অর্থ আইন, ২০১৬

Date of Publication: [ ৩০ জুন, ২০১৬ ]

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Preamble

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Sections/Articles

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সংক্ষিপ্ত শিরোনাম ও প্রবর্তন

১। (১) এই আইন অর্থ আইন, ২০১৬ নামে অভিহিত হইবে।(২) এই আইনের দ্বিতীয় অধ্যায় এবং চতুর্থ অধ্যায়ের ধারা ৭৪ অবিলম্বে কার্যকর হইবে।(৩) এই আইনের তৃতীয় অধ্যায় এবং চতুর্থ অধ্যায়ের ধারা ৭৪ ব্যতীত অন্যান্য ধারাসমূহ, ২০১৬ সনের ১ জুলাই তারিখে কার্যকর হইবে।

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Act No. IV of 1969 এর section 2 এর সংশোধন

২। Customs Act, 1969 (Act No. IV of 1969), অতঃপর উক্ত Act বলিয়া উল্লিখিত, এর section 2 এর-(ক) clause (iii) এর পর নিম্নরূপ নূতন clause (iiii) সন্নিবেশিত হইবে, যথা:-“(iiii) “customs inland-water container terminal” means any place declared under section 9 as a customs inland-water container terminal;” এবং(খ) clause (k) এর পরিবর্তে নিম্নরূপ clause (k) প্রতিস্থাপিত হইবে, যথা:-“(k) “customs station” means any customs port, customs airport, land customs stations, customs inland-water container terminal or such other place as may be declared, from time to time, under section 9;”।

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Act No. IV of 1969 এর section 2A এর সন্নিবেশ

৩। উক্ত Act এর section 2 এর পর নিম্নরূপ নূতন section 2A সন্নিবেশিত হইবে, যথা:- “2A. Act to override other laws.- Notwithstanding anything contained in any other law for the time being in force, or any other legal instrument having the force of law, the provisions of this Act shall have the effect.”।

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Act No. IV of 1969 এর section 6 এর প্রতিস্থাপন

৪। উক্ত Act এর section 6 এর পরিবর্তে নিম্নরূপ section 6 প্রতিস্থাপিত হইবে, যথা:-“6. Entrustment of functions of customs officers to certain other officers.- (1) The Board may, by an official order, entrust, conditionally or unconditionally, any function of an officer of customs under this Act to any other officer of the Government.(2) No officer entrusted with any function of an officer of customs under sub-section (1) shall interfere in any manner in the performance of any function by an officer of customs in places notified under section 9.”।

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Act No. IV of 1969 এর section 9 এর সংশোধন

৫। উক্ত Act এর section 9 এর-(ক) clause (b) তে উল্লিখিত “customs-inland container depot” শব্দগুলি ও চিহ্নের পর “or customs inland-water container terminal” শব্দগুলি ও চিহ্ন সন্নিবেশিত হইবে; এবং(খ) clause (c) তে উল্লিখিত “any land customs station” শব্দগুলির পর “or customs stations” শব্দগুলি সন্নিবেশিত হইবে।

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Act No. IV of 1969 এর section 18 এর সংশোধন

৬। উক্ত Act এর section 18 এর-(ক) sub-section (2) তে উল্লিখিত “not exceeding” শব্দগুলির পর “two times of” শব্দগুলি সন্নিবেশিত হইবে;(খ) sub-section (2) এর ব্যাখ্যায় (Explanation) উল্লিখিত “not exceed” শব্দগুলির পর “two times of” শব্দগুলি সন্নিবেশিত হইবে।

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Act No. IV of 1969 এর section 115 এর সংশোধন

৭। উক্ত Act এর section 115 এর proviso তে উল্লিখিত “two” শব্দটির পরিবর্তে “three” শব্দটি প্রতিস্থাপিত হইবে।

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Act No. IV of 1969 এর section 129 এর সংশোধন

৮। উক্ত Act এর section 129 এর প্রান্তস্থিত ফুলস্টপ (.) এর পরিবর্তে কোলন (:) প্রতিস্থাপিত হইবে এবং অতঃপর নিম্নোক্ত proviso সন্নিবেশিত হইবে, যথাঃ-“Provided that such transit shall be subject to the submission of a guarantee or security for goods in transit as a surety for customs duties and other taxes chargeable thereon.”।

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Act No. IV of 1969 এর section 129A এর সন্নিবেশ

৯। উক্ত Act এর section 129 এর পর নিম্নরূপ নূতন section 129A সন্নিবেশিত হইবে, যথা:-“129A. Cost of Transit.-Fees as cost of services for goods and vehicles in transit across Bangladesh to a foreign territory may be levied at such rates as the Board may, by notification in the official Gazette, prescribe.””

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Act No. IV of 1969 এর section 156 এর সংশোধন

১০। উক্ত Act এর section 156 এর-(ক) sub-section (1) এর TABLE এর item 59 এর বিপরীতে কলাম (1) এ উল্লিখিত “or remove from the warehouse,” শব্দগুলি ও কমা বিলুপ্ত হইবে;(খ) sub-section (4) এর পর নিম্নরূপ নূতন sub-section (5) সংযোজিত হইবে, যথা:-“(5) An appropriate officer of customs may inquire into or investigate any offence under this Act, and such officer, while conducting inquiry or investigation, may exercise any of the powers of a Sub-Inspector of Police and follow the procedures as laid down in the Code of Criminal Procedure, 1898.””

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Act No. IV of 1969 এর section 193A এর সংশোধন

১১। উক্ত Act এর section 193A এর sub-section (5) এর পর নিম্নরূপ নূতন sub-sections (6), (7) ও (8) সংযোজিত হইবে, যথা:-“(6) The Commissioner (Appeal) shall dispose of the appeal within two years from the date of receipt thereof.(7) If the Commissioner (Appeal) fails to dispose of the appeal within the time specified in sub-section (6), the Board may, upon a request made by the Commissioner (Appeal), extend that period not exceeding 6 (six) months.(8) If the appeal is not disposed of within the extended time specified in sub-section (7), the appeal shall be deemed to have been allowed. ””

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

১২। উক্ত Act এর section 196A এর sub-section (3) তে উল্লিখিত “is communicated to the Commissioner of Customs” শব্দগুলির পরিবর্তে “is received by the Commissioner of Customs” শব্দগুলি প্রতিস্থাপিত হইবে।

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Act No. IV of 1969 এর Section 219 এর সংশোধন

১৩। উক্ত Act এর section 219 এর sub-section (4) বিলুপ্ত হইবে।

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Act No. IV of 1969 এর section 219A এর সংশোধন

১৪। উক্ত Act এর section 219 এর sub-section (2) তে উল্লিখিত “thirty” শব্দটির পরিবর্তে “forty five” শব্দগুলি প্রতিস্থাপিত হইবে।

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Act No. IV of 1969 এর FIRST SCHEDULE এর প্রতিস্থাপন

১৫। উক্ত Act এর “FIRST SCHEDULE” এর পরিবর্তে এই আইনের তফসিল-১ এ উল্লিখিত “FIRST SCHEDULE” (পৃথকভাবে মুদ্রিত) প্রতিস্থাপিত হইবে।

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Ordinance No. XXXVI of 1984 এর section 2 এর সংশোধন

১৬। Income-tax Ordinance, 1984 (Ord. No. XXXVI of 1984), অতঃপর উক্ত Ordinance বলিয়া উল্লিখিত, section 2 এর-(ক) clause (7) এর sub-clause (a) এর পর নিম্নরূপ নূতন sub-clause (aa) সন্নিবেশিত হইবে, যথা:-“(aa) every person by whom a minimum tax is payable under this Ordinance;”;(খ) clause (34) এর পরিবর্তে নিম্নরূপ clause (34) প্রতিস্থাপিত হইবে, যথা:- “(34) “income” includes-(a) any income, receipts, profits or gains, from whatever source derived, chargeable to tax under any provision of this Ordinance;(b) any amount which is subject to collection or deduction of tax at source under any provision of this Ordinance;(c) any loss of such income, profits or gains;(d) the profits and gains of any business of insurance carried on by a mutual insurance association computed in accordance with paragraph 8 of the Fourth Schedule;(e) any sum deemed to be income, or any income accruing or arising or received, or deemed to accrue or arise or be received in Bangladesh under any provision of this Ordinance;(f) any amount on which a tax is imposed;(g) any amount which is treated as income under any provision of this Ordinance;”;(গ) clause (35) এর-(অ) sub-clause (f) এর “financial institution” শব্দগুলির পর “or any subsidiary thereof” শব্দগুলি সন্নিবেশিত হইবে;(আ) sub-clause (g) এর প্রান্তস্থিত সেমিকোলন (;) এর পরিবর্তে কোলন (:) প্রতিস্থাপিত হইবে এবং অতঃপর নিম্নরূপ নূতন proviso সন্নিবেশিত হইবে, যথা:-“Provided that the Deputy Commissioner of Taxes may allow a different financial year for a company which is a subsidiary or holding company of a parent company incorporated outside Bangladesh if such company requires to follow a different financial year for the purpose of consolidation of its accounts with the parent company;”;(ঘ) clause (46) এর পরিবর্তে নিম্নরূপ clauses (46) এবং (46A) প্রতিস্থাপিত হইবে, যথা:-“(46) “person” includes an individual, a firm, an association of persons, a Hindu undivided family, a trust, a fund, a local authority, a company, an entity and every other artificial juridical person;(46A) “person with disability” means an individual registered as প্রতিবন্ধী ব্যক্তি (person with disability) under section 31 of প্রতিবন্ধী ব্যক্তির অধিকার ও সুরক্ষা আইন, ২০১৩ (২০১৩ সনের ৩৯ নং আইন);”;(ঙ) clause (48) এর sub-clause (a) এর “managing director,” শব্দগুলি ও কমা এর পর “chief executive officer,” শব্দগুলি ও কমা সন্নিবেশিত হইবে;(চ) clause (62) এর পর নিম্নরূপ clause (62A) সন্নিবেশিত হইবে, যথা: -“(62A) “Tax Day” means-(i) in the case of an assessee other than a company, the thirtieth day of November following the end of the income year;(ii) in the case of a company, the fifteenth day of the seventh month following the end of the income year;(iii) the next working day following the Tax Day if the day mentioned in sub-clauses (i) and (ii) is a public holiday;”।

