প্রিন্ট ভিউ
[সেকশন সূচি]
তৃতীয় অধ্যায়
Income tax Ordinance, 1984 (Ordinance No. XXXVI of 1984) এর সংশোধন
২৪। উক্ত Ordinance এর section68B এর¾
(ক) sub-section (2) এ উল্লিখিত Table এর পরিবর্তে নিম্নরূপ Table প্রতিস্থাপিত হইবে, যথা:¾
|
“ |
Serial No. |
Type and engine capacity |
Amount of tax (in taka) |
|
|
|
1 |
A car or a jeep, not exceeding 1500cc or 75kw |
25,000/- |
|
|
|
2 |
A car or a jeep, exceeding 1500cc or 75kw but not exceeding 2000cc or 100 kw |
50,000/- |
|
|
|
Serial No. |
Type and engine capacity of motor car |
Amount of tax (in taka) |
|
|
|
3 |
A car or a jeep, exceeding 2000cc or 100 kw but not exceeding 2500cc or 125 kw |
75,000/- |
|
|
|
4 |
A car or a jeep, exceeding 2500cc or 125 kw but not exceeding 3000cc or 150 kw |
1,25,000/- |
|
|
|
5 |
A car or a jeep, exceeding 3000cc or 150 kw but not exceeding 3500cc or 175 kw |
1,50,000/- |
|
|
|
6 |
A car or a jeep, exceeding 3500cc or 175 kw |
2,00,000/- |
|
|
|
7 |
A microbus |
30,000/- |
;” এবং |
(খ) sub-section (2) এর পর নিম্নরূপ নূতন sub-sections (2A) এবং (2B) সংযোজিত হইবে, যথা:¾
“(2A) In case of registration or fitness renewal of motor car for more than one year, advance tax under sub-section (2) shall be collected on or before 30th June in every subsequent year or years following the year in which registration or fitness renewal of motor car has been done.
(2B) Where any person fails to pay advance tax in accordance with sub-section (2A), the amount of advance tax payable shall be calculated following A+B formula, where¾
A = the amount of advance tax not paid in the previous year or years; and
B = the amount of advance tax payable under sub-section (2) for the year in which an assessee is making the payment.”।
