Ordinance XXXVI of 1984 এর সংশোধন
৭৷
Income-tax Ordinance, 1984 (XXXVI of 1984) এর-
(১) section 2 এর
(ক) clause (3) এর sub-clause (b) বিলুপ্ত হইবে;
(খ) clause (5) এর পর নিম্নরূপ নূতন clause (5A) সন্নিবেশিত হইবে, যথা:-
“(5A) “approved gratuity fund” means a gratuity fund which has been and continues to be approved by the Board in accordance with the provisions of part C of the First Schedule;”;
(গ) clause (25) এর পরিবর্তে নিম্নরূপ clause (25) প্রতিস্থাপিত হইবে, যথা:-
“(25) “Director-General of Inspection” means a person appointed to be a Director-General of Inspection (Taxes) under section 3, and except for the purpose of section 117, includes a person appointed for the purpose of this ordinance to be an Additional Director-General of Inspection (Taxes) a Deputy Director-General of Inspection (Taxes), or an Assistant Director-General of Inspection (Taxes) ;.”;
(২) section 3 এর clause (2) এর পরিবর্তে নিম্নরূপ Clause (2) প্রতিস্থাপিত হইবে, যথা:-
(2) Directors-General of Inspection (Taxes);
(৩) section 4 এর sub-section (2) তে উল্লিখিত “Directors of Inspection” শব্দগুলির পরিবর্তে “Directors-General of Inspection” শব্দগুলি প্রতিস্থাপিত হইবে;
(৪) section 5 এর sub-section (1) এর পরিবর্তে নিম্নরূপ sub-section (1) প্রতিস্থাপিত হইবে, যথা:-
“(1) The Senior Commissioner, Directors-General of Inspection, Commissioners (Appeals) and Commissioners shall be subordinate to the Board”;
(৫) section 6 এর sub-section (1) এর clause (aa) তে “Director of Inspection” শব্দগুলির পরিবর্তে “Directors-General of Inspection” শব্দগুলি প্রতিস্থাপিত হইবে;
(৬) section 19 এর sub-section (20) এর পর নিম্নরূপ নতুন sub-sections (21), (22) এবং (23) সংযোজিত হইবে,যথা:-
“(21) Where any sum, or aggregate of sums exceeding taka fifty thousand is claimed or shown to have been received as loan by an assessee during any income year from any person, not being a banking company or a financial institution, otherwise than by a crossed cheque drawn on a bank, and has not been paid back paid in full within two years from the end of the income year in which it is claimed or shown to have been received, the said sum or part thereof which has not been paid back, shall be deemed to be the income of the assessee for the income year immediately following the expiry of the said two years and be classifiable under the head “income from other sources”:
Provided that where the loan referred to in this sub-section is paid back in a subsequent income year, the amount so paid shall be deducted in computing the income in respect of that subsequent year.
(22) Where an assessee, being the owner of a house property, receives from any person to whom such house property or any part thereof is let out any amount which is not adjustable against the rent payable, the amount so received shall be deemed to be income of the assessee for the income year in which it is received and be classifiable under the head “income from house property”:
Provided that at the option of the assessee such amount may be allocated, for the purpose of assessment in equal proportion to the year in which such amount is received and the four years next following:
Provided further that where such amount or part thereof is refunded by the assessee in a subsequent income year the amount so refunded shall be deducted in computing the income of the assessee in respect of that income year.
