Income Tax Manual Part-II – Rule 11-20

Income Tax Manual Part-II – Contents

[11]Deleted F.A. 2016

11A. Form of certificate under section 53(A) of the Ordinance.-

  1. The certificate under section 53A (3) of the Ordinance shall be issued by the Deputy Commissioner of Taxes in the following form:-
  2. Certificate under section 53A (3) of the Income Tax Ordinance, 1984 (XXXVI of 1984)

  3. To……………………………………………(owner of house property)
  4. Address …………………………………………………………………………
  5. Certificate that to the best of my belief for the assessment year (s)………….Mr/Mrs./Miss ……………………. owner of house property situated at ……………………… is not likely to have any assessable income classifiable under the head “Income from house property” ……………………………………… is/is likely to be exempted from payment of income tax under paragraph 14 of Part A of the SIXTH SCHEDULE to the Income Tax Ordinance, 1984 (XXXVI of 1984) in respect of income from the said property. I, therefore, (authorize the tenant or tenants/name of the tenant) of the said property not to deduct tax at the time of payment of rent to the owner up to the month of …………….19……………..or until this certificate is cancelled.
  6. Signature……………..…………..

    Date………………………………….

    Address……………….……………

    Circle…….……………….…………

    Place…….………………..…………

12. Particulars to be furnished by persons making deductions at source.—

  1. The person making deductions in accordance with the provisions of sections 49 (1) (g),54 and 56 shall, at the time of deduction, send to the Deputy Com­missioner of Taxes concerned a statement showing the following particulars:
  2. (1) Name and address of the non-resident on whose behalf the tax is deducted.
  3. (2) The date of payment and, in the case of dividend, the date of the declaration of the dividend by the company.
  4. (3) The nature of payment.
  5. (4) The amount paid—
    1. (a) in the case of interest, the rate per cent, per annum, the period for which the interest has been paid and the amount on which the interest had been computed,
    2. (b) in the case of dividend, the amount before deducting tax.
  6. (5) The amount of income tax deducted.

13. Time limit for payment of tax deducted at source.—

  1. [All sums deducted or collected in accordance with the provisions of Chapter VII of the Ordinance shall be paid to the credit of the Government as follows-
  2. Time of deduction or collection Date of payment to the credit of the Government
    (a) in case of deduction or collection made in any month from July to May of a year Within two weeks from the end of the month in which the deduction or collection was made
    (b) in case of deduction or collection made in any day from the first to the twentieth day of June of a year Within seven days from the date in which the deduction or collection was made
    (c) in case of deduction or collection made in any other dates of the month of June of a year The next following day in which the deduction or collection was made:


    Provided that where the deduction or collection was made in the last two working days of the month of June of a year, the payement shall be made to the credit of Government on the same day on which the deduction or collection was made.] Subs F. A. 2016

14. Manner of payment of tax deducted at source.—

  1. [(1) The person responsible for making deduction or cooection of tax under Chapter VII of the Ordinance shall pay the amount of tax so deducted or collected to the credit of the Government within the time specified in rule 13 by-
    (a)remitting it through an income tax challan into the Bangladesh Bank or the Sonali Bank, as the case may be; or
    (b)transferring the amount electronically in the manner as specitied by the Board

  2. (2) The Board may, by notification in the official Gazette, specitfy the manner in which the tax deducted or collected at source shalll be paid or be electronically transferred to the credit of the Government.] Subs F. A. 2016

[15.]Deleted F. A. 1993

16. Deduction of tax from payment to contractors, etc.,—The rate of deduction of income tax under section 52 shall be the following-

  1. [(a)subject to clause(c), in case of a payment made against the execution of a contract as mentioned in clause (a) of sub-section (1) of section 52, the deduction on payment shall be at the following rate-

  2. Sl. No. Amount Rate of Deduction of tax
    1. Where base amount does not exceed taka 2 lakh Nil
    2. Where base amount exceeds taka 2 lakh but does not exceed taka 5 lakh 1%
    3. Where base amount exceeds taka 5 lakh but does not exceed taka 10 lakh 2%
    4. Where base amount exceeds taka 10 lakh but does not exceed taka 25 lakh 3%
    5. Where base amount exceeds taka 25 lakh but does not exceed taka 1 crore 4%
    6. Where base amount exceeds taka 1 crore but does not exceed taka 5 crore 5%
    7. Where base amount exceeds taka 5 crore but does not exceed taka 10 crore 6%
    8. Where base amount exceeds taka 10 crore 7%

  3. (b) Subject to clause (c), in case of a payment for
    (i) supply of goods; or
    (ii) manufacture, process or conversinon; or
    (iii) printing, packaging or binding;

  4. the deduction on payment shall be at the following rate-


  5. Sl. No. Amount Rate of Deduction of tax
    1. where base amount does not exceed taka 20 lakh 3%
    2. Where base amount exceeds taka 20 lakh but does not exceed taka 1 crore 4%
    3. Where base amount exceeds taka 1 crore 5%;

  6. (c) the rate of deduction from the following classes of persons shall be-
  7. Sl. No. Amount Rate of Deduction of tax
    1 In case of oil supplied by oil marketing companies-
    (a)Where the payment does not exceed taka 2 lakh
    Nil
    (b) Where the payment exceeds taka 2 lakh 0.60%
    2 In case of oil supplied by dealer or agent (excluding petrol pump station) of oil marketing companies, on any amount 1%
    3 In case of supply of oil by any company engaged in oil refinery, on any amount 3%
    4 In case of company engaged in gas transmission, on any amount 3%
    5 In case of company engaged in gas distribution, on any amount 3%
  8. 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 makintg the payment:
    Provided further that where the Board, on an application made in this behalf, gives a certificate in writing that the person to whom the deduction is to be made under this rule is otherwise exempted from tax or subject to a reduced rate of tax in any income year under any provision of this Ordinance, the payment referred to in this rule shall be made without any deduction or with deduction at a lesser rate, as the case may be, for that income year.] Subs F. A. 2016

