১০। Income-tax Ordinance, 1984 (Ordinance No. XXXVI of 1984), অতঃপর উক্ত Ordinance বলিয়া উল্লিখিত, এর section 2 এর-

(ক) clause (2) এর sub-clause (c) এর পরিবর্তে নিম্নরূপ sub-clause (c) প্রতিস্থাপিত হইবে, যথা:-

“(c) where the amalgamated company is a Bangladeshi company and the shareholders holding not less than 75% (seventy five percent) in value of the shares in the amalgamating company or companies (other than shares already held therein immediately before the merger by, or by a nominee for, the amalgamated company or its subsidiary) become shareholders of the amalgamated company; or”;

(খ) clause (2) এর sub-clause (c) এর পর নিম্নরূপ নূতন sub-clause (d) সংযোজিত হইবে, যথা:-

“(d) where the amalgamated company is a foreign company and the shareholders holding not less than 75% (seventy five percent) in value of the shares in the amalgamating foreign company or companies that directly or indirectly holds or hold shares in a Bangladeshi company or companies (other than shares already held therein immediately before the merger by, or by a nominee for, the amalgamated company or its subsidiary) become shareholders of the amalgamated company;”;

(গ) clause (12) এর পরে নিম্নরূপ নূতন clause (12A) সন্নিবেশিত হইবে, যথা:-

“(12A) “bank transfer” includes transfer of money by crossed cheque, mobile financial services or any other digital means approved by the Bangladesh Bank;”;

(ঘ) clause (16) এর পরিবর্তে নিম্নরূপ clause (16) প্রতিস্থাপিত হইবে, যথা:-

“(16) “charitable purpose” means-

(a) relief of the poor, education relief, medical relief; and

(b) the advancement of any other object of general public utility:

Provided that the advancement of any other object of general public utility shall not be considered as charitable purpose, if it is not approved by the Board and involves-

(i) carrying out any activities in the nature of trade, commerce or business in whatever form and manner; or

(ii) rendering any service for a consideration and the aggregate value of such consideration in any income year exceeds Taka twenty lakh;”;

(ঙ) clause (28) এর পর নিম্নরূপ নূতন clause (28A) সন্নিবেশিত হইবে, যথা:-

“(28A) “export” means supply of goods and services from inside to outside the geographical limits of Bangladesh and shall include supply of locally manufactured raw materials and other inputs to export oriented industry under internal back to back letter of credit;”;

(চ) clause (54) এর পর নিম্নরূপ নূতন clause (54A) সন্নিবেশিত হইবে, যথা:-

“(54A) “research and development” means any systematic, investigative and experimental study that involves novelty or technical risk carried out in the field of science or technology with the object of acquiring new knowledge or using the results of the study for the production or improvement of materials, devices, products, produce, or processes, but does not include­­-

(a) quality control or routine testing of materials, devices or products;

(b) research in the field of social science including the arts and humanities;

(c) the creation or development of financial instruments or financial products;

(d) market research or sales promotion; routine data collection, efficiency surveys or management studies;

(e) routine modifications or changes to materials, devices, products, processes or production methods;

(f) cosmetic modifications or stylistic changes to materials, devices, products, processes or production methods; or

(g) the creation or enhancement of trademarks or goodwill;”;

(ছ) clause (61) এর পর নিম্নরূপ নূতন clause (61A) সন্নিবেশিত হইবে, যথা:-

“(61A) “supply of goods” means transfer of the right of goods by way of sale, exchange or otherwise including sale under hire purchase agreement or finance lease;”;

(জ) clause (62A) এর-

(অ) (ii) এর পর নিম্নরূপ নূতন (iia) সন্নিবেশিত হইবে, যথা:-

“(iia) in the case of an assessee, who is an individual and has not submitted return before, the thirtieth day of June following the end of the income year;”;

(আ) sub-clause (iii) তে উল্লিখিত “sub-clauses (i) and (ii)” শব্দগুলি, সংখ্যাগুলি ও চিহ্নগুলির পরিবর্তে “this clause” শব্দগুলি প্রতিস্থাপিত হইবে।

১১।  উক্ত Ordinance এর section 16 এর sub-section (3) এর পরিবর্তে নিম্নরূপ sub-section (3) প্রতিস্থাপিত হইবে, যথা:-

“(3) Notwithstanding anything contained in sub-section (1), income tax shall be charged at the rates specified in Chapter VII and the Second Schedule in respect of-

(i) any income classifiable under the head “Capital gains”;

(ii) any income by way of “dividend” referred to in clause (26) of section 2; and

(iii) any income by way of “winnings” referred to in section 19(13).”।

১২। উক্ত Ordinance এর section19 এর-

(ক) sub-section (11) এর প্রথম proviso তে উল্লিখিত “assessee” শব্দের পর “being individual” শব্দগুলি সন্নিবেশিত হইবে;

(খ) sub-section (21)-

(অ) এর proviso (b) এর পর নিম্নরূপ proviso (bb) সন্নিবেশিত হইবে, যথা:-

“(bb) deposits received by a Bank or a financial institution or an organization registered with Micro Credit Regulatory Authority or NGO Affairs Bureau shall not be deemed to be an income under this sub-section.”;

(আ) এর proviso (c) এর sub-proviso (ii) তে উল্লিখিত “parents” শব্দের পর “or sons or daughters” শব্দগুলি সন্নিবেশিত হইবে;

(ই) এর Explanation বিলুপ্ত হইবে।

১৩। উক্ত Ordinance এর section 19AAAA বিলুপ্ত হইবে।

১৪। উক্ত Ordinance এর section 19AAAAA বিলুপ্ত হইবে।

১৫। উক্ত Ordinance এর section 19E এর পর নূতন section 19F এবং section 19G সংযোজিত হইবে, যথা:-

19F. Special Tax Treatment in respect of undisclosed offshore assets.- (1) Notwithstanding anything contained in this Ordinance or any other law for the time being in force, no question as to the source of the undisclosed asset located outside of Bangladesh shall be raised by any authority if an assessee pays, before the submission of return of income applicable for the assessment year 2022-2023, tax at the rate specified in the following table:

                                                 Table

(2) Where an assessee repatriates any sum from abroad under the scheme of this section, the bank responsible for crediting to the account of the assessee shall deduct tax in accordance with sub-section (1) before crediting and give a certificate of such deduction to the assessee.

