Print View

[Section Index]

The Income-tax Ordinance, 1984

( Ordinance NO. XXXVI OF 1984 )

[ 4th June, 1984 ]

Chapter VII

PAYMENT OF TAX BEFORE ASSESSMENT

Collection of tax by City Corporation or Pourashava at the time of renewal of trade licence.

1[52K. Any person responsible for renewal of trade licence shall collect tax at the time of such renewal of each trade license at the rate of –

 

(a) taka 2[three thousand] in 3[Dhaka South City Corporation, Dhaka North City Corporation] or Chittagong City Corporation;

 

(b) taka 4[two thousand] 5[in any other city corporation];

 

(c) taka 6[one thousand] in any paurashava at any district headquarter;

 

(d) taka 7[five hundred] in any other paurashava.]

  • 1
    Section 52K was substituted by section 25 of the Finance Act, 2012 (Act No. XXVI of 2012) (with effect from 1st July, 2012).
  • 2
    The words “three thousand” were substituted for the words “five hundred” by section 27(a) of অর্থ আইন, ২০১৯ (২০১৯ সনের ১০ নং আইন).
  • 3
    The words and comma “Dhaka South City Corporation, Dhaka North City Corporation” were substituted fof the words “Dhaka City Corporation” by section 16(a) of অর্থ আইন, ২০১৭ (২০১৭ সনের ১৪ নং আইন) (With effect from 1st July 2017).
  • 4
    The words “two thousand” were substituted for the words “three hundred” by section 27(b) of অর্থ আইন, ২০১৯ (২০১৯ সনের ১০ নং আইন).
  • 5
    The words “in any other city corporation” were substituted for the words and comma “in any city corporation, other than Dhaka and Chittagong City Corporation” by section 16(b) of অর্থ আইন, ২০১৭ (২০১৭ সনের ১৪ নং আইন) (With effect from 1st July 2017).
  • 6
    The words “one thousand” were substituted for the words “three hundred” by section 27(c) of অর্থ আইন, ২০১৯ (২০১৯ সনের ১০ নং আইন).
  • 7
    The words “five thousand” were substituted for the words “one hundred” by section 27(d) of অর্থ আইন, ২০১৯ (২০১৯ সনের ১০ নং আইন).
Copyright © 2019, Legislative and Parliamentary Affairs Division
Ministry of Law, Justice and Parliamentary Affairs