অর্থ আইন, ২০১৬
যেহেতু সরকারের আর্থিক প্রস্তাবাবলী কার্যকরকরণ এবং নিম্নবর্ণিত উদ্দেশ্যসমূহ পূরণকল্পে কতিপয় আইন সংশোধন করা সমীচীন ও প্রয়োজনীয়;সেহেতু এতদ্দ্বারা নিম্নরূপ আইন করা হইল:-
যেহেতু সরকারের আর্থিক প্রস্তাবাবলী কার্যকরকরণ এবং নিম্নবর্ণিত উদ্দেশ্যসমূহ পূরণকল্পে কতিপয় আইন সংশোধন করা সমীচীন ও প্রয়োজনীয়;সেহেতু এতদ্দ্বারা নিম্নরূপ আইন করা হইল:-
Section ১. সংক্ষিপ্ত শিরোনাম ও প্রবর্তন
(১) এই আইন অর্থ আইন, ২০১৬ নামে অভিহিত হইবে।
(২) এই আইনের দ্বিতীয় অধ্যায় এবং চতুর্থ অধ্যায়ের ধারা ৭৪ অবিলম্বে কার্যকর হইবে।
(৩) এই আইনের তৃতীয় অধ্যায় এবং চতুর্থ অধ্যায়ের ধারা ৭৪ ব্যতীত অন্যান্য ধারাসমূহ, ২০১৬ সনের ১ জুলাই তারিখে কার্যকর হইবে।
Section ২. Act No. IV of 1969 এর section 2 এর সংশোধন
Customs Act, 1969 (Act No. IV of 1969), অতঃপর উক্ত Act বলিয়া উল্লিখিত, এর section 2 এর-
Section ৩. Act No. IV of 1969 এর section 2A এর সন্নিবেশ
উক্ত Act এর section 2 এর পর নিম্নরূপ নূতন section 2A সন্নিবেশিত হইবে, যথা:- “2A. Act to override other laws.- Notwithstanding anything contained in any other law for the time being in force, or any other legal instrument having the force of law, the provisions of this Act shall have the effect.”।
Section ৪. Act No. IV of 1969 এর section 6 এর প্রতিস্থাপন
উক্ত Act এর section 6 এর পরিবর্তে নিম্নরূপ section 6 প্রতিস্থাপিত হইবে, যথা:- “6. Entrustment of functions of customs officers to certain other officers.- (1) The Board may, by an official order, entrust, conditionally or unconditionally, any function of an officer of customs under this Act to any other officer of the Government. (2) No officer entrusted with any function of an officer of customs under sub-section (1) shall interfere in any manner in the performance of any function by an officer of customs in places notified under section 9.”।
Section ৫. Act No. IV of 1969 এর section 9 এর সংশোধন
উক্ত Act এর section 9 এর-
Section ৬. Act No. IV of 1969 এর section 18 এর সংশোধন
উক্ত Act এর section 18 এর-
Section ৭. Act No. IV of 1969 এর section 115 এর সংশোধন
উক্ত Act এর section 115 এর proviso তে উল্লিখিত “two” শব্দটির পরিবর্তে “three” শব্দটি প্রতিস্থাপিত হইবে।
Section ৮. Act No. IV of 1969 এর section 129 এর সংশোধন
উক্ত Act এর section 129 এর প্রান্তস্থিত ফুলস্টপ (.) এর পরিবর্তে কোলন (:) প্রতিস্থাপিত হইবে এবং অতঃপর নিম্নোক্ত proviso সন্নিবেশিত হইবে, যথাঃ- “Provided that such transit shall be subject to the submission of a guarantee or security for goods in transit as a surety for customs duties and other taxes chargeable thereon.”।
Section ৯. Act No. IV of 1969 এর section 129A এর সন্নিবেশ
উক্ত Act এর section 129 এর পর নিম্নরূপ নূতন section 129A সন্নিবেশিত হইবে, যথা:- “129A. Cost of Transit.-Fees as cost of services for goods and vehicles in transit across Bangladesh to a foreign territory may be levied at such rates as the Board may, by notification in the official Gazette, prescribe.””
Section ১০. Act No. IV of 1969 এর section 156 এর সংশোধন
উক্ত Act এর section 156 এর-
Section ১১. Act No. IV of 1969 এর section 193A এর সংশোধন
উক্ত Act এর section 193A এর sub-section (5) এর পর নিম্নরূপ নূতন sub-sections (6), (7) ও (8) সংযোজিত হইবে, যথা:- “(6) The Commissioner (Appeal) shall dispose of the appeal within two years from the date of receipt thereof. (7) If the Commissioner (Appeal) fails to dispose of the appeal within the time specified in sub-section (6), the Board may, upon a request made by the Commissioner (Appeal), extend that period not exceeding 6 (six) months. (8) If the appeal is not disposed of within the extended time specified in sub-section (7), the appeal shall be deemed to have been allowed. ””
Section ১২. Act No. IV of 1969 এর section 196A এর সংশোধন
উক্ত Act এর section 196A এর sub-section (3) তে উল্লিখিত “is communicated to the Commissioner of Customs” শব্দগুলির পরিবর্তে “is received by the Commissioner of Customs” শব্দগুলি প্রতিস্থাপিত হইবে।
Section ১৩. Act No. IV of 1969 এর Section 219 এর সংশোধন
উক্ত Act এর section 219 এর sub-section (4) বিলুপ্ত হইবে।
Section ১৪. Act No. IV of 1969 এর section 219A এর সংশোধন
উক্ত Act এর section 219 এর sub-section (2) তে উল্লিখিত “thirty” শব্দটির পরিবর্তে “forty five” শব্দগুলি প্রতিস্থাপিত হইবে।
Section ১৫. Act No. IV of 1969 এর FIRST SCHEDULE এর প্রতিস্থাপন
উক্ত Act এর “FIRST SCHEDULE” এর পরিবর্তে এই আইনের তফসিল-১ এ উল্লিখিত “FIRST SCHEDULE” (পৃথকভাবে মুদ্রিত) প্রতিস্থাপিত হইবে।
Section ১৬. Ordinance No. XXXVI of 1984 এর section 2 এর সংশোধন
Income-tax Ordinance, 1984 (Ord. No. XXXVI of 1984), অতঃপর উক্ত Ordinance বলিয়া উল্লিখিত, section 2 এর-
Section ১৭. Ordinance No. XXXVI of 1984 এর section 11 এর সংশোধন
উক্ত Ordinance এর section 11 এর sub-section (3) এর clause (iii) এর “a Commissioner of Taxes” শব্দগুলির পর “having at least one year experience as a Commissioner” শব্দগুলি সন্নিবেশিত হইবে ।
Section ১৮. Ordinance No. XXXVI of 1984 এর sections 16B, 16BB এবং 16BBB এর প্রতিস্থাপন
উক্ত Ordinance এর section 16B এর পরিবর্তে নিম্নরূপ sections 16B, 16BB এবং 16BBB প্রতিস্থাপিত হইবে, যথা:- “16B. Charge of additional tax.- Notwithstanding anything contained in any other provision of this Ordinance, where any person employs or allows, without prior approval of the Board of Investment or any competent authority of the Government, as the case may be, any individual not being a Bangladeshi citizen to work at his business or profession at any time during the income year, such person shall be charged additional tax at the rate of fifty percent (50%) of the tax payable on his income or taka five lakh, whichever is higher in addition to tax payable under this Ordinance. 16BB. Charge of additional amount, etc.-Where under the provisions of this Ordinance any interest, amount or any other sum, by whatever name called, is to be charged in addition to tax, it shall be charged, levied, paid and collected accordingly. 16BBB. Charge of minimum tax.- Where under the provisions of this Ordinance any minimum tax is to be charged, it shall be charged, levied, paid and collected accordingly.””
