iii) Name and designation and TIN of the employee;
(iv) the breakdown of payment (such as the amount of basic salary, various allowances and other
payments);
(v) the value of benefits provided;
(vi) the amount of tax deduction required under section 50;
(vii) any other relevant information relating to computation of income, rebate or tax;
(viii) the amount of tax deducted at source;
(ix) the particulars, in the proforma given below, of the payment of deducted tax to the credit of
the Government;

34
*if payment is made in any other mode specified by the Board, provide information relevant to that
made.
(x) Name, designation and signature, along with date, of the person issuing the certificate.
(2) Where any tax is deducted under any section other than section 50, the certificate of deduction
of tax under section 58 shall be issued in the following manner:
(Name and address of the person or the office of the person issuing the certificate)
(Office letterhead may be used)
Certificate of deduction of tax
[Section 58 of the Income Tax Ordinance, 1984 (XXXVI of 1984]
No. Date
1 Name of the payee
2 Address of the payee
3 Does the payee have a Twelve-digit TIN? Yes No
4 Twelve-digit TIN (if answer of 03 is Yes)
5 Period for which payment is made from (date) to (date)
06. Particulars of the making of payment and the deduction of tax (add lines if necessary)
Sl Date of
payment
Description
of payment
Section Amount of
payment ৳
Amount of
tax
deducted৳
Remarks
1
2
Total
07. Payment of deducted tax to the credit of the Government (add lines if necessary)
Sl Challan*
Number
Challan date Bank
Name
Total
amount in
the challan
Amount
relating to
this certificate
Remarks
Sl Challan*
Number
Challan date Bank
Name
Total amount in the
challan ৳
Amount relating to this
certificate ৳ Remarks
1
2
Total
In words:

35
৳ ৳
1
2
Total
In words:
mode.
Certified that the information given above is correct and complete.
Name of the person issuing the certificate
Designation Signature and seal
TCAN Date
Phone & E-mail
(3) Where any tax is collected under Chapter VII, the certificate of collection of tax under section 58
shall be issued in the following manner:
(Name and address of the person or the office of the person issuing the certificate)
(Office letterhead may be used)
Certificate of collection of Tax
[Section 58 of the Income Tax Ordinance, 1984(XXXVIof 1984]
No. Date
1 Name of the person from whom tax has been collected
2 Address
3 Does the person have a Twelve-digit TIN? Yes No
4 Twelve-digit TIN(if answer of 03 is Yes)
05. Particulars of tax collection (add lines if necessary)
Sl
Date of
Collection
Description of
collection of tax
Section
Amount of tax
collected
৳
Remarks
1
2
Total
06. Payment of collected tax to the credit of the Government (add lines if necessary)
Sl Challan* Number Challan date Bank Name Total
amount in
Amount
relating to
Remarks

36
the challan
৳
this certificate
৳
1
2
Total
In words:
mode.
Certified that the information given above is correct and complete.
Name of the person issuing the certificate
Designation Signature and seal
TCAN
Phone & E-mail Date
(4) The proof of the payment of the deducted or collected tax to the credit of Government shall be
furnished along with the certificate mentioned in this rule.
(5) The certificate of deduction or collection shall be issued within two weeks of the month
following the month in which the deduction was made or within such time as is convenient for the
discharge his tax liability of person for whom tax has been deducted or collected.
(6) The Board may specify that in certain cases a bill of entry, a registration deed, an instrument of
payment or other documents containing the particulars of deduction or collection shall be treated
as a certificate of deduction or collection.
(7) Where a deduction or collection is made a monthly statement, in the proforma given below,
shall be sent by the person making the deduction or collection to the income tax authorities
specified by the Board by the twentieth day of the month following the end of the month in which
the deduction or collection is made:
Statement of Tax Deducted or Collected under Chapter VII of the Income Tax Ordinance,
1984(XXXVI of 1984)
For the month of:
Name of the person or the office of the person by whom tax was deducted or collected:
Address:[
Sl. No.
Particulars of the person from whom tax
is deducted/ collected
Date of tax
deduction/
collection
Source of
deduction/
collection
Section
Name Address TIN
1 2 3 4 5 6 7
]Subs by SRO No. 191/Ain/Aykor/2018
Amount paid/
credited
Amount of tax
deducted/
collected
Payment to the credit of the Government
RemarksChallan *
Number
Challan
Date
Bank Name Amount
8 9 10 11 12 13 14

37
mode
Signature and Seal
Name
Designation
TCAN
phone & E-mail
Date of Signature
(8) the statement under sub-rule (7) shall not be applicable for a deduction from a source under
the head “Salaries] Subs by S.R.R No. 259/AIN/Income tax/ 2016, Dated: 10/08/2016
[18A. Certificate of deduction of tax under section 50 (1B). -
In the case of deduction of tax made by the Drawing and Disbursing Officer under section 50(1A) an
annual certificate regarding such deduction of tax shall be given by the respective Government
Accounts Officer or any other official authorized by him in the following form, namely: -
Certificate of deduction of tax under section 50(1B) on income chargeable under the head
“Salaries” for the year ended as on..............
Name of the employee
Name of
the office
Designation
Tax payer ‘s
Identification
Number
Amount of Tax
deducted
Remarks
1 2 3 4 5 6
Date...............
19. Company to furnish a statement regarding payment of
dividend. —
(1) An annual statement shall be furnished by the principal officer of a company under section 110
of the Ordinance in respect of a dividend or aggregate dividends if the amount thereof exceeds one
taka in the case of a shareholder which is a company and in respect of a dividend or aggregate
dividends if the amount thereof exceeds taka [20,000] Subs by S.R.O. NO. 216/2014
in the case of any other
shareholder.
(2) The annual statement to be furnished by the principal officer of the company under sub-rule (1)
shall be in the following form and verified in the manner indicated therein and shall be delivered to
the Deputy Commissioner of Taxes who assessees the company: —
Statement under section 110 of the Income Tax Ordinance, 1984 (XXXVI of 1984),
for the year ending on the 30th June, ………
Name of Company………………………………………
Address of Company………………………………
Resident Shareholders/Non-Resident Shareholders
Signature, name and
designation
of the Accounts Officer/any
other authorized officer;] Ins. by
S.R.O. No. 192-Ain/Aykor/2015, dated:
30/06/2015