[17]Deleted F.A. 2015
17A. Collection of tax from importers.—

  1. [For the purpose of making collection of tax under section 53 of the Ordinance, the Commissioner of Customs or any appropriate officer shall collect tax in the case of any import of goods at the following rate :
  2. (a) five per cent on the value of the imported goods in case of import of goods excluding the goods mentioned in clause (b) and clause(c);
  3. (b) two per cent on the value of the imported goods in the case of
    import of goods specified below:-
  4. (1) Petroleum oils and oils obtained from bituminous minerals, crude (H.S Code: 2709.00.00);
  5. (2) Motor spirit of H.B.O.C Type (H.S Code 2710.12.11);
  6. (3) Other motor spirits, including aviation spirit (H.S Code 2710.12.19);
  7. (4) Spirit type jet fuel (H.S code 2710.12.20);
  8. (5) White spirit (H.S Code 2710.12.31);
  9. (6) Naphtha (H.S Code: 2710.12.32);
  10. (7) Other (H.S Code 2710.12.39);
  11. (8) J.P. 1 kerosene type jet fuels (H.S code 2710.12.41);
  12. (9) J.P. 4 kerosene type jet fuels (H.S code 2710.12.42);
  13. (10) Other kerosene type jet fuels (H.S code 2710.12.43);
  14. (11) Other kerosene (H.S code 2710.12.49);
  15. (12) Other medium oils and preparations (H.S code 2710.12.50);
  16. (13) Light diesel oils (H.S code 2710.12.61);
  17. (14) High-speed diesel oils (H.S code 2710.12.62);
  18. (15) Other (H.S code 2710.12.69);
  19. (16) Furnace oil (H.S code 2710.19.11);
  20. (17) Other (H.S code 2710.19.19);
  21. (18) Propane (H.S. Code 2711.12.00);
  22. (19) Butanes (H.S. Code 2711.13.00);
  23. (20) Petroleum bitumen in Drum (H.S Code 2713.20.10);
  24. (21) Petroleum bitumen in Bulk (H.S Code 2713.20.90);
  25. (22) Raw skins of sheep or lambs, with wool on (H.S. Code 4102.10.00);
  26. (23) Raw pickled skins of sheep or lambs, without wool, not tanned (H.S. Code 4102.21.00);
  27. (24) Raw skins of sheep or lambs, without wool, not pickled, not tanned (H.S. Code 4102.29.00);
  28. (25) Raw hides and skins of reptiles, fresh or preserved, not tanned (H.S. code 4103.20.00);
  29. (26) Other raw hides and skins, fresh or preserved, not tanned, nes (H.S. Code 4103.90.00);
  30. (27) M. S. Rod (H.S. Headings 72.13, 72.14, 72.15);
  31. (28) Angles shapes and sections of iron or non-alloy steel (Heading No. 72.16);
  32. (29) Cellular (Mobile/Fixed wireless) Telephone set (H.S. Code 517.12.10);
  33. (c) taka eight hundred per ton in case of import of—
  34. (i) Ferrous products obtained by direct reduction of iron ore and/or similar forms (H. S Code 7203);
  35. (ii) Ferrous waste of and scrap; remelting scrap ingots of iron or steel (H.S Code 72.04.10.00, 72.04.21.00, 7204.29.00, 7204.30.00, 7204.41.00, 7204.49.00, 7204.50.00);
  36. (iii) Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 72.03) [H.S Code 7206.10.00];
  37. (iv) Semi-finished products of iron or non-alloy steel (Billet) (H.S Code 72.07); or
  38. (v) Vessels and other floating structures for breaking up (H. S Code 8908.00.00):
  39. Provided that this rule shall not apply in the case of import of goods specified below:-
  40. (1) Live pure-bred breeding bovine animals (H.S. Code 0102.21.00, 0102.31.00, 0102.90.10);
  41. (2) Live bovine animals, other than pure-bred breeding (H.S.code 0102.29.00, 0102.39.00, 0102.90.90);
  42. (3) Fowls of the species Gallus domesticus (parent stock one day chick) (H.S. Code 0105.11.10);
  43. (4) Live turkeys weighing <=185g, (parent stock of one day chick) (H.S. Code 0105.12.10);
  44. (5) Live ducks, geese, guinea fowls <=185g (parent stock of one day chick) (H.S. Code 0105.13.10, 0105.14.10, 0105.15.10);
  45. (6) Live trout (Sa1mo trutta, Oncorhynchus mykiss, clarki, aguabonita, gilae, apache.) fry (H.S. Code 0301. 91.10);
  46. (7) Live eels fry (H.S. Code 0301.92.10);
  47. (8) Live carp fry (H.S. Code 0301.93.10);
  48. (9) Other live fish (exc1. trout, eels & carps) fry (H.S. Code 0301.99.10);
  49. (10) Live fry of rock lobster and other sea craw fish (H.S. Code 0306.21.10);
  50. (11) Live fry of lobster (H.S. Code 0306.22.10);
  51. (12) Live fry of crabs (H.S. Code 0306.24.10);
  52. (13) Live fry of shrimps and prawns (H.S. Code 0306.26.10,0306.27.10);
  53. (14) Live fry of crustaceans cons., nes (H.S. Code 0306.29.10);
  54. (15) Glands including pituitary glands (H.S. Code 0510.00.10);
  55. (16) Bovine semen (H.S. Code 0511.10.00);
  56. (17) Products of fish, crus., molluscs, other aquatic, invertebrates,dead animals of chapter 3 (H.S. Code 0511.91.00);
  57. (18) Animal products, nes; dead animals of chapter 1, unfit for human consum. (H.S. Codes 0511.99.10, 0511.99.90);
  58. (19) Dormant bulbs, tubers rhizomes (H.S. Code 0601.10.00);
  59. (20) Bulbs, tubers rhizomes in growth or flower; chicory plants and roots (H.S. Code 0601.20.00);
  60. (21) Unrooted cuttings and slips of plants (H.S. Code 0602.10.00);
  61. (22) Trees, shrubs, bushes, grafted or not, of kind bearing edible fruit or nuts (H.S. Code 0602.20.00);
  62. (23) Rhododendrons and azaleas, grafted or not (H.S. Code:0602.30.00);
  63. (24) Roses, grafted or not (H.S. Code 0602.40.00);
  64. (25) Seed potatoes, wrapped/canned upto 2.5kg (H.S. Code 0701.10.10);
  65. (26) Seed potatoes, others (H.S. Code 0701.10.90);
  66. (27) Onions (Excluding wrapped/canned upto 2.5 kg) other (H.S Code 0703.10.19);
  67. (28) Garlic (Excluding wrapped/canned upto 2.5 kg) other (H.S Code 0703.20.90);
  68. (29) Peas (Pisum sativum) (Excluding wrapped/canned upto 2.5 kg) other (H.S Code 0713.10.90);
  69. (30) Chickpeas (garbanzos) (Excluding wrapped/canned up to 2.5 kg) other (H.S Code 0713.20.90);
  70. (31) Lentils: Other (H.S. Code 0713.40.90);
  71. (32) Dried chilies (H.S. Code 0904.21.10, 0904.21.90);
  72. (33) Ginger (Excluding wrapped/canned upto 2.5 kg) other (H.S.Code 0910.11.90);
  73. (34) Turmeric (curcuma) (Excluding wrapped/canned up to 2.5 kg)other (H.S. Code 0910.30.90);
  74. (35) Durum wheat; wrapped/canned upto 2.5kg (H.S. Code 1001.11.10);
  75. (36) Durum wheat; other (H.S. Code 1001.11.90);
  76. (37) Wheat: wrapped/canned upto 2.5kg (H.S. Code 1001.19.10);
  77. (38) Wheat: other (H.S. Code 1001.19.90);