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Ordinance No. XXXVI of 1984 এর section 11 এর সংশোধন

১৭। উক্ত Ordinance এর section 11 এর sub-section (3) এর clause (iii) এর “a Commissioner of Taxes” শব্দগুলির পর “having at least one year experience as a Commissioner” শব্দগুলি সন্নিবেশিত হইবে ।

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Ordinance No. XXXVI of 1984 এর sections 16B, 16BB এবং 16BBB এর প্রতিস্থাপন

১৮। উক্ত Ordinance এর section 16B এর পরিবর্তে নিম্নরূপ sections 16B, 16BB এবং 16BBB প্রতিস্থাপিত হইবে, যথা:-“16B. Charge of additional tax.- Notwithstanding anything contained in any other provision of this Ordinance, where any person employs or allows, without prior approval of the Board of Investment or any competent authority of the Government, as the case may be, any individual not being a Bangladeshi citizen to work at his business or profession at any time during the income year, such person shall be charged additional tax at the rate of fifty percent (50%) of the tax payable on his income or taka five lakh, whichever is higher in addition to tax payable under this Ordinance.16BB. Charge of additional amount, etc.-Where under the provisions of this Ordinance any interest, amount or any other sum, by whatever name called, is to be charged in addition to tax, it shall be charged, levied, paid and collected accordingly.16BBB. Charge of minimum tax.- Where under the provisions of this Ordinance any minimum tax is to be charged, it shall be charged, levied, paid and collected accordingly.””

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Ordinance No. XXXVI of 1984 এর section 16C এর বিলোপ

১৯। উক্ত Ordinance এর section 16C বিলুপ্ত হইবে।

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Ordinance No. XXXVI of 1984 এর section 16CCC এর বিলোপ

২০। উক্ত Ordinance এর section 16CCC বিলুপ্ত হইবে ।

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Ordinance No. XXXVI of 1984 এর section 19 এর সংশোধন

২১। উক্ত Ordinance এর section 19 এর-(ক) sub-section (11) এর proviso এর প্রান্তস্থিত সেমিকোলন এর পরিবর্তে কোলন প্রতিস্থাপিত হইবে এবং অতঃপর নিম্নরূপ নূতন proviso সংযোজিত হইবে, যথা:-“Provided further that the provisions of this sub-section shall not apply in case of a benefit or advantage, of an assessee being an individual, not exceeding taka ten lakh resulting from the waiver of margin loan or interest thereof by a holder of Trading Right Entitlement Certificate (TREC) as defined under এক্সচেঞ্জেস ডিমিউচ্যুয়ালাইজেশন আইন, ২০১৩ (২০১৩ সনের ১৫ নং আইন) in respect of the assessee”s investment in shares, debentures, mutual funds or securities transacted in the stock exchange;”;(খ) sub-section (29) এর “which has not been paid in the following year in which such purchase was made, shall be deemed to be the income of the assessee for that income year classifiable under the head “Income from other sources”” শব্দগুলি, কমা ও চিহ্নগুলির পরিবর্তে “which has not been paid within two years from the end of the income year in which the purchase was made, shall be deemed to be the income of the assessee for the income year immediately following the expiry of the said two years and be classifiable under the head “Income from other sources”” শব্দগুলি, কমা ও চিহ্নগুলি প্রতিস্থাপিত হইবে ।

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Ordinance No. XXXVI of 1984 এর section 30 এর সংশোধন

২২। উক্ত Ordinance এর section 30 এর-(ক) clause (aa) এর-(অ) “and মূল্য সংযোজন কর (value-added tax) thereon has not been collected or deducted and credited in accordance with the provisions of মূল্য সংযোজন কর আইন, ১৯৯১ (১৯৯১ সনের ২২ নং আইন)” শব্দগুলি, কমা ও বন্ধনীগুলি বিলুপ্ত হইবে;(আ) পর নিম্নরূপ clause (aaa) সন্নিবেশিত হইবে, যথা:- “(aaa) any payment by way of salary to an employee if the employee is required to obtain a twelve-digit Taxpayer”s Identification Number under the provisions of this Ordinance but fails to obtain the same at the time of making such payment;”;(খ) clause (e) এর “four lakh and fifty thousand” শব্দগুলির পরিবর্তে “four lakh and seventy five thousand and to any employee who is a person with disability, as exceeds taka twenty five lakh” শব্দগুলি ও কমা প্রতিস্থাপিত হইবে;(গ) clause (k) এর “one percent” শব্দগুলির পরিবর্তে “one point two five percent (1.25%)” শব্দগুলি, সংখ্যাগুলি, বন্ধনীগুলি ও চিহ্নগুলি প্রতিস্থাপিত হইবে ।

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Ordinance No. XXXVI of 1984 এর section 35 এর সংশোধন

২৩। উক্ত Ordinance এর section 35 এর sub-section (3) এর “the accounts are maintained according to the Bangladesh Accounting Standard (BAS) and reported in accordance with the Bangladesh Financial Reporting Standard (BFRS)” শব্দগুলি, বন্ধনীগুলি ও শব্দ-সংক্ষেপগুলির পরিবর্তে “the accounts are maintained and the statements are prepared and reported in accordance with the Bangladesh Accounting Standards (BAS) and the Bangladesh Financial Reporting Standards (BFRS), and are audited in accordance with the Bangladesh Standards on Auditing (BSA)” শব্দগুলি, বন্ধনীগুলি ও শব্দ-সংক্ষেপগুলি প্রতিস্থাপিত হইবে ।

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Ordinance No. XXXVI of 1984 এর section 37 এর সংশোধন

২৪। উক্ত Ordinance এর section 37 এর চতুর্থ proviso এর “cigarette” শব্দের পর “, bidi, zarda, chewing tobacco, gul or any other smokeless tobacco or tobacco products” শব্দগুলি ও কমাগুলি সন্নিবেশিত হইবে।

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Ordinance No. XXXVI of 1984 এর section 44 এর সংশোধন

২৫। উক্ত Ordinance এর section 44 এর-(ক) sub-section (2) এর clause (b) এর পরিবর্তে নিম্নরূপ clauses (b) এবং (c) প্রতিস্থাপিত হইবে, যথা:-“ (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 of the following amount:

Total Income	Amount of credit
(i) if the total income does not exceed taka ten lakh	15% of the eligible amount;
(ii) if the total income exceeds taka ten lakh but does not exceed taka thirty lakh	(i) 15% of the first two lakh fifty thousand of the eligible amount; and (ii) 12% on the rest of the eligible amount;
(iii) if the total income exceeds taka thirty lakh	(i) 15% of the first two lakh fifty thousand of the eligible amount; and (ii) 12% of the next five lakh of the eligible amount; and (iii) 10% on the rest of the eligible amount;

(c) the “eligible amount” mentioned in clause (b) shall be the lesser of-(i) the sums specified in all paragraphs excluding paragraphs 15 and 16 of Part B of the Sixth Schedule; or(ii) 25% of the total income excluding any income for which a tax exemption or a reduced rate is applicable under sub-section (4) of section 44 or any income from any source or sources mentioned in clause (a) of sub-section (2) of section 82C; or(iii) one crore and fifty lakh taka.”;
(খ) sub-section (3) বিলুপ্ত হইবে;
(গ) sub-section (4) এর পর নিম্নরূপ sub-section (5) সংযোজিত হইবে, যথা:-
“(5) Notwithstanding anything contained in clause (b) of sub-section (4) or any other section in Chapter VI-(a) the income of a person for the relevant income year shall not be-(i) exempted from tax; or(ii) be subject to reduced rate of tax;in an assessment year if the person fails to submit the return of income, as required under section 75;
(b) any disallowance of expenditure under section 30, in calculating the income of a source or of a person that is exempted from tax or is subject to a reduced rate of tax, shall be treated as income for that source or of that person, as the case may be, and tax shall be payable on such income at the regular rate.”।

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Ordinance No. XXXVI of 1984 এর section 49 এর সংশোধন

২৬। উক্ত Ordinance এর section 49 এর sub-section (1) এর clause (o) এর পর নিম্নরূপ clause (oo) সন্নিবেশিত হইবে, যথা:-“(oo). income dierived on account of payment from workers’ participation fund.”