(3) Subject to sub-section (2), tax under this section shall only be paid by automated challan.

(4) The provisions of this section shall not apply to cases where any proceeding has been drawn on account of tax evasion or criminal activities under any provision of this Ordinance or any other law by thirtieth June, 2022.

(5) For the purpose of this section, “return” shall include amended return under section 82BB or revised return under section 78 and be submitted by thirtieth day of June, 2023.

19G. Penalty for any offshore asset not disclosed in the return.- (1) Without prejudice to any other liability which may incur under any other provision of this Ordinance and any other law for the time being in force, where any person being a resident Bangladeshi is found to be the owner of any offshore asset not disclosed in the return and the assessee offers no explanation about the nature and source thereof or the explanation offered is not satisfactory, the Deputy Commissioner of Taxes shall, after ensuring a reasonable opportunity of being heard, proceed to recover from such person the amount of penalty equal to the fair value of such offshore asset.

(2) The Deputy commissioner of Taxes shall have the authority to recover the penalty under this section by confiscating or selling any asset held by or on behalf of the assessee.

(3) The Deputy of Commissioner of Taxes shall have the power to conduct an offshore investigation, where he has reason to believe that an assessee has offshore assets not disclosed in the return.

(4) To prevent holding undisclosed offshore asset and to recover such undisclosed asset, the Board shall have the power to-

(a) take necessary action as it deems fit; or

(b) allow, conduct, permit, arrange an inquiry or investigation by any income tax authority not being below the rank of Deputy Commissioner of Taxes.”

১৬। উক্ত Ordinance এর section 29 এর sub-section (1) এর-

(ক) clause (v) বিলুপ্ত হইবে;

(খ) clause (xix) তে উল্লিখিত “scientific research” শব্দগুলির পরিবর্তে “research and development” শব্দগুলি প্রতিস্থাপিত হইবে;

(গ) clause (xx) তে উল্লিখিত “scientific research” শব্দগুলির পরিবর্তে “research and development” শব্দগুলি প্রতিস্থাপিত হইবে;

(ঘ) clause (xxi) এর Explanation এর “and in clauses (xix) and (xx)” শব্দগুলি বিলুপ্ত হইবে।

১৭।  উক্ত Ordinance এর section 30 এর-

(ক) clause (e) এর “five lakh and fifty thousand” শব্দগুলির পরিবর্তে “ten lakh” শব্দগুলি প্রতিস্থাপিত হইবে;

(খ) Explanation-2 বিলুপ্ত হইবে।

১৮।  উক্ত Ordinance এর section 32এর-

(ক) sub-section (5) এর পর নিম্নরূপ নূতন sub-section (5A) সন্নিবেশিত হইবে, যথা:-

“(5A) Where any capital gain arises from any transfer of capital asset in a scheme of amalgamation, no tax shall be charged under section 31:

Provided that in a scheme of amalgamation, any consideration received by the shareholders of the amalgamating companies in any manner other than the shares of the amalgamated company shall be subject to applicable tax.”;

(খ) sub-section (7) বিলুপ্ত হইবে।

১৯।  উক্ত Ordinance এর section 35 এর sub-section (3) তে উল্লিখিত “the Companies Act, 1913 (VII of 1913) or কোম্পানী আইন, ১৯৯৪ (১৯৯৪ সালের ১৮ নং আইন)” শব্দগুলি, সংখ্যাগুলি ও চিহ্নগুলির পরিবর্তে “clause (20) of section 2” শব্দগুলি ও চিহ্নগুলি প্রতিস্থাপিত হইবে।

২০। উক্ত Ordinance এর section 42 এর sub-section (7) এর পর নিম্নরূপ নূতন sub-section (8) সংযোজিত হইবে, যথা:-

“(8) In a scheme of amalgamation, the amalgamated company shall have the right to carry forward the accumulated loss and the unabsorbed depreciation of the amalgamating company as if the loss or the unabsorbed depreciation, as the case may be, has been the accumulated loss or the unabsorbed depreciation of the amalgamated company in the income year in which the amalgamation took place.” ।

২১। উক্ত Ordinance এর section 44 এর-

(ক) sub-section (2) এর clause (b) এর পরিবর্তে নিম্নরূপ clause (b) প্রতিস্থাপিত হইবে, যথা:-

"(b) an assessee, being a resident or a non-resident Bangladeshi, shall be entitled to a credit from the amount of tax payable on his total income at the rate of 15% (fifteen percent) of the eligible amount:

Provided that an assessee who fails to submit return of income as required under section 75 shall be entitled to a credit from the amount of tax payable on his total income at the rate of 7.5% (seven point five percent) of the eligible amount.”;

(খ) sub-section (2) এর clause (c) এর sub-clause (ii) তে উল্লিখিত “25%” সংখ্যাগুলি ও চিহ্নের পরিবর্তে “20%” সংখ্যাগুলি ও চিহ্ন প্রতিস্থাপিত হইবে;

(গ) sub-section (5) এর clause (a) এর পরিবর্তে নিম্নরূপ clause (a) প্রতিস্থাপিত হইবে, যথা:-

“(a) the income of a person for the relevant income year shall not be-

(i) exempted from tax; or

(ii) subject to reduced rate of tax;

in an assessment year if the person fails to-

(i) submit the return of income as required under section 75; or

(ii) comply with any provision of Chapter VII of this Ordinance; or

(iii) receive all the receipts from the sources, income from which is subject to tax exemption or reduced rate of tax, through bank transfer:

Provided that the provision of receiving the receipts through bank transfer shall not be applicable for an assessee being individual having gross receipts not exceeding Taka one crore in an income year:

Provided further that the provision of receiving the receipts through bank transfer shall not be applicable for income derived from agriculture or farming.”।

২২। উক্ত Ordinance এর section 49 এর sub-section (1) এর clause (zzff) এর প্রান্তস্থিত ফুলস্টপ এর পরিবর্তে সেমিকোলন প্রতিস্থাপিত হইবে এবং অতঃপর নিম্নরূপ দুটি নূতন clause সংযোজিত হইবে, যথা:-

