Income Tax Manual Part-II

Amended up-to July, 2016. (if any mistake be found please inform us)

  1. Rule 1. Short title
  2. Rule 2. Definition
  3. Rule 3. Time limit for registration of firms
  4. Rule 4. Form of application for registration of firms
  5. Rule 5. Order regarding registration of firms
  6. Rule 6. Form of declaration of partners of a firm for renewal of registration
  7. Role 7. Firms to maintain accounts, etc.
  8. Rule 8. Maintenance of accounts by doctors, legal practitioners, etc.
  9. Rule 9. Rate of exchange
  10. Rule 10. Particulars to be furnished on interest on securities by a person other than the Government.
  11. Rule 11. Form for application for a certificate to deduct tax at a lesser rate, etc.
  12. Rule 11A. Form of certificate under section 53A(3) of the Ordinance
  13. Rule 12. Particulars to be furnished by persons making deductions at source.
  14. Rule 13. Time for payment of tax deducted at source
  15. Rule 14. Manner of payment of tax deducted at source
  16. Rule 15. Prescribed arrangements for deduction of tax from dividends
  17. Rule 16. Deduction of tax from payment to contractors, etc.
  18. Rule 17. Deduction of tax from indenting commission
  19. Rule 17A. Collection of tax from importers
  20. Rule 17B. Deduction of tax from income from house property
  21. Rule 17BB. Deduction of tax from rental value of vacant land or plant and/or machinery.
  22. Rule 17C. Collection of tax from income derived on account of export of manpower
  23. Rule 17D. Collection of tax on sale prices of goods or property sold by public auction
  24. Rule 17E. Deduction of tax from payment to film actors & actresses
  25. Rule 17F. Deduction of tax from travel agency commission
  26. Rule 17G. Deduction or collection at source from commission or fees
  27. Rule 17H. Deduction or tax on interest on saving deposits, fixed deposits and term deposits
  28. Rule 17I. Collection of tax on transfer of property
  29. Rule 17J. Collection of tax from exporters
  30. Rule 18. Issuance of certificate to the person from whom tax has been deducted.
  31. Rule 19. Company to furnish a statement regarding payment of dividend.
  32. Rule 20. Statement regarding payment of interest other than interest on securities.
  33. Rule 21. Statement of deduction of tax under the head “Salaries” where such deduction is not made by or on behalf of the Government.
  34. Rule 22. Commissioner’s power to permit employer to deduct tax under the head “Salaries” in lump sum every month and submit yearly statement.
