অর্থ আইন, ২০২২

Section ১. সংক্ষিপ্ত শিরোনাম ও প্রবর্তন

(১) এই আইন অর্থ আইন, ২০২২ নামে অভিহিত হইবে।

    (২) Provisional Collection of Taxes Act, 1931 (Act No. XVI of 1931) এর অধীন এই আইনের অষ্টম অধ্যায়ে উল্লিখিত জনস্বার্থে জারীকৃত ঘোষণা সাপেক্ষে, এই আইন ২০২২ সনের ১ জুলাই তারিখে কার্যকর হইবে।

Section ২. Act No. II of 1899 এর section 30 এর সংশোধন

Stamp Act, 1899 (Act II of 1899), অতঃপর উক্ত Act বলিয়া উল্লিখিত, এর section 30 এ তিনবার উল্লিখিত “four hundred Taka” শব্দগুলির পরিবর্তে, সর্বত্র “five hundred Taka” শব্দগুলি প্রতিস্থাপিত হইবে।

Section ৩. Act No. II of 1899 এর SCHEDULE I এর প্রতিস্থাপন

উক্ত Act এর SCHEDULE I এর পরির্বতে নিম্নরূপ SCHEDULE I প্রতিস্থাপিত হইবে, যথা:-

“SCHEDULE I

(See Section 3)

Stamp duty on instruments

| Sl.No. | Description of Instruments | Proper stamp-Duty | | --- | --- | --- | | (1) | (2) | (3) | | 1. | ACKNOWLEDGEMENT of a debt exceeding in One thousand Taka in amount or value, written or signed by, or on behalf of, a debtor in order to supply evidence of such debt in any book (other than a banker’s passbook) or on a separate piece of paper where such book or paper is left in the creditor’s possession: Provided that such acknowledgement does not contain any promise to pay the debt or any stipulation to pay interest or to deliver any goods or other property. | (a) Twenty Taka, if the amount of debt does not exceed 50 (fifty) thousand Taka; and (b) Fifty Taka, if the amount of debt exceeds 50 (fifty) thousand Taka. | | 2. | ADMINISTRATION BOND, including a bond given under section 6 of the Government Savings Banks Act, 1873, or section 291 or section 375 or section 376 of the Succession Act, 1925- (a) Where the amount does not exceed 10,000 Taka; and (b) In any other case. | Two hundred Taka. Three hundred Taka. | | 3. | ADOPTION-DEED, that is to say, any instrument (other than a WILL), recording an adoption, or conferring or purporting to confer an authority to adopt. ADVOCATE – See ENTRY AS AN ADVOCATE (No. 29) | Five thousand Taka. | | 4. | AFFIDAVIT, including an affirmation or declaration in the case of persons by law allowed to affirm or declare instead of swearing. EXEMPTIONS Affidavit or declaration in writing when made- (a) As a condition of enlistment under the Army Act, 1952; (b) For the immediate purpose of being field or used in any court or before the officer of any court; or (c) For the sole purpose of enabling any person to receive any pension or charitable allowance. | Three hundred Taka. | | 5. | AGREEMENT or MEMORANDUM OF AN AGREEMENT- (a) If relating to the sale of a bill of exchange; | One hundred Taka. | | | (b) (i) If relating to the sale of Government Security; (ii) If relating to the sale of a share in an incorporated company or other body corporate; or (c) If not otherwise provided for- EXEMPTIONS Agreement or Memorandum of Agreement- (a) For or relating to the sale of goods or merchandise exclusively, not being a NOTE OR MEMORANDUM chargeable under (No.42); and (b) Made in the form of tenders to the Government for, or relating to any loan. AGREEMENT TO LEASE See LEASE (No.34) | Minimum 300 Taka up to the sale of 5,000 Taka and 10 Taka for every sale of 5,000 Taka or part thereof of the value of the Security. Two Taka for every 1,000 Taka or part thereof of the value of the share. Three hundred Taka. | | 6. | AGREEMENT relating to deposit of title-deeds, pawn or pledge, that is to say, any instrument evidencing an agreement relating to- (1) The deposit of title-deeds, or instruments constituting or being evidence of the title to any property whatever (other than a marketable security); or | | | (2) The pawn or pledge of movable property where such deposit, pawn or pledge has been made by way of security for the repayment of money advanced or to be advanced by way of loan or an existing or future debt- | | | | (a) If such loan or debt is repayable on demand or more than three months from the date of the instrument evidencing the agreement; | 0.5% of the value of the consideration, maximum 3 (three) crore Taka. | | | (b) If such loan or debt is repayable not more than three months from the date of such instrument. N.B.- If an agreement is drawn in different sets, the proper stamp therefore shall be borne by each of the set. | 0.3% of the value of the consideration, maximum 1 (one) crore Taka. | | | 7. | APPOINTMENT in execution of a power, whether of trustees or of property, movable or immovable, where made by any writing not being a Will. | Three hundred Taka. | | 8. | APPRAISEMENT or valuation made otherwise than under an order of the Court in the course of a suit- EXEMPTION Appraisement of crops for the purpose of ascertaining the amount to be given to the owner of the land as rent. | Five hundred Taka. | | 9. | APPRENTICESHIP DEED- including every writing relating to the service of tuition of any apprentice, clerk or servant placed with any master to learn any profession or employment, not being- ARTICLES OF CLERKSHIP (No. 11) EXEMPTION Instruments of apprenticeship executed by a Magistrate under the Bangladesh Labour Act, 2006, or by which a person is apprenticed by, or at the charge of any public charity. | Three hundred Taka. | | 10. | ARTICLES OF ASSOCIATION of a Company- (a) Where the nominal share capital does not exceed forty lac Taka; (b) Where the nominal share capital exceeds forty lac Taka but not exceeding twelve crore Taka; (c) Where the nominal share capital exceeds twelve crore Taka; and (d) Articles of Association not formed for profit and registered under section 28 of the Companies Act, 1994. | Ten thousand Taka. Thirty thousand Taka. Fifty thousand Taka. Three hundred Taka. | | 11. | ARTICLES OF CLERKSHIP or contract whereby any person first becomes bound to serve as a clerk in order to his admission as an Advocate in the Supreme Court. ASSIGNMENT, See CONVEYANCE (No.22), TRANSFER (No. 61) and TRANSFER OF LEASE (No. 62) as the case may be. ATTORNEY, See POWER OF ATTORNEY, AUTHORITY TO ADOPT, See ADOPTION DEED (No.3) | Five hundred Taka. | | 12. | AWARD that is to say, any decision in writing by an Arbitrator or Umpire, not being an award directing a partition on a reference made otherwise than by an order of the Court in the case of a suit- (a) Where the amount or value of the property to which the award relates as set forth in such award, does not exceed five lac Taka; (b) If it exceeds five lacTaka. | One thousand Taka. 0.5 %, subject to a maximum of forty thousand Taka. | | 13. | BILL OF EXCHANGE, as defined by section 2(2) not being a Bond, Bank note or Currency note. (a) Where payable otherwise than on demand but not more than one year after date or sight; (b) Where payable at more than one year after date or sight. N.B.- If a bill of exchange is drawn in different sets , the proper stamp therefore shall be borne by each of the set. | 0.2% of value of the consideration. 1% of the value of the consideration. |

