Income Tax Manual Part-II – Rule 61-69

Income Tax Manual Part-II – Contents

61. Form of tax clearance and exemption certificate, etc.—

  1. (1) Every application for a tax clearance certificate or an exemption certificate shall be made in the following form:—
  2. Application for a certificate under section 107 of the Income Tax Ordinance, 1984

  3. To
    The Deputy Commissioner of Taxes……………………………………………
  4. Sir,
    I request that a tax clearance an exemption certificate be granted to me. I give below the necessary particulars:—
  5. 1. Name of applicant………………………………..
  6. (in block letters).

  7. 2. Domicile…………………………………………
  8. 3. Present address………………………………..
  9. 4. Permanent address………………………………..
  10. 5. Nature of business or profession in Bangladesh ………..
  11. (if the visit to Bangladesh was made only as a tourist and no income was earned during the period of stay in Bangladesh, it should be so stated).
  12. 6. Place (s) at which the business or profession is or was carried on……………….
  13. 7. Name and address of employer (s) of the applicant …………..(in case the applicant is representing a firm or a company, the name and address of the firm or company should be stated).
  14. 8. Name of the Deputy Commissioner of Taxes, if any, where last assessment of the applicant was made……………………..
  15. 9. Date of arrival in Bangladesh……………..
  16. 10. Probable date of departure…………………
  17. 11. Destination……………………
  18. 12. Mode of travel (by air/sea/land)……………..
  19. Place …………………………………….
    Date ……………………………………..
    Yours faithfully,
    (Applicant)
  20. N.B.—Please see the certificate.

  21. When the applicant is an existing assessee, the application should be addressed to the Deputy Commissioner of Taxes who completed the last assessment.
  22. *Strike out whichever is inapplicable.

  23. Certificate to be furnished by Employers/Associates/Agents/Head Office/Branch Office, etc.
  24. 1. Certified that ……………….………. is our employee/representative/associate.
  25. (Name in block letters)
  26. 2. (i) Certified that …………………………………… (Give name) is leaving Bangladesh temporarily on leave/duty and will return by …………………… (Give approximate date).
  27. *(ii) Certified that his/her income was less than the taxable minimum during the period (s).
  28. (iii) A cheque for the amount of tax due along with the computation of income is enclosed.
  29. (iv) We undertake to pay the tax liability, if any, when determined.
  30. Signature…………………………..

    Designation………………………..

    Name and address of the Employers/Associates/Agents/Head Office/Branch Office.

  31. *Strike out whichever is inapplicable.

  32. Guarantee Certificate to be furnished by a tax payer in Bangladesh in the case of persons who are neither employees nor representatives of any firm.
  33. We/I, ……………………………………, certify (Name in block letters) that,…………………………… is known to us/me and that we/I under­take to pay his/her tax liability, if any when determined.
  34. Signature of the guarantor………………………
    Name and address………………………………..
    ………………………………………………………..
    TIN …………………………………………………..
    Circle ………………………………………………..

  35. (2) Tax clearance certificate issued by the Deputy Commissioner of Taxes shall be in the following form :—
  36. Book No………………………….Serial No.Counterfoil of certificate under section 107 of the Income Tax Ordinance, 1984 (XXXVI of 1984)

    Date…………………..

    Name ……………………………….

    Present address …………………..

    Permanent address……………….

    …………………………………………

    Business or profession ……………………

    Date of arrival in Bangladesh ……………….

    Date of departure………………………….

    (as stated in the application)

    Date up to which the certificate is valid…….

    Challan No. and date of payment of tax……..

    Signature or left-hand thumb impression of the person named in the certificate …………

    Deputy Commissioner of Taxes

    ……………….. /Circle.

    Book No…………………………..Serial No.TAXES DEPARTMENT

    Certificate under section 107 of the Income Tax Ordinance, 1984

    (XXXVI of 1984)

    Office of the Deputy Commissioner of Taxes

    …………………… Circle ………………………….

    Place………………………………………………….

    Date………………………………………………….

    This is to certify that……………………………..

    of………………(whose signature or thumb impression is affixed below) no
    has no liabilities made satisfactory arrangements for his/her under the Income Tax Ordinance, 1984 (XXXVI of 1984), the Income-tax Act, 1922 (XI of 1922), the Gift-tax Act, 1963 (XIT of 1963), or the Wealth-tax Act, 1963 (XV of 1963).
    This certificate is valid up to…………………….

    Signature…………………………

    Deputy Commissioner of Taxes,

    Signature or left-hand…………………../Circle.

    thumb impression of the

    person named in the certificate………………..

  37. (3) Exemption certificate issued by the Deputy Commissioner of Taxes shall be in the following form :
  38. Book No. Serial No.Counterfoil of certificate under section 107 of the Income Tax Ordinance, 1984 (XXXVI of 1984)

    Date………………

    Name………………………..

    Present address……………………….

    Permanent address ……………………..

    Business or profession ……………………

    Date of arrival in Bangladesh ……………

    Date of application ……………………..

    Date of departure (as stated in the application)

    Deputy Commissioner of Taxes

    ……………………………../Circle.

    Signature or left-hand thumb

    Impression of the person named in the certificate…………………………….

    Book No. Serial No.TAXES DEPARTMENT

    Certificate of exemption under section 107 of the Income Tax Ordinance, 1984 (XXXVI of 1984)

    Office of the Deputy Commissioner of Taxes

    …………………………………….Circle

    Place …………………………………….

    Date ……………………………………..

    This is to certify that …………………

    of……………(whose signature or thumb impression is affixed below) is exempted from producing evidence of payment of taxes in connection with his journey to all journey performed before.

    ……………………………………………..

    This certificate is valid up to………………………..

    (Signature) …………………….

    Deputy Commissioner of Taxes,

    ………………………../Circle,

    Signature or left-hand thumb impression of the person named in the certificate…………

62. Production of certificate of tax clearance, etc., before any officer of customs.—

  1. (1) Subject to the provisions of rule 63, every person who is not domiciled in Bangladesh shall be required to produce a tax clearance certificate or exemption certificate to an office of immigration or customs for examination before he leaves Bangladesh.
  2. (2) In the case of a person who claims to be domiciled in Bangladesh, the officer of immigration of customs and the owner or charter of a ship or aircraft may accept any of the following evidences of nationality, namely :—
    1. (a) a passport issued by the Government ; or
    2. (b) a certificate of nationality or domicile issued by a District Magistrate or the Government.

62A. Form of certificate under section 53AA.-[Every certificate under section 53AA of the Ordinance shall be made in the following form:

Form NO. IT-147A
Book No. Serial No.
Form BB
Counterfoil of certificate under section 53AA of the
Income Tax Ordinance, 1984 (Ord. No. XXXVI of
1984)
Date……………………
Name of the shipping Business…………………………..
TIN (if any)…… Address……………………………………
Name of the ship/vessel…………………………………….
Name of the captain………………………………………….
Net Tonnage…………………………………………………….
Port of Registry………………………………………………..
Last port of call………………………………………………..
Next port of call……………………………………………….
Date of arrival in Bangladesh…………………………….
Date of application…………………………………………..
Date of departure (as stated in the application)-
……………………………………………………….
Date upto which the certificate is valid…………………
chalan/PO.No…………………..
Date………………………..
Payment of tax at Tk. ………………………
Signature or left hand thumb impression of the
person or the authorised representative of the
person named in the certificate………………………….
Deputy Commissioner of Taxes
Circle……………..Zone…………….
Form No. IT-147A
Book No.
Serial No.
Form BB
Taxes Department
……………………………….
Certificate under section 53AA of the Income Tax
Ordinance, 1984 (Ord. No. XXXVI of 1984)
Deputy Commissioner of Taxes office
Circle……………..Zone…………….
(Place)…………………………………
Dated…………………………………..
This is to certify that (Name of the Business and/or
agent there of) ……………………………………. [TIN (if
any)]………………………………………………….,
(Address)…………………………………………………………
……………………………………………………………………….
has no
liabilities under section 53AA
has made satisfactory
arrangements for his/her
of the Income Tax Ordinance, 1984 (Ord. No. XXXVI
of 1984).
This certificate is valid upto…………………………………
(Official Seal)
Signature or left-hand
thumb impression of the
person or the authorised
representative of the person
name in the certificate
Signature……………………..
Depury Commissioner of
Taxes
Circle ……………….Taxes
Zone………………….. ”

] Added F. A. 2015

63. Exemption from production of tax clearance certificate.—

  1. The following exceptions are made under section 107(1) of the Ordinance, namely :—
  2. (a) all persons below the age of eighteen years ;
  3. (b) passengers who can show by the dates stamped on their passports or by other reliable evidence, that—
    1. (i) they have not spent more than ninety days at a time in Bangladesh; and
    2. (ii) they have not spent more than ninety days in any financial year in Bangladesh;
  4. []Deleted F. A. 1999
  5. (f) all members of diplomatic, trade or commercial missions appointed by foreign Governments, trade commissioners and consul democratic and all full time employees of such diplomatic missions, trade com­missioners and consular officers ;
  6. (g) all officers and employees of foreign Governments visiting Bangladesh on duty ;
  7. (h) the wives and dependents of persons covered by clauses[]Deleted F. A. 1999 (f) and (g) ;
  8. (i) woman who gives a declaration to the effect that she is wholly dependent upon her husband, parent or guardian and has no independent source of income ;
  9. []Deleted F. A. 1999

[64.]Deleted F. A. 1995

64A. Form of certificate.—

  1. The certificate to be furnished under the first and second proviso to section 82 of the Ordinance shall be in the following form and shall be verified in the manner indicated therein:-
  2. From of certificate under the proviso to section 82 of the Income Tax Ordinance, 1984 (XXXVI of 1984)

  3. We ………. (name of the chartered accountant) have examined the books of accounts of …….. (name of the company) with reference to relevant records and documents and are enclosing herewith a statement showing the computation of the total income of the said …….. (name of the company) in respect of the assessment year …… corresponding to the income year ending on …….
  4. We ………. (name of the chartered accountant) certify that the total income shown in the statement has been determined in accordance with the provisions laid down in the Ordinance after necessary adjustments for expenses and depreciation which are allowable under the provisions of the said Ordinance and provisions of International Accountants of Bangladesh have been complied with.
  5. In our opinion based on information and documents examined by us, the enclosed statement reflects the total income of the said company for the aforementioned income year.
  6. Enclosure: The statement showing computation of total income.
  7. Date……………………
    …………………..
    (seal)
    Signature of the
    Chartered Accountant.Name and address of
    The Chartered Accountant……
  8. [64B. [Twelve-digit]Added F. A. 2014 Tax payer’s Identification Number.-
  9. Every person shall, for the purpose of obtaining Tax payer’s Identification Number (TIN) referred to in section 184B of the Ordinance, submit an application-
    1. (1) electronically through the website hosted by the Board for this purpose by following the procedure mentioned in the website; or
    2. (2) manually in the form prescribed below to the Deputy Commissioner of Taxes with whom his jurisdiction lies or to any other authority or agency as may be authorised by the Board in this respect:-
  10. Application form for Taxpayer’s Identification Number

  11. Instructions:
  12. (1) Use capital letters. Write one letter in each box. Keep an empty box in between two words. Avoid abbreviations.
  13. Avoid abbreviation as much as possible.
  14. ((2) Incomplete and incorrect application shall not be qualified for Taxpayer’s Identification Number.
  15. (3) National Board of Revenue (NBR) will verify the information
    furnished below as may be required.
  16. Passport size Photograph of the assessee
  17. (To be filled in by the assessee)

  18. 1. Name of the assessee:
  19. 2.(a) Father’s Name (In case of individual):
  20. (b) Mother’s Name (In case of individual):
  21. (c) Date of birth (In case of individual):
  22. Day

    Month

    Year

  23. (d) Name of the Husband (Wherever applicable, In case of individual):
  24. 3. Name and TIN of the-
  25. (a) Business (in case of sole proprietorship)
  26. (b) Partners (in case of a firm)
  27. (c) Sponsor Directors (in case of a company)
  28. (Wherever applicable, if needed separate sheet may be attached)
  29. S
    I

    Name

    TIN

    a
    b
    c
    d
    e
    f
    g
  30. 4.Incorporation No./Registration No. (Wherever applicable):
  31. 5.Incorporation/Registration Date (Wherever applicable):
  32. Day Month Year
  33. 6(a). Current address:
  34. District:
  35. Post Code
  36. 6 (b). Telephone Number:
  37. Fax Number:
  38. E-mail Address:
  39. 6 (c). Permanent address:
  40. District:
  41. Post Code
  42. 6 (d). Other address (Business/Factory/Professional):
  43. District:
  44. Post Code
  45. 7. National ID/Passport Number (mandatory for individual)
  46.                                              
  47. I hereby affirm that all information given above is correct and
    complete and I have not taken any Tax payer’s Identification Number.
  48. ____________________
  49. Signature of the assessee]Subs F. A. 2013
  50. [(3) Every assessee or any person who has been given a Taxpayer‟s Identification Number (TIN) under sub-section (1) of section 184B shall be given a certificate which may contain the following particulars of such assessee or person:
    1. 1. TIN
    2. 2. Name
    3. 3. Father‟s name (for individual)
    4. 4. Mother‟s name (for individual)
    5. 5. Present address
    6. 6. Permanent address
    7. 7. Name of the business/employer (if applicable)]
    8. 8. Registered office address (for company & others)
    9. 9. Previous (10 digit) TIN (if any)
    10. 10. Status.]Added F. A. 2014

