প্রিন্ট ভিউ
[সেকশন সূচি]
চতুর্থ অধ্যায়
Income-tax Ordinance, 1984 (Ordinance No. XXXVI of 1984) এর অধিকতর সংশোধন
১৮। Ordinance No. XXXVI of 1984 এ নূতন sections 19AAAA এবং 19AAAAA এর সন্নিবেশ।— উক্ত Ordinance এর বিলুপ্ত section 19AAA এর পর নিম্নরূপ নূতন sections 19AAAA এবং19AAAAA সন্নিবেশিত হইবে, যথা:—
“19AAAA. Special Tax Treatment in respect of investment in Securities.— (1) Notwithstanding anything contained in this Ordinance or any other law for the time being in force, no question as to the source of any sum invested in securities by an individual assessee during the period between the first day of July, 2020 and the thirtieth day of June, 2021 (both days inclusive) shall be raised by any authority if the assessee pays tax at the rate of ten percent (10%) on such investment within thirty days from the date of such investment.
(2) In respect of such investment, a declaration in the prescribed form and manner shall be made and submitted to the respective Deputy Commissioner of Taxes.
(3) Where any such sum invested is withdrawn from the capital market within one years from the day of such investment, such sum shall be deemed to be income of the assessee for that income year classifiable under the head “Income from other sources.”
(4) The provisions of this section shall not apply to cases where any proceeding under any provision of this Ordinance or any other law has been drawn on or before the day of making such investment.
Explanation.—For the purpose of this section ‘securities’ mean stocks, shares, mutual fund units, bonds, debentures and other securities of the companies listed in and approved by the Bangladesh Securities and Exchange Commission and all other government securities and bonds tradable in the capital market.
19AAAAA. Special Tax Treatment in respect of undisclosed property, cash, etc.—(1) Notwithstanding anything contained in this Ordinance or any other law for the time being in force, no question as to the source of any undisclosed movable property and immovable property shall be raised by any authority if an individual assessee pays, before the submission of return or revised return of income during the period between the first day of July, 2020 and the thirtieth day of June, 2021 (both days inclusive), tax at the rate specified in the following tables:
|
Serial No. |
Description of the Property |
Rate of tax |
|
(1) |
(2) |
(3) |
|
1. |
Land situated in the area of Gulshan Model Town, Banani, Baridhara, Motijheel Commercial Area and Dilkusha Commercial Area of Dhaka |
taka twenty thousand per square meter |
|
2. |
Land situated in the area of Dhanmandi Residential Area, Defence Officers Housing Society (DOHS), Mahakhali, Lalmatia Housing Society, Uttara Model Town, Bashundhara Residential Area, Dhaka Cantonment, Sidheshwary, Kawran Bazar, Bijaynagar, Wari, Segunbagicha, Nikunja of Dhaka, and Panchlaish, Khulshi, Agrabad and Nasirabad Area of Chittagong |
taka fifteen thousand and five hundred per square meter |
|
3. |
Land situated in the area of any City Corporation other than areas mentioned in serial nos. 1 and 2 |
taka five thousand per square meter |
|
4. |
Land situated in the area of a Paurasabha or any district headquarters |
taka one thousand and five hundred per square meter |
|
5. |
Land situated in the area other than the areas mentioned in serial nos.1, 2, 3 and 4 |
taka five hundred per square meter |
Table-2
|
Serial No. |
Description of the Property |
Rate of tax |
|
|
(1) |
(2) |
(3) |
|
|
1. |
Building or apartment, the plinth area of which does not exceed two hundred square meter, situated in the area of Gulshan Model Town, Banani, Baridhara, Motijheel Commercial Area and Dilkusha Commercial Area of Dhaka |
taka four thousand per square meter |
|
|
2. |
Building or apartment, the plinth area of which exceeds two hundred square meter, situated in the area of Gulshan Model Town, Banani, Baridhara, Motijheel Commercial Area and Dilkusha Commercial Area of Dhaka |
taka six thousand per squaremeter |
|
|
3. |
Building or apartment, the plinth area of which does not exceed two hundred square meter, situated in the area of Dhanmandi Residential Area, Defence Officers Housing Society (DOHS), Mahakhali, Lalmatia Housing Society, Uttara Model Town, Bashundhara Residential Area, Dhaka Cantonment, Sidheshwary, Kawran Bazar, Banasree, Bijaynagar, Wari, Segunbagicha, Nikunja of Dhaka, and Panchlaish, Khulshi, Agrabad and Nasirabad Area of Chittagong |
taka three thousand per square meter |
|
|
4. |
Building or apartment, the plinth area of which exceeds two hundred square meter, situated in the area of Dhanmandi Residential Area, Defence Officers Housing Society (DOHS), Mahakhali, Lalmatia Housing Society, Uttara Model Town, Bashundhara Residential Area, Dhaka Cantonment, Sidheshwary, Kawran Bazar, Banasree, Bijaynagar, Wari, Segunbagicha, Nikunja of Dhaka, and Panchlaish, Khulshi, Agrabad and Nasirabad Area of Chittagong |
taka three thousand five hundred per square meter |
|
|
5. |
Building or apartment, the plinth area of which does not exceed one hundred and twenty square meter, situated in the area of any City Corporation other than areas mentioned in serial nos. 1, 2, 3 and 4 |
taka seven hundred per square meter |
|
|
6. |
Building or apartment, the plinth area of which exceeds one hundred and twenty square meter but does not exceed two hundred square meter, situated in the area of any City Corporation other than areas mentioned in serial nos. 1, 2, 3 and 4 |
taka eight hundred and fifty per square meter |
|
|
7. |
Building or apartment, the plinth area of which exceeds two hundred square meter, situated in the area of any City Corporation other than areas mentioned in serial nos. 1, 2, 3 and 4 |
taka one thousand and three hundred per square meter |
|
|
8. |
Building or apartment, the plinth area of which does not exceed one hundred and twenty square meter, situated in the area of a Paurasabha of any district headquarters |
taka three hundred per square meter |
|
|
9. |
Building or apartment, the plinth area of which exceeds one hundred and twenty square meter but does not exceed two hundred square meter, situated in the area of a Paurasabha of any district headquarters |
taka four hundred and fifty per square meter |
|
|
10. |
Building or apartment, the plinth area of which exceeds two hundred square meter, situated in the area of a Paurasabha of any district headquarters |
taka six hundred per squaremeter |
|
|
11. |
Building or apartment, the plinth area of which does not exceed one hundred and twenty square meter, situated in the area other than the areas mentioned in serial nos. 1, 2, 3, 4, 5, 6, 7, 8, 9 and 10 |
taka two hundred per square meter |
|
|
12. |
Building or apartment, the plinth area of which exceeds one hundred and twenty square meter but does not exceed two hundred square meter, situated in the area other than the areas mentioned in serial nos.1, 2, 3, 4, 5, 6, 7, 8, 9 and 10 |
taka three hundred per square meter |
|
|
13. |
Building or apartment, the plinth area of which exceeds two hundred square meter, situated in the area other than the areas mentioned in serial nos.1, 2, 3, 4, 5, 6, 7, 8, 9 and 10 |
taka five hundred per square meter |
|
Table-3
|
Serial No. |
Description of the Property |
Rate of tax |
|
(1) |
(2) |
(3) |
|
1. |
Cash, bank deposits, financial schemes and instruments, all kinds of deposits or saving deposits, savings instruments or certificates |
ten percent of the total amount |
(2) The provisions of this section shall not apply to cases where any proceeding under any provision of this Ordinance or any other law has been drawn on or before the day of submission of return or revised return.”।
