Ordinance XXXVI of 1984 এর সংশোধন
৬৷ Income Tax Ordinance, 1984 (XXXVI of 1984) এর-
(১) section 19A এর পর নিম্নরূপ নতুন section 19AA সন্নিবেশিত হইবে; যথা:- “19AA. Special tax treatment in certain cases of investment.- (1) Notwithstanding anything contained in this Ordinance or any other law for the time being in force, no question as to the source of any sum invested by any person in the expansion or balancing, modernisation, renovation and extension of an existing industry or in the purchase of stocks and shares of a public limited company listed with any stock exchange in Bangladesh or any sum used for repayment of industrial loan during the period between the first day of January, 1997 and the thirty first day of December, 1999 (both days inclusive), shall be raised if the assessee pays, before the filing of the return for the relevant income year, tax at the rate of seven and a half per cent on such sum.
(2) Nothing contained in this section or elsewhere in this Ordinance shall be so construed as to exempt from tax the income from the investment of the sum mentioned in sub-section (1):
Provided that stocks and shares of a public limited company mentioned in sub-section (1) which are purchased from the secondary market shall, for the purpose of special treatment under this section, be held by the assessee for at least one year from the date of acquisition.”;
(২) section 32 এর sub-section (8) এর “a new apartment” শব্দগুলি, দুইবার উল্লিখিত, এর পরিবর্তে “a new apartment or apartments” শব্দগুলি উভয়স্থানে প্রতিস্থাপিত হইবে;
(৩) section 35 এর sub-section (4) এর “or a registered firm” শব্দগুলি বিলুপ্ত হইবে;
(৪) section 44 এর sub-section (3) এর “one lakh taka” শব্দগুলির পরিবর্তে “or one lakh and fifty thousand taka” শব্দগুলি প্রতিস্থাপিত হইবে;
(৫) section 46A এর sub-section (2) এর “clause (c)” এর-
(ক) “that a part of the income exempted under sub-section (1) is invested within two years from the end of the period” শব্দগুলির পরিবর্তে “that a part of the income exempted under sub-section (1) is invested during the period of exemption or within one year from the end of the period” শব্দগুলি প্রতিস্থাপিত হইবে; এবং
(খ) শেষ প্রান্তস্থিত সেমিকোলনের পরিবর্তে একটি কোলন প্রতিস্থাপিত হইবে এবং তত্পর নিম্নরূপ proviso সংযোজিত হইবে; যথা:-
“Provided that the quantum of investment referred to in this clause shall be reduced by the amount of dividend, if any, declared by the company enjoying tax exemption under this section;”
(৬) section 52 এর sub-section (1) এর “or for services rendered” শব্দগুলি বিলুপ্ত হইবে;
(৭) section 52 এর পর নিম্নরূপ নতুন sections 52A, 52B এবং 52C সন্নিবেশিত হইবে, যথা:-
“52A. Deduction at source from fees for professional or technical services.-The Government or any authority, corporation or body, including its units, the activities of which are authorized by any Act, Ordinance, Order or instrument having the force of law in Bangladesh or any company as defined in clause (20) of section 2 or any banking company or any insurance company or any co-operative bank or any non-government organisation registered with Bureau of Non-governmental Organisation responsible for making any payment on account of fees for professional or technical services shall deduct or collect, at the time of credit of such fees to the account of the payee or at the time of payment thereof in cash or by issue of a cheque or draft or by any other mode, whichever is earlier, as advance tax at the rate of ten per cent of such fees:
Provided that no tax shall be deducted or collected under this section if the total amount of fees during the income year does not exceed sixty thousand taka.