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Ordinance No. XXXVI of 1984 এর section 51 এর প্রতিস্থাপন

২৭। উক্ত Ordinance এর section 51 এর পরিবর্তে নিম্নরূপ section 51 প্রতিস্থাপিত হইবে, যথা:-“51. Deduction at source from interest or profit on securities.- (1) Any person responsible for issuing a security of the government or a security approved by the Government, income of which is classifiable under the head “Interest on securities”, shall collect, unless the Government otherwise directs, income tax at the rate of five percent (5%) upfront on interest or discount receivable on maturity on such security.(2) If the security mentioned in sub-section (1) is a security based on Islamic principles, income tax shall be deducted or collected at the rate of five percent (5%) on profit or discount at the time of payment or credit, whichever is earlier.(3) Income tax shall not be collected or deducted at source if the security mentioned in sub-section (1) is a Treasury bond or Treasury bill issued by the Government.”।

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Ordinance No. XXXVI of 1984 এর sections 52, 52A এবং 52AA এর প্রতিস্থাপন

উক্ত Ordinance এর sections 52, 52A এবং 52AA এর পরিবর্তে নিম্নরূপ sections 52, 52A এবং 52AA প্রতিস্থাপিত হইবে, যথা:-“52. Deduction from payment to contractors, etc.- (1) Where any payment is to be made by a specified person to a resident on account of-(a) execution of a contract, other than a contract for providing or rendering a service mentioned in any other section of Chapter VII;(b) supply of goods;(c) manufacture, process or conversion;(d) printing, packaging or binding;the person responsible for making the payment shall, at the time of making such payment, deduct tax at such rate, not exceeding ten percent (10%) of the base amount, as may be prescribed:Provided that the rate of tax shall be fifty percent (50%) higher if the payee does not have the twelve-digit Taxpayer’s Identification Number at the time of making the payment.(2) In this section-(a) the specified person means-(i) the Government, or any authority, corporation or body of the Government, including its units, the activities of which are authorised by any Act, Ordinance, Order or instrument having the force of law in Bangladesh;(ii) a project, programme or activity where the Government has any financial or operational involvement;(iii) a joint venture or a consortium;(iv) a company as defined in clause (20) of section 2 of this Ordinance;(v) a co-operative bank;(vi) a co-operative society;(vii) a financial institution;(viii) a Non-Government Organisation registered with the NGO Affairs Bureau;(ix) a school, a college, an institute or a university;(x) a hospital, a clinic or a diagnostic centre;(xi) a trust or a fund;(xii) a firm;(xiii) a public-private partnership;(xiv) a foreign contractor, a foreign enterprise or an association or a body established outside Bangladesh; and(xv) any artificial juridical person not mentioned above;(b) “contract” includes a sub-contract, any subsequent contract, an agreement or an arrangement, whether written or not;(c) “base amount” means the higher of the -(i) contract value; or(ii) bill or invoice amount; or(iii) payment;(d) “payment” includes a transfer, a credit or an adjustment of payment.52A. Deduction from payment of royalties etc. - (1) Where any payment is to be made by a specified person to a resident on account of royalties, franchise, or the fee for using license, brand name, patent, invention, formula, process, method, design, pattern, knowhow, copyright, trademark, trade name, literary or musical or artistic composition, survey, study, forecast, estimate, customer list or any other intangibles, the person responsible for making the payment shall, at the time of making payment, deduct income tax at the rate specified below- |
Description of payment |
Rate of deduction of tax | |
(a) Where base amount does not exceed taka 25 lakh | |
(b) Where base amount exceeds taka 25 lakh 12%: | | Provided that the rate of tax shall be fifty percent (50%) higher if the payee does not have a twelve-digit Taxpayer’s Identification Number at the time of making the payment. (2) In this section- (a) “specified person” shall have the same meaning as in clause (a) of sub-section (2) of section 52; (b) “contract” includes a sub-contract, any subsequent contract, an agreement or an arrangement, whether written or not; (c) “base amount” means the higher of the – (i) contract value; or (ii) bill or invoice amount; or (iii) payment; (d) “payment” includes a transfer, a credit or an adjustment of payment. 52AA. Deduction from the payment of certain services.- (1) Where any payment is to be made by a specified person to a resident on account of a service as mentioned in this section, the person responsible for making the payment shall, at the time of making such payment, deduct income tax at the rate specified below:- |
SL. No |
Description of service and payment |
Rate of deduction of tax | | |
Where base amount does not exceed Tk. 25 Lakh |
Where base amount does exceeds Tk. 25 Lakh | |

1. Advisory or consultancy service 10% 12% | | | |

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2. Professional service , technical services fee, or technical assistance fee 10% 12% | | | | |
3. Catering service (a) on commission (b) on gross amount | | |
4. Cleaning service (a) on commission (b) on gross amount | | | |
5. Collect and recovery agency (a) on commission (b) on gross amount | | |
6. Management of events, training, workshops etc. (a) on commission (b) on gross amount | | |
7. Private security service (a) on commission (b) on gross amount | | |
8. Supply of manpower (a) on commission (b) on gross amount | | |
9. Indenting commission 6% 8% | | | | |
10. Meeting fees, training fees or honorarium 10% 12% | | | | |
11. Mobile network operator, technical support service provider or service delivery agents engaged in mobile banking operations 10% 12% | | | | |
12. Credit rating agency 10% 12% | | | | |
13. Motor garage or workshop 6% 8% | | | | |
14. Private container port or dockyard service 6% 8% | | | | |
15. Shipping agency commission 6% 8% | | | | |
16. Stevedoring/berth operation commission 10% 12% | | | | |
17. Transport service car rental 3% 4% | | | | |
18. Any other service which is not mentioned in Chapter VII of this Ordinance and is not a service provided by any bank, insurance or financial institutions 10% 12% | | | | Provided that the rate of tax shall be fifty percent (50%) higher if the payee does not have a twelve-digit Taxpayer’s Identification Number at the time of making the payment: Provided further that where the Board, on an application made in this behalf, gives a certificate in writing that the person rendering such service is otherwise exempted from tax under any provision of this Ordinance, the payment referred to in this section shall be made without any deduction or with deduction at a lesser rate for that income year. (2) In this section- (a) “specified person” shall have the same meaning as in clause (a) of sub-section (2) of section 52; (b) “contract” includes a sub-contract, any subsequent contract, an agreement or an arrangement, whether written or not; (c) “base amount” means the higher of the- (i) contract value; or (ii) bill or invoice amount ; or (iii) payment; (d) “payment” includes a transfer, a credit or an adjustment of payment; (e) “professional services” means- (i) services rendered by a doctor; (ii) services rendered by a person carrying on any profession or any other services applying professional knowledge.”।

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Ordinance No. XXXVI of 1984 এর section 52B এর প্রতিস্থাপন

২৯। উক্ত Ordinance এর section 52B এর পরিবর্তে নিম্নরূপ section 52B প্রতিস্থাপিত হইবে, যথা:-“52B.Collection of tax from Cigarette manufacturers.-Any person responsible for selling banderols to any manufacturer of cigarettes shall, at the time of selling banderols, collect tax from such manufacturers on account of the manufacture of cigarette at the rate of ten percent (10%) of the value of the banderols.Explanation.- For the purposes of this section, “manufacture of cigarettes” means manufacture of cigarettes manually without any mechanical aid whatsoever.”।

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Ordinance No. XXXVI of 1984 এর section 52D এর প্রতিস্থাপন

৩০। উক্ত Oর্ডিনন্cএ এর section 52D এর পরিবর্তে নিম্নরূপ section 52D I 52DD প্রতিস্থাপিত হইবে, যথা:-“52D. Deduction at source from interest on saving instruments.- Notwithstanding anything contained in any other provision of this Ordinance or any other law being in force in respect of exemption from tax on interest of savings instrument purchased by an approved superannuation fund or pension fund or gratuity fund or a recognized provident fund or a workers’ profit participation fund, any person responsible for making any payment by way of interest on any savings instruments shall, at the time of such payment, deduct income tax at the rate of five percent (5%) on such interest:Provided that no tax shall be deducted under this section where the cumulative investment at the end of the income year in the pensioners’ savings certificate does not exceed five lakh taka:Provided further that no tax shall be deducted from interest or profit arising from Wage earners development bond, US dollar premium bond, US dollar investment bond, Euro premium bond, Euro investment bond, Pound sterling investment bond or Pound sterling premium bond.52DD. Deduction at source from payment to a beneficicary of workers’ participation fund.- Notwithstanding anything contained in any other provision of this Ordinance or any other law being in force in respect of exemption from tax on payments from workers’ participation fund, any person responsible for making any payment from such fund to a beneficiary shall, at the time of such payment, deduct income tax at the rate of five percent (5%) on such payment.”|

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Ordinance No. XXXVI of 1984 এর section 52JJ এর প্রতিস্থাপন

৩১। উক্ত Ordinance এর section 52JJ এর পরিবর্তে নিম্নরূপ section 52JJ প্রতিস্থাপিত হইবে, যথা:-“52JJ. Collection of tax from travel agent.- (1) Notwithstanding anything contained in any other provisions of this Ordinance, any person responsible for making any payment to a resident any sum by way of commission or discount or any other benefits, called by whatever name, convertible into money for selling passenger tickets or air cargo carriage shall deduct or collect advance tax at the rate of zero point three zero percent (0.30%) of the total value of the tickets or any charge for carrying cargo by air at the time of payment to such resident.(2) Where any incentive bonus, performance bonus or any other benefits, called by whatever name, is to be paid in relation to such sale of tickets or bill for carrying cargo by air in addition to the amount mentioned in sub-section (1), person responsible for making such payment shall deduct an amount equal to (A/B) x C, where-“A” is the amount of incentive bonus, performance bonus or any other benefits as mentioned in subsection (2),“B” is the amount of commission or discount or any other benefits as mentioned in sub-section (1), and“C” is the amount of source tax on commission or discount or any other benefits as mentioned in subsection (1).(3) For the purpose of computation of value of tickets or charge, any payment made in respect of any embarkation fees, travel tax, flight safety insurance, security tax and airport tax shall not be included in such value or charge.Explanation.-In this section, “payment” includes a transfer, a credit or an adjustment of payment.”।

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

৩২। উক্ত Ordinance এর section 52R এর –(ক) sub-section (1) এর “one percent” শব্দগুলির পরিবর্তে “one point five percent (1.5%)” শব্দগুলি, সংখ্যাগুলি, চিহ্ন ও বন্ধনীগুলি প্রতিস্থাপিত হইবে;(খ) sub-section (2) এর “five percent” শব্দগুলির পরিবর্তে “seven point five percent (7.5%)”শব্দগুলি, সংখ্যাগুলি, চিহ্ন ও বন্ধনীগুলি প্রতিস্থাপিত হইবে।

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Ordinance No. XXXVI of 1984 এর section 53BB এর সংশোধন

৩৩। উক্ত Ordinance এর section 53BB এর “zero point eight zero percent (0.80%)” শব্দগুলি, সংখ্যাগুলি, চিহ্ন ও বন্ধনীগুলির পরিবর্তে “one percent (1%)” শব্দগুলি, সংখ্যাগুলি, চিহ্ন ও বন্ধনীগুলি প্রতিস্থাপিত হইবে।

