প্রিন্ট

14/08/2022
Laws of Bangladesh

অর্থ আইন, ২০১৬

( ২০১৬ সনের ২৮ নং আইন )

তৃতীয় অধ্যায়

Income-tax Ordinance, 1984 (Ord. No. XXXVI of 1984) এর সংশোধন

Ordinance No. XXXVI of 1984 এর section 53FF এর সংশোধন
৩৮। উক্ত Ordinance এর section 53FF এর-
 
 
(ক) clause (a) এর sub-clause (iii) এর পরিবর্তে নিম্নরূপ sub-clause (iii) প্রতিস্থাপিত হইবে, যথা:-
 
 
“(iii) in areas other than the areas mentioned in sub-clauses (i) and (ii)-
 
 
A. if the area is within Dhaka South City Corporation, Dhaka North City Corporation and Chittagong City Corporation, taka one thousand per square metre;
 
 
B. if the area is within any other city corporation, taka seven hundred per square metre;
 
 
C. any other area, taka three hundred per square metre:
 
 
Provided that the rate of source tax under clause (a) in respect of a residential apartment shall be twenty percent (20%) lower if the size of the apartment, including common space, is not more than seventy square metre, and forty percent (40%) lower if the size of the apartment, including common space, is not more than sixty square metre.”;
 
 
(খ) clause (aa) এর sub-clause (iii) এর পরিবর্তে নিম্নরূপ sub-clause (iii) প্রতিস্থাপিত হইবে, যথা:-
 
 
“(iii) in areas other than the areas mentioned in sub-clauses (i) and (ii)-
 
 
A. if the area is within Dhaka South City Corporation, Dhaka North City Corporation and Chittagong City Corporation, taka three thousand and five hundred per square metre;
 
 
B. if the area is within any other city corporation, taka two thousand and five hundred per square metre;
 
 
C. any other area, taka one thousand and two hundred per square metre.”।

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