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The Income-tax Ordinance, 1984

( Ordinance NO. XXXVI OF 1984 )

[ 4th June, 1984 ]

Chapter VII

PAYMENT OF TAX BEFORE ASSESSMENT

Income subject to deduction at source

49. (1) Tax payable under this Ordinance shall be deducted or collected at source in respect of the following income, namely:-

 
 

(a) income classifiable under the head “Salaries”;

 
 

1[(aa) income from discount on the real value of Bangladesh Bank bills;]

 
 

(b) income classifiable under the head “Interest on securities”;

 
 

2[* * *]

 
 

(c) income derived on account of supply of goods, execution of contracts or services rendered;

 
 

3[(d) income derived by the importers on account of import of goods;]

 
 

(e) income derived on account of indenting commission;

 
 

(f) income derived on account of winnings from lottery or crossword puzzles, as referred to in section 19(13); 4[* * *]

 
 

(g) any income chargeable under this Ordinance which is paid or payable to a non-resident 5[;

 
 

(h) Income classifiable under the head “Income from house property”;

 
 

(i) income derived on account of export of manpower;

 
 

6[(ii) income derived on account of travel agency commission or incentive bonus;]

 
 

(j) income derived on account of purchase by public auction;

 
 

(k) income derived on account of acting in films;

 
 

7[* * *] 8[* * *]

 
 

(m) income derived on account of shipping agency commission 9[; 10[* * *]

 
 

11[(n) income derived from commission, discount or fees payable to distributors for distribution or marketing of manufactured goods] 12[;

 
 

(o) income derived on account of interest on saving deposits, fixed deposits or term deposits and share of profit on term deposits;

 
 

13[(oo). income dierived on account of payment from workers’ participation fund.]

 
 
 

(p) income derived on account of insurance commission;

 
 

(q) income classifiable under the head “Capital gains”;]

 
 

14[(r) income derived on account of fees for professional or technical services;

 
 

(s) income derived on account of manufacture of cigarettes manually without any mechanical aid whatsoever;

 
 

(t) income derived from compensation against acquisition of property;

 
 

15[* * *]

 
 

16[* * *]

 
 

(w) income derived on account of running of brick field;

 
 

(x) income derived on account of services rendered by the doctors;

 
 

17[* * *]

 
 

(z) income derived on account of commission of letter of credit;]

 
 

18[(za) income derived on account of survey by a surveyor of general insurance company;

 
 

19[* * *]

 
 

(zc) income derived on account of commission, remuneration or charges as a foreign buyer's agent 20[;

 
 

(zd) income from dividends 21[;

 
 

(ze) income derived on account of rendering certain services 22[;

 
 

23[(zf) income derived on account of shipping business carried on both inside and outside Bangladesh by a resident assessee.]

 
 

(zg) income derived on account of business of real estate and land developer;

 
 

(zh) income derived by an exporter on account of export of 24[any commodity];

 
 

(zi) income derived by a member of a stock exchange on account of transaction of shares, debentures, mutual funds, bonds or securities 25[;

 
 

(zj) income derived on account of courier business of a non-resident;

 
 

26[***]

 
 

27[(zkk) income derived on account of export cash subsidy;]

 
 

28[***]

 
 

29[(zm) on account of 30[***] renewal of trade licence;

 
 

31[***]

 
 

(zo) income derived on account of freight forward agency commission 32[;

 
 

(zp) income derived on account of rental power;

 
 

(zq) income derived on account of interest of Post Office Savings Bank Account;

 
 

(zr) income derived on account of rental value of vacant land or plant or machinery;

 
 

(zs) income derived on account of advertisement 33[;

 

(zt) income derived by foreign technician serving in a diamond cutting industry34[;

 

35[***]

 

(zv) income derived from transfer of securities or mutual fund units by sponsor shareholders of a company etc 36[;

 

(zw) deduction of tax for services from convention hall, conference centre, room or, as the case may be, hall etc.;

 

(zx) deduction of tax from residents for any income in connection

 

with any service provided to any foreign person 37[;

 

(zy) income derived on account of international gateway service in respect of phone call38[;

 

(zz) collection of tax from manufacturer of soft drink 39[;

 

(zza) income derived from insurance policy;

 

(zzb) deduction of tax from local letter of credit (L/C);

 

(zzc) income derived from any fees, revenue sharing, etc. from cellular mobile phone operator;

 

(zzd) income from transfer of share of any stock exchange;

 

(zze) income from transfer of share of company listed in any stock exchange;

 

(zzf) income derived from lease of property 40[;

 

(zzff) deduction of tax from any sum paid by real estate developer to land owner 41[;

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

(zzh) income derived from the operation of commercial vehicles.]