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Ordinance No. XXXVI of 1984 এর section 53BBBB এর সংশোধন

৩৪। উক্ত Ordinance এর section 53BBBB এর “zero point eight zero percent (0.80%)” শব্দগুলি, সংখ্যাগুলি, চিহ্ন ও বন্ধনীগুলির পরিবর্তে “one percent (1%)” শব্দগুলি, সংখ্যাগুলি, চিহ্ন ও বন্ধনীগুলি প্রতিস্থাপিত হইবে।

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Ordinance No. XXXVI of 1984 এ নতুন section 53CCC এর সন্নিবেশ

৩৫। উক্ত Ordinance এর বিলুপ্ত section 53CC এর পর নিম্নরূপ নূতন section 53CCC সন্নিবেশিত হইবে, যথা:-“53CCC. Deduction or collection of tax at source from courier business of a non-resident. - Any person being a company registered under the Companies Act, 1913 (VII of 1913) or কোম্পানী আইন, ১৯৯৪ (১৯৯৪ সনের ১৮ নং আইন) working as local agent of a non-resident courier company shall deduct or collect tax in advance at the rate of fifteen percent (15%) on the amount of service charge accrued from the shipment of goods, documents, parcels or any other things outside Bangladesh.”।

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Ordinance No. XXXVI of 1984 এর section 53E এর সংশোধন

৩৬। উক্ত Ordinance এর sub-section (2) এর পরিবর্তে নিম্নরূপ sub-section (2) প্রতিস্থাপিত হইবে, যথা:-“ (2) Any company, other than an oil marketing company, which sells goods to-(a) any distributor; or(b) any other person under a contract;at a price lower than the retail price fixed by such company, shall collect tax from such distributor or such any other person at the rate of five percent (5%) on the amount equal to B x C, where-B = the selling price of the company to the distributor or the other person;C = 6%:Provided that a cigarette manufacturer company shall collect tax at the time of sale of its goods to such distributor or to such other persons at the rate of three per cent of the difference between the sale price to the distributor or the other persons and the retail price fixed by such company.Explanation.-For the purpose of this section, “contract” includes an agreement or an arrangement, whether written or not.”।

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Ordinance No. XXXVI of 1984 এর section 53F এর সংশোধন

৩৭। উক্ত Ordinance এর section 53F এর sub-section (2) এর পরিবর্তে নিম্নরূপ sub-sections (2) এবং (3) প্রতিস্থাপিত হইবে, যথা:-“(2) Notwithstanding anything contained in this Ordinance or any other law for the time being in force in respect of exemption of tax from any fund, any person responsible for paying any sum by way of interest or share of porfit on any saving deposits or fixed deposits or any term deposit maintained with any Scheduled bank including a co-operative bank or any bank run on Islamic principles or non-banking financial institution or any leasing company or housing finance company, as the case may be, by or in the name of a fund shall deduct, at the time of credit of such interest or share of profit to the account of the fund or at the time of payment thereof, whichever occurs earlier, income tax at the rate of five percent (5%) on such sum.(3) Nothing contained in this section shall apply-(a) to interest or share of profit arising out of any deposit pension scheme sponsored by the Government or by a scheduled 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.”।

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Ordinance No. XXXVI of 1984 এর section 53FF এর সংশোধন

৩৮। উক্ত Ordinance এর section 53FF এর-(ক) clause (a) এর sub-clause (iii) এর পরিবর্তে নিম্নরূপ sub-clause (iii) প্রতিস্থাপিত হইবে, যথা:-“(iii) in areas other than the areas mentioned in sub-clauses (i) and (ii)-A. if the area is within Dhaka South City Corporation, Dhaka North City Corporation and Chittagong City Corporation, taka one thousand per square metre;B. if the area is within any other city corporation, taka seven hundred per square metre;C. any other area, taka three hundred per square metre:Provided that the rate of source tax under clause (a) in respect of a residential apartment shall be twenty percent (20%) lower if the size of the apartment, including common space, is not more than seventy square metre, and forty percent (40%) lower if the size of the apartment, including common space, is not more than sixty square metre.”;(খ) clause (aa) এর sub-clause (iii) এর পরিবর্তে নিম্নরূপ sub-clause (iii) প্রতিস্থাপিত হইবে, যথা:-“(iii) in areas other than the areas mentioned in sub-clauses (i) and (ii)-A. if the area is within Dhaka South City Corporation, Dhaka North City Corporation and Chittagong City Corporation, taka three thousand and five hundred per square metre;B. if the area is within any other city corporation, taka two thousand and five hundred per square metre;C. any other area, taka one thousand and two hundred per square metre.”।

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Ordinance No. XXXVI of 1984 এর section 56 এর প্রতিস্থাপন

৩৯। উক্ত Ordinance এর section 56 এর পরিবর্তে নিম্নরূপ section 56 প্রতিস্থাপিত হইবে, যথা:-“56. Deduction from income of non-residents.- (1) Subject to the provisions of sub-section (2), the specified person or any other person responsible for making payment to a non-resident of any amount which constitutes the income of such non-resident chargeable to tax under this Ordinance shall, unless such person is himself liable to pay tax thereon as agent, at the time of making such payment, deduct tax on the amount so payable at the rate, specified below: |
SL. No |
Description of services or payments |
Rate of deduction of tax | |
1 Advisory or consultancy service 20% | | | |
2 Pre-shipment inspection service 20% | | | |
3 Professional service, technical services, technical know-how or technical assistance 20% | | | |
4 Architecture, interior design or landscape design, fashion design or process design 20% | | | |
5 Certification rating etc. 20% | | | |
6 Charge or rent for satellite, airtime or frequency, rent for channel broadcast 20% | | | |
7 Legal service 20% | | | |
8 Management service including event management 20% 10% | | | |
9 Commission 20% | | | |
10 Royalty, license fee or payments related to intangibles 20% | | | |
11 Interest 20% | | | |
12 Advertisement broadcasting 20% | | | |
13 Advertisement making 15% | | | |
14 Air transport or water transport 7.5% | | | |
15 Contractor or sub-contractor of manufacturing, process or conversion, civil work, construction, engineering or works of similar nature. 7.5% | | | |
16 Supplier 7.5% | | | |
17 Capital gain 15% | | | |
18 Insurance premium 10% | | | |
19 Rental of machinery, equipment etc. 15% | | | |
20 Dividend- (a) company------ (b) any other person, not being acompany------- 20% 20% | | | |
21 Artist, singer or player 30% | | | |
22 Salary or remuneration 30% | | | |
23 23 Exploration or drilling in petroleum operations 5.25% | | | |
24 Survey for oil or gas exploration 5.25% | | | |
25 Any service for making connectivity between oil or gas field and its export point 5.25%” | | | |
26 Any payments against any services not mentioned above 20%” | | | |
27 Any other payments 30%” | | | (2) Where the Board, on an application made in this behalf, gives a certificate that, to the best of its belief, the non-resident will not be liable to pay any tax under this Ordinance, or will be liable to pay tax at a rate less than the maximum rate, payment referred to in subsection (1) shall be made without any deduction, or, as the case may be, with deduction at the lesser rate specified in the certificate. (3) In this section- (i) “specified person” shall have the same meaning as in clause (a) of sub-section (2) of section 52 of this Ordinance; (ii) “payment” includes a transfer, a credit or an adjustment of payment.”।

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Ordinance No. XXXVI of 1984 এর section 57 এর প্রতিস্থাপন

৪০। 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-(a) fails to deduct or collect tax at source as required by or under the provisions of this Chapter; or(b) deducts or collects tax at a lesser rate or in lesser amount; or(c) after deducting or collecting tax under this Chapter, fails to pay the same to the credit of the Government, or pays to the credit of the Government an amount lower than the collected or deducted amount;such person shall be deemed to be an asseesee in default, and without prejudice to any other consequences to which such person may be liable, shall be personally liable to pay –(i) the amount of tax that has not been deducted or collected; or(ii) the amount which was required to be deducted or collected under this Chapter as reduced by the amount that has been actually deducted or collected; or(iii) the amount that, after being collected and deducted, has not been paid to the credit of the Government.(2) In addition to the amount as mentioned in sub-section (1), the person shall also be liable to pay an additional amount at the rate of two percent (2%) per month on the amount as mentioned in sub-clauses (i), (ii) and (iii) of clause (c) of sub-section (1), as the case or cases may be, calculated for the period-(i) in the case of failure to deduct or collect, or of the deduction or collection at lower rate or amount, from the due date of the deduction or collection to the date of the payment of the amount, as mentioned in sub-clauses (i) or (ii) of clause (c) of sub-section (1), as the case may be, to the credit of the Government;(ii) in the case of failure to deposit the amount deducted or collected, from the date of deduction or collection to the date of payment of the amount, as mentioned in sub-clause (iii) of clause (c) of sub-section (1), to the credit of the Government.Explanation.-The period for which the additional amount is calculated shall not exceed twenty four months.(3) The Deputy Commissioner of Taxes shall take necessary action for the realisation of the amount as mentioned in sub-section (1) and the additional amount as mentioned in sub-section (2) from the person referred to in sub-section (1) after giving the person a reasonable opportunity of being heard.(4) No realisation of the amount mentioned in sub-section (1) shall be made if it is established that such amount has meanwhile been paid by the person from whom the deduction or collection was due.”।

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Ordinance No. XXXVI of 1984 এ নূতন section 57A এর সন্নিবেশ