Section ১৯. Ordinance No. XXXVI of 1984 এর section 16C এর বিলোপ
উক্ত Ordinance এর section 16C বিলুপ্ত হইবে।
Section ২০. Ordinance No. XXXVI of 1984 এর section 16CCC এর বিলোপ
উক্ত Ordinance এর section 16CCC বিলুপ্ত হইবে ।
Section ২১. Ordinance No. XXXVI of 1984 এর section 19 এর সংশোধন
উক্ত Ordinance এর section 19 এর-
Section ২২. Ordinance No. XXXVI of 1984 এর section 30 এর সংশোধন
উক্ত Ordinance এর section 30 এর-
Section ২৩. Ordinance No. XXXVI of 1984 এর section 35 এর সংশোধন
উক্ত Ordinance এর section 35 এর sub-section (3) এর “the accounts are maintained according to the Bangladesh Accounting Standard (BAS) and reported in accordance with the Bangladesh Financial Reporting Standard (BFRS)” শব্দগুলি, বন্ধনীগুলি ও শব্দ-সংক্ষেপগুলির পরিবর্তে “the accounts are maintained and the statements are prepared and reported in accordance with the Bangladesh Accounting Standards (BAS) and the Bangladesh Financial Reporting Standards (BFRS), and are audited in accordance with the Bangladesh Standards on Auditing (BSA)” শব্দগুলি, বন্ধনীগুলি ও শব্দ-সংক্ষেপগুলি প্রতিস্থাপিত হইবে ।
Section ২৪. Ordinance No. XXXVI of 1984 এর section 37 এর সংশোধন
উক্ত Ordinance এর section 37 এর চতুর্থ proviso এর “cigarette” শব্দের পর “, bidi, zarda, chewing tobacco, gul or any other smokeless tobacco or tobacco products” শব্দগুলি ও কমাগুলি সন্নিবেশিত হইবে।
Section ২৫. Ordinance No. XXXVI of 1984 এর section 44 এর সংশোধন
উক্ত Ordinance এর section 44 এর-
| Total Income | Amount of credit | | --- | --- | | (i) if the total income does not exceed taka ten lakh | 15% of the eligible amount; | | (ii) if the total income exceeds taka ten lakh but does not exceed taka thirty lakh | (i) 15% of the first two lakh fifty thousand of the eligible amount; and (ii) 12% on the rest of the eligible amount; | | (iii) if the total income exceeds taka thirty lakh | (i) 15% of the first two lakh fifty thousand of the eligible amount; and (ii) 12% of the next five lakh of the eligible amount; and (iii) 10% on the rest of the eligible amount; |
“(5) Notwithstanding anything contained in clause (b) of sub-section (4) or any other section in Chapter VI-
Section ২৬. Ordinance No. XXXVI of 1984 এর section 49 এর সংশোধন
উক্ত Ordinance এর section 49 এর sub-section (1) এর clause (o) এর পর নিম্নরূপ clause (oo) সন্নিবেশিত হইবে, যথা:- “(oo). income dierived on account of payment from workers’ participation fund.”
Section ২৭. Ordinance No. XXXVI of 1984 এর section 51 এর প্রতিস্থাপন
উক্ত Ordinance এর section 51 এর পরিবর্তে নিম্নরূপ section 51 প্রতিস্থাপিত হইবে, যথা:-
“51. Deduction at source from interest or profit on securities.- (1) Any person responsible for issuing a security of the government or a security approved by the Government, income of which is classifiable under the head "Interest on securities", shall collect, unless the Government otherwise directs, income tax at the rate of five percent (5%) upfront on interest or discount receivable on maturity on such security.
(2) If the security mentioned in sub-section (1) is a security based on Islamic principles, income tax shall be deducted or collected at the rate of five percent (5%) on profit or discount at the time of payment or credit, whichever is earlier.
(3) Income tax shall not be collected or deducted at source if the security mentioned in sub-section (1) is a Treasury bond or Treasury bill issued by the Government.”।
Ordinance No. XXXVI of 1984 এর sections 52, 52A এবং 52AA এর প্রতিস্থাপন
উক্ত Ordinance এর sections 52, 52A এবং 52AA এর পরিবর্তে নিম্নরূপ sections 52, 52A এবং 52AA প্রতিস্থাপিত হইবে, যথা:-
“52. Deduction from payment to contractors, etc.- (1) Where any payment is to be made by a specified person to a resident on account of-
the person responsible for making the payment shall, at the time of making such payment, deduct tax at such rate, not exceeding ten percent (10%) of the base amount, as may be prescribed:
Provided that the rate of tax shall be fifty percent (50%) higher if the payee does not have the twelve-digit Taxpayer’s Identification Number at the time of making the payment.
(2) In this section-
(xiii) a public-private partnership;
52A. Deduction from payment of royalties etc. - (1) Where any payment is to be made by a specified person to a resident on account of royalties, franchise, or the fee for using license, brand name, patent, invention, formula, process, method, design, pattern, knowhow, copyright, trademark, trade name, literary or musical or artistic composition, survey, study, forecast, estimate, customer list or any other intangibles, the person responsible for making the payment shall, at the time of making payment, deduct income tax at the rate specified below-
| Description of payment | Rate of deduction of tax | | --- | --- | | (a) Where base amount does not exceed taka 25 lakh | 10% | | (b) Where base amount exceeds taka 25 lakh | 12%: |
Provided that 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.