| 14. | BILL OF LADING (including a through bill of lading). (a) When the amount does not exceed 1,00,000 Taka; (b) When it exceeds Taka 1,00,000 but not exceeding 10,00,000 Taka; and (c) When it exceeds 10,00,000 Taka; N.B.- If a bill of lading is drawn in parts, the proper stamp therefore shall be borne by each of the set. EXEMPTIONS (a) Bill of lading when the goods therein described are received at a place within the limits of any port as defined under the Ports Act, 1908, and are to be delivered at another place within the limits of the same port; and (b) Bill of lading when executed out of Bangladesh relating to property to be delivered in Bangladesh. | Two hundred Taka. Five hundred Taka. One thousand Taka. | | --- | --- | --- | | 15. | BOND, as defined by section 2(5), not being a DEBENTURE (No.27), and not being otherwise provided for by this Act, or by the Court-fees Act, 1870. See ADMINISTRATION BOND (No.2), BOTTOMRY BOND (No. 16), CUSTOMS BOND (No. 25), INDEMNITY BOND (No. 33), RESPONDENTIA BOND (No. 55), SECURITY BOND (No. 56) EXEMPTIONS Bond, when executed by- (a) Headmen nominated under rules framed in accordance with the Irrigation Act, 1876 (Act III of 1876) section 99, for the due performance of their duties under that Act; (b) Any person for the purpose of guaranteeing that the local income derived from private subscriptions to a charitable dispensary or hospital or any other object of public utility shall not be less than a specified sum per menses. | One hundred Taka. | | 16. | BOTTOMRY BOND, that is to say, any instrument whereby the master of a seagoing ship borrows money on the security of the ship to enable him to preserve the ship or prosecute her voyage. | 2% of value of such amount. | | 17. | CANCELLATION-INSTRUMENT OF (including any instrument by which any instrument previously executed is cancelled), if attested and not otherwise provided for. See also RELEASE (No. 54), REVOCATION OF SETTLEMENT (No 57-B), SURRENDER OF LEASE (No 60) and REVOCATION OF TRUST (No. 63-B) | Five hundred Taka. | | 18. | CERTIFICATE OF SALE (in respect of each property put up as a separate lot and sold) granted to the purchase of any property sold by public auction by a Civil or Revenue Court or Collector or other Revenue Officer. EXEMPTION Where a house mortgaged with the Bangladesh House Building Finance Corporation established under the Bangladesh House Building Finance Corporation Order, 1973 (President’s Order No. 7 of 1973), is purchased by the Bangladesh House Building Finance Corporation itself in a public auction by a Civil Court or by Artha Rin Adalat established under অর্থ ঋণ আদালত আইন, ২০০৩ (২০০৩ সনের ৮নং আইন) or a Revenue Court or Collector or any other Revenue Officer, no stamp duty, shall be borne by the said Corporation. | 1.5% of the considering value of the purchase money only | | 19. | CERTIFICATE, or other document evidencing the right or title of the holder thereof, or any other person either to any shares, script or stock in or of any incorporated company or other body corporate, or to become proprietor of shares, script or stock in or of any such company or body, See also LETTER OF ALLOTMENT OF SHARES (No. 35) | Fifty Taka. | | 20. | CHARTER PARTY, that is to say, any instrument (except an agreement for the hire of a tug-steamer) whereby a vessel or some specified, principal part thereof is let for the specified purposes of the chartered, whether it includes a penalty clause or not. | One thousand Taka. | | 21. | COMPOSITION DEED, that is to say any instrument executed by a debtor, whereby he conveys his property for the benefit of his creditors, or whereby payment of a composition or dividend on their debts is secured to the creditors, or whereby provision is made for the continuance of the debtor’s business, under the supervision of Inspectors or under letters of license, for the benefit of his creditors. | Three hundred Taka. | | 22. | CONVEYANCE, as defined by section 2(10), not being a transfer charged or exempted under (No. 61). EXEMPTION Assignment of copyright under the Copy Right Act, 2000 (Act No. 28 of 2000), section 18, CO-PARTNERSHIP DEED (See Partnership No. 45) | 1.5% of value of the Consideration, maximum 2 crore Taka. | | 23. | COPY, or extract certified to be a true copy of extract by order of any public officer and not chargeable under the law for the time being in force relating to court fees- (i) If the original was not chargeable with duty, or if the duty with which it was chargeable does not exceed one thousand Taka; (ii) If any other case, EXEMPTIONS (a) Copy of any paper which a public officer is expressly required by law to make or furnish for record in any public office or for any public purpose; (b) Copy of, or extract, from any register relating to births, baptisms, naming, dedications, marriages, divorces, or burials. | One hundred Taka. Two hundred Taka. | | 24. | COUNTERPART, or Duplicate of any instrument, chargeable with duty and in respect of which the proper duty has been paid- (a) If the duty with which the original instrument is chargeable does not exceed Ten Thousand Taka; (b) In any other case. EXEMPTION Counterpart of any lease granted to a cultivator, when such lease is exempted from duty. | The same duty as is payable on the original. Two hundred Taka. | | 25. | CUSTOMS BOND for any amount. | Two thousand Taka. | | 26. | DEBENTURE (whether a mortgage debenture or not) being a marketable security transferable- by endorsement or by a separate instrument of transfer; and by delivery. Explanation- The term “Debenture” includes any interest coupons attached thereto, but the amount of such coupons shall not be included in estimating the duty. EXEMPTION A debenture issued by an incorporated company or other body corporate in terms of a registered mortgage-deed, duly stamped in respect of the full amount of debentures to be issued there under whereby the company or body borrowing’ makes over, in whole or in part their property to trustees for the benefit of the debentures holders provided that the debentures so issued are expressed to be issued in terms of the said mortgage-deed. See also BOND (No. 15) and sections 8 and 55 Declaration of any trust: See TRUST (No. 63) | 0.1% of value of the consideration equal to the face value of the debenture, maximum Ten lac Taka. | | 27. | DELIVERY ORDER in respect of goods, that is to say, any instrument entitling any person therein named, or his assigns or the holder thereof, to the delivery of any goods lying in any dock or port, or in any warehouse in which goods are stored or deposited on rent or hire, or upon any Wharf, such instrument being signed by on behalf of the owner of such goods upon the sale or transfer of the property therein, when such goods exceed in value Two thousand Taka. Deposit of Title-Deeds See Agreement relating to Deposit of title-deeds pawn or pledge (No.6) DISSOLUTION of PARTNERSHIP see PARTNERSHIP (No. 45) | One hundred Taka. | | 28. | DIVORCE-INSTRUMENT OF, that is to say, any instrument by which any person effects the dissolution of his marriage. DOWER-INSTRUMENT OF See settlement (No. 57) DUPLICATE See Counterpart (No. 24) | Two thousand Taka. | | 29. | PERMISSION, to practice as an advocate before the Supreme Court. | Two thousand Taka. | | 30. | EXCHANGE OF PROPERTY- INSTRUMENT OF EXTRACT See Copy (No. 23) | 1.0% of value of the consideration equal to the value of the property of greatest value as set forth in such instrument, maximum One Crore Taka. | | 31. | FURTHER CHARGE- INSTRUMENT OF, that is to say, any instrument imposing a further charge on mortgaged property- (a) When the original mortgage is one of the description referred to in clause (a) of Article No. 39 (1) (that is, with possession); (b) When such mortgage is one of the descriptions referred to in clause of Article No. 39 (1) (that is, without possession)- (i) If at the time of execution of the instrument of further charge possession of the property is given or agreed to be given under such instrument; (ii) If possession is not so given. | 1.5% of the value of the consideration equal to the amount of the further charge secured by such instrument, maximum 20 lac Taka. 1.5% of the value of the consideration equal to the amount of the further charge secured by such instrument, maximum 20 lac Taka. One hundred Taka. | | 32. | GIFT INSTRUMENT OF, not being a settlement (No. 57) or will or transfer (No. 61); Hiring Agreement or Agreement for service See Agreement (No. 5) (i) When declaration made by HEBA or GIFT between spouses, parents and children, grandparents and grandchildren, full brothers, full sisters and, full brothers & full sisters; (ii) when Gift made to any other person | One thousand Taka. 1.5% of the value of the consideration equal to the value of the property as set forth in such instrument. | | 33. | INDEMNITY BOND / INSPECTORSHIP DEED, See Composition Deed (No. 21) | One hundred Taka. | | 34. | LEASE, including an under-lease or sub-lease and any agreement to let or sublet- (a) Where by such lease the rent is fixed no premium is paid or delivered- (i) Where the lease purports to be for a term of not exceeding five years; (ii) Where the lease purports to for a term exceeding five years but not exceeding twenty five years; (iii) Where the lease purports to be for a term exceeding twenty five years and in perpetuity; (b) In any other case; | 0.1% of the Consideration equal to the amount or value of the average annual rent, maximum 20 (Twenty) lac Taka. 0.2% of the value of the consideration equal to the amount or value of the average annual rent, maximum duty of 1 (one) crore Taka. 0.3% of the value of the consideration equal to the amount or value of the average annual rent, maximum duty of 2 (two) crore Taka. 0.4% of the value of the consideration equal to the amount or value of the average annual rent, maximum duty of 3 (three) crore Taka. | | | EXEMPTION Lease, executed in the case of a cultivator and for the purposes of cultivation (including a lease of trees for the production of goods or drink) without the payment of delivery of any fine or premium, when a definite term does not exceed one year or when the average annual rent does not exceed one thousand Taka. In this exemption a lease for the purposes of cultivation shall include a lease of lands for cultivation together with a homestead or tank. | | | 35. | LETTER OF ALLOTMENT OF SHARES, in any company or proposed company or in respect of any loan to be raised by any company or proposed company. See also CERTIFICATE or other Document (No. 19) | Fifty Taka. | | 36. | LETTER OF CREDIT, that is to say, any instrument by which one person authorizes another to give credit to the persons in whose favour it is drawn. LETTER OF GUARANTEE, See Agreement (No. 5) | Five hundred Taka. | | 37. | LETTER OF LICENSE, that is to say, any agreement between a debtor and his creditor that the letter shall for a specified time, suspend their claims and allow the debtor to carry on business at his own discretion. | Five hundred Taka. | | 38. | MEMORANDUM OF ASSCIATION OF A COMPANY- (a) If accompanied by articles of association under section 17 of the Companies Act, 1994. (b) If not as accompanied- (i) Where the nominal share capital does not exceedTen lac Taka; and | Two thousand Taka. Five thousand Taka. | | | (ii) Where the nominal share capital exceedsTen lac Taka EXEMPTION Memorandum of Association not formed for profit and registered under section 28 of the Companies Act, 1994. | Seven thousand Taka. | | 39. | (1) MORTGAGE DEED not being an agreement Consideration equal to the amount secured by such deed relating to deposit of title deeds, pawn or pledge (No 6), BOTTOMRY BOND (No. 16), MORTGAGE OF A CROP (No. 40), RESPONDENTIA BOND (No. 55), (a) When possession of the property or any part of the property comprised in such deed is given by the mortgagor or agreed to be given; (b) When possession is not given or agreed to be given as aforesaid; Explanation-A Mortgagor who gives to the mortgagee a power of attorney to collect rents of a lease of the property mortgaged or part thereof, is deemed to give possession within the meaning of this article. (c) When a collateral or auxiliary or additional or substituted security or by way of further assurance for the above mentioned purpose where the principal or primary security is duly stamped for any sum secured EXEMPTIONS (a) Instruments executed by persons taking advances under the Land Improvement Loans Act, 1883 or the Agriculturists’ Loans Act, 1884, or by their Sureties as security for the payment of such advances; and | 1.5% of the value of consideration equal to the amount secured by such deed, maximum 5 (Five) crore Taka. Three hundred Taka. Three hundred Taka. Three hundred Taka. | | | (b) Letter of hypothecation accompanying a bill of exchange; (2) Mortgage Deed in favor of a bank or a financial institution in respect of a loan- (a) Up to fifty lac Taka (b) Exceeds fifty lac Taka but not exceeding One crore Taka; (c) Exceeds one crore Taka; | Two thousand Taka. Five thousand Taka. Five thousand Taka for the first One crore Taka and for the remainder of the loan amount an additional duty at the rate of 0.1% of the remainder amount but not exceeding 5 (Five) crore Taka; | | 40. | MORTGAGE OF A CROP including any instrument evidencing an agreement to secure the repayment of a loan made upon any mortgage of a crop where the crop is or is not in existence at the time of the mortgage- (a) When the loan is repayable not more than three months from the date of the instrument- (i) For every sum secured not exceeding 2000 Taka; | Twenty Taka. | | | (ii) For every Taka 2000 or part thereof secured in excess of 2000 Taka; (b) When the loan is repayable more than three months but not more than eighteen months from the date of the instrument- | Twenty Taka. | | | (i) For every sum secured not exceeding 2000 Taka; (ii) For every 2000 Taka or part thereof secured in excess of 2000 Taka; | Twenty Taka. Twenty Taka. | | 41. | NOTARIAL ACT, that is to say, any instrument, endorsement, note, attestation, certificate or entry not being a protest (No. 49) made or signed by a Notary Public in the execution of the duties of his office, if by any other person lawfully acting as a Notary Public. See also PROTEST OF BILL or NOTE (No. 49) | Three hundred Taka. | | 42. | NOTE OR MEMORANDUM, sent by broker or agent to his principal intimating the purchase or sale on account of such principal- (a) of any goods exceeds in value2000 Taka; (b) of any stock or marketable security exceeds in value 2000 Taka; and (c) of any Government security. | Fifty Taka Fifty Taka for every 10,000 Taka or part thereof the value of the stock security Fifty Taka for every 10,000 Taka or part thereof the value of the stock security | | 43. | NOTES OR PROTEST BY THE MASTER OF A SHIP. See also protest by the Master of a Ship (No. 50) ORDER FOR THE PAYMENT OF MONEY See Bill of Exchange (No. 13). | Five hundred Taka. | | 44. | PARTITION- INSTRUMENT OF, as defined by section 2(15). N.B. The largest share remaining after the property is partitioned (or if there are two or more shares of equal value and not smaller than any of the other shares than one of such equal shares) shall be deemed to be that from which the other shares are separated. Provided always that- (a) When an instrument of partition containing an agreement to divided property in severally is executed and partition is effected in pursuance of such agreement the duty chargeable upon the instrument effecting such partition shall be reduced by the amount of duty paid in respect of the first instrument, but shall not be less than One hundred Taka; (b) Where land is held on revenue settlement for a period not exceeding thirty years and paying the full assessment, the value for the purpose of duty shall be calculated at not more than five times the annual revenue; (c)Where a final order for effecting a Civil Court or an award by an Arbitrator directing a partition, is stamped with the stamp required for an instrument of partition and an instrument of partition in pursuance of such order or award is subsequently executed, the duty on such instrument shall not exceed One hundred Taka. | One hundred Taka. | | 45. | PARTNERSHIP- A-INSTRUMENT OF- (a) Where the capital of the partnership does not exceed 1,00,000 Taka; and (b) In any other case. B-DISSOLUTION of pawn or pledge. See Agreement relating to deposit of title deeds, pawn or pledge (No. 6) | Two thousand Taka. Four thousand Taka. Two thousand Taka. | | 46. | POLICY OF INSURANCE- A. SEA INSURANCE (see section 7) B. FIRE INSURANCE AND OTHER CLASSES OF INSURANCE, not elsewhere included in this Article, covering goods, merchandise, personal effects, crops and other property against loss or damage- (i) When the sum insured does not exceed 1,00,000 (one lac) Taka; and (ii) In any other case. C. ACCIDENT AND SICKNESS INSURANCE- In any case of single accident or any sickness or death from accident. (i) where the amount payable is 25,000 (twenty five thousand) Taka or less; (ii) where the amount payable exceeds 25,000 (twenty five thousand) Taka for every 5000 (Five thousand) Taka or part thereof. D. INSURANCE BY WAY OF INDEMNITY against liability to pay damages on account of accidents to workmen employed by or under the insurer of against liability to pay compensation under the Bangladesh Labour Act, 2006 for every 1,000 (one thousand) Taka or part thereof payable as premium. | 20 Taka up to policy value of 1,00,000 Taka and 10 Taka for every 1,00,000 Takaor part thereof of remaining policy value. Two hundred Taka. Five hundred Taka. Twenty Taka. Twenty Taka. Thirty Taka. | | | E. LIFE INSURANCE or other insurance not specifically provided for, except such a Reinsurance as is described in Division F of this Article- (i) For every sum insured not exceeding 1,00,000 Taka; (ii) For every sum insured exceeds 1,00,000 Taka and for next each 50,000 Taka or part thereof. EXEMPTION Policies of life insurance granted by the Director-General of Post-Offices in accordance with rules for Postal Life Insurance issued under the authority of the Government. F. RE-INSURANCE by an Insurance Company which has granted a policy of the nature specified in Division A or Division B of this Article with another company by way of indemnity or guarantee against the payment on the original insurance of a certain part if the sum insured thereby. GENERAL EXEMPTION Letter of cover or engagement to issue a policy of Insurance: Provided that, unless such letter or engagement bears the stamp prescribed by this Act for such policy, nothing shall be claimable thereunder, not shall it be available for any purpose, except to compel the delivery of the policy therein mentioned. | One hundred Taka. Fifty Taka. One quarter of the duty payable in respect of the original insurance | | 47. | POWER OF ATTORNEY as defined by section 2, clause (21), not being a proxy- (a) When executed for the sole purpose of procuring the registration of one or more document in relation to a single transaction or for admitting execution of one or more such documents; (b) When executed for the purpose of the section 2, clause (7), of the Power of Attorney Act, 2012; (c) When power of attorney given by a loanee while obtaining loans, advances or any other credit facilities from any scheduled bank or financial institution empowering such bank or institution to realize the loan amount from him, in the event of default by him, by selling his immovable property; Explanation- “In this clause- (i) “Financial institution” means the Bangladesh Development Bank Limited established in pursuant of section 38A of the Bangladesh Shilpa Bank Order, 1972 (President’s Order No. 129 of 1972) and the Bangladesh House Building Finance Corporation established under the Bangladesh House Building Finance Corporation Order, 1973 (President’s Order No. 7 of 1973), (ii) “Scheduled bank” means a scheduled bank as defined in clause (j) of article 2 of the Bangladesh Bank Order, 1972 (President’s Order No. 127 of 1972) When an irrevocable Power of Attorney comprising immovable properly is executed without any consideration as defined by section 2, clause (2), of the power of attorney Act, 2012, authorizing the attorney to sell, to make contract for sale or to execute mortgage deed in favor of a bank or a financial institution in respect of a loan; and | Eight hundred Taka. One thousand and five hundred Taka. Two thousand Taka. | | | (d) When an irrevocable power of attorney comprising immovable property is executed without any consideration as defined by section2, clause (2) of the Power of Attorney Act, 2012, authorizing the attorney to sell, to make contract for sale or to execute mortgage deed in favour of a bank or a financial institution in respect of a loan; and (e) When an irrevocable power of attorney is executed for consideration as defined by section 2, clause (2), of the Power of Attorney Act, 2012. | One thousand and five hundred Taka. 1.5% of the value of the consideration, which is not less than ten thousand Taka and not more than one lac Taka. | | 48. | PROMISSORY NOTE as defined by section 2(22)- (a) When payable on demand- (i) When the amount or value does not exceed 3000 Taka; (ii) When the amount or value exceeds 3000 Takabut does not exceed 20,000 Taka; and (iii) In any other case. (b) When payable otherwise than on demand. | Twenty Taka. Forty Taka. One hundred Taka. The same duty as a Bill of EXCHANGE (No.13) for the same and payable otherwise than on demand | | 49. | PROTEST OF BILL, or Notes, that is to say, any declaration in writing made by a Notary Public, or other person lawfully acting as such attesting to dishonor of a Bill of Exchange or Promissory Note. | Five hundred Taka. | | 50. | PROTEST BY THE MASTER OF A SHIP, that is to say, any declaration of the particulars of her voyage drawn up by him with a view to the adjustment of losses or the calculation of averages, and every declaration in writing made by him against the charterers or the consignors for not loading or unloading the ship, when such declaration is attested or certified by a Notary Public or other person lawfully acting as such. See also Note of Protest by the Master of a Ship (No. 43) | Five hundred Taka. | | 51. | PROXY empowering any person to vote at any one election of the Councilors of a Paurashava or at any one meeting of (a) members of an incorporated company or other body corporate whose stock of fund is or are divided into shares and transferable, (b) a local authority, or (c) proprietors, members or contributors to the funds of any institution. | One hundred Taka. | | 52. | RECEIPT as defined by section 2(23) for any money or other property the amount or value of which exceeds 500 Taka. EXEMPTIONS Receipt- (a) Endorsed on or contained in any instruments duly stamped or any instrument exempted under the proviso to section 3 (instruments executed on behalf of the Government) or any cheque or bill of exchange payable on demand acknowledging the receipt or the consideration money herein expressed or the receipt of any principal money, interest or annuity, or other periodical payment thereby secured; (b) For any payment of money without consideration; | Ten Taka. | | | (c) For any payment of rent by a cultivator on account of land assessed to Government revenue; (d) For pay or allowances by non-commissioned or petty officers, soldiers, sailors or airman of military, naval or air forces when serving in such capacity or by mounted police constables; (e) Given by holders of family certificates in cases where the person from whose pay or allowances the sum comprised in the receipt has been assigned is a non-commissioned or petty officer, soldier, sailor or airmen of any of the said forces and serving in such capacity; (f) For pensions or allowances by persons receiving such pensions or allowances in respect of their serving the Government in any other capacity; (g) Given by a headman or lambardar for land revenue or taxes collected by him; (h) Given for money or securities for money deposited in the hands of any banker, to be accounted for; Provided that the same is not expressed to be received of or by the hands of, any other than the person to whom the same is to be accounted for. | | | 53. | RE-CONVEYANCE OF MORTGAGED PROPERTY (a) If the consideration for which the property was mortgaged does not exceed 5,000 Taka; and (b) In any other case. | 1.5% of the value of the Consideration as set forth in the Re-conveyance. Five hundred Taka. | | 54. | RELEASE that is to say, any instrument whereby a person renounces a claim upon another person or against any specified property- (a) If the amount or value of the claim does not exceed 3000 Taka; and (b) In any other case. | One hundred Taka. Three hundred Taka. | | 55. | RESPONDENTIA BOND, that is to say, any instrument securing a loan on the cargo laden or to be laden or board a ship and making repayment contingent on the arrival of the cargo at the port of destination. REVOCATION OF TRUST or SETTLEMENT See settlement (No.57); Trust (No. 63) | 2% on the amount of the loan secured. | | 56. | SECURITY BOND OR MORTGAGE DEED, executed by way of a liability, or for the due execution of an office or to account for money or other property received by virtue thereof, or executed by a surety. by a surety to secure the due performance of a contract- (a) When the amount secured does not exceed 3000 Taka; and (b) In any other case. EXEMPTIONS Bond or other instrument, when executed- (a) By headman nominated under the rules framed in accordance with the Irrigation Act, 1876 (Act III of 1876) section 99 for the due performance of their duties under that Act; (b) By any person for the purport of guaranteeing that the local income derived from private subscriptions to a charitable dispensary or hospital or any other object of public utility shall not be less than a specified sum per menses; (c) Executed by persons taking advances under the Land Improvement Loans Act, 1883, or the Agriculturists Loans Act, 1884 or by their sureties, as security for the repayment of such advances; (d) Executed by servants of the Government or their sureties to secure the due execution of an office, or the due accounting for money or other property received by virtue thereof. | One hundred Taka. Three hundred Taka. | | 57. | SETTLEMENT- A. Instrument of (including a deed of dower)- EXEMPTIONS Deed of Dower executed on the occasion of a marriage between Muslims- (i) Dower up to Twenty thousand Taka; (ii) Above Twenty thousand Taka. B. Revocation of- See also Trust (No. 63) | 1.5 % of the sum equal to the amount or value of the property settled as set forth in such settlement: Provided that where agreement to settle is stamped with the stamp required for an instrument of settlement, and an instrument of settlement in pursuance of such agreement is subsequently executed the duty on such instrument shall not exceed One hundred Taka. Nil 0.5% ad valorem 1.5% on the sum equal to the amount or value of the property concerned as set forth in the instrument of re vocation. | | 58. | SHARE WARRANTS TO BEARER issued under Companies Act. 1994- EXEMPTIONS Share warrant when issued by a company in pursuance of the Companies Act, 1994, section 46 to have effect only upon payment, as composition for that duty, to the Collector of Stamp revenue of- (a) One and a half per centum of the whole subscribed capital of the company; or (b) If any company which has paid the said duty or composition in full, subsequently issues an addition to its subscribed capital one and a half per centum of the additional capital so issued. | 2% of the value of the Consideration | | 59. | SHIPPING ORDER for or relating to the conveyance of goods on board of any vessels. | One hundred Taka. | | 60. | SURRENDER OF LEASE- (a) When the duty with which the lease is chargeable does not exceed five hundred Taka; and (b) In any other case. EXEMPTION Surrender of Lease when such lease is exempted from duty. | The duty with which such lease is chargeable Two hundred Taka. | | 61. | TRANSFER (whether with or without consideration)- (a) Of shares in an incorporated company or other body corporate; (b) Of debentures being marketable securities, whether the debenture is liable to duty or not, except debentures provided for by section 8; (c) Of any interest secured by bond, Mortgage-deed in respect of which duty has been paid under article No. 40 or policy of insurance- (i) If the duty on such bond, mortgage-deed or policy does not exceed five hundred Taka; (ii) In any other case; (d) Of any property under the Administrator General’s Act, 1913, section 25; | 1.5% of the value of the consideration The same duty as prescribed under clause (a) of this article for the value of the share equal to be face amount of the debenture. The duty with which such bond, mortgage deed or policy of insurance is chargeable. Two hundred Taka. Two hundred Taka. | | | (e) Of any trust property without consideration from one trust to another trustee or from a trustee to a beneficiary. EXEMPTIONS (1) Transfers by endorsement- (a) Of a bill of exchange, cheque or promissory note; (b) Of a bill of lading, delivery order, warrant for goods, or other mercantile document of title to goods; (c) Of a policy of insurance ; (d) Of securities of the Government, See also section 8. (2) Transfer of shares and debentures of the public limited companies defined in the Companies Act, 1994 (Act No. XVIII of 1994) and whose shares are listed in the stock exchange. (3) Transfer of bond of the Government organization, body corporate, and public and private limited companies as defined in the Companies Act, 1994 (Act No. XVIII of 1994). (4) Sale of receivables to a Special Purpose Vehicle in connection with securitization of assets. | One hundred Taka. | | 62. | TRANSFER OF LEASE by way of assignment and not by way of under lease. EXEMPTION Transfer of any lease when such lease is exempted from duty. | 1.5% of the value of the consideration equal to the amount of the consideration for the transfer. | | 63. | TRUST- A. Declaration of trust of any property when made by writing not being a will. B. Revocation of trust of any property when made by instrument other than will. See also SETTLEMENT (No. 57) VALUATION- See APPRAISEMENT (No. 8) | 0.1% of the amount of value of the property concerned as set forth in the instrument, maximum 10 (Ten) lac Taka. 0.1 % of the value of the property concerned as set forth in the instrument, maximum 5 (five) lac Taka. | | 64. | WARRANT FOR GOODS, that is to say, instrument evidencing the title of any person therein named, or his assigns or the holder thereof, to the property in any goods lying in or upon any dock, warehouse or wharf, such instrument being signed or certified by or on behalf of the person in whose custody such goods may be. | One hundred Taka. |