৪১। উক্ত Ordinance এর section 57 এর পর নিম্নরূপ নূতন section 57A সন্নিবেশিত হইবে, যথা:-“57A. Consequences of the issuance of certificate of tax deduction or collection without actual deduction, collection or payment.-(1) Where a person issues a certificate of deduction or collection of tax at source without actual deduction or collection or payment to the credit of the Government, without prejudice to any other consequences to which he may be liable, the person shall be personally liable to pay the amount not being deducted, collected or paid to the credit of the Government.(2) The Deputy Commissioner of Taxes shall take necessary action for the collection of amount mentioned in sub-section (1) from the person so personally liable after giving the person a reasonable opportunity of being heard.”।

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Ordinance No. XXXVI of 1984 এর section 58 এর প্রতিস্থাপন

৪২। উক্ত Ordinance এর section 58 এর পরিবর্তে নিম্নরূপ section 58 প্রতিস্থাপিত হইবে, যথা:-“58. Certificate of deduction, etc. of tax.-(1) Every person who has deducted or collected any tax under this Chapter shall furnish, to the person from whom such deduction or collection has been made, a certificate of tax deduction or collection specifying therein-(a) the name and the Taxpayer’s Identification Number, if any, of the person from whom tax has been deducted or collected;(b) the amount of deduction or collection of taxes;(c) section or sections under which tax has been deducted or collected;(d) the particulars of the payment of deducted or collected amount to the credit of the Government; and(e) such other particulars as may be prescribed.(2) The Board may, by notification in the official Gazette, -(a) specify that the certificate of tax deduction or collection shall be generated or furnished electronically or in any other machine readable or computer readable media;(b) specify the manner in which such electronic, machine readable or computer readable certificate shall be generated or furnished.”।

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Ordinance No. XXXVI of 1984 এর section 62 এর সংশোধন

৪৩। উক্ত Ordinance এর section 62 এর “furnished” শব্দের পর “, along with the proof of payment of such tax to the account of the Government,” শব্দগুলি ও কমাগুলি সন্নিবেশিত হইবে।

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Ordinance No. XXXVI of 1984 এ নতুন sections 68A এবং 68B এর সন্নিবেশ

৪৪। উক্ত Ordinance এ section 68 এর পর নিম্নরূপ নূতন sections 68A এবং 68B সন্নিবেশিত হইবে, যথা:-“68A. Advance tax on certain income.-(1) A manufacturer of cigarette shall pay advance tax at the rate of three percent (3%) on net sale price in every month.(2) The advance tax paid under sub-section (1) shall be adjustable against the quarterly installments of advance tax payable under section 66.Explanation.-In this section, “net sale” shall be A- B, where, A is the gross sale and B is the value added tax and the supplementary duty, if any, on such gross sale.68B. Advance tax for the owners of private motor car.- (1) Every person owning a private motor car shall be deemed to have an income by which the motor car is maintained and shall pay advance income tax to be collected at the rate and in the manner as mentioned in sub-section (2).(2) Subject to the provision of sub-section (3), the authority responsible for the registration and fitness renewal of motor car shall collect, on or before the date of registration or fitness renewal of the motor car, advance tax at the following rate- | Serial No | Type and engine capacity of motor car | Amount of tax (in taka) | | 1 A car or a Jeep, not exceeding 1500cc 15,000/- | | | | 2 A car or a Jeep, exceeding 1500cc but not exceeding 2000cc 30,000/- | | | | 3 A car or a Jeep, exceeding 2000cc but not exceeding 2500cc 50,000/- | | | | 4 A car or a Jeep, exceeding 2500cc but not exceeding 3000cc 75,000/- | | | | 5 A car or a Jeep, exceeding 3000cc but not exceeding 3500cc 1,00,000/- | | | | 6 A car or a Jeep, exceeding 3500cc 1,25,000/- | | | | 7 A microbus 20,000/-: | | | Provided that the rate of tax shall be fifty percent (50%) higher for each additional motor car if the owner has two or more motor cars in his name or in joint names with other person or persons.(3) Advance tax under sub-section (2) shall not be collected if the motor car is owned by-(i) the government and the local government;(ii) a project, programme or activity under the government and the local government;(iii) a foreign diplomat, a diplomatic mission in Bangladesh, United Nations and its offices;(iv) a development partner of Bangladesh and its affiliated office or offices;(v) an educational institution under the Monthly Payment Order of the Government;(vi) a public university;(vii) any entity that is not a person as defined under clause (46) of section (2) of this Ordinance;(viii) a gazetted war-wounded freedom fighter; or(ix) an institution that has obtained a certificate from the Board that advance tax shall not be collected from it.(4) Where a person pays advance tax under sub-section (2), and the income from regular sources of the person results in a tax liability less than the said advance tax, the income of such person shall be deemed to be the amount that results a tax liability equal to the said advance tax.(5) The advance tax paid under sub-section (2) shall not be refundable.(6) In this section-(a) “motor car” means a motor car as defined in clause (25) of section 2 of the Motor Vehicles Ordinance 1983 (LV of 1983) and includes a jeep and a microbus;(b) income from regular sources means income from any source other than the sources mentioned in sub-section (2) of section 82C.”।

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Ordinance No. XXXVI of 1984 এর sections 73 এবং 73A এর প্রতিস্থাপন

৪৫। উক্ত Ordinance এর section 73 এর পরিবর্তে নিম্নরূপ sections 73 এবং 73A প্রতিস্থাপিত হইবে, যথা:-“73. Interest payable by the assessee on deficiency in payment of advance tax.-(1) Where in any financial year advance tax paid by an assessee together with the tax deducted or collected at source, if any, under this Chapter is less than seventy-five percent (75%) of the amount of tax payable by him as determined on regular assessment, the assessee shall pay, in addition to the balance of tax payable by him, simple interest at the rate of ten percent (10%) per annum on the amount by which the tax so paid, deducted and collected falls short of the seventy five percent (75%) of the assessed tax:Provided that the rate of interest shall be fifty percent (50%) higher if the return is not filed on or before the Tax Day.(2) The period for which the interest under sub-section (1) is payable shall be the period from the first day of July next following the financial year in which the advance tax was applicable to the date of regular assessment in respect of the income of that year or a period of two years from the said first day of July, whichever is shorter.(3) Notwithstanding anything contained in sub-sections (1) and (2), where-(a) tax is paid under section 74; or(b) provisional assessment has been made under section 81 but regular assessment has not been made, the simple interest shall be calculated in accordance with the following provisions-(i) up to the date or dates on which tax under section 74 or as provisionally assessed, was paid;(ii) thereafter, such simple interest shall be calculated on the amount by which the tax so paid falls short of the said seventy five percent (75%) of the assessed tax.(4) Where as a result of appeal, revision or reference the amount on which interest was payable under sub-section (1) has been reduced, the amount of interest payable shall be reduced accordingly and the excess interest paid, if any, shall be refunded together with the amount of tax that is refundable.Explanation.-For the removal of doubts, it is hereby declared that in this section, “regular assessment” includes an assessment under section 82BB(3).73A. Delay Interest for not filing return on or before the Tax Day.-(1) Where an assessee is required to file a return of income for an assessment year under section 75 and fails to file the same before the expiry of the Tax Day, the assessee shall, without prejudice to any other consequences to which he may be liable to, pay a delay interest at the rate of two percent (2%) per month on the difference between the tax assessed on total income for the assessment year and the tax paid in advance for the assessment year including the tax deducted or collected at source;Explanation.-In this section, the expression “tax assessed on total income” as mentioned in clause (a) of sub-section (1) means-(i) where the return is subject to assessment under section 82BB, tax on total income under sub-section (1) or sub-section (2) or sub-section (3), whichever is higher.(ii) where the return is not subject to assessment under section 82BB, tax on total income as assessed by the Deputy Commissioner of Taxes.(2) The delay interest under sub-section (1) shall be calculated for a period from the first day immediately following the Tax Day to-(a) where the return is filed, the date of filing the return;(b) where the return is not filed, the date of regular assessment:Provided that the period for calculating delay interest under this section shall not exceed one year:Provided further that the delay interest under this section shall not be payable by an assessee for whom the proviso of sub-section (5) of section 75 applies.” ।

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Ordinance No. XXXVI of 1984 এর section 74 এর সংশোধন

৪৬। উক্ত Ordinance এর section 74 এর sub-section (1) এর “section 16CCC” শব্দগুলির পরিবর্তে Òsub-section (4) of section 82C” শব্দগুলি ও বন্ধনীগুলি প্রতিস্থাপিত হইবে।

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Ordinance No. XXXVI of 1984 এর sections 75, 75A এবং 75AA এর প্রতিস্থাপন