(23) Where during any income year an assessee, being an exporter of garments, transfers to any person, the export quota or any part thereof allotted to him by the Government, such portion of the export value of the garments exportable against the quota so transferred as may be prescribed for this purpose shall be deemed to be income of the assessee for that income year, classifiable under the head “Income from business or profession;”
(৭) section 25 এর sub-section (3) বিলুপ্ত হইবে;
(৮) section 29 এর sub-section (1) এর,-
(ক) clause (xiv) এর পর নিম্নরূপ proviso সংযোজিত হইবে, যথা:-
“Provided that no deduction on account of bonus, other than festival bonus, to its employees shall be allowed to a banking company under this clauses if such banking company is allowed deduction from its income under clause (xviiiaa).”;
(খ) clause (xviiiaa) এর-
(অ) দ্বিতীয় proviso টির পরিবর্তে নিম্নরূপ proviso প্রতিস্থাপিত হইবে, যথা:-
“Provided further that the deduction shall be allowed only in respect of the assessment years 1990-91, 1991-92, 1992-93, 1993-94, 1994-95 and 1995-96.”;
(আ) তৃতীয় proviso টির প্রান্তস্থিত সেমিকোলনটির পরিবর্তে একটি কোলন প্রতিস্থাপিত হইবে এবং তত্পর নিম্নরূপ নূতন proviso সংযোজিত হইবে, যথা:-
“Provided further that no deduction under this clause shall be allowed in respect of-
(a) any amount representing grant allowed by the Government in the form of 15-year Special Treasury Bonds;
(b) any loan advanced to any government organisation, body corporate, local authority, autonomous body, or any other loan guaranteed by the Government; and
(c) any debt representing loans advanced to any director of the bank, his nominees or dependants.”;
(৯) section 30 এর clause (a) এর পর নিম্নরূপ নূতন clause (aa) সন্নিবেশিত হইবে, যথা:-
“(aa) any payment made by an assessee to any person if tax thereon has not been deducted and credited in accordance with the provisions of Chapter VII and মূল্য সংযোজন কর (value-added tax) thereon has not been collected or deducted and credited in accordance with the provisions of
মূল্য সংযোজন কর আইন, ১৯৯১ (১৯৯১ সনের ২২ নং আইন);”
(১০) section 32 এর-
(ক) sub-section (2) এর,
(অ) clause (ii) এর sub-clause (c) বিলুপ্ত হইবে;
(আ) proviso টির পর নিম্নরূপ নূতন proviso সংযোজিত হইবে, যথা:-
“Provided further that where the capital asset became the property of the assessee by succession, inheritance or devolution, the actual cost of acquisition of the capital asset to the assessee shall be the fair market value of the property prevailing at the time the assessee became the owner of such property.”;
(খ) sub-section (8) এর,-
(অ) “or purchase of a new apartment to be used for residence” শব্দগুলির পর “or purchase of new shares of a company listed with a Stock Exchange in Bangladesh or purchase of National Investment Bonds issued by the Government” কমাটি ও শব্দগুলি সন্নিবেশিত হইবে; এবং
(আ) proviso টি বিলুপ্ত হইবে;
(১১) section 44 এর,-
(ক) sub-section (2) এর clause (b) তে “and 17” শব্দটি ও সংখ্যাটির পরিবর্তে “,17 and 21” কমাটি, শব্দটি ও সংখ্যাগুলি প্রতিস্থাপিত হইবে;
(খ) sub-section (3) তে “and 17” শব্দটি ও সংখ্যাটির পরিবর্তে “,17 and 21” কমাটি, শব্দটি ও সংখ্যাগুলি প্রতিস্থাপিত হইবে;
(১২) section 45 এর sub-section (2B) এর-
(ক) clause (c) তে “fifteen per cent”, শব্দগুলির পরিবর্তে “ten per cent”, শব্দগুলি প্রতিস্থাপিত হইবে;
(খ) clause (cc) তে “twenty per cent” শব্দগুলির পরিবর্তে “twenty-five per cent” শব্দগুলি প্রতিস্থাপিত হইবে৷
(১৩) section 46 এর sub-section (2B) এর,-
(ক) clause (c) তে “fifteen per cent” শব্দগুলির পরিবর্তে “ten per cent” শব্দগুলি প্রতিস্থাপিত হইবে;
