Ordinance XXXVI of 1984 এর সংশোধন
৬ ৷ Income tax Ordinance, 1984 (XXXVI of 1984) এর-
(১) section 2 এর--
(ক) clause (4) এর “Appellate Additional Commissioner of Taxes” শব্দগুলির পর “and also a person appointed to hold current charge of an Appellate Joint Commissioner of Taxes” শব্দগুলি সংযোজিত হইবে;
(খ) clause (6) এর “a superannuation fund” শব্দগুলির পর “or a pension fund” শব্দগুলি সন্নিবেশিত হইবে;
(গ) clause (19A) এর পর নিম্নরূপ নূতন clause (19B) সন্নিবেশিত হইবে, যথা:-
“(19B) Commissioner (Large Taxpayer Unit) means a person appointed to be a Commissioner of Taxes (Large Taxpayer Unit) under section 3 and includes a person appointed to hold current charge of Commissioner of Taxes (Large Taxpayer Unit);”;
(ঘ) clause (26) এর sub-clause (iv) বিলুপ্ত হইবে;
(ঙ) clause (29) এর “an Extra Assistant Commissioner of Taxes under section 3” শব্দগুলি ও সংখ্যাটির পর “and includes a person appointed to hold current charge of an Extra Assistant Commissioner of Taxes” শব্দগুলি সংযোজিত হইবে;
(চ) clause (34) এর শেষাংশে “but does not include, in the case of a shareholder of a Bangladeshi company, the amount representing the face value of any bonus shares or the amount of any bonus declared, issued or paid by the company to its shareholders with a view to increasing its paid up share capital;” শব্দগুলি, কমাগুলি, সেমিকোলনটি বিলুপ্ত হইবে;
(ছ) clause (36) এর “Inspecting Additional Commissioner of Taxes” শব্দগুলির পর “and also a person appointed to hold current charge of an Inspecting Joint Commissioner of Taxes” শব্দগুলি সংযোজিত হইবে; এবং
(জ) clause (58) এর sub-clause (d) এর পর নিম্নরূপ sub-clause (e) সংযোজিত হইবে, যথা:-
“(e) any leave encashment;”;
(২) section 3 এর clause (2A) এর পর নিম্নরূপ নূতন clause (2B) সন্নিবেশিত হইবে, যথা:-
“(2B) Commissioner of Taxes (Large Taxpayer Unit),”;
(৩) section 6 এর sub-section (1) এর clause (b) এর পর নিম্নরূপ নূতন clause (bb) সন্নিবেশিত হইবে, যথা:-
“(bb) the Commissioner (Large Taxpayer Unit) shall perform his functions in respect of such areas, or such persons or classes of persons, or such cases or classes of cases or such incomes or classes of incomes, as the Board may assign to him;”;
(৪) section 19 এর--
(ক) sub-section (11) এর “which makes any debtor taxable” শব্দগুলি বিলুপ্ত হইবে;
(খ) sub-section (15) এর clause (aa) এর “two years” শব্দগুলি, দুইবার উল্লিখিত, এর পরিবর্তে “three years” শব্দগুলি উভয় স্থানে প্রতিস্থাপিত হইবে; এবং
(গ) sub-section (21) এর “two years” শব্দগুলি, দুইবার উল্লিখিত, এর পরিবর্তে “three years” শব্দগুলি উভয় স্থানে প্রতিস্থাপিত হইবে;
(৫) section 19AA এর পর নিম্নরূপ নূতন section 19B সন্নিবেশিত হইবে, যথা:-
“19B. Special tax treatment in respect of investment in house property.- 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 construction or purchase of any building or apartment shall be raised if the assessee pays, before the assessment is completed for the relevant assessment year, tax at the rate of-
(a) taka one hundred per square metre in the case of a building or apartment the plinth area of which does not exceed one hundred and forty square metre,
(b) taka one hundred and fifty per square metre in the case of a building or apartment the plinth area of which exceeds one hundred and forty square metre but does not exceed two hundred and thirty square metre, and
(c) taka two hundred per square metre in the case of a building or apartment the plinth area of which exceeds two hundred and thirty square metre.”;
(৬) section 28 এর sub-section (3) এর “Bangladesh Shilpa Rin Shangstha” শব্দগুলির পর “, Investment Corporation of Bangladesh” কমা ও শব্দগুলি সন্নিবেশিত হইবে;
(৭) section 29 এর sub-section (1) এর clause (xviiiaa) এর দ্বিতীয় proviso এর “and 1999-2000” শব্দটি ও সংখ্যাগুলির পরিবর্তে “, 1999-2000, 2000-2001 and 2001-2002” কমাগুলি, সংখ্যাগুলি ও শব্দটি প্রতিস্থাপিত হইবে;
