অর্থ আইন, ২০১৭

সরকারের আর্থিক প্রস্তাবাবলী কার্যকরকরণ এবং কতিপয় আইন সংশোধনকল্পে প্রণীত আইন যেহেতু সরকারের আর্থিক প্রস্তাবাবলী কার্যকরকরণ এবং নিম্নবর্ণিত উদ্দেশ্যসমূহ পূরণকল্পে কতিপয় আইন সংশোধন করা সমীচীন ও প্রয়োজনীয়; সেহেতু এতদ্দ্বারা নিম্নরূপ আইন করা হইলঃ-

Section ১. সংক্ষিপ্ত শিরোনাম ও প্রবর্তন

(১) এই আইন অর্থ আইন, ২০১৭ নামে অভিহিত হইবে।; (২) এই আইনের তৃতীয় অধ্যায় অবিলম্বে কার্যকর হইবে।; (৩) এই আইনের দ্বিতীয় অধ্যায়, চতুর্থ অধ্যায়, এবং পঞ্চম অধ্যায় ২০১৭ সনের ১ জুলাই তারিখে কার্যকর হইবে।

Section ২. Act No. I of 1944 এর FIRST SCHEDULE এর সংশোধন

Excises and Salt Act, 1944 (Act No. I of 1944) এর FIRST SCHEDULE এর PART-II এর “SERVICES” শিরোনামাধীন টেবিলের কলাম (1) এর Service Code−

Section ৩. Act No. IV of 1969 এর section 83E এর সন্নিবেশ

Customs Act, 1969 (Act No. IV of 1969), অতঃপর উক্ত Act বলিয়া উল্লিখিত, এর section 83D এর পর নিম্নরূপ নূতন section 83E সন্নিবেশিত হইবে, যথা:- “83E. Authorized Economic Operator.– (1) The Commissioner of Customs shall, in a manner prescribed by the Board, award the status of an Authorized Economic Operator to the persons established in Bangladesh who have demonstrated an appropriate level of compliance with this Act and rules made thereunder and fulfill such other criteria related to compliance or the risk of non-compliance as prescribed by the Board.; (2) An Authorized Economic Operator shall enjoy simplified Customs formalities in accordance with the terms and conditions as prescribed by the Board. (3) The Government may enter into international agreements to award the Authorized Economic Operator benefits provided under this section to the persons established in countries other than Bangladesh: Provided that the Government is satisfied that the conditions and obligations defined by the relevant legislation of such other countries are equivalent to those prescribed under this section and that such benefits are allowed to persons established in Bangladesh on a reciprocal basis. (4) Subject to international agreements to sub-section (3), the Board shall award the Authorized Economic Operator benefits provided under this section to those persons who fulfill the conditions and comply with obligations defined by the relevant legislation of the foreign country.]

Section ৪. Act No. IV of 1969 এর section 196 এর সংশোধন

উক্ত Act এর section 196 এর sub-section (3) এর পরিবর্তে নিম্নরূপ নূতন sub-section (3) প্রতিস্থাপিত হইবে, যথাঃ- “(3) A judicial member shall be a person who is holding a judicial office in the capacity of a District and Sessions Judge or an Additional District and Sessions Judge who has held atleast two years in the said post in the territory of Bangladesh.”|

Section ৫. Act No. IV of 1969 এর section 196A এর সংশোধন

উক্ত Act এর section 196A এর- (ক ) sub-section (1) এর clause (a) তে উল্লিখিত “a decision or order passed by the Commissioner of Customs as an adjudicating authority” শব্দগুলির পরিবর্তে “any decision or order passed by the Commissioner of Customs or Commissioner of Customs (Bond) or Director General (Duty Exemption and Drawback) or any officer of Customs equivalent to Commissioner of Customs” শব্দগুলি প্রতিস্থাপিত হইবে;

Section ৬. Act No. IV of 1969 এর section 215B এর সন্নিবেশ

উক্ত Act এর section 215A এর পর নিম্নরূপ নূতন section 215B সন্নিবেশিত হইবে, যথা:- “215B. Enquiries and Enquiry Points.– (1) The Board may, establish or maintain one or more enquiry points at the Board or the customs stations to answer reasonable enquiries on information pertaining to the Act and rules made thereunder and to provide copies of notifications, circulars, orders and other instruments issued for general use under this Act, and to provide required forms and documents pertaining to importation, exportation and transit procedures. (2) On an application, including in electronic format, by an interested person, the enquiry point shall answer the enquiries and provide the forms and documents within a reasonable period and, in relevant cases, in electronic format.”|

Section ৭. 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 ৮. 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-

“(ddd) any distribution of profit of a mutual fund or an alternative investment fund;”;

Section ৯. Ordinance No. XXXVI of 1984 এর section 19 এর সংশোধন

উক্ত Ordinance এর section 19 এর-

“Provided that nothing in this sub-section shall be applicable to a loan or gift from spouse or parents if any banking or formal channel is involved in the process of such loan or gift.”;

