Ordinance No. XXXVI of 1984 এর SIXTH SCHEDULE, PART A এর সংশোধন
৫৫। উক্ত Ordinance এর SIXTH SCHEDULE, PART A এর-
(ক) paragraph 1A এর পরিবর্তে নিম্নরূপ paragraph 1A প্রতিস্থাপিত হইবে, যথা:-
"1A. Any service charge derived from operation of micro credit by a non-government organisation registered with NGO Affairs Bureau.
Explanation.- For the purpose of this paragraph, "service charge" means any financial charge or interest or share of profit, called by whatever name, paid or payable by the loan recipient for the amount borrowed under micro credit programme from the non-government organisation. ";
(খ) paragraph 2 এর "Any income of a religious or charitable institution derived from voluntary contributions" শব্দগুলির পরিবর্তে "Any voluntary contributions received by a religious or charitable institution" শব্দগুলি প্রতিস্থাপিত হইবে;
(গ) paragraph 4 এর sub-paragraph (2) এর "Companies Profits (Workers Participation) Act, 1968 (XII of 1968)" শব্দগুলি, কমা, সংখ্যাগুলি ও বন্ধনীগুলির পরিবর্তে ‘‘
বাংলাদেশ শ্রম আইন, ২০০৬ (২০০৬ সনের ৪২ নং আইন), Bangladesh Labour Act, 2006 (Act No. XLII of 2006)" শব্দগুলি, কমাগুলি, সংখ্যাগুলি ও বন্ধনীগুলি প্রতিস্থাপিত হইবে;
(ঘ) paragraph 11A এর "ten thousand" শব্দগুলির পরিবর্তে "twenty thousand" শব্দগুলি প্রতিস্থাপিত হইবে;
(ঘঘ) paragraph 21 এর sub-paragraph (d) এর "Companies Profit (Workers Participation), Act, 1968 (XII of 1968)" শব্দগুলি, কমা, সংখ্যাগুলি ও বন্ধনীগুলির পরিবর্তে “
বাংলাদেশ শ্রম আইন, ২০০৬ (২০০৬ সনের ৪২ নং আইন), Bangladesh Labour Act, 2006 (Act. No. XLII of 2006)" শব্দগুলি, কমা, সংখ্যাগুলি ও বন্ধনীগুলি প্রতিস্থাপিত হইবে;
(ঙ) paragraph 29 এর "fifty thousand" শব্দগুলির পরিবর্তে "two lakh" শব্দগুলি প্রতিস্থাপিত হইবে;
(চ) বিলুপ্ত paragraph 32 এর পর নিম্নরূপ নূতন paragraph 32A সংযোজিত হইবে, যথা:-
"32A. Any sum or aggregate of sums received as interest from pensioners' savings certificate or wage earners bond where the total accumulated investment at the end of the relevant income year in such certificate or bond does not exceed taka five lakh.";
(ছ) paragraph 33 এর-
(অ) "software development and" শব্দগুলির পরিবর্তে "software development or Nationwide Telecommunica-tion Transmission Network (NTTN) or " ’’শব্দগুলি, শব্দসংক্ষেপ ও বন্ধনীগুলি প্রতিস্থাপিত হইবে;
(আ) "2015" সংখ্যার পরিবর্তে "2019" সংখ্যা প্রতিস্থাপিত হইবে;
(জ) paragraph 34 এর sub-paragraph (a) এর পরিবর্তে নিম্নরূপ sub-paragraph (a) প্রতিস্থাপিত হইবে, যথা:-
"(a) if such income exceeds taka one lakh and fifty thousand, the person shall invest an amount not less than ten percent of the said income in the purchase of bond or securities issued by the Government within six months from the end of the income year and hold such bond or securities till maturity of such bond or securities;";
(ঝ) paragraph 44 এর-
(অ) "2015" সংখ্যাগুলির পরিবর্তে "2019" প্রতিস্থাপিত হইবে;
(আ) sub-paragraph (ii) এর পরিবর্তে নিম্নরূপ sub-paragraph (ii) প্রতিস্থাপিত হইবে, যথা:-
(ii) Rajshahi, Khulna, Sylhet, Rangpur and Barisal divisions and Rangamati, Bandarban and Khagrachari districts for a period of ten years beginning with the month of commencement of commercial exhibition :
Period of Exemption |
Rate of Exemption |
For the first three years (first, second and third year) |
100% of income"; |
For the next three years (fourth, fifth and sixth year) |
50% of income |
For the next four years (seventh to tenth years) |
25% of income |
(ঞ) paragraph 45 এর-
(অ) "2015" সংখ্যাগুলির পরিবর্তে "2019" প্রতিস্থাপিত হইবে;
(আ) sub-paragraph (i) এবং sub-paragraph (ii) এর পরিবর্তে নিম্নরূপ sub-paragraph (i) এবং sub-paragraph (ii) প্রতিস্থাপিত হইবে, যথা:-
(i) Dhaka or Chittagong divisions (excluding city corporation area and Rangamati, Bandarban and Khagrachari districts) for a period of five years beginning with the month of commencement of commercial production :
Period of Exemption |
Rate of Exemption |
For the first two years (first and second year) |
100% of income |
For the next two years (third and fourth year) |
50% of income |
For the next one year (fifth year) |
25% of income |
(ii) Rajshahi, Khulna, Sylhet, Rangpur and Barisal divisions (excluding city corporation area) and Rangamati, Bandarban and Khagrachari districts for a period of ten years beginning with the month of commencement of commercial exhibition :
Period of Exemption |
Rate of Exemption |
For the first three years (first, second and third year) |
100% of income |
For the next three years (fourth, fifth and sixth year) |
50% of income |
For the next four years (seventh to tenth year) |
25% of income |
(ট) paragraph 47 এর পর নিম্নরূপ নুতন paragraphs 48, 49, 50, 51 ও 52 সংযোজিত হইবে, যথা:-
"48. Any income earned in abroad by an individual assessee being a Bangladeshi citizen and brought any such income into Bangladesh as per existing laws applicable in respect of foreign remittance.
49. Income of an assessee donated in an income year by a crossed cheque to any girls' school or girls' college approved by the Ministry of Education of the government.
50. Income of an assessee donated in an income year by a crossed cheque to any Technical and Vocational Training Institute approved by the Ministry of Education of the government.
51. Income of an assessee donated in an income year by a crossed cheque to any national level institution engaged in the Research & Development (R&D) of agriculture, science, techonology and industrial development."।