[64C. Tax Collection account number.-

  1. Every person required to deduct or collect tax under Chapter VII of the Income Tax Ordinance, 1984 shall be given a tax collection account number by the Board and such person shall fill in the following form and submit the same to the Deputy Commissioner of Taxes who has jurisdiction to assess him:-
  2. Application form for Tax Collection Account Number

  3. Instructions: Use capital letters. Write one letter in each box. Keep an empty box in between two words. Avoid abbreviation as much as possible.
  4. (To be filled in by the collection/deduction authority)

  5. 1. Name of the authority/person required to deduct or collect tax under Chapter VII of the Income Tax Ordinance:
  6. 2. Date of incorporation/Registration (wherever applicable):
  7. Day Month Year
  8. 3. Address:
  9. District:
  10. Post Code
  11. 4. Telephone Number:
  12. 5. Fax Number:
  13. 6. E-mail address:
  14. 7. Tax Prayer’s Identification Number (TIN):
  15. 8. Nature of Payment (tick whichever is applicable)
  16. Sl. Type of Payment Section of Income Tax Ordinance, 1984 Rule of Income Tax Rules, 1984 Tick here
    1 Salary 50
    2 Interest of Security 51
    3 a. Payment to Contractors/Suppliers 52 16
    b. Indenting Commission 52 17(1)
    c. Shipping Agency Commission 52 17(2)
    4 a. Service of Doctor 52A(1)
    b. Royalty or technical know-how fee 52A(2)
    c. Fees for professional & technical services 52A(3)
    5 a. Payment foe Private Security Service 52AA
    b. Payment to Stevedoring Agencies 52AA
    6 Collection of tax from brick manufacturers 52F
    7 L/C Commission 52I
    8 House/Office Rent 53A 17B
    9 Collection of tax from shipping business of a resident 53AA
    10 Receipt from export of manpower 53B 17C
    11 Collection of tax from export of knitwear and woven garments 53BB
    12 Collection of tax from Member of Stock Exchanges 53BBB
    13 Receipt from public auction 53C 17D
    14 Courier business of a non-resident 53CC
    15 Payment to actor/actress 53D
    16 Export cash subsidy 53DD
    17 Commission, discount of fees 53E
    18 Payment to Foreign buyer’s agent 53EE
    19 Interest on savings and fixed deposit 53F
    20 Collection of tax from persons engaged in real estate or land development business 53FF
    21 Insurance Commission 53G
    22 Payment to Surveyor of General Insurance 53GG
    23 Collection from credit card bill 53GGG
    24 Collection of tax on transfer or property 53H 17I
    25 Dividends 54
    26 Lottery 55
    27 Payment to Non-resident 56
  17. Name:……..
    Designation: ………..
    Signature………………………………….
  18. (Note; Person to sign the application-
  19. a. in case of individual; by the individual
  20. b. in case of firm; by any of the partners
  21. c. in case of company; by any of the share holder directors
  22. d. in case of local authority; by the Head of Accounts/Finance
  23. e. in case of government: by the officer assigned for the purpose.).
  24. (To be filled in by the concerned circle)

  25. 1. Assessment location:
  26. Zone :
  27. Circle :
  28. 2. Category (Deducting Authority):
  29. Government/Individual Company/Firm/Autonomous/Other
  30. 3. Concern Ministry (In case of government category):
  31. Name of the Ministry:……………………………………………….
  32. Forwarded directly to the Secretary (Computer), NBR,
    Segunbagicha, Dhaka
  33. Signature of the Deputy Commissioner of Taxes SEAL
  34. ………………………………………………………………
  35. (To be filled in by the NBR)
  36. Tax Collection Account Number:
  37. Tax Collection Source code:
  38. Signature of the Second Secretary (Computer), NBR SEAL

65. Amount or rate for allowance on entertainment expense.–

  1. For the purpose of section 30 (f) (i) of the Ordinance, the amounts or rates excess of which no deduction shall be admissible for expenditure in respect entertainment are specified as below : —
    1. (a) On the first taka 10 lakhs of income, profits and gains of the business or pro­fession (computed before making any allowance in respect of expenditure on entertainment) …………………… at the rate of 4 %;
    2. (b) On the balance of income, profits and gains of the business or profession (computed in the mariner aforesaid). …… at the rate of 2%.

65A. Allowance in respect of expenditure on foreign travels for holidaying and recreation.—

  1. (1) For the source of section 30(f). (ii) of the Ordinance the allowance in respect of expenditure on foreign travels for holidaying and recreation of an employee and his dependants in excess of the amount equivalent to three months basic salary of the employee or three-fourths of the actual expenditure, whichever is less, not oftener than once in every two years shall be admissible.
  2. Explanation.- For the purposes of this rule—
    1. (a) “basic salary” means the pay and allowances payable monthly or otherwise, but dose not include-
      1. (i) dearness allowance or dearness pay unless it enters into the computation of superannuation or retirement benefits of the employee concerned;
      2. (ii) employer’s contribution to a recognized provident fund or a fund to which the Provident Funds Act., 1925 (XIX of 1925) applies and the interest credited on the accumulated balance of an employee in such fund;
      3. (iii) allowance, which are exempt from the payment of tax; and
      4. (iv) allowance; perquisites, annuities and any benefit;
    2. (b) “employee” includes a director of a company working full-time for one company; and
    3. (c) “dependants” means an employee’s spouse and minor children including step and adopted children.
  3. (2) Notwithstanding anything contained in this rule, any expenditure on foreign travels under sub-rule (1) for which payment has been made in a sum exceeding taka 10,000 shall not be allowed as a deduction in computing the total income unless such payment is made by a crossed cheque drawn, on a bank or by a crossed bank draft.

[65B.]Deleted F. A. 1985

[65C. Rate of allowances in respect of expenditure on distribution of free samples.—

  1. For the purpose of section 30(f) (iv) of the Ordinance, the rates in excess of which no deduction shall be admissible for expenditure in respect of distribution of free samples shall be the following :
    1. (a)In case of a pharmaceutical industry-
    2. (i)for a turnover upto take 5 crore, at the rate of 2%
    3. (ii)for a turnover in excess of taka 5 crorebut upto 10 crore, at the rate of 1%
    4. (iii)for a turnover in excess of taka 10 crore, at the rate of 0.50%;
    1. (b)in case of a food, cosmetics and toilletries industry-
    2. (i)for a turnover upto taka 5 crore, at the rate of 1%
    3. (ii) for a turnover in excess of taka 5 crorebut upto 10 crore, at the tate of 0.25%
    4. (iii) for a turnover in excess of taka 10 crore, at the rate of 0.25%
    1. (c)in case of any other industries-
    2. (i)for a turnover upto taka 5 crore, at the rate of 0.5%
    3. (ii)for a turnover in excess of taka 5 crorebut upto 10 crore, at the rate of 0.25%
    4. (iii)for a turnover in excess of taka 10 crore, at the rate of 0.1%.

    ] Subs F. A. 2016

    [66]Deleted F. A. 2000

    67. Search and Seizure.—

    1. [(1) Subject to provisions of sub-rule (19), the powers of search and seizure under section 117 shall be excrcised in accordance with sub-rules (3) to (18).]Subs F. A. 2012
    2. [2]Deleted F. A. 2012
    3. [(3) The authorization under sub-section (1) of section 117 shall be in writing under the signature, name and designation of the officer issuing such authorization and shall bear his seal.]Subs F. A. 2012
    4. (4) Any person in charge of, or residing in, any building, place, vessel, vehicle or aircraft authorized to be searched shall, on demand by the Officer authorized to exercise the powers of search and seizure under section 117 (hereinafter refereed to as the authorized officer) and on production of the authority, allow him ingress thereto and afford all reasonable facilities for a search therein.
    5. (5) If ingress into such building or place cannot be so obtained it shall be lawful for the authorized officer executing the authority, with such assistance of police officers as may be required, to enter such building or place search therein and in order to effect an entrance into such building or place, to break open any outer or inner door or window of any other person, if after notification of his authority and purpose and demand of admittance duly made, he cannot otherwise obtain admittance:
    6. Provided that, if any such building or place is an apartment in actual occupancy of a woman, according to custom does not appear in public, the authorized officer shall, before entering such apartment, give notice to such woman that she is at liberty to withdraw and shall afford her every reasonable facility for withdrawing and may then break open the apartment and enter it.
    7. (6) If ingress in to any vessel, vehicle of aircraft authorized to be searched cannot be obtained because such vessel, vehicle of aircraft is moving or for any other reason, it shall be lawful for the authorized officer with such assistance of police officers or any other officers of the Government, as may be required, to stop any such vessel or vehicle or, in the case of an aircraft, compel it to stop or land, and search any part of the vessel, vehicle of aircraft; and in order to effect an entrance into such vessel, vehicle or aircraft, to break open any outer or inner door or window of any such vessel, vehicle or aircraft, whether that of the person to be searched or of any other person, of after notification of his authority and purpose and demand of admittance duly made, he cannot other wise obtain admittance:
    8. Provided that of any such vessel, vehicle or aircraft is occupied by a woman, who according to custom does not appear in public, the authorized officer shall, before entering such vessel, vehicle or aircraft, give notice to such woman that she is at liberty to withdraw and shall afford her every reasonable facility for withdrawing.
    9. (7) The authorized officer may require any person who is the owner, or has immediate possession, or control of any box, locker, safe, almirah or any other receptacle situate in such building, place, vessel, vehicle or aircraft, to open the same and allow access to inspect or examine its contents, and, where the keys thereof are not available or where such person fails to company with any such requirement, may cause any action to be taken including the breaking open of such box, lovker, safe, almirah or other receptacle which the authorized officer may deem necessary for carrying out all or any of the purposes specified in the authority issued under sub-rule (2).
    10. (8) The authorized officer may, where it is not practicable to seize the money, bullion, jewellery or other valuable article or thing or any books of account or document, serve an order on the owner or the person who is in immediate possession or control there of that he shall no remove, part with or otherwise deal with it except with the previous permission of the authorized officer, who may take such steps as may be necessary for ensuring compliance with this sub-rule.
    11. (9) Any person referred to in clause (c) of sub-section (2) of section 117 may be searched the authorized officer with such assistance as he may consider necessary. If such person is woman the search shall be made by another woman with a strict regard to decency.
    12. (10) Before making a search, the authorized officer shall,–
      1. (a) where a building or place is to be searched, call upon two or more respectable inhabitants of the locality in which the building or place to be searched is situate; and
      2. (b) where a vessel, vehicle or aircraft is to be searched, call upon any two or more respectable persons, to attend and witness the search and may issue an order in writing to them or any of them so to do.
    13. (11) The search shall be made in the presence of the witnesses aforesaid and a list of all things seized in the course of such search and of the places in which they were respectively found shall be such witnesses; but no person witnessing a search shall be required to attend as a witness of the search in any proceedings under the Income-tax Act, 1922 or the Income Tax Ordinance, 1984 unless specially summoned.
    14. (12) The occupant of the building, place vessel, vehicles or aircraft searched, including the person in charge of such vessel, vehicle or aircraft, or some person on his behalf, shall be permitted to attend during the search and a copy of the list prepared under sub-rule (11) shall be delivered to such occupant or person. A copy thereof shall be forwarded to the Senior Commissioner of Taxes and, where the authorization has been issued by any officer other than the Senior Commissioner of Taxes, also to that officer.
    15. (13) Where any person is searched under clause (c) of sub-section (2) of section 117, a list of all things taken possession of shall be prepared and a copy thereof shall be delivered to such person. A copy thereof shall be forwarded to the Senior Commissioner of Taxes and, where the authorization has been issued by any officer other, than the Senior Commissioner of Taxes, also to that officer.
    16. (14) The authorized officer shall place or cause to be placed the bullion, jewellery and other valuable articles and things seized during the search in a package or packages which shall be listed with details of the bullion, jewellery and other valuable articles and things placed therein; every such package shall bear an identification mark and the seal of the authorized officer or any other taxes authority not below the rank of Deputy Commissioner of Taxes and the occupant of the building, place, vessel, vehicle or aircraft including the person in charge of such vessel, vehicle or aircraft, searched or any other person in his behalf shall also be permitted to place his seal on them. A copy of the list prepared shall be forwarded to the Senior Commissioner of Taxes and where the authorization has been issued by any officer other than the Senior Commissioner of Taxes, also to that officer.
    17. (15) The authorized officer may convey the books of account and other documents, if any, seized by him in the course of the search made be him and the package or package, if any, referred to in sub-rule (14) to the office of any taxes authority not below the rank of Deputy Commissioner of Taxes (hereinafter referred to as the Custodian). Any money seized in the search referred to above may also be deposited with the Custodian.
    18. (16) (i) The Custodian shall take such steps as he may consider necessary for the safe custody of
        1. (a) books of account and other documents: and
        2. (b) the package or packages, conveyed to him.
      1. (ii) The Custodian may deposit for safe custody all or any of the packages with any branch of the Bangladesh Bank or its subsidiaries or a Government Treasury.
      2. (iii) Where any money has been deposited with the Custodian, he may credit the money, or remit the money through the nearest Government Treasury free of charge for being credited, in the personal Deposit Account of the Senior Commissioner of Taxes in the Government Treasury at the place where the office of the Senior Commissioner is situate.
    19. (17) (i) Whenever any sealed package is required to be opened for any of the purposes of the Income tax Act, 1944/Income Tax Ordinance, 1984, the authorized officer may, unless he is himself the Custodian, requisition the same for the Custodian and on receipt of the requisition, such package or packages, as the case may be shall be delivered to him by the Custodian. The authorized officer may break any seal and open such package in the presence of two respectable witnesses after giving a reasonable notice to the person from whose custody the contents were seized, to be present.
      1. (ii) Such person shall be permitted to be present till all or any of the contents of such package are placed in a fresh package or packages and sealed in the manner specified in sub-rule (1) or delivered to such person or the Custodian, as the case may be.
    20. (18) the Deputy Commissioner of Taxes to whom a report with all relevant papers have been handed over under sub-section(1) of section 118 shall have all the powers conferred on the authorized officer under sub-rule (15) and (17).
    21. [(19) Notwithstanding anything contained in rules 9,10,11,12,13,14,15,16,17 and 18 in exercising the power of search and seizure, an officer authorized by such income-tax authorities as is referred to in section 117 of the Ordinance may seize from a place of business any books of accounts, documents, electronic records and systems, electronic devices after providing an acknowledgement receipt in the following form in respect of the seized items.]Subs F. A. 2012
    22. [FORM
      Acknowledgement Receipt
      [Rule 67(19) of the Income Tax Rules, 1984]