  78. (39) Maize seeds (H.S. Code 1005.10.10, 1005.10.90);
  79. (40) Rice (H.S. Code 1006.20.00, 1006.30.10, 1006.30.90 and 1006.40.00);
  80. (41) Soyabeans, whether or not broken (Excluding wrapped/canned upto 2.5 kg)(H.S Heading Code 1201.10.90,1201.90.90);
  81. (42) Linseed, whether or not broken (Excluding wrapped/ Canned up to 2.5 kg) (H.S Heading Code 1204.00.90);
  82. (43) Rape or colza seeds (H.S. Code 1205.10.90);
  83. (44) Sunflower seeds (H.S. Code 1206.00.90);
  84. (45) Mustard seeds (H.S. Code 1207.50.90);
  85. (46) Other oil seeds and oleaginous fruits, whether or not broken (Excluding wrapped/canned up to 2.5kg) (H.S Heading Code
  86. (47) Sugar beet seed (H.S. Code 1209.10.00);
  87. (48) Lucerne (alfalfa) seed, of a kind used for sowing (H.S. Code 1209.21.00);
  88. (49) Fescue seed, of a kind used for sowing (H.S. Code 1209.23.00);
  89. (50) Kentucky blue grass seed, of a kind used for sowing (H.S.Code 1209.24.00);
  90. (51) Rye grass seed, of a kind used for sowing (H.S. Code 1209.25.00);
  91. (52) Other seeds of forage plants, of a kind used for sowing nes (H.S. Code 1209.29.00);
  92. (53) Seeds of herbaceous plants cultivated principally for their flowers (H.S. Code 1209.30.00);
  93. (54) Vegetable seed of a kind used for sowing (H.S. Code 1209.91.00);
  94. (55) Other seeds, fruit and spores, of a kind used for sowing, nes (H.S. Code 1209.99.00);
  95. (56) Crude soyabean oil (H.S. Code 1507.10.00);
  96. (57) Refined soyabean oil (H.S. Code 1507.90.10 and H.S. Code 1507.90.90);
  97. (58) Crude palm oil (H.S. Code 1511.10.10, 1511.10.90);
  98. (59) Other including refined palm oil (H.S. Code 1511.90.90) ;
  99. (60) Refined sunflower oil (H.S. Code 1512.19.00);
  100. (61) Refined corn oil (H.S. Code 1515.29.00);
  101. (62) Sugar (H.S code 1701.12.00);
  102. (63) Sugar (H.S code 1701.13.00, 1701.14.00);
  103. (64) Sugar (H.S code 1701.91.00);
  104. (65) Sugar (H.S code 1701.99.00);
  105. (66) Flours, meals & pellets, of meat unfit for human consumption; greaves wrapped/canned upto 2.5kg (H.S. Code 2301.10.10);
  106. (67) Flours, meals & pellets, of meat unfit for human consumption:greaves; other (H.S. Code 2301.10.90);
  107. (68) Flours, meals and pellets of fish, etc, unfit for human consumption (H.S. Code 2301.20.10, 2301.20.90);
  108. (69) Brans, sharps and other residues of maize (com) (H.S. Code: 2302.10.00);
  109. (70) Brans, sharps and other residues of wheat (H.S. Code: 2302.30.00);
  110. (71) Rice bran (H.S. Code: 2302.40.10);
  111. (72) Other bran, sharps and other residues (H.S. Code: 2302.40.90);
  112. (73) Brans, sharps and other residues of leguminous plants (H.S.Code: 2302.50.00);
  113. (74) Residues of starch manufacture and similar residues (H.S.Code: 2303.10.00);
  114. (75) Beet (pulp, bagasse and other waste of sugar manufacture(H.S. Code: 2303.20.00);
  115. (76) Brewing or distilling dregs and waste (H.S. Code: 2303.30.00);
  116. (77) Oil-cake and other solid residues, of soyabean oil (H.S. Code: 2304.00.00);
  117. (78) Oil-cake and other solid residues, of ground-nut oil (H.S.Code: 2305.00.00);
  118. (79) Oil-cake and other solid residues of cotton seeds (H.S.Code 2306.10.00);
  119. (80) Oil-cake and other solid residues of linseed (H.S. Code: 2306.20.00);
  120. (81) Oil-cake and other solid residues of sunflower seeds (H.S.Code: 2306.30.00);
  121. (82) Oil-cake and other solid residues of rape or colza seeds of low erucic acid R/C (H.S. Code: 2306.41.00);
  122. (83) Oil-cake and other solid residues of rape or colza seeds, other (H.S. Code: 2306.49.00);
  123. (84) Oil-cake and other solid residues of coconut or copra (H.S.Code: 2306.50.00);
  124. (85) Oil-cake and other solid residues of palm nuts or kernels (H.S.Code: 2306.60.00);
  125. (86) Oil-cake and other solid residues, of other vegetable fats and oils (H.S. Code: 2306.90.00);
  126. (87) Vegetable materials & veg. waste, veg. residues & byproducts, animal feeding. (H.S. Code: 2308.00.00);
  127. (88) Other preparations of a kind used in animal feeding, nes (H.S.Code: 2309.90.10 and 2309.90.90);
  128. (89) Iron ore (H.S Code: 2601.11.00);
  129. (90) Iron ore (H.S code 2601.12.00);
  130. (91) Iron ore (H.S code 2601.20.00);
  131. (92) Iron oxides and hydroxides (H.S Code 2821.10.00)
  132. (93) Magnesium Sulphates (H.S Code 2833.21.00);
  133. (94) Zinc Sulphates (H.S Code 2833.29.10);
  134. (95) Disodium Tetraborate (H.S Code 2840.19.00);
  135. (96) Chemical contraceptive preparation based on hormones on other products of heading 29.37 or on spermicides (H.S. Code 3006.60.00);
  136. (97) Animal or vegetable fertilizers (H.S. Code 3101.00.00);
  137. (98) Urea, whether or not in aqueous solution (H.S. Code 3102.10.00);
  138. (99) Double salts and mixtures of ammonium sulphate and ammonium nitrate (H.S. Code 3102.29.00);
  139. (100) Ammonium nitrate, whether or not in aqueous solution (H.S.Code 3102.30.00);
  140. (101) Mixtures of ammonium nitrate with inorganic non fertilizing substances (H.S. Code 3102.40.00);
  141. (102) Sodium nitrate (H.S. Code 3102.50.00);
  142. (103) Double salts and mixtures of calcium nitrate and ammonium nitrate (H.S. Code 3102.60.00);
  143. (104) Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution (H.S. Code 3102.80.00);
  144. (105) Mineral or chemical fertilizers, nitrogenous including mixtures, nes (H.S. Code 3102.90.00);
  145. (106) Triple superphosphates (H.S. Code 3103.10.20);
  146. (107) Other mineral or chemical fertilizers, phosphatic, nes (H.S.Code 3103.90.00);
  147. (108) Potassium chloride (H.S. Code 3104.20.00);
  148. (109) Fertilizers in packages of a gross weight =<10kg (H.S. Code 3105.10.00);
  149. (110) Mineral or chemical fertilizers with nitrogen, phosphorus and potassium (H.S. Code 3105.20.00);
  150. (111) Other mineral or chemical fertilizers with nitrogen and phosphorus, nes (H.S. Code 3105.59.00);
  151. (112) Mineral or chemical fertilizers with phosphorus and potassium, nes (H.S. Code 3105.60.00);
  152. (113) Other fertilizers, nes (H.S. Code 3105.90.00);