Explanation.- For the purposes of this section,-
(a) “professional services” means services rendered by a person in the course of carrying on legal, medical, engineering or architectural profession or the profession of accountancy or technical consultancy or interior decoration or advertising;
(b) “fees for technical services” shall have the same meaning as in clause (31) of section 2. 52B. Collection of tax from Cigarette manufacturers.- Any person responsible for selling banderols to any manufacturer of cigarettes shall, at the time of selling banderols, collect tax from such manufacturer on account of the manufacture of cigarettes at the rate of five per cent of the value of the banderols. Explanation.- For the purposes of this section, “manufacture of cigarettes” means manufacture of cigarettes manually without any mechanical and whatsoever. 52C. Deduction at source from compensation against acquisition of property.- Any person responsible for paying any amount of compensation against acquisition by the Government of any immovable property situated within the jurisdiction of any city corporation, paurasava or cantonment board shall, at the time of paying such compensation, deduct advance tax at the rate of six per cent of the amount of such compensation.”;
(৮) section 72 এর sub-section (2) এর “first day of July of the year in which the advance tax was paid” শব্দগুলির পরিবর্তে “first day of July of the year of assessment” শব্দগুলি প্রতিস্থাপিত হইবে;
(৯) section 82 এর পরিবর্তে নিম্নরূপ section 82 প্রতিস্থাপিত হইবে, যথা:-
“82. Assessment on correct return- Where a return or a revised return has been filed under Chapter VIII and the Deputy Commissioner of Taxes is satisfied, without requiring the presence of the assessee or the production of any evidence, that the return is correct and complete, he shall assess the total income of the assessee and determine the sum payable by him on the basis of such return and communicate the assessment order to the assessee within thirty days next following:
Provided that a return filed by an assessee, being a company not less than fifty per cent of whose paid-up capital is owned by persons other than Bangladeshis or a public limited company or a body corporate established or constituted by or under any law for the time being in force, or any nationalized banking, insurance or other financial institution, shall be deemed to be correct and complete if the return is accompanied by a certified copy of the accounts of the assessee audited by a chartered accountant and a certificate as to the correctness of the total income of the assessee signed and issued by the chartered accountant himself in the prescribed form:
Provided further that-
(a) such return shall be filed on or before the date specified in clause (c) of sub-section (2) of section 75;
(b) the amount of tax payable shall be paid on or before the date on which the return is filed; (c) such return does not show any loss or lesser income than the last assessed income or assessment on the basis of such return does not result in refund.
Explanation.- For the purpose of this section, “company” means a company as defined in the Companies Act, 1913 (VII of 1913) or
কোম্পানী আইন, ১৯৯৪ (১৯৯৪ সনের ১৮ নং আইন)”;
(১০) section 82B এর পর নিম্নরূপ section 82C সন্নিবেশিত হইবে, যথা:-
“82C. Tax on income of certain persons.- (1) Notwithstanding anything contained in this Ordinance or any other law for the time being in force, where any amount referred to in sub-section (2) is received by, or accrues or arises or is deemed to accrue or arise to, a person, the whole of such amount shall be deemed to be income of such person and tax thereon shall be charged at the rates specified in this Ordinance or the rules made thereunder.
(2) The amount referred to in sub-section (1) shall be the following, namely:-
(a) the amount representing the payments on account of supply of goods or execution of contract to which tax is deductible under section 52;
(b) the amount of the value of the banderols computed for the purpose of collection of tax on account of the manufacture of cigarettes under section 52B;
(c) the amount as computed for the purpose of collection of tax under section 53 in respect of goods imported, not being goods imported by an industrial undertaking as raw materials for its own consumption;
(d) the amount of the value of the property as mentioned in section 53H for the purpose of collection of tax under that section; and
(e) the amount of dividend on which tax is deductible under section 54:
Provided that provisions of sub-section (1) shall not be applicable in the case of clause (d) of this sub-section with respect to any investment made under sub-sections (6), (8), (9) and (10) of section 32.
(3) Nothing contained in this Ordinance shall be so construed as to authorise any allowance or deduction against the amount deemed to be income under sub-section (1) or any refund of tax deducted or collected under Chapter VII or set off any loss under any provision of this Ordinance.
(4) Income referred to under sub-section (1) in respect of which tax has been deducted or collected on account of supply of goods or execution of contract under section 52, manufacture of cigarettes under section 52B, import of goods under section 53, value of property for the purpose of collection of tax under section 53H and dividend under section 54 shall be deemed to be the final discharge of tax liability under this Ordinance.
