Ordinance XXXVI of 1984 এর সংশোধন
৫। Income Tax Ordinance, 1984 (XXXVI of 1984) Gi-
(১) section 2 এর-
(ক) clause (19) এর "Commissioner of Taxes under section 3” শব্দগুলি ও সংখ্যাটির পরিবর্তে "Commissioner of Taxes under section 3 and includes a person appointed to hold current charge of a Commissioner of Taxes” শব্দগুলি ও সংখ্যাটি প্রতিস্থাপিত হইবে;
(খ) clause (19A) এর "Commissioner of Taxes (Appeals) under section 3” শব্দগুলি, বন্ধনীগুলি ও সংখ্যাটির পরিবর্তে "Commissioner of Taxes (Appeals) under section 3 and includes a person appointed to hold current charge of a Commissioner of Taxes (Appeals)” শব্দগুলি, বন্ধনীগুলি ও সংখ্যাটি প্রতিস্থাপিত হইবে;
(২) section 6 এর sub-section (1) এর clause (aa) এর পরিবর্তে নিম্নরূপ clause (aa) প্রতিস্থাপিত হইবে, যথা:-
"(aa) the Directors-General of Inspection shall perform the following functions, namely:-
(i) carry out inspection of income tax cases;
(ii) investigate or cause investigation to be carried out in respect of cases involving leakage of revenue or evasion of taxes;
(iii) carry out audit of cases or offices involving income tax revenues only;
(iv) furnish annual report about the working of income tax offices dealing with revenue matters to the Board by the thirty first day of December following the end of the financial year to which it relates; and
(v) such other functions as may be assigned to them by the Board.”;
(৩) section 11 Gi sub-section (3) এর ”within the meaning of section 174(2)(f)” শব্দগুলি, সংখ্যাগুলি ও বন্ধনীগুলির পরিবর্তে “within the meaning of section 174(2)(f) or an advocate who has practised professionally in any taxes office for a period of not less than ten years” শব্দগুলি, সংখ্যাগুলি ও বন্ধনীগুলি প্রতিস্থাপিত হইবে;
(৪) section 12 এর sub-section (2) এর proviso টি বিলুপ্ত হইবে;
(৫) section 19 এর পর নিম্নরূপ নূতন section 19A সন্নিবেশিত হইবে, যথা:-
“19A. Exemption in respect of investment in new industry.- (1) Notwithstanding anything contained in section 19 or in any other provision of this Ordinance, any sum invested by any person in a new industry during the period between the first day of January, 1997 and the thirty-first day of December, 1999 (both days inclusive) shall be exempt from tax and no question as to the source of such sum shall be raised.
(2) Nothing contained in this section or elsewhere in this Ordinance shall be so construed as to exempt from tax the income of the industry in which the investment mentioned in sub-section (1) is made.
Provided that sub-section (2) shall not apply to the income of such industry if the assessee pays, before the filing of return for the relevant income year, tax at the rate of seven and a half per cent. on the investment mentioned in sub-section (1).”;
(৬) section 29 এর sub-section (1) এর clause (xviiiaa) এর-
(ক) "five per cent.” শব্দগুলির পরিবর্তে "three per cent.” শব্দগুলি প্রতিস্থাপিত হইবে;
(খ) দ্বিতীয় proviso এর æand 1995-96 or till the assessment year the actual provision in respect of which is equal to the bad and doubtful debts as per Bangladesh Bank's guidelines in this behalf” শব্দগুলি ও সংখ্যাগুলির পরিবর্তে ", 1995-96, 1996-97, 1997-98, 1998-99 and 1999-2000” কমাগুলি, সংখ্যাগুলি ও শব্দটি প্রতিস্থাপিত হইবে;
(গ) চতুর্থ proviso এর item(c) এর শেষ প্রান্তস্থিত কোলনের পরিবর্তে সেমিকোলন প্রতিস্থাপিত হইবে এবং পঞ্চম proviso টি বিলুপ্ত হইবে;
(৭) section 50 এর পর নিম্নরূপ নূতন section 50A সন্নিবেশিত হইবে, যথা:-
"50A. Deduction at source from discount on the real value of Bangladesh Bank bills.-Any person responsible for paying any amount on account of discount on the real value of Bangladesh Bank bills shall, at the time of making such payment, deduct tax at the maximum rate on the amount so payable or the rate applicable to such amount, whichever is greater.”;
(৮) section 72 এর sub-section (2) এর "first day of April” শব্দগুলির পরিবর্তে "first day of July” শব্দগুলি প্রতিস্থাপিত হইবে;
(৯) section 75 এর-
(ক) sub-section (1) এর clause (b) এর "five years” শব্দগুলির পরিবর্তে "three years” শব্দগুলি প্রতিস্থাপিত হইবে; এবং
(খ) sub-section (1) এর পর নিম্নরূপ নূতন sub-section (1A) সন্নিবেশিত হইবে, যথা:-
"(1A) A person who does not furnish return under sub-section (1) and who resides within the limits of a city corporation or of a paurashava of a divisional headquarters or district headquarters and who at any time during the relevant income year fulfils any of the following conditions, namely:-
(i) owns a building which consists of more than one storey and the plinth area of which exceeds one thousand six hundred square feet;
(ii) owns a motor car;
(iii) subscribes a telephone;
shall file a return of his income during the income year, on or before the date specified in clause (c) of sub-section (2).