  153. (114) Polyethylene terephthalate (pet chips) in primary forms (H.S.Heading Codes 3907.60.10 and 3907.60.90);
  154. (115) Pulp of wood or of other fibrous cellulosic materials;recovered (waste & scrap) paper or paperboard (Chapter 47,All H.S codes);
  155. (116) Newspaper, journals and periodicals, whether or not illustrated or containing advertising material (Heading 49.02 of FIRST SCHEDULE of Customs Act, 1969);
  156. (117) Cotton, not carded or combed and cotton, carded or combed;(H.S. Heading 52.01, 52.03);
  157. (118) Cotton Waste (H.S code 5202.99.10, 5202.99.90);
  158. (119) Synthetic filament tow (acrylic or mod acrylic) imported by (VAT registered Synthetic staple fibre manufacturer (H.S code 5501.30.10);
  159. (120) Synthetic staple fibres, of nylon or other polyamides, not carded, combed/processed (H.S. Codes 5503.11.00 & 5503.19.00);
  160. (121) Synthetic staple fibres, of polyesters, not carded, combed or processed (H.S. Code 5503.20.00);
  161. (122) Acrylic or modacryic synth. staple fibres, not carded, combed or processed (H.S. Code 5503.30.00);
  162. (123) Synthetic staple fibres, of polypropylene, not carded, combed or processed (H.S. Code 5503.40.00);
  163. (124) Synthetic staple fibres, not carded, combed or processed (exl.nyl/po1est./acry/pp) (H.S. Code 5503.90.00);
  164. (125) Artificial staple fibres, of viscose rayon, not carded, combed or processed (H.S. Code 5504.10.00);
  165. (126) Artificial staple fibres, (excluding viscose), not carded,combed or processed (H.S. Code 5504.90.00);
  166. (127) Waste of synthetic fibre, (including nois, yam waste and garnetted stock) (H.S. Code 5505.10.00);
  167. (128) Waste of artificial fibre, (including noils, yam waste and garnetted stock) (H.S. Code 5505.20.00);
  168. (129) Synthetic staple fibres, of nylon or other polyamides, carded,combed or processed (H.S. Code 5506.10.00);
  169. (130) Synthetic staple fibres, of polyesters, carded, combed or processed (H.S. Code 5506.20.00);
  170. (131) Acrylic or modacrylic synthetic staple fibres, carded, combed or processed (H.S. Code 5506.30.00);
  171. (132) Synthetic staple fibres, nes, carded, combed or processed (ex1. nyl./polester/acry) (H.S. Code 5506.90.00);
  172. (133) Artificial staple fibres, carded, combed or processed for spinning (H.S. Code 5507.00.00);
  173. (134) Unworked or simply sawn, cleaved or bruted (H.S code 7102.21.00);
  174. (135) Granules and powders, of pig iron, spiegeleisen, iron or steel (Heading No. 72.05);
  175. (136) Aircraft Engine (H.S code 8407.10.00);
  176. (137) G-Drive engine (H.S. Codes 8407.90.90, 8408.90.90);
  177. (138) Computer printer (H.S. Code 8443.32.10);
  178. (139) Toner cartridge/Inkjet cartridge for computer printer (H.S.Code 8443.99.10);
  179. (140) Other parts for computer printer (H.S.Code 8443.99.20);
  180. (141) Electronic cash register (H.S Code 8470.50.00);
  181. (142) Computer and Computer accessories (All H.S.Code of Heading No. 84.71);
  182. (143) Parts and accessories of Computer (H.S. Code 8473.30.00);
  183. (144) Modem; Ethernet interface card; computer network switch,hub and router (H.S.Code 8517.62.30);
  184. (145) Database, operating systems, development tools (H.S.Code 8523.29.12);
  185. (146) Other magnetic media for computers (H.S.Code 8523.29.90);
  186. (147) Database, operating systems, development tools (H.S. Code 8523. 49.21);
  187. (148) Other computer software (H.S. Code 8523. 49.29);
  188. (149) Optical media for computers (H.S.Code 8523.49.90);
  189. (150) Flash memory card or similar media to be used with computer (H.S.Code 8523.51.10);
  190. (151) Proximity cards and tags (H.S.Code 8523.59.10);
  191. (152) Machineries for telecom sector (H.S. Codes 8517.61.00, 8517.62.10, 8517.62.20, 8525.50.90, and 8525.60.90);
  192. (153) Computer monitor of a kind solely or principally used in an automatic data processing system of heading 84.71 (H.S. Code 8528.41.00);
  193. (154) Computer monitor size not exceeding 22 inch” (H.S. Code 8528.51.10);
  194. (155) Optical fibre cables (H.S.Code 8544.70.00);
  195. (156) Double decker bus run by compressed natural gas (CNG) or any bus having a capacity of forty or more seats run by compressed natural gas (CNG) (H.S. Heading 87.02);
  196. (157) Built-up double decker bus, using CNG as fuel (H.S. Code 8702.90.11);
  197. (158) Invalid chair (H.S. Code 8713.10.00);
  198. (159) Aircraft (H.S code 8802.20.00);
  199. (160) Aircraft (H.S code 8802.30.00);
  200. (161) Aircraft (H.S code 8802.40.00);
  201. (162) Aircraft Parts (Heading 88.03, All H.S codes);
  202. (163) Kidney dialysis machine/Haemodialyser (Artificial Kidney); Baby incubator (H.S code 9018.90.20, 8421.29.20);
  203. (164) Other instruments and appliances: angiographic. cathetere wire, guidy cathetere wire, sheath, baloons, stents. (H.S. Code 9018.90.30);
  204. (165) Other (H.S. Code 9021.29.00);
  205. (166) Artificial joints (H.S. Code 9021.31.00);
  206. (167) Other (H.S. Code 9021.39.00);
  207. (168) Hearing aids, excluding parts and accessories (H.S. Code 9021.40.00);
  208. (169) Specially designed for the use of the blind (H.S. Code 9101.19.10);
  209. (170) Specially designed for the use of the blind (H.S. Code 9101.29.10);
  210. (171) Specially designed for the use of the blind (H.S. Code 9101.91.10);
  211. (172) Specially designed for the use of the blind (H.S. Code 9101.99.10);
  212. (173) Specially designed for the use of the blind (H.S. Code 9102.11.10);
  213. (174) Specially designed for the use of the blind (H.S. Code 9102.19.10);
  214. (175) Specially designed for the use of the blind (H.S. Code 9102.21.10);
  215. (176) Specially designed for the use of the blind (H.S. Code 9102.29.10);
  216. (177) Specially designed for the use of the blind (H.S. Code 9102.91.10);
  217. (178) Specially designed for the use of the blind (H.S. Code 9102.99.10);
  218. (179) Computer printers ribbons (H.S. Code 9612.10.10);
  219. (180) Capital machinery enjoying concessionary rate of import duty;
  220. (181) Triple super phosphates, DAP fertilizer, MOP fertilizer and
    NPK fertilizer, ammonium sulfate, potassium sulfate,
    magnesium sulfate and solubor (boron);