Section ৪. 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 E032.00 এর বিপরীতে কলাম (3) তে উল্লিখিত “Taka 40,000.00 (forty thousand)” শব্দগুলি, সংখ্যা, কমা, চিহ্ন এবং বন্ধনীর পরিবর্তে “Taka 50,000.00 (fifty thousand)” শব্দগুলি, সংখ্যা, কমা, চিহ্ন এবং বন্ধনী প্রতিস্থাপিত হইবে।

Section ৫. Act No. IV of 1969 এ section 119B এর সন্নিবেশ

Customs Act, 1969 (Act No. IV of 1969), অতঃপর উক্ত Act বলিয়া উল্লিখিত, এর section 119A এর পর নিম্নরূপ নূতন section 119B সন্নিবেশিত হইবে, যথা:-

“119B. Performing the operation of bonded warehouse electronically.- Notwithstanding anything contained in any other provisions of this Act or in any other law for the time being in force, the Board may, by notification in the official Gazette, declare that the operation of any bonded warehouse may be performed electronically subject to such conditions, restrictions and procedures as specified in that notification.”।

Section ৬. Act No. IV of 1969 এর section 156 এর সংশোধন

উক্ত Act এর section 156 এর sub-section (1) এর Table এর column 1 এ বর্ণিত-

| “47A. If any person- | | | | --- | --- | --- | | (i) without lawful authority gains access to, or attempts to gain access to, any Customs computerised entry processing system; or | such person shall be liable to a penalty not exceeding twice the amount of duty taxes involved or five lakh Taka whichever is higher; and on conviction before a Magistrate, shall be further liable to imprisonment for a term not exceeding two years, or to a fine not exceeding five lakh Taka, or to both. | 79B | | (ii) without lawful authority gains access to, or attempts to gain access to, any Customscomputerised entry processing system or any trade or passenger information received for the purpose of Customs clearance, uses or discloses information obtained from such system or arrangement for a purpose that is not authorized; or | such person shall be liable to a penalty not exceeding five lakh Taka; and on conviction before a Magistrate, shall be further liable toimprisonment for a term not exceeding two years, or to a fine not exceeding five lakh Taka, or to both. | 79B & 204B | | (iii) having lawful access to any Customs computerised entry processing system or any trade or passenger information received for the purpose of Customs clearance, uses or discloses information obtained | such person shall be liable to a penalty not exceeding two lakh Taka; and on conviction before a Magistrate, shall be further liable to imprisonment for a term not exceeding two years, or to fine not exceeding five lakh Taka, or to both. | 79B & 204B | | from such system or arrangement for a purpose that is not authorized; or | | | | (iv) who is not authorized to do so, receives information obtained from any Customs computerised entry processing system or from any other means for the purpose of Customs clearance, and uses, discloses,publishes or authorizes dissemination of such information, | such person shall be liable to a penalty not exceeding two lakh Taka; and on conviction before a Magistrate, shall be further liable to imprisonment for a term not exceeding two years, or to fine not exceeding five lakh Taka, or to both. | 79B & 204B” |

Section ৭. Act No. IV of 1969 এর section 196A এর সংশোধন

Customs Act, 1969 (Act No. IV of 1969), অতঃপর উক্ত Act বলিয়া উল্লিখিত, এর section 196A এর sub-section (3) এর পরিবর্তে নিম্নরূপ sub-section (3) প্রতিস্থাপিত হইবে, যথা:-

“(3) Every appeal under this section shall be filed within three months from the date on which the order sought to be appealed against is received by the Commissioner of Customs or, as the case may be, the other party preferring the appeal:

Provided that the President of the Appellate Tribunal may, if he is satisfied that the appellant has not been able to file an appeal within the aforesaid period of three months due to reasonable grounds, allow it to be presented within a further period of two months.”।

Section ৮. Act No. IV of 1969 এ section 204B এর সন্নিবেশ

উক্ত Act এর section 204A এর পর নিম্নরূপ নূতন section 204B সন্নিবেশিত হইবে, যথা:-

“204B. Confidentiality and arrangement for exchange of information facilitating trade.- (1) All trade and passenger information gathered by Customs for clearance purpose shall be confidential and shall not be used except for –

(2) The Government may enter into any bilateral, regional, multilateral agreement or convention or any other arrangement to exchange of information for trade facilitation, effective risk analysis, verification of compliance and prevention, combating and investigation of offences under the provisions of this Act.