“(zzg) income derived from the operation of inland ships;

"(zzh) income derived from the operation of commercial vehicles.”।

২৩। উক্ত Ordinance এর section 52 এর-

(ক) sub-section (1) এর proviso (a) এর পরিবর্তে নিম্নরূপ proviso (a) প্রতিস্থাপিত হইবে, যথা:-

“(a) the rate of tax shall be fifty percent (50%) higher if the payee fails to submit proof of submission of return at the time of making the payment;”;

(খ) sub-section (1) এর proviso (bb) এর পরিবর্তে নিম্নরূপ proviso (bb) প্রতিস্থাপিত হইবে, যথা:-

"(bb) the rate of tax shall be fifty percent (50%) higher if the payee does not receive payment by bank transfer;”;

(গ) sub-section (2) এর clause(a) এর-

(অ) item (xv) এর প্রান্তস্থিত and বিলুপ্ত হইবে এবং অতঃপর item (xvi) এর পরিবর্তে নিম্নরূপ items (xvi) প্রতিস্থাপিত হইবে, যথা:-

“(xvi) hotel, resort, community center and transport agency having annual turnover exceeding Taka one crore;”;

(আ) item (xvi) এর পর নিম্নরূপ নূতন item (xvii) সংযোজিত হইবে, যথা:-

“(xvii) an artificial juridical person;”।

২৪। উক্ত Ordinance এর section 52AA এর sub-section (1) এর পরিবর্তে নিম্নরূপ sub-section (1) প্রতিস্থাপিত হইবে, যথা:-

“(1) Where any payment is to be made by a specified person to a resident on account of a service as mentioned in this section, the person responsible for making the payment shall, at the time of making such payment, deduct income tax at the rate specified in the Table below:-

Table

Provided that-

(a)     if the amount for services mentioned in SL No. 3 and 4 of the Table shows both commission or fee and gross bill amount tax shall be the higher amount between (i) and (ii) where-

1. tax calculated on commission or fee applying the relevant rate in the table; and

(ii)   B x C x D, where-

B = Gross bill amount.

C = 10% of Sl. 3 and 2.5% for Sl. 4, and

D = rate of tax applicable on commission or fee;

(b)    the rate of tax shall be fifty percent (50%) higher if the payee fails to submit proof of submission of return at the time of making the payment;

(c)    the rate of tax shall be fifty percent (50%) higher if the payee does not receive payment by bank transfer;

(d)    where the Board, on an application made in this behalf, gives certificate in writing that the person rendering such service is otherwise exempted from tax under any provision of this Ordinance, the payment referred to in this section shall be made without any deduction or with deduction at a lesser rate for that income year.”।

২৫। উক্ত Ordinance এর section 52Q এর দ্বিতীয় proviso এর proviso (ii) তে উল্লিখিত “paragraph 48” শব্দ ও সংখ্যার পর “and 61” শব্দ ও সংখ্যা সন্নিবেশিত হইবে।

২৬। উক্ত Ordinance এর section 53BB এর পরিবর্তে নিম্নরূপ section 53BB প্রতিস্থাপিত হইবে, যথা:-

“53BB.Deduction of tax from export proceeds of goods.- (1)The Bank, through which export proceeds of goods of an exporter is received, shall deduct tax at the rate of 1% (one percent) of total export proceeds at the time of crediting the proceeds to the account of the exporter.

(2) Where the Board, on an application made in this behalf, gives a certificate in writing that the income of the exporter is partly or fully exempted from tax under any provision of the Ordinance, the Bank shall make credit to the account of an assesse without any deduction of tax or deduction of tax at a rate lesser than the rate specified in this section for the period mentioned in that certificate.”।

২৭।  উক্ত Ordinance এর section 53BBBB বিলুপ্ত হইবে।

২৮। উক্ত Ordinance এর section 53F এর পরিবর্তে নিম্নরূপ section 53F প্রতিস্থাপিত হইবে, যথা:-

“53F. Deduction at source from interest on saving deposits and fixed deposits, etc.- (1)Notwithstanding anything contained in this Ordinance or any other law for the time being in force in respect of exemption of tax, any person responsible for paying to a resident any sum by way of interest or share of profit on any saving deposits or fixed deposits or any term deposit maintained with any bank including a co-operative bank or any bank run on Islamic principles or non-banking financial institution or any leasing company or housing finance company, as the case may be, shall deduct, at the time of credit of such interest or share of profit to the account of the payee or at the time of payment thereof, whichever is earlier, income tax on such sum at the rate provided in the following table-

Table

(2) Where the payee being a person required to submit return under section 75 fails to furnish proof of submission of return, the rate of deduction shall be 50% higher.

(3)  For the purpose of sub-section (2), the proof of submission of return of parent shall be considered as the proof of submission of return of a minor.

(4) Nothing contained in this section shall apply-

                     (a) to interest or share of profit arising out of any deposit pension scheme sponsored by the Government or by a Bank with prior approval of the Government; or

 (b) to such payee or class of payees as the Board may, by a general or special order, specify that income of such payee or class of payee is otherwise exempted from tax.”।

২৯।  উক্ত Ordinance এর section 53HH এর পরিবর্তে নিম্নরূপ section 53HH প্রতিস্থাপিত হইবে, যথা:-

“53HH. Collection of tax from lease of property.- Any registering officer responsible for registering, under the Registration Act, 1908 (XVI of 1908), any document in relation to any lease of immovable property for not less than ten years shall not register such document unless tax is paid at a rate of four per cent by the lessor on the lease amount of such property.”।

৩০। উক্ত Ordinance এর section 53J এর

(ক) উপান্তটীকায় উল্লিখিত “rental value of” শব্দগুলির পর “water body or” শব্দগুলি সন্নিবেশিত হইবে;

(খ) sub-section (1) এ উল্লিখিত “on accounting of renting” শব্দগুলির পর “water body not being government property” শব্দগুলি সন্নিবেশিত হইবে।

৩১। Ordinance No. XXXVI of 1984 এ section 53Q এবং section 53R এর সন্নিবেশ।-  উক্ত Ordinance এর section 53P এর পর নিম্নরূপ নূতন section 53Q এবং section 53R সন্নিবেশিত হইবে, যথা:-

“53Q. Collection of Tax from motorvehicles plying commercially.- (1)The personresponsible for the registration and fitness renewal of motor vehicles shall not register or allow fitness renewal unless, a challan of advance tax at the rate given in the following table is attached with the application: 

Table

(2)        In case of registration or fitness renewal of a vehicle for more than one year, advance tax under sub-section (1) shall be collected on or before 30^th June in every subsequent year or years following the year in which registration or fitness renewal of the vehicle has been done.