      I ……………………………………………………………………., (Designation) …………………………………………………………..of ——————————————————————————- has seized the following items from …………. (name of person)…………………………………………………………………….., address ……………………… ………………………………………………………………….(TIN, if any) …………………………………. today on ………………………….(date, month and year) at ………………………(time) ………. :

      Sl No. Name/Description of the items Quantity Reasons for seizure

      Copy of Acknowledgement Receipt has been issued and delivered to the person/ employee/ authorized representative of the person;

    23. Copy of Acknowledgement Receipt has been attached to the site since the person/ employee/ authorized representative of the person has failed to receive it.
    24. Signature
      (Name)
      Witness
    25. Signature
      (Name)
      Date
    26. ————————————————————————————-
    27. Received the Acknowledgement Receipt
    28. Date: Signature
    29. Witness (Name)
      Signature
      (Name) Designation
    30. Address
    31. Explanation.For the purpose of sub-rule (19), the expression “place of business” includes any address, network, site or place including any electronic address, network, site or place, where any process of production or service is undertaken, any service is rendered, any transaction takes place, any document, record or system is kept and stored and any function relating to management or operation is carried on;]Added F. A. 2012
    32. To
    33. The inspecting joint commissioner of taxes,
    34. The joint director of inspection,
    35. The deputy Commissioner of Taxes,
    36. The Deputy Director of Inspection,
    37. Whereas information has been laid before me and on the consideration thereof. I have reason to believe that-
    38. A summons under sub-section 37(1) of the income tax Act, 1922 or under section 122(1) of the Income Tax Ordinance, 1984 or a notice under section 22(4) of the Income tax Act, 1922 or under section 79 of the Income Tax Ordinance, 1984 was issued by the Inspection Joint Commissioner of Taxes/Deputy Commissioner of Taxes, ……………to……………..(name of the person) on…………(date) to produce, of cause to be procured, books of account or other documents specified in the relevant summons or notice and he has omitted or failed to produce, or cases to be produced, such books of account or other documents as required by such summons or notice;
    39. A summons under section 37(1) of the Income-tax Act, 1922 or under section 12291) of the Income Tax Ordinance, 1984 or a notice under section 22(4) of the Income Tax Act, 1922 or under section 79 of the Income Tax Ordinance, 1984 has been issued by Inspection Joint Commissioner of Taxes/the Deputy Commissioner of Taxes………….to……………..(name of the person) on……………(date) to produce, of cause to be procured, books of account or other documents specified in the relevant summons or notice and he has omitted or failed to produce, or cases to be produced, such books of account or other documents as required by such summons or notice;
    40. If a summons u/s 37(1) of the Income –tax Act, 1922 or u/s 122(1) of the Income Tax Ordinance, 1984 or a notice u/s 22(4) of the Income Tax act, 1922 or u/s 79 of the Income Tax Ordinance, 1984 is issued to ………………. (name of the person) to produce, of cause to be procured, books of account or other documents which will be useful for, or relevant to, proceedings under the Income-tax Act, 1922, or under the Income Tax Ordinance, 1984, he would not produce or cause to be produced such books of accounts or other documents as required by such summons or notice;
    41. Messers/Mr,/Miss/Mrs…………………are/is in possession of any money, bullion, jewellery or other valuable article or thing as such money, bullion, jewellery or other valuable or thing represents either wholly or partly income or propose of the Income-tax Act, 1922 or the Income Tax Ordinance, 1984;
    42. And whereas I have reason to suspect; that such books of account, other documents, money, bullion, jewellery or other valuable article or thing have been dept and are to be found in………………………….(specify particulars of the building/place/vehicle/aircraft);
    43. This is to authorize and require you……………(name of the Joint Director of Inspection or of the Inspecting joint Commissioner of Taxes or the Deputy Director of Inspection or the Deputy Commissioner of Taxes)-
      1. (a) To enter and search the said building/place/vessel/vehicle/aircraft;
      2. (b) To search any person who has got out of, or is about to get into, or is in the building/place/vessel/vehicle/aircraft if you have person to suspect that such person has secreted about has person any such books of account, other documents, money, bullion, jewellery or other valuable article or thing;
      3. (c) To place identification marks on such books of account and documents as may be found in the course of the search and as you may consider relevant to or useful for the proceedings aforesaid and to make a list thereof together with particulars of the identification marks;
      4. (d) To examine such books of account and documents and make, or cause to be made, copies or extracts from such books of account and documents;
      5. (e) To seize any such books of account, documents, money, bullion, jewellery or other valuable article or thing found as a result of such search and take possession thereof;
      6. (f) To make a note or an inventory of any such money, bullion, jewellery or other valuable article or thing;
      7. (g) To convey such books of account, documents, money, bullion, jewellery or other valuable article or thing to the office of the inspection Joint Commissioner of Taxes or any other authority not below the rank to the Deputy Commissioner of Taxes employed in the execution of the Income Tax Ordinance, 1984; and
      8. (h) To exercise all other powers and perform all other functions under section 117 of the Income tax Ordinance, 1984 and the rules relation thereto.
    44. You may requisition the service of any police officer or any officer of the Government, to assist you for all or any of the purposes specified in sub-section (1) of section 117 of the Income Tax Ordinance, 1984;
    45. Commissioner of Taxes
    46. Director General of Inspection
    47. Additional Director General of Inspection
    48. Additional/Inspection Joint Commissioner of Taxes.

    68. Modes of recovery of taxes.-

    1. (1) For the purpose of recovery of demand under section 139, the Tax Recovery Officer shall exercise one or more of the following modes in accordance with sub-rule (2) to (79).
    2. (2) Upon receipt of a certificate the Tax Recovery Officer shall cause to be served upon the defaulter a notice requiring the defaulter to pay the amount specified in the certificate within fifteen days from the date of service of the notice and intimating that, in default, recovery actions would be taken to realize the amount under this rule;
    3. Provided that the notice referred to in sub-rule (2) and other notices under this rule this rule shall be served as provided in section 178.
    4. Government of the People’s Republic of Bangladesh

      Office of the Deputy Commissioner of Taxes

    5. Circle—– Zone———– Ref:
    6. Income Tax Ordinance, 1984 TIN:
    7. Section 138 Date
    8. CERTIFICATE FOR RECOVERY OF ARREARS OF TAX

    9. To
    10. Tax Recovery Officer
    11. Circle;……………….Zone:………………………………
    12. This is to certify that the sum of taka………………………………………is due from……………..TIN………………………………………residing/located at…………….as arrear of tax payable under the Income Tax Ordinance, 1984 for the assessment year(s)………………………….(with year-wise break up, if any, to be shown below)
    13. Year-wise break up, if any
    14. Year amount
    15. Signature
    16. Name of the Deputy Commissioner of Taxes
    17. Circle…………..Zone……………………
    18. Government of the People’s Republic of Bangladesh

      Office of the Taxes Recovery Officer

    19. Circle—– Zone———– Ref:
    20. Income Tax Ordinance, 1984 TIN:
    21. Section 138 Date
    22. NOTICE OF DEMAND TO DEFAULTER

    23. I,………………………………………………….
    24. ……………………………………………………
    25. ……………………………………………………
    26. This notice of demand is made pursuant to the certificate issued by the deputy Commissioner of Taxes, Circle;……………….Zone:………………………………on……………………to recover an amount of taka…………………………………………….as arrears of tax from you which has remained unpaid for the assessment year(s)……………………..(with year-wise break up of arrears, if any, to be shown below).
      You are required to pay the said amount of Taka…………………as arrears of tax within 15 days of the receipt of this notice. Payment may be made in the manner specified in rule 26A of the Income Tax Rules, 1984.
    27. From the date of receipt of this notice, you must not sell, mortgage, alienate in any manner, charge, lease, or otherwise deal with any of your property to defeat the payment of this demand without written approval of the undersigned. For the purpose of this notice, “property” means movable or innovate property, including any shares, debentures, or interest in any company or any actionable claim.
    28. If you do not pay this amount within the period specified, recovery action as per rule 68 of Income Tax Rules, 1984 may be taken against you to recover the unpaid amount.
    29. Year-wise break up, if any
    30. Year amount
      Signature
    31. Name of the Tax Recovery Officer
    32. Circle…………..Zone……………………
    33. (3) No step in execution of a certificate shall be taken until the period of fifteen days has elapsed since the date of service of the notice required by rule 68(2):
    34. Provided that, if the Tax Recovery Officer is satisfied that the defaulter is likely to conceal, remove of dispose of the while or any part of such of his movable property as would be liable to attachment in execution of a certificate and that the realization of the amount of the certificate would in consequence be delayed or obstructed, he may at any time after the issue of the notice under rule 68(2) direct, for reasons to be recorded in writing, an attachment of the whole of any part of such property:
    35. Provided further that, if the defaulter whose property has been so attached furnishes security to the satisfaction of the Tax Recovery Officer, such attachment shall be cancelled from the date on which the Tax Recovery Officer accepts such security.
    36. (4)Whenever arrears are realized, by sale or otherwise in execution of a certificate, those shall be disposed of in the following manners, namely-
      1. (a) There shall be paid to the Deputy Commissioner of Taxes the amount due the certificate in execution of which the arrears were realized; and
      2. (b) The balance, if any, shall be paid to the defaulter after deducting the costs, if any, as per section 139(2).
    37. (5) The following shall not be liable to attachment and sale under this rule, namely:
      1. (i) the necessary wearing apparel, cooking vessels, beds and bedding of the defaulter, his wife and dependent children and such personal ornaments, as in accordance with religious usage, cannot be parted with by any woman;
      2. (ii) tools of artisans, and, where the defaulter is an agriculturist, his implements of husbandry and such cattle and seed grain as may, in the opinion of the Tax Recovery Officer, be necessary to enable him to earn his livelihood as such;
      3. (iii)Houses and other buildings (with the materials and the sites there of and the land immediately appurtenant thereto and necessary for their enjoyment) belonging to an agriculturist and occupied by him;
      4. (iv)the standing crops or agricultural produce lying in a field nearby, or stored in or near the dwelling house of the defaulter of stored on the land owned, leased or cultivated by the defaulter, which represents the agricultural produce of the land owned, leased or cultivated by the defaulter.
    38. (6)Where any claim is preferred to, or any objection is made to the attachment or sale of any property in execution of a certificate on the ground that such property is not liable to such attachment or sale, the Tax Recovery Officer shall proceed to investigate the claim or objection:
    39. Provided that no such investigation shall be made under this sub-rule where the Tax Recovery Officer considers that the claim or objection was designed to unnecessarily delay the process of execution.
    40. (7)Where the property to which the claim or objection relates has been advertise for sale, the Tax Recovery Officer ordering the sale may postpone it pending the investigation of the claim or objection, upon such terms as to security or otherwise as the Tax Recovery Officer may deem fit, if the objector can adduce proper evidence.
    41. (8)Where upon the investigation under sub-rule (7) the Tax Recovery Officer is satisfied that the property was, at the said date, in the possession of the defaulter as his own property and not on account of any other person, or was in possession of some other person in trust for him, or in the occupancy of a tenant or other person paying rent to him, the Tax Recovery Officer shall disallow the claim.
    42. (9)Where the amount due is paid to the deputy Commissioner of Taxes of the certificate is cancelled, the attachment shall be deemed to be withdrawn and, in the case of immovable property, the withdrawal shall, if the defaulter so desires, be proclaimed at his own expense and a copy of the proclamation shall be affixed in the manner provided by this rule for a proclamation of sale of property, as prescribed in the following form:
    43. Government of the People’s Republic of Bangladesh