  221. (182) Spares & equipments mentioned in poultry S.R.O”:
  222. Provided further that this rule shall not apply in the case of import
    of the following goods from Bhutan:—
  223. (1) Cabbages, Cauliflowers, kohlrabi, kele and similar edible
    brassicas, fresh or chilled (All H. S. Code under Heading No.
    07.04);

  224. (2) Leguminous vegetables, shelled or unshelled, fresh or chilled
    (All H. S. Code under Heading No. 07.08);

  225. (3) Other vegetables fresh or chilled (All H. S. Code under Heading
    No. 07.09);

  226. (4) Orange (H.S code 0805.10.10, 0805.10.90);
  227. (5) Apples, pears and quinces, fresh (All H. S. Code under Heading
    No. 08.08);

  228. (6) Dried Chillies (H.S. Code 0904.21.10, 0904.21.90);
  229. (7) Cardamoms (H.S code 0908.31.10, 0908.31.90, 0908.32.10,
    0908.32.90);

  230. (8) Ginger (H.S code 0910.11.10, 0910.11.90, 0910.12.10,
    0910.12.90);

  231. (9) Gum Resin (H.S code 1301.90.00);
  232. (10) Fruit juice (tinned or bottled) except pineapple juice, grapefruit
    (All H. S. Code under Heading No. 20.09);

  233. (11) Boulders (H.S code 2516.90.10);
  234. (12) Dolomite (H.S codes 2518.10.00, 2518.20.00, 2518.30.00);
  235. (13) Gypsum (H.S code 2520.10.00);
  236. (14) Limestone (H.S code 2521.00.00);
  237. (15) Calcium carbonate (H. S. Code 2836.50.00);
  238. (16) Wood and Timber (All H.S codes under Heading No. 44.03,
    44.04, 44.05);

  239. (17) Ferro-silicon: containing by weight more than 55% of silicon (H.
    S. Code 7202. 21.00);

  240. (18) Billetes/semi-finished products of iron or non-alloy steel, NES (H. S. Code 7207. 19.00):

    Provided further that where the Board is satisfied that an importer is
    not likely to have any taxable income during any period or the income is
    otherwise exempted from payment of income tax under any provision of
    the Ordinance, it may, on application by such importer, exempt such
    person from payment of tax for the period during which income of such
    importer is not likely to be assessable or is exempted from payment of tax.

    Explanation.— In this rule, the words “value of the imported goods”
    shall mean the value of the imported goods as determined in
    accordance with the provisions of section 25 of the Customs Act, 1969
    (IV of 1969).

  241. ] Subs F. A. 2015

[17B.]Deleted F. A. 2012

[17BB.]Deleted F. A. 2012

17C. Collection of tax income derived on account of account of export of manpower—

  1. For the purposes of making a collection of tax under section 53B of the Ordinance, the Director general, Bureau of manpower, Employment and Training shall, before giving clearance for exporter concerned as advance tax on income on account of such export at the rate of 10% of service charge or fees mentioned in clause (n) and clause (r) respectively, of section 19(2) of the Emigration Ordinance, 1982 (XXIX of 1982).

17D. Collection of tax on sale prices of goods or property sold by public auction-

  1. For the purposes of making a collection of tax under section 53C of the Ordinance, every person making sale, by public auction through sealed tender or otherwise, of any goods or property belonging to a person mentioned in that section shall collect before delivering the possession of the goods or the property, as advance tax from the auction purchaser at the rate of 5% of the sale price.

[17E.]Deleted F. A1988

[17.F] Deleted F. A1988

[17.G]Deleted F. A. 2012

17H. Deduction of tax on interest on saving deposits, fixed deposits and term deposits.—

  1. (1) For the purposes of making deduction of tax under section 53F of the Ordinance, each branch of a scheduled bank including a co-operative bank shall deduct income tax on interest or share of profit on saving deposits or fixed deposits or term deposits at the time of credit or payment of the interest or the share of profit, whichever is earlier, and report the total amount of tax deducted to its head office.
  2. (2) The head office of each such bank shall deposit the total amount of tax deducted by all its branches in the Bangladesh Bank, in lump sum under the head of account 1/1141/0000/0111 -Income Tax- Other than companies, giving particulars as “Deduction of income tax under section 53F of the Income Tax Ordinance, 1984”.
  3. (3) The head office of each bank shall furnish to the Director, Research and Statistics, National Board of Revenue, in each financial year beginning of the 1st July, 1990 a statement in the form given below showing the particulars of tax so deposited;
  4. FORM

  5. Total amount of interest/ share of profit credited/ paid in respect of saving/ term/ fixed deposits/ Amount of tax deposited Challan No./Token No./ Treasury voucher No. and date of deposit. Remarks.
  6. (4) The statement referred to in sub-rule (3) shall be signed by an officer of the bank not below the rank of a General Manager and Furnished to the Director, Research and Statistics, National Board of Revenue so as to reach him as per schedule specified below:-
  7. (a) For tax on interest or share of profit credited or paid during the period from the 1st July to the 30th September. by the 31st October,
    (b) for tax on interest or share of profit credited or paid during the period from the 1st October to 31st December. by the 31st January,
    (c) for tax on interest or share of profit credited or paid during the period from the 1st January to 31st March. by the 30th April
    (d) for tax on interest or share of profit credited or paid during the period from the 1st April to 31st May. by the 30th June,
    (e) for tax on interest or share of profit credited or paid during the period from the 1st June to 30th June. by the 31st July;

[17I.]Deleted

[17II. Collection of tax on transfer of property.-

  1. For the purposes of collection of the income tax under section 53H of the Ordinance, any registering officer responsible for registering any document of a person, under the clause (b), (c) or (e) of sub-section (1) of section 17 of the Registration Act, 1908 (XVI of 1908), shall collect from the person whose right, title or interest is sought to be transferred, assigned, limited or extinguished thereby, and tax shall be collected at the following rate:
  2. (a) Rate of tax for land or land & building located in the following commercial areas:
  3. SL No. Name of the commercial area or areas

    Rate of tax per katha (1.65 decimal)

    1. Gulshan, Banani, Motijheel, Dilkhusha, North South Road, Motijheel Expansion areas and Mohakhali of Dhaka 4% of the deed value or taka 10,80,000/- whichever is higher
    2. Karwan Bazar of Dhaka 4% of the deed value or taka 6,00,000/- whichever is higher
    3. Agrabad and CDA Avenue of Chittagong 4% of the deed value or taka 3,60,000/- whichever is higher
    4. Narayanganj, Banga Bandhu Avenue, Badda, Sayedabad, Postogola and Gandaria of Dhaka 4% of the deed value or taka 3,60,000/- whichever is higher
    5. Uttara Sonargaon Janapath, Shahbag, Panthapath, Banglamotor, Kakrail of Dhaka 4% of the deed value or taka 6,00,000/- whichever is higher
    6. Nababpur and Fulbaria of Dhaka 4% of the deed value or taka 3,00,000/- whichever is higher:
  4. Provided that where any structure, building, flat, apartment or floor space is situated on the land, an additional tax shall be paid at the rate of taka 600/- (six hundred) per square meter or four per cent of the deed value of such structure, building, flat, apartment or floor space, whichever is higher.
  5. (b) Rate of tax for land or land & building located in the following areas:
  6. SL No.