৪৭। উক্ত Ordinance এর sections 75 এবং 75A এর পরিবর্তে নিম্নরূপ sections 75, 75A এবং 75AA প্রতিস্থাপিত হইবে, যথা:-“75. Return of income.-(1) Subject to the provisions of sub-section (2), every person shall file or cause to be filed, with the Deputy Commissioner of Taxes, a return of income of the income year –(a) if the total income of the person during the income year exceeds the maximum amount that is not chargeable to tax under this Ordinance; or(b) if such person was assessed to tax for any one of the three years immediately preceding that income year; or(c) if the person is-(i) a company; or(ii) a non-government organisation registered with NGO Affairs Bureau; or(iii) a co-operative society; or(iv) a firm; or(v) an association of persons; or(vi) a shareholder director or a shareholder employee of a company; or(vii) a partner of a firm; or(viii) an employee of the government or an authority, corporation, body or units of the government or formed by any law, order or instrument being in force, if the employee, at any time in the income year, draws a basic salary of taka sixteen thousand or more; or(d) if the person, not being an institution established solely for charitable purpose or a fund, has an income during the income year which is subject to tax exemption or lower tax rate under section 44; or(e) if the person, at any time during the relevant income year fulfills any of the following conditions, namely:-(i) owns a motor car; or(ii) owns a membership of a club registered under মূল্য সংযোজন কর আইন, ১৯৯১ (১৯৯১ সনের ২২ নং আইন); or(iii) runs any business or profession having trade license from a city corporation, a paurashava or a union parishad; or(iv) has registered with a recognized professional body as a doctor, dentist, lawyer, chartered accountant, cost and management accountant, engineer, architect or surveyor or any other similar profession; or(v) has registered with the Board as an income tax practitioner; or(vi) has a membership of a chamber of commerce and industries or a trade association or body; or(vii) runs for an office of any paurashava, city corporation, or a Member of Parliament;(viii) participates in a tender floated by the government, semi-government, autonomous body or a local authority; or(ix) serves in the board of directors of a company or a group of companies:Provided that any non-resident Bangladeshi may file his return of income along with bank draft equivalent to the tax liability, if any, on the basis of such return, to his nearest Bangladesh mission and the mission will issue a receipt of such return with official seal and send the return to the Board.(2) A return of income shall not be mandatory for-(i) an educational institution receiving government benefits under Monthly Payment Order (MPO); or(ii) a public university; or(iii) a fund; or(iv) any class of persons which the Board, by order in official gazette, exempt from filing the return.(3) Subject to the provision of sub-section (4), the return under sub-section (1) shall be-(a) furnished in the prescribed form setting forth therein such particulars and information, and accompanied by such schedules, statements, accounts, annexures or documents as may be prescribed;(b) signed and verified-(i) in the case of an individual, by the individual himself; where the individual is absent from Bangladesh, by the individual concerned or by some person duly authorised by him in this behalf; and when the individual is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf;(ii) in the case of a Hindu undivided family, by the Karta, and, where the Karta is absent from Bangladesh or is mentally incapacitated from attending to his affairs, by any other adult member of such family;(iii) in the case of a company or a local authority, by the principal officer thereof;(iv) in the case of a firm, by any partner thereof, not being a minor;(v) in the case of any other association, by any member of the association or the principal officer thereof;(vi) in the case of any other person, by that person or by any person competent to act on his behalf;(c) accompanied by-(i) in the case of individual, statements of assets, liabilities and life style as required under section 80;(ii) in the case of a company, an audited statement of accounts and a computation sheet explaining the difference between the profit or loss shown in the statement of accounts and the income shown in the return.(4) The Board may, by notification in the official Gazette, -(a) specify that any return required to be filed under this section shall be filed electronically or in any other machine readable or computer readable media;(b) specify the form and the manner in which such electronic, machine readable or computer readable returns shall be filed.(5) Every return under this section shall be filed, unless the date is extended under sub-section (6), on or before the Tax Day:Provided that an individual being Government official engaged in higher education on deputation or employed under lien outside Bangladesh shall file return or returns for the period of such deputation or lien, at a time, within three months from the date of his return to Bangladesh.(6) The last date for the submission of a return for a person may be extended by the Deputy Commissioner of Taxes upon the application by the person in the prescribed form:Provided that the Deputy Commissioner of Taxes may extend the date up to two months from the date so specified and he may further extend the date up to two months with the approval of the Inspecting Joint Commissioner.75A. Return of withholding tax.-(1) Every person, being a company or a co-operative society or a non-government organization registered with NGO Affairs Bureau, shall file or cause to be filed, with the Deputy Commissioner of Taxes under whose jurisdiction he is an assessee, a return of tax deducted or collected under the provisions of Chapter VII of this Ordinance.(2) The return under sub-section (1) shall be-(a) furnished in the prescribed form setting forth therein such particulars and information, and accompanied by such schedules, statements, accounts, annexures or documents as may be prescribed;(b) signed and verified in the manner as specified in clause (c) of sub-section (3) of section 75;(c) filed half-yearly by the following dates-(i) First return: by Thirty-first January of the year in which the deduction or collection was made;(ii) Second return: by Thirty-first July of the next year following the year in which the deduction or collection was made:Provided that the last date for the submission of a return as specified in this sub-section may be extended by the Deputy Commissioner of Taxes upto fifteen days from the date so specified.(3) The Board may, by notification in the official Gazette,-(a) specify that any return required to be filed under this section shall be filed electronically or in any other machine readable or computer readable media;(b) specify the form and the manner in which such electronic, machine readable or computer readable returns shall be filed.75AA. Audit of the return of withholding tax.- (1) The Deputy Commissioner of Taxes, with the approval of the Board, shall select a number of returns of withholding tax filed under section 75A for audit.(2) The Deputy Commissioner of Taxes shall conduct the audit of the selected return in respect of the following matters-(a) whether the tax has been deducted or collected at the rate, in the amount and in the manner as provided in Chapter VII of this Ordinance and the rules made thereunder;(b) whether the tax collected or deducted has been paid to the credit of the Government, or has been paid in accordance with the manner and within the time as prescribed;(c) whether the certificate of tax deduction or collection has been furnished in accordance with the provisions of this Ordinance.(3) Where an audit under sub-section (2) results in findings that the provisions of this Ordinance in respect of the matters mentioned in clauses (a), (b) or (c) of sub-section (2) have not complied with, the Deputy Commissioner of Taxes conducting the audit may take necessary actions under this Ordinance, including the actions under sections 57, 57A and 124.(4) No return shall be selected for audit after the expiry of four years from the end of the year in which the return was filed.”।

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Ordinance No. XXXVI of 1984 এর section 76 এর বিলোপ

৪৮। উক্ত Ordinance এর section 76 বিলুপ্ত হইবে ।

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Ordinance No. XXXVI of 1984 এর section 80 এর প্রতিস্থাপন

৪৯। উক্ত Ordinance এর section 80 এর পরিবর্তে নিম্নরূপ section 80 প্রতিস্থাপিত হইবে, যথা:-“80. Statements of assets, liabilities and life style.-(1) Every person, being an individual assessee, shall furnish statements in the forms and manners as prescribed in respect of the total assets, liabilities and expenses of the person or the spouse, minor children and dependents of the person as on the last date of the income year if the person-(a) has, in the last date of the income year, a gross wealth exceeding taka twenty lakh; or(b) owns a motor car; or(c) has made an investment in a house property or an apartment in the city corporation area:Provided that any person, being an individual assessee, who is not required to submit the statement mentioned in this subsection may voluntarily submit such statement.(2) Every person, being an individual assessee, shall furnish in the forms and manners as prescribed, a statement of expenses relating to the life style of such person:Provided that an individual, not being a shareholder director of a company, having income from salary or from business or profession may opt not to submit such statement if his total income does not exceed three lakh taka in the income year.(3) Where any statement as mentioned in sub-section (1) is not submitted by a person being an individual, the Deputy Commissioner of Taxes may require, by notice in writing, to submit the same by person within the time as mentioned in the notice.”।

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Ordinance No. XXXVI of 1984 এর section 82BB এর সংশোধন

৫০। উক্ত Ordinance এর section 82BB এর-(ক) sub-section (1) এর “sub-section (2) of” শব্দগুলি, চিহ্ন, বন্ধনীগুলি ও সংখ্যা বিলুপ্ত হইবে;(খ) sub-section (1) এর পর নিম্নরূপ Explanation সংযোজিত হইবে, যথা:-“Explanation.- In this section, return furnished “electronically” means a return filed in accordance with the provisions of sub-section (4) of section 75.”;(গ) sub-section (2) এর clause (a) এর sub-clause (i) এর “ any information in the return” শব্দগুলির পর “and the statements and documents submitted therewith” শব্দগুলি সন্নিবেশিত হইবে;(ঘ) sub-section (4) এর “filing of income” শব্দগুলির পরিবর্তে “filing of return” শব্দগুলি প্রতিস্থাপিত হইবে।

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Ordinance No. XXXVI of 1984 এর section 82C এর প্রতিস্থাপন

