108. Every person responsible for making any payment constituting income classifiable under the head “Salaries” not being payment made by the Government, and the prescribed officer in cases where such payments are made by the Government, shall, before the first day of September each year, furnish to the Deputy Commissioner of Taxes, a statement prepared in the prescribed form and verified in the prescribed manner so as to give the following information, namely:- (a) the name and address of every person to whom such payment has been made, or was due, during the preceding financial year if the payment exceeds such amount as may be prescribed; (b) the amount of payment so made, or due; (c) the amount deducted as tax from such payment; and (d) such other particulars as may be prescribed : Provided that the Deputy Commissioner of Taxes may extend the date for the delivery of the statement.

¹[108A. (1) Every employee shall furnish the following information to the employer by the fifteenth day of April each year-(i) Taxpayer’s Identification Number;(ii) Date of filing of the return of income; and(iii) The serial number provided by the income tax authority upon filing of the return of income.(2) Any person responsible for making any payment which is an income of the payee classifiable under the head "Salaries", shall, by the thirtieth day of April of each year, furnish to such income tax authority and in such manner as may be prescribed, a statement containing the following information regarding the payee:- (i) The name, designation and the Taxpayer’s Identification Number;(ii) Date of filing of the return of income;(iii) The serial number provided by the income tax authority upon filing of the return;(3) Nothing in this section shall apply to a payment made by the Government.]

109. Every person responsible for making any payment of interest constituting income not classifiable under the head “Interest on securities” shall, if such payment exceeds ²[fifteen thousand taka], before the first day of September each year, furnish to a prescribed officer a statement prepared in the prescribed form and verified in the prescribed manner so as to give the following information, namely:- (a) the name and address of every person to whom such payment has been made, or was due, during the preceding financial year; (b) the amount of payment so made or due; and (c) such other particulars as may be prescribed.

110. The principal officer of every company shall, before the first day of September each year, furnish to the prescribed officer a statement prepared in the prescribed form and verified in the prescribed manner, so as to give the following information, namely:- (a) the name and address of every shareholder, as entered in the register of shareholders, to whom a dividend or the aggregate of dividends has been paid or distributed during the preceding financial year if such payment exceeds such amount as may be prescribed; (b) the amount of dividend or dividends so paid or distributed; and (c) such other particulars as may be prescribed.