    Name of the area or areas

    Rate of tax per katha (1.65 decimal)

    1. Uttara (Sector 1-9), Khilgaon rehabilitation area (beside 100 feet road), Azimpur, Rajarbagh rehabilitation area (beside bishwa road), Baridhara DOHS, Bashundhara (Block: A–G), Niketon of Dhaka, Agrabad, Halishohar, Panchlaish, Nasirabad, Mehedibag of Chittagong 4% of the deed value or taka 90,000/- whichever is higher
    2. Gulshan, Banani and Baridhara of Dhaka 4% of the deed value or taka 3,00,000/- whichever is higher
    3. Dhanmondi of Dhaka 4% of the deed value or taka 2,40,000/- whichever is higher
    4. Kakrail, Segunbagicha, Bijoynagar, Eskaton, Green Road, Elephant Road, Fakirapool, Arambagh, Maghbazar (within one hundred feet of main road), Tejgaon Industrial Area, Sher-e-Banglanagar Administrative Area, Agargaon Administrative Area, Lalmatia, Mohakhali DOHS, Cantonment of Dhaka and Khulshi of Chittagong 4% of the deed value or taka 1,80,000/- ever is higher
    5. Kakrail, Segunbagicha, Bijoynagar, Eskaton, Green Road, Elephant Road area (outside one hundred feet of main road) of Dhaka 4% of the deed value or taka 1,20,000/- whichever is higher
    6. Green Road (from Road 3 to 8 of Dhanmondi Residential Area of Dhaka) 4% of the deed value or taka 2,40,000/- whichever is higher
    7. Uttara (Sector 10 to 14), Nikunj (south), Nikunj (North), Badda Rehabilitation Area, Ganderia Rehabilitation Area, Syampur Rehabilitation Area, IG Bagan Rehabilitation Area, Tongi Industrial Area of Dhaka 4% of the deed value or taka 60,000/- whichever is higher
    8. Syampur Industrial Area, Postagola Industrial Area and Jurain Industrial Area of Dhaka 4% of the deed value or taka 48,000/- whichever is higher
    9. Khilgaon Rehabilitation Area (beside less than 100 feet road), RajarbaghRehabilitation Area (beside 40 feet and other internal road) of Dhaka 4% of the deed value or taka
    10. Goran (beside 40 feet road) and Hajaribagh Tannery Area of Dhaka 4% of the deed value or taka 30,000/- whichever is higher:
  7. (c) Rate of tax for land or land & building located in the following areas:
  8. Name of the area or areas

    Rate of tax

    1. Within the jurisdiction of Rajdhani Unnayan Kartripakya (RAJUK) and Chittagong Development Authority (CDA) except areas specified in schedule (a) and (b) 4% of deed value
    2. Within the jurisdiction of Gazipur, Narayanganj, Munshiganj, Manikganj, Narsingdi, Dhaka and Chittagong districts [excluding Rajdhani Unnayan Kartripakya (RAJUK) and Chittagong DevelopmentAuthority (CDA)], and within any City Corporation (excluding Dhaka South City Corporation and Dhaka North City Corporation) and Cantonment Board 3% of deed value
    3. Areas within the jurisdiction of a paurasabha of any district headquarter 3% of deed value
    4. Areas of any other Pauroshova 2% of deed value
    5. Any other area not specified in schedule (a), (b) and (c) 1% of deed value.

    ]Added F. A. 2014

[17J.]Deleted F. A.1999

18. Issuance of certificate, etc. of tax deduction and collection.-

    [
  1. (1) Where any payment is made which constitutes the income of the payee classifiable under the head “Salaries”, not being salaries paid by the Government, the certificate of deduction of tax under section 58 shall be issued specifying the following information:
  2. (i) the name and address of the person or the authority paying such amount;
    (ii) the period for which the payment is made;
    (iii) Name and designation and TIN of the employee;
    (iv) the breakdown of payment (such as the amount of basic salary, various allowances and other payments);
    (v) the value of benefits provided;
    (vi) the amount of tax deduction requried under section 50;
    (vii) any other relevant information relating to computation of income, rebate or tax;
    (viii) the amount of tax deducted at source;
    (ix) the particulars, in the proforma given below, of the payment of deducted tax to the credit of the Govermment;
  3. Sl Challan* Number Challan date Bank Name Total amount in the challan৳ Amount relatinng to this certificate৳ Remarks
    1
    2
    Total
    In words:
  4. *if payment is made in any other mode specified by the Board, provide information relevant to that made.
    (x) name, designation and signature, along with date, of the person issuing the certificate.
    (2) Where any tax is deducted under any section other than section 50, the certificate of deduction of tax under section 58 shall be issued in the following manner:
  5. (Name and address of the person or the office of the person issuing the certificate)

    (office letterhead may be used)

    Certificate of deduction of tax

    [section 58 of the Income Tax Ordinace, 1984(XXXVIof 1984]

    No.

    Date

    1 Name of the payee
    2 Address of the payee
    3 Does the payee have a Twelve-digit TIN? Yes No
    4 Twelve-digit TIN (if answer of 03 is Yes)
    5 Period for which payment is made From (date) to (date)

    06. Particulars of the making of payment and the deduction of tax (add lines if necessary)

  6. Sl Date of payment Description of payment Section Amount of payment ৳ Amount of tax deducted৳ Remarks
    1
    2
    Total
  7. 07. Payment of deducted tax to the credit of the Govermment (add lines if necessary)

  8. Sl Challan* Number Challan date Bank Name Total amount in the challan৳ Amount relatindg to this certificate৳ Remarks
    1
    2
    Total
    In words:
  9. *if payment is made in any other mode specified by the Board, provide information relevant to that mode.
    Certified that the information given above is correct and complete.
  10. Name of the person issuing the certificate

    Designation
    TCAN
    Phone & E-mail

    Signature and seal

    Date

    (3) Where any tax is collected under Chapter VII, the certificate of collection of tax under section 58 shall be issued in the following manner:

    (Name and address of the person or the office of the person issuing the certificate)

    (office letterhead may be used)

    Cerfificate of collection of Tax

    [section 58 of the Income Tax Ordinace, 1984(XXXVIof 1984]

    No. Date
    1 Name of the person from whom tax has been collected
    2 Address
    3 Does the person have a Twelve-digit TIN? Yes No
    4 Twelve-digit TIN(if answer of 03 is Yes)

    05. Particulars of tax collection (add lines if necessary)

  11. Sl Date of Collection Description of collection of tax Section Amount of tax collected৳ Remarks
    1
    2
    Total
  12. 06. Payment of collected tax to the credit of the Govermment (add lines if necessary))

  13. Sl Challan* Number Challan date Bank Name Total amount in the challan৳ Amount relatinng to this certificate৳ Remarks
    1
    2
    Total
    In words:
  14. *if payment is made in any other mode specified by the Board, provide information relevant to that mode.
    Certified that the information given above is correct and complete.
  15. Name of the person issuing the certificate

    Designation
    TCAN
    Phone & E-mail

    Signature and seal

    Date

    (4) The proof of the payment of the deducted or colleted tax to the credit of Government shall be furnished along with the certificate mentioned in this rule.

