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The Income-tax Ordinance, 1984

( Ordinance NO. XXXVI OF 1984 )

[ 4th June, 1984 ]

Chapter IV

CHARGE OF INCOME TAX

Charge of additional tax
 

1[2[16B. Charge of additional tax.-Notwithstanding anything contained in any other provision of this Ordinance, where any person employs or allows, without prior approval of the 3[appropriate authority of the Government], any individual not being a Bangladeshi citizen to work at his business or profession at any time during the income year, such person shall be charged additional tax at the rate of fifty percent (50%) of the tax payable on his income or taka five lakh, whichever is higher in addition to tax payable under this Ordinance.

  • 1
    Sections 16B and 16C were inserted by section 30 of অর্থ আইন, ২০০২ (২০০২ সনের ১৪ নং আইন)
  • 2
    Sections 16B, 16BB and 16BBB were substituted by section 18 of অর্থ আইন, ২০১৬ (২০১৬ সনের ২৮ নং আইন).
  • 3
    The words “appropriate authority of the Government” were substituted for the words “ Board of Investment or any competent authority of the Government, as the case may be” by section 10 of অর্থ আইন, ২০১৮ (২০১৮ সনের ২২ নং আইন) (With effect from 1st July 2018).
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