(5) Where an assessee, while explaining the nature and source of any sum, investment, money, valuable article, excess amount or expenditure, referred to in section 19, takes into account any source of income which is subject to tax in accordance with the provisions of this section, he shall not be entitled to take credit of any sum as is in excess of any amount which, if taxed at a rate or rates, other than the rate applicable to income chargeable to tax under this section, would have resulted in tax liability equal to the tax payable in respect of income under this section.
(6) For the purpose of determining the share of a partner of a firm out of such income of the firm as is determined under this section, the said income of the firm shall be taken to be an amount which, if taxed at the rate or rates, other than the rate applicable to income chargeable to tax under this section, would have resulted in tax liability equal to the tax payable in respect of income under this section.”;
(১১) section 83 এর পরিবর্তে নিম্নরূপ section 83 প্রতিস্থাপিত হইবে, যথা:-
“83. Assessment after hearing.- (1) Where a return or revised return has been filed under Chapter VIII and the Deputy Commissioner of Taxes is not satisfied without requiring the presence of the person who filed the return or the production of evidence that the return is correct and complete, he shall serve on such person a notice requiring him, on a date to be therein specified, to appear before the Deputy Commissioner of Taxes, or to produce or cause to be produced before him or at his office, any evidence in support of the return.
(2) The Deputy Commissioner of Taxes shall after hearing the person appearing, or considering the evidence produced in pursuance of the notice under sub-section (1) and also considering such other evidence, if any, as he may require on specified points, by an order in writing assess, within thirty days after the completion of the hearing or consideration as, the case may be, the total income of the assessee and determine the sum payable by him on the basis of such assessment, and communicate the order to the assessee within thirty days next following.”;
(১২) section 83AA এর-
(ক) sub-section (1) এর-
(i) “for the assessment year commencing on or after the first day of July, 1997 and ending on or before thirtieth day of June, 1999 (both days inclusive)” শব্দগুলি, কমাগুলি, সংখ্যাগুলি ও বন্ধনীগুলি বিলুপ্ত হইবে; এবং
(ii) “or pays tax which is not less than ten per cent of the equity or two and a half per cent of the turnover” শব্দগুলি বিলুপ্ত হইবে;
(খ) sub-section (2) এর পর নিম্নরূপ নূতন sub-section (3) সন্নিবেশিত হইবে, যথা:-
“(3) Notwithstanding anything contained in sub-section (1) or section 93, any authority subordinate to the Board, if so authorised by the Board, shall audit the assessment in respect of not more than one assessment year out of the assessments for the three relevant assessment years of an assessee completed under sub-section (1) and refer the same to the Deputy Commissioner of Taxes for re-assessment if so required and the Deputy Commissioner of Taxes shall thereupon proceed to make the assessment under section 83 or section 84, as the case may be.”;
(১৩) section 128 এর sub-section (2) এর পর নিম্নরূপ নূতন sub-section (2A) সন্নিবেশিত হইবে, যথা:-
“(2A) Notwithstanding anything contained in sub-sections (1) and (2), in a case where a certificate is issued by a chartered accountant as to the correctness of the total income of an assessee under the first proviso to section 82 it is subsequently discovered by the Deputy Commissioner of Taxes, the Appellate Joint Commissioner, the Appellate Additional Commissioner, the Commissioner (Appeal) or the Appellate Tribunal that the chartered accountant wilfully or knowingly withheld any information relating to the particulars of such income, he or it may impose upon such chartered accountant a penalty of a sum not exceeding two and a half times the amount of tax which would have been avoided had the total income as certified by such chartered accountant been accepted as correct.”