(2) In this section-
52AA. Deduction from the payment of certain services.- (1) Where any payment is to be made by a specified person to a resident on account of a service as mentioned in this section, the person responsible for making the payment shall, at the time of making such payment, deduct income tax at the rate specified below:-
| SL. No | Description of service and payment | Rate of deduction of tax | | --- | --- | --- | --- | | Where base amount does not exceed Tk. 25 Lakh | Where base amount does exceeds Tk. 25 Lakh | | | | 1. | Advisory or consultancy service | 10% | 12% | | 2. | Professional service , technical services fee, or technical assistance fee | 10% | 12% | | 3. | Catering service (a) on commission (b) on gross amount | 10% 1.5% | 12% 2% | | 4. | Cleaning service (a) on commission (b) on gross amount | 10%1.5% | 12% 2% | | 5. | Collect and recovery agency (a) on commission (b) on gross amount | 10% 1.5% | 12% 2% | | 6. | Management of events, training, workshops etc. (a) on commission (b) on gross amount | 10% 1.5% | 12% 2 % | | 7. | Private security service (a) on commission (b) on gross amount | 10% 1.5% | 12% 2 % | | 8. | Supply of manpower (a) on commission (b) on gross amount | 10% 1.5% | 12% 2 % | | 9. | Indenting commission | 6% | 8% | | 10. | Meeting fees, training fees or honorarium | 10% | 12% | | 11. | Mobile network operator, technical support service provider or service delivery agents engaged in mobile banking operations | 10% | 12% | | 12. | Credit rating agency | 10% | 12% | | 13. | Motor garage or workshop | 6% | 8% | | 14. | Private container port or dockyard service | 6% | 8% | | 15. | Shipping agency commission | 6% | 8% | | 16. | Stevedoring/berth operation commission | 10% | 12% | | 17. | Transport service car rental | 3% | 4% | | 18. | Any other service which is not mentioned in Chapter VII of this Ordinance and is not a service provided by any bank, insurance or financial institutions | 10% | 12% |
Provided that 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:
Provided further that where the Board, on an application made in this behalf, gives a certificate in writing that the person rendering such service is otherwise exempted from tax under any provision of this Ordinance, the payment referred to in this section shall be made without any deduction or with deduction at a lesser rate for that income year.
(2) In this section-
Section ২৯. Ordinance No. XXXVI of 1984 এর section 52B এর প্রতিস্থাপন
উক্ত Ordinance এর section 52B এর পরিবর্তে নিম্নরূপ section 52B প্রতিস্থাপিত হইবে, যথা:-
“52B.Collection of tax from Cigarette manufacturers.-Any person responsible for selling banderols to any manufacturer of cigarettes shall, at the time of selling banderols, collect tax from such manufacturers on account of the manufacture of cigarette at the rate of ten percent (10%) of the value of the banderols. Explanation.- For the purposes of this section, “manufacture of cigarettes” means manufacture of cigarettes manually without any mechanical aid whatsoever."।
Section ৩০. Ordinance No. XXXVI of 1984 এর section 52D এর প্রতিস্থাপন
উক্ত Oর্ডিনন্cএ এর section 52D এর পরিবর্তে নিম্নরূপ section 52D I 52DD প্রতিস্থাপিত হইবে, যথা:- “52D. Deduction at source from interest on saving instruments.- Notwithstanding anything contained in any other provision of this Ordinance or any other law being in force in respect of exemption from tax on interest of savings instrument purchased by an approved superannuation fund or pension fund or gratuity fund or a recognized provident fund or a workers’ profit participation fund, any person responsible for making any payment by way of interest on any savings instruments shall, at the time of such payment, deduct income tax at the rate of five percent (5%) on such interest: Provided that no tax shall be deducted under this section where the cumulative investment at the end of the income year in the pensioners' savings certificate does not exceed five lakh taka: Provided further that no tax shall be deducted from interest or profit arising from Wage earners development bond, US dollar premium bond, US dollar investment bond, Euro premium bond, Euro investment bond, Pound sterling investment bond or Pound sterling premium bond. 52DD. Deduction at source from payment to a beneficicary of workers’ participation fund.- Notwithstanding anything contained in any other provision of this Ordinance or any other law being in force in respect of exemption from tax on payments from workers’ participation fund, any person responsible for making any payment from such fund to a beneficiary shall, at the time of such payment, deduct income tax at the rate of five percent (5%) on such payment.”|
Section ৩১. Ordinance No. XXXVI of 1984 এর section 52JJ এর প্রতিস্থাপন
উক্ত Ordinance এর section 52JJ এর পরিবর্তে নিম্নরূপ section 52JJ প্রতিস্থাপিত হইবে, যথা:-
“52JJ. Collection of tax from travel agent.- (1) Notwithstanding anything contained in any other provisions of this Ordinance, any person responsible for making any payment to a resident any sum by way of commission or discount or any other benefits, called by whatever name, convertible into money for selling passenger tickets or air cargo carriage shall deduct or collect advance tax at the rate of zero point three zero percent (0.30%) of the total value of the tickets or any charge for carrying cargo by air at the time of payment to such resident.
(2) Where any incentive bonus, performance bonus or any other benefits, called by whatever name, is to be paid in relation to such sale of tickets or bill for carrying cargo by air in addition to the amount mentioned in sub-section (1), person responsible for making such payment shall deduct an amount equal to (A/B) x C, where-
“A” is the amount of incentive bonus, performance bonus or any other benefits as mentioned in subsection (2),
“B” is the amount of commission or discount or any other benefits as mentioned in sub-section (1), and
“C” is the amount of source tax on commission or discount or any other benefits as mentioned in subsection (1).
(3) For the purpose of computation of value of tickets or charge, any payment made in respect of any embarkation fees, travel tax, flight safety insurance, security tax and airport tax shall not be included in such value or charge.
Explanation.-In this section, “payment” includes a transfer, a credit or an adjustment of payment.”।
Section ৩২. Ordinance No. XXXVI of 1984 এর section 52R এর সংশোধন
উক্ত Ordinance এর section 52R এর –
Section ৩৩. Ordinance No. XXXVI of 1984 এর section 53BB এর সংশোধন
উক্ত Ordinance এর section 53BB এর “zero point eight zero percent (0.80%)” শব্দগুলি, সংখ্যাগুলি, চিহ্ন ও বন্ধনীগুলির পরিবর্তে “one percent (1%)” শব্দগুলি, সংখ্যাগুলি, চিহ্ন ও বন্ধনীগুলি প্রতিস্থাপিত হইবে।
Section ৩৪. Ordinance No. XXXVI of 1984 এর section 53BBBB এর সংশোধন
উক্ত Ordinance এর section 53BBBB এর “zero point eight zero percent (0.80%)” শব্দগুলি, সংখ্যাগুলি, চিহ্ন ও বন্ধনীগুলির পরিবর্তে “one percent (1%)” শব্দগুলি, সংখ্যাগুলি, চিহ্ন ও বন্ধনীগুলি প্রতিস্থাপিত হইবে।
Section ৩৫. Ordinance No. XXXVI of 1984 এ নতুন section 53CCC এর সন্নিবেশ
উক্ত Ordinance এর বিলুপ্ত section 53CC এর পর নিম্নরূপ নূতন section 53CCC সন্নিবেশিত হইবে, যথা:-
“53CCC. Deduction or collection of tax at source from courier business of a non-resident. - Any person being a company registered under the Companies Act, 1913 (VII of 1913) or কোম্পানী আইন, ১৯৯৪ (১৯৯৪ সনের ১৮ নং আইন) working as local agent of a non-resident courier company shall deduct or collect tax in advance at the rate of fifteen percent (15%) on the amount of service charge accrued from the shipment of goods, documents, parcels or any other things outside Bangladesh.”।
Section ৩৬. Ordinance No. XXXVI of 1984 এর section 53E এর সংশোধন
উক্ত Ordinance এর sub-section (2) এর পরিবর্তে নিম্নরূপ sub-section (2) প্রতিস্থাপিত হইবে, যথা:-
“ (2) Any company, other than an oil marketing company, which sells goods to-
at a price lower than the retail price fixed by such company, shall collect tax from such distributor or such any other person at the rate of five percent (5%) on the amount equal to B x C, where-
B = the selling price of the company to the distributor or the other person;
C = 6%:
Provided that a cigarette manufacturer company shall collect tax at the time of sale of its goods to such distributor or to such other persons at the rate of three per cent of the difference between the sale price to the distributor or the other persons and the retail price fixed by such company.