(খ) clause (cc) তে “twenty per cent” শব্দগুলির পরিবর্তে “twenty-five per cent” শব্দগুলি প্রতিস্থাপিত হইবে;
(১৪) section 49 এর sub-section (1) এর clause (1) বিলুপ্ত হইবে;
(১৫) section 52 এর sub-section (1) এ “or travel agency commission” শব্দগুলি বিলুপ্ত হইবে;
(১৬) section 53B তে “at such rate, not exceeding seven and a half per cent.” শব্দগুলি ও কমাটির পরিবর্তে “at such percentage” শব্দগুলি প্রতিস্থাপিত হইবে;
(১৭) section 53H এর sub-section (2) এর clause (c) তে “valued at a sum not exceeding one lakh taka” শব্দগুলি বিলুপ্ত হইবে;
(১৮) section 54 এর sub-section (2) এর clause (b) এর প্রান্তস্থিত ফুলস্টপটির পরিবর্তে একটি কোলন প্রতিস্থাপিত হইবে এবং তত্পর নিম্নরূপ নূতন proviso সংযোজিত হইবে, যথা:-
“Provided that no tax shall be deducted under this section in the case of a person, not being a company, resident in Bangladesh whose total receipt of dividend during the income year does not exceed taka five thousand.”;
(১৯) section 62 এর তৃতীয় proviso টি বিলুপ্ত হইবে;
(২০) section 64 এর sub-section (1) এর পরিবর্তে নিম্নরূপ sub-section (1) প্রতিস্থাপিত হইবে, যথা:-
“(1) Except as provided in sub-section (2), tax shall be payable by an assessee during each financial year by way of advance payment of tax, hereinafter referred to as “advance tax”, in accordance with the provisions hereafter made in this Chapter if the total income of the assessee for the latest income year in respect of which he has been assessed by way of regular assessment or has been provisionally assessed under this Ordinance or the Income-tax Act, 1922 (XI of 1922), exceeds one lakh taka.”;
(২১) section 68 এর “fifty thousand” শব্দগুলির পরিবর্তে “one lakh” শব্দগুলি প্রতিস্থাপিত হইবে;
(২২) section 83 এর sub-section (2) তে শেষ প্রান্তস্থিত “assessment” শব্দটির পর “and communicate the order to the assessee within thirty days next following” শব্দগুলি সন্নিবেশিত হইবে;
(২৩) section 83A এর sub-section (3) এর পর নিম্নরূপ নূতন sub-section (4) সংযোজিত হইবে, যথা:-
“(4) Notwithstanding anything contained in this Ordinance, the minimum amount of tax payable by an assessee for acceptance of his return under the rules referred to in sub-section (1) shall be fifteen hundred taka.”;
(২৪) section 84A এর পরিবর্তে নিম্নরূপ section 84A প্রতিস্থাপিত হইবে, যথা:-
“84A. Presumptive assessment.- (1) Notwithstanding anything contained in this Ordinance, in the case of an assessee, not being a company, deriving income from business or profession which constitutes not less than sixty per cent of his total income, who does not maintain any account in accordance with the provisions of this Ordinance, the Deputy- Commissioner of Taxes may, whether such assessee filed a return or not, presume his income form business or profession for the income year at such an amount as he deems correct and shall send a notice accordingly to the assessee asking him to establish that the income so presumed is not correct:
Provided that the Deputy-Commissioner of Taxes shall not presume income of an assessee under this sub-section unless he has material facts and evidence in support of his presumption and he has obtained previous approval in writing of the Inspecting Joint Commissioner of Taxes.
(2) If the assessee fails to comply with the notice referred to in sub-section (1) or having complied with it, has failed to establish that the income so presumed is not correct, the Deputy Commissioner of Taxes shall, by an order in writing, take the income so presumed to be his income from business or profession and proceed to assess his total income accordingly and determine the sum payable by him on the basis of such assessment.