“(31) Where an assessee files a revised return or an amended return under sections 78, 82BB or 93 and shows in such revised return or amended return any income that is subject to tax exemption or a reduced tax rate, so much of such income as exceeds the amount shown in the original return shall be deemed to be income of the assesseefor that income year classifiable under the head "Income from other sources.”।

Section ১০. Ordinance No. XXXVI of 1984 এর section 19E এর সংশোধন

উক্ত Ordinance এর section 19E এর-

“(a) a notice under section 93 has been issued before submission of such return of income for the reason that any income, assets or expenditure has been concealed or any income or a part thereof has escaped assessment;”।

Section ১১. Ordinance No. XXXVI of 1984 এর section 29 এর সংশোধন

উক্ত Ordinance এর section 29 এর sub-section (1) এর clause (xvii) এর “sub-section (4)” শব্দ, সংখ্যা ও বন্ধনীগুলির পরিবর্তে “the proviso of sub-section (1)” শব্দগুলি, সংখ্যা ও বন্ধনীগুলি প্রতিস্থাপিত হইবে।

Section ১২. Ordinance No. XXXVI of 1984 এর section 30 এর সংশোধন

উক্ত Ordinance এর section 30 এর- (ক ) clause (aaa) এর পর নিম্নরূপ নূতন clause (aaaa) সন্নিবেশিত হইবে, যথা:- “(aaaa) any payment made after the Tax Day by way of salary to an employee if the employee is required to file the return of income but fails to file the same on or before the Tax Day or obtain time extension, as the case may be;”;

“Provided that nothing of this clause shall apply to the overseas traveling expenses by an assessee engaged in providing any service to the Government where overseas traveling is a key requirement of that service;”; “(o) any payment made to a person who is required to obtain a twelve-digit Taxpayer’s Identification Number under clauses (xxviii), (xxix) and (xxx) of sub-section (3) of section 184A but fails to hold the same at the time of payment.”।

Section ১৩. Ordinance No. XXXVI of 1984 এর section 46B এর সংশোধন

উক্ত Ordinance এর section 46B এর sub-section (1) এর clause (i) এর “Dhaka and” শব্দগুলির পরিবর্তে “Dhaka, Mymensingh and” শব্দগুলি ও কমা প্রতিস্থাপিত হইবে।

Section ১৪. Ordinance No. XXXVI of 1984 এর section 52 এর সংশোধন

উক্ত Ordinance এর section 52 এর sub-section (1) এর proviso এর পরিবর্তে নিম্নরূপ proviso প্রতিস্থাপিত হইবে, যথা:- “Provided that–

A= the amount of tax paid under section 53, B= the amount of tax applicable under this section if no tax were paid under section 53.”

Section ১৫. Ordinance No. XXXVI of 1984 এর section 52AA এর সংশোধন

Ordinance No. XXXVI of 1984 এর section 52AA এর সংশোধন।- উক্ত Ordinance এর section 52AA এর sub-section (1) এর পরিবর্তে নিম্নরূপ sub-section (1) প্রতিস্থাপিত হইবে, যথা:- “(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 in the Table 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 exceeds Tk. 25 lakh | | | | 1. | Advisory or consultancy service | 10% | 12% | | 2. | Professional service , technical services fee, or technical assistance fee | 10% | 12% | | 3. | (i) Catering service; (ii) Cleaning service; (iii) Collection and recovery service; (iv) Private security service; (v) Manpower supply service; (vi) Creative media service; (vii) Public relations service; (viii) Event management service; (xi) Training, workshop, etc. organization and management service; (x) any other service of similar nature- (a) on commission or fee (b) on gross bill amount | 10% 1.5% | 12% 2% | | 4. | Media buying agency service (a) on commission or free (b) on gross bill amount | 10%0.5% | 12% 0.65% | | 5. | Indenting commission | 6% | 8% | | 6. | Meeting fees, training fees or honorarium | 10% | 12% | | 7. | Mobile network operator, technical support service provider or service delivery agents engaged in mobile banking operations | 10% | 12% | | 8. | Credit rating service | 10% | 12% | | 9. | Motor garage or workshop | 6% | 8% | | 10. | Private container port or dockyard service | 6% | 8% | | 11. | Shipping agency commission | 6% | 8% | | 12. | Stevedoring/berth operation commission | 10% | 12% | | 13. | Transport service, carrying service, vehicle rental service | 3% | 4% | | 14. | 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 if the amount for services mentioned in SL No. 3 and 4 of the Table shows both commission or fee and gross bill amount tax shall be the higher amount between (i) and (ii) where-

B = Gross bill amount

C = 10% for Sl. 3 and 3.5% for Sl. 4, and

D = rate of tax applicable on commission or fee:

Provided further 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 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.”।