(3) The information exchanged under sub-section (2), subject to the limitation and condition provided under the agreement or convention or any such arrangement, may be used as evidence in investigations and proceedings under this Act or corresponding law of another country by which such arrangement exists.

(4) The Board shall, by notification in the official Gazette, specify the procedure and conditions subject to which such exchange shall be made and designation of the person through whom such information shall be exchanged.

(5) Any disclosure, publishing or dissemination of information except as provided above without explicit permission shall be an offence.”।

Section ৯. 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 ১০. Ordinance No. XXXVI of 1984 এর section 2 এর সংশোধন

Income-tax Ordinance, 1984 (Ordinance No. XXXVI of 1984), অতঃপর উক্ত Ordinance বলিয়া উল্লিখিত, এর section 2 এর-

“(c) where the amalgamated company is a Bangladeshi company and the shareholders holding not less than 75% (seventy five percent) in value of the shares in the amalgamating company or companies (other than shares already held therein immediately before the merger by, or by a nominee for, the amalgamated company or its subsidiary) become shareholders of the amalgamated company; or”;

“(d) where the amalgamated company is a foreign company and the shareholders holding not less than 75% (seventy five percent) in value of the shares in the amalgamating foreign company or companies that directly or indirectly holds or hold shares in a Bangladeshi company or companies (other than shares already held therein immediately before the merger by, or by a nominee for, the amalgamated company or its subsidiary) become shareholders of the amalgamated company;”;

“(12A) “bank transfer” includes transfer of money by crossed cheque, mobile financial services or any other digital means approved by the Bangladesh Bank;”;

“(16) “charitable purpose” means-

Provided that the advancement of any other object of general public utility shall not be considered as charitable purpose, if it is not approved by the Board and involves-

“(28A) “export” means supply of goods and services from inside to outside the geographical limits of Bangladesh and shall include supply of locally manufactured raw materials and other inputs to export oriented industry under internal back to back letter of credit;”;

“(54A) “research and development” means any systematic, investigative and experimental study that involves novelty or technical risk carried out in the field of science or technology with the object of acquiring new knowledge or using the results of the study for the production or improvement of materials, devices, products, produce, or processes, but does not include­­-

“(61A) “supply of goods” means transfer of the right of goods by way of sale, exchange or otherwise including sale under hire purchase agreement or finance lease;”;

“(iia) in the case of an assessee, who is an individual and has not submitted return before, the thirtieth day of June following the end of the income year;”;

Section ১১. Ordinance No. XXXVI of 1984 এর section 16 এর সংশোধন

উক্ত Ordinance এর section 16 এর sub-section (3) এর পরিবর্তে নিম্নরূপ sub-section (3) প্রতিস্থাপিত হইবে, যথা:-

“(3) Notwithstanding anything contained in sub-section (1), income tax shall be charged at the rates specified in Chapter VII and the Second Schedule in respect of-

Section ১২. Ordinance No. XXXVI of 1984 এর section 19 এর সংশোধন

উক্ত Ordinance এর section19 এর-

“(bb) deposits received by a Bank or a financial institution or an organization registered with Micro Credit Regulatory Authority or NGO Affairs Bureau shall not be deemed to be an income under this sub-section.”;

Section ১৩. Ordinance No. XXXVI of 1984 এর section 19AAAA এর বিলোপ

উক্ত Ordinance এর section 19AAAA বিলুপ্ত হইবে।

Section ১৪. Ordinance No. XXXVI of 1984 এর section 19AAAAA এর বিলোপ

উক্ত Ordinance এর section 19AAAAA বিলুপ্ত হইবে।

Section ১৫. Ordinance No. XXXVI of 1984 এ section 19F এবং section 19G এর সংযোজন

উক্ত Ordinance এর section 19E এর পর নূতন section 19F এবং section 19G সংযোজিত হইবে, যথা:-

19F. Special Tax Treatment in respect of undisclosed offshore assets.- (1) Notwithstanding anything contained in this Ordinance or any other law for the time being in force, no question as to the source of the undisclosed asset located outside of Bangladesh shall be raised by any authority if an assessee pays, before the submission of return of income applicable for the assessment year 2022-2023, tax at the rate specified in the following table:

                                                 Table

| Description of the Asset | Rate of tax | | --- | --- | | Any cash or cash equivalents, bank deposits, bank notes, bank accounts, convertible securities and financial instruments if repatriated to Bangladesh through banking channel | 7% |

(2) Where an assessee repatriates any sum from abroad under the scheme of this section, the bank responsible for crediting to the account of the assessee shall deduct tax in accordance with sub-section (1) before crediting and give a certificate of such deduction to the assessee.

(3) Subject to sub-section (2), tax under this section shall only be paid by automated challan.

(4) The provisions of this section shall not apply to cases where any proceeding has been drawn on account of tax evasion or criminal activities under any provision of this Ordinance or any other law by thirtieth June, 2022.

(5) For the purpose of this section, “return” shall include amended return under section 82BB or revised return under section 78 and be submitted by thirtieth day of June, 2023.

19G. Penalty for any offshore asset not disclosed in the return.- (1) Without prejudice to any other liability which may incur under any other provision of this Ordinance and any other law for the time being in force, where any person being a resident Bangladeshi is found to be the owner of any offshore asset not disclosed in the return and the assessee offers no explanation about the nature and source thereof or the explanation offered is not satisfactory, the Deputy Commissioner of Taxes shall, after ensuring a reasonable opportunity of being heard, proceed to recover from such person the amount of penalty equal to the fair value of such offshore asset.

(2) The Deputy commissioner of Taxes shall have the authority to recover the penalty under this section by confiscating or selling any asset held by or on behalf of the assessee.

(3) The Deputy of Commissioner of Taxes shall have the power to conduct an offshore investigation, where he has reason to believe that an assessee has offshore assets not disclosed in the return.

(4) To prevent holding undisclosed offshore asset and to recover such undisclosed asset, the Board shall have the power to-

Section ১৬. Ordinance No. XXXVI of 1984 এর section 29 এর সংশোধন

উক্ত Ordinance এর section 29 এর sub-section (1) এর-

Section ১৭. Ordinance No. XXXVI of 1984 এর section 30 এর সংশোধন

উক্ত Ordinance এর section 30 এর-

Section ১৮. Ordinance No. XXXVI of 1984 এর section 32 এর সংশোধন

উক্ত Ordinance এর section 32এর-

“(5A) Where any capital gain arises from any transfer of capital asset in a scheme of amalgamation, no tax shall be charged under section 31:

Provided that in a scheme of amalgamation, any consideration received by the shareholders of the amalgamating companies in any manner other than the shares of the amalgamated company shall be subject to applicable tax.”;

Section ১৯. Ordinance No. XXXVI of 1984 এর section 35 এর সংশোধন

উক্ত Ordinance এর section 35 এর sub-section (3) তে উল্লিখিত “the Companies Act, 1913 (VII of 1913) or কোম্পানী আইন, ১৯৯৪ (১৯৯৪ সালের ১৮ নং আইন)” শব্দগুলি, সংখ্যাগুলি ও চিহ্নগুলির পরিবর্তে “clause (20) of section 2” শব্দগুলি ও চিহ্নগুলি প্রতিস্থাপিত হইবে।

Section ২০. Ordinance No. XXXVI of 1984 এর section 42 এর সংশোধন

উক্ত Ordinance এর section 42 এর sub-section (7) এর পর নিম্নরূপ নূতন sub-section (8) সংযোজিত হইবে, যথা:-

“(8) In a scheme of amalgamation, the amalgamated company shall have the right to carry forward the accumulated loss and the unabsorbed depreciation of the amalgamating company as if the loss or the unabsorbed depreciation, as the case may be, has been the accumulated loss or the unabsorbed depreciation of the amalgamated company in the income year in which the amalgamation took place.” ।

Section ২১. Ordinance No. XXXVI of 1984 এর section 44 এর সংশোধন

উক্ত Ordinance এর section 44 এর-

"(b) an assessee, being a resident or a non-resident Bangladeshi, shall be entitled to a credit from the amount of tax payable on his total income at the rate of 15% (fifteen percent) of the eligible amount:

Provided that an assessee who fails to submit return of income as required under section 75 shall be entitled to a credit from the amount of tax payable on his total income at the rate of 7.5% (seven point five percent) of the eligible amount.”;

“(a) the income of a person for the relevant income year shall not be-

in an assessment year if the person fails to-

Provided that the provision of receiving the receipts through bank transfer shall not be applicable for an assessee being individual having gross receipts not exceeding Taka one crore in an income year:

Provided further that the provision of receiving the receipts through bank transfer shall not be applicable for income derived from agriculture or farming.”।

Section ২২. Ordinance No. XXXVI of 1984 এর section 49 এর সংশোধন

উক্ত Ordinance এর section 49 এর sub-section (1) এর clause (zzff) এর প্রান্তস্থিত ফুলস্টপ এর পরিবর্তে সেমিকোলন প্রতিস্থাপিত হইবে এবং অতঃপর নিম্নরূপ দুটি নূতন clause সংযোজিত হইবে, যথা:-

“(zzg) income derived from the operation of inland ships;

"(zzh) income derived from the operation of commercial vehicles.”।

Section ২৩. Ordinance No. XXXVI of 1984 এর section 52 এর সংশোধন

উক্ত Ordinance এর section 52 এর-

“(a) the rate of tax shall be fifty percent (50%) higher if the payee fails to submit proof of submission of return at the time of making the payment;”;

"(bb) the rate of tax shall be fifty percent (50%) higher if the payee does not receive payment by bank transfer;”;

“(xvi) hotel, resort, community center and transport agency having annual turnover exceeding Taka one crore;”;

“(xvii) an artificial juridical person;”।

Section ২৪. 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:-

Table

| SL. No | Description of service and payment | Rate | | --- | --- | --- | | 1. | Advisory or consultancy service | 10% | | 2. | (i) Professional service; (ii) technical services fee; or (iii) technical assistance fee. | 10% | | 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; (ix) Training, workshop, etc. organization and management service; (x) Courier service; (xi) Packing and Shifting service; (xii) Any other service of similar nature- (a) on commission or fee (b) on gross bill amount | 10% 2% | | 4. | Media buying agency service (a) on commission or fee (b) on gross bill amount | 10% 0.65% | | 5. | Indenting commission | 8% | | 6. | Meeting fees, training fees or honorarium | 10% | | 7. | Mobile network operator, technical support service provider | 12% | | 8. | Credit rating service | 10% | | 9. | Motor garage or workshop | 8% | | 10. | Private container port or dockyard service | 8% | | 11. | Shipping agency commission | 8% | | 12. | Stevedoring/berth operator /terminal operator/Ship handling operator - (a) on commission or fee (b) on gross bill amount | 10% 5% | | 13. | (i) Transport service, carrying service, vehicle rental service, Repair and maintenance service; (ii) Any other service under any sharing economy platform including ride sharing service, coworking space providing service and accommodation providing service; | 5% | | 14. | Wheeling charge for electricity transmission | 3% | | 15. | Internet Service | 10% | | 16. | Service delivery agents engaged in mobile financial services or channel partners of mobile financial services | 10% | | 17. | Any other service which is not mentioned in Chapter VII of this Ordinance and is not a service provided by any bank, insurance, mobile financial services or financial institutions. | 10% |

Provided that-

tax calculated on commission or fee applying the relevant rate in the table; and

B = Gross bill amount.