 
 

(2) Tax to be deducted at source under sub-section (1) in respect of any income shall be deducted in accordance with the provisions of this Chapter by the person responsible for making payment which constitutes the income of the payee.

 
 

(3) For the purpose of this Chapter, “person responsible for making payment”, with its grammatical variations and cognate expressions, means-

 
 

(a) in the case of payments constituting income classifiable under head “Salaries”, 42[***] the employer himself or, if the employer is a local authority, company or institution, such authority, company or institution, including the principal officer thereof;

 
 

(b) in the case of payments constituting income classifiable under the head “Interest on securities”, not being payment made by or on behalf of the Government, the authority, company or other institution issuing the security or the principal officer thereof; and

 
 

(c) in the case of payment of any other sum which constitutes an income of the payee chargeable to tax under this Ordinance, the payer himself, or if the payer is a company or other institution, such company or institution including the principal officer thereof.

  • 1
    Clause (aa) was inserted by section 52 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)
  • 2
    Clause (bb) was omitted by section 2 of the Income Tax (Amendment) Ordinance No, 1985 (Ordinance No. XXXVI of 1985)
  • 3
    Clause (d) was substituted by section 23(a) of the Finance Act, 2012 (Act No. XXVI of 2012) (with effect from 1st July, 2012).
  • 4
    The word “and” was omitted by section 8 of অর্থ আইন, ১৯৮৮ (১৯৮৮ সনের ৩৩ নং আইন)
  • 5
    The semi colon (;) was substituted for the full-stop (.) and thereafter clauses (h) to (m) were added by section 8 of অর্থ আইন, ১৯৮৮ (১৯৮৮ সনের ৩৩ নং আইন)
  • 6
    Clause (II) was inserted by section 16(a) of the Finance Act, 2014 (Act No. IV of 2014) (with effect from 1st July, 2014).
  • 7
    Clause (l) was omitted by section 7 of অর্থ আইন, ১৯৯৩ (১৯৯৩ সনের ১৮ নং আইন)
  • 8
    The word “and” was omitted by section 12 of অর্থ আইন, ১৯৮৯ (১৯৮৯ সনের ৩৬ নং আইন)
  • 9
    The semi-colon (;) was substituted for the full stop (.) and the word “and ” and clause (n) was inserted by section 12 of অর্থ আইন, ১৯৮৯ (১৯৮৯ সনের ৩৪ নং আইন)
  • 10
    The word “and” was omitted by section 6 of অর্থ আইন, ১৯৯৯ (১৯৯৯ সনের ১৬ নং আইন)
  • 11
    Clause (n) was substituted by section 52 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)
  • 12
    The semi-colon (;) was substituted for the full-stop (.) and thereafter the clauses (o), (p) and (q) were inserted by section 7 of অর্থ আইন, ১৯৯১ (১৯৯১ সনের ২১ নং আইন)
  • 13
    Clause (oo) was inserted by section 26 of অর্থ আইন, ২০১৬ (২০১৬ সনের ২৮ নং আইন).
  • 14
    Clauses (r), (s), (t), (u), (v), (w), (x), (y) and (z) were inserted by section 6 of অর্থ আইন, ১৯৯৯ (১৯৯৯ সনের ১৬ নং আইন)
  • 15
    Clause (u) was omitted by section 60 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)
  • 16
    Clause (v) was omitted by section 52 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)
  • 17
    Clause (y) was omitted by section 60 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)
  • 18
    Clauses (za), (zb) and (zc) were added by section 60 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)
  • 19
    Clause (zb) was omitted by section 52 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)
  • 20
    The semi-colon (;) was substituted for the full stop (.) and thereafter clause (zd) was inserted by section 52 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)
  • 21
    The semi colon (;) was substituted for the full stop (.) and thereafter clause (ze) was added by section 41 of অর্থ আইন, ২০০২ (২০০২ সনের ১৪ নং আইন)