Section ১৬. Ordinance No. XXXVI of 1984 এর section 52K এর সংশোধন

উক্ত Ordinance এর section 52K এর-

Section ১৭. Ordinance No. XXXVI of 1984 এর section 52R এর সংশোধন

উক্ত Ordinance এর section 52R এর-

“(2A) Where any amount is paid or credited in respect of outgoing international calls, the provider of Interconnection Exchange (ICX) services or Access Network Services (ANS) shall deduct tax at the rate of seven point five percent (7.5%) on the whole amount so paid or credited at the time of such payment or credit”;

Section ১৮. Ordinance No. XXXVI of 1984 এর section 53E এর প্রতিস্থাপন

উক্ত Ordinance এর section 53E এর পরিবর্তে নিম্নরূপ section 53E প্রতিস্থাপিত হইবে, যথা:- “53E. Deduction or collection at source from commission, discount, fees, etc.- (1) Any company making a payment or allowing an amount to a distributor, called by whatever name, or to any other person by way of commission, discount, fees, incentive or performance bonus or any other performance related incentive or any other payment or benefit of the similar nature for distribution or marketing of goods, shall deduct or collect tax at the time of payment or allowing the amount at the rate of ten percent (10%) of the amount of payment or the amount allowed or the value of benefits allowed, as the case may be. (2) Any company making a payment in relation to the promotion of the company or its goods to any person engaged in the distribution or marketing of the goods of the company shall, at the time of payment, deduct tax at the rate of one point five percent (1.5%) of the payment. (3) 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 = 5%: Provided that a cigarette manufacturer company shall collect tax at the time of sale of its goods to such distributor or to such other person at the rate of three percent (3%) of the difference between the sale price to the distributor or the other person and the retail price fixed by such company. (4) In this section-

Section ১৯. Ordinance No. XXXVI of 1984 এর section 56 এর সংশোধন

উক্ত Ordinance এর section 56 এর sub-section (1) এর ছকের SL. No.13 এর বিপরীতে উল্লিখিত “Advertisement making” শব্দগুলির পর “or Digital marketing” শব্দগুলি সংযোজিত হইবে।

Section ২০. Ordinance No. XXXVI of 1984 এর section 58 এর সংশোধন

উক্ত Ordinance এর section 58 এর sub-section (2) এর clause (a) এর “that” শব্দটির পরিবর্তে “the cases in which” শব্দগুলি প্রতিস্থাপিত হইবে।

Section ২১. Ordinance No. XXXVI of 1984 এর section 65 এর সংশোধন

উক্ত Ordinance এর section 65 এর sub-section (1) এর “The amount of advance tax” শব্দগুলির পরিবর্তে “The minimum amount of advance tax” শব্দগুলি প্রতিস্থাপিত হইবে।

Section ২২. Ordinance No. XXXVI of 1984 এর section 73 এর সংশোধন

উক্ত Ordinance এর section 73 এর Explanation এর “an assessment under section 82BB(3)” শব্দগুলি, সংখ্যাগুলি ও বন্ধনীগুলির পরিবর্তে “the acceptance of revised return or the assessment made as a result of the audit under section 82BB(7)” শব্দগুলি, সংখ্যাগুলি ও বন্ধনীগুলি প্রতিস্থাপিত হইবে।

Section ২৩. Ordinance No. XXXVI of 1984 এর section 73A এর সংশোধন

উক্ত Ordinance এর section 73A এর sub-section (1) এর Explanation এর- (ক ) “clause (a) of” শব্দগুলি, সংখ্যা ও বন্ধনীগুলি বিলুপ্ত হইবে;

“(i) where the return is subject to assessment under section 82BB, if tax under any other sub-section of section 82BB is higher than the tax under sub-section (1) of that section, the higher tax;” ।

Section ২৪. Ordinance No. XXXVI of 1984 এর section 75 এর সংশোধন

উক্ত Ordinance এর section 75 এর-

“(ix) an employee holding an executive or a management position in a business or profession; or”;

Section ২৫. Ordinance No. XXXVI of 1984 এর section 75A এর সংশোধন

উক্ত Ordinance এর section 75A এর —

Section ২৬. Ordinance No. XXXVI of 1984 এর section 79 এর প্রতিস্থাপন

উক্ত Ordinance এর section 79 এর পরিবর্তে নিম্নরূপ section 79 প্রতিস্থাপিত হইবে, যথাঃ- “79. Production of accounts and documents, etc.- (1) The Deputy Commissioner of Taxes may by notice in writing require an assessee, who has filed a return under Chapter VIII or to whom a notice has been issued to file a return, to produce or cause to be produced such accounts, statements, documents, data or electronic records, not being earlier than three years prior to the income year, as he may consider necessary for the purpose of audit or assessment under this Ordinance. (2) The Deputy Commissioner of Taxes may specify in the notice that the accounts, statements, documents, data or electronic records or any part thereof shall be produced in such electronic form or by such electronic media as may be mentioned in the notice. (3) The accounts, statements, documents, data or electronic records shall be produced on or before the date as may be specified in the notice. (4) In this section-