(3)        Where any person fails to pay advance tax in accordance with sub-section (2), the amount of advance tax payable shall be calculated in accordance with A+ B formula, where

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 asseesee is making the payment.

(4)        Advance tax under sub-section (2) shall not be collected if the vehicle is owned by-

(i)         the government and the local government;

(ii)        a project, programme or activity under the government and the local government;

(iii)       a foreign diplomat, a diplomatic mission in Bangladesh, United Nations and its offices;

(iv)       a development partner of Bangladesh and its affiliated office or offices;

(v)        an educational institution under the Monthly Payment Order of the Government;

(vi)       a public university;

(ix)       an institution that has obtained a certificate from the Board that advance tax shall not be collected from it.

53R.     Collection of tax from inland ships.- (1)The person responsible for granting a certificate of survey or renewing a certificate of survey under the Inland Shipping Ordinance, 1976 (Ordinance No. LXXII of 1976) shall not grant or renew such certificate of survey unless a challan of advance tax computed at the rate given in the following table is attached with the application:

Table

2. In case of granting a certificate of survey or renewing a certificate of survey for more than one year, advance tax under sub-section (1) shall be collected on or before 30th June in every subsequent year or years following the year in which grant of or renewal of such certificate has been done.
3. Where any person fails to pay advance tax in accordance with sub-section (2), the amount of advance tax payable shall be calculated in accordance with A+ B formula, where-

          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 asseesee is making the payment.

4. For the purpose of this section ‘inland ship’ and ‘inland water’ shall have the same meaning as defined in the Inland Shipping Ordinance, 1976 (Ordinance No. LXXII of 1976).”।

৩2। উক্ত Ordinance এর section 56 এর sub-section (1) এর Table এর SL. No. 27 নিম্নরূপে প্রতিস্থাপিত হইবে, যথা:-

৩3।  উক্ত Ordinance এর section 57 এর পরিবর্তে নিম্নরূপ section 57 প্রতিস্থাপিত হইবে, যথা:-

“57.      Consequences of failure to deduct, collect, etc.- (1) Where a person-

(a)        fails to deduct or collect tax at source as required by or under the provisions of this Chapter; or

(b)        deducts or collects tax at a lesser rate or in lesser amount; or

(c)        after deducting or collecting tax under this Chapter, fails to pay the same to the credit of the Government, or pays to the credit of the Government an amount lower than the collected or deducted amount; or

(d)        fails to comply with any other provision of this Chapter;

such person shall be deemed to be an asseesee in default, and without prejudice to any other consequences to which such person may be liable, shall be liable to pay–

(i)     the amount of tax that has not been deducted or collected; or

(ii)    the amount which was required to be deducted or collected under this Chapter as reduced by the amount that has been actually deducted or collected; or

(iii)  the amount that, after being collected and deducted, has not been paid to the credit of the Government; or

(iv)  a penalty not exceeding Taka ten lakhs for being non-compliant in respect of cases other than the cases mentioned above.

(2)        In addition to the amount as mentioned in sub-section (1), the person shall also be liable to pay an additional amount at the rate of two percent (2%) per month on the amount other than the penalty as mentioned in clauses (i), (ii) and (iii) of sub-section (1), as the case or cases may be, calculated for the period-

(i)         in the case of failure to deduct or collect, or of the deduction or collection at lower rate or amount, from the due date of the deduction or collection to the date of the payment of the amount, as mentioned in sub-clauses (i) or (ii) of clause (c) of sub-section (1), as the case may be, to the credit of the Government;

(ii)        in the case of failure to deposit the amount deducted or collected, from the date of deduction or collection to the date of payment of the amount, as mentioned in sub-clause (iii) of clause (c) of sub-section (1), to the credit of the Government.

(3) The period for which the additional amount under subsection (2) is calculated shall not exceed twenty-four months.

(4) The Deputy Commissioner of Taxes shall take necessary action for the realisation of the amount and penalty as mentioned in sub-section (1) and the additional amount as mentioned in sub-section (2) from the person referred to in sub-section (1) after giving the person a reasonable opportunity of being heard.

(5) Where the person responsible for deducting or collecting tax under this chapter is the Government, or any authority, corporation or body of the Government- including its units or a project or programme or activity where government has any financial or operational involvement- 

(i) the individuals responsible for approving or allowing the payment; or

(ii) the individuals who is responsible for allowing, approving or granting any clearance, registration, license, permits, etc.

shall be jointly and severally liable to pay taxes, penalty or additional amount under this section.

(6) Where the person responsible for deducting or collecting tax under this chapter is a person other than the Government, or any authority, corporation or body of the Government- including its units or a project or programme or activity where government has any financial or operational involvement-

(i) the organization itself; and

(ii) the individuals responsible for approving or allowing the payment

shall be jointly and severally liable to pay taxes, penalty or additional amount under this section.