(3) If the assessee succeeds in establishing that the income from business or profession presumed is not correct, his income shall be assessed in accordance with other provisions of this Ordinance.”;
(২৫) section 94 এর sub-section (3) এর “communicated” শব্দটির পর “and communicate such revised order to the assessee within thirty days next following” শব্দগুলি সন্নিবেশিত হইবে;
(২৬) section 111 এর,-
(ক) sub-section (6) এর পরিবর্তে নিম্নরূপ sub-section (6) প্রতিস্থাপিত হইবে, যথা:-
“(6) Where registration is granted to any firm for any assessment year, it shall have effect also for every subsequent assessment year, subject to the condition that,-
(i) if there is no change in the constitution of the firm or shares of the partners as evidenced by the instrument of partnership on the basis of which the registration was granted, a declaration to that effect is furnished in the prescribed form, verified in the prescribed manner and within the prescribed time; and
(ii) if there is any change in the constitution of the firm or allocation of shares of the partners, the change is communicated to the Deputy Commissioner of Taxes in the prescribed form, verified in the prescribed manner and within the prescribed time.”;
(খ) sub-section (7) বিলুপ্ত হইবে;
(২৭) section 116 এর “Director of Inspection”, দুইবার উল্লিখিত, শব্দগুলির পরিবর্তে “Directors-General of Inspection” শব্দগুলি উভয় স্থানে প্রতিস্থাপিত হইবে;
(২৮) section 117 এর sub-section (1) এ “Director of Inspection” শব্দগুলির পরিবর্তে “Directors-General of Inspection” শব্দগুলি প্রতিস্থাপিত হইবে;
(২৯) section 118 এর sub-section (2) তে “Director of Inspection” শব্দগুলির পরিবর্তে “Directors-General of Inspection” শব্দগুলি প্রতিস্থাপিত হইবে;
(৩০) section 121 এর-
(ক) sub-section (4) এর clause (a) তে “one hundred” শব্দগুলির পরিবর্তে “two hundred” শব্দগুলি প্রতিস্থাপিত হইবে; এবং
(খ) sub-section (6) এর পর নিম্নরূপ Explanation সংযোজিত হইবে, যথা:-
“Explanation.- For the purpose of this section, the Appellate Joint Commissioner of Taxes shall be deemed to be an authority subordinate to the Commissioner to whom the Deputy Commissioner of Taxes, whose order was the subject-matter of the appeal order under revision, is subordinate.”
(৩১) section 124 এ “one thousand taka” এবং “fifty taka” শব্দগুলির পরিবর্তে যথাক্রমে “two thousand taka” এবং “one hundred taka” শব্দগুলি প্রতিস্থাপিত হইবে;
(৩২) section 128 এর sub-section (3) বিলুপ্ত হইবে;
(৩৩) section 142 এর পর নিম্নরূপ নূতন section 142A সন্নিবেশিত হইবে, যথা:-
“142A. Recovery of tax through Special Magistrates.- (1) Without prejudice to the provisions of section 142, the Deputy Commissioner of Taxes may forward to a Magistrate of the First Class, specially empowered in this behalf by the Government, hereinafter referred to as the Special Magistrate, in whose territorial jurisdiction the office of the Deputy Commissioner of Taxes is situate, or the assessee resides, or owns property or carries on business or profession, a certificate under his signature specifying the amount of arrears due from the assessee, and the Special Magistrate shall, on receipt of such certificate, proceed to recover from the assessee the amount specified therein as if it were an arrear of land revenue and the Special Magistrate were a Collector of District.
(2) Without prejudice to any other powers of a Collector of District which the Special Magistrate may have in this behalf, he shall, for the purposes of recovery of the amount specified in the certificate for recovery forwarded to him under sub-section (1), have the powers which a Civil Court has under the
Code of Civil Procedure, 1908 (Act V of 1908), for the purpose of recovery of an amount due under a decree.