      Office of the Deputy Commissioner of Taxes

    44. Circle—– Zone———– Ref:
    45. Income Tax Ordinance, 1984 TIN:
    46. Section 138 Date
    47. ORDER OF WITHDRAWAL/CORRECTION OF CERTIFICATE

    48. To
    49. Tax Recovery Officer
    50. Circle;……………….Zone:………………………………
    51. I intimate to you, under section 140(1) of the Income Tax Ordinance, 1984 that the certificate issued to you on…………………………in respect of…………………………..residing/located at………………………………..is hereby,
      1. (1)withdrawn with effect from……………………………..; or
      2. (2)corrected as below.
    52. Signature
    53. Name of the Deputy Commissioner of Taxes
    54. Circle…………..Zone……………………
    55. (10) The Tax Recovery Officer may authorize any officer to execute an order of attachment or sale under this rule.
    56. Government of the People’s Republic of Bangladesh

      Office of the Taxes Recovery Officer

    57. Circle—– Zone———– Ref:
    58. Income Tax Ordinance, 1984 TIN:
    59. Rule 68(10) Date
    60. AUTHORIZATION OF OFFICER TO ACT ON BEHALF OF TAX RECOVERY OFFICER

    61. ………………………………..
    62. ………………………………..
    63. …………………..
    64. I, ……………………………………………, Tax Recovery Officer, Zone………………………..Circle……………………………….authorize……………………….of……………………to act as an Officer for the purposes of the Income Tax Rules, 1984 until this authorization is revoked by me in writing.
    65. Signature
    66. Name of the Tax Recovery Officer
    67. Circle…………..Zone……………………
    68. (11)The Tax Recovery Officer or the officer authorized may adjourn any sale under these rule to a specified day and hour, recording his reasons for such adjournment:
    69. Provided that such adjournment shall not be for more than two occasions, each such adjournment being for not mere than two calendar months.
    70. (12)Where any sale of property is adjourned under sub-rule (11), a fresh proclamation of sale under these rules shall be made unless the defaulter consents to waive it.
    71. (13)Every sale under this rule shall be stopped if, before the lot is knocked down, the amount due is tendered to the officer conducting the sale, of proof is given to his satisfaction that the amount has been paid to the Deputy Commissioner of Taxes who has instructed the Tax Recovery Officer to execute the proceedings.
    72. (14)Where a notice has been served on a defaulter under sub-rule(2), the defaulter of his representative in interest shall not sell, mortgage, charge, lease or otherwise deal with any property belonging to him except with the prior permission of the Tax Recovery Officer;
    73. Provided that the Tax Officer or any Officer shall not accord such permission unless he is satisfied as to the recovery of the arrears from the defaulter.
    74. (15)The Tax Recovery Officer or any officer authorized by him to attach or sell any property or to arrest the defaulter or to performed any other duty under this rule, may apply to the Officer-in-charge of the nearest police station and to other officers for such assistance as may be necessary in the discharge of his duties.
    75. (16)When any property is attached under this rule, the Tax Recovery Officer shall prepare a warrant and where the warrant is to be served by an officer authorized by him, furnish the officer with such warrant.
    76. Government of the People’s Republic of Bangladesh

      Office of the Tax Recovery Officer

    77. Circle—– Zone———– Ref:
    78. Income Tax Ordinance, 1984 TIN:
    79. Rule 68(16) Date
    80. AUTHORIZATION/WARRANT FOR ATTACHMENT OF PROPERTY

    81. ……………………..
    82. ………………………….
    83. …………………………
    84. I …………………………………hereby authorize you to attach properties of…………………………….residing at …………………………../having a place of business at………………for realizing the amount of taka……………being arrears of tax for the assessment year(s) mentioned in the certificate issued by Deputy Commissioner of Taxes on…………………..
    85. You are, therefore, required to serve a copy of this warrant upon the above named and to follow and execute all the necessary procedure related to the attachment of property specified in the Income Tax Rule, 1984.
    86. Attachment by seizure shall be made between sun-rise and sun-set and not during any time beyond that period. You are required to follow, while attaching any property of the defaulter, the instructions relation to property exempt from attachment.
    87. Signature
    88. Name of the Tax Recovery Officer
    89. Circle…………..Zone……………………
    90. Copy to …………………………….of/…………………………..
    91. Signature
    92. Name of the Tax Recovery Officer
    93. Circle…………..Zone……………………
    94. Government of the People’s Republic of Bangladesh

      Office of the Tax Recovery Officer

    95. Circle—– Zone———– Ref:
    96. Income Tax Ordinance, 1984 TIN:
    97. Rule 68(16) Date
    98. WARRANT OF ATTACHMENT OF PROPERTY

    99. ……………………..
    100. ………………………….
    101. …………………………
    102. You have been issued with a notice of demand on………………to pay the arrears of tax amounting to Taka………………………for the assessment year(s)………………………
    103. The undersigned is of the opinion that you are likely either to conceal, remove, or dispose of the whole or any part of the property, specified it the Schedule below, which is libel to attachment in executions of notice of demand mentioned above for realization of the aforesaid amount. Such concealment, removal or disposal of the property will cause delay or obstruction in the realization of the arrears of tax. Therefore, the undersigned is hereby ordering the attachment of your property as per the provision of rule68 (17) of the income Tax Rules. 1984 and prohibiting you from concealing. Removing or disposing of the said property wholly or in part, except under written permission of the undersigned or an order of any Court of law of competent jurisdiction.
    104. This proclamation shall remain in force until revoked by the undersigned in writing.
    105. Schedule of immovable property

    106. Signature
    107. Name of the Tax Recovery Officer
    108. Circle…………..Zone……………………
    109. (17) Where any property to be attached is in the possession of the defaulter, the attachment shall be made by actual seizure of by assuming and the Tax Recovery Officer or the officer authorized by him shall keep the property in his own custody or in the custody of one of his subordinates and shall be responsible for due custody thereof; and the defaulter shall be served with a copy of such attachment warrant;
    110. Provided that when the property seized is subject to speedy and natural decay, or when the expense of keeping it in custody is likely to exceed its value, the Tax Recovery Officer or the officer, as the case may be, may sell it at once.
    111. (18) Where the property to be attached consists of the share or interest of the defaulter, the attachment shall be made by a warrant to the defaulter prohibiting him causing others from transferring the share or interest or charging it in any manner.
    112. Government of the People’s Republic of Bangladesh

      Office of the Tax Recovery Officer

    113. Circle—– Zone———– Ref:
    114. Income Tax Ordinance, 1984 TIN:
    115. Rule 68(16) Date
    116. WARRANT OF ATTACHMENT OF INTEREST/SHARE IN PROPERTY

    117. ……………………..
    118. …………………………
    119. …………………………
    120. I am directed to recover from you the amount of taka ……………………………being arrears of tax for the assessment year(s)……………………as set out in the certificate issued by the Deputy Commissioner of Taxes on………………………. You have not paid the said amount as required by the notice of demand issued on………………………. Therefore, your share or interest in the property specified in the Schedule blow is here by attached.
    121. You are prohibited from transferring or charging your share or interest in the attached property.
    122. Schedule

    123. Insert details of property, in which the defaulter has a share or interest and which is to be attached
    124. Signature
    125. Name of the Tax Recovery Officer
    126. Circle…………..Zone……………………
    127. Note: the warrant should be sent both to the residential and business address of the defaulter
    128. Government of the People’s Republic of Bangladesh

      Office of the Tax Recovery Officer

    129. Circle—– Zone———–
    130. Income Tax Ordinance, 1984
    131. Rule 68(16)
    132. Ref:…………………..
    133. TIN:………………………
    134. Date:…………………
    135. ORDER OF ATTACHMENT OF PROPERTY IN PARTNERSHIP

    136. ……………………..
    137. ………………………….
    138. …………………………
    139. Pursuant to an warrant of attachment issued on…………………….attaching the property of…………………………….residing at……………I order that the property set out in the Schedule below being a share or interest in property of the partnership known as……………………… and having a place of business at/occupying…………………..be attached and I charge the share or interest of…………..in the scheduled property and profits of that partnership for payment of the amount of Taka……………..
    140. (2) Pursuant to this order of attachment, I appoint……….of ……………..as receiver of the share of………………………, as partner.
      1. (a) In the charged profits from the partnership, whether those profits are already declared or accruing; and
      2. (b) Of any other money which may become due to………….. in respect of the partnership.
    141. Schedule

      Insert details of property in Partnership

    142. Signature
    143. Name of the Tax Recovery Officer
    144. Circle…………..Zone……………………
    145. Copy to……………….of………………….for information.
    146. Signature
    147. Name of the Tax Recovery Officer
    148. Circle…………..Zone……………………
    149. (19) In the case of attachment of property by actual seizure, the Tax Recovery Officer or any officer authorized by him shall, after attachment of the property, proper an inventory of the property attached specifying the place where it is lodge or kept, and shall in the case of seizure made by the officer, forward the inventory to the Tax Recovery Officer and deliver a copy of the inventory to the defaulter in either case.
    150. Government of the People’s Republic of Bangladesh

      Office of the Tax Recovery Officer

    151. Circle—– Zone———–
    152. Income Tax Ordinance, 1984
    153. Rule 68(19)
    154. Ref:…………………..
    155. TIN:………………………
    156. Date:…………………
    157. INVENTORY OF PROPERTY ATTACHED BY SEIZURE

    158. ……………………..
    159. ………………………….
    160. I …………………..of…………….pursuant to a warrant of attachment issued on……………… authorizing the attachment of the property of……………………. have today seized the following property in the possession of……………..
    161. Sl. No. Description of seized property Number of items Name of place where lodged/kept
    162. Signature
    163. Name of the Tax Recovery Officer
    164. Circle…………..Zone……………………
    165. Copy to …………………………….of/…………………………..
    166. Signature
    167. Name of the Tax Recovery Officer
    168. Circle…………..Zone……………………
    169. (20) Attachment by seizure shall be made between sun-rise and sun-set and not during any time beyond that period.
    170. (21) The Tax Recovery Officer or any officer authorize by him may break open any inner or outer door or window of any building in order to seize any property if he believes or has reasonable grounds to believe that such building contains any property liable to seizure under the warrant and he has notified his authority and intention of breaking open if admission is not given.
    171. Government of the People’s Republic of Bangladesh

      Office of the Tax Recovery Officer

    172. Circle—– Zone———–
    173. Income Tax Ordinance, 1984
    174. Rule 68(21)
    175. Ref:…………………..
    176. TIN:………………………
    177. Date:…………………
    178. NOTIFICATION OF INTENTION TO BREAK OPEN DOORS/WINDOWS

    179. ……………………..
    180. ………………………….
    181. I notify you that I believe/have reasonable grounds to believe that the building at……………………………….. contains movable property liable to seizure under a warrant of attachment issued on……………………in respect of……………….residing at……………………/having a place of business at………………….
    182. I notify you that I intend to break open any inner or outer door or window of…………………. and enter it in order to seize the movable property under the said warrant of attachment if admission is not given to me to enter. All reasonable opportunity for women to withdraw prior to the entry will be given.
    183. Signature
    184. Name of the Tax Recovery Officer
    185. Circle…………..Zone……………………
    186. (22) The Tax Recovery Officer or any officer authorize by him may direct that any property attached under this rule or such portion there of as may seem necessary shall be sold to satisfy the certificate by making a proclamation through affixing a copy of the said proclamation on the notice board or through publishing it in a newspaper or in any other practicable manner.
    187. Government of the People’s Republic of Bangladesh

      Office of the Tax Recovery Officer

    188. Circle—– Zone———–
    189. Income Tax Ordinance, 1984
    190. Rule 68(22)
    191. Ref:…………………..
    192. TIN:………………………
    193. Date:…………………
    194. ORDER FOR SALE OF ATTACHED PROPERTY

    195. ……………………..
    196. ………………………….
    197. Mr ./Mrs./M/S………………………………of…………………………….bearing TIN………………..has been a defaulter of taxes for the assessment years(s)……………….and has failed to pay the arrears of tax even after notice of demand issued on………………………and the issuance of certificate by the Deputy Commissioner of Taxes for realization of the certified amount of Taka……….
    198. The undersigned hereby orders that the attached property belonging to the aforesaid defaulter be sold through public auction; or through broker if it a share/debenture in a company.
    199. You are hereby also ordered to publish the proclamation of sale by beat of drum, or in any other customary mode or in a newspaper, if you feel necessary, and affix a copy of the said proclamation on a conspicuous part of each of the properties and on the notice board of my office.
    200. Signature
    201. Name of the Tax Recovery Officer
    202. Circle…………..Zone……………………
    203. Government of the People’s Republic of Bangladesh