  • 22
    The semi-colon (;) was substituted for the full stop (.) and thereafter clauses (zf), (zg), (zh) and (zi) were inserted by section 17 of অর্থ আইন, ২০০৫ (২০০৫ সনের ১৬ নং আইন)
  • 23
    Clause (zf) was substituted by section 19 of the Finance Act,2009(Act No.XXXVI of 2009)(with effect from 1st July 2009).
  • 24
    The words “any commodity” were substituted for the words “knitwear or oven garments” by section 20 of the Finance Act,2009(Act No.IX of 2009)(with effect from 1st July 2007).
  • 25
    The semi-colon (;) was substituted for the full-stop (.) and thereafter clauses (zj), (zk) and (zl) were added by section 19 of অর্থ আইন, ২০০৬ (২০০৬ সনের ২২ নং আইন)
  • 26
    Clause (zk) was omitted by section 19 of the Finance Act,2009(Act No.XXXVI of 2009)(with effect from 1st July 2009).
  • 27
    Clause (zkk) was inserted by section 23(b) of the Finance Act, 2012 (Act No. XXVI of 2012) (with effect from 1st July, 2012).
  • 28
    Clause (zl) was omitted by section 20(b) of the Finance Act, 2009 (Act No. IX of 2009)(with effect from 1st July 2009).
  • 29
    Clauses (zm), (zn) and (zo) were added by section 20(c) of the Finance Act,2009(Act No. IX of 2009)(with effect from 1st July 2009).
  • 30
    The words `issuance or` were omitted by section 16(a) of the Finance Act, 2009 (Act No. X of 2009)(with effect from 1st July 2008).
  • 31
    Clause (zn) was omitted by section 34(a) of the Finance Act, 2010 (Act No.XXXIII of 2010).
  • 32
    Semicolon was substituted for the full-stop and thereafter new clauses (zp), (zq), (zr) and (zs) were added by section 16(b) of the Finance Act, 2009 (Act No. X of 2009)(with effect from 1st July 2008).
  • 33
    Semicolon was substituted for the full-stop at the end and thereafter clause (zt) was added by section 19 of the Finance Act, 2009 (Act No.XXXVI of 2009)(with effect from 1st July 2009).
  • 34
    Semi-colon (;) was substituted for the full-stop (.) at the end of clause (zt) and thereafter clauses (zu) and (zv) were added by section 34(b) of the Finance Act, 2010 (Act No. XXXIII of 2010).
  • 35
    Clause (zu) was omitted by section 15(a) of the Finance Act, 2013 (Act No. XXV of 2013) (with effect from 1st July, 2013).
  • 36
    The semi-colon (;) was substituted for the full stop (.) at the end of clause (zv) and thereafter the new clauses (zw) and (zx) were added by section 22(a) of the Finance Act, 2011 (Act No. XII of 2011).
  • 37
    The semi-colon (;) was substituted for the full stop (.) at the end of clause (zx) and thereafter the new clause (zy) was added by section 23(c) of the Finance Act, 2012 (Act No. XXVI of 2012) (with effect from 1st July, 2012).
  • 38
    The semi-colon (;) was substituted for the full-stop (.) and thereafter clause (zz) was added by section 15(b) of the Finance Act, 2013 (Act No. XXV of 2013) (with effect from 1st July, 2013).
  • 39
    The semi-colon “;” was substituted for the full-stop “.” and thereafter clauses (zza), (zzb), (zzc), (zzd) and (zze) were added by section 16(b) of the Finance Act, 2014 (Act No. IV of 2014) (with effect from 1st July, 2014).
  • 40
    The semi-colon (;) was substituted for the full stop (.) and thereafter clause (zzff) was inserted by section 23 of অর্থ আইন, ২০১৫ (২০১৫ সনের ১০ নং আইন) (with effect from 1st July 2015).
  • 41
    The semi-colon (;) was substituted for the full stop (.) and thereafter clause (zzg) & (zzh) were inserted by section 22 of অর্থ আইন, ২০২২ (২০২২ সনের ১৩ নং আইন) (with effect from 1st July 2022).
  • 42
    The words and comma `not being payments made by the government,` were omitted by section 22(b) of the Finance Act, 2011 (Act No. XII of 2011).
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