(3) The Deputy Commissioner of Taxes may, at any time, recall from the Special Magistrate a certificate forwarded to him under sub-section (1) and upon such recall, all proceedings commenced in pursuance of the certificate shall abate:
Provided that the recall of a certificate shall not affect any recoveries made by the Special Magistrate before the recall as if the certificate had not, to the extent of such recovery, been recalled; nor shall the recall of a certificate issued at any time prevent the recovery, by issue of a fresh certificate of any amount which was recoverable at the time the certificate so recalled was issued.”;
(৩৪) section 153 এর sub-section (1A) তে “Deputy Commissioner of Taxes or” শব্দগুলির পর “any assessee aggrieved by any order” শব্দগুলি সন্নিবেশিত হইবে;
(৩৫) section 154 এর sub-section (1) এ “one hundred taka” শব্দগুলির পরিবর্তে “two hundred taka” শব্দগুলি প্রতিস্থাপিত হইবে;
(৩৬) section 158 এর sub-section (5) এ “three hundred” শব্দগুলির পরিবর্তে five hundred” শব্দগুলি প্রতিস্থাপিত হইবে;
(৩৭) section 165 এর,-
(ক) উপান্ত শিরোনামায় “verification” শব্দগুলির পরিবর্তে “verification, etc.” শব্দগুলি ও কমাটি প্রতিস্থাপিত হইবে;
(খ) clause (b) এর শেষ প্রান্তস্থিত ফুলষ্টপের পরিবর্তে একটি সেমিকোলন প্রতিস্থাপিত হইবে এবং তত্পর নিম্নরূপ clause (c) সংযোজিত হইবে, যথা:-
“(c) signs and issues any certificate mentioned in the first or second proviso to section 82 which he either knows or believes to be false or does not believe to be true.”;
(৩৮) section 174 এর,-
(ক) sub-section (2) এর clause (c) বিলুপ্ত হইবে;
(খ) sub-section (3) এর clause (b) এর sub clause (ii) এর বিদ্যমান proviso এর পর নিম্নরূপ দুইটি নূতন proviso সংযোজিত হইবে, যথা:-
“Provided further that any person disqualified under this sub-clause may, within one month of his disqualification, appeal to the Government to have the disqualification removed:
Provided further that no disqualification under this sub-clause shall take effect until one month from the date of such disqualification has elapsed or, when an appeal is preferred, until the disposal of the appeal.”;
(৩৯) section 178 এর-
(ক) sub-section (1) এ,-
(অ) “registered” শব্দটি বিলুপ্ত হইবে;
(আ) শেষ প্রান্তস্থিত ফুলস্টপটির পরিবর্তে একটি কোলন প্রতিস্থাপিত হইবে, এবং তত্পর নিম্নরূপ proviso সংযোজিত হইবে, যথা:-
“Provided that an assessment order, a tax or refund computation form and a notice of demand shall be served on the person therein named either by registered post or in the manner provided for service of a summons issued by a court under the
Code of Civil Procedure, 1908 (Act V of 1908);”
(ক) Explanation টি বিলুপ্ত হইবে;
(খ) sub-section (1) এর পর নিম্নরূপ নূতন sub-section (1A) সন্নিবেশিত হইবে, যথা:-
“(1A) In proving service by post it shall be sufficient to prove that the letter containing the notice was duly addressed and posted”; এবং
(গ) sub-section (3) এর পর নিম্নরূপ Explanation সংযোজিত হইবে, যথা:-
“Explanation.- In this section, “notice” includes order or requisition made or issued under this Ordinance.”;
(৪০) section 184A এর পর নিম্নরূপ নূতন section 184B সংযোজিত হইবে, যথা:-
“184B. Tax-payer's identification number.- Every assessee will be given a tax-payer's identification number in such manner as may be prescribed.”