C = 10% of Sl. 3 and 2.5% for Sl. 4, and

D = rate of tax applicable on commission or fee;

Section ২৫. Ordinance No. XXXVI of 1984 এর section 52Q এর সংশোধন

উক্ত Ordinance এর section 52Q এর দ্বিতীয় proviso এর proviso (ii) তে উল্লিখিত “paragraph 48” শব্দ ও সংখ্যার পর “and 61” শব্দ ও সংখ্যা সন্নিবেশিত হইবে।

Section ২৬. Ordinance No. XXXVI of 1984 এর section 53BB এর প্রতিস্থাপন

উক্ত Ordinance এর section 53BB এর পরিবর্তে নিম্নরূপ section 53BB প্রতিস্থাপিত হইবে, যথা:-

“53BB.Deduction of tax from export proceeds of goods.- (1)The Bank, through which export proceeds of goods of an exporter is received, shall deduct tax at the rate of 1% (one percent) of total export proceeds at the time of crediting the proceeds to the account of the exporter.

(2) Where the Board, on an application made in this behalf, gives a certificate in writing that the income of the exporter is partly or fully exempted from tax under any provision of the Ordinance, the Bank shall make credit to the account of an assesse without any deduction of tax or deduction of tax at a rate lesser than the rate specified in this section for the period mentioned in that certificate.”।

Section ২৭. Ordinance No. XXXVI of 1984 এর section 53BBBB এর বিলোপ

উক্ত Ordinance এর section 53BBBB বিলুপ্ত হইবে।

Section ২৮. Ordinance No. XXXVI of 1984 এর section 53F এর প্রতিস্থাপন

উক্ত Ordinance এর section 53F এর পরিবর্তে নিম্নরূপ section 53F প্রতিস্থাপিত হইবে, যথা:-

“53F. Deduction at source from interest on saving deposits and fixed deposits, etc.- (1)Notwithstanding anything contained in this Ordinance or any other law for the time being in force in respect of exemption of tax, any person responsible for paying to a resident any sum by way of interest or share of profit on any saving deposits or fixed deposits or any term deposit maintained with any 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, shall deduct, at the time of credit of such interest or share of profit to the account of the payee or at the time of payment thereof, whichever is earlier, income tax on such sum at the rate provided in the following table-

Table

| Sl. No. | Types of the payee | Rate | | --- | --- | --- | | | Where the payee is a company | 20% | | | Where the payee is a person other than a company | 10% | | 3. | Where the payee is a public university, or an educational institution whose teachers are enlisted for Monthly Pay Order (MPO), following the curriculum approved by the Government and whose governing body is also formed as per Government rules or regulations, or any professional institute established under any law and run by professional body of Chartered Accountants, Cost and Management Accountants or Chartered Secretaries | 10% | | 4. | Where the payee is recognized provident fund, approved gratuity fund, approved superannuation fund or pension fund | 5% |

(2) Where the payee being a person required to submit return under section 75 fails to furnish proof of submission of return, the rate of deduction shall be 50% higher.

(3)  For the purpose of sub-section (2), the proof of submission of return of parent shall be considered as the proof of submission of return of a minor.

(4) Nothing contained in this section shall apply-

                     (a) to interest or share of profit arising out of any deposit pension scheme sponsored by the Government or by a Bank with prior approval of the Government; or

 (b) to such payee or class of payees as the Board may, by a general or special order, specify that income of such payee or class of payee is otherwise exempted from tax.”।

Section ২৯. Ordinance No. XXXVI of 1984 এর section 53HH এর প্রতিস্থাপন

উক্ত Ordinance এর section 53HH এর পরিবর্তে নিম্নরূপ section 53HH প্রতিস্থাপিত হইবে, যথা:-

“53HH. Collection of tax from lease of property.- Any registering officer responsible for registering, under the Registration Act, 1908 (XVI of 1908), any document in relation to any lease of immovable property for not less than ten years shall not register such document unless tax is paid at a rate of four per cent by the lessor on the lease amount of such property.”।

Section ৩০. Ordinance No. XXXVI of 1984 এর section 53J এর সংশোধন

উক্ত Ordinance এর section 53J এর

Section ৩১. Ordinance No. XXXVI of 1984 এ section 53Q এবং section 53R এর সন্নিবেশ

Ordinance No. XXXVI of 1984 এ section 53Q এবং section 53R এর সন্নিবেশ।-  উক্ত Ordinance এর section 53P এর পর নিম্নরূপ নূতন section 53Q এবং section 53R সন্নিবেশিত হইবে, যথা:-

“53Q. Collection of Tax from motorvehicles plying commercially.- (1)The personresponsible for the registration and fitness renewal of motor vehicles shall not register or allow fitness renewal unless, a challan of advance tax at the rate given in the following table is attached with the application: 

Table

| Serial No. | Description of the vehicle | Rate (in taka) | | --- | --- | --- | | 1. | Bus having seats exceeding 52 | 16,000/- | | 2. | Bus having seats not exceeding 52 | 11,500/- | | 3. | Air conditioned Bus | 37,500/- | | 4. | Double decker Bus | 16,000/- | | 5. | Air conditioned (AC) Minibus/Coaster | 16,000/- | | 6. | Non-AC Minibus/Coaster | 6,500/- | | 7. | Prime mover | 24,000/- | | 8. | Truck, Lorry or Tank Lorry having payload capacity exceeding five tons | 16,000/- | | 9. | Truck, Lorry or Tank Lorry having payload capacity exceeding one and half tons but not exceeding five tons | 9,500/- | | 10. | Truck, Lorry or Tank Lorry having payload capacity not exceeding one and half tons | 4,000/- | | 11. | Pickup van, human hauler, maxi or auto rickshaw | 4,000/- | | 12. | Air conditioned Taxicab | 11,500/- | | 13. | Non-AC Taxicab | 4,000/- . |

(2)        In case of registration or fitness renewal of a vehicle for more than one year, advance tax under sub-section (1) shall be collected on or before 30th June in every subsequent year or years following the year in which registration or fitness renewal of the vehicle has been done.

(3)        Where any person fails to pay advance tax in accordance with sub-section (2), the amount of advance tax payable shall be calculated in accordance with A+ B formula, where

A =   the amount of advance tax not paid in the previous year or years; and

B =  the amount of advance tax payable under sub-section (2) for the year in which an asseesee is making the payment.

(4)        Advance tax under sub-section (2) shall not be collected if the vehicle is owned by-

53R.     Collection of tax from inland ships.- (1)The person responsible for granting a certificate of survey or renewing a certificate of survey under the Inland Shipping Ordinance, 1976 (Ordinance No. LXXII of 1976) shall not grant or renew such certificate of survey unless a challan of advance tax computed at the rate given in the following table is attached with the application:

Table

| Serial No. | Description of Vessel | Rate | | --- | --- | --- | | (1) | (2) | (3) | | 1. | Inland ships engaged in carrying passengers in inland water | Taka 125 per passenger (carrying capacity of an inland ship shall be the capacity of daytime plying in smooth waters) | | 2. | Cargo, Container (multipurpose) and Coaster engaged in carrying goods in inland water | Taka 170 per gross tonnage | | 3. | Dump barge engaged in carrying goods in inland water | Taka 125 per gross tonnage. |

In case of granting a certificate of survey or renewing a certificate of survey for more than one year, advance tax under sub-section (1) shall be collected on or before 30th June in every subsequent year or years following the year in which grant of or renewal of such certificate has been done. Where any person fails to pay advance tax in accordance with sub-section (2), the amount of advance tax payable shall be calculated in accordance with A+ B formula, where-

          A =  the amount of advance tax not paid in the previous year or years; and

B =     the amount of advance tax payable under sub-section (2) for the year in which an asseesee is making the payment.

For the purpose of this section ‘inland ship’ and ‘inland water’ shall have the same meaning as defined in the Inland Shipping Ordinance, 1976 (Ordinance No. LXXII of 1976).”।

Ordinance No. XXXVI of 1984 এর section 56 এর সংশোধন

৩2। উক্ত Ordinance এর section 56 এর sub-section (1) এর Table এর SL. No. 27 নিম্নরূপে প্রতিস্থাপিত হইবে, যথা:-

| “ | 27. | Bandwith payment | 10% | | | --- | --- | --- | --- | --- | | 28. | Any other payments | 20% | | | | | | | | |

Ordinance No. XXXVI of 1984 এর section 57 এর প্রতিস্থাপন

৩3।  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 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 other than the penalty as mentioned in clauses (i), (ii) and (iii) of sub-section (1), as the case or cases may be, calculated for the period-

(3) The period for which the additional amount under subsection (2) is calculated shall not exceed twenty-four months.

(4) The Deputy Commissioner of Taxes shall take necessary action for the realisation of the amount and penalty 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.

(5) Where the person responsible for deducting or collecting tax under this chapter is the Government, or any authority, corporation or body of the Government- including its units or a project or programme or activity where government has any financial or operational involvement- 

shall be jointly and severally liable to pay taxes, penalty or additional amount under this section.

(6) Where the person responsible for deducting or collecting tax under this chapter is a person other than the Government, or any authority, corporation or body of the Government- including its units or a project or programme or activity where government has any financial or operational involvement-

shall be jointly and severally liable to pay taxes, penalty or additional amount under this section.

(7) 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 ৩৪. Ordinance No. XXXVI of 1984 এর section 68B এর সংশোধন

উক্ত Ordinance এর section 68B এর sub-section (6) এর clause (a) এর পরিবর্তে নিম্নরূপ clause (a) প্রতিস্থাপিত হইবে, যথা:-

“(a) “motor car” includes a jeep or a microbus but does not include a motor vehicle mentioned in section 53Q and a motor cycle.”।

Section ৩৫. Ordinance No. XXXVI of 1984 এর section 75 এর সংশোধন

উক্ত Ordinance এর section 75 এর-

“(f) if such person is required to furnish proof of submission of return under section 184A:”;

(2) A return of income under sub-section (1) shall not be mandatory for-

Section ৩৬. Ordinance No. XXXVI of 1984 এর section 80 এর সংশোধন

উক্ত Ordinance এর section 80 এর sub-section (1) তে উল্লিখিত “in respect of all” শব্দগুলির পর “local and global” শব্দগুলি সন্নিবেশিত হইবে।

Section ৩৭. Ordinance No. XXXVI of 1984 এর section 82C এর সংশোধন

উক্ত Ordinance এর section 82C এর sub-section (2) এর-

Section ৩৮. Ordinance No. XXXVI of 1984 এর section 82D এর প্রতিস্থাপন

উক্ত Ordinance এর section 82D এর পরিবর্তে নিম্নরূপ section 82D প্রতিস্থাপিত হইবে, যথা:-

“82D. Spot Assessment.- (1) Where a person is found to have taxable income or required to submit tax return or required to comply with any provision of the Ordinance and the person has failed to perform or comply with requirements of the Ordinance, the Deputy Commissioner of Taxes, empowered to this end, may assess the tax liability of such person on the spot.

(2) Where assessment of an assessee being individual having income from business or profession is made under this section applying regular rate and the asseesee pays tax accordingly, no question as to the initial capital not exceeding five times of such assessed income shall be made.

(3) Commissioner of Taxes may empower any Deputy Commissioner of Taxes who is subordinate to him to conduct spot assessments within his jurisdiction.

(4) The Board shall issue guidelines as to the manner how assessment under this section shall be made.”।

Section ৩৯. Ordinance No. XXXVI of 1984 এর section 94 এর সংশোধন

উক্ত Ordinance এর section 94 এর sub-section (3) তে উল্লিখিত “shall be made within thrity days from the date on which the order” শব্দগুলির পরিবর্তে “or an agreement reached under section 152O, shall be made within thirty days from the date on which the order or the agreement” শব্দগুলি ও কমা প্রতিস্থাপিত হইবে।

Section ৪০. Ordinance No. XXXVI of 1984 এ section 94B এর সন্নিবেশ

উক্ত Ordinance এ বিলুপ্ত section 94A এর পর নিম্নরূপ নূতন section 94B সংযোজিত হইবে, যথা:-

“ 94B. Bar to question assessment.- (1)Notwithstanding anything contained in any provision of this Ordinance or in any other law for the time being in force, no authority save the authorities mentioned in section 3 or the courts and authorities mentioned in Chapter XIX shall have right to question any assessment made under this Chapter.