(৮) section 31 এর proviso এর “the Companies Act, 1913 (VII of 1913)” শব্দগুলি, কমা, সংখ্যাগুলি ও বন্ধনীগুলির পরিবর্তে “
কোম্পানী আইন, ১৯৯৪ (১৯৯৪ সনের ১৮ নং আইন)” শব্দগুলি, কমা, সংখ্যাগুলি ও বন্ধনীগুলি প্রতিস্থাপিত হইবে;
(৯) section 45 এর-
(ক) sub-section (2B) এর clause (cc) এর-
(অ) “within two years from the end of the period” শব্দগুলির পরিবর্তে “during the period, or within one year from the end of the period,” শব্দগুলি ও কমাগুলি প্রতিস্থাপিত হইবে; এবং
(আ) শেষ প্রান্ত্মস্থিত 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;”;
(খ) sub-section (3) এর proviso এর পরিবর্তে নিম্নরূপ proviso প্রতিস্থাপিত হইবে, যথা:-
“Provided that in respect of depreciation, only the allowances for normal depreciation specified in paragraph 3 of the Third Schedule shall be allowed.”;
(১০) section 46 এর sub-section (2B) এর clause (cc) এর-
(ক) “within two years from the end of the period” শব্দগুলির পরিবর্তে “during the period, or within one year from the end of the period,” শব্দগুলি ও কমাগুলি প্রতিস্থাপিত হইবে; এবং
(খ) শেষ প্রান্ত্মস্থিত 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;”;
(১১) section 46A এর sub-section (5) এর proviso এর পরিবর্তে নিম্নরূপ proviso প্রতিস্থাপিত হইবে, যথা:-
“Provided that in respect of depreciation, only the allowances for normal depreciation specified in paragraph 3 of the Third Schedule shall be allowed.”;
(১২) section 49 এর sub-section (1) এর- -
(ক) clause (m) এর শেষ প্রান্ত্মস্থিত “and” শব্দটি বিলুপ্ত হইবে; এবং
(খ) clause (q) এর পর নিম্নরূপ নূতন clauses (r), (s), (t), (u), (v), (w), (x), (y) and (z) সন্নিবেশিত হইবে, যথা:-
“(r) income derived on account of fees for professional or technical services;
(s) income derived on account of manufacture of cigarettes manually without any mechanical aid whatsoever;
(t) income derived from compensation against acquisition of property;
(u) income derived on account of interest on savings instruments;
(v) income derived on account of bonus or bonus shares issued by a company registered under the Companies Act, 1913 (VII of 1913) or
কোম্পানী আইন, ১৯৯৪ (১৯৯৪ সনের ১৮ নং আইন);
(w) income derived on account of running of brick field;
(x) income derived on account of services rendered by the doctors;
(y) income derived on account of real estate business; and
(z) income derived on account of commission of letter of credit;”;
(১৩) section 52A এর --
(ক) “at the rate of ten per cent.” শব্দগুলি ও ফুলস্টপের পরিবর্তে “at the rate of five per cent.” শব্দগুলি ও ফুলস্টপ প্রতিস্থাপিত হইবে ;
(খ) proviso এর পরিবর্তে নিম্নরূপ proviso প্রতিস্থাপিত হইবে, যথা:-
“Provided that where the Board, on an application made in this behalf, gives a certificate in writing that the person rendering professional or technical services is not likely to have any assessable income during the year or the income is otherwise exempted from tax under any provision of this Ordinance, payment referred to in this section shall be made without any deduction until the certificate is cancelled.”; এবং
(গ) Explanation এর clause (a) এর “medical,” শব্দ ও কমা বিলুপ্ত হইবে;
(১৪) section 52C এর পর নিম্নরূপ নূতন sections 52D, 52E, 52F, 52G, 52H and 52I সন্নিবেশিত হইবে, যথা:-
“52D. Deduction at source from interest on savings instruments.- Any person responsible for making any payment by way of interest on any savings instruments shall, at the time of such payment, deduct income tax at the rate of ten per cent. on such interest :
Provided that no tax shall be deducted under this section if the total amount of interest does not exceed twenty five thousand taka:
Provided further that the provisions of this section shall not apply to the savings instruments purchased on or before the tenth day of June, 1999.
