প্রিন্ট ভিউ
[সেকশন সূচি]
চতুর্থ অধ্যায়
Income-tax Ordinance, 1984 (Ordinance No. XXXVI of 1984) এর অধিকতর সংশোধন
৪৫। উক্ত Ordinance এর section 82C এর—
(ক) sub-section (2) এর clause (b) এর—
(অ) “SL No. 1 of the Table of sub-section (1) of section 52AA” অক্ষরগুলি, শব্দগুলি, চিহ্নগুলি, সংখ্যাগুলি ও বন্ধনীগুলির পরিবর্তে “SL. No. 1, 2 and 13A of the Table of sub- section (1) of section 52AA” অক্ষরগুলি, শব্দগুলি, চিহ্নগুলি, সংখ্যাগুলি ও বন্ধনীগুলি প্রতিস্থাপিত হইবে; এবং
(আ) proviso এর sub-clause (ii) তে উল্লিখিত “iron products,” শব্দগুলি ও চিহ্নের পর “ferro alloy products,” শব্দগুলি ও কমা সন্নিবেশিত হইবে; এবং
(খ) sub-section (4) এর প্রারম্ভিক অংশ ও clause (a) এর পরিবর্তে নিম্নরূপভাবে sub-section (4) এর প্রারম্ভিক অংশ ও clause (a) প্রতিস্থাপিত হইবে, যথা:—
“(4) Subject to the provision of sub-section (5), minimum tax for an individual, a firm or a company shall be the following—
(a) an assessee being—
(i) an individual having gross receipts of taka three crore or more; or
(ii) a firm having gross receipts of more than taka fifty lakh;or
(ii) a company,
shall, irrespective of its profits or loss in an assessment year, for any reason whatsoever, including the sustaining of a loss, the setting off of a loss of earlier year or years or the claiming of allowances or deductions (including depreciation) allowed under this Ordinance, be liable to pay minimum tax in respect of an assessment year at the following rate—
|
Serial No |
Classes of assessee |
Rate of minimum tax |
|
(1) |
(2) |
(3) |
|
1. |
Manufacturer of cigarette, bidi, chewing tobacco, smokeless tobacco or any other tobacco products |
1% of the gross receipts |
|
2. |
Mobile phone operator |
2% of the gross receipts |
|
3. |
Individual other than individual engaged in mobile phone operation or in the manufacturing of cigarette, bidi, chewing tobacco, smokeless tobacco or any other tobacco products, having gross receipts taka 3 crore or more |
0.50% of the gross receipts |
|
4. |
Any other cases |
0.60% of the gross receipts: |
Provided that such rate of tax shall be zero point one zero percent (0.10%) of such receipts for an industrial undertaking engaged in manufacturing of goods for the first three income years since commencement of its commercial production.” ।