Section ২৭. Ordinance No. XXXVI of 1984 এর section 80 এর সংশোধন

উক্ত Ordinance এর section 80 এর sub-section (1) এর clause (a) এর “twenty” শব্দটির পরিবর্তে “twenty five” শব্দগুলি প্রতিস্থাপিত হইবে।

Section ২৮. Ordinance No. XXXVI of 1984 এর section 82 এর সংশোধন

উক্ত Ordinance এর section 82 এর clause (a) এর “clause (c) of sub-section (2)” শব্দগুলি, সংখ্যাগুলি ও বন্ধনীগুলির পরিবর্তে “sub-section (5)” শব্দ, সংখ্যা ও বন্ধনীগুলি প্রতিস্থাপিত হইবে।

Section ২৯. Ordinance No. XXXVI of 1984 এর section 82A এর সংশোধন

উক্ত Ordinance এর section 82A এর clause (b) এর “section 75 (2) (d)” শব্দ, সংখ্যাগুলি ও বন্ধনীগুলির পরিবর্তে “clause (c) of sub-section (3) of section 75” শব্দগুলি, সংখ্যাগুলি ও বন্ধনীগুলি প্রতিস্থাপিত হইবে।

Section ৩০. Ordinance No. XXXVI of 1984 এর section 82BB এর প্রতিস্থাপন

উক্ত Ordinance এর section 82BB এর পরিবর্তে নিম্নরূপ section 82BB প্রতিস্থাপিত হইবে, যথাঃ- “82BB. Universal Self Assessment.–(1) Where an assessee files a return of income mentioning twelve-digit Taxpayer's Identification Number (TIN) in compliance with the conditions and within the time specified in section 75 and pays tax in accordance with the provision of section 74, he shall be issued by the Deputy Commissioner of Taxes or any other official authorised by him, an acknowledgment of receipt of the return and such acknowledgment shall be deemed to be an order of assessment of the Deputy Commissioner of Taxes. (2) The Deputy Commissioner of Taxes shall process the return filed under sub-section (1) in the following manner, namely:-

(3) Where the process of return results in a difference in the amount of income, tax or other material figures than the amount mentioned in the return filed under sub-section (1), the Deputy Commissioner of Taxes shall serve a notice to the assessee- (4) Where a notice under sub-section (3) is served, the Deputy Commissioner of Taxes shall- Provided that a notice of demand shall be served within six months from the date of serving notice under sub-section (3). (5) Where, after filing the return under sub-section (1), the assessee finds that owing to any unintentional mistake the tax or any other amount payable under this Ordinance has been paid short or computed short by reasons of underreporting of income or overreporting of rebate, exemption or credit or for any other reasons, he may file to the Deputy Commissioner of Taxes an amended return- and if the Deputy Commissioner of Taxes is satisfied that the amended return is filed in compliance with the conditions mentioned in clause (a) and (b), he may allow the amended return: Provided that no amended return shall be allowed- (6) No notice under sub-section (3) shall be served after the expiry of twelve months from the date of the submission of return under sub-section (1) or amended return under sub-section (5), as the case may be. (7) The Board or any authority subordinate to the Board, if so authorised by the Board in this behalf, may select, in the manner to be determined by the Board, a number of returns filed under sub-section (1) or of amended returns accepted under clause (a) of sub-section (4) or of amended returns allowed under sub-section (5), and refer the same to the Deputy Commissioner of Taxes for the purpose of audit: Provided that a return filed or an amended return accepted or allowed under this section shall not be selected for audit where- (8) Where after conducting the audit the Deputy Commissioner of Taxes is satisfied that the affairs of the assessee has not been duly reflected in the return or the amended return or in statements and documents submitted therewith, he shall communicate the findings of the audit to the assessee and serve a notice requiring him to file a revised return reflecting the findings of the audit, and pay tax and any other applicable amount on the basis of the revised return on or before the filing of such revised return. (9) Where a revised return is filed and the Deputy Commissioner of Taxes is satisfied that the findings of audit has been duly reflected in the revised return and the tax and any other applicable amount have been fully paid in compliance with the provision of sub-section (8), he may accept the revised return and issue a letter of acceptance to the assessee. (10) Where after the service of notice under sub-section (8) no revised return is filed or the revised return that has been filed does not reflect the findings of the audit, or tax or other applicable amount has not been paid in compliance with the provisions of sub-section (8), the Deputy Commissioner of Taxes shall proceed to make assessment under section 83 or 84, whichever is applicable. (11) In the case of a return submitted under sub-section (1), no question as to the source of initial capital of the business or profession of a new assessee shall be raised, if the assessee- (12) In the case of a return for which the provision of sub-section (11) applies, the minimum amount of capital maintained in the business or profession at the end of the income year and four subsequent income years shall be equal to the initial capital; andany amount of shortfall of the capital in any income year shall be deemed as "income from business or profession" for that income year and shall be included in total income of the assessee. (13) For the purpose of this section-