52E. Collection of tax on account of bonus or bonus shares.- The principal officer of any company registered under the Companies Act, 1913 (VII of 1913) or
কোম্পানী আইন, ১৯৯৪ (১৯৯৪ সনের ১৮ নং আইন) shall, at the time of issuing any bonus share or bonus to its shareholders, collect income tax at the rate of ten per cent on the face value of the bonus share or the amount of the bonus.
52F. Collection of tax from brick manufacturers.- Any person responsible for issuing any permission for the manufacture of bricks shall, at the time of issuing such permission, collect income tax from such manufacturer, at the rate of taka five thousand for each brick field.
52G. Deduction from fees for services rendered by doctors.- The principal officer of any company registered under the Companies Act, 1913 (VII of 1913) or
কোম্পানী আইন, ১৯৯৪ (১৯৯৪ সনের ১৮ নং আইন) or the chief executive of any non-government organisation registered with the Bureau of Non-governmental Organisation or the chief executive of any trust registered under the
Trusts Act, 1882 (II of 1882) running any general or specialised hospital or any diagnostic centre shall be responsible for making any payment to any doctor which may be payable to him on account of fees for services rendered by him to a patient in such hospital or diagnostic centre and shall, at the time of making such payment, deduct income tax at the rate of ten per cent on the amount so payable.
52H. Collection of tax from persons engaged in the real estate business.- (1) Any authority responsible for approving any plan submitted by any person engaged in the real estate business for the purpose of construction of any residential or commercial building shall, at the time of giving such approval, collect income tax from the person submitting such plan at the following rates:-
(a) where the proposed building is situated within the limits of Dhaka city corporation or Chittagong city corporation, three per cent. of the estimated cost of construction of such building or the aggregate of taka one hundred and fifty per square metre, whichever is higher;
(b) where the proposed building is situated within the limits of any other city corporation or of a paurasava of a divisional headquarters or district headquarters, one per cent of the cost of construction of such building or the aggregate of taka thirty per square metre, whichever is higher.
(2) The amount of tax referred to in sub-section (1) shall be treated as a payment of tax in respect of the income of the period which would be the income year in which the building referred to in the said sub-section is completed.