(৪১) THE FIRST SCHEDULE এর PART B এর পর নিম্নরূপ নূতন PART C সংযোজিত হইবে, যথা:-
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“PART C |
APPROVED GRATUITY FUNDS |
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[See section 2(5A)] |
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Definitions |
1. In this Part, unless the context otherwise requires, the expression “contribution”, “employee”, “employer”, “regulations of a fund” and “salary” have, in relation to gratuity funds, the meaning assigned to those expressions in paragraph 1 of Part B in relation to provident funds.”; |
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Approval of gratuity funds |
2. (1) The Board may accord approval to any gratuity fund which, in its opinion, complies with the requirements of paragraph 3 and may, at any time, withdraw such approval if, in its opinion, the circumstances of the fund cease to warrant the continuance of the approval. |
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(2) An order according or withdrawing approval shall take effect from such date as the Board may communicate in writing to trustees of the fund |
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(3) The Board shall neither refuse nor withdraw approval to any gratuity fund unless it has given the trustees of that fund a reasonable opportunity of being heard. |
Conditions for approval |
3. In order that a gratuity fund may receive and retain approval, it shall satisfy the conditions hereinafter specified and any other conditions which the Board may prescribe- |
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(a) the fund shall be a fund established under an irrevocable trust in connection with trade or undertaking carried on in Bangladesh and not less than ninety per cent. of the employees of such trade or undertaking shall be employed in Bangladesh; |
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(b) the fund shall have for its sole purpose the provision of a gratuity to employees in the trade or undertaking on their retirement at or after a specified age or on their becoming incapacitated prior to such retirement, or on termination of their employment after a minimum period of service specified in the regulations of the fund or to the widows, children or dependents of such employees on their death; |
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(c) the employer in the trade or undertaking shall be a contributor to the fund; and |
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(d) all benefits granted by the fund shall be payable only in Bangladesh. |
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Application for approval |
4. (1) An application for approval of gratuity fund shall be made in writing by the trustees of the fund to the Deputy Commissioner of Taxes by whom the employer is assessable and shall be accompanied by a copy of the instrument under which the fund is established and by two copies of the rules and, where the fund has been in existence during any year or years prior to the financial year in which the application for approval is made, also two copies of the accounts of the fund relating to such prior year or years (not being more than three years immediately preceding the year in which the said application is made) for which such accounts have been made up. The Board may require such further information to be supplied as it thinks proper. |
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(2) If any alternation in the regulations, constitution, objects or conditions of the fund is made at any time after the date of the application for approval, the trustees of the fund shall forthwith communicate such alteration to the Deputy Commissioner of Taxes mentioned in sub-paragraph (1) and in default of such communication, any approval given shall, unless the Board otherwise orders, be deemed to have been withdrawn from the date on which the alteration took effect. |
Exemption of income of gratuity fund from tax |
5. Income derived from investments or deposits of an approved gratuity fund and any capital gains arising from the transfer of capital assets of such fund shall be exempt from payment of tax. |
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Treatment of contribution by employer |
6. Any sum paid by an employer as contribution towards an approved gratuity fund shall be deducted in computing his income, profits and gains for the purpose of assessment. |
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Contributions by employer, when deemed to be his income |
7. Where any contributions by an employer (including the interest thereon, if any) are repaid to the employer, the amount so repaid shall be deemed for the purposes of tax to be the income of the employer for the income year in which they are so repaid. |
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Particulars to be furnished in respect of gratuity funds |
8. The trustees of an approved gratuity fund and any employer who contributes to an approved gratuity fund shall, when required by notice from the Deputy Commissioner of Taxes, furnish, within such period as may be specified in the notice, such return, statement, particulars or information as the Deputy Commissioner of Taxes may require. |
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Provisions of this Part to prevail against regulations of the fund |