  35. Rule 23. Persons responsible for making payments under the head “Salaries”.
  36. Rule 24. Return of income
  37. Rule 24A. Return of withholding tax
  38. Rule 25. Statement of assets, liabilities and expenses
  39. Rule 25A. Statement of individual regarding particulars of life style
  40. Rule 25AA. Declaration under section 19A for special tax treatment
  41. Rule 26. Notice of demand
  42. Rule 26A. Mode of payment of tax by the assessee
  43. Rule 27. Form of appeal to the Appellate Joint Commissioner
  44. Rule 27A. Form of appeal to the Commissioner (Appeal)
  45. Rule 27B Form of application to the Taxes Settlement Commission
  46. Rule 27C. Form of application for Alternative Dispute Resolution
  47. Rule 28. Form of appeal to the Taxes Appellate Tribunal
  48. Rule 29. Form of application for reference to High Court Division
  49. Rule 30. Determination of income from business when such income is also partially agricultural.
  50. Rule 30A. Determination of income from transfer of export quota of garments
  51. Rule 31. Computation of income derived from the sale of tea
  52. Rule 32. Computation of income derived from the sale of rubber
  53. Rule 33. The extent of allowances, annuities, etc., deemed to be income.
  54. Rule 33A. House rent allowances received in cash
  55. Rule 33B. Rent free accommodation
  56. Rule 33C. Conveyance allowance receivable in cash with no conveyance facility
  57. Rule 33D. Conveyance provided for personal or private use
  58. Rule 33E. Additional conveyance allowance
  59. Rule 33F. Conveyance used partly for personal and partly for business purposes
  60. Rule 33G. Free or concessional passage for travel abroad or within Bangladesh
  61. Rule 33H. Entertainment allowance
  62. Rule 33I. Medical Expenses
  63. Rule 33J. Other benefits
  64. Rule 34. Computation of income of a person residing outside
  65. Rule 35. Computation of income from transactions with Eton-residents.
  66. Rule 36. Application for refund of Income Tax
  67. Rule 37. Recognition of association of accountants, registration of income tax practitioners, etc., by the Board.
  68. Rule 37A. Form for publishing list of highest taxpayers
  69. Rule 38. Procedure for self-assessment
  70. Rule 38A. Special provision for contractors
  71. Rule 38B. Procedure for spot assessment
  72. Rule 39. Computation of income of a contractor, etc., of an Oil Company residing out of Bangladesh.
  73. Rule 40. Form of application for accelerated depreciation
  74. Rule 40A. Form of application for accelerated depreciation allowance under paragraph 7A(2)(a) of the Third Schedule to the Ordinance
  75. Rule 41. Particulars for depreciation allowance
  76. Rule 42. Purchase of capital asset by Government
  77. Rule 43. Application for recognition of a provident fund
  78. Rule 44. Date of recognition of a provident fund
  79. Rule 45. Form of appeal against refusal to recognize or withdrawal of recognition from a provident fund
  80. Rule 46. Preparation and maintenance of provident fund accounts, etc.
  81. Rule 47. Furnishing of an abstract of the provident fund account of an employee.
  82. Rule 48. Particulars of accounts of employee participating in provident fund,
  83. Rule 49. Investment of contributions
  84. Rule 50. Withdrawal from the provident fund
  85. Rule 51. Repayment of withdrawals etc.
  86. Rule 52. Interest on repayment of withdrawals and mode at recovery
  87. Rule 53. Withdrawal at the time of leave preparatory t retirement
  88. Rule 54. Supply of certified copy of account maintained outside Bangladesh
  89. Rule 55. Limitation on contribution by a share holder who is an employee
  90. Rule 56. Effect of assignment or charge upon one’s beneficial, interest in a recognized provident fund
  91. Rule 57. Effect of withdrawal of recognition of a recognize provident fund.
  92. Rule 58. Restrictions in respect of contribution, etc., by the employees.
  93. Rule 58A. Application for approval o a gratuity fund
  94. Rule 58B. Return, statements, etc.., that may be required to be furnished
  95. Rule 58C. Limits on contribution by the employer
  96. Rule 58D. Investment or deposit moneys of a gratuity fund
  97. Rule 58E. Treatment of consideration in lieu of assignment, etc. of beneficial interest
  98. Rule 58F. Circumstances in which approval may be withdrawn
  99. Rule 59. Form of application for seeking exemption from tax under section 45/46 of the Income Tax Ordinances 1984., to be made by a Company.
  100. Rule 59A. Form of application to be made by a company for exemption from tax under section 46A of the Ordinance
  101. Rule 59AA. Form of application to be made by a physical infrastructure facility for exemption form tax under section 46C of the Ordinance
  102. Rule 59B. form of application of tax exemption for foreign technician
  103. Rule 60. Application by Company or other body for approval by the Board for exemption of investment by an assessee not being a Company.
  104. Rule 60A. Application by an Insurance Company for approval by the Board for exemption of investment by an assessee not being a Company.
  105. Rule 60B. Application by a body corporate being a Finance Corporation sponsored by the Government for exemption by the Government for exemption of investment by an assessee not being a Company.
  106. Rule 61. Form of tax clearance and exemption certificate required under section 107 of the Income Tax Ordinances 1984 for persons leaving Bangladesh
  107. Rule 62. Production of certificate of tax clearance, etc., any officer of customs by person before he leave?
  108. Rule 63. Exemption from production of tax clearance certificate
  109. Rule 64. Form of application for a certificate for transfer of property.
  110. Rule 64A. form of certificate under proviso to section 82
  111. Rule 64B. Tax-payers Identification Number
  112. Rule 64C. Tax collection account number
  113. Rule 65. Amount or rate for allowance on entertainment expense
  114. Rule 65A. Allowance in respect of expenditure on foreign travels for holidaying and recreation
  115. Rule 65B. Rate of allowances in respect of publicity and advertisement expenses
  116. Rule 65C. Rate of allowances in respect of expenditure on distribution of free samples
  117. Rule 66. Standard of a “tourist industry”
  118. Rule 67. Search and Seizure
  119. Rule 68. Modes of recovery to taxes
  120. Rule 69. Appeal from Order by Tax Recovery Officer