Explanation.-For the purpose of this section, “contract” includes an agreement or an arrangement, whether written or not.”।
Section ৩৭. Ordinance No. XXXVI of 1984 এর section 53F এর সংশোধন
উক্ত Ordinance এর section 53F এর sub-section (2) এর পরিবর্তে নিম্নরূপ sub-sections (2) এবং (3) প্রতিস্থাপিত হইবে, যথা:-
“(2) Notwithstanding anything contained in this Ordinance or any other law for the time being in force in respect of exemption of tax from any fund, any person responsible for paying any sum by way of interest or share of porfit on any saving deposits or fixed deposits or any term deposit maintained with any Scheduled bank including a co-operative bank or any bank run on Islamic principles or non-banking financial institution or any leasing company or housing finance company, as the case may be, by or in the name of a fund shall deduct, at the time of credit of such interest or share of profit to the account of the fund or at the time of payment thereof, whichever occurs earlier, income tax at the rate of five percent (5%) on such sum.
(3) Nothing contained in this section shall apply-
Section ৩৮. Ordinance No. XXXVI of 1984 এর section 53FF এর সংশোধন
উক্ত Ordinance এর section 53FF এর-
“(iii) in areas other than the areas mentioned in sub-clauses (i) and (ii)-
A. if the area is within Dhaka South City Corporation, Dhaka North City Corporation and Chittagong City Corporation, taka one thousand per square metre;
B. if the area is within any other city corporation, taka seven hundred per square metre;
C. any other area, taka three hundred per square metre:
Provided that the rate of source tax under clause (a) in respect of a residential apartment shall be twenty percent (20%) lower if the size of the apartment, including common space, is not more than seventy square metre, and forty percent (40%) lower if the size of the apartment, including common space, is not more than sixty square metre.”;
“(iii) in areas other than the areas mentioned in sub-clauses (i) and (ii)-
A. if the area is within Dhaka South City Corporation, Dhaka North City Corporation and Chittagong City Corporation, taka three thousand and five hundred per square metre;
B. if the area is within any other city corporation, taka two thousand and five hundred per square metre;
C. any other area, taka one thousand and two hundred per square metre.”।
Section ৩৯. Ordinance No. XXXVI of 1984 এর section 56 এর প্রতিস্থাপন
উক্ত Ordinance এর section 56 এর পরিবর্তে নিম্নরূপ section 56 প্রতিস্থাপিত হইবে, যথা:-
“56. Deduction from income of non-residents.- (1) Subject to the provisions of sub-section (2), the specified person or any other person responsible for making payment to a non-resident of any amount which constitutes the income of such non-resident chargeable to tax under this Ordinance shall, unless such person is himself liable to pay tax thereon as agent, at the time of making such payment, deduct tax on the amount so payable at the rate, specified below:
| SL. No | Description of services or payments | Rate of deduction of tax | | --- | --- | --- | | 1 | Advisory or consultancy service | 20% | | 2 | Pre-shipment inspection service | 20% | | 3 | Professional service, technical services, technical know-how or technical assistance | 20% | | 4 | Architecture, interior design or landscape design, fashion design or process design | 20% | | 5 | Certification rating etc. | 20% | | 6 | Charge or rent for satellite, airtime or frequency, rent for channel broadcast | 20% | | 7 | Legal service | 20% | | 8 | Management service including event management | 20%10% | | 9 | Commission | 20% | | 10 | Royalty, license fee or payments related to intangibles | 20% | | 11 | Interest | 20% | | 12 | Advertisement broadcasting | 20% | | 13 | Advertisement making | 15% | | 14 | Air transport or water transport | 7.5% | | 15 | Contractor or sub-contractor of manufacturing, process or conversion, civil work, construction, engineering or works of similar nature. | 7.5% | | 16 | Supplier | 7.5% | | 17 | Capital gain | 15% | | 18 | Insurance premium | 10% | | 19 | Rental of machinery, equipment etc. | 15% | | 20 | Dividend-(a) company------(b) any other person, not being acompany------- | 20%20% | | 21 | Artist, singer or player | 30% | | 22 | Salary or remuneration | 30% | | 23 | 23 Exploration or drilling in petroleum operations | 5.25% | | 24 | Survey for oil or gas exploration | 5.25% | | 25 | Any service for making connectivitybetween oil or gas field and its export point | 5.25%" | | 26 | Any payments against any services not mentioned above | 20%" | | 27 | Any other payments | 30%" |
(2) Where the Board, on an application made in this behalf, gives a certificate that, to the best of its belief, the non-resident will not be liable to pay any tax under this Ordinance, or will be liable to pay tax at a rate less than the maximum rate, payment referred to in subsection (1) shall be made without any deduction, or, as the case may be, with deduction at the lesser rate specified in the certificate.
(3) In this section-
Section ৪০. Ordinance No. XXXVI of 1984 এর section 57 এর প্রতিস্থাপন
উক্ত Ordinance এর section 57 এর পরিবর্তে নিম্নরূপ section 57 প্রতিস্থাপিত হইবে, যথা:-
“57. Consequences of failure to deduct, collect, etc.- (1) Where a person-
such person shall be deemed to be an asseesee in default, and without prejudice to any other consequences to which such person may be liable, shall be personally liable to pay –
(2) In addition to the amount as mentioned in sub-section (1), the person shall also be liable to pay an additional amount at the rate of two percent (2%) per month on the amount as mentioned in sub-clauses (i), (ii) and (iii) of clause (c) of sub-section (1), as the case or cases may be, calculated for the period-
Explanation.-The period for which the additional amount is calculated shall not exceed twenty four months.