9. Where there is a repugnance between any regulation of an approved gratuity fund and any provision of this Part or of the rules made thereunder, the said regulation shall, to the extent of repugnance, be of no effect and the Board may, at any time, require that such repugnance shall be removed from the regulations of the fund. |
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Provisions relating to rules |
10. In addition to any power conferred in this Part, the Board may make rules- |
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(a) prescribing the statements and other information to be submitted along with an application for approval; |
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(b) limiting the ordinary annual and other contributions of an employer to the fund; |
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(c) regulating the investment or deposit of the moneys of an approved gratuity fund; |
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(d) providing for withdrawal of the approval in the case of a fund which ceases to satisfy the requirements of this Part or the rules made thereunder; and |
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(e) generally, to carry out the purposes of this Part and to secure such further control over the approval of gratuity funds and the administration of gratuity funds as it may deem requisite; ” |
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(৪২) THIRD SCHEDULE এর- |
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(ক) paragraph 7 এর sub-paragraph (1) এর clause (b) (ii) এর পর নিম্নরূপ explanation সংযোজিত হইবে, যথা:- |
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“Explanation.- For the purposes of this paragraph, “industrial under taking” includes expansion of an existing undertaking if such expansion constitutes- |
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(a) an identifiable unit for production of similar or other goods or class of goods; and |
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(b) a similar unit carrying on an identifiable industrial process, but does not include an undertaking which is formed by splitting up or reconstruction of an existing business or by the transfer of machinery or plant of an existing business in Bangladesh to a new business.”; |
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(খ) paragraph 11 এর,- |
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(অ) sub-paragraph (3) এর proviso তে দুইবার উল্লিখিত, “three lakh fifty thousand taka” শব্দগুলির পরিবর্তে উভয় স্থানে “seven lakh and fifty thousand taka” শব্দগুলি প্রতিস্থাপিত হইবে; |
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(আ) sub-paragraph (6)(a) এর “five lakh taka” শব্দগুলির পরিবর্তে “seven lakh and fifty thousand taka” শব্দগুলি প্রতিস্থাপিত হইবে; |
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(৪৩) SIXTH SCHEDULE এর,- |
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(ক) PART A এর,- |
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(অ) paragraph 6 এর পরিবর্তে নিম্নরূপ paragraph 6 প্রতিস্থাপিত হইবে, যথা:- |
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“6. Any income received by the trustees on behalf of a recognised provident fund, an approved superannuation fund and an approved gratuity fund”; |
(আ) paragraph 14 এর clause (g) এ “twenty thousand taka” চারবার উল্লিখিত, শব্দগুলির পরিবর্তে “thirty thousand taka” শব্দগুলি সকল স্থানে প্রতিস্থাপিত হইবে; |
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(ই) paragraph 25 এর পর নিম্নরূপ নূতন paragraph 26 সংযোজিত হইবে, যথা:- |
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“26. Any amount received by an employee of a Government organisation, a local authority, or an autonomous or semi-autonomous body including the units or enterprises controlled by it, at the time of his voluntary retirement in accordance with any scheme approved by the Government in this behalf.”; |
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(খ) PART B এর- |
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(অ) paragraph 8 এর পরিবর্তে নিম্নরূপ paragraph 8 প্রতিস্থাপিত হইবে, যথা:- |
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“8. Any amount invested by an assessee, not being a company, in the acquisition, otherwise than by purchase or transfer from previous holders, of any stocks or shares of a company or other body corporate which fulfils the following conditions, namely,- |
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(a) in the case of a company, it shall be a company listed with a Stock Exchange in Bangladesh; |
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(b) in the case of a body corporate,- |
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(i) it shall be established by or under an Act of Parliament; |
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(ii) where the body corporate is a finance corporation sponsored by the Government, it shall be engaged in, or formed for the purpose of, carrying on such business as the Board may approve for the purpose of this paragraph; |
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(iii) it shall comply with such rules as the Board may make for the purpose of exemption under this paragraph.” |
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(আ) paragraph 20 (ইতিপূর্বে বিলুপ্ত) এর পর নিম্নরূপ নূতন paragraph 21 সংযোজিত হইবে, যথা:- |
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“21. Any sum paid by an assessee as donation to any socio-economic or cultural development institution established in Bangladesh by the Aga Khan Development Network.” |
