Print View
Amount |
(i) Where the goods exported abroad had not been manufactured by the assessee who exported them. |
.. |
15 per cent of the income-tax and super-tax, if any, attributable to export sales. |
|||||||||||||||||||||||
(a) and where the export sales during the relevant year exceed the export sales of the preceding year. |
.. |
Plus an additional 1 per cent for every increase of 10 per cent in export sales over those of the preceding year, subject to an overall maximum of 25 per cent |
|||||||||||||||||||||||
(b) and where the export sales during the relevant year do not exceed the export sales of the preceding year. |
.. |
Minus 1 per cent for every decrease of 10 per cent in export sales over those of the preceding year, subject to an overall minimum of 10 per cent |
|||||||||||||||||||||||
(ii) Where the goods exported had been manufactured by assessee who had exported them : |
.. |
|
|||||||||||||||||||||||
(a) Where the export sales do not exceed 10 per cent of the total sales. |
.. |
Nil. |
|||||||||||||||||||||||
(b) Where the export sales exceed 10 per cent but do not exceed 20 per cent of the total sales. |
.. |
15 per cent of the income-tax and super-tax, if any, attributable to export sales. |
|||||||||||||||||||||||
(c) Where the export sales exceed 20 per cent but do not exceed 30 per cent of the total sales. |
.. |
20 per cent of the income-tax and super-tax, if any, attributable to export sales. |
|||||||||||||||||||||||
(d) Where the export sales exceed 30 per cent of the total sales. | 25 per cent of the income-tax and super-tax, if any, attributable to export sales. | ||||||||||||||||||||||||
|
|||||||||||||||||||||||||
|
.. |
|
Description of vessels. |
  |
Rate of Toll. |
|||||||||||||||
(a) Vessels for carrying passengers for hire |
  |
On the maximum registered passenger carrying capacity at the rate of Taka ten per passenger. |
|||||||||||||||
(b) Vessels for carrying cargo |
.. |
Taka two per ton on the maximum registered cargo carrying capacity. |
|||||||||||||||
(c) Other vessels and crafts |
Taka ten per brake horse power or fraction thereof: |
||||||||||||||||
|
|||||||||||||||||
  |
.. |
  |
Amount |
Description of motor vehicles. |
Rate of toll. |
(i) Motor vehicles of registered goods carrying capacity not exceeding 3 tons. |
Taka 100 annually. |
(ii) Motor vehicles of registered goods carrying capacity exceeding 3 tons but not exceeding 5 tons. |
Taka 200 annually. |
(iii) Motor vehicles of any registered goods carrying capacity exceeding 5 tons. |
Taka 300 annually. |
Explanation - For the purpose of levying the toll, less than half of a ton shall be ignored and half of a ton or above shall be treated as one ton. |
|
|
|
(2) The toll shall be payable by the owner of the motor vehicle. |
|
|
|
(3) The Government may make rules regulating the procedure for the assessment, collection and payment of the toll and any other matter incidental to its levy. |
|
Rates |
(i) Where the paid-up capital exceeds Taka 1,00,000 but does not exceed Taka 5,00,000. |
Taka 500 |
||||||||||
(ii) Where the paid-up capital exceeds Taka 5,00,000 but does not exceed Taka 10,00,000. |
Taka 1,000 |
||||||||||
(iii) Where the paid-up capital exceeds Taka 10,00,000. | Taka 1,000 plus Taka 250 for every Taka 5,00,000 or fraction thereof in excess of Taka 10,00,000. | ||||||||||
|
|||||||||||
Rates. | |||||||||||
|
|
||||||||||
|
|||||||||||
|
“THE SCHEDULE |
|
|
Rate of tax |
(a) On the first Taka 1,000 of the annual value. |
Nil. |
(b) On the next Taka 2,000 of the annual value. |
3 per centum. |
(c) On the next Taka 2,000 of the annual value. |
5 per centum. |
(d) On the next Taka 3,000 of the annual value. |
7½ per centum. |
(e) On the balance of the total annual value. |
10 per centum.” |
Amount of capital gain. |
|
Rate of tax. |
For the first Taka 3,000 |
... ... |
Nil |
For the next Taka 2,000 |
... ... |
5% |
For the next Taka 5,000 |
... ... |
7% |
For the next Taka 10,000 |
... ... |
9% |
For the next Taka 10,000 |
... ... |
12% |
For the next Taka 20,000 |
... ... |
15% |
For the next Taka 20,000 |
... ... |
20% |
For the balance ... |
... ... |
30% |