প্রিন্ট

16/06/2024
Laws of Bangladesh

অর্থ আইন, ২০১৮

( ২০১৮ সনের ২২ নং আইন )

তৃতীয় অধ্যায়

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

Ordinance No. XXXVI of 1984 এর section 2 এর সংশোধন
৯। Income-tax Ordinance, 1984 (Ord. No. XXXVI of 1984), অতঃপর উক্ত Ordinance বলিয়া উল্লিখিত, এর section 2 এর-
 
(ক) clause (16) এর পরিবর্তে নিম্নরূপ clause (16) প্রতিস্থাপিত হইবে, যথা:-
 
“(16) “charitable purpose” includes-
 
(a) relief of the poor, education and medical relief; and
 
(b) the advancement of any other object of general public utility, subject to the following conditions-
 
(i) it does not involve carrying out any activities in the nature of trade, commerce or business; or
 
(ii) where it involves any service rendered for a consideration, the aggregate value of such consideration in the income year does not exceed twenty lakh taka;”;
 
(খ) clause (31) এর প্রান্তস্থিত সেমিকোলন এর পরিবর্তে ফুলস্টপ প্রতিস্থাপিত হইবে এবং অতঃপর নিম্নরূপ Explanation সংযোজিত হইবে, যথা:-
 
“Explanation.- For the removal of doubts, it is hereby declared that in this clause, “fees for technical services” shall include technical services fee, technical assistance fee or any fee of similar nature;”;
 
(গ) clause (44) এর পর নিম্নরূপ নূতন clause (44A) সন্নিবেশিত হইবে, যথা:-
 
“(44A) “permanent establishment”, in relation to income from business or profession, means a place or activity through which the business or profession of a person is wholly or partly carried on, and includes-
 
(i) a place of management;
 
(ii) a branch;
 
(iii) an agency;
 
(iv) an office;
 
(v) a warehouse;
 
(vi) a factory;
 
(vii) a workshop;
 
(viii) a mine, oil or gas well, quarry or any other place of exploration, exploitation or extraction of natural resources;
 
(ix) a farm or plantation;
 
(x) a building site, a construction, assembly or installation project or supervisory activities in connection therewith;
 
(xi) the furnishing of services, including consultancy services, by a person through employees or other personnel engaged by the person for such purpose, if activities of that nature continue (for the same or a connected project) in Bangladesh; and
 
(xii) any associated entity or person (hereinafter referred to as “Person A”) that is commercially dependent on a non-resident person where the associated entity or Person A carries out any activity in Bangladesh in connection with any sale made in Bangladesh by the non-resident person;”;
 
(ঘ) clause (62A) এর পর নিম্নরূপ নূতন clause (62B) সন্নিবেশিত হইবে, যথা:-
 
“(62B) “taxed dividend” means the dividend income on which tax has been paid by the recipient under this Ordinance;”;
 
(ঙ) clause (65) এর পর নিম্নরূপ নূতন clause (65A) সন্নিবেশিত হইবে, যথা:-
 
“(65A) “trading account” or “profit and loss account” includes income statement and other similar statements of accounts prepared under International Financial Reporting Standards;” ।

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