Ordinance XXXVI of 1984 এর সংশোধন
৬৷ Income Tax Ordinance, 1984 (XXXVI of 1984) এর-
(১) section 28 এর sub-section (1) এর clause (g) এর শেষ প্রান্ত্মস্থিত ফুলষ্টপটির পরিবর্তে একটি সেমিকোলন প্রতিস্থাপিত হইবে এবং তত্পর নিম্নরূপ নূতন clause (h) সন্নিবেশিত হইবে, যথা :-
¤œ(h) the amount of income under section 19(23).”;
(২) section 29 এর sub-section (1) এর clause (xviiiaa) তে "four and a half per cent” শব্দগুলির পরিবর্তে "five per cent” শব্দগুলি প্রতিস্থাপিত হইবে;
(৩) section 30 এর clause (e) তে "sixty thousand” শব্দগুলির পরিবর্তে ¤œseventy-two thousand” শব্দগুলি প্রতিস্থাপিত হইবে;
(৪) section 33 এর clause (d) এর পরিবর্তে নিম্নরূপ clause (d) প্রতিস্থাপিত হইবে, যথা :-
"(d) any income to which section 19(1), (2), (3), (4), (5) (8), (9), (10), (11), (12), (13) or (21) applies;”;
(৫) section 45 এর sub-section (2B) এর-
(ক) clause (c) বিলুপ্ত হইবে;
(খ) clause (cc) এর "twenty-five per cent.” শব্দগুলির পরিবর্তে "thirty per cent” শব্দগুলি প্রতিস্থাপিত হইবে;
(৬) section 46 এর sub-section (2B) এর-
(ক) clause (c) বিলুপ্ত হইবে;
(খ) clause (cc) এর "twenty-five per cent.” শব্দগুলির পরিবর্তে "thirty per cent” শব্দগুলি প্রতিস্থাপিত হইবে;
(৭) section 53H এর sub-section (2) এর-
(ক) clause (a) এর পরিবর্তে নিম্নরূপ clause (a) প্রতিস্থাপিত হইবে, যথা:-
"(a) sale by a bank or any financial institution as a mortgagee empowered to sell;” এবং
(খ) clause (e) এর নিম্নরূপ Explanation সংযোজিত হইবে, যথা :-
"Explanation.- In this sub-section, ¤œfinancial institution” shall mean the Bangladesh House Building Finance Corporation, the Bangladesh Shilpa Bank and the Bangladesh Shilpa Rin Sangshta.”;
(৮) section 55 এর "payable on the amount at the rates specified in paragraph 3 (b) of the Second Schedule” শব্দগুলি, সংখ্যাটি, বন্ধনীগুলি ও অতগরটির পরিবর্তে "payable on the amount at the rate of twenty per cent” শব্দগুলি প্রতিস্থাপিত হইবে;
(৯) section 72 এর sub-section (1) এর "twelve per cent.” শব্দগুলির পরিবর্তে ¤œten per cent” শব্দগুলি প্রতিস্থাপিত হইবে;
(১০) section 73 এর sub-section (1) এর "twelve per cent.” শব্দগুলির পরিবর্তে "ten per cent” শব্দগুলি প্রতিস্থাপিত হইবে;
(১১) section 83 এর পরিবর্তে নিম্নরূপ section 83 প্রতিস্থাপিত হইবে, যথা :-
"83. Assessment after hearing and consideration of evidence.- (1) Where a return or revised return has been filed by a person under Chapter VIII and the Deputy Commissioner of Taxes is not satisfied with the income shown in the return or with the accounts or the evidences submitted with the return, he shall give a notice to such person in writing specifying therein the defects or shortcomings in the return or any other reason for his dissatisfaction so as to provide an opportunity to the person to furnish in writing his explanation or clarification for rectifying or removing the defects or shortcomings or the reason for dissatisfaction, as the case may be, and the Deputy Commissioner of Taxes shall, if satisfied with such explanation or clarification, assess, within thirty days of the receipt of the explanation or clarification, recording his findings and the basis of computation of total income in the assessment order, the total income of the assessee and determine the tax payable by him, and communicate the order to the assessee within thirty days next following.