(3) The Deputy Commissioner of Taxes shall take necessary action for the realisation of the amount as mentioned in sub-section (1) and the additional amount as mentioned in sub-section (2) from the person referred to in sub-section (1) after giving the person a reasonable opportunity of being heard.
(4) No realisation of the amount mentioned in sub-section (1) shall be made if it is established that such amount has meanwhile been paid by the person from whom the deduction or collection was due.”।
Section ৪১. Ordinance No. XXXVI of 1984 এ নূতন section 57A এর সন্নিবেশ
উক্ত Ordinance এর section 57 এর পর নিম্নরূপ নূতন section 57A সন্নিবেশিত হইবে, যথা:-
“57A. Consequences of the issuance of certificate of tax deduction or collection without actual deduction, collection or payment.-(1) Where a person issues a certificate of deduction or collection of tax at source without actual deduction or collection or payment to the credit of the Government, without prejudice to any other consequences to which he may be liable, the person shall be personally liable to pay the amount not being deducted, collected or paid to the credit of the Government.
(2) The Deputy Commissioner of Taxes shall take necessary action for the collection of amount mentioned in sub-section (1) from the person so personally liable after giving the person a reasonable opportunity of being heard.”।
Section ৪২. Ordinance No. XXXVI of 1984 এর section 58 এর প্রতিস্থাপন
উক্ত Ordinance এর section 58 এর পরিবর্তে নিম্নরূপ section 58 প্রতিস্থাপিত হইবে, যথা:-
“58. Certificate of deduction, etc. of tax.-(1) Every person who has deducted or collected any tax under this Chapter shall furnish, to the person from whom such deduction or collection has been made, a certificate of tax deduction or collection specifying therein-
(2) The Board may, by notification in the official Gazette, -
Section ৪৩. Ordinance No. XXXVI of 1984 এর section 62 এর সংশোধন
উক্ত Ordinance এর section 62 এর “furnished” শব্দের পর “, along with the proof of payment of such tax to the account of the Government,” শব্দগুলি ও কমাগুলি সন্নিবেশিত হইবে।
Section ৪৪. Ordinance No. XXXVI of 1984 এ নতুন sections 68A এবং 68B এর সন্নিবেশ
উক্ত Ordinance এ section 68 এর পর নিম্নরূপ নূতন sections 68A এবং 68B সন্নিবেশিত হইবে, যথা:-
“68A. Advance tax on certain income.-(1) A manufacturer of cigarette shall pay advance tax at the rate of three percent (3%) on net sale price in every month.
(2) The advance tax paid under sub-section (1) shall be adjustable against the quarterly installments of advance tax payable under section 66.
Explanation.-In this section, “net sale” shall be A- B, where, A is the gross sale and B is the value added tax and the supplementary duty, if any, on such gross sale.
68B. Advance tax for the owners of private motor car.- (1) Every person owning a private motor car shall be deemed to have an income by which the motor car is maintained and shall pay advance income tax to be collected at the rate and in the manner as mentioned in sub-section (2).
(2) Subject to the provision of sub-section (3), the authority responsible for the registration and fitness renewal of motor car shall collect, on or before the date of registration or fitness renewal of the motor car, advance tax at the following rate-
| Serial No | Type and engine capacity of motor car | Amount of tax (in taka) | | --- | --- | --- | | 1 | A car or a Jeep, not exceeding 1500cc | 15,000/- | | 2 | A car or a Jeep, exceeding 1500cc but not exceeding 2000cc | 30,000/- | | 3 | A car or a Jeep, exceeding 2000cc but not exceeding 2500cc | 50,000/- | | 4 | A car or a Jeep, exceeding 2500cc but not exceeding 3000cc | 75,000/- | | 5 | A car or a Jeep, exceeding 3000cc but not exceeding 3500cc | 1,00,000/- | | 6 | A car or a Jeep, exceeding 3500cc | 1,25,000/- | | 7 | A microbus | 20,000/-: |
Provided that the rate of tax shall be fifty percent (50%) higher for each additional motor car if the owner has two or more motor cars in his name or in joint names with other person or persons.
(3) Advance tax under sub-section (2) shall not be collected if the motor car is owned by-
(4) Where a person pays advance tax under sub-section (2), and the income from regular sources of the person results in a tax liability less than the said advance tax, the income of such person shall be deemed to be the amount that results a tax liability equal to the said advance tax.
(5) The advance tax paid under sub-section (2) shall not be refundable.
(6) In this section-
Section ৪৫. Ordinance No. XXXVI of 1984 এর sections 73 এবং 73A এর প্রতিস্থাপন
উক্ত Ordinance এর section 73 এর পরিবর্তে নিম্নরূপ sections 73 এবং 73A প্রতিস্থাপিত হইবে, যথা:-
“73. Interest payable by the assessee on deficiency in payment of advance tax.-(1) Where in any financial year advance tax paid by an assessee together with the tax deducted or collected at source, if any, under this Chapter is less than seventy-five percent (75%) of the amount of tax payable by him as determined on regular assessment, the assessee shall pay, in addition to the balance of tax payable by him, simple interest at the rate of ten percent (10%) per annum on the amount by which the tax so paid, deducted and collected falls short of the seventy five percent (75%) of the assessed tax:
Provided that the rate of interest shall be fifty percent (50%) higher if the return is not filed on or before the Tax Day.
(2) The period for which the interest under sub-section (1) is payable shall be the period from the first day of July next following the financial year in which the advance tax was applicable to the date of regular assessment in respect of the income of that year or a period of two years from the said first day of July, whichever is shorter.
(3) Notwithstanding anything contained in sub-sections (1) and (2), where-
(4) Where as a result of appeal, revision or reference the amount on which interest was payable under sub-section (1) has been reduced, the amount of interest payable shall be reduced accordingly and the excess interest paid, if any, shall be refunded together with the amount of tax that is refundable.
Explanation.-For the removal of doubts, it is hereby declared that in this section, “regular assessment” includes an assessment under section 82BB(3).