      Office of the Tax Recovery Officer

    204. Circle—– Zone———–
    205. Income Tax Ordinance, 1984
    206. Rule 68(22)
    207. Ref:…………………..
    208. TIN:………………………
    209. Date:…………………
    210. PROCLAMATION OF SALE OF PROPERTY THROUGH PUBLIC AUCTION

    211. ……………………..
    212. ………………………….
    213. Whereas, Mr./Mrs./M/S………………….of ……………….has been a defaulter of tax for the assessment year(s)…………..and has failed to pay the arrear of tax even after notice of demand issued on……………….and the issuance of certificate by the Deputy Commissioner of Taxes for realization of the amount mentioned in the certificate. The undersigned is hereby making this proclamation for sale of the date, at the time and at the place mentioned below for the realization of the amount as aforesaid.
    214. The undersigned reserves the right to either accept, or reject any bid, without assigning any reason whatsoever.
    215. Date:
    216. Place:
    217. Time:
    218. Amount realizable:
    219. Expected amount of sale:
    220. Date of attachment:
    221. Schedule
    222. Signature
    223. Name of the Tax Recovery Officer
    224. Circle…………..Zone……………………
    225. (23) No sale of property under this rule shall, without the consent in writing of the defaulter, takes place until after the expiry of at least 15(fifteen) days from the date on which a copy of the said proclamation was affixed on the notice board of the office of the Tax Recovery Officer, or as the case may be, from the date of its publication in the newspaper:
      Provided that where the property is subject to speedy and natural decay or when the expense of keeping it in custody is likely to exceed its value, the Tax Recovery Officer or any officer authorized by him, as the case may be, may sell it at once recording the reasons thereof in writing and intimating the defaulter.
    226. Government of the People’s Republic of Bangladesh

      Office of the Tax Recovery Officer

    227. Circle—– Zone———–
    228. Income Tax Ordinance, 1984
    229. Rule 68(23)
    230. Ref:…………………..
    231. TIN:………………………
    232. Date:…………………
    233. ORDER FOR SALE OF ATTACHED PROPERTY WITH CONSENT OF THE DEFAULTER

    234. ……………………..
    235. ………………………….
    236. Mr./Mrs./M/S………………………………………..of………………………….bearing TIN………………………..is a tax defaulter for the assessment years………………………and has failed to pay the arrear of tax even after issuance of notice of demand on……………………..
    237. For the realization of the amount of arrear of tax mentioned in the notice of demand, the undersigned hereby orders, with the consent of the defaulter in writing, for sale before expiry of fifteen days from the date of proclamation of sale, and that the attached property belonging to the defaulter be sold through public auction.
    238. You are hereby also ordered to have the proclamation published by beat of drum, or in any other customary mode of the locality, or in a newspaper, if you feel necessary, and affix a copy of the said proclamation on a conspicuous part of each of the properties (where applicable)and on the notice board of my office.
    239. Signature
    240. Name of the Tax Recovery Officer
    241. Circle…………..Zone……………………
    242. Government of the People’s Republic of Bangladesh

      Office of the Tax Recovery Officer

    243. Circle—– Zone———–
    244. Income Tax Ordinance, 1984
    245. Rule 68(23) Proviso
    246. Ref:…………………..
    247. TIN:………………………
    248. Date:…………………
    249. ORDER FOR SALE OF ATTACHED PROPERTY THROUGH PUBLIC AUCTION (PERISHABLE ITEMS)

    250. ……………………..
    251. ………………………….
    252. Mr./Mrs./M/S…………………….of…………………………TIN……………………….LL is a tax defaulter for the assessment are………………………and has failed to pay the arrear of tax even after issuance of notice of demand on……………………..
      For the realization of the amount of arrear of tax mentioned in the notice of demand, the undersigned hereby orders that the attached property belonging to the defaulter be sold immediately through public auction as the property is subject to speedy and natural decay and cost of keeping it will be more than its real value.
    253. You are hereby also ordered to have the proclamation published by beat of drum, or in any other customary mode of the locality, or in a newspaper, if you feel necessary, and affix a copy of the said proclamation on a conspicuous part of each of the properties (where applicable)and on the notice board of my office.
    254. Signature
    255. Name of the Tax Recovery Officer
    256. Circle…………..Zone……………………
    257. Copy to…………………………..of……………….for information.
    258. Signature
    259. Name of the Tax Recovery Officer
    260. Circle………………………Zone………………
    261. (24) The property shall be sold by public auction or through stock broker of recognized market, as the case may be, in one or more lots as the officer may consider advisable, and if the amount to be realized by sale is satisfied by the sale of a property.
    262. (25) Where the property is sold by public auction, the price of each lot shall be paid at the time of sale or as soon after as the officer holding the sale directs and in default of payment, the property shall be re-sold forthwith.
    263. Government of the People’s Republic of Bangladesh

      Office of the Tax Recovery Officer

    264. Circle—– Zone———–
    265. Income Tax Ordinance, 1984
    266. Rule 68(25) Proviso
    267. Ref:…………………..
    268. TIN:………………………
    269. Date:…………………
    270. CONDITION PRECEDENT OF ISSUANCE OF PURCHASE CERTIFICATE

    271. ……………………..
    272. ………………………….
    273. Mr./Mrs./M/S…………………….of…………………………has purchased the property mentioned in the Schedule below pursuant to a public auction of the property of Mr./Mrs./M/S…………………………….of………………who has been a tax defaulter for the assessment year(s)……………………….and has failed to pay the arrear of tax even after issuance of notice of demand on……………….The auction purchase has paid an amount of taka……..(20% of the total value of he auction bid) and the action purchaser shall pay the remaining amount within 15days from today, that is, the date of auction purchase, otherwise the amount that has been paid will be forfeited, and if full payment of bid money has been made within the period mentioned above, the delivery of possession of the property shall, subject to other conditions of the Income Tax Ordinance, 1984, and the Income Tax Rules, 1984, be made. Thereafter, a certificate of auction purchase will be issued.
    274. The auction was held on………………at……………at……………
    275. Schedule of the property

    276. Signature
    277. Name of the Tax Recovery Officer
    278. Circle…………..Zone……………………
    279. (26) On payment of the purchase money, the officer holding the sale shall grant to the purchaser a certificate specifying the property purchased, the price paid and the name of the purchaser, and thereupon the sale shall become absolute.
    280. Government of the People’s Republic of Bangladesh

      Office of the Tax Recovery Officer

    281. Circle—– Zone———–
    282. Income Tax Ordinance, 1984
    283. Rule 68(26)
    284. Ref:…………………..
    285. TIN:………………………
    286. Date:…………………
    287. CERTIFICATE OF SALE OF ATTACHED PROPERTY

    288. ……………………..
    289. ………………………….
    290. I certify that the sale of property located at……….which took place on……………….in execution of a certificate issued by the Deputy Commissioner of Taxes on………………………….become absolute on…………………..
    291. I certify that the purchaser declared at the time of sale of the immovable property is……………….
    292. Signature
    293. Name of the Tax Recovery Officer
    294. Circle…………..Zone……………………
    295. (27) Any error or irregularity in publishing the proclamation of or conducting the sale of property shall not vitiate the sale if the provisions of this rule have been substantially complied with.
    296. (28) Where the property attached is current coin or currency notes, the Tax Recovery Officer may, at any time during the continuance of the attachment, direct that such coin or notes, or a part thereof as may be sufficient to satisfy the certificate, be paid over to the Deputy Commissioner of Taxes.
    297. (29) The Tax Recovery Officer may direct that any property which has been attached of such portion thereof as may seem necessary to satisfy the certificate shall be sold.
    298. Government of the People’s Republic of Bangladesh

      Office of the Tax Recovery Officer

    299. Circle—– Zone———-
    300. Income Tax Ordinance, 1984
    301. Rule 68(29)
    302. Ref:…………………..
    303. TIN:………………………
    304. Date:…………………
    305. ORDER FOR SALE OF ATTACHED PROPERTY

    306. ……………………..
    307. ………………………….
    308. Mr./Mrs./M/S………………………………………of………………is a tax defaulter for the assessment year(s)………………………..and has fielder to pay the arrears of tax amounting to Taka………..even after issuance of notice of demand on……………….The property as specified in the Schedule below belonging to the defaulter was attached on……………………… for realization of the arrears of tax as aforesaid.
    309. Now the undersigned orders that the property specified in the said Schedule be sold through public auction.
    310. You are hereby also ordered to have the proclamation of sale published by beat of drum, or in any other customary mode of the locally, or in a newspaper, if you consider necessary, and affix a copy of the said proclamation on a conspicuous part of each of the properties (where applicable) and on the notice board of the undersigned.
    311. Schedule of immovable property

    312. Signature
    313. Name of the Tax Recovery Officer
    314. Circle…………..Zone……………………
    315. (30) Where any property is ordered to be sold, the Tax Recovery Officer shall cause a proclamation of the intended sale to be made in Bangla.
    316. (31) On every sale of property, the person declared to be the purchaser shall pay or cause to pay, immediately after such declaration, deposit of twenty five percent of amount of the purchase money to the Tax Recovery Officer or the officer conducting the sale and in default of such deposit, the property shall be re-sold forthwith.
    317. (32) The remaining amount of the purchase money payable shall be paid by the purchaser to the Tax Recovery Officer on or before the fifteenth day after the date of sale of the property.
    318. (33) The delivery of possession shall be made to the purchaser after payment of the full amount as required under sub-rule
    319. (34) In default of payment within the period mentioned in sub-rule (32), any deposit made and any claim to the property shall be forfeited and the property shall be re-sold.
    320. Government of the People’s Republic of Bangladesh

      Office of the Tax Recovery Officer

    321. Circle—– Zone———–
    322. Income Tax Ordinance, 1984
    323. Rule 68(34)
    324. Ref:…………………..
    325. TIN:………………………
    326. Date:…………………
    327. PROCLAMATION OF RE-SALE OF PROPERT BY PUBLIC AUCTION

    328. ……………………..
    329. ………………………….
    330. I proclaim that
      1. (1) On ………………………….., I ordered the revocation of the sale of property located at………………………. which took place on…………………in execution of a certificate issued by the Deputy Commissioner of Taxes on……………… for recovery of arrears of tax from………………………..residing at ……………………..and
      2. (2) The purchaser has failed to pay the purchase money within the period allowed for payment, and
      3. (3) The property will be offered for re-sale by public auction at place, on the date, the time and for the amount mentioned below:
    331. Place:
    332. Time:
    333. Amount realizable:
    334. Date of attachment:
    335. I reserve the right to either accept or reject any bid without assigning any reason whatsoever.
    336. Signature
    337. Name of the Tax Recovery Officer
    338. Circle…………..Zone……………………
    339. (35) The Tax Recovery Officer shall, if the full amount of the purchase money has been paid, make an order confirming the sale, and thereupon the sale shall become absolute and the Tax Recovery Officer shall grant a certificate to the purchaser to this effect.
    340. (36) Where a sale of any property is set aside, any money paid of deposited by the purchaser on account of the purchase, in any, deposited for payment to the purchaser, and shall be paid to the purchaser, without any interest of cost therein.
    341. (37) Where an order for the sale of property has been made, if the defaulter satisfies the Tax Recovery Officer that there is reason to believe that the amount of the certificate may be raised by the mortgage or lease of private sale or any other arrangement of such property, or some part of it, or any property of the defaulter, the Tax Recovery Officer may, on the application to the defaulter, postpone the sale of the property specified in the order for sale on such terms and conditions for such period as he thinks proper to enable the defaulter to raise the amount.
    342. Government of the People’s Republic of Bangladesh

      Office of the Tax Recovery Officer

    343. Circle—– Zone———–
    344. Income Tax Ordinance, 1984
    345. Rule 68(37)
    346. Ref:…………………..
    347. TIN:………………………
    348. Date:…………………
    349. CERTIFICATE OF POSTPONEMENT OF SALE OF ATTACHED PROPERTY

    350. ……………………..
    351. ………………………….
    352. I have considered the application of…………………………..made on …………………to postpone the intended sale of property located at…………………………… which will take place on…………………..in execution of a certificate issued by the Deputy Commissioner of Taxes on………………..
    353. I have reason to believe that the amount of arrears of tax mentioned in the certificate may be raised by the mortgage, lease, private sale or other arrangement of the attached property or same part of it or any other property of the defaulter.
    354. Accordingly, I hereby order that, to allow the defaulter to raise the amount of the arrears of the tax, the intended sale is postponed until……………………..subject to the defaulter complying with the following terms and condition;
    355. Insert conditions