(7) No realisation of the amount mentioned in sub-section (1) shall be made if it is established that such amount has meanwhile been paid by the person from whom the deduction or collection was due.”।

৩৪। উক্ত Ordinance এর section 68B এর sub-section (6) এর clause (a) এর পরিবর্তে নিম্নরূপ clause (a) প্রতিস্থাপিত হইবে, যথা:-

“(a) “motor car” includes a jeep or a microbus but does not include a motor vehicle mentioned in section 53Q and a motor cycle.”।

৩৫।  উক্ত Ordinance এর section 75 এর-

(ক) sub-section (1) এর clause (f) নিম্নরূপে প্রতিস্থাপিত হইবে, যথা:-

“(f) if such person is required to furnish proof of submission of return under section 184A:”;

(খ) sub-section (2) এর পরিবর্তে নিম্নরূপ sub-section (2) প্রতিস্থাপিত হইবে, যথা:-

(2) A return of income under sub-section (1) shall not be mandatory for-

(i) an educational institution that receives government benefits under Monthly Payment Order (MPO) and does not have english version curriculum; or

(ii) a public university; or

(iii) a recognized provident fund, an approved gratuity fund, a pension fund, an approved superannuation fund; or

(iv) a non-resident individual having no fixed base in Bangladesh; or

(v) any class of persons which the Board may, by order in official gazette, exempt from filing the return.”।

৩৬। উক্ত Ordinance এর section 80 এর sub-section (1) তে উল্লিখিত “in respect of all” শব্দগুলির পর “local and global” শব্দগুলি সন্নিবেশিত হইবে।

৩৭।  উক্ত Ordinance এর section 82C এর sub-section (2) এর-

(ক) clause (b)-

(অ) তে উল্লিখিত “13A” সংখ্যা ও বর্ণ এর পরিবর্তে “14” সংখ্যা সন্নিবেশিত হইবে;

(আ)  উল্লিখিত “52O,” সংখ্যা, বর্ণ ও কমার পর “52Q” সংখ্যা, বর্ণ ও কমা সন্নিবেশিত হইবে;

(ই)  উল্লিখিত “53BBBB,” সংখ্যা, বর্ণ ও কমা বিলুপ্ত হইবে;

(ঈ)  উল্লিখিত “53P” সংখ্যা ও বর্ণের পর “, 53Q, 53R” সংখ্যা, বর্ণ ও কমা সন্নিবেশিত হইবে;

(উ) এর proviso এর paragraph (ii) এর “toilet waters,” শব্দগুলি ও কমার পর “beverage concentrate,” শব্দগুলি ও কমা সন্নিবেশিত হইবে;

(খ) clause (d) এর proviso তে প্রদত্ত Table এর Serial No. 4 এর ২ নং কলামে উল্লিখিত “section 53F(1)(c) and (2)” শব্দগুলি, বর্ণ, সংখ্যা ও চিহ্নের পরিবর্তে “Serial No. 3 and 4 of the Table of section 53F(1)” শব্দগুলি, বর্ণ, সংখ্যা ও চিহ্ন প্রতিস্থাপিত হইবে।

৩৮। উক্ত Ordinance এর section 82D এর পরিবর্তে নিম্নরূপ section 82D প্রতিস্থাপিত হইবে, যথা:-

“82D. Spot Assessment.- (1) Where a person is found to have taxable income or required to submit tax return or required to comply with any provision of the Ordinance and the person has failed to perform or comply with requirements of the Ordinance, the Deputy Commissioner of Taxes, empowered to this end, may assess the tax liability of such person on the spot.

(2) Where assessment of an assessee being individual having income from business or profession is made under this section applying regular rate and the asseesee pays tax accordingly, no question as to the initial capital not exceeding five times of such assessed income shall be made.

(3) Commissioner of Taxes may empower any Deputy Commissioner of Taxes who is subordinate to him to conduct spot assessments within his jurisdiction.

(4) The Board shall issue guidelines as to the manner how assessment under this section shall be made.”।

৩৯। উক্ত Ordinance এর section 94 এর sub-section (3) তে উল্লিখিত “shall be made within thrity days from the date on which the order” শব্দগুলির পরিবর্তে “or an agreement reached under section 152O, shall be made within thirty days from the date on which the order or the agreement” শব্দগুলি ও কমা প্রতিস্থাপিত হইবে।

৪০। উক্ত Ordinance এ বিলুপ্ত section 94A এর পর নিম্নরূপ নূতন section 94B সংযোজিত হইবে, যথা:-

“ 94B. Bar to question assessment.- (1)Notwithstanding anything contained in any provision of this Ordinance or in any other law for the time being in force, no authority save the authorities mentioned in section 3 or the courts and authorities mentioned in Chapter XIX shall have right to question any assessment made under this Chapter.

(2) Any action taken in violation of the provision of sub-section (1) shall be null and void and have no legal effect.”।

৪১। উক্ত Ordinance এর section 100 এর sub-section (1) এ উল্লিখিত “company is wound up” শব্দগুলির পর “or has discontinued business for three successive years” শব্দগুলি সন্নিবেশিত হইবে।

৪২। উক্ত Ordinance এর বিলুপ্ত section 111 এর পর নিম্নরূপ নূতন Chapter XIIIA এবং section 111A সংযোজিত হইবে, যথা:-

“Chapter XIIIA

Startup Sandbox

111A. Startup sandbox.- (1) Notwithstanding anything contained in this Ordinance, the provisions of this section shall have overriding effect over all other provisions of this Ordinance.

(2)        In determining “income from business or profession” of a startup registered under this section, sections 30 and 30B shall not be applicable for growth years.

(3)        Where in any growth year, any loss is incurred by a startup registered under this section and the loss cannot be wholly so set off, the amount of the loss not so set off shall be carried forward to the next assessment year and so on for not more than nine successive assessment years.

(4)        The rate of minimum tax as provided in sub-section (4) of section 82C for growth years of a startup registered under this section shall be 0.1% (zero point one percent). 

(5)        Save as provided in section 75, a startup registered under this section shall have no reporting obligation under this Ordinance for growth years if the startup provides permanent access to its system or books to the income tax authority.

(6)        A startup, to enjoy the benefit of sandbox, shall be registered with the Board in the manner as required by the Board.

(7)        A startup shall not be eligible for registration under this section, if it -

(a)        is incorporated prior to first day of July 2017; or

(b)        is incorporated between first day of July 2017 and thirtieth day of June 2022 and fails to get registration by the thirtieth day of June 2023; or

(c)        is incorporated on or after first day of July 2022 and fails to get registration under this section by thirtieth June of every year following the year of its incorporation.     

(8)        For the purpose of this section-

(a)        “growth years” means-

(i)         for the purpose of clause (b) of sub-section (7), a period of three years that starts with first day of July 2023 and ends with the thirtieth day of June 2026.  

(ii)        for the purpose of clause (c) of sub-section (7), a period of five years that starts with first day of July of the year following the year of incorporation.