    (5) The certificate of deduction or collection shall be issued within two weeks of the month following the month in which the deduction was made or whthin such time as is convenient for the discharge his tax liability of person for whom tax has been deducted or collected.

    (6) The Board may specify that in certain cases a bill of entry, a registration deed, an instrument of payment or other documents containing the particulars of deduction or collection shall be treated as a certificate of deduction or collection.

    (7) where a deduction or collection is made a monthly statement, in the proforma given below, shall be sent by the person making the deduction or collection to the income tax authorities specified by the Board by the twentieth day of the month following the end of the month in which the deduction or collection is made:

    Statement of Tax Deducted or Collected under Chapter VII

    of the Income Tax Ordinance, 1984(XXXVI of 1984)

    For the month of:
    Name of the person or the office of the person by whom tax was deducted or collected:
    Address:

  16. Particulars of the Person from whom tax is deducted/collected
    Sl. No. Name Address TIN
    1 2 3 4 5 6
  17. Section Amount of tax deducted/collected Payment to the credit of the Government Remarks
    Challan* No Chllan Date Bank Name Amount
    7 8 9 10 11 12 13
  18. *if payment is made in any other mode specified by the Board, provide information relevant to that mode
    Signature and Seal

    Name
    Designation
    TCAN
    phone & E-mail
    Date of Signature
    (8) The statement under sub-rule (7) shall not be applicable for a deduction from a source under the head “Salaries

    ] Subs F. A. 2016

    19. Company to furnish a statement regarding payment of dividend.—

    1. (1) An annual statement shall be furnished by the principal officer of a company under section 110 of the Ordinance in respect of a dividend or aggregate dividends if the amount thereof exceeds one taka in the case of a shareholder which is a company and in respect of a dividend or aggregate dividends if the amount thereof exceeds taka [20,000]Subs F. A. 2014 in the case of any other shareholder.
    2. (2) The annual statement to be furnished by the principal officer of the company under sub-rule (1) shall be in the following form and verified in the manner indicated therein and shall be delivered to the Deputy Commissioner of Taxes who assesses the company:—
    3. Statement under section 110 of the Income Tax Ordinance, 1984 (XXXVI of 1984),

    4. for the year ending on the 30th June, ………

    5. Name of Company………………………………………Address of Company……………………………………..
    6. Resident Shareholders/Non-Resident Shareholders.

    7. SI.No. Name ofshareholder. Addressof shareholder. Date ofdeclarationof dividends NatureofdividendInterim/

      Final.

      Number anddescriptionofshares

      held by

      the

      shareholder

      Amount ofdividendpaidor distributed. Amount oftax,if any,deducted

      from

      such

      dividend

      Remarks
      1 2 3 4 5 6 7 8 9
    8. I, ………………………………………………… the Principal Officer of the company, hereby certify that the above statement contains a complete list of:—
    9. (1) the resident/non-resident shareholders which are companies and to whom a dividend was distributed in the year ending on the 30th June, ……, and
    10. (2) other resident/non-resident shareholders of the company to whom a dividend or aggregate dividends exceeding taka 25,000 was or were distri­buted in the year ending on the 30th June,…….
    11. Date………………………………. Signature……………………………….
    12. Notes:-
    13. Separate form should be used for resident and non-resident shareholders.

    20. Statement regarding payment of interest other than interest on securities .—

    1. (1) An annual statement shall be furnished under section 109 by the person responsible for paying interest not being interest on securities in respect of amounts of interest or aggregate interest exceeding taka 15,000.
    2. (2) The annual statement under section 109 shall be in the following form and verified in the manner indicated thereon and shall be delivered —
      1. (i) in the case of a company, by the principal officer thereof to the Deputy Commissioner of Taxes having jurisdiction for the time being to assess the company; and
      2. (ii) in other cases, by the person responsible for the payment of the interest to the Deputy Commissioner of Taxes having jurisdiction over the area in which he resides, or the Deputy Commissioner of Taxes who has jurisdiction to assess him, as the case may be.
    3. Statement under section 109 of the Income Tax Ordinance, 1984 (XXXVI of 1984) regarding payment of interest (not being interest on securities) for the year ending on the 30th June, 19……….
    4. Name of the payer………………………………………………………………………
    5. SI.No. Name ofpayee. Addressof payee. Whetherthe payee is Resident/ Noresident. Date ofpayment Amountofinterestor

      aggre­gate

      interest.

      Amountof tax, ifany, deducted therefrom. Remarks.
      1 2 3 4 5 6 7 8
    6. I, ………………………………., the Principal Officer of……………………………. hereby certify that the above statement contains a complete list of persons to whom interest or aggregate interest exceeding taka 5,000 was paid during the year ending on the 30th June, …………
    7. Date ………………………. Signature……………………………Designation………………………..

  1. [fees for services rendered by doctors under section 52G,]Deleted F. A 2008
  2. [other than private limited company, as defined in the Companies Act, 1913 (VII of 1913) or কোম্পানী আইন, ১৯৯৪ (১৯৯৪ সনের ১৩ নং আইন)]Deleted F. A 2000
  3. [(191) Other (H.S. Code 9021.39.00);]Deleted F. A 2011
  4. [15. Prescribed arrangements for deduction of tax from dividends.-
    1. The arrangements referred to in section 54(1) to be made by a company shall be as follows:—
    2. (1) the share register of the company for all shareholders shall be regu­larly maintained at the principal place of business within Bangladesh;
    3. (2) the general meeting for passing the accounts of the income year and for the declaration of any dividends in respect thereof shall be held at a place within Bangladesh; and
    4. (3) the dividends declared, if any, shall be payable only within Bangladesh to all shareholders.] Deleted F. A 1993
  5. [17B. Deduction of tax from income from house property.-
    1. For the purposes of making a deduction of tax under section 53A of the Ordinance, every person mentioned in that section who is responsible for making any payment to the owner of a house property on account of house rent shall deduct an amount calculated on such payment at the rates laid down in the schedule below:
    2. The Schedule