৫১। উক্ত Ordinance এর section 82C এর পরিবর্তে নিম্নরূপ section 82C প্রতিস্থাপিত হইবে, যথা:-“82C. Minimum Tax.-(1) Notwithstanding anything contained in any other provisions of this Ordinance, minimum tax shall be payable by an assessee in accordance with the provisions of this section.(2) Minimum tax on income on sources from which tax has been deducted or collected under certain sections shall be the following-(a) any tax deducted or collected at source under the provisions of sections mentioned in clause (b) shall be the minimum tax on income from the source or sources for which tax has been deducted or collected;(b) the tax referred to in clause (a) shall be the tax deducted or collected under sections 52, 52A, 52AAA, 52B, 52C, 52D, 52JJ, 52N, 52O, 52R, 53, 53AA, 53B, 53BB, 53BBB, 53BBBB, 53C, 53CCC, 53DDD, 53EE, 53F, 53FF, 53G, 53GG, 53H, 53M, 53N and 55:Provided that the tax deducted or collected from the following sources shall not be the minimum tax for the purpose of this sub-section-(i) tax collected under section 52 from the following persons-a. a contractor of an oil company or a subcontractor to the contractor of an oil company as may be prescribed;b. an oil marketing company and its dealer or agent excluding petrol pump station;c. any company engaged in oil refinery;d. any company engaged in gas transmission or gas distribution;(ii) tax deducted under section 53 from import of goods by an industrial undertaking as raw materials for its own consumption;(iii) tax deducted under section 53F from a source other than the sources mentioned in clause (c) of sub-section (1) and sub-section (2) of that section;(c) for the sources of income for which minimum tax is applicable, books of accounts shall be maintained in the regular manner in accordance with the provisions of section 35;(d) income from any source, for which minimum tax is applicable under this sub-section, shall be determined in regular manner and tax shall be calculated by using regular rate on such income. If the tax so calculated is higher than the minimum tax under clause (a), the higher amount shall be payable on such income:Provided that income shall be determined and tax shall be calculated for certain sources in the manner as specified in the following- |
Serial No. |
Sources of income as mentioned in |
Amount that will be taken as income | Rate or amount of tax | |
( 1) (2) (3) (4) | | | | |
1 section 52C amount of compensation as mentioned in section 52C as mentioned in section 52C | | | | |
2 section 52D amount of interest as mentioned in section 52D as mentioned in section 52D | | | | |
3 section 53DDD amount of export cash subsidy as mentioned in section 53DDD as mentioned in section 53DDD | | | | |
4 section 53F(1)(c) and (2) amount of interest as mentioned in section 53F as mentioned in section 53F | | | | |
5 section 53H deed value as mentioned in section 53H as mentioned in section 53H and the rule made thereunder | | | | (e) income or loss computed in accordance with clause (d) or the proviso of clause (d) shall not be set off with loss or income, respectively, computed for any regular source. (3) Where the assessee has income from regular source in addition to the income from source or sources for which minimum tax is applicable under sub-section (2)- (a) regular tax shall be calculated on the income from regular source; (b) the tax liability of the assessee shall be the aggregate of the tax as determined under sub-section (2) and the regular tax under clause (a). (4) Subject to the provisions of sub-section (5), minimum tax for a firm or a company shall be the following- (a) every firm having gross receipts of more than taka fifty lakh or every company shall, irrespective of its profits or loss in an assessment year, for any reason whatsoever, including the sustaining of a loss, the setting off of a loss of earlier year or years or the claiming of allowances or deductions (including depreciation) allowed under this Ordinance, be liable to pay minimum tax in respect of an assessment year at the following rate- |
Serial No |
Classes of assessee |
Rate of minimum tax | |
1 |
Manufacturer of cigarette, bidi, chewing tobacco, smokeless tobacco or any other tobacco products |
1% of the gross receipts | |
2 |
Mobile phone operator |
0.75% of the gross receipts | |
3 |
Any other cases |
0.60% of the gross receipts: | Provided that such rate of tax shall be zero point one zero percent (0.10%) of such receipts for an industrial undertaking engaged in manufacturing of goods for the first three income years since commencement of its commercial production. (b) where the assessee has an income from any source that is exempted from tax or is subject to a reduced tax rate, the gross receipts from such source or sources shall be shown separately, and the minimum tax under this sub-section shall be calculated in the following manner- (i) minimum tax for receipts from sources that are subject to regular tax rate shall be calculated by applying the rate mentioned in clause (a); (ii) minimum tax for receipts from sources that enjoys tax exemption or reduced tax rate shall be calculated by applying the rate mentioned in clause (a) as reduced in proportion to the exemption of tax or the reduction of rate of tax; (iii) minimum tax under this sub-section shall be the aggregate of the amounts calculated under sub-clauses (i) and (ii). Explanation.—For the purposes of this sub-section, ‘gross receipts’ means- (i) all receipts derived from the sale of goods; (ii) all fees or charges for rendering services or giving benefits including commissions or discounts; (iii) all receipts derived from any heads of income. (5) Where the provisions of both sub-section (2) and sub-section (4) apply to an assessee, minimum tax payable by the assessee shall be the higher of (a) the minimum tax under sub-section (2); or (b) the minimum tax under sub-section (4). (6) Minimum tax under this section shall not be refunded, nor shall be adjusted against refund due for earlier year or years or refund due for the assessment year from any source. (7) Where any surcharge, additional interest, additional amount etc. is payable under provisions of this Ordinance, it shall be payable in addition to the minimum tax. (8) Where the regular tax calculated for any assessment year is higher than the minimum tax under this section, regular tax shall be payable. (9) In this section- (a) “regular source” means any source for which minimum tax is not applicable under sub-section (2); (b) “regular tax” means the tax calculated on regular income using the regular manner; (c) “regular rate” means the rate of tax, that would be applicable if the tax exemption or the reduced rate were not granted.”।

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Ordinance No. XXXVI of 1984 এর section 107I এর সংশোধন

৫২। উক্ত Ordinance এর section 107I এর “from a Chartered Accountant” শব্দগুলি বিলুপ্ত হইবে।

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Ordinance No. XXXVI of 1984 এর section 117A এর সংশোধন

৫৩। উক্ত Ordinance এর section 117A এর “any other law for the time being in force,” শব্দগুলি ও কমা এর পর “without prejudice to the provisions of section 75AA,” শব্দগুলি ও কমা সন্নিবেশিত হইবে।

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Ordinance No. XXXVI of 1984 এর section 129A এর সংশোধন

৫৪। উক্ত Ordinance এর section 129A এর clause (a) পরিবর্তে নিম্নরূপ clause (a) প্রতিস্থাপিত হইবে, যথা:-“(a) is not certified by a chartered accountant to the effect that the accounts are maintained and the statements are prepared and reported in accordance with the Bangladesh Accounting Standards (BAS) and the Bangladesh Financial Reporting Standards (BFRS), and are audited in accordance with the Bangladesh Standards on Auditing (BSA), or”।

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Ordinance No. XXXVI of 1984 এর section 134 এর সংশোধন

৫৫। উক্ত Ordinance এর section 134 এর “interest” শব্দের পর “, delay interest, additional amount,” শব্দগুলি ও কমাগুলি সন্নিবেশিত হইবে।

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Ordinance No. XXXVI of 1984 এর section 152J এর প্রতিস্থাপন

৫৬। উক্ত Ordinance এর section 152J এর পরিবর্তে নিম্নরূপ section 152J প্রতিস্থাপিত হইবে, যথা:-“152J. Eligibility for application for ADR.- An assessee shall not be eligible for application to ADR if he fails to pay tax payable under section 74 where the return of income for the relevant year or years has been submitted.”।

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Ordinance No. XXXVI of 1984 এর section 153 এর সংশোধন

৫৭। উক্ত Ordinance এর section 153 এর sub-section (3) পর প্রান্তস্থিত ফুলস্টপের পরিবর্তে কোলন প্রতিস্থাপিত হইবে এবং অত:পর নিম্নরূপ নূতন proviso সন্নিবেশিত হইবে, যথা:-“Provided that where the tax on the basis of return has been paid by the appellant before filing the appeal and the Appellate Joint Commissioner or the Commissioner (Appeals), as the case may be, is convinced that the appellant was barred by sufficient reason from paying the tax before filing the return, Appellate Joint Commissioner or the Commissioner (Appeals) may allow the appeal for hearing.”।

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Ordinance No. XXXVI of 1984 এর section 154 এর সংশোধন

৫৮। উক্ত Ordinance এর section 154 এর sub-section (1) পর নিম্নরূপ নূতন sub-section (1A) সন্নিবেশিত হইবে, যথা:-“(1A) The Board may, by notification in the official Gazette,-(a) specify that any appeal of any assessee or any class of assessee shall be filed electronically or in any other machine readable or computer readable media;(b) specify the form and manner in which such appeal shall be filed.”।

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Ordinance No. XXXVI of 1984 এর section 158 এর সংশোধন

৫৯। উক্ত Ordinance এর section 158 এর sub-section (5) এর পর নিম্নরূপ নূতন sub-section (6) সংযোজিত হইবে, যথা:-“(6) The Board may, by notification in the official Gazette,-(a) specify that any appeal of any assessee or any class of assessee shall be filed electronically or in any other machine readable or computer readable media;(b) specify the form and manner in which such appeal shall be filed.”।

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Ordinance No. XXXVI of 1984 এর section 163 এর সংশোধন

৬০। উক্ত Ordinance এর section 163 এর sub-section (3) এর clause (p) এর পর নিম্নরূপ নূতন clause (pp) সন্নিবেশিত হইবে, যথা:-“(pp) any such information as may be required for the purpose of investigation relating to money laundering and terrorist financing if the information is requested by the authority responsible for giving approval to a prosecution relating to money laundering and terrorist financing;”।

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Ordinance No. XXXVI of 1984 এর section 184A এর সংশোধন

৬১। উক্ত Ordinance এর section 184A এর sub-section (1) এর clause (x) এর পর নিম্নরূপ নূতন clauses (y), (z) এবং (za) সন্নিবেশিত হইবে, যথা:-“(y) receiving any payment which is an income of the payee classifiable under the head “Salaries” by an employee of the government or an authority, corporation, body or units of the government or formed by any law, order or instrument being in force, and if the employee, at any time in the income, draws salary at a scale of grade 10 or above of the চাকুরি (বেতন ও ভাতাদি) আদেশ, ২০১৫ proclaimed in 2015 or at an equivalent grade or pay in any other pay scales applicable in 2015;(z) receiving any amount from the Government under the Monthly Payment Order (MPO) if the amount of payment exceeds taka sixteen thousand per month;(za) 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.”।

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Ordinance No. XXXVI of 1984 এর section 184F এর সংশোধন

৬২। উক্ত Ordinance এর section 184F এর “tax on income and exemption of tax thereof” শব্দগুলির পরিবর্তে “the imposition and the collection of tax, the exemption of any income from tax, the reduction of the rate of tax, the calling for any information for the purpose of taxation, and the protection of information under this Ordinance” শব্দগুলি ও কমাগুলি প্রতিস্থাপিত হইবে।

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Ordinance No. XXXVI of 1984 এ নূতন section 185A এর সন্নিবেশ

৬৩। উক্ত Ordinance এর section 185 এর পর নিম্নরূপ নূতন section 185A সন্নিবেশিত হইবে, যথা:-“185A. Power to issue circular, clarification, etc.-The Board may, by order, issue circular, clarification, explanation and directives relating to the scope and application of any provision under this Ordinance and the rules and orders made thereunder.”।

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

৬৪। উক্ত Ordinance এর THE THIRD SCHEDULE এর paragraph 10A এর sub-paragraph (2) এর “cellular mobile phone operator” শব্দগুলির পর “or any other licence fee, paid by any other company engaged in providing specialized services, if such licence is integral to the operation of the company” শব্দগুলি সংযোজিত হইবে।