(b)        “innovation” means the process of creating value by offering novel solution or making a significant improvement to any prevailing solution to any significant problem or a set of problems.

(c)        “startup” means a company with annual turnover not exceeding Taka 100 crore in any financial year and that-

(i)         is incorporated under কোম্পানী আইন, ১৯৯৪ (১৯৯৪ সনের ১৮ নং আইন); and

(ii)        works towards deployment or commercialization of new products, process or service driven by innovation, development and technology or intellectual property; and

(iii)       is not a subsidiary of another company holding fifty percent or more of its shares; and

(iv)      is not a resulting company of a scheme of amalgamation or demerger.”।”

৪৩।  উক্ত Ordinance এর section 117A এর পরিবর্তে নিম্নরূপ section 117A প্রতিস্থাপিত হইবে, যথা:-

“117A. Power to verify and enforce deduction or collection of tax.- (1)An authority, empowered in writingby the Commissioner of Taxes, Director General of Inspection or Director General of Intelligence Cell to verify deduction or collection of tax at source or to enforce the provisions of Chapter VII of this Ordinance, -

(a) shall have full and free access to the premises, places, products, books of accounts and records of economic activities maintained in any form or manner;

(b) shall have access to any information, code or technology which has the capability of retransforming or unscrambling encrypted data contained or available to such computers into readable and comprehensive format or text;

(c) may extract the data, images or any inputs stored in the electronic records and systems or enter the systems by breaking through password protection or copy or analyse the data, books of accounts, documents, images or inputs;

(d) may place marks of identification on or stamp any books of accounts or other document or make or cause to be made extracts or copies therefrom;

(e) may impound and retain any such books of accounts, documents, electronic records and systems; and

(f) may require any person to perform or refrain from activities as directed;

(2) An authority empowered under sub-section (1), may be accompanied by experts, valuer or forces as he reasonably thinks fit.

(3) Where any authority empowered under sub-section (1) is obstructed, hindered or unassisted by any person, the person in whose premise or place the authority has entered or intended to enter shall be liable to a penalty not exceeding Taka fifty lakh.

(4) Where a person is found to be in default in respect of compliance of this section or Chapter VII of this Ordinance, the Deputy Commissioner of Taxes shall, after recording explanation of the person so in default or ex parte where no explanation is found, proceed to recover the amount of taxes along with penalties by making an assessment thereof.” ।

৪৪। উক্ত Ordinance এর section 124 এর sub-section (2) এর পরিবর্তে নিম্নরূপ sub-section (2) প্রতিস্থাপিত হইবে; যথা:-

(2) Where any person has, without reasonable cause, failed to file or furnish any return, certificate, statement or information required under sections 58, 75A, 103A, 108, 108A, 109, or 110, the Deputy Commissioner of Taxes may impose upon such person-

(a) where the return, statement or information under sections 75A, 108 or 108A has not been filed or furnished, a penalty amounting to ten per cent of tax imposed on last assessed income or five thousand taka, whichever is higher, and in the case of a continuing default, a further penalty of one thousand taka for every month or fraction thereof during which the default continues;

(b) in other cases of non-compliance, a penalty amounting to five thousand taka, and in the case of a continuing default, a further penalty of one thousand taka for every month or fraction thereof during which the default continues.”।

৪৫। উক্ত Ordinance এর section 124AA বিলুপ্ত হইবে।

৪৬। উক্ত Ordinance এর section 143 এর sub-section (2) এর clause (b) এর প্রান্তঃস্থিত ফুলস্টপ এর পরিবর্তে সেমিকোলন প্রতিস্থাপিত হইবে এবং অতঃপর নিম্নরূপ clause (c) সংযোজিত হইবে, যথা:-

“(c) who is responsible for supplying gas, electricity, water or any other services to disconnect or discontinue such supply within twenty one days from the date of receipt of such notice.”।

৪৭। উক্ত Ordinance এর section 152I এর sub-section (2) এর প্রান্তঃস্থিত ফুলস্টপ এর পরিবর্তে কোলন প্রতিস্থাপিত হইবে এবং অতঃপর নিম্নরূপ proviso সন্নিবেশিত হইবে, যথা:-

“Provided that where any dispute has already been filed in the form of Writ petition shall not be a subject of ADR.”।

৪৮। উক্ত Ordinance এর section 184A এর পরিবর্তে নিম্নরূপ section184A প্রতিস্থাপিত হইবে, যথা:-

“184A. Proof of submission of return required in certain cases.- (1) Notwithstanding anything contained in this Ordinance, a person shall be required to furnish a proof of submission of return in the cases mentioned in sub-section (3).

(2)        The proof of submission of return shall be-

(a)        an acknowledgment receipt of return prescribed by the Board; or

(b)        a system generated certificate containing name and Taxpayer’s Identification Number (TIN) of the person and the year for which return has been submitted; or

(c)        a certificate issued by the Deputy Commissioner of Taxes containing name and TIN of the person and the year for which return has been submitted.

(3)        The proof of submission of return shall be furnished in the cases of -

(i)         applying for a loan exceeding Taka five lakh from a bank or a financial institution;

(ii)        becoming a director or a sponsor shareholder of a company;

(iii)       obtaining or continuing an import registration certificate or export registration certificate;

(iv)       obtaining or renewal of a trade license in the area of a city corporation or paurashava;

(v)        obtaining registration of co-operative society;

(vi)       obtaining or renewal of license or enlistment as a surveyor of general insurance;

(vii)      obtaining registration, by a resident, of the deed of transfer, baynanama or power of attorney or selling of a land, building or an apartment situated within a city corporation or a paurashava of a district headquarter or cantonment board, where the deed value exceeds Taka ten lakh;

(viii)     obtaining or maintaining a credit card;

(ix)       obtaining or continuing the membership of the professional body as a doctor, dentist, lawyer, chartered accountant, cost and management accountant, engineer, architect or surveyor or any other similar profession;

(x)        obtaining and retaining a license as a Nikah Registrar under the Muslim Marriages and Divorces (Registration) Act. 1974 (LII of 1974);

(xi)       obtaining or continuing the membership of any trade or professional body;

(xii)      obtaining or renewal of a drug license, a fire license, environment clearance certificate, BSTI licenses and clearance;