38
I, ………………………………………………… the Principal Officer of the company, hereby
certify that the above statement contains a complete list of: —
(1) the resident/non-resident shareholders which are companies and to whom a dividend was
distributed in the year ending on the 30th June, ……, and
(2) other resident/non-resident shareholders of the company to whom a dividend or aggregate
dividends exceeding taka 25,000 was or were distributed in the year ending on the 30th June,
Date………………………………. Signature……………………………….
Note: -Separate form should be used for resident and non-resident shareholders.
20. Statement regarding payment of interest other than interest on securities. —
(1) An annual statement shall be furnished under section 109 by the person responsible for paying
interest not being interest on securities in respect of amounts of interest or aggregate interest
exceeding taka [15,000].
(2) The annual statement under section 109 shall be in the following form and verified in the
manner indicated thereon and shall be delivered —
(i) in the case of a company, by the principal officer thereof to the Deputy Commissioner of
Taxes having jurisdiction for the time being to assess the company; and
(ii) in other cases, by the person responsible for the payment of the interest to the Deputy
Commissioner of Taxes having jurisdiction over the area in which he resides, or the Deputy
Commissioner of Taxes who has jurisdiction to assess him, as the case may be.
Statement under section 109 of the Income Tax Ordinance, 1984 (XXXVI of 1984) regarding
payment of interest (not being interest on securities) for the year ending on the 30th June,
19……….
Name of the payer………………………………………………………………………
SI.
No.
Name
of
shareholder
Address
of
shareholder.
Date of
Declaration
of dividends
Nature
Of
Dividend
Interim/
Final.
Number
and
Description
of
Shares held
by
The
shareholder
Amount of
Dividend
Paid
or
distributed.
Amount
Of tax,
if any,
deducted
from such
dividend
Remarks
1 2 3 4 5 6 7 8 9

39
SI.
No.
Name of
payee.
Address
of payee.
Whether
the payee
is Resident/
Non
resident.
Date of
payment
Amount
Of
Interest or
aggregate
interest.
Amount
of tax,
if any,
deducted
there from.
Remarks.
1 2 3 4 5 6 7 8
I………. the Principal Officer of……………………………. hereby certify that the above statement
contains a complete list of persons to whom interest or aggregate interest exceeding taka [15,000]
was paid during the year ending on the 30th June, …………
[21. Statement of deduction of tax under the head “Salaries
(1) Where a deduction is made under section 50 from an employee, not being a deduction by or on
behalf of the Government, a monthly statement, in the proforma given below, shall be sent by the
person making the deduction to the authorities mentioned in sub-rule (3) by the twentieth day of
the month following the end of the month in which the deduction is made:
Statement of Tax Deducted from salaries
Under section 50 of the Income Tax Ordinance, 1984(XXXVI of 1984)
For the month of:
Name of the employer:
TIN:
Address:
Particulars of salaries
Basic salary including
arrear or advance
Allowances and
benefits paid in
cash
Value of benefit
not paid in cash
Any other amount falling
under the head “salaries”
Total
5 6 7 8 9
Amount of Tax
deducted
payment of deducted tax to the credit of
the government
Cumulative deduction in
this month of current
Remarks
Date ………………………. Signature………………………
Designation…………………..
Particulars of the employee from whom the deduction of tax is made
Sl. No. Name Designation TIN
1 2 3 4

40
Challan*
No.
Challan
Date
Bank
name
Amount
year
10 11 12 13 14 15 16
mode.
I certify that-
(a) I am competent and authorized to make the statement;
(b) the particulars given in the statement are correct and complete.
Signature and Seal
Name
Designation
TCAN
phone & E-mail
Date of signature.
(2) In cases where the trustees of an approved superannuation fund repay any contributions to an
employee during his life time but not at, or in connection with, the termination of his employment,
the trustees shall forthwith send a statement giving the following particulars:
(a) Name and address of the employee;
(b) The period for which the employee has contributed to the superannuation fund;
(c) The amount of contributions repaid as-
(i) principal
(ii) interest;
(d) The average rate of deduction of tax during the preceding three years;
(e) Amount of tax deducted on repayment.
(3) The statement under sub-rule (1) and (2) shall be sent to the Deputy Commissioner of Taxes
under whose jurisdiction the employee is assesseed or to such other income tax authority or
authorities as the Board may specify.] Subs by S.R.O. No. 259/Law/Income tax/ 2016
22. Commissioner’s power to permit employer to deduct tax under the head “Salaries” in lump
sum every month and submit yearly statement.—
In the case of income chargeable under the head “Salaries” where deduction is not made by or on
behalf of Government, the Commissioner may, notwithstanding anything contained in rules 13 and
21(1), permit an employer to pay tax on the income of his employees chargeable under the head
“Salaries” in a lump sum every month based on the average amount of tax deductible every month
from such income and to submit at the end of the year to the Deputy Commissioner of Taxes within
whose jurisdiction the deduction is made (or where there is more than one Deputy Commissioner
of Taxes having jurisdiction in the same area to the Deputy Commissioner of Taxes specified by the

The Income Tax Rules, 1984

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The Income Tax Rules, 1984