(2) Any action taken in violation of the provision of sub-section (1) shall be null and void and have no legal effect.”।

Section ৪১. Ordinance No. XXXVI of 1984 এর section 100 এর সংশোধন

উক্ত Ordinance এর section 100 এর sub-section (1) এ উল্লিখিত “company is wound up” শব্দগুলির পর “or has discontinued business for three successive years” শব্দগুলি সন্নিবেশিত হইবে।

Section ৪২. Ordinance No. XXXVI of 1984 এ নূতন Chapter XIIIA এবং section 111A এর সংযোজন

উক্ত Ordinance এর বিলুপ্ত section 111 এর পর নিম্নরূপ নূতন Chapter XIIIA এবং section 111A সংযোজিত হইবে, যথা:-

“Chapter XIIIA

Startup Sandbox

111A. Startup sandbox.- (1) Notwithstanding anything contained in this Ordinance, the provisions of this section shall have overriding effect over all other provisions of this Ordinance.

(2)        In determining “income from business or profession” of a startup registered under this section, sections 30 and 30B shall not be applicable for growth years.

(3)        Where in any growth year, any loss is incurred by a startup registered under this section and the loss cannot be wholly so set off, the amount of the loss not so set off shall be carried forward to the next assessment year and so on for not more than nine successive assessment years.

(4)        The rate of minimum tax as provided in sub-section (4) of section 82C for growth years of a startup registered under this section shall be 0.1% (zero point one percent). 

(5)        Save as provided in section 75, a startup registered under this section shall have no reporting obligation under this Ordinance for growth years if the startup provides permanent access to its system or books to the income tax authority.

(6)        A startup, to enjoy the benefit of sandbox, shall be registered with the Board in the manner as required by the Board.

(7)        A startup shall not be eligible for registration under this section, if it -

(8)        For the purpose of this section-

Section ৪৩. Ordinance No. XXXVI of 1984 এর section 117A এর প্রতিস্থাপন

উক্ত Ordinance এর section 117A এর পরিবর্তে নিম্নরূপ section 117A প্রতিস্থাপিত হইবে, যথা:-

“117A. Power to verify and enforce deduction or collection of tax.- (1)An authority, empowered in writingby the Commissioner of Taxes, Director General of Inspection or Director General of Intelligence Cell to verify deduction or collection of tax at source or to enforce the provisions of Chapter VII of this Ordinance, -

(2) An authority empowered under sub-section (1), may be accompanied by experts, valuer or forces as he reasonably thinks fit.

(3) Where any authority empowered under sub-section (1) is obstructed, hindered or unassisted by any person, the person in whose premise or place the authority has entered or intended to enter shall be liable to a penalty not exceeding Taka fifty lakh.

(4) Where a person is found to be in default in respect of compliance of this section or Chapter VII of this Ordinance, the Deputy Commissioner of Taxes shall, after recording explanation of the person so in default or ex parte where no explanation is found, proceed to recover the amount of taxes along with penalties by making an assessment thereof.” ।

Section ৪৪. Ordinance No. XXXVI of 1984 এর section 124 এর সংশোধন

উক্ত Ordinance এর section 124 এর sub-section (2) এর পরিবর্তে নিম্নরূপ sub-section (2) প্রতিস্থাপিত হইবে; যথা:-

(2) Where any person has, without reasonable cause, failed to file or furnish any return, certificate, statement or information required under sections 58, 75A, 103A, 108, 108A, 109, or 110, the Deputy Commissioner of Taxes may impose upon such person-

Section ৪৫. Ordinance No. XXXVI of 1984 এর section 124AA এর বিলোপ

উক্ত Ordinance এর section 124AA বিলুপ্ত হইবে।

Section ৪৬. Ordinance No. XXXVI of 1984 এর section 143 এর সংশোধন

উক্ত Ordinance এর section 143 এর sub-section (2) এর clause (b) এর প্রান্তঃস্থিত ফুলস্টপ এর পরিবর্তে সেমিকোলন প্রতিস্থাপিত হইবে এবং অতঃপর নিম্নরূপ clause (c) সংযোজিত হইবে, যথা:-

“(c) who is responsible for supplying gas, electricity, water or any other services to disconnect or discontinue such supply within twenty one days from the date of receipt of such notice.”।

Section ৪৭. Ordinance No. XXXVI of 1984 এর section 152I এর সংশোধন

উক্ত Ordinance এর section 152I এর sub-section (2) এর প্রান্তঃস্থিত ফুলস্টপ এর পরিবর্তে কোলন প্রতিস্থাপিত হইবে এবং অতঃপর নিম্নরূপ proviso সন্নিবেশিত হইবে, যথা:-

“Provided that where any dispute has already been filed in the form of Writ petition shall not be a subject of ADR.”।

Section ৪৮. Ordinance No. XXXVI of 1984 এর section 184A এর প্রতিস্থাপন

উক্ত Ordinance এর section 184A এর পরিবর্তে নিম্নরূপ section184A প্রতিস্থাপিত হইবে, যথা:-

“184A. Proof of submission of return required in certain cases.- (1) Notwithstanding anything contained in this Ordinance, a person shall be required to furnish a proof of submission of return in the cases mentioned in sub-section (3).

(2)        The proof of submission of return shall be-

(3)        The proof of submission of return shall be furnished in the cases of -

(xiii)     obtaining or continuing commercial and industrial connection of gas in any area and obtaining or continuing residential connection of gas in city corporation area;

(xvii)    obtaining or continuing the connection of electricity in a city corporation or cantonment board;

(xviii)   obtaining or continuing the agency or the distributorship of a company;

(xxii)    opening and continuing bank accounts of any sorts with credit balance exceeding Taka ten lakhs;

(xxiii)   purchasing savings instruments (Sanchayapatra) of Taka exceeding five lakhs;

(xxiv)   participating in any election in upazilla, paurashava, zilla parishad, city corporation or Jatiya Sangsad;

(xxvi)   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;

(xxvii) 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 formed by any law, order or instrument being in force, if the employee, at any time in the income year, draws a basic salary of taka sixteen thousand or more;

(xxviii) 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;

(xxix)   receiving any payment by a resident from a company on account of any advisory or consultancy service, catering service, event management service, supply of manpower or providing security service;

(xxxi) registration or renewal of agency certificate of an insurance company;

(xxxii) registration, change of ownership or renewal of fitness of a motor vehicle of any types excluding two and three wheeler;

 (xxxiii) releasing overseas grants to a non-government organisation registered with NGO Affairs Bureau or to a Micro Credit Organisation having licence with Micro Credit Regulatory Authority;

(xxxiv)  selling of any goods or services by any digital platforms to consumers in Bangladesh.

(xxxv) submitting application for the membership of a club registered under কোম্পানি আইন, ১৯৯৪ (১৯৯৪ সনের ১৮ নং আইন) and Societies Registration Act, 1860 (Act No. XXI of 1860);

(xxxvi) submitting tender documents by a resident for the purpose of supply of goods, execution of a contract or rendering a service;

(xxxvii) submitting a bill of entry for import into or export from Bangladesh;

(xxxviii) submitting plan for construction of building for the purpose of obtaining approval from Rajdhani Unnayan Kartripakkha (Rajuk), Chittagong Development Authority (CDA), Khulna Development Authority (KDA) and Rajshahi Development Authority (RDA) or other concerned authority in any city corporation or paurashava;

(4)        The Board may, by a general or special order, exempt any person from furnishing proof of submission of return.

(5)        The person responsible for processing any application or nomination, or approving any license, certificate, membership, permission, admission, agency or distributorship, sanctioning any loan, issuing any credit card, allowing connection or operation, 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 proof of submission of return is furnished as required under the provision of sub-section (1) or the person who is required to furnish the proof of submission of return provides a certificate from the Board that he is exempted from furnishing such proof.

(6)        The person to whom the proof of submission of return is furnished shall verify the authenticity of it in the manner as may be specified by the Board.

(7)        Where the person responsible for processing any application or nomination, or approving any license, certificate, membership, permission, admission, agency or distributorship, sanctioning any loan, issuing any credit card, allowing connection or operation, executing registration or making any payment, as the case may be, fails to comply with sub-sections (5) and (6), shall be deemed to be an assessee in default and be liable to pay a penalty not exceeding Taka ten lakh as imposed by the Deputy Commissioner of Taxes.

(8)        No penalty under this section shall be imposed upon a person without giving a reasonable opportunity of being heard.

(9)        A person not being an individual shall, instead of furnishing a proof of submission of return, furnish a system generated certificate containing name and Taxpayer’s Identification Number (TIN) -

Section ৪৯. Ordinance No. XXXVI of 1984 এর section 184C এর প্রতিস্থাপন

উক্ত Ordinance এর section184C এর পরিবর্তে নিম্নরূপ section184C প্রতিস্থাপিত হইবে, যথা:-

“184C. Displaying proof of submission of return.- (1) An assessee having income from business or profession shall submit his return of income as required in section 75 and display the proof of submission of return as defined in section 184A at a conspicuous place of such assessee's business premises.

(2) Where an assessee fails to comply with the provision of sub-section (1), he shall be liable to pay a penalty of Taka not less than five thousand and not exceeding twenty thousand as imposed by the Deputy Commissioner of Taxes empowered to this end.”।

Section ৫০. Ordinance No. XXXVI of 1984 এর section 185 এর সংশোধন

উক্ত Ordinance এর section 185 এর sub-section (2) এর clause (b) তে উল্লিখিত “the manner” শব্দগুলির পর “, extentand scope” কমা ও শব্দগুলি সন্নিবেশিত হইবে।

Section ৫১. Ordinance No. XXXVI of 1984 এর Second Schedule এর সংশোধন

উক্ত Ordinance এর Second Schedule এর-

4. Where the total income of an assessee includes any income by way of “dividend” referred to in clause (26) of section 2, the tax payable on such dividend income shall be-

Section ৫২. Ordinance No. XXXVI of 1984 এর Third Schedule এর সংশোধন

উক্ত Ordinance এর Third Schedule এর-

“(ক) Paragraph 3 এর sub-paragraph (4) এ উল্লিখিত “for a leasing company” শব্দগুলির পরিবর্তে “to a lessor” শব্দগুলি প্রতিস্থাপিত হইবে;

10B. Amortization of pre-commencement expenditure.-The rate of amortization of pre-commencement expenditure shall be 20% (twenty percent) following straight line method.”;

“(2A) “Pre-commencement expenditure” means expenditures not covered in paragraphs 1 to 10A of this Schedule and incurred wholly and exclusively for setting up of the business prior to the year of commercial operation and includes expenditure for feasibility study, construction of model and prototypes, and experimental production.”।

Section ৫৩. Ordinance No. XXXVI of 1984 এর Sixth Schedule এর সংশোধন

উক্ত Ordinance এর Sixth Schedule এর-

" 61. Any business income derived by an ocean going ship being Bangladeshi flag carrier for the period from the first day of July, 2022 to the thirtieth day of June, 2030, if it is received in foreign currency and brought into Bangladesh as per existing laws applicable in respect of foreign remittance.” ।

Section ৫৪. আয়কর

(১) উপ-ধারা (৩) এর বিধানাবলি সাপেক্ষে, ২০২২ সালের ১ জুলাই তারিখে আরদ্ধ কর বৎসরের জন্য কোনো কর নির্ধারণের ক্ষেত্রে এই আইনের তফসিল-২ এর প্রথম অংশে নির্দিষ্ট করহার অনুযায়ী আয়কর ধার্য হইবে।

(২) যে সকল ক্ষেত্রে Income-tax Ordinance, 1984 (Ordinance No. XXXVI of 1984) এর SECOND SCHEDULE (লটারি আয় সংক্রান্ত) প্রযোজ্য হইবে, সেই 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 (Ordinance No. XXXVI of 1984) এর Chapter VII অনুসারে কর কর্তনের নিমিত্ত তফসিল-২ এ (আয়কর হার সংক্রান্ত) বর্ণিত হার ২০২২ সালের ১ জুলাই তারিখে আরদ্ধ এবং ২০২৩ সালের ৩০ জুন তারিখে সমাপ্য বৎসরের জন্য প্রযোজ্য হইবে।

(৪) এই ধারায় এবং এই ধারার অধীন আরোপিত আয়কর হারের উদ্দেশ্যে ব্যবহৃত “মোট আয় (total income)” অর্থ Income-tax Ordinance, 1984 (Ordinance No. XXXVI of 1984) এর বিধান অনুসারে নিরূপিত মোট আয় (total income)।