    356. I certify that the defaulter is authorized until……………….to make the proposed mortgage, lease, private sale or other arrangement.
    357. I further order that-
      1. (a) All money payable under a mortgage, lease, private sale or other arrangement made by the defaulter under the authority of this certificate shall be paid to me. And
      2. (b) No mortgage, lease, private sale or other arrangement made by the defaulter under the authority of this certificate shall become absolute until it has been confirmed by me by written order.
    358. Signature
    359. Name of the Tax Recovery Officer
    360. Circle…………..Zone……………………
    361. (38) In such a case, the Tax Recovery Officer shall, notwithstanding anything contained in this rule, grant a certificate to the defaulter authorizing him to make the proposed mortgage, lease, sale or other arrangement within such period as may be specified in the certificate.
    362. (39) The money received under such mortgage, lease, sale or other arrangements made under sub-rule (38) shall be paid to the Tax Recovery Officer by the purchaser or lessee or mortgage receiver:
      Provided that, it the money so received is in excess of the money recoverable form the defaulter and payable to the Tax Recovery Officer. The money in excess shall be paid to the defaulter.
    363. (40) No mortgage, lease or sale under this rule shall become absolute until it has been confirmed by the Tax Recovery Officer.
    364. (41) Every re-sale of property in default of payment of the purchase money within the period allowed for such payment, shall be made after making a fresh proclamation in respect thereof in the manner for proclamation and according to the procedure for sale laid down in sub-rules (29)to (37).
    365. (42) Where any property consisting business or any other property of a defaulter is attached, the Tax Recovery Officer may, instead of directing sale of the property, appoint a person as receiver to manage such property in the following manner:
      1. (i) remove any person from the possession or custody of the property;
      2. (ii) Commit the property to the possession, custody or management of the receiver;
      3. (iii) confer upon the receiver all such powers, as to bring and defend suits and for the realization, management, protection, and preservation of the property, the collection of the rents and sales proceeds or income profits thereof, as the owner himself has, or exercise such of those powers as the Tax Recovery Officer thinks fit.
    366. Government of the People’s Republic of Bangladesh

      Office of the Tax Recovery Officer

    367. Circle—– Zone———–
    368. Income Tax Ordinance, 1984
    369. Rule 68(42)
    370. Ref:…………………..
    371. TIN:………………………
    372. Date:…………………
    373. APPOINTMENT OF RECEIVER TO MANAGE A BUSINESS

    374. …………………….
    375. ………………………….
    376. Pursuant to the warrant of attachment of the business of………………………..located at ……………..made by me on……………., I appoint you as receiver to manage the property of the business, and/or property of the said business, movable and immovable, specified in the schedule below;
    377. The Schedule

    378. Signature
    379. Name of the Tax Recovery Officer
    380. Circle…………..Zone……………………
    381. Copy to……………………of………………………..for information.
    382. Signature
    383. Name of the Tax Recovery Officer
    384. Circle…………..Zone……………………
    385. Government of the People’s Republic of Bangladesh

      Office of the Tax Recovery Officer

    386. Circle—– Zone———–
    387. Income Tax Ordinance, 1984
      Rule 68(42)
    388. APPOINTMENT OF RECEIVER TO MANAGE PROPERTY EXCEPT THOSE RELATED TO BUSINESS

    389. ……………………..
    390. ………………………….
    391. Pursuant to the warrant of attachment of priority specified in the Schedule below, except those related to business of………………………..of …………….., I appoint you as receiver to manage the property.
    392. The Schedule

    393. Signature
    394. Name of the Tax Recovery Officer
    395. Circle…………..Zone……………………
    396. Copy to……………………of………………………..for information.
    397. Signature
    398. Name of the Tax Recovery Officer
    399. Circle…………..Zone……………………
    400. Government of the People’s Republic of Bangladesh

      Office of the Tax Recovery Officer

    401. Circle—– Zone———–
    402. Income Tax Ordinance, 1984
    403. Rule 68(42)(iii)
    404. Ref:…………………..
    405. TIN:………………………
    406. Date:…………………
    407. POWERS OF RECEIVER PURSUANT TO WARRANT OF ATTACHMENT OF PROPERTY THOSE RELATED TO BUSINESS

    408. ……………………..
    409. ………………………….
    410. Pursuant to the warrant of attachment of priority, specified in the Schedule below, except those related to business of………………………..of ……………..,made by me on……………… appointing you as receiver of the said attached property, I order that
      1. (a) …………………………….be removed from possession or custody of he attached property;
      2. (b) The attached property be committed to your possession, custody and management; and
      3. (c) The following powers be conferred upon and executed by you………………….
        1. (i)……………………………………
        2. (ii)…………………………………
        3. (iii)…………………………….
    411. The Schedule

    412. Signature
    413. Name of the Tax Recovery Officer
    414. Circle…………..Zone……………………
    415. Government of the People’s Republic of Bangladesh

      Office of the Tax Recovery Officer

    416. Circle—– Zone———–
    417. Income Tax Ordinance, 1984
    418. Rule 68(42) (iii)
    419. POWERS OF RECEIVER PURSUANT TO AN WARRANT OF ATTACHMENT A BUSINESS

    420. ……………………..
    421. ………………………….
    422. Pursuant to the warrant of attachment of the business of………………………..carried on from the premises at ……………..,made by me on……………… appointing you as receiver of the business, I order that
      1. (a) …………………………….be removed from possession or custody of he property of the business;
      2. (b) The attached property be committed to your possession, custody and management; and
      3. (c) The following powers be conferred upon and executed by you………………….
        1. (i)……………………………………
        2. (ii)…………………………………
        3. (iii)…………………………….
    423. Signature
    424. Name of the Tax Recovery Officer
    425. Circle…………..Zone……………………
    426. (43) The Tax Recovery Officer may by general or special order fix the amount to be paid as remuneration for the services of the receiver.
    427. (44) A receiver appointed under sub-rule (42) shall-
      1. (i) Furnish such security, if any, as the Tax Recovery Officer thinks fit, duly to account for what he shall receive in respect of the property;
      2. (ii) Submit his accounts at such periods and in such form as the Tax Recovery directs;
      3. (iii) Pay the amount due from him as the Tax Recovery Officer directs; and
      4. (iv) Be responsible for any loss occasioned to the property by his willful default or gross negligence.
    428. Government of the People’s Republic of Bangladesh

      Office of the Tax Recovery Officer

    429. Circle—– Zone———–
    430. Income Tax Ordinance, 1984
    431. Rule 68(43)
    432. REMUNERATION AND OBLIGATION OF RECEIVER

    433. ……………………..
    434. ………………………….
    435. Pursuant to the warrant of attachment of the priority of………………………..located at …………….., made by me on……………… appointing you as receiver of the said property, I order that
      1. (a) You shall be paid taka…………………………..as remuneration for your services performed as receiver; and
      2. (b) The attached property be committed to your possession, custody and management; and
      3. (c) You shall………………….
        1. (i)furnish security in the amount of taka………………………to account for what you shall receive in respect of the attached property;
        2. (ii) Submit accounts to me, in such form and for such periods on such dates, as I direct;
        3. (iii) Pay to me the amount due from you as I direct; and
        4. (iv) Be responsible for any loss occasioned to the attached property by your willful default or gross negligence; and
    436. I further order that in the performance of duties as receiver, you shall follow the provision of rules 68(42) to 68(46) of the Income Tax Rules, 1984.
    437. Signature
    438. Name of the Tax Recovery Officer
    439. Circle…………..Zone……………………
    440. (45) The profits, benefits, sale proceeds, rents, or any other earnings of such business or property shall after defraying the expenses of management, be adjusted towards discharge of the arrears tax demand and the balance, if any, and shall be paid to the defaulter.
    441. (46) The attachment and management under sub-rule (42) may be withdrawn at any time at the discretion of the Tax Recovery Officer, or if the arrears are discharge by receipt of such profit and rents or are otherwise paid.
    442. (47) No order for the arrest and detention in civil prison of a defaulter shall be made unless the Tax Recovery Officer has issued and served a notice upon the defaulter, calling upon him to appear before him on the date and time specified in the notice and to show cause why he should not be committed to the civil prison, and unless the Tax Recovery Officer, for reasons to be recorded in writing, is satisfied—
      1. (i) that the defaulter, with the object or effect of obstructing the execution of the certificate has, after the receipt of the certificate in the office of the Tax Recovery Officer, dishonestly transferred, concealed of removed any part of his property; or
      2. (ii) that the defaulter has, or has had since the receipt of the certificate in the officer in the Tax Recovery Officer, the means to pay the arrears or some substantial part thereof and refuses or neglects or has refused or neglected to pay the same.
    443. Government of the People’s Republic of Bangladesh

      Office of the Tax Recovery Officer

    444. Circle—– Zone———–
    445. Income Tax Ordinance, 1984
    446. Rule 68(47)
    447. NOTICE TO APPEAR

    448. ……………………..
    449. ………………………….
    450. I, hereby give you a notice to appear in my office on …………………at…………….to show cause why you should not be committed to a civil prison in connection with the execution of the certificate issued on……………You are also requested to produce on that day all the documents upon which you intend to rely is support of your defense.
    451. In case you fail to appear on the above mentioned date, a warrant of arrest will be issued upon you.
    452. Signature
    453. Name of the Tax Recovery Officer
    454. Circle…………..Zone……………………
    455. (48) Notwithstanding anything contained in sub-rule (47), a warrant for the arrest of the defaulter may be issued by the Tax Recovery Officer if the Tax Recovery Officer is satisfied, by affidavit of otherwise that, with the object or effect of delaying the execution of the certificate, the defaulter is likely to abscond or leave the local limits of the jurisdiction of the Tax Recovery Officer.
    456. (49) Where appearance is not made in compliance to a notice issued and served under sub-rule (47), the Tax Recovery Officer may issue a warrant for the arrest of the defaulter.
    457. (50) A warrant of arrest by a Tax Recovery Officer under sub-rule (48) or (49) may also be executed by any other Tax Recovery Officer or any officer authorized by him within whose jurisdiction the defaulter may for the time being be found.
    458. (51) Where the Tax Recovery Officer or the officer authorized by him is satisfied, for reasons to be recorded in writing, that the defaulter is likely to put up resistance to his arrest, the Tax Recovery Officer or the officer, as the case may by, seek the assistance of the Officer-in-charge of the nearest under this rule.
    459. (52) Every person arrested in pursuance of a warrant of arrest under sub-rule (48) or (49) shall be brought before the Tax Recovery Officer as soon as practicable and in any event within twenty four hours of his arrest, exclusive of time required for the journey.
    460. (53) If the defaulter pays to the Tax Recovery Officer or the officer authorized by the Tax Recovery Officer arresting the defaulter the amount entered in the warrant as due, the Tax Recovery officer or the officer, as the case may be, shall release the defaulter at once.
    461. (54) when a defaulter appears before the Tax Recovery Officer in compliance to a notice to show cause or is arrested by the Tax Recovery Officer or the officer authorized by him and brought before the Tax Recovery Officer under sub-rule (47), (48), (49), (80), (51), (52), and (53) the Tax Recovery Officer shall give the default an opportunity of being heard as to why he should not be committed to civil imprisonment.
    462. (55) Pending the conclusion of the inquiry to the cause, if any, shown by the defaulter, the Tax Recovery Officer may order the defaulter to be detained in the custody of such officer as the tax Recovery officer may deem fit or release him on his furnishing security for his appearance when required.
    463. (56) Upon the conclusion of the inquiry, the Tax Recovery Officer may make an order for the detention of the defaulter in a civil prison and shall in that event cause him to be arrested if he is not already under arrest;
    464. Provided that in order to give the defaulter an opportunity of satisfying the order of detention, leave the defaulter in the custody of the officer arresting him or of any other officer for a specified period not exceeding 15 days or release him on his furnishing security to the satisfaction of the Tax Recovery Officer for his appearance at the expiration of the specified person if the arrears are not so satisfied.
    465. (57) When the Tax Recovery Officer does not make an order of detention under sub-rule (56), he shall, if the defaulter is under arrest, direct his release,
    466. (58) A defaulter detained in the civil prison in execution of a certificate may be so detained-
      1. (i) Where the certificate is for a demand of an amount exceeding one lakh taka, for a period of six months; and (11) In any other case, for a period of six weeks.
    467. (59) A defaulter detained under sub-rule (58) shall be released from detention-
      1. (i) On payment to the Officer-in-charge of the civil prison the amount mentioned in the warrant for his detention; or
      2. (ii) On the request of the Deputy Commissioner of Taxes who has issued the certificate, if the Tax Recovery Officer by order grees with such request; or
      3. (iii) On the request of the Tax Recovery Officer on any ground other than the grounds mentioned in sub-rules (59) (i) and (59)(ii).
    468. (60) A defaulter released from detention under sub-rule (59) shall not, merely by reason of his release, be discharged from his liability for the arrears.
    469. (61) A defaulter released from detention under sub-rule (59) shall be liable to be re-arrested under the certificate in execution of which he was detained in the civil prison.
    470. (62) The Tax Recovery Office may order the release of a defaulter who has been arrested n execution of a certificate upon being satisfied that he has disclosed the whole of his property and has placed it at the disposal of the Tax Recovery officer; or that he has not committed any act of bad faith.
    471. (63) if the Tax Recovery Officer has ground to believe that the disclosure made by the defaulter under sub-rule (62) has been untrue, he may order re-arrest of the defaulter in execution of the certificate, but the period of his detention in the civil prison shall not in the aggregate exceed that authorized by sub-rule(58).
    472. (64)at any time after a warrant for the arrest of a defaulter has been issued, the Tax Recovery Officer may cancel it on the ground of serious illness of the defaulter.
    473. (65) For the purpose of making an arrest under this rule-
      1. (i) no dwelling house shall be entered during the time between sun-set and sun-rise;
      2. (ii) no outer door of a dwelling house shall be broken pointless such dwelling house or a portion thereof is in the occupancy of the defaulter and he or any other occupant of the house or a portion thereof is in the occupancy of the house refuses or in any way prevents access thereto; but when the person executing any such warrant has duly gained access to any dwelling house, he may break open the door of any room or apartment if he has reason to believe that the defaulter is likely to be found there and/or the defaulter or any other person refuses or prevents access to the room;
      3. (iii) no room; which is in the actual occupancy of a woman, shall be entered unless the Tax Recovery Officer or the officer authorize to make the arrest has given notice to her that she is at liberty to withdraw and has given her reasonable time and facility for withdrawing.
    474. (66) Where it is apprehended that the defaulter or any other person is likely to resist or obstruct the enactment or this rule, the attachment or sale of any property or arrest or detention in civil prison or entry into any dwelling house, the Tax Recovery Officer may request any officer or the Officer-in –charge to the nearest police station for deploying sufficient police force and authority for assisting in the execution of the relevant notice, warrant or order and, in case of detention of the defaulter in civil prison, make an arrangement with the jail authority of competent jurisdiction for such detention.
    475. (67) The Tax Recovery Officer shall not order the arrest or detention in the civil prison of-
      1. (i) A woman, or
      2. (ii) Any person who, in his opinion, is a minor or of unsound mind;
    476. (68) If, at any time after the issue of a certificate to the Tax Recovery Officer, the defaulter dies, the proceedings under this rule (except arrest and detention) may be continued against the legal representative of the defaulter who shall be liable to pay out of the estate is capable of meeting the arrears is demand and the provisions of this rule shall apply as if the legal representative were the defaulter.
    477. (69) Any order passed under this rule may, after notice to all persons interested, be reviewed by the Tax Recovery Officer or the officer authorized by him who made the order, or by this successor in office, on account of any mistake apparent from the record.
    478. (70) Where any person has under this rule become surety for the amount due by the defaulter, he may be proceeded against under this rule as if he were the defaulter.
    479. (71) If any amount is received by the Tax Recovery Officer or the officer authorized by him in pursuance of this rule, he shall issue a receipt of the amount so received.
    480. (72) When a defaulter is arrested or detained in the civil prison, the sum payable for the subsistence of the defaulter from the time of arrest until he is released shall be borne by the Tax Recovery Officer.
    481. (73) The sum payable for the subsistence of the defaulter shall be calculated on the scale faxed by the Government for the subsistence of judgment of debtors arrested in execution of a decree of a civil court.
    482. (74) when a certificate in respect of the sale of the property has been granted under sub-rule(35) and the property sold is in the occupancy of the defaulter; or some other person of behalf of the defaulter; or some person claiming under a title created by defaulter subsequent to the attachment of such property, the Tax Recovery Officer shall, on the application of the purchase, order delivery of the property to be made by putting in the possession of the property to the purchaser or to any person whom he may appoint to receive the delivery.
    483. Government of the People’s Republic of Bangladesh

