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The International Centre for Diarrhoeal Disease Research, Bangladesh, Ordinance, 1978

( Ordinance NO. LI OF 1978 )

Exemption from tax, rate and duty
21. (1) Notwithstanding anything contained in any law for the time being in force relating to any tax, rate or duty, the Centre shall not be liable to pay any tax, rate or duty other than those paid by any other person in respect of any movable or immovable property which the Centre purchases or otherwise acquires from such person and other than those payable in respect of public utilities like water, gas, electricity, telephone and municipal rates.
(2) All non-Bangladeshi experts, technicians and research scholars employed by the Centre and working in Bangladesh for the furtherance of the objectives of the Centre shall be exempt, notwithstanding the provisions of the Income Tax Act, 1922 (XI of 1922), from payment of income tax in respect of any salary or other remuneration received or deemed to be received by them or accruing or arising, or deemed to accrue or arise in Bangladesh to them, if such salary or other remuneration of the person is also exempt from the payment of tax in the country of his domicile or permanent residence and evidence in respect of the said exemption is produced to the income tax authority concerned in Bangladesh. Such person shall also be accorded privileges for importation of personal and household effects and articles for consumption free of customs duty and sales tax as are accorded, under laws and regulation in force from time to time, to the expatriate experts, technicians and consultants working in Bangladesh under international agreements.

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