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

৬৫। উক্ত Ordinance এর THE SIXTH SCHEDULE এর PART A এর-(ক) paragraph 21 এর sub-paragraph (d) এর পরিবর্তে নিম্নরূপ sub-paragraph (d) প্রতিস্থাপিত হইবে, যথা:-(d) a workers participation fund established under বাংলাদেশ শ্রম আইন, ২০০৬ (২০০৬ সনের ৪২ নং আইন) to any person not exceeding fifty thousand taka, notwithstanding anything contained in any other law for the time being in force regarding tax exemption of such payment;”;(খ) paragraph 32A এর পরিবর্তে নিম্নরূপ paragraph 32A প্রতিস্থাপিত হইবে, যথা:“32A. Any sum or aggregate of sums received as interest from pensioners’ savings certificate where the total accumulated investment at the end of the relevant income year in such certificate does not exceed taka five lakh.”;(গ) paragraph 33 এর-(অ) Proviso এর “section 75(2)(C)” শব্দগুলি, সংখ্যাগুলি ও বন্ধনীগুলির পরিবর্তে “section 75” শব্দ ও সংখ্যা প্রতিস্থাপিত হইবে;(আ) Explanation এর “E-commerce and Online Shopping, document conversion, imaging and archiving” শব্দগুলি ও কমার পরিবর্তে “document conversion, imaging and archiving including digital archiving of physical records” শব্দগুলি প্রতিস্থাপিত হইবে;(ঘ) paragraph 39 এর “thirty lakh” শব্দগুলির পরিবর্তে “thirty six lakh” শব্দগুলি প্রতিস্থাপিত হইবে।

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আয়কর

৬৬। (১) উপ-ধারা (৩) এর বিধানাবলী সাপেক্ষে, ২০১৬ সালের ১ জুলাই তারিখে আরদ্ধ কর বৎসরের জন্য কোন কর নির্ধারণের ক্ষেত্রে এই আইনের তফসিল-২ এর প্রথম অংশে নির্দিষ্ট কর হার অনুযায়ী আয়কর ধার্য হইবে।(২) যে সকল ক্ষেত্রে Income-tax Ordinance, 1984 (Ord. No. XXXVI of 1984).এর (লটারী আয় সংক্রান্ত) প্রযোজ্য হইবে সে সকল ক্ষেত্রে আরোপণযোগ্য কর উক্ত অনুসারেই ধার্য করা হইবে, কিন্তু করের হার নির্ধারণের ক্ষেত্রে উপ-ধারা (১) এর বিধান প্রয়োগ করিতে হইবে।(৩) এর অনুসারে কর কর্তনের নিমিত্ত তফসিল-২ এ (আয়কর হার সংক্রান্ত) বর্ণিত হার ২০১৬ সালের ১ জুলাই তারিখে আরদ্ধ এবং ২০১৭ সালের ৩০ জুন তারিখে সমাপ্য বৎসরের জন্য প্রযোজ্য হইবে।(৪) এই ধারায় এবং এই ধারার অধীন আরোপিত আয়কর হারের উদ্দেশ্যে ব্যবহৃত “মোট আয় বলিতে এর বিধান অনুসারে নিরূপিত মোট আয় বুঝাইবে।

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সারচার্জ

৬৭। সারচার্জ।– এর আওতায় ২০১৬ সালের ১ জুলাই হইতে আরদ্ধ কর বৎসরের জন্য কোন কর নির্ধারণের ক্ষেত্রে তফসিল-২ এর দ্বিতীয় অংশে নির্দিষ্ট হার অনুযায়ী সারচার্জ ধার্য হইবে।

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১৯৯১ সনের ২২ নং আইনের ধারা ৯ এর সংশোধন

৬৮। মূল্য সংযোজন কর আইন, ১৯৯১(১৯৯১ সনের ২২ নং আইন), অত:পর উক্ত আইন বলিয়া উল্লিখিত, এর ধারা ৯ এর-(ক) উপ-ধারা ১ এর দফা (ঙ) এ উল্লিখিত “জেনারেটর ইত্যাদি ক্রয় বা মেরামতকরণ, স্থাপত্য পরিকল্পনা ও নকশা, যানবাহন, ইত্যাদি ভাড়া বা লীজ গ্রহণ, ইত্যাদির” শব্দগুলি ও কমাগুলির পরিবর্তে “জেনারেটর ক্রয় বা মেরামতকরণ, স্থাপত্য পরিকল্পনা ও নকশা, যানবাহন ভাড়া বা লীজ গ্রহণ এবং উহাদের” শব্দগুলি ও কমাগুলি প্রতিস্থাপিত হইবে;(খ) উপ-ধারা (২) এ উল্লিখিত “গৃহীত রেয়াত নাকচ করিয়া চলতি হিসাব বা দাখিলপত্রে প্রয়োজনীয় সমন্বয় সাধনের নির্দেশ দিতে পারিবেন” শব্দগুলির পরিবর্তে “গৃহীত রেয়াত নাকচ করিবার লক্ষ্যে কারণ দর্শানের নোটিশ জারি করিয়া এবং শুনানির সুযোগ প্রদান করিয়া চলতি হিসাব বা দাখিলপত্রে প্রয়োজনীয় সমন্বয় সাধন করিতে পারিবেন অথবা সমন্বয় সাধন করিবার নির্দেশ দিতে পারিবেন” শব্দগুলি প্রতিস্থাপিত হইবে;(গ) উপ-ধারা (২ক) এ দুইবার উল্লিখিত “নির্দেশের শব্দের পরিবর্তে উভয় স্থানে “সিদ্ধান্তের” এবং “নির্দেশ” শব্দের পরিবর্তে “সিদ্ধান্ত” শব্দ প্রতিস্থাপিত হইবে; এবং(ঘ) উপ-ধারা (২খ) এ উল্লিখিত “পনের” শব্দের পরিবর্তে “ত্রিশ” শব্দ প্রতিস্থাপিত হইবে এবং “এবং উক্ত কর্মকর্তার অনুরূপ কোন আদেশ চূড়ান্ত হইবে” শব্দগুলি বিলুপ্ত হইবে।

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১৯৯১ সনের ২২ নং আইনের ধারা ১৫ এর সংশোধন

৬৯। উক্ত আইনের ধারা ১৫ এর উপ-ধারা (২) এর শর্তাংশের পরিবর্তে নিম্নরূপ শর্তাংশ প্রতিস্থাপিত হইবে, যথা:-“তবে শর্ত থাকে যে, একই মালিকানাধীন নিকটবর্তী একাধিক সহযোগী প্রতিষ্ঠান থাকিলে এবং উহাদের সকল হিসাবপত্র একত্রে সংরক্ষণ করা হইলে উহাদের জন্য একটি নিবন্ধন করা যাইবে:আরও শর্ত থাকে যে, যদি কোন ব্যক্তি দুই বা ততোধিক স্থান হইতে তাহার করযোগ্য পণ্যের উৎপাদন, সরবরাহ বা সেবা প্রদান বা আমদানি বা রপ্তানি ব্যবসা পরিচালনা করেন এবং সকল হিসাব-নিকাশ একত্রে সংরক্ষণ করেন, তাহা হইলে তিনি, স্বেচ্ছায়, বিধি দ্বারা নির্ধারিত পদ্ধতিতে কেন্দ্রীয়ভাবে নিবন্ধিত হইতে পারিবেন।”।

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১৯৯১ সনের ২২ নং আইনের ধারা ৪১গ এর সংশোধন

৭০। উক্ত আইনের ধারা ৪১গ এর উপ-ধারা (২) এর পরিবর্তে নিম্নরূপ উপ-ধারা (২) প্রতিস্থাপিত হইবে, যথা:-“(২) উপ-ধারা (১) এ যাহা কিছুই থাকুক না কেন, জালিয়াতি বা ফৌজদারি অপরধ সংক্রান্ত মামলা এবং জনস্বার্থে সাধারণ বিচারিক প্রক্রিয়ায় নিষ্পত্তি হওয়া প্রয়োজন, এইরূপ গুরুত্বপূর্ণ আইনগত বিষয় বা উহার ব্যাখ্যা সম্পর্কিত বিরোধসমূহ এই আইনের অধীন বিকল্প বিরোধ নিষ্পত্তি প্রক্রিয়ার আওতা বহির্ভূত হইবে।”।

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১৯৯১ সনের ২২ নং আইনের ধারা ৪১ঙ এর সংশোধন

৭১। উক্ত আইনের ধারা ৪১ঙ এর উপ-ধারা (৩) এর উল্লিখিত “১০ (দশ)” সংখ্যা, বন্ধনী ও শব্দের পরিবর্তে “২০ (বিশ)”সংখ্যা, বন্ধনী ও শব্দ প্রতিস্থাপিত হইবে।

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১৯৯১ সনের ২২ নং আইনের ধারা ৪১ছ এর সংশোধন

৭২। উক্ত আইনের ধারা ৪১ছ এর উপ-ধারা (২) এর উল্লিখিত “৬০ (ষাট)” সংখ্যা, বন্ধনী ও শব্দের পরিবর্তে “৫০ (পঞ্চাশ)”সংখ্যা, বন্ধনী ও শব্দ প্রতিস্থাপিত হইবে।

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১৯৯১ সনের ২২ নং আইনের দ্বিতীয় তফসিলের সংশোধন

৭৩। উক্ত আইনের দ্বিতীয় তফসিলের অনুচ্ছেদ ৫ এর দফা (গ) এর প্রান্তস্থিত দাঁড়ির পরিবর্তে প্রতিস্থাপিত হইবে এবং অত:পর নিম্নরূপ নূতন দফা (ঘ) সংযোজিত হইবে, যথা:-“(ঘ) অ্যাম্বুলেন্স সেবা (রোগী ও লাশ পরিবহনের কাজে নিয়োজিত)।”।

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১৯৯১ সনের ২২ নং আইনের তৃতীয় তফসিলের প্রতিস্থাপন

৭৪। উক্ত আইনের তৃতীয় তফসিলের পরিবর্তে নিম্নরূপ তৃতীয় তফসিল প্রতিস্থাপিত হইবে, যথা:-

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Footnotes