Section ৩১. Ordinance No. XXXVI of 1984 এর section 82C এর সংশোধন

উক্ত Ordinance এর section 82C এর-

Section ৩২. Ordinance No. XXXVI of 1984 এর section 93 এর প্রতিস্থাপন

উক্ত Ordinance এর section 93 এর পরিবর্তে নিম্নরূপ section 93 প্রতিস্থাপিত হইবে, যথা:- “93. Tax, etc. escaping payment.-(1) If, based on the information from an audit, assessment or any other proceeding under this Ordinance or from any other source, the Deputy Commissioner of Taxes has reason to believe that any sum payable by an assessee under this Ordinance has escaped payment in any assessment year, the Deputy Commissioner of Taxes may issue a notice in the form specified by the Board upon the assessee requiring him to-

(2) The Deputy Commissioner of Taxes shall- (3) The Deputy Commissioner of Taxes shall obtain the approval of the Inspecting Joint Commissioner in writing before issuing a notice under sub-section (1) where- the assessment of the relevant assessment year is completed under any other provision of this Ordinance. (4) A notice under sub-section (1) may be issued by the Deputy Commissioner of Taxes- Provided that where the escape of payment as mentioned in sub-section (1) was due to the failure of assessee in making full disclosure of his particulars in the return, statement or other particulars submitted therewith or in assessment proceedings, the Commissioner may extend the time up to six years: Provided further that in a case where a fresh assessment is made for any assessment year in pursuance of any provision under this Ordinance, the period referred to in this sub-section shall commence from the end of the year in which the fresh assessment is made. (5) In computing the period of limitation for the purpose of making an assessment or taking any other proceedings under this Ordinance, the period, if any, for which such assessment or other proceedings has been stayed by any court, tribunal or any other authority, shall be excluded. (6) Notwithstanding anything contained in sub-section (4), where an assessment or any order has been annulled, set aside, cancelled or modified, the concerned income tax authority may start the proceedings from the stage next preceding the stage at which such annulment, setting aside, cancellation or modification took place, and nothing contained in this Ordinance shall render necessary the re-issue of any notice which has already been issued or the re-furnishing or refiling of any return, statement or other particulars which has already been furnished or filed, as the case may be. (7) An assessment under sub-section (2) of an assessee who was already assessed for the relevant year shall be confined to the issues that have been mentioned in the notice served under sub-section (1). (8) The Deputy Commissioner of Taxes shall not be barred from taking proceedings under this section for an assessment year on the grounds that the proceeding under sub-section (2) is earlier concluded in respect of that assessment year. (9) In this section-

Section ৩৩. Ordinance No. XXXVI of 1984 এর section 94 এর সংশোধন

উক্ত Ordinance এর section 94 এর sub-sections (1), (1A), (1B) ও (2) এর পরিবর্তে নিম্নরূপ sub-sections (1) ও (2) প্রতিস্থাপিত হইবে, যথা:- “(1) Subject to the provisions of sub-sections (2) and (3), after the expiry of-

no order of assessment under the provisions of this Chapter, in respect of any income, shall be made. (2) An assessment under section 93 may be made within two years from the end of the year in which the notice under sub-section (1) of section 93 was issued.” ।

Section ৩৪. Ordinance No. XXXVI of 1984 এর section 102 এর সংশোধন

উক্ত Ordinance এর section 102 এর-

“Provided that where any charge mentioned in sub-section (8) is accrued after the expiry of said thirty days, the other person mentioned in this sub-section shall file a supplementary return in respect of such charge and pay tax thereon within next thirty days from the end of the month in which the charge has accrued.”; “(8) For the purpose of this section, the amount referred to in sub-section (2) shall include the amount paid or payable by way of demurrage charge or handling charge or any other amount of similar nature.”।

Section ৩৫. Ordinance No. XXXVI of 1984 এর section 120 এর প্রতিস্থাপন

উক্ত Ordinance এর section 120 এর পরিবর্তে নিম্নরূপ section 120 প্রতিস্থাপিত হইবে, যথা:- “120. Power of Commissioner or Inspecting Joint Commissioner to revise the erroneous order.- (1) The Inspecting Joint Commissioner may call for and examine the record of any proceeding under this Ordinance if he considers that any order passed therein by the Deputy Commissioner of Taxes is erroneous in so far as it is prejudicial to the interests of the revenue, and may, after giving the assessee an opportunity of being heard, and after making or causing to be made, such inquiry as he thinks necessary, pass such order thereon as in his view the circumstances of the case would justify, including an order enhancing or modifying the assessment or cancelling the assessment and directing a fresh assessment to be made. (2) Where the power of the Deputy Commissioner of Taxes is exercised by a higher income tax authority under the provision of section 10, the proceedings mentioned in sub-section (1) shall be taken by the Commissioner. (3) No order shall be made under sub-section (1) after the expiry of four years from the date of the order sought to be revised. (4) Nothing in section 93 shall bar any proceeding under this section in applicable cases. (5) In this section, an order shall be deemed to be erroneous if, in the opinion of the Commissioner or the Inspecting Joint Commissioner, as the case may be,-