52I. Deduction from the commission of letter of credit.- Any person responsible for opening letter of credit for the purpose of import of goods for himself or for any other person shall, at the time of collecting commission with respect to letter of credit, deduct income tax at the rate of five per cent on the amount of such commission.”;
(১৫) section 53A এর sub-section (1) এর পর নিম্নরূপ Explanation সংযোজিত হইবে, যথা:-
“Explanation.- For the purpose of this section, “house rent” means any payment, by whatever name called, under any lease, tenancy or any other agreement or arrangement for the use of any building including any furniture, fittings and the land appurtenant thereto.”;
(১৬) section 54 এর sub-section (2) এর proviso তে “taka ten thousand” শব্দগুলির পরিবর্তে “taka thirty thousand” শব্দগুলি প্রতিস্থাপিত হইবে;
(১৭) Section 75 এর-
(ক) sub-section (1) এর শেষ প্রান্ত্মস্থিত ফুলষ্টপটির পরিবর্তে একটি কোলন প্রতিস্থাপিত হইবে এবং তত্পর নিম্নরূপ proviso সংযোজিত হইবে, যথা:-
“Provided that any non-resident Bangladeshi may file his return of income along with bank draft equivalent to the tax liability, if any, on the basis of such return, to his nearest Bangladesh mission and the mission will issue a receipt of such return with official seal and send the return to the Board.”;
(খ) sub-section (1A) এর clause (iii) এর পর নিম্নরূপ নূতন clause (iv) সংযোজিত হইবে, যথা:-
“(iv) owns a membership of a club registered under
মূল্য সংযোজন কর আইন, ১৯৯১ (১৯৯১ সনের ২২ নং আইন)”.;
(গ) sub-section (2) এর clause (d) এর পরিবর্তে নিম্নরূপ clause (d) প্রতিস্থাপিত হইবে, যথা:-
“(d) accompanied, in the case of an individual whose total income in the income year exceeds three lac taka, by a statement 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.”;
(১৮) section 82C এর-
(ক) sub-section (2) এর-
(অ) clause (d) এর শেষ প্রান্ত্মস্থিত “and” শব্দটি বিলুপ্ত হইবে;
(আ) clause (e) এবং তত্পরবর্তী proviso এর পরিবর্তে নিম্নরূপ clauses (e), (f) এবং proviso প্রতিস্থাপিত হইবে, যথা:-
“(e) the amount of interest on savings instruments on which tax is deductible under section 52D;
(f) the amount of the estimated cost of construction of residential or commercial building referred to in section 52H :
Provided that provisions of sub-section (1) shall not be applicable in the case of-
(i) clause (a) of this sub-section with respect to a contractor of an oil company or a sub-contractor to the contractor of an oil company as referred to in rule 39 of the Income Tax Rules, 1984, and
(ii) clause (d) of this sub-section with respect to any investment made under sub-sections (6), (8), (9) and (10) of section 32.”;
(খ) sub-section (4) এর “and dividend under section 54” শব্দগুলি ও সংখ্যাটির পরিবর্তে “, interest on savings instruments under section 52D and business of real estate for the purpose of collection of tax under section 52H” কমা, শব্দগুলি, সংখ্যাগুলি ও অতগরগুলি প্রতিস্থাপিত হইবে;
(১৯) section 82C এর পর নিম্নরূপ নূতন section 82D সন্নিবেশিত হইবে, যথা:-
“82D. Spot assessment.- Notwithstanding anything contained in this Ordinance, where an assessee, not being a company, who has not previously been assessed under this Ordinance, carrying on any business or profession in any shopping centre or commercial market or having a small establishment, the Deputy Commissioner of Taxes may fix the tax payable by him in such manner and at such rate as may be prescribed and the receipt obtained for payment of such tax shall be deemed to be an order of assessment under section 82.”;
(২০) section 83A এর পরিবর্তে নিম্নরূপ section 83A প্রতিস্থাপিত হইবে, যথা:-
“83A. Self assessment.- (1) Notwithstanding anything contained in this Ordinance, where the return of income for any income year filed by an assessee, in accordance with the rules for self assessment made by the Board for that year or any instructions or orders issued thereunder, the Deputy Commissioner of Taxes shall receive such return himself or cause to be received by any other official authorised by him and issue a receipt of such return with signature and official seal affixed thereon and the said receipt shall be deemed to be an order of assessment under section 82 for the assessment year for which the return is filed.