(৫) কোনো স্কুল, কলেজ, বিশ্ববিদ্যালয় বা এনজিওতে সেবা গ্রহণকারী প্রতিবন্ধী ব্যক্তিগণের সেবাস্থলে গম্যতার ক্ষেত্রে এবং সেবা প্রদানে দেশে বলবৎ আইনি বিধান অনুযায়ী উপযুক্ত ব্যবস্থা না রাখিলে ২০২২ সালের ১ জুলাই তারিখে আরদ্ধ কর বৎসর হইতে উক্ত প্রতিষ্ঠানের ক্ষেত্রে প্রযোজ্য করের ৫% (পাঁচ শতাংশ) অতিরিক্ত কর ধার্য করা হইবে।

(৬) কোনো করদাতা নিয়োগকারী কর্তৃপক্ষ হিসাবে প্রতিষ্ঠানে কর্মরত মোট জনবলের অন্যূন্য ১০% (দশ শতাংশ) অথবা ২৫ (পঁচিশ) জনের অধিক কর্মচারী প্রতিবন্ধী ব্যক্তিগণের মধ্য হইতে নিয়োগ করিলে উক্ত করদাতাকে প্রদেয় করের ৫% (পাঁচ শতাংশ) অথবা প্রতিবন্ধী ব্যক্তি-কর্মচারীগণের পরিশোধিত মোট বেতনের ৭৫% (পঁচাত্তর শতাংশ), যাহা কম, কর রেয়াত প্রদান করা হইবে।

(৭) কোনো করদাতা নিয়োগকারী কর্তৃপক্ষ হিসাবে প্রতিষ্ঠানে কর্মরত মোট জনবলের ১০% (দশ শতাংশ) অথবা ২৫ (পঁচিশ) জনের অধিক কর্মচারী তৃতীয় লিঙ্গের ব্যক্তিগণের মধ্য হইতে হইতে নিয়োগ করিলে উক্ত করদাতাকে প্রদেয় করের ৫% (পাঁচ শতাংশ) অথবা তৃতীয় লিঙ্গের কর্মচারীগণের পরিশোধিত মোট বেতনের ৭৫% (পঁচাত্তর শতাংশ), যাহা কম, কর রেয়াত প্রদান করা হইবে।

Section ৫৫. সারচার্জ

Income-tax Ordinance, 1984 (Ordinance No. XXXVI of 1984) এর আওতায় ২০২২ সালের ১ জুলাই হইতে আরদ্ধ কর বৎসরের জন্য কোনো কর নির্ধারণের ক্ষেত্রে তফসিল-২ এর দ্বিতীয় অংশে নির্দিষ্ট হার অনুযায়ী সারচার্জ ধার্য হইবে।

Section ৫৬. ২০১২ সনের ৪৭ নং আইনের ধারা ২ এর সংশোধন

মূল্য সংযোজন কর ও সম্পূরক শুল্ক আইন, ২০১২ (২০১২ সনের ৪৭ নং আইন), অতঃপর উক্ত আইন বলিয়া উল্লিখিত, এর ধারা

২ এর-

“তবে শর্ত থাকে যে, এই আইনের তৃতীয় তফসিলের অনুচ্ছেদ (৩) এ উল্লিখিত ব্যবসায়ী কর্তৃক ব্যবসা পরিচালনার ক্ষেত্রে বিক্রয়, বিনিময় বা হস্তান্তরের উদ্দেশ্যে আমদানিকৃত, ক্রয়কৃত, অর্জিত বা অন্যকোনভাবে সংগৃহীত পণ্য বা সেবা উপকরণ হিসাবে গণ্য হইবে;”;

(৩৭) “কেন্দ্রীয়ভাবে নিবন্ধিত প্রতিষ্ঠান” অর্থ ধারা ৫ অনুযায়ী কেন্দ্রীয়ভাবে নিবন্ধিত প্রতিষ্ঠান;”।

Section ৫৭. ২০১২ সনের ৪৭ নং আইনের ধারা ৪ এর সংশোধন

উক্ত আইনের ধারা ৪ এর উপ-ধারা (২) এর পরিবর্তে নিম্নরূপ উপ-ধারা (২) প্রতিস্থাপিত হইবে, যথা:-

“(২) উপ-ধারা (১) এ যাহা কিছুই থাকুক না কেন, নিম্নবর্ণিত অর্থনৈতিক কার্যক্রম পরিচালনাকারী প্রত্যেক ব্যক্তিকে টার্নওভার নির্বিশেষে মূসক নিবন্ধিত হইতে হইবে, যিনি-

Section ৫৮. ২০১২ সনের ৪৭ নং আইনের ধারা ৫ এর সংশোধন

উক্ত আইনের ধারা ৫ এর উপ-ধারা (১) এবং (১ক) এর পরিবর্তে নিম্নরূপ উপ-ধারা (১), (১ক) এবং (১খ) প্রতিস্থাপিত হইবে, যথা:-

“(১) যদি কোন ব্যক্তি এক বা একাধিক স্থান হইতে অভিন্ন অথবা সমজাতীয় পণ্য বা সেবা বা উভয়ই সরবরাহ সংক্রান্ত অর্থনৈতিক কার্যক্রমের সকল হিসাব-নিকাশ, কর পরিশোধ ও রেকর্ডপত্র সফটওয়্যার ভিত্তিক অটোমেটেড পদ্ধতিতে কেন্দ্রীয়ভাবে সংরক্ষণ করেন, তাহা হইলে তিনি, নির্ধারিত শর্ত ও পদ্ধতিতে, একটি কেন্দ্রীয় মূসক নিবন্ধন গ্রহণ করিতে পারিবেন:

তবে শর্ত থাকে যে, অভিন্ন বা সমজাতীয় পণ্য বা সেবা সরবরাহ করা সত্ত্বেও কোন ইউনিটে অর্থনৈতিক কার্যক্রমের হিসাব-নিকাশ, কর পরিশোধ ও রেকর্ডপত্র স্বতন্ত্রভাবে সংরক্ষণ করিলে তাহাকে প্রতিটি ইউনিটের জন্য পৃথক নিবন্ধন গ্রহণ করিতে হইবে।

(১ক) উপ-ধারা (১) এ যাহা কিছুই থাকুক না কেন, ধারা ৫৮ এর অধীন বিশেষ পরিকল্পের অধীন তামাকজাত পণ্য সরবরাহের ক্ষেত্রে কেন্দ্রীয় নিবন্ধন প্রযোজ্য হইবে না।

(১খ) কেন্দ্রীয় নিবন্ধন গ্রহণ ও কর পরিশোধের লক্ষ্যে বোর্ড বিধিমালা প্রণয়ন করিতে পারিবে।”।

Section ৫৯. ২০১২ সনের ৪৭ নং আইনের ধারা ২০ এর সংশোধন

উক্ত আইনের ধারা ২০ এর উপ-ধারা (১) এর দফা (খ) এর পরিবর্তে নিম্নরূপ দফা (খ) প্রতিস্থাপিত হইবে, যথা:-

“ (খ) সরবরাহটি নিবন্ধিত বা নিবন্ধনযোগ্য ব্যক্তি কর্তৃক অর্থনৈতিক কার্যক্রম প্রক্রিয়ায় বাংলাদেশে প্রদত্ত হইত এবং উক্ত সেবা শূন্যহার বিশিষ্ট না হইয়া অন্য কোন হারে করযোগ্য হইত।”।

Section ৬০. ২০১২ সনের ৪৭ নং আইনের ধারা ২৪ এর সংশোধন

উক্ত আইনের ধারা ২৪ এর উপ-ধারা (১১) এর পরিবর্তে নিম্নরূপ উপ-ধারা (১১) প্রতিস্থাপিত হইবে, যথা:-

“(১১) নিম্নবর্ণিত সেবা সরবরাহ শূন্যহার বিশিষ্ট হইবে, যথা:-

Section ৬১. ২০১২ সনের ৪৭ নং আইনের ধারা ২৯ এর সংশোধন

উক্ত আইনের ধারা ২৯ এ উল্লিখিত “মূসকযোগ্য মূল্য নির্ধারণ করিতে হইবে” শব্দগুলির পরিবর্তে “শু্ল্কায়নযোগ্য মূল্য নির্ধারণ করিতে হইবে, যাহা মূসক আরোপের ভিত্তিমূল্য হইবে” শব্দগুলি ও চিহ্ন প্রতিস্থাপিত হইবে।

Section ৬২. ২০১২ সনের ৪৭ নং আইনের ধারা ৩৮ এর সংশোধন

উক্ত আইনের ধারা ৩৮ এর উপ-ধারা (৫) এ উল্লিখিত “মূসক পরিশোধ” শব্দগুলির পরিবর্তে “মূসক ও সম্পূরক শুল্ক পরিশোধ” শব্দগুলি প্রতিস্থাপিত হইবে।

Section ৬৩. ২০১২ সনের ৪৭ নং আইনের ধারা ৪৫ এর সংশোধন

উক্ত আইনের ধারা ৪৫ এর উপ-ধারা (১) এর দফা (খ) এ উল্লিখিত “নিরূপিত কর যোগফল” শব্দগুলির পরিবর্তে “নিরূপিত যোগফল” শব্দগুলি প্রতিস্থাপিত হইবে।

Section ৬৪. ২০১২ সনের ৪৭ নং আইনের ধারা ৪৬ এর সংশোধন

উক্ত আইনের ধারা ৪৬ এর-

“ (ক) একই মালিকানাধীন নিবন্ধিত সরবরাহকারী বা সরবরাহগ্রহীতার মধ্যে উপকরণ ক্রয়-বিক্রয়ের ক্ষেত্র ব্যতীত যদি করযোগ্য সরবরাহের মূল্য

১ (এক) লক্ষ টাকা অতিক্রম করে এবং উক্ত সরবরাহের সমুদয় পণ ব্যাংকিং মাধ্যম বা মোবাইল ব্যাংকিং মাধ্যম ব্যতিরেকে পরিশোধ করা হয়;”;

Section ৬৫. ২০১২ সনের ৪৭ নং আইনের ধারা ৪৭ এর সংশোধন

উক্ত আইনের ধারা ৪৭ এর উপ-ধারা (১) এর পর নিম্নরূপ নূতন উপ-ধারা (১ক) সন্নিবেশিত হইবে, যথা:-

“(১ক) কোন নিবন্ধিত ব্যক্তি কর্তৃক আদর্শ মূসক হার বা হ্রাসকৃত হার বা সুনির্দিষ্ট কর বা অব্যাহতিপ্রাপ্ত বা শূন্যহার বিশিষ্ট বা এইরূপ কতিপয় ধরনের বা এইরূপ সকল ধরনের পণ্য বা সেবা সরবরাহ করা হইলে কেবল শূন্য হার ও আদর্শ মূসক হারে সরবরাহকৃত পণ্য বা সেবার বিপরীতে উপকরণের উপর পরিশোধিত মূসক রেয়াত গ্রহণ করা যাইবে এবং এইরূপ ক্ষেত্রে নিবন্ধিত ব্যক্তি কর্তৃক উপকরণ হিসেবে পণ্য বা সেবা সরবরাহ গ্রহণের পর ধারা ৪৬ অনুসরণপূর্বক সমুদয় সরবরাহের বিপরীতে রেয়াত গ্রহণ করিতে পারিবেন, তবে, সংশ্লিষ্ট কর মেয়াদ সমাপ্তির পর তাহাকে উক্ত কর মেয়াদে সরবরাহকৃত হ্রাসকৃত হার বা সুনির্দিষ্ট কর বা অব্যাহতিপ্রাপ্ত বা এইরূপ কতিপয় ধরনের বা এইরূপ সকল ধরনের পণ্য বা সেবার উপকরণের বিপরীতে গৃহীত রেয়াত বৃদ্ধিকারী সমন্বয়পূর্বক দাখিলপত্রে প্রদর্শন করিতে হইবে।”।

Section ৬৬. ২০১২ সনের ৪৭ নং আইনের ধারা ৪৯ এর সংশোধন

উক্ত আইনের ধারা ৪৯ এর-

“তবে শর্ত থাকে যে, সরবরাহ গ্রহীতা প্রযোজ্য ক্ষেত্রে অনিবন্ধিত বা তালিকাভুক্ত নহে এইরূপ ব্যক্তির নিকট হইতে সরবরাহ গ্রহণ করিয়া থাকিলে প্রযোজ্য মূসক পরিশোধে তিনি দায়ী থাকিবেন।”; এবং

Section ৬৭. ২০১২ সনের ৪৭ নং আইনের ধারা ৫০ এর সংশোধন

উক্ত আইনের ধারা ৫০ এর উপ-ধারা (২) এ উল্লিখিত “পরবর্তী কর মেয়াদে” শব্দগুলির পরিবর্তে “পরবর্তী ৩ (তিন) কর মেয়াদে” শব্দগুলি, সংখ্যা ও চিহ্ন প্রতিস্থাপিত হইবে।