Section ৩৬. Ordinance No. XXXVI of 1984 এর section 124AA এর প্রতিস্থাপন

উক্ত Ordinance এর section 124AA এর পরিবর্তে নিম্নরূপ section 124AA প্রতিস্থাপিত হইবে, যথাঃ- “124AA. Penalty for failure to verify Taxpayer’s Identification Number, etc.- Where a person, without reasonable cause, fails to comply with the provision of sub-section (5) or (6) of section 184A, the Deputy Commissioner of Taxes or any other income tax authority authorised by the Board for this purpose may impose upon such person a penalty-

Section ৩৭. Ordinance No. XXXVI of 1984 এর section 133 এর পর নূতন section 133A এর সন্নিবেশ

উক্ত Ordinance এর section 133 এর পর নিম্নরূপ নূতন section 133A সন্নিবেশিত হইবে, যথা:- “133A. Revision of penalty based on the revised amount of income.- (1) Where a penalty imposed under this Chapter is directly related to the amount of income assessed under the provision of this Ordinance and the amount of income is revised subsequently by an order made under this Ordinance, the Deputy Commissioner of Taxes shall pass an order revising the order of penalty at the time of revising the income. (2) No order of enhancement of penalty shall be made unless the parties affected thereby have been given a reasonable opportunity of being heard. (3) Where, in the case mentioned in sub-section (1), an order of the revision of penalty is not issued despite the fact that the relevant assessment order has been revised, the parties affected can make an application to the Deputy Commissioner of Taxes requesting the revision of the amount of penalty and if no order has been made by within one hundred and eighty days from the receipt of such application, the amount of penalty shall be deemed to have been revised according to the revised amount of income and all the provisions of this Ordinance shall have effect accordingly.” ।

Section ৩৮. Ordinance No. XXXVI of 1984 এর section 152I এর সংশোধন

উক্ত Ordinance এর section 152I এর sub-section (5) এর পর নিম্নরূপ নূতন sub-section (5A) সন্নিবেশিত হইবে, যথা:- “(5A) The application may also be filed in such electronic, computer readable or machine readable form and in such manner as may be specified by the Board by order in writing.”।

Section ৩৯. Ordinance No. XXXVI of 1984 এর section 152Q এর সংশোধন

উক্ত Ordinance এর section 152Q এর sub-section (2) এর পর নিম্নরূপ Explanation সন্নিবোশত হইবে, যথা:- “Explanation.- For the purpose of this section, “prefer an appeal” means the revival of the appeal with an intimation in writing to the respective appellate authority.”।

Section ৪০. Ordinance No. XXXVI of 1984 এর section 153 এর সংশোধন

উক্ত Ordinance এর section 153 এর sub-section (1) এর clause (c) এর “interest under section 73” শব্দগুলি ও সংখ্যার পরিবর্তে “an interest under Chapter VII” শব্দগুলি ও সংখ্যা প্রতিস্থাপিত হইবে।

Section ৪১. Ordinance No. XXXVI of 1984 এর section 154 এর সংশোধন

উক্ত Ordinance এর section 154 এর sub-section (1A) এর clause (a) এর “that any appeal of any assessee or any class of assessee” শব্দগুলির পরিবর্তে “the cases in which the appeal” শব্দগুলি প্রতিস্থাপিত হইবে।

Section ৪২. Ordinance No. XXXVI of 1984 এর section 158 এর সংশোধন

উক্ত Ordinance এর section 158 এর sub-section (6) এর clause (a) এর “that any appeal of any assessee or any class of assessee” শব্দগুলির পরিবর্তে “the cases in which the appeal” শব্দগুলি প্রতিস্থাপিত হইবে।

Section ৪৩. Ordinance No. XXXVI of 1984 এর section 159 এর সংশোধন

উক্ত Ordinance এর section 159 এর sub-section (6) এর “appeal was filed” শব্দগুলির পর “, and where a case is heard by two members and an additional member is appointed for hearing the case because of the difference of decision of the two members, the period shall be eight months from the end of the month in which the appeal was filed” কমা ও শব্দগুলি সন্নিবেশিত হইবে।