(2) Notwithstanding anything contained in sub-section (1) and section 93, the Board or any authority subordinate to the Board, if so authorised by the Board in this behalf, may select, in the manner to be determined by the Board, a portion, not exceeding twenty per cent. of the returns filed under sub-section (1) and refer the returns so selected to the Deputy Commissioner of Taxes for the purpose of audit and the Deputy Commissioner of Taxes shall thereupon proceed, if so required, to make the assessment under section 83 or section 84, as the case may be:
Provided that the Deputy Commissioner of Taxes shall not proceed to make any audit in respect of a return, where such return shows at least fifteen per cent higher income than the income last assessed, even if the return is selected for audit.”;
(২১) section 83AA এর sub-section (3) এর পরিবর্তে নিম্নরূপ sub-section (3) প্রতিস্থাপিত হইবে, যথা:-
“(3) Notwithstanding anything contained in sub-section (1) and section 93, the Board or any authority subordinate to the Board, if so authorised by the Board in this behalf, may select, in the manner to be determined by the Board, a portion, not exceeding twenty per cent. of the returns filed under sub-section (1) and refer the returns so selected to the Deputy Commissioner of Taxes for the purpose of audit and the Deputy Commissioner of Taxes shall thereupon proceed, if so required, to make the assessment under section 83 or section 84, as the case may be:
Provided that the Deputy Commissioner of Taxes shall not proceed to make any audit in respect of a return, where such return shows at least twenty per cent higher income than the income last assessed, even if the return is selected for audit.”;
(২২) section 84 এর clause (c) এর “83 (2)” সংখ্যাগুলি ও বন্ধনীগুলির পরিবর্তে “83(1)” সংখ্যাগুলি ও বন্ধনীগুলি প্রতিস্থাপিত হইবে;
(২৩) section 100 এর sub-section (1) এর “the Companies Act, 1913 (VII of 1913)” শব্দগুলি, কমা, বন্ধনীগুলি ও সংখ্যাগুলির পরিবর্তে “the Companies Act, 1913 (VII of 1913) or
কোম্পানী আইন, ১৯৯৪ (১৯৯৪ সনের ১৮ নং আইন)” শব্দগুলি, কমাগুলি, বন্ধনীগুলি ও সংখ্যাগুলি প্রতিস্থাপিত হইবে;
(২৪) section 102 এর sub-section (5) এর “Collector of Customs” শব্দগুলির পরিবর্তে “Commissioner of Customs” শব্দগুলি প্রতিস্থাপিত হইবে;
(২৫) section 107 এর sub-section (2) এর Explanation এর clause (c) এর “the Gift-tax Act, 1963 (XIV of 1963)” শব্দগুলি, কমা, সংখ্যাগুলি ও বন্ধনীগুলির পরিবর্তে “the Gift-tax Act, 1963 (XIV of 1963) or দান কর আইন, ১৯৯০ (১৯৯০ সনের ৪৪ নং আইন) শব্দগুলি, কমাগুলি, সংখ্যাগুলি ও বন্ধনীগুলি প্রতিস্থাপিত হইবে ;
(২৬) section 124 এর পরিবর্তে নিম্নরূপ section 124 প্রতিস্থাপিত হইবে, যথা:-
“124. Penalty for failure to file return, etc.- Where any person has, without reasonable cause, failed to file or furnish or, as the case may be, obtain and display within the time laid down therefore,-
(a) a return of income required by or under sections 75, 77, 89(2), 91(3) or 93(1); or
(b) any certificate, statement, accounts or information required by or under sections 58, 108, 109, 110 or 113; or
(c) the tax payer's identification number (TIN) certificate under section 184C;
the Deputy Commissioner of Taxes shall impose upon such person a penalty of taka five hundred and in the case of a continuing default a further penalty of taka two hundred and fifty for every month or a fraction thereof during which the default continues.”;
(২৭) section 128 এর-
(ক) sub-section (1) এর শেষ প্রান্ত্মস্থিত ফুলষ্টপটির পরিবর্তে একটি কোলন প্রতিস্থাপিত হইবে এবং তত্পর নিম্নরূপ proviso সংযোজিত হইবে, যথা:-