Explanation.- In this sub-section, the term "motor car” means a motor car as defined in clause (25) of section 2 of the Motor Vehicle Ordinance, 1983 (LV of 1983) and includes a jeep and micro-bus.”;
(গ) sub-section (2) এর--
(অ) "sub-section (1)” শব্দটি, বন্ধনীগুলি ও সংখ্যাটির পরিবর্তে "sub-sections (1) and (1A)” শব্দগুলি, বন্ধনীগুলি, সংখ্যাগুলি ও অক্ষরটি প্রতিস্থাপিত হইবে; এবং
(আ) clause (d) এর পরিবর্তে নিম্নরূপ clause (d) প্রতিস্থাপিত হইবে, যথা:-
"(d) accompanied by a statement,-
(i) in the case of an individual whose total income in the income year exceeds two lakh taka but does not exceed five lakh taka, once in every three years, and
(ii) in the case of an individual whose total income in the income year exceeds five lakh taka, every year, in the prescribed form and verified in the prescribed manner giving particulars specified in section 80 in respect of himself, his spouse, his minor children and dependants.”;
(১০) section 83A এর sub-section (4) এর "twelve hundred” শব্দগুলির পরিবর্তে "one thousand” শব্দগুলি প্রতিস্থাপিত হইবে;
(১১) section 83A এর পর নিম্নরূপ নূতন section 83AA সন্নিবেশিত হইবে, যথা:-
"83AA. Self-assessment for private limited companies.-(1) Where an assessee being a private limited company within the meaning of the Companies Act, 1913 (VII of 1913) or
কোম্পানী আইন, ১৯৯৪ (১৯৯৪ সনের ১৮ নং আইন) files a return on or before the date specified in clause (c) of sub-section (2) of section 75 showing income for the assessment year commencing on or after the first day of July, 1997 and ending on or before the thirtieth day of June, 1999 (both days inclusive) and the income shown in such return is higher by not less than ten per cent. over the last assessed income and has also increased by at least a further sum of ten per cent. for each preceding assessment year in respect of which the assessment is pending and pays tax on the basis of such income or pays tax which is not less than ten per cent. of the equity or two and a half per cent. of turnover or twenty five thousand taka and shows income which is proportionate to the tax so paid, the return filed by the assessee shall be deemed to be correct and complete and the Deputy Commissioner of Taxes shall assess the total income of the assessee on the basis of such return and communicate the assessment order to the assessee within thirty days next following:
Provided that–
(a) such return shall be accompanied by a copy of the accounts of the company audited by a chartered accountant;
(b) the amount of tax payable shall be the highest of the taxes computed in the manner specified in this sub-section and the tax so payable shall be paid on or before the date on which return is filed;
(c) the assessment on the basis of such return shall not result in any refund.