73A. Delay Interest for not filing return on or before the Tax Day.-(1) Where an assessee is required to file a return of income for an assessment year under section 75 and fails to file the same before the expiry of the Tax Day, the assessee shall, without prejudice to any other consequences to which he may be liable to, pay a delay interest at the rate of two percent (2%) per month on the difference between the tax assessed on total income for the assessment year and the tax paid in advance for the assessment year including the tax deducted or collected at source;
Explanation.-In this section, the expression “tax assessed on total income” as mentioned in clause (a) of sub-section (1) means-
(2) The delay interest under sub-section (1) shall be calculated for a period from the first day immediately following the Tax Day to-
Provided that the period for calculating delay interest under this section shall not exceed one year:
Provided further that the delay interest under this section shall not be payable by an assessee for whom the proviso of sub-section (5) of section 75 applies.” ।
Section ৪৬. Ordinance No. XXXVI of 1984 এর section 74 এর সংশোধন
উক্ত Ordinance এর section 74 এর sub-section (1) এর “section 16CCC” শব্দগুলির পরিবর্তে Òsub-section (4) of section 82C” শব্দগুলি ও বন্ধনীগুলি প্রতিস্থাপিত হইবে।
Section ৪৭. Ordinance No. XXXVI of 1984 এর sections 75, 75A এবং 75AA এর প্রতিস্থাপন
উক্ত Ordinance এর sections 75 এবং 75A এর পরিবর্তে নিম্নরূপ sections 75, 75A এবং 75AA প্রতিস্থাপিত হইবে, যথা:-
“75. Return of income.-(1) Subject to the provisions of sub-section (2), every person shall file or cause to be filed, with the Deputy Commissioner of Taxes, a return of income of the income year –
Provided that any non-resident Bangladeshi may file his return of income along with bank draft equivalent to the tax liability, if any, on the basis of such return, to his nearest Bangladesh mission and the mission will issue a receipt of such return with official seal and send the return to the Board.
(2) A return of income shall not be mandatory for-
(3) Subject to the provision of sub-section (4), the return under sub-section (1) shall be-
(4) The Board may, by notification in the official Gazette, -
(5) Every return under this section shall be filed, unless the date is extended under sub-section (6), on or before the Tax Day:
Provided that an individual being Government official engaged in higher education on deputation or employed under lien outside Bangladesh shall file return or returns for the period of such deputation or lien, at a time, within three months from the date of his return to Bangladesh.
(6) The last date for the submission of a return for a person may be extended by the Deputy Commissioner of Taxes upon the application by the person in the prescribed form:
Provided that the Deputy Commissioner of Taxes may extend the date up to two months from the date so specified and he may further extend the date up to two months with the approval of the Inspecting Joint Commissioner.
75A. Return of withholding tax.-(1) Every person, being a company or a co-operative society or a non-government organization registered with NGO Affairs Bureau, shall file or cause to be filed, with the Deputy Commissioner of Taxes under whose jurisdiction he is an assessee, a return of tax deducted or collected under the provisions of Chapter VII of this Ordinance.
(2) The return under sub-section (1) shall be-
Provided that the last date for the submission of a return as specified in this sub-section may be extended by the Deputy Commissioner of Taxes upto fifteen days from the date so specified.
(3) The Board may, by notification in the official Gazette,-
75AA. Audit of the return of withholding tax.- (1) The Deputy Commissioner of Taxes, with the approval of the Board, shall select a number of returns of withholding tax filed under section 75A for audit.
(2) The Deputy Commissioner of Taxes shall conduct the audit of the selected return in respect of the following matters-
(3) Where an audit under sub-section (2) results in findings that the provisions of this Ordinance in respect of the matters mentioned in clauses (a), (b) or (c) of sub-section (2) have not complied with, the Deputy Commissioner of Taxes conducting the audit may take necessary actions under this Ordinance, including the actions under sections 57, 57A and 124.
(4) No return shall be selected for audit after the expiry of four years from the end of the year in which the return was filed.”।
Section ৪৮. Ordinance No. XXXVI of 1984 এর section 76 এর বিলোপ
উক্ত Ordinance এর section 76 বিলুপ্ত হইবে ।
Section ৪৯. Ordinance No. XXXVI of 1984 এর section 80 এর প্রতিস্থাপন
উক্ত Ordinance এর section 80 এর পরিবর্তে নিম্নরূপ section 80 প্রতিস্থাপিত হইবে, যথা:-
“80. Statements of assets, liabilities and life style.-(1) Every person, being an individual assessee, shall furnish statements in the forms and manners as prescribed in respect of the total assets, liabilities and expenses of the person or the spouse, minor children and dependents of the person as on the last date of the income year if the person-
Provided that any person, being an individual assessee, who is not required to submit the statement mentioned in this subsection may voluntarily submit such statement.
(2) Every person, being an individual assessee, shall furnish in the forms and manners as prescribed, a statement of expenses relating to the life style of such person:
Provided that an individual, not being a shareholder director of a company, having income from salary or from business or profession may opt not to submit such statement if his total income does not exceed three lakh taka in the income year.
(3) Where any statement as mentioned in sub-section (1) is not submitted by a person being an individual, the Deputy Commissioner of Taxes may require, by notice in writing, to submit the same by person within the time as mentioned in the notice.”।
Section ৫০. Ordinance No. XXXVI of 1984 এর section 82BB এর সংশোধন
উক্ত Ordinance এর section 82BB এর-
“Explanation.- In this section, return furnished “electronically” means a return filed in accordance with the provisions of sub-section (4) of section 75.”;
Section ৫১. Ordinance No. XXXVI of 1984 এর section 82C এর প্রতিস্থাপন
উক্ত Ordinance এর section 82C এর পরিবর্তে নিম্নরূপ section 82C প্রতিস্থাপিত হইবে, যথা:-
“82C. Minimum Tax.-(1) Notwithstanding anything contained in any other provisions of this Ordinance, minimum tax shall be payable by an assessee in accordance with the provisions of this section.
(2) Minimum tax on income on sources from which tax has been deducted or collected under certain sections shall be the following-
Provided that the tax deducted or collected from the following sources shall not be the minimum tax for the purpose of this sub-section-
Provided that income shall be determined and tax shall be calculated for certain sources in the manner as specified in the following-
| Serial No. | Sources of income as mentioned in | Amount that will be taken as income | Rate or amount of tax | | --- | --- | --- | --- | | ( 1) | (2) | (3) | (4) | | 1 | section 52C | amount of compensation as mentioned in section 52C | as mentioned in section 52C | | 2 | section 52D | amount of interest as mentioned in section 52D | as mentioned in section 52D | | 3 | section 53DDD | amount of export cash subsidy as mentioned in section 53DDD | as mentioned in section 53DDD | | 4 | section 53F(1)(c) and (2) | amount of interest as mentioned in section 53F | as mentioned in section 53F | | 5 | section 53H | deed value as mentioned in section 53H | as mentioned in section 53H and the rule made thereunder |
(3) Where the assessee has income from regular source in addition to the income from source or sources for which minimum tax is applicable under sub-section (2)-
(4) Subject to the provisions of sub-section (5), minimum tax for a firm or a company shall be the following-
| Serial No | Classes of assessee | Rate of minimum tax | | --- | --- | --- | | 1 | Manufacturer of cigarette, bidi, chewing tobacco, smokeless tobacco or any other tobacco products | 1% of the gross receipts | | 2 | Mobile phone operator | 0.75% of the gross receipts | | 3 | Any other cases | 0.60% of the gross receipts: |
Provided that such rate of tax shall be zero point one zero percent (0.10%) of such receipts for an industrial undertaking engaged in manufacturing of goods for the first three income years since commencement of its commercial production.