“Provided that where concealment referred to in this sub-section is in a case where the assessment of tax was made by the assessee himself in accordance with any provision of this Ordinance or rules made thereunder and accepted by the Deputy Commissioner of Taxes as correct, the words “two and a half times” occurring in this sub-section shall be read as “five times.”;
(খ) sub-section (2A) বিলুপ্ত হইবে;
(২৮) section 131 এর শেষ প্রান্ত্মস্থিত কোলনের পরিবর্তে ফুলষ্টপ প্রতিস্থাপিত হইবে এবং proviso টি বিলুপ্ত হইবে;
(২৯) section 142A এর sub-section (1) এর “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,” শব্দগুলি ও কমাগুলি বিলুপ্ত হইবে;
(৩০) section 143 এর-
(ক) sub-section (1) এর “in sub-section (2)” শব্দগুলি, বন্ধনীগুলি ও সংখ্যাটির পরিবর্তে “in sub-section (1A) or (2)” শব্দগুলি, বন্ধনীগুলি ও সংখ্যাগুলি প্রতিস্থাপিত হইবে;
(খ) sub-section (1) এর পর নিম্নরূপ নূতন sub-section (1A) সন্নিবেশিত হইবে, যথা:-
“(1A) For the purpose of recovery of tax payable by an assessee which is not disputed in appeal to any appellate forum, the Deputy Commissioner of Taxes may, with the previous approval of the Commissioner, after giving the assessee an opportunity of being heard, stop movement of any goods and services from the business premises of such assessee and also shutdown such business premises till the recovery of the tax referred to above or any satisfactory arrangement has been made for the recovery of such tax.”;
(গ) sub-section (2) এর clause (a) এর “any money” দুইস্থানে উল্লিখিত শব্দগুলির পরিবর্তে “any money or goods” শব্দগুলি উভয় স্থানে প্রতিস্থাপিত হইবে;
(৩১) section 153 এর sub-section (3) এর--
(ক) “fifteen per cent.” শব্দগুলির পরিবর্তে “five per cent.” শব্দগুলি প্রতিস্থাপিত হইবে; এবং
(খ) proviso টি বিলুপ্ত হইবে;
(৩২) section 156 এর sub-section (6) এর “from the date on which the appeal was filed” শব্দগুলির পরিবর্তে “from the end of the month in which the appeal was filed” শব্দগুলি প্রতিস্থাপিত হইবে;
(৩৩) section 158 এর-
(ক) sub-section (2) এর clause (a) এর “thirty per cent.” শব্দগুলির পরিবর্তে “twenty per cent.” শব্দগুলি প্রতিস্থাপিত হইবে;
(খ) sub-section (3) এর “if the Board directs” শব্দগুলির পরিবর্তে “if the Commissioner directs” শব্দগুলি প্রতিস্থাপিত হইবে; এবং
(গ) sub-section (4) এর পরিবর্তে নিম্নরূপ sub-section (4) প্রতিস্থাপিত হইবে, যথা:-
“(4) Every appeal under sub-section (1) or sub-section (3) shall be filed within sixty days of the date on which the order sought to be appealed against is communicated to the assessee or to the commissioner, as the case may be:
Provided that the Appellate Tribunal may admit an appeal after the expiry of sixty days if it is satisfied that there was sufficient cause for not presenting the appeal within that period.”;
(৩৪) section 159 এর sub-section (6) এর দ্বিতীয় proviso এর শেষ প্রান্ত্মস্থিত ফুলষ্টপটির পরিবর্তে একটি কোলন প্রতিস্থাপিত হইবে এবং তত্পর নিম্নরূপ নূতন proviso সংযোজিত হইবে, যথা:-
“Provided further that the provisions of this sub-section shall, in relation to an appeal filed by an assessee on or after the first day of July, 1999, have effect as if for the words “two years from the end of the year” the words “two years from the end of the month” were substituted.”;
(৩৫) section 160 এর sub-section (1) এর “within sixty days” শব্দগুলির পরিবর্তে “within ninety days” শব্দগুলি প্রতিস্থাপিত হইবে;
(৩৬) section 163 এর sub-section (3) এর clause (m) এর পরিবর্তে নিম্নরূপ clause (m) প্রতিস্থাপিত হইবে, যথা:-
“(m) any such facts to any authority exercising power under the Excise and Salt Act, 1944 (I of 1944), the Gift-tax Act, 1963 (XIV of 1963), দান কর আইন, ১৯৯০ (১৯৯০ সনের ২২নং আইন), the Wealth-tax Act, 1963 (XV of 1963), the
Customs Act, 1969 (IV of 1969), the Sales tax Ordinance, 1982 (XVIII of 1982) or