      Office of the Tax Recovery Officer

    484. Circle—– Zone———–
    485. Income Tax Ordinance, 1984
    486. Rule 68(74)
    487. Ref:…………………..
    488. TIN:………………………
    489. Date:…………………
    490. ORDER OR DELIVERY OF PROPERTY IN OCCUPANCY OF DEFAULTER, ETC.

    491. ………………..
    492. ………………….
    493. I, do hereby direct that the property mentioned in the schedule below sold to………..on…….be delivered to………..of……….and………be put in possession of the said property.
    494. Schedule of the property

    495. Signature
    496. Name of the Tax Recovery Officer
    497. Circle…………..Zone……………………
    498. Copy to ……………….of…………….for information.
    499. Signature
    500. Name of the Tax Recovery Officer
    501. Circle…………..Zone……………………
    502. (75) Nothing in sub-rule (35) shall apply to resistance or obstruction in execution of a certificate for the possession of any property by a person to whom the defaulter has transferred the property after the institution of the proceedings in which the order was passed or to the dispossession of any such person.
    503. (76) Where the property sold is movable property in the possession of any person other than the defaulter, the delivery thereof to the purchaser shall be delivered to the purchaser.
    504. (77) Where the property sold is movable property in the possession of any person other than the defaulter, the delivery thereof to the purchaser shall be made by giving notice to the person in possession prohibiting him from delivering possession of the property to any person except the purchaser.
    505. Government of the People’s Republic of Bangladesh

    506. Office of the Tax Recovery Officer

    507. Circle—– Zone———–
    508. Income Tax Ordinance, 1984
    509. Rule 68(77)
    510. Ref:…………………..
    511. TIN:………………………
    512. Date:…………………
    513. NOTICE TO DELIVER POSSESSION OF MOVABLE PROPERTY TO PURCHASER

    514. ……………………..
    515. ………………………….
    516. I, the Tax Recovery Officer, circle………………, zone…………………do hereby give you this notice to deliver the possession of the movable property mentioned in the list below to……………of………………., the purchaser in execution in execution of certificate and not to any other person.
    517. List of movable property

    518. Signature
    519. Name of the Tax Recovery Officer
    520. Circle…………..Zone……………………
    521. (78) Where the property sold is a debt not secured by a negotiable instrument, or is a share in a company, the delivery thereof shall be made by a written order of the Tax Recovery Officer prohibiting the creditor from receiving the debt or any interest thereon, and the debtor from making payment thereof to any person except the purchaser, or prohibiting the person in whose name the share may be standing from making any transfer of the share to any person except the purchaser, or receiving payment or any dividend or interest thereon, and the manager, secretary or other proper officer of the company from permitting any such transfer or making any such payment to any person except the purchaser.
    522. Government of the People’s Republic of Bangladesh

      Office of the Tax Recovery Officer

    523. Circle—– Zone———–
    524. Income Tax Ordinance, 1984
    525. Rule 68(78)
    526. Ref:…………………..
    527. TIN:………………………
    528. Date:…………………
    529. ORDER TO DELIVER PROPERTY NOT SECURED BY NEGOTIABLE INSTRUMENT OR SHARE IN A COMPANY

    530. ……………………….
    531. ……………………..
    532. ………………………….
    533. ………………………..
    534. I, the Tax Recovery Officer, circle………………, zone…………………do hereby direct that the property (a debt) listed below which is not secured by negotiable instrument/is a share in a company be delivered to ……………………..of…………………………and prohibit:-
      1. (a) …………………………….of………………….from receiving the debt or any interest thereon;
      2. (b) …………………………….of………………….from making payment of the debt to any person other than the purchaser;
      3. (c) ……………………of………………………..from transferring the share to any person other than the purchaser or receiving payment of any dividend or interest thereon;
      4. (d) ……………………of…………………..from permitting the transfer of the share and making payment of any dividend or interest on the share to any person other than the purchaser.
    535. Signature
    536. Name of the Tax Recovery Officer
    537. Circle…………..Zone……………………
    538. (79) Where any endorsement or execution of document is required to transfer a negotiable instrument or any share to a purchaser under this rule, such document shall be executed and endorsement on such document shall be made by the Tax Recovery Officer.

    69. Appeal from Order by Tax Recovery Officer-

    1. (1) An appeal from any order passed by the Tax Recovery Officer under rule 68 shall lie to the Inspecting joint Commissioner having the administrative control over the Tax Recovery Officer passing the order.
    2. APPEAL MEMORANDUM

      (Under Rule 69(1) of the Income Tax Rules, 1984)

      APPEAL TO THE INSPECTING ADDITIONAL/JOINT COMMISSIONER OF TAXES

    3. ……………………………..
    4. ……………………
    5. I, …………………………(the appellant/appellants), of………………………appeal against the order date…………..passed by the Tax Recovery Officer, Circle……………Zone…………on the following grounds;
      Grounds:
    6. (1)
    7. (2)
    8. (3)
    9. Signature
    10. Name of the appellant
    11. Address of the appellant
    12. Verification

    13. I, ……………………………..of………………….do hereby declare that, the above statements are true to best of my knowledge and belief.
    14. Name of the appellant
    15. Address of the appellant
    16. (2) Every appeal under rule 68 shall be presented within thirty day form the date of the order appealed against.
    17. (3) The Inspection Joint Commissioner after hearing the party or his representative may admit the appeal for hearing or reject is summarily if he is of the opinion that the appeal is without any substance.
    18. (4) Where the appeal is admitted for hearing under sub-rule (3), the Inspection Joint Commissioner shall fix a date for hearing and shall give a notice in respect thereof to the concerned parties.
    19. Government of the People’s Republic of Bangladesh

      Office of the Inspection Joint Commissioner of Taxes

    20. Range/Wing—– Zone———– Ref:
    21. Income Tax Ordinance, 1984 TIN:
    22. Rule 69(4) Date
    23. NOTICE OF ADMISSION AND HEARING FOR APPEAL

    24. ……………………….
    25. ……………………..
    26. ………………………….
    27. Your appeal dated…………….against the order of the Tax Recovery Officer dated……………………………..Circle………………………Zone…………………..has been admitted for hearing and the date for hearing has been fixed on…………………(insert date and time)
    28. Signature of the IACT/IJCT
    29. Name of the IACT/IJCT
    30. Range/Wing…………..Zone……………………Copy to Tax Recovery Officer, Circle…………………, Zone…………….for appearance on the date and time specified above
    31. Signature of the IACT/IJCT
    32. Name of the IACT/IJCT
    33. Range/Wing…………..Zone……………………
    34. (5) If, on the date of hearing, on step is taken on behalf of either party, the Inspection Joint Commissioner may forthwith take up the appeal for expert disposal or dismiss it for default, as the case may be.
    35. (6) An appeal may be adjourned to some other date for hearing on sufficient cause being shown by either party by an application in that behalf.
    36. (7) After hearing both the parties or their representatives or when the appeal is taken up for expert hearing, the Inspection Joint Commissioner may pass any such order as may appear fit to him, confirming, modifying the case to the Tax Recovery Officer for fresh decision in the light of directions that he may like to give not inconsistent with rule 68.
    37. (8) After setting aside the order of the Tax Recovery Officer and order must be passed in writing by the Inspecting Joint Commissioner within 30 days.
    38. (9) Pending the decision of any appeal, execution of the certificate may be stayed if the appellate authority so directs, but not otherwise.

    [70. Determination of arm’s length price under section 107C.

    1. (1) The most appropriate method for determining arm’s length price in relation to an international transaction shall be applied in the following manner:—
    2. (a) comparable uncontrolled price method is applied in the following manner:—
      1. (i) the price charged or paid for property transferred or services provided in an uncontrolled transaction or a number of transactions of comparable circumstances is identified;
      2. (ii) if the price so identified differs from the price of the international transaction, the differential amount is calculated;
      3. (iii) the price of international transaction is then adjusted by the said differential amount;
      4. (iv) the adjusted price under sub-clause (iii) is taken to be the arm’s length price of the property transferred or services rendered in the international transaction.
    3. (b) resale price method is applied in the following manner: —
      1. (i) the price at which the said property or service is resold to an independent enterprise is identified;
      2. (ii) the price, as identified in sub-clause (i), is reduced by a comparable normal gross margin;
      3. (iii) the price so arrived at is then adjusted for other unique costs (such as customs duty) associated with the purchase of the property or services;
      4. (iv) the price so arrived at is then adjusted to take into account the material differences (differences that could materially affect the gross margin in open market condition) such as functions performed, risks involved, assets employed, time gap between the original purchase and the resale and accounting practices between the international transactions and the comparable uncontrolled transactions, or between the enterprises undertaking such transactions;
      5. (v) the adjusted price under sub-clause (iv) shall be taken to be the arm’s length price of the property purchased or the service obtained in the international transaction.
    4. (c) cost plus method is applied in the following manner: —
      1. (i) the direct and indirect costs incurred in the supply of property or the provision of services, hereinafter referred to as cost base, are determined;
      2. (ii) a comparable profit mark-up (based on comparable accounting policies) is identified;
      3. (iii) appropriate adjustment is then made to the comparable profit mark-up adjusted to take into account the material differences (differences that could materially affect the mark-up in open market condition) such as functions performed, risks involved, assets employed, contractual terms and market conditions between the international transactions and the comparable uncontrolled transactions, or between the enterprises undertaking such transactions.[;] Subs F. A. 2015
      4. (iv) the adjusted profit mark-up under sub-clause (iii) is then added to the cost base;
      5. (v) the sum so arrived at is taken to be the arm’s length price of the property transferred or services provided in the international transaction.
    5. (d) profit split method is applied in the following manner: —
      1. (i) the combined profit, arising from international transaction or transactions and divisible among the associated enterprises, is identified[;] Subs F. A. 2015
      2. (ii) the combined profit is then divided among the associated enterprises by using the following approaches:
      3. a. each of the associated enterprises is allocated a basic return based on the basic functions (manufacturing, distribution, service provision etc.) each enterprise performed and determined by reference to market returns earned by independent enterprise in similar transaction. This basic return does not usually account for the return that would be generated by any unique and valuable assets possessed by the associated enterprises. The residual profit (which may be attributable to such unique assets), calculated by deducting the sum of basic returns allocated to associated enterprises from the combined profit, is then apportioned to the associated enterprise based on their relative contribution and taking into consideration how independent enterprises in similar circumstances would have divided such residual profit; or
      4. b. basic return is not allocated to the associated enterprises; the combined profit is divided among the associated enterprises based on the relative contribution of each the associated enterprises to that profit;
        1. (iii) the profit thus allocated to the assessee under sub-clause
          1. (ii)is taken to be the arm’s length price.
    6. (e)transactional net margin method is applied in the following manner: —
      1. (i) the net profit margin earned by the associated enterprise from the international transaction with the associated enterprise is computed having regard to an appropriate base such as costs, sales or assets;
      2. (ii)the net profit margin earned by an independent enterprise or enterprises from comparable uncontrolled transaction or a number of such transactions is computed having regard to the same base;
      3. (iii)appropriate adjustment is then made to the net profit margin referred to in sub-clause (ii) to take into account the differences, that can materially affect the net profit margin, between the international transactions and the comparable uncontrolled transactions, or between the enterprises undertaking such transactions;
      4. (iv)the adjusted net profit margin under sub-clause (iii) is then applied to the base as referred to in sub-clause (i) to arrive at the arm’s length price in relation to the international transaction.]Added F. A. 2012