Section ৬৮. ২০১২ সনের ৪৭ নং আইনের ধারা ৫২ এর সংশোধন

উক্ত আইনের ধারা ৫২ এর উপ-ধারা (১) এর দফা (চ) এ উল্লিখিত “ব্যবসা সনাক্তকরণ সংখ্যা” শব্দগুলির পরিবর্তে “ব্যবসা সনাক্তকরণ সংখ্যা (প্রযোজ্য ক্ষেত্রে)”শব্দগুলি ও চিহ্নপ্রতিস্থাপিত হইবে।

Section ৬৯. ২০১২ সনের ৪৭ নং আইনের ধারা ৭২ এর সংশোধন

উক্ত আইনের ধারা ৭২ এর বিদ্যমান বিধান উপ-ধারা (১) হিসাবে সংখ্যায়িত হইবে এবং উক্তরূপ সংখ্যায়িত উপ-ধারা (১) এর পর নিম্নরূপ উপ-ধারা (২) সংযোজিত হইবে; যথা:-

“(২) যদি কোনো অনিবন্ধিত ব্যক্তি কর্তৃক ভুলবশত কোন কর পরিশোধ করা

হয়, তাহা হইলে যে কমিশনারেটের অর্থনৈতিক কোডে উক্ত কর জমা প্রদান করা

হইয়াছে উক্ত কমিশনারেট নির্ধারিত পদ্ধতিতে উক্ত কর ফেরত প্রদান করিতে

পারিবে।”।

Section ৭০. ২০১২ সনের ৪৭ নং আইনের ধারা ৭৩ এর সংশোধন

উক্ত আইনের ধারা ৭৩ এর উপ-ধারা (১), (২) ও (৩) এর পরিবর্তে নিম্নরূপ উপ-ধারা (১), (২) ও (৩) প্রতিস্থাপিত হইবে, যথা:-

“(১) কমিশনার বা ধারা ৮৬ এর সারণীতে বর্ণিত যথোপযুক্ত কর্মকর্তা কোন ব্যক্তিকে নিম্নবর্ণিত ক্ষেত্রসমূহে তৎকর্তৃক প্রদেয় কর নির্ধারণের জন্য প্রাথমিক কারণ দর্শানো নোটিশ প্রদান করিতে পারিবেন, যথা:-

(২) উপ-ধারা (১) এর অধীন যে ব্যক্তির উপর কর নির্ধারণ করা হয় সেই ব্যক্তি উক্ত উপ-ধারার অধীন কারণ দর্শানো নোটিশে উল্লিখিত সময়সীমার মধ্যে লিখিতভাবে উক্ত নোটিশের বিরুদ্ধে আপত্তি উত্থাপন করিলে তাহাকে শুনানির সুযোগ প্রদান করিতে হইবে, অতঃপর উক্ত ব্যক্তির উত্থাপিত আপত্তি বিবেচনা করিয়া সংশ্লিষ্ট কমিশনার বা ধারা ৮৬ এর সারণীতে বর্ণিত যথোপযুক্ত কর্মকর্তাউক্ত আপত্তি দাখিলের ১২০ (একশত বিশ) দিনের মধ্যে, যাহার মধ্যে উক্ত ব্যক্তির আবেদনের প্রেক্ষিতে অনুমোদিত সময় অন্তর্ভুক্ত হইবে না বা কোন আপত্তি দাখিল না করা হইলে উক্ত উপ-ধারার অধীন নোটিশ জারির তারিখ হইতে ১২০ (একশত বিশ) দিনের মধ্যে নোটিশ চূড়ান্তকরণের মাধ্যমে চূড়ান্ত কর নির্ধারণ করিতে পারিবেন, যাহাতে অন্যান্য প্রয়োজনীয় তথ্যের সহিত নিম্নবর্ণিত বিষয়াদি উল্লেখ থাকিবে, যথা:-

(৩) কমিশনার বা ধারা ৮৬ এর সারণীতে বর্ণিত যথোপযুক্ত কর্মকর্তা কর মেয়াদ সমাপ্তির ৫ (পাঁচ) বৎসর, তবে শতভাগ রপ্তানিমুখী শিল্প প্রতিষ্ঠানের ক্ষেত্রে ৩ (তিন) বৎসরের অধিককাল পরে উল্লিখিত কর মেয়াদের জন্য সংশোধিত কর নির্ধারণসহ কোন কর নির্ধারণ করিতে পারিবেন না, যদি না-

Section ৭১. ২০১২ সনের ৪৭ নং আইনের ধারা ৭৪ এর সংশোধন

উক্ত আইনের ধারা ৭৪ এর-

Section ৭২. ২০১২ সনের ৪৭ নং আইনের ধারা ৭৫ এর সংশোধন

উক্ত আইনের ধারা ৭৫ এর উপ-ধারা (২) এ উল্লিখিত “কমিশনার” শব্দের পরিবর্তে “কমিশনার বা ধারা ৮৬ এর সারণীতে বর্ণিত যথোপযুক্ত কর্মকর্তা” শব্দগুলি ও সংখ্যা প্রতিস্থাপিত হইবে।

Section ৭৩. ২০১২ সনের ৪৭ নং আইনের ধারা ৭৭ এর সংশোধন

উক্ত আইনের ধারা ৭৭ এর-

Section ৭৪. ২০১২ সনের ৪৭ নং আইনের ধারা ৮২ এর সংশোধন

উক্ত আইনের ধারা ৮২ এর উপ-ধারা (১) এ উল্লিখিত “চার্টার্ড একাউন্টেন্ট ফার্ম” শব্দগুলির পর, “, ক্রেডিট রেটিং এজেন্সি” চিহ্ন ও শব্দগুলি সন্নিবেশিত হইবে।

Section ৭৫. ২০১২ সনের ৪৭ নং আইনের ধারা ৮৫ এর সংশোধন

উক্ত আইনের ধারা ৮৫ এর-

| | (ণ) | অব্যাহতি প্রাপ্ত পণ্য বা সেবা সরবরাহের ক্ষেত্রে আইনের ধারা ৫১, ৫৩, ৫৪, ৬৪ ও ১০৭ এ উল্লিখিত বিধান পরিপালন করিবার ব্যর্থতা বা অনিয়ম; | ১ (এক) লক্ষ টাকা মাত্র। | | | --- | --- | --- | --- | --- |

“(২ক) কোন ব্যক্তি ভুলবশত বা ভুল ব্যাখ্যার কারণে কর পরিশোধ না করিলে বা কর অনাদায়ী থাকিলে বা কর ফেরত গ্রহণ করিলে বা অধিক রেয়াত গ্রহণ করিলে বা যথাযথভাবে হ্রাসকারী/বৃদ্ধিকারী সমন্বয় না করিলে এবং পরবর্তীতে আইনের সংশ্লিষ্ট ধারা অনুযায়ী নিরূপিত চূড়ান্ত কর সুদসহ পরিশোধ করিলে, উক্ত ক্ষেত্রে তাহার উপর কোন জরিমানা আরোপ করা যাইবে না।”; এবং

“(৪ক) কোন প্রতিষ্ঠানের কোন সরবরাহ না থাকিবার কারণে উক্ত প্রতিষ্ঠান যদি সাময়িকভাবে বন্ধ হইয়া যায় এবং প্রতি কর মেয়াদান্তে দাখিলপত্র পেশ করিতে ব্যর্থ হয় এবং নির্দিষ্ট সময় পর পুনরায় উক্ত প্রতিষ্ঠান চালু হয়, সেই ক্ষেত্রে উক্ত প্রতিষ্ঠান সাময়িকভাবে বন্ধ এবং পুনরায় চালু হইবার মধ্যবর্তী কর মেয়াদ বা কর মেয়াদসমূহের দাখিলপত্র পেশের ব্যর্থতার জন্য উপ-ধারা (১) এর সারণীর (১) নং কলামের ক্রমিক নং (চ) এ উল্লিখিত জরিমানা আরোপ করা যাইবে না।”।

Section ৭৬. ২০১২ সনের ৪৭ নং আইনের ধারা ৯৫ এর সংশোধন

উক্ত আইনের ধারা ৯৫ এর-

“(ঝ) উক্ত কর সম্পূর্ণরূপে পরিশোধ না হওয়া পর্যন্ত খেলাপি করদাতার ব্যবসা অঙ্গনের গ্যাস, পানি ও বিদ্যুৎ সংযোগ বিচ্ছিন্ন করিবার জন্য সংশ্লিষ্ট কর্তৃপক্ষকে অনুরোধ করিতে পারিবেন।”।

Section ৭৭. ২০১২ সনের ৪৭ নং আইনের ধারা ১২১ এর সংশোধন

উক্ত আইনের ধারা ১২১ এর উপ-ধারা (২) এ উল্লিখিত “করের” শব্দের পরিবর্তে “করের, জরিমানা ব্যতীত,” শব্দগুলি ও কমাগুলি প্রতিস্থাপিত হইবে।

Section ৭৮. ২০১২ সনের ৪৭ নং আইনের ধারা ১২২ এর সংশোধন

উক্ত আইনের ধারা ১২২ এর-

“তবে শর্ত থাকে যে, প্রেসিডেন্ট, আপীলাত ট্রাইব্যুনাল যদি এই মর্মে সন্তুষ্ট হন যে, আপীলকারী যুক্তিসংগত কারণে উক্ত ৯০ (নব্বই) দিনের মধ্যে আপীল দায়ের করিতে সক্ষম হন নাই, তাহা হইলে তিনি আপীলকারীকে উক্ত মেয়াদের পরবর্তী ৬০ (ষাট) দিনের মধ্যে আপীল দায়ের করিবার জন্য অনুমতি প্রদান করিতে পারিবেন।”; এবং

Section ৭৯. ২০১২ সনের ৪৭ নং আইনের ধারা ১২৪ এর সংশোধন

উক্ত আইনের ধারা ১২৪ এর উপ-ধারা (৪) এ উল্লিখিত “করের বা জরিমানার” শব্দগুলির পরিবর্তে “করের, জরিমানা ব্যতীত,” শব্দগুলি ও কমাগুলি প্রতিস্থাপিত হইবে।

Section ৮০. ২০১২ সনের ৪৭ নং আইনের ধারা ১২৭ এর সংশোধন

উক্ত আইনের ধারা ১২৭ এর-

“ব্যাখ্যাঃ এই উপ-ধারায়, “পরিশোধের দিন পর্যন্ত” অর্থ নির্ধারিত তারিখের পরবর্তী দিন হইতে নিষ্পন্নাধীন সময়সহ পরিশোধের দিন পর্যন্ত, তবে ২৪ (চব্বিশ) মাসের অধিক নহে।” ।

Section ৮১. ২০১২ সনের ৪৭ নং আইনের প্রথম তফসিলের সংশোধন

উক্ত আইনের প্রথম তফসিল এর-

| “০৩.০৯ | ০৩০৯.১০.৯০ | মানুষের ভোগের জন্য মাছের গুঁড়া (২.৫ কেজি পর্যন্ত মোড়ক বা টিনজাত ব্যতীত)”; | | --- | --- | --- |

| “০৪.১০ | ০৪১০.১০.৯০ ০৪১০.৯০.৯০ | অন্যত্র অন্তর্ভুক্ত বা বর্ণিত হয় নাই পশু হইতে উদ্ভুত এইরূপ ভোজ্য সামগ্রী (২.৫ কেজি পর্যন্ত মোড়ক বা টিনজাত ব্যতীত)”; | | --- | --- | --- |

| “২৫.০৮ | ২৫০৮.৪০.৯০ | মাটি”; | | --- | --- | --- |

| “(ট) | দৃষ্টি প্রতিবন্ধী মানুষের পড়ার উপকরণ ব্রেইল মুদ্রণ।”; এবং | | --- | --- |

“(ক) যাত্রী পরিবহন সেবা (শীতাতপ নিয়ন্ত্রিত/তাপানুকূল বাস, শীতাতপ নিয়ন্ত্রিত/তাপানুকূল নৌযান, শীতাতপ নিয়ন্ত্রিত/ তাপানুকূল ও প্রথম শ্রেণীর নন-এসি রেলওয়ে সার্ভিস, যানবাহন ভাড়া প্রদানকারী ব্যতীত);”।

Section ৮২. ২০১২ সনের ৪৭ নং আইনের দ্বিতীয় তফসিলের সংশোধন

উক্ত আইনের দ্বিতীয় তফসিল এর-