(2) Where the Deputy Commissioner of Taxes is not satisfied with the explanation or clarification furnished under sub-section (1) or where no such explanation or clarification furnished, the Deputy Commissioner of Taxes shall serve on the person concerned a notice requiring him, on a date therein to be specified, to appear before him, or to produce or cause to be produced before him or at his office, any evidence in support of the return and after hearing the person appearing, or considering the evidence produced before him, the Deputy Commissioner of Taxes shall assess, recording the basis of computation in the assessment order, the total income of the assessee and determine the tax payable by him, within thirty days after the completion of the hearing or consideration, as the case may be, and communicate the order to the assessee within thirty days next following.”;
(১২) section 83A এর sub-section (4) এর "fifteen hundred” শব্দগুলির পরিবর্তে "eighteen hundred” শব্দগুলি প্রতিস্থাপিত হইবে;
(১৩) section 84 এর clause (c) এর ¤œsection 83(1)” শব্দটি, সংখ্যাগুলি ও বন্ধনীগুলির পরিবর্তে "section 83(2)” শব্দটি, সংখ্যাগুলি ও বন্ধনীগুলি প্রতিস্থাপিত হইবে;
(১৪) section 94 এর-
(ক) sub-section (3) এর "121,” সংখ্যাটি ও কমাটির পর "152E,” সংখ্যাটি, অতগরটি ও কমাটি সন্নিবেশিত হইবে;
(খ) Explanation I এর "121,” সংখ্যাটি ও কমাটির পর "152E,” সংখ্যাটি, অতগরটি ও কমাটি সন্নিবেশিত হইবে;
(গ) Explanation II এর "121,” সংখ্যাটি ও কমাটির পর "152E,” সংখ্যাটি, অতগরটি ও কমাটি সন্নিবেশিত হইবে;
(১৫) section 151 এর "fifteen pre cent” শব্দগুলির পরিবর্তে "ten pre cent” শব্দগুলি প্রতিস্থাপিত হইবে;
(১৬) Chapter XVIII এর পর নিম্নরূপ Chapter XVIIIA সন্নিবেশিত হইবে, যথা :-
¤œCHAPTER XVIIIA
SETTLEMENT OF CASES
152A. Definitions.- In this Chapter, unless there is anything repugnant in the subject or context,-
(i) "bench” means a bench of the Commission;
(ii) "case” means any proceedings under this Chapter relating to any order mentioned in clause (a) and (b) of sub-section (1) of section 152D;
(iii) "Chairman” means the Chairman of the Commission;
(iv) "Commission” means the Taxes Settlement Commission appointed under section 152B; and
(v) "member” means a full-time or a part-time member of the Commission, and includes the Chairman thereof.
152B. Taxes Settlement Commission.- (1) The Government shall appoint a Commission to be called the Taxes Settlement Commission which shall exercise the powers conferred upon and discharge the functions assigned to it under this Chapter.
(2) The Commission shall consist of a Chairman and as many full-time and part-time members as may be determined by the Government from time to time.
(3) The Chairman and other members of the Commission shall be appointed by the Government from amongst persons of integrity and outstanding ability having special knowledge of, and experience in, matters relating to income tax law, accounts, trade, commerce, industry, business and administraiton.
152C. Powers and Functions of the Commission.- (1) The powers and functions of the Commission shall be exercised and discharged by benches of the Commission to be constituted by the Chairman.
(2) A bench shall ordinarily consist of two full-time members or one full-time member and one part-time member and shall be presided over by the Chairman:
Provided that where the Chairman is not a member of the bench, the Chairman shall authorise any member of the bench to preside over it.
(3) Subject to the provisions of this Ordinance, the Commission shall regulate its own procedure and the procedures of its benches in all matters arising out of the discharge of its functions including the places at which a bench shall hold its sittings.
(4) If the members of a bench differ in opinion as to the decision to be given on any point,-
(a) the point shall be decided according to the opinion of the majority, if there is a majority;
(b) if the members are equally divided and the Chairman of the Commission is not himself a member of the bench, the case shall be referred to the Chairman and the decision of the Commission shall be expressed in terms of the opinion of the Chairman; and
(c) if the members are equally divided and the Chairman of the Commission is himself a member of the bench, the opinion of the Chairman shall prevail and the decision of the Commission shall be expressed in terms of the opinion of the Chairman.
(5) The order of the Commission in any case or on any point shall be final and conclusive:
Provided that in a case where the Commission is of the opinion that the case involves a substantial question of law, it may, at any time, transfer the case to the Income Tax Appellate Tribunal, and the provisions of Chapter XIX shall apply to the case so transferred.
152D. Application for Settlement of Cases.- (1) An assessee, not being a company having a paid up capital of taka fifty lakhs or above, may make an application in the prescribed form and verified in the prescribed manner to the Commission if he is aggrieved by an order of-
(a) an Inspecting Joint Commissioner of Taxes under section 10 or section 120; or
(b) a Deputy Commissioner of Taxes under Chapter IX of this Ordinance.