    [ 71.Factors to be considered in judging comparability.-

    1. (1) The following factors shall be considered in judging the comparability of an uncontrolled transaction with the international transaction under the different methods as mentioned in rule 70:—
    2. (a)the characteristics of property, services or intangible properties involved in the transaction:
      1. (i) the case of tangible property: physical features, quality and reliability, availability, volume and timing of property transferred;
      2. (ii)in the case of services provided: the nature and extent of the services;
      3. (iii) in the case of intangible property: the type of intangible, the form of transaction, the expected benefits, the duration of protection, the degree of protection, etc;
    3. (b)the functions performed, the risks assumed and the assets employed, especially the functions, risks and assets that are materially significant in determining the price or margin in relation to the international transaction;
    4. (c) the contractual terms (whether or not such terms are formal or written) dictating the allocation of responsibilities, risks and benefits between enterprises involved in the international transaction;
    5. (d) economic circumstances, that affect the international transaction and uncontrolled transactions, including geographic location, the size and level of markets; the extent of competition in the market, the availability of substitute goods and services, the purchasing powers of consumers, government orders and policies and the timing of the transaction;
    6. (e) Any other factors that have material effect on the international transaction and uncontrolled transaction.
    7. (2) An uncontrolled transaction shall be deemed to comparable to an international transaction if:
      1. (i) there are no material differences in respect of cost, price or margin between the transactions being compared or between the enterprises undertaking such transactions; or
      2. (ii) reasonably accurate adjustments can be made to eliminate any material differences in the transactions.
    8. (3) In analysing the comparability, data relating to the relevant financial year (in which the international transaction has been entered into) shall be considered.
    9. Provided that data relating to a period prior to the financial year may also be considered if such data bears such facts which could have an influence on the analysis of comparability.]Added F. A. 2012

    [72. Most appropriate method.-

    1. (1) For the purposes of sub-section (1) of section 107C, the most appropriate method for determining the arm’s length price of an international transaction shall be the method that, under the facts and circumstances, provides the most reliable measure of an arm’s length price in relation to the international transaction.
    2. (2) In selecting the most appropriate method as specified in sub-rule (1), the following factors shall be considered, namely:—
    3. (a) the nature and class of the international transaction, and of enterprises entering into the international transaction;
    4. (b) the comparability factors (industry, functions, risks, contractual terms, market level) that are materially significant in determining the price or margin in relation to the international transaction;
    5. (c) the quality (availability, coverage, validity and reliability) of relevant data;
    6. (d) the reliability of assumptions in the method;
    7. (e) the sensitivity of results in the deficiency in data and assumptions;
    8. (f) the extent to which the reliable and accurate adjustments can be made to eliminate the differences, if any, between the international transaction and the comparable uncontrolled transaction or between the enterprises entering into such transactions.]Added F. A. 2012

    [73. Information and documents to be kept and maintained under section 107E

    1. (1) Every person who has entered into an international transaction shall keep and maintain the following information and documents, namely:—
      1. (a) ownership profile of the multinational group in which the assessee enterprise is a member. Profile should include information on groups global organisational structure, showing in details the name, location, legal status and country of tax residence of the enterprises in the group with whom the assessee enterprise have international transactions, and ownership linkages among them;
      2. (b) business profile of the group including the line of business, industry dynamics, and market and economic environment in which the group operates, and the business model and strategies of past, present and future;
      3. (c) brief business profiles of each of the member of the group;
      4. (d) information on the business relationship (purchase and sells of goods, provision of services, use of assets and intangibles etc.) among the members of the groups;
      5. (e) consolidated financial statement of the group;
      6. (f) profile of the assessee enterprise and each of the associated enterprises operating in Bangladesh, including tax and VAT registration number, IRC & ERC numbers, address, locations of activity centers etc;
      7. (g) business profile of the assessee enterprise and each of the associated enterprises operating in Bangladesh including the line of business, industry dynamics, and market and economic environment in which the assessee enterprise operates, and the business model and strategies of past, present and future of the assessee enterprise;
      8. (h) brief description of the functions performed, risks assumed and assets employed or to be employed by the assessee and by the associated enterprises involved in the international transaction;
      9. (i) financial statements of the assessee enterprise and each of the associated enterprises operating in Bangladesh;
      10. (j) information on economic and market analyses, forecasts, budgets or any other financial estimates prepared by the assessee enterprise and each of the associated enterprises operating in Bangladesh either for whole business or for any segment or line of product;
      11. (k) details of all transactions with the associated enterprises;
      12. (l) contracts, terms and agreements of the transactions with associated enterprises;
      13. (m) segment financial statements with respect to the transactions with associated enterprises;
      14. (n)the manner of choosing tested party including the rationale for the choice;
      15. (o) details of comparables including the manner in which the comparables have been screened and the adjustment made to achieve comparability;
      16. [(q) the list of database utilized;] Subs F. A. 2015
      17. (q) the manner of choosing tested party including the rationale for choice;
      18. (r) information on transfer pricing method chosen considered for determining the arm’s length price including the justification stating why the method is considered most appropriate;
      19. (s) records showing the calculations and workings regarding the determination of the arm’s length price/margin including the explanation of any assumption;
      20. (t) any assumption, policy and price negotiations which may have an effect on the determination of the arm’s length price;
      21. (u) information on any adjustment made to transfer prices to align them with arm’s length prices determined under these rules and consequent adjustment made to the total income for tax purposes;
      22. (v) any other information, data or document, including information or data relating to the associated enterprise, which may be relevant for determination of the arm’s length price.
    2. (2) Nothing contained in sub-rule (1) shall apply in a case where the aggregate value, as recorded in the books of account, of international transactions entered into by the assessee in the income year does not exceed three crore taka.
      1. (3) The information specified in sub-rule (1) shall be supported by authentic documents, which may include the following :
      2. (a) official publications, reports, studies and data bases from the Government of the country of residence of the associated enterprise, or of any other country;
      3. (b) reports of market research studies carried out and technical publications brought out by institutions of national or international repute;
      4. (c) price publications including stock exchange and commodity market quotations;
      5. (d) published accounts and financial statements relating to the business affairs of the associated enterprises;
      6. (e) agreements and contracts entered into with associated enterprises or with unrelated enterprises in respect of transactions similar to the international transactions;
      7. (f) letters and other correspondence documenting any terms negotiated between the assessee and the associated enterprise;
      8. (g) documents normally issued in connection with various transactions under the accounting practices followed.
    3. (4) The information and documents specified in sub-rules (1) and (2) shall be kept and maintained for a period of eight years from the end of the relevant assessment year.]Added F. A. 2012
  2. [74]Deleted F.A. 2015
    1. [75. Form of report to be furnished under section 107F.-

      1. Every report under section 107F of the Ordinance shall be made in the following form:
      2. Report under section 107F

      3. In respect of:
      4. 1. Name of the Assessee:……………….
      5. 2. TIN:
      6. 3. (a) Circle: ……………. (b) Taxes Zone………………..
      7. 1. All the information, documents and records required under section 107F of the Income Tax Ordinance, 1984 are furnished and annexed to this Report;
      8. 2. The List of Annexure is prepared and signed by me/us;
      9. 3. It appears from my/our examination that the information, documents and records furnished under section 107F are authentic.
        Signature
        Name:
        Address:
        Identification Details (Membership Number, etc.)
        Contact Details:
        Place:
        Date:
        List of Annexure (to be signed in each page) :
      10. 1. ………………………………
      11. 2. ……………………………….
      12. ] Subs F. A. 2015


      1. [c) passengers travelling by a pilgrim ship which sails direct from a port in Bangladesh to Jeddah;
      2. d) all employees of the Government and locate authorities in Bangladesh;
      3. (e) agriculturist who produces a certificate from the Chairman of the Union Parishad to the effect that he is an agriculturist and has no source of income except agricultural income ;]Deleted F.A 1999
      4. [(d), (e),]Deleted F.A 1999
      5. (j) all experts visiting Bangladesh under technical assistance and aid schemes whose salary or remuneration is exempt from payment of tax under special or general agreement.]Deleted F.A 1999
      6. [64. Application for a certificate for transfer of property.—
        1. The application for a certificate under section 184(1) of the Ordinance shall be made by a transferor in the following form :—
        2. Application for a certificate under section 184(1) of the Income Tax Ordinance, 1984 (XXXVI of 1984).
        3. To
        4. The Deputy Commissioner of Taxes,
        5. …………………………………………….
        6. …………………………………………….
        7. The undersigned hereby applies for a certificate under section 184(1) the Income Tax Ordinance, 1984 (XXXVI of 1984) and furnishes the follow-g particulars in connection therewith:—
          1. 1. Name of applicant …………………(in block letters):
          2. 2. Name of partners in the case of a firm or co-owners …………….:
          3. 3. Full address of the applicant…………:
          4. 4. Circle/Zone in which the applicant is assessed or falls to be assessed …..:
          5. 5. Sources of income ………………..:
          6. 6. Description and location of the property:
          7. 7. The date of purchase of the property by the applicant, give details (date of acqui­sition of land, construction of building,etc.):
          8. 8. The price at which the property was ori­ginally purchased by the applicant and the value of any investment in the land, house or building constructed, if any…….:
          9. 9. The name and address of the intending purchaser……………….:
          10. 10. Consideration for which the property is intended to be transferred…..:
        8. Signature of the applicant
        9. ……………………………….
        10. I/We,………………………………………………………….. hereby declare the information given above is true to the best of my/our knowledge belief.
        11. Signature of the applicant
        12. ……………………………….]Deleted 1995
      7. [with a challan or pay order of taka one thousand]Deleted 2011
      8. [65B. Rate of allowances in respect of publicity and advertisement expenses.—
        1. (1) For the purpose of section 30(f) (iii) of the Ordinance, the rates in excess of which no deduction shall be admissible for expenditure in respect of publicity and advertisement are specified below:-
        1. (i) up to a turnover or receipt of taka 50 lakhs At the rate of 0.50%
          (ii) on the next taka 2 crores 50 lakhs. At the rate of 0.40%
          (iii) on the next taka 7 crores At the rate of 0.30%
          (iv) on the next taka 10 crores At the rate of 0.20%
          (v) on the next taka 20 crores At the rate of 0.15%
          (vi) on the balance At the rate of 0.10%
        2. (2) Notwithstanding anything contained in this rule, any expenditure on publicity and advertisement for which payment has been made in a sum exceeding taka 10,000 shall not be allowed as a deduction in computing the total income unless such payment is made by a crossed cheque drawn on a bank or by a crossed bank draft.]Deleted F. A 1985.
      9. [The authorization under sub-section (1) of section 117 by the [Director-General of Inspection or Director General Central Intelligence Cell] or the Commissioner or any such Deputy Director of Inspection or Inspecting joint Commissioner as in empowered by the Board in this behalf shall be in the form prescribed in sub-rule (19).] Deleted
      10. [66.tandard of a “tourist industry”.—
        1. The following shall be the standard of a tourist industry for the purposes of the explanation to section 46(1) of the Ordinance, namely: –
          1. (a) the number of guest rooms shall not be less than thirty in case industry is located in Dhaka, Chittagong and Khulna city corporation and ten in case it is located in other places and each such industry shall have quate public facilities, such as, dining hall and lobbying space;
          2. (b) each guest room shall have an attached bath room equipped with modem sanitary fittings;
          3. (c) at least 50% of the guest rooms shall be air-conditioned;
          4. (d) each guest room shall be fitted with a telephone or there shall be at least one telephone on each floor.
        2. Provided that the board may relax one or more of the aforesaid standards in case of an industry located in places othe than in Dhaka, Chittagong and Khulna.]Deleted F. A 2000
        3. [ [74. Report from a certified accountant to be furnished under section 107F.-
          The report from a certified accountant required to be furnished under section 107F by every person who has entered into an international transaction during an income year shall be in prescribed Form and verified in the manner indicated therein.] Deleted by F. A. 2015