(xiii)     obtaining or continuing commercial and industrial connection of gas in any area and obtaining or continuing residential connection of gas in city corporation area;

(xiv)     obtaining or continuing a survey certificate of any water vessel including launch, steamer, fishing trawler, cargo, coaster and dumb barge etc., plying for hire;

(xv)      obtaining the permission or the renewal of permission for the manufacture of bricks by Deputy Commissioner's office in a district or Directorate of Environment, as the case may be;

(xvi)     obtaining the admission of a child or a dependent in an English medium school providing education under international curriculum or english version of national curriculum, situated in any city corporation, district headquarter or paurashava;

(xvii)    obtaining or continuing the connection of electricity in a city corporation or cantonment board;

(xviii)   obtaining or continuing the agency or the distributorship of a company;

(xix)     obtaining or continuing a license for arms;

(xx)      opening a letter of credit for the purpose of import;

(xxi)     opening postal savings accounts of Taka exceeding five lakhs;

(xxii)    opening and continuing bank accounts of any sorts with credit balance exceeding Taka ten lakhs;

(xxiii)   purchasing savings instruments (Sanchayapatra) of Taka exceeding five lakhs;

(xxiv)   participating in any election in upazilla, paurashava, zilla parishad, city corporation or Jatiya Sangsad;

(xxv)    participating in a shared economic activities by providing motor vehicle, space, accommodation or any other assets.

(xxvi)   receiving any payment which is an income of the payee classifiable under the head "Salaries" by any person employed in the management or administrative function or in any supervisory position in the production function;

(xxvii) receiving any payment which is an income of the payee classifiable under the head "Salaries" by an employee of the government or an authority, corporation, body or units of the government formed by any law, order or instrument being in force, if the employee, at any time in the income year, draws a basic salary of taka sixteen thousand or more;

(xxviii) receiving any commission, fee or other sum in relation to money transfer through mobile banking or other electronic means or in relation to the recharge of mobile phone account;

(xxix)   receiving any payment by a resident from a company on account of any advisory or consultancy service, catering service, event management service, supply of manpower or providing security service;

(xxx)    receiving any amount from the Government under the Monthly Payment Order (MPO) if the amount of payment exceeds taka sixteen thousand per month;

(xxxi) registration or renewal of agency certificate of an insurance company;

(xxxii) registration, change of ownership or renewal of fitness of a motor vehicle of any types excluding two and three wheeler;

 (xxxiii) releasing overseas grants to a non-government organisation registered with NGO Affairs Bureau or to a Micro Credit Organisation having licence with Micro Credit Regulatory Authority;

(xxxiv)  selling of any goods or services by any digital platforms to consumers in Bangladesh.

(xxxv) submitting application for the membership of a club registered under কোম্পানি আইন, ১৯৯৪ (১৯৯৪ সনের ১৮ নং আইন) and Societies Registration Act, 1860 (Act No. XXI of 1860);

(xxxvi) submitting tender documents by a resident for the purpose of supply of goods, execution of a contract or rendering a service;

(xxxvii) submitting a bill of entry for import into or export from Bangladesh;

(xxxviii) submitting plan for construction of building for the purpose of obtaining approval from Rajdhani Unnayan Kartripakkha (Rajuk), Chittagong Development Authority (CDA), Khulna Development Authority (KDA) and Rajshahi Development Authority (RDA) or other concerned authority in any city corporation or paurashava;

(4)        The Board may, by a general or special order, exempt any person from furnishing proof of submission of return.

(5)        The person responsible for processing any application or nomination, or approving any license, certificate, membership, permission, admission, agency or distributorship, sanctioning any loan, issuing any credit card, allowing connection or operation, executing registration or making any payment shall not so process, approve, sanction, issue, allow, execute or make payment, as the case may be, unless the proof of submission of return is furnished as required under the provision of sub-section (1) or the person who is required to furnish the proof of submission of return provides a certificate from the Board that he is exempted from furnishing such proof.

(6)        The person to whom the proof of submission of return is furnished shall verify the authenticity of it in the manner as may be specified by the Board.

(7)        Where the person responsible for processing any application or nomination, or approving any license, certificate, membership, permission, admission, agency or distributorship, sanctioning any loan, issuing any credit card, allowing connection or operation, executing registration or making any payment, as the case may be, fails to comply with sub-sections (5) and (6), shall be deemed to be an assessee in default and be liable to pay a penalty not exceeding Taka ten lakh as imposed by the Deputy Commissioner of Taxes.

(8)        No penalty under this section shall be imposed upon a person without giving a reasonable opportunity of being heard.

(9)        A person not being an individual shall, instead of furnishing a proof of submission of return, furnish a system generated certificate containing name and Taxpayer’s Identification Number (TIN) -

(a)        in the year of incorporation, registration or formation, as the case may be,  under any law or instruments having the force of law; and

(b)        in the year following the year of incorporation, registration or formation, as the case may be, under any law or instruments having the force of law.”

৪৯। উক্ত Ordinance এর section184C এর পরিবর্তে নিম্নরূপ section184C প্রতিস্থাপিত হইবে, যথা:-

“184C. Displaying proof of submission of return.- (1) An assessee having income from business or profession shall submit his return of income as required in section 75 and display the proof of submission of return as defined in section 184A at a conspicuous place of such assessee's business premises.