Section ৪৪. Ordinance No. XXXVI of 1984 এর section 163 এর সংশোধন

উক্ত Ordinance এর section 163 এর sub-section (3) এর clause (m) এর “or মূল্য সংযোজন কর আইন, ১৯৯১ (১৯৯১ সনের ২২ নং আইন)” শব্দগুলি, কমা, সংখ্যাগুলি ও বন্ধনীগুলির পরিবর্তে “, মূল্য সংযোজন কর আইন, ১৯৯১ (১৯৯১ সনের ২২ নং আইন) or মূল্য সংযোজন কর ও সম্পূরক শুল্ক আইন, ২০১২ (২০১২ সনের ৪৭ নং আইন)” কমাগুলি, শব্দগুলি, সংখ্যাগুলি ও বন্ধনীগুলি প্রতিস্থাপিত হইবে।

Section ৪৫. Ordinance No. XXXVI of 1984 এর section 173 এর সংশোধন

উক্ত Ordinance এর section 173 এর-

“(1) Where an income tax authority or the Appellate Tribunal finds by own motion or based on written application from the assessee or information from any other source that an error apparent from record has been made in any order passed by it, the income tax authority or the Appellate Tribunal may amend the error by order in writing: Provided that no amendment under this sub-section shall be made after the expiration of four years from the date of the order sought to be amended. (1A) Where an assessee, by an application in writing in relation to an assessment year, brings to the notice of the Deputy Commissioner of Taxes of the claim that- the Deputy Commissioner of Taxes shall give credit of the amount in the assessment year in which the sum was to be given credit if the claim of the assessee is found valid and correct after due verification.”;

Section ৪৬. Ordinance No. XXXVI of 1984 এর section 178 এর পর নূতন sections 178A ও 178B সন্নিবেশ

উক্ত Ordinance এর section 178 এর পর নিম্নরূপ নূতন sections 178A ও 178B সন্নিবেশিত হইবে, যথা:- “178A. System generated notice, order, etc.- A notice, order, requisition, certificate, communication, letter or an acknowledgment of receipt generated by computer or electronic system specified by the Board shall have the same meaning and effect of the notice, order, requisition, certificate, communication, letter or an acknowledgment of receipt issued or served under this Ordinance. 178B. Electronic filing, etc.- Where any return, statement, application or document is to be filed to an income tax authority or the Taxes Appellate Tribunal under any provision of this Ordinance, the return, statement, application or document may be filed in such electronic, computer readable or machine readable form and manner as may be specified by the Board.”।

Section ৪৭. Ordinance No. XXXVI of 1984 এর section 184A এর প্রতিস্থাপন

উক্ত Ordinance এর section 184A এর পরিবর্তে নিম্নরূপ section 184A প্রতিস্থাপিত হইবে, যথাঃ- “184A. Requirement of twelve-digit Taxpayer’s Identification Number in certain cases.- (1) Notwithstanding anything contained in this Ordinance, a person shall be required to furnish a proof of holding twelve-digit Taxpayer’s Identification Number in the cases mentioned in sub-section (3). (2) The proof of holding twelve-digit Taxpayer’s Identification Number shall be a certificate issued by the Deputy Commissioner of Taxes or a system generated certificate authorised by the Board in this behalf or an acknowledgment receipt of return of income, if such certificate or acknowledgment receipt, as the case may be, contains the name and the twelve-digit Taxpayer’s Identification Number of the person. (3) The proof of holding twelve-digit Taxpayer’s Identification Number shall be furnished in the cases of -

(xiii) obtaining and retaining a license as a Nikah Registrar under the Muslim Marriages and Divorces (Registration) Act. 1974 (LII of 1974); (xvii) obtaining or maintaining the commercial connection of gas; (xviii) obtaining or maintaining the connection of electricity for commercial purpose in a city corporation, paurashava or cantonment board; (xxii) obtaining the permission or the renewal of permission for the manufacture of bricks by Deputy Commissioner's office in a district or Directorate of Environment, as the case may be; (xxiii) participating in any election in upazilla, paurashava, city corporation or Jatiya Sangsad; (xxiv) obtaining the admission of a child or a dependent in an English medium school, providing education under international curriculum, situated in any city corporation, district headquarter or paurasabha; (xxvi) receiving any amount from the Government under the Monthly Payment Order (MPO) if the amount of payment exceeds taka sixteen thousand per month; (xxvii) receiving any payment which is an income of the payee classifiable under the head "Salaries" by any person employed in the management or administrative function or in any supervisory position in the production function; (xxviii) obtaining or maintaining the agency or the distributorship of a company; (xxix) receiving any commission, fee or other sum in relation to money transfer through mobile banking or other electronic means or in relation to the recharge of mobile phone account; (xxxi) submitting a bill of entry for import into or export from Bangladesh. (4) The Board may, by a general or special order, exempt any person from furnishing twelve-digit Taxpayer’s Identification Number. (5) The person responsible for processing any application or nomination, approving any license, certificate, membership, permission, admission, agency or distributorship, sanctioning any loan, issuing any credit card, allowing connection, executing registration or making any payment shall not so process, approve, sanction, issue, allow, execute or make payment, as the case may be, unless the twelve-digit Taxpayer’s Identification Number is furnished as required under the provision of sub-section (1) or the person who is required to furnish the proof of holding twelve-digit Taxpayer’s Identification Number provides a certificate from the Board that he is exempted from furnishing such proof. (6) The person to whom the proof of holding twelve-digit Taxpayer’s Identification Number is furnished shall verify the authenticity of it in the manner as may be specified by the Board.” ।