(১৪) section 129 বিলুপ্ত হইবে;
(১৫) section 131 এর শেষ প্রান্তস্থিত ফুলষ্টপের পরিবর্তে একটি কোলন প্রতিস্থাপিত হইবে এবং তত্পর নিম্নরূপ proviso সংযোজিত হইবে, যথা:-
“Provided that no penalty under sub-section (2A) of section 128 shall be imposed without previous approval of the Board.”;
(১৬) section 159 এর sub-section (6) এর proviso এর শেষ প্রান্তস্থিত ফুলষ্টপটির পরিবর্তে একটি কোলন প্রতিস্থাপিত হইবে এবং তত্পর নিম্নরূপ proviso সংযোজিত হইবে, যথা:-
“Provided further that the provisions of this sub-section shall, in relation to an appeal filed by an assessee at any time during the period between the first day of July, 1995 and the thirtieth day of June, 1996 (both days inclusive), have effect as if for the words ætwo years” the words æthree years” were substituted on the day on which section 21 of
অর্থ আইন, ১৯৯১ (১৯৯১ সালের ২১ নং আইন) came into force.”;
(১৭) section 184A এর-
(ক) “tax identification number” শব্দগুলির পরিবর্তে “tax-payer's identification number” শব্দগুলি প্রতিস্থাপিত হইবে; এবং
(খ) clause (a) এর পর নিম্নরূপ clause (aa) সন্নিবেশিত হইবে, যথা:-
“(aa) submitting an application for the purpose of obtaining an import registration certificate;”;
(১৮) section 185 এর sub-section (4) এর শেষ প্রান্তস্থিত ফুলষ্টপটির পরিবর্তে একটি কোলন প্রতিস্থাপিত হইবে এবং তত্পর নিম্নরূপ proviso সংযোজিত হইবে, যথা:-
“Provided that where previous publication of the draft of any proposed rules or of any amendment to any existing rules is made pursuant to the provisions of this sub-section, giving therewith a notice soliciting objections and suggestions to such draft within the period specified in the notice and no objection or suggestion is received within the period specified, the previous publication of such draft shall be deemed to be the final publication of the proposed rules or amendment, as the case may be”.
(১৯) THE THIRD SCHEDULE এর-
(ক) paragraph 3 এর sub-paragraph (3) এর “or paragraph 4” শব্দগুলি ও সংখ্যাটি বিলুপ্ত হইবে;
(খ) paragraph 4 বিলুপ্ত হইবে;
(গ) paragraph 5 এর “or 4” শব্দ ও সংখ্যাটি বিলুপ্ত হইবে;
(ঘ) paragraph 6 বিলুপ্ত হইবে;
(ঙ) paragraph 7A এর sub-paragraph (1) এর clause (b) এর “environmentally hazardous wastes” শব্দগুলির পরিবর্তে “environmentally hazardous wastes or in the collection or processing of biodegradable waste” শব্দগুলি প্রতিস্থাপিত হইবে;
(২০) THE SIXTH SCHEDULE এর-
(ক) PART A এর paragraph 29 এর পর নিম্নরূপ paragraph 30 সংযোজিত হইবে, যথা:-
“30. Any income of the mutual fund of the company issuing such mutual fund.”; এবং
(খ) PART B এর paragraph 10 এর sub-paragraph (2) এর পরিবর্তে নিম্নরূপ sub-paragraph (2) প্রতিস্থাপিত হইবে, যথা:-
“(2) Where any certificate, security or share (hereinafter referred as the certificate) to which clause (a), (b), (c) and (d) of sub-paragraph (1) apply and in respect of which any credit in tax has been allowed to the assessee is disposed of by sale, transfer or in any other manner within five years from the date of its purchase or before the maturity thereof, as the cases may be, then, notwithstanding anything contained in this Ordinance, the amount of tax payable by the assessee under the other, provisions of this Ordinance in respect of the income year in which such certificate was so disposed of shall be increased by an amount equal to the credit in tax allowed to the assessee in respect of such certificate (hereinafter referred to as the æsaid amount”) and the sum so arrived at or where no tax is payable by the assessee under the other provisions of this Ordinance in respect of that income year, the said amount shall be deemed to be the tax payable in respect of that income year and other provisions of this Ordinance shall, so far as may be, apply accordingly.”৷