(2) Where an assessee fails to comply with the provision of sub-section (1), he shall be liable to pay a penalty of Taka not less than five thousand and not exceeding twenty thousand as imposed by the Deputy Commissioner of Taxes empowered to this end.”।

৫০। উক্ত Ordinance এর section 185 এর sub-section (2) এর clause (b) তে উল্লিখিত “the manner” শব্দগুলির পর “, extentand scope” কমা ও শব্দগুলি সন্নিবেশিত হইবে।

৫১। উক্ত Ordinance এর Second Schedule এর-

(ক) Paragraph 1বিলুপ্ত হইবে;

(খ) Paragraph 3 এর পর নিম্নরূপ নূতন Paragraph 4 সংযোজিতহইবে, যথা:-

4. Where the total income of an assessee includes any income by way of “dividend” referred to in clause (26) of section 2, the tax payable on such dividend income shall be-

(a) in the case of a company, 20% (twenty percent); and

(b) in the case of a person other than a company, the rate applicable on the total income of such person.”।

৫২। উক্ত Ordinance এর Third Schedule এর-

“(ক) Paragraph 3 এর sub-paragraph (4) এ উল্লিখিত “for a leasing company” শব্দগুলির পরিবর্তে “to a lessor” শব্দগুলি প্রতিস্থাপিত হইবে;

(খ) Paragraph 10A এর পর নিম্নরূপ নূতন Paragraph 10B সংযোজিত হইবে, যথা:-

10B. Amortization of pre-commencement expenditure.-The rate of amortization of pre-commencement expenditure shall be 20% (twenty percent) following straight line method.”;

(গ) Paragraph 11 এর sub-paragraph (2) এর পর নিম্নরূপ নূতন sub-paragraph (2A) সন্নিবেশিত হইবে, যথা:-

“(2A) “Pre-commencement expenditure” means expenditures not covered in paragraphs 1 to 10A of this Schedule and incurred wholly and exclusively for setting up of the business prior to the year of commercial operation and includes expenditure for feasibility study, construction of model and prototypes, and experimental production.”।

৫৩। উক্ত Ordinance এর Sixth Schedule এর-

(ক) Paragraphs 28, 34 এবং 42 বিলুপ্ত হইবে;

(খ) Paragraph 60 এর পর নিম্নরূপ নূতন Paragraph 61 সংযোজিত হইবে, যথা:-

" 61. Any business income derived by an ocean going ship being Bangladeshi flag carrier for the period from the first day of July, 2022 to the thirtieth day of June, 2030, if it is received in foreign currency and brought into Bangladesh as per existing laws applicable in respect of foreign remittance.” ।

৫৪। (১) উপ-ধারা (৩) এর বিধানাবলি সাপেক্ষে, ২০২২ সালের ১ জুলাই তারিখে আরদ্ধ কর বৎসরের জন্য কোনো কর নির্ধারণের ক্ষেত্রে এই আইনের তফসিল-২ এর প্রথম অংশে নির্দিষ্ট করহার অনুযায়ী আয়কর ধার্য হইবে।

(২) যে সকল ক্ষেত্রে Income-tax Ordinance, 1984 (Ordinance No. XXXVI of 1984) এর SECOND SCHEDULE (লটারি আয় সংক্রান্ত) প্রযোজ্য হইবে, সেই সকল ক্ষেত্রে আরোপণযোগ্য কর উক্ত SCHEDULE অনুসারেই ধার্য করা হইবে, কিন্তু করের হার নির্ধারণের ক্ষেত্রে উপ-ধারা (১) এর বিধান প্রয়োগ করিতে হইবে।

(৩) Income-tax Ordinance, 1984 (Ordinance No. XXXVI of 1984) এর Chapter VII অনুসারে কর কর্তনের নিমিত্ত তফসিল-২ এ (আয়কর হার সংক্রান্ত) বর্ণিত হার ২০২২ সালের ১ জুলাই তারিখে আরদ্ধ এবং ২০২৩ সালের ৩০ জুন তারিখে সমাপ্য বৎসরের জন্য প্রযোজ্য হইবে।

(৪) এই ধারায় এবং এই ধারার অধীন আরোপিত আয়কর হারের উদ্দেশ্যে ব্যবহৃত “মোট আয় (total income)” অর্থ Income-tax Ordinance, 1984 (Ordinance No. XXXVI of 1984) এর বিধান অনুসারে নিরূপিত মোট আয় (total income)।

(৫) কোনো স্কুল, কলেজ, বিশ্ববিদ্যালয় বা এনজিওতে সেবা গ্রহণকারী প্রতিবন্ধী ব্যক্তিগণের সেবাস্থলে গম্যতার ক্ষেত্রে এবং সেবা প্রদানে দেশে বলবৎ আইনি বিধান অনুযায়ী উপযুক্ত ব্যবস্থা না রাখিলে ২০২২ সালের ১ জুলাই তারিখে আরদ্ধ কর বৎসর হইতে উক্ত প্রতিষ্ঠানের ক্ষেত্রে প্রযোজ্য করের ৫% (পাঁচ শতাংশ) অতিরিক্ত কর ধার্য করা হইবে।

(৬) কোনো করদাতা নিয়োগকারী কর্তৃপক্ষ হিসাবে প্রতিষ্ঠানে কর্মরত মোট জনবলের অন্যূন্য ১০% (দশ শতাংশ) অথবা ২৫ (পঁচিশ) জনের অধিক কর্মচারী প্রতিবন্ধী ব্যক্তিগণের মধ্য হইতে নিয়োগ করিলে উক্ত করদাতাকে প্রদেয় করের ৫% (পাঁচ শতাংশ) অথবা প্রতিবন্ধী ব্যক্তি-কর্মচারীগণের পরিশোধিত মোট বেতনের ৭৫% (পঁচাত্তর শতাংশ), যাহা কম, কর রেয়াত প্রদান করা হইবে।

(৭) কোনো করদাতা নিয়োগকারী কর্তৃপক্ষ হিসাবে প্রতিষ্ঠানে কর্মরত মোট জনবলের ১০% (দশ শতাংশ) অথবা ২৫ (পঁচিশ) জনের অধিক কর্মচারী তৃতীয় লিঙ্গের ব্যক্তিগণের মধ্য হইতে হইতে নিয়োগ করিলে উক্ত করদাতাকে প্রদেয় করের ৫% (পাঁচ শতাংশ) অথবা তৃতীয় লিঙ্গের কর্মচারীগণের পরিশোধিত মোট বেতনের ৭৫% (পঁচাত্তর শতাংশ), যাহা কম, কর রেয়াত প্রদান করা হইবে।

৫৫। Income-tax Ordinance, 1984 (Ordinance No. XXXVI of 1984) এর আওতায় ২০২২ সালের ১ জুলাই হইতে আরদ্ধ কর বৎসরের জন্য কোনো কর নির্ধারণের ক্ষেত্রে তফসিল-২ এর দ্বিতীয় অংশে নির্দিষ্ট হার অনুযায়ী সারচার্জ ধার্য হইবে।