Explanation.--For the purposes of this sub-section, 'gross receipts' means-
(5) Where the provisions of both sub-section (2) and sub-section (4) apply to an assessee, minimum tax payable by the assessee shall be the higher of
(6) Minimum tax under this section shall not be refunded, nor shall be adjusted against refund due for earlier year or years or refund due for the assessment year from any source.
(7) Where any surcharge, additional interest, additional amount etc. is payable under provisions of this Ordinance, it shall be payable in addition to the minimum tax.
(8) Where the regular tax calculated for any assessment year is higher than the minimum tax under this section, regular tax shall be payable.
(9) In this section-
Section ৫২. Ordinance No. XXXVI of 1984 এর section 107I এর সংশোধন
উক্ত Ordinance এর section 107I এর “from a Chartered Accountant” শব্দগুলি বিলুপ্ত হইবে।
Section ৫৩. Ordinance No. XXXVI of 1984 এর section 117A এর সংশোধন
উক্ত Ordinance এর section 117A এর “any other law for the time being in force,” শব্দগুলি ও কমা এর পর “without prejudice to the provisions of section 75AA,” শব্দগুলি ও কমা সন্নিবেশিত হইবে।
Section ৫৪. Ordinance No. XXXVI of 1984 এর section 129A এর সংশোধন
উক্ত Ordinance এর section 129A এর clause (a) পরিবর্তে নিম্নরূপ clause (a) প্রতিস্থাপিত হইবে, যথা:-
“(a) is not certified by a chartered accountant to the effect that the accounts are maintained and the statements are prepared and reported in accordance with the Bangladesh Accounting Standards (BAS) and the Bangladesh Financial Reporting Standards (BFRS), and are audited in accordance with the Bangladesh Standards on Auditing (BSA), or”।
Section ৫৫. Ordinance No. XXXVI of 1984 এর section 134 এর সংশোধন
উক্ত Ordinance এর section 134 এর “interest” শব্দের পর “, delay interest, additional amount,” শব্দগুলি ও কমাগুলি সন্নিবেশিত হইবে।
Section ৫৬. Ordinance No. XXXVI of 1984 এর section 152J এর প্রতিস্থাপন
উক্ত Ordinance এর section 152J এর পরিবর্তে নিম্নরূপ section 152J প্রতিস্থাপিত হইবে, যথা:-
“152J. Eligibility for application for ADR.- An assessee shall not be eligible for application to ADR if he fails to pay tax payable under section 74 where the return of income for the relevant year or years has been submitted.”।
Section ৫৭. Ordinance No. XXXVI of 1984 এর section 153 এর সংশোধন
উক্ত Ordinance এর section 153 এর sub-section (3) পর প্রান্তস্থিত ফুলস্টপের পরিবর্তে কোলন প্রতিস্থাপিত হইবে এবং অত:পর নিম্নরূপ নূতন proviso সন্নিবেশিত হইবে, যথা:-
“Provided that where the tax on the basis of return has been paid by the appellant before filing the appeal and the Appellate Joint Commissioner or the Commissioner (Appeals), as the case may be, is convinced that the appellant was barred by sufficient reason from paying the tax before filing the return, Appellate Joint Commissioner or the Commissioner (Appeals) may allow the appeal for hearing.”।
Section ৫৮. Ordinance No. XXXVI of 1984 এর section 154 এর সংশোধন
উক্ত Ordinance এর section 154 এর sub-section (1) পর নিম্নরূপ নূতন sub-section (1A) সন্নিবেশিত হইবে, যথা:-
“(1A) The Board may, by notification in the official Gazette,-
Section ৫৯. Ordinance No. XXXVI of 1984 এর section 158 এর সংশোধন
উক্ত Ordinance এর section 158 এর sub-section (5) এর পর নিম্নরূপ নূতন sub-section (6) সংযোজিত হইবে, যথা:-
“(6) The Board may, by notification in the official Gazette,-
Section ৬০. Ordinance No. XXXVI of 1984 এর section 163 এর সংশোধন
উক্ত Ordinance এর section 163 এর sub-section (3) এর clause (p) এর পর নিম্নরূপ নূতন clause (pp) সন্নিবেশিত হইবে, যথা:-
“(pp) any such information as may be required for the purpose of investigation relating to money laundering and terrorist financing if the information is requested by the authority responsible for giving approval to a prosecution relating to money laundering and terrorist financing;”।
Section ৬১. Ordinance No. XXXVI of 1984 এর section 184A এর সংশোধন
উক্ত Ordinance এর section 184A এর sub-section (1) এর clause (x) এর পর নিম্নরূপ নূতন clauses (y), (z) এবং (za) সন্নিবেশিত হইবে, যথা:-
“(y) receiving any payment which is an income of the payee classifiable under the head "Salaries" by an employee of the government or an authority, corporation, body or units of the government or formed by any law, order or instrument being in force, and if the employee, at any time in the income, draws salary at a scale of grade 10 or above of the চাকুরি (বেতন ও ভাতাদি) আদেশ, ২০১৫ proclaimed in 2015 or at an equivalent grade or pay in any other pay scales applicable in 2015;