Section ৪৮. Ordinance No. XXXVI of 1984 এর THE FIRST SCHEDULE এর সংশোধন

উক্ত Ordinance এর THE FIRST SCHEDULE এর PART B এর paragraph 4 এর প্রান্তস্থিত কোলন এর পরিবর্তে ফুলস্টপ প্রতিস্থাপিত হইবে এবং অতঃপর provisoটি বিলুপ্ত হইবে।

Section ৪৯. Ordinance No. XXXVI of 1984 এর THE THIRD SCHEDULE এর সংশোধন

উক্ত Ordinance এর THE THIRD SCHEDULE এর paragraph 11 এর-

“Provided that nothing in this clause shall apply in the case of allowing depreciation of a bus or minibus transporting the students and teachers of the assessee being an educational institution or of the employees of the business or profession for which the depreciation is to be allowed;”।

Section ৫০. Ordinance No. XXXVI of 1984 এর THE FIFTH SCHEDULE এর সংশোধন

উক্ত Ordinance এর THE FIFTH SCHEDULE এর PART B এর paragraph 3 এর sub-paragraph (3) এর “four years” শব্দগুলির পরিবর্তে “limitation” শব্দটি প্রতিস্থাপিত হইবে।

Section ৫১. Ordinance No. XXXVI of 1984 এর THE SIXTH SCHEDULE এর সংশোধন

উক্ত Ordinance এর THE SIXTH SCHEDULE এর PART A এর-

“33. Any income derived from the following business of a person being a resident or a non-resident Bangladeshi for the period from the first day of July, 2008 to the thirtieth day of June, 2024 on the conditions that the person shall file income tax return in accordance with the provisions of section 75- (xiii) Digital data analytics; (xvii) Call center service; (xviii) Overseas medical transcription; (xxii) Cyber security services.”;

“54. Any income from an alternative investment fund recognized by the Bangladesh Securities and Exchange Commission. 55. Any income of the Bangladesh Securities and Exchange Commission for the Assessment Years starting from the first day of July, 2017 to the thirtieth day of June, 2022. 56. Any amount in the nature of an honorarium or allowance from বাংলাদেশ মুক্তিযোদ্ধা কল্যাণ ট্রাস্ট or any welfare allowance received by any person from the Government. 57. Any reward received by any person from the Government. 58. Any income derived from the operation of an elderly care home.”।

Section ৫২. আয়কর

(১) উপ-ধারা (৩) এর বিধানাবলী সাপেক্ষে, ২০১৭ 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 SECOND SCHEDULE (লটারী আয় সংক্রান্ত) প্রযোজ্য হইবে সে সকল ক্ষেত্রে আরোপণযোগ্য কর উক্ত SCHEDULE অনুসারেই ধার্য করা হইবে, কিন্তু করের হার নির্ধারণের ক্ষেত্রে উপ-ধারা (১) এর বিধান প্রয়োগ করিতে হইবে। (৩) Income-tax Ordinance, 1984 (Ord. No. XXXVI of 1984) এর Chapter VII অনুসারে কর কর্তনের নিমিত্ত তফসিল-২ এ (আয়কর হার সংক্রান্ত) বর্ণিত হার ২০১৭ সালের ১ জুলাই তারিখে আরদ্ধ এবং ২০১৮ সালের ৩০ জুন তারিখে সমাপ্য বৎসরের জন্য প্রযোজ্য হইবে। (৪) এই ধারায় এবং এই ধারার অধীন আরোপিত আয়কর হারের উদ্দেশ্যে ব্যবহূত “মোট আয় (total income)” অর্থ Income-tax Ordinance, 1984 (Ord. No. XXXVI of 1984) এর বিধান অনুসারে নিরূপিত মোট আয় (total income)।

Section ৫৩. সারচার্জ

Income-tax Ordinance, 1984 (Ord. No. XXXVI of 1984) এর আওতায় ২০১৭ সালের ১ জুলাই হইতে আরদ্ধ কর বৎসরের জন্য কোন কর নির্ধারণের ক্ষেত্রে তফসিল-২ এর দ্বিতীয় অংশে নির্দিষ্ট হার অনুযায়ী সারচার্জ ধার্য হইবে।

Section ৫৪. ১৯৯১ সনের ২২ নং আইনের তৃতীয় তফসিলের প্রতিস্থাপন

উক্ত আইনের তৃতীয় তফসিলের পরিবর্তে নিম্নরূপ তৃতীয় তফসিল প্রতিস্থাপিত হইবে, যথাঃ-