(2) No application under sub-section (1) shall lie before the Commission unless-
(a) the asessee has filed the return of income under this Ordinance and the income tax payable on the basis of such return has been paid;
(b) the assessee has waived his right of appeal or revision, as the case may be;
(c) the application has been made within sixty days of the receipt of the order referred to in sub-section (1); and
(d) the application made under sub-section (1) is accompanied by a fee of taka three hundred.
(3) An assessee having made an application under sub-section (1) shall not be allowed to withdraw it.
152E. Disposal of application by the Commission.- (1) The Commission, on having received the application, may either allow the application or may reject the same if it is satisfied that any one or more of the conditions laid down in sub-section (2) of section 152D have not been complied with:
Provided that the application shall not be rejected under this sub-section unless an opportunity has been given to the applicant of being heard.
(2) Where an application is allowed under sub-section (1), the Commission may call for the relevant records from the Commissioner and after examination of such records and such other evidences, as it may deem fit, pass an order after giving to the applicant and the Commissioner an opportunity of being heard in person or through their authorised representatives.
(3) Every order passed under sub-section (2) shall provide for the terms of settlement including any demand of tax, penalty or interest, the manner in which any sum due under the settlement shall be paid and all other matters necessary to make the settlement effective.
(4) The Commission shall pass its order under this section within six months from the date of the receipt of the application and shall communicate the order to the applicant and the Commissioner within thirty days from the date of passing of such order.”;
(১৭) section 153 এর sub-section (3) এর clause (b) এর পরিবর্তে নিম্নরূপ clause (b) প্রতিস্থাপিত হইবে, যথা :-
¤œ(b) in the case of assessment under section 84A, twenty-five per cent of the tax payable on the basis of such assessment or the tax payable under section 74, whichever is the higher, has been paid.”;
(১৮) section 155 এর-
(ক) sub-section (1) এর clause (c) এর শেষ প্রান্ত্মস্থিত ফুলষ্টপটির পরিবর্তে একটি কোলন প্রতিস্থাপিত হইবে এবং তত্পর নিম্নরূপ নূতন proviso সংযোজিত হইবে, যথা :-
¤œProvided that an order of assessment or penalty shall not be set aside except in a case where the Appellate Joint Commissioner or the Commissioner (Appeals) is satisfied that a notice on the assessee has not been served in accordance with the provisions of section 178.”;
(খ) sub-section (5) এর প্রান্ত্মস্থিত ¤œCommissioner” শব্দটির পর ¤œwithin thirty days of the passing of such order” শব্দগুলি সন্নিবেশিত হইবে;
(১৯) section 163 এর sub-section (3) এর-
(ক) clause (p) এর শেষ প্রান্ত্মস্থিত ¤œor” শব্দটি বিলুপ্ত হইবে;
(খ) clause (q) এর শেষ প্রান্ত্মস্থিত ফুলষ্টপটির পরিবর্তে ¤œ;or” সেমিকোলনটি ও শব্দটি প্রতিস্থাপিত হইবে এবং তত্পর নিম্নরূপ নূতন clause (r) সংযোজিত হইবে, যথা :-
¤œ(r) a list of highest tax-payers in accordance with rules made in this behalf.”;
(২০) THE SECOND SCHEDULE এর Paragraph 3 এর পরিবর্তে নিম্নরূপ Paragraph 3 প্রতিস্থাপিত হইবে, যথা :-
¤œ3. Where the total income of an assessee includes any income from ¤œwinnings” referred to in section 19(13) chargeable under the head ¤œIncome from other sources” (hereinafter referred to as the ¤œsaid income”), the tax payable by him on the said income shall be at the rate applicable to his total income including the said income or at the rate of twenty percent., whichever is the lower.”;
(২১) THE SIXTH SCHEDULE এর Part B এর-
(ক) Paragraph 8 পর sub-paragraph (b) এর পরিবর্তে নিম্নরূপ sub-paragraph (b) প্রতিস্থাপিত হইবে, যথা :-
¤œ(b) in the case of any other body corporate, it shall be established by or under an Act of Parliament.”;
(খ) Paragraph 10 এর sub-paragraph (1) এর clause (a) এর ¤œin this behalf” শব্দগুলির পর ¤œand as are purchased not later than the thirtieth day of June, 1994” শব্দগুলি, কমাটি ও সংখ্যাটি সন্নিবেশিত হইবে;