    3. SlNo Amount ofpayment Rate of Deduction of tax at the time of making payments
      1. Where the monthly payment does not exceed taka 20,000 (twenty thousand) Nil.
      2. Where the monthly payment exceeds taka 20,000 (twenty thousand) but does not exceed taka 40,000 (forty thousand). 3%
      3. Where the monthly payment exceeds taka 40,000 (forty thousand). 5%
    4. ] Deleted 2012 F.A
  6. [17BB. Deduction of tax form income from house property.-
    1. For the purposes of making a deduction of tax under section 53j of the Ordinance, every person mentioned in that section who is responsible for making any payment to the owner of a house property on account of house rent shall deduct an amount calculated on such payment at the rates laid down in the schedule below:
    2. The Schedule
    3. SlNo Amount ofpayment Rate of Deduction of tax at the time of making payments
      1. Where the monthly payment does not exceed taka 15,000 (fifteen thousand) Nil.
      2. Where the monthly payment exceeds taka 15,000 (fifteen thousand) but does not exceed taka 30,000 (thirty thousand). 3%
      3. Where the monthly payment exceeds taka 30,000 (thirty thousand). 5%
    4. ] Deleted F. A. 2012
  7. [17E. Deduction of tax from payment to film actors and actresses.—
    1. For the purposes of making of deduction of tax under section 53D of the Ordinance, every person responsible for making any payment including a payment by way of an advance to a film actor or actress on account of acting in any film, shall at the time of making such payment, deduct tax on the amount so payable at the rate of 5 percent.]Deleted F. A1988
  8. [17F. Deduction of tax from travel agency commission.—
    1. For the purposes of making a deduction of tax under section 52(1) of the Ordinance, every airline shall deduct or collect from every travel agent an amount calculated at the rate of 3 percent of the commission payable on the sale of ticket or receipt for carrying of cargo.] Deleted 1988
  9. [17G. Deduction or collection at source from commission or fees.-
    1. For the purposes of making a deduction or collection of tax under section 53E of the Ordinance, every person being a corporation, body or authority established by or under any law, including any company or enterprise owned, controlled or managed by it, or a company registered under the Companies Act, 1913 (VII of 1913), which makes any payment to any distributor or to any other person by way of commission or fees for distribution or marketing of any of the following goods manufactured by it, shall deduct or collect at the time of credit of such commission or fees or at the time of payment thereof, whichever is earlier, as advance tax an amount on the commission or the fees, as the case may be, at the rate of 5 percent, namely:
    2. (a)Cigarette;
    3. (b)Light beverage;
    4. (c)Radio;
    5. (d)Television;
    6. (e)Electric bulb;
    7. (f)Paper;
    8. (gNewsprint;
    9. (h)Glass sheet;
    10. (i)Motor cycle;] Deleted 1989
  10. [17I.Collection of tax on transfer of property.—
    1. For the purposes of collection of income tax under section 53H of the Ordinance, the Register, the Sub-Registrar of any other person responsible for registering any document of a person, under the provisions of clause (b), (c) or (e) of sub-section (1) of section 17 of the Registration Act, 1908 (XVI of 1908), shall collect from the person whose right, title or interest is sought to be transferred, assigned limited or extinguished thereby at the time of registration of such document, income tax at the rate of five percent on the value of the property to which the document relates and on which stamp duty is chargeable under the Stamp Act, 1899 (Act No. II of 1899).
    2. Provided that in case of transfer of any non-agriculture land valued at a sum exceeding one lakh taka situated out side the jurisdiction of any City Corporation, Paurashava or Cantonment Board, income-tax shall be deducted at the rate of five percent upto 31st August, 2009 and one percent from 1st September, 2009 on the value of the property to which the document relates.] Deleted
  11. [17J.Collection of tax from exporters.—
    1. For the purpose of making the collection of tax from exporters under section 53(I) of the Ordinance, the bank through which the exporters receive payment on account of export of goods shall collect an amount at the rate one-fourth of one percent of the value of the exported goods as tax payable under the said section 53(I).
    2. Provided further that this rule shall not apply in the case of export of goods specified below:
      1. (a)Jute Hessian, sacking and carpet backing;
      2. (b)fresh fruits and vegetables;
      3. (c)poultry and eggs; and
      4. (d)handicrafts;
    3. Provided further were a person is the owner of an industrial undertaking enjoying tax exemption under section 45 of the Ordinance and it an exporter of goods produced by that undertaking, the Board may, on an application made by such person, exempt him from payment of tax under this rule
    4. Explanation- In this rule, the expression, “value of the exported goods” shall mean the value of the exported goods as determined in accordance with the provisions of section 25(4) of the Customs Act, (IV of 1969).] Deleted F. A.1999
    5. [(155) Silver bullion (H. S. Codes 7106.91.00, 7106.92.00);
    6. (156) Gold bullion (H. S. Code 7108.12.00, 7108.13.00);Deleted by F. A.2014]
    7. [17. Deduction of tax from indenting commission.
      1. (1)The authority making any payment or the Bangladesh Bank or any scheduled bank through which remittance of indenting commission is received shall, for the purpose of making a deduction of tax under section 52(1), deduct or collect an amount calculated at the rate of three and half per cent on the total receipts of commission.
      2. (2)The authority making any payment or the Bangladesh Bank or any scheduled bank through which remittance of shipping agency commission is received shall, for the purpose of making a deduction of tax under section 52(1), deduct or collect an amount calculated at the rate of five percent on the total receipts of commission.
      3. (3)Any deduction or collection made by the authority making any payment or the Bangladesh Bank or any scheduled bank receiving any commission under this rule shall be deemed to be an advance payment of tax made by the indentor or the shipping agent, as the case may be.

      ] Deleted by F. A. 2015

  12. [11. Form for application for a certificate to deduct tax at a lesser rate, etc.—

    1. (1) The application for a certificate under section 51(2) of the Ordinance shall be made in the following form:—
    2. Application for a Certificate under section 51(2) of the Income Tax Ordinance, 1984 (XXXVI of 1984).

    3. To
    4. The Deputy Commissioner of/Taxes,—————————————————————————————-
    5. Sir,
    6. I……………………of…………………………do hereby declare that to the best of my belief, my total income from interest on securities Will amount to taka……. ……which will be(less than the minimum liable to tax/liable to tax at a rate less than the maximum)
      amount of taka ……………..
    7. I, therefore, request that a certificate may be issued to the person responsi­ble for paying interest on securities particulars of which are given in the Schedule annexed hereto authorising him(not to deduct tax/to deduct tax) at the rate of…………….
      at the time of payment of such interest.
    8. Signature ………………

      Address…………………

      Date……………………..

    9. I hereby declare that I am (resident/non-resident) in Bangladesh and that what is stated in this application is correct.
    10. Yours faithfully,

      Signature ………………….

      Address…………………….

      Date…………………………

    11. Schedule

      1.Description of securities

      2.Number (s) of securities

      3.Date (s) of securities

      4.Amount (s) of securities

      5.Date(s) on which the amount (s) is/are payable

    12. (2) The certificate under section 51 (2) of the Ordinance shall be issue by the Deputy Commissioner of Taxes in the following form :
    13. Certificate under section 51(2) of the

      Income Tax Ordinance, 1984.
      Office of the Deputy Commissioner’ of Taxes

      ………………………….Circle ………………………….

    14. To
    15. ……………………………………………………………………………..

      (Designation)

      Address ………………………………………………………………..

      ……………………………………………………………………………..
      (of paying authority)

    16. Certified that to the best of my belief, the total income of Mr…………………………of……………………..recipient of any payment classifiable under the head “Interest on securities”. will be (less than the minimum liable to tax/liable to tax at a rate less than the maximum).
    17. I, therefore, not to deduct tax authorise you (not to deduct tax/to deduct tax) at the rate of ………… at the time of payment of such interest to the person named in the certificate until the certificate is cancelled.
    18. Signature……………………………..

      Address……………………………….

      Date…………………………………..

      Circle…………………………………..

      Place……………………………………

    ] Deleted by F. A. 2016