(2) No order under sub-section (1) shall be made in any case after the thirtieth day of June of the assessment year in respect of which a return of total income has been filed under section 75.;
(১২) section 84A বিলুপ্ত হইবে;
(১৩) section 136 বিলুপ্ত হইবে;
(১৪) section 150 এর sub-sections (1) এবং (2) এর "under this chapter” শব্দগুলির পরিবর্তে "under sections 146 and 147” শব্দগুলি ও সংখ্যাগুলি প্রতিস্থাপিত হইবে;
(১৫) section 152E এর sub-section (2) এর "pass an order” শব্দগুলির পরিবর্তে "pass such order as it thinks fit” শব্দগুলি প্রতিস্থাপিত হইবে;
(১৬) section 153 এর sub-section (3) এর পরিবর্তে নিম্নরূপ sub-section (3) প্রতিস্থাপিত হইবে, যথা:-
"(3) No appeal under this section against any order of assessment shall lie, unless fifteen per cent. of the tax payable on the basis of such assessment or the tax payable on the basis of return under section 74, whichever is higher, has been paid before filing the appeal :
Provided that the Commissioner of Taxes concerned may, on an application made in this behalf, modify or waive, in any case, the requirement of such payment.”;
(১৭) section 156 এর sub-section (6) এর "from the end of the year in which the appeal was filed” শব্দগুলির পরিবর্তে "from the date on which the appeal was filed” শব্দগুলি প্রতিস্থাপিত হইবে;
(১৮) section 158 এর sub-section (2) এর clause (a) এর æforty per cent.” শব্দগুলির পরিবর্তে "thirty per cent.” শব্দগুলি প্রতিস্থাপিত হইবে;
(১৯) section 159 এর sub-section (4) এর “to the assessee and to the Commissioner” শব্দগুলির পরিবর্তে “to the assessee and to the Commissioner within one hundred and twenty days from the date of such order” শব্দগুলি প্রতিস্থাপিত হইবে;
(২০) section 178 এর-
(ক) sub-section (1) এর æeither by post or” শব্দগুলির পরিবর্তে "either by registered post or” শব্দগুলি প্রতিস্থাপিত হইবে এবং উহার শেষ প্রান্তস্থিত কোলনের পরিবর্তে একটি ফুল ষ্টপ প্রতিস্থাপিত হইবে ও proviso টি বিলুপ্ত হইবে; এবং
(খ) sub-section (1A) বিলুপ্ত হইবে;
(২১) section 184A এর পরিবর্তে নিম্নরূপ section 184A প্রতিস্থাপিত হইবে, যথা:-
"184A. Requirement of certificate in certain cases.-Notwithstanding anything contained in this Ordinance, a certificate from the concerned Deputy Commissioner of Taxes or from any other person authorised by the Board in this behalf, containing the tax identification number shall be required to be submitted to the concerned authority, by any person at the time of-
(a) opening a letter of credit for the purpose of import;
(b) renewal of trade licence in the area of a city corporation or of a paurashava of a divisional headquarters or of a district headquarters; and
(c) submitting tender documents for the purpose of supply of goods, execution of a contract or for rendering services.”;
(২২) THE SECOND SCHEDULE এর paragraph 1 এর "Bangladesh” শব্দটির পর æexcept a Bangladeshi non-resident” শব্দগুলি সন্নিবেশিত হইবে;
(২৩) THE THIRD SCHEDULE এর paragraph 7 এর sub-paragraph (2) এর clause (d) এর "under section 45 of this Ordinance” শব্দগুলি ও সংখ্যাটির পরিবর্তে "under section 45 or 46A of this Ordinance” শব্দগুলি, সংখ্যাগুলি ও অক্ষরটি প্রতিস্থাপিত হইবে;
(২৪) THE SIXTH SCHEDULE এর--
(ক) PART A. এর paragraph 13 এর "approved by the Controller of Capital Issues” শব্দগুলির পরিবর্তে "approved by the Securities and Exchange Commission” শব্দগুলি প্রতিস্থাপিত হইবে;
(খ) PART B এর--
(অ) paragraph 9 এর sub-paragraph (1) এর "as the Controller of Capital Issues” শব্দগুলির পরিবর্তে "as the Securities and Exchange Commission” শব্দগুলি প্রতিস্থাপিত হইবে;
(আ) paragraph 10 এর sub-paragraph (1) এর clause (a) এর "and as are purchased not later than the thirtieth day of June, 1994” শব্দগুলি, কমাটি ও সংখ্যাটি বিলুপ্ত হইবে৷