মূল্য সংযোজন কর আইন, ১৯৯১ (১৯৯১ সনের ২২নং আইন) as may be necessary for the purpose of enabling it duly to exercise such powers.”;
(৩৭) section 165 এর-
(ক) “for a term which may extend to three years” শব্দগুলির পর “but shall not be less than three months” শব্দগুলি সন্নিবেশিত হইবে;
(খ) clause (a) এর “and which he either knows or believes to be false or does not believe to be true” শব্দগুলি বিলুপ্ত হইবে; এবং
(গ) clause (c) এর শেষ প্রান্ত্মস্থিত ফুলষ্টপটির পরিবর্তে একটি সেমিকোলন প্রতিস্থাপিত হইবে এবং তত্পর নিম্নরূপ নূতন clause (d) সংযোজিত হইবে, যথা:-
“(d) refuses to furnish such information as may be necessary for the purpose of survey under section 115.”;
(৩৮) section 166 এর “five years” শব্দগুলির পর “but shall not be less than three months” শব্দগুলি সন্নিবেশিত হইবে;
(৩৯) section 169 এর sub-section (2) বিলুপ্ত হইবে;
(৪০) section 184A এর clause (c) এর শেষ প্রান্ত্মস্থিত ফুলষ্টপটির পরিবর্তে একটি সেমিকোলন প্রতিস্থাপিত হইবে এবং তত্পর নিম্নরূপ নূতন clause (d) সংযোজিত হইবে, যথা:-
“(d) submitting an application for membership of a club registered under
মূল্য সংযোজন কর আইন, ১৯৯১ (১৯৯১ সনের ২২ নং আইন).”;
(৪১) section 184B এর পর নিম্নরূপ নূতন section 184C সন্নিবেশিত হইবে, যথা:-
“184C.- Displaying of tax payer's identification number certificate.- An assessee having income from business or profession shall obtain tax payer's identification number (TIN) certificate from the Deputy Commissioner of Taxes under whose jurisdiction he is being assessed, by the thirty-first day of December, every year and shall display such certificate at a conspicuous place of such assessee's business premises.”;
(৪২) The First Schedule এর--
(ক) Part A এর paragraph 2 এর sub-paragraph (1) এর পরিবর্তে নিম্নরূপ sub-paragraph (1) প্রতিস্থাপিত হইবে, যথা:-
“(1) The Board shall, within six months from the date of receipt of the application by it for according approval to any superannuation fund, accord such approval, failing which the superannuation fund shall be deemed to have been accorded approval and the Board may, if in its opinion, the superannuation fund contravenes any of the conditions specified in paragraph 3, withdraw such approval at any time.”;
(খ) Part C এর paragraph 2 এর sub-paragraph (1) এর পরিবর্তে নিম্নরূপ sub-paragraph (1) প্রতিস্থাপিত হইবে, যথা:-
“(1) The Board shall, within six months from the date of receipt of the application by it for according approval to any gratuity fund, accord such approval, failing which the gratuity fund shall be deemed to have been accorded approval, and the Board may, if, in its opinion, the gratuity fund contravenes any of the conditions specified in paragraph 3 and the rules made by the Board in that behalf, withdraw such recognition at any time.”;
(৪৩) The Third Schedule এর paragraph 11 এর sub-paragraph (3) এর clause (g) এর “the “normal depreciation” and “extra depreciation” if any, allowed under paragraphs 3 and 4 of this Schedule” শব্দগুলি, কমা ও সংখ্যাগুলির পরিবর্তে “the “normal depreciation” allowed under paragraph 3 of this Schedule” শব্দগুলি ও সংখ্যাটি প্রতিস্থাপিত হইবে;
(৪৪) The Sixth Schedule এর Part A এর-
(ক) paragraph 1 এর explanation টি বিলুপ্ত হইবে;
(খ) paragraph 14 এর clause (h) বিলুপ্ত হইবে; এবং
(গ) paragraph 30 এর পর নিম্নরূপ নূতন paragraphs 31 এবং 32 সংযোজিত হইবে, যথা:-
“31. An amount equal to fifty per cent of the income of an assessee, being a resident, derived from business of shipping in international waters, with the ships whose port of registry is in Bangladesh.
32. Any income not exceeding twenty five thousand taka received by an individual from interest on savings instruments.”৷