Section ৬২. Ordinance No. XXXVI of 1984 এর section 184F এর সংশোধন
উক্ত Ordinance এর section 184F এর “tax on income and exemption of tax thereof” শব্দগুলির পরিবর্তে “the imposition and the collection of tax, the exemption of any income from tax, the reduction of the rate of tax, the calling for any information for the purpose of taxation, and the protection of information under this Ordinance” শব্দগুলি ও কমাগুলি প্রতিস্থাপিত হইবে।
Section ৬৩. Ordinance No. XXXVI of 1984 এ নূতন section 185A এর সন্নিবেশ
উক্ত Ordinance এর section 185 এর পর নিম্নরূপ নূতন section 185A সন্নিবেশিত হইবে, যথা:-
“185A. Power to issue circular, clarification, etc.-The Board may, by order, issue circular, clarification, explanation and directives relating to the scope and application of any provision under this Ordinance and the rules and orders made thereunder.”।
Section ৬৪. Ordinance No. XXXVI of 1984 এর THE THIRD SCHEDULE এর সংশোধন
উক্ত Ordinance এর THE THIRD SCHEDULE এর paragraph 10A এর sub-paragraph (2) এর “cellular mobile phone operator” শব্দগুলির পর “or any other licence fee, paid by any other company engaged in providing specialized services, if such licence is integral to the operation of the company” শব্দগুলি সংযোজিত হইবে।
Section ৬৫. Ordinance No. XXXVI of 1984 এর THE SIXTH SCHEDULE এর সংশোধন
উক্ত Ordinance এর THE SIXTH SCHEDULE এর PART A এর-
“32A. Any sum or aggregate of sums received as interest from pensioners' savings certificate where the total accumulated investment at the end of the relevant income year in such certificate does not exceed taka five lakh.”;
Section ৬৬. আয়কর
(১) উপ-ধারা (৩) এর বিধানাবলী সাপেক্ষে, ২০১৬ সালের ১ জুলাই তারিখে আরদ্ধ কর বৎসরের জন্য কোন কর নির্ধারণের ক্ষেত্রে এই আইনের তফসিল-২ এর প্রথম অংশে নির্দিষ্ট কর হার অনুযায়ী আয়কর ধার্য হইবে।
(২) যে সকল ক্ষেত্রে Income-tax Ordinance, 1984 (Ord. No. XXXVI of 1984).এর (লটারী আয় সংক্রান্ত) প্রযোজ্য হইবে সে সকল ক্ষেত্রে আরোপণযোগ্য কর উক্ত অনুসারেই ধার্য করা হইবে, কিন্তু করের হার নির্ধারণের ক্ষেত্রে উপ-ধারা (১) এর বিধান প্রয়োগ করিতে হইবে।
(৩) এর অনুসারে কর কর্তনের নিমিত্ত তফসিল-২ এ (আয়কর হার সংক্রান্ত) বর্ণিত হার ২০১৬ সালের ১ জুলাই তারিখে আরদ্ধ এবং ২০১৭ সালের ৩০ জুন তারিখে সমাপ্য বৎসরের জন্য প্রযোজ্য হইবে।
(৪) এই ধারায় এবং এই ধারার অধীন আরোপিত আয়কর হারের উদ্দেশ্যে ব্যবহৃত “মোট আয় বলিতে এর বিধান অনুসারে নিরূপিত মোট আয় বুঝাইবে।
Section ৬৭. সারচার্জ
সারচার্জ।– এর আওতায় ২০১৬ সালের ১ জুলাই হইতে আরদ্ধ কর বৎসরের জন্য কোন কর নির্ধারণের ক্ষেত্রে তফসিল-২ এর দ্বিতীয় অংশে নির্দিষ্ট হার অনুযায়ী সারচার্জ ধার্য হইবে।
Section ৬৮. ১৯৯১ সনের ২২ নং আইনের ধারা ৯ এর সংশোধন
মূল্য সংযোজন কর আইন, ১৯৯১(১৯৯১ সনের ২২ নং আইন), অত:পর উক্ত আইন বলিয়া উল্লিখিত, এর ধারা ৯ এর-
Section ৬৯. ১৯৯১ সনের ২২ নং আইনের ধারা ১৫ এর সংশোধন
উক্ত আইনের ধারা ১৫ এর উপ-ধারা (২) এর শর্তাংশের পরিবর্তে নিম্নরূপ শর্তাংশ প্রতিস্থাপিত হইবে, যথা:-
“তবে শর্ত থাকে যে, একই মালিকানাধীন নিকটবর্তী একাধিক সহযোগী প্রতিষ্ঠান থাকিলে এবং উহাদের সকল হিসাবপত্র একত্রে সংরক্ষণ করা হইলে উহাদের জন্য একটি নিবন্ধন করা যাইবে:
আরও শর্ত থাকে যে, যদি কোন ব্যক্তি দুই বা ততোধিক স্থান হইতে তাহার করযোগ্য পণ্যের উৎপাদন, সরবরাহ বা সেবা প্রদান বা আমদানি বা রপ্তানি ব্যবসা পরিচালনা করেন এবং সকল হিসাব-নিকাশ একত্রে সংরক্ষণ করেন, তাহা হইলে তিনি, স্বেচ্ছায়, বিধি দ্বারা নির্ধারিত পদ্ধতিতে কেন্দ্রীয়ভাবে নিবন্ধিত হইতে পারিবেন।”।
Section ৭০. ১৯৯১ সনের ২২ নং আইনের ধারা ৪১গ এর সংশোধন
উক্ত আইনের ধারা ৪১গ এর উপ-ধারা (২) এর পরিবর্তে নিম্নরূপ উপ-ধারা (২) প্রতিস্থাপিত হইবে, যথা:-
“(২) উপ-ধারা (১) এ যাহা কিছুই থাকুক না কেন, জালিয়াতি বা ফৌজদারি অপরধ সংক্রান্ত মামলা এবং জনস্বার্থে সাধারণ বিচারিক প্রক্রিয়ায় নিষ্পত্তি হওয়া প্রয়োজন, এইরূপ গুরুত্বপূর্ণ আইনগত বিষয় বা উহার ব্যাখ্যা সম্পর্কিত বিরোধসমূহ এই আইনের অধীন বিকল্প বিরোধ নিষ্পত্তি প্রক্রিয়ার আওতা বহির্ভূত হইবে।”।
Section ৭১. ১৯৯১ সনের ২২ নং আইনের ধারা ৪১ঙ এর সংশোধন
উক্ত আইনের ধারা ৪১ঙ এর উপ-ধারা (৩) এর উল্লিখিত “১০ (দশ)” সংখ্যা, বন্ধনী ও শব্দের পরিবর্তে “২০ (বিশ)”সংখ্যা, বন্ধনী ও শব্দ প্রতিস্থাপিত হইবে।
Section ৭২. ১৯৯১ সনের ২২ নং আইনের ধারা ৪১ছ এর সংশোধন
উক্ত আইনের ধারা ৪১ছ এর উপ-ধারা (২) এর উল্লিখিত “৬০ (ষাট)” সংখ্যা, বন্ধনী ও শব্দের পরিবর্তে “৫০ (পঞ্চাশ)”সংখ্যা, বন্ধনী ও শব্দ প্রতিস্থাপিত হইবে।
Section ৭৩. ১৯৯১ সনের ২২ নং আইনের দ্বিতীয় তফসিলের সংশোধন
উক্ত আইনের দ্বিতীয় তফসিলের অনুচ্ছেদ ৫ এর দফা (গ) এর প্রান্তস্থিত দাঁড়ির পরিবর্তে প্রতিস্থাপিত হইবে এবং অত:পর নিম্নরূপ নূতন দফা (ঘ) সংযোজিত হইবে, যথা:-
“(ঘ) অ্যাম্বুলেন্স সেবা (রোগী ও লাশ পরিবহনের কাজে নিয়োজিত)।”।
Section ৭৪. ১৯৯১ সনের ২২ নং আইনের তৃতীয় তফসিলের প্রতিস্থাপন
উক্ত আইনের তৃতীয় তফসিলের পরিবর্তে নিম্নরূপ তৃতীয় তফসিল প্রতিস্থাপিত হইবে, যথা:-