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15/07/2024
Laws of Bangladesh

The Income-tax Ordinance, 1984

( Ordinance NO. XXXVI OF 1984 )

Chapter VIII

RETURN AND STATEMENT

Return of withholding tax

75A. (1) Every person, being a company or a co-operative society or a non-government organization registered with NGO Affairs Bureau 1[a Micro Credit Organisation having licence with Micro Credit Regulatory Authority, 2[a university], a private hospital, a clinic, a diagnostic centre, 3[an English medium school providing education following international curriculum, artificial juridical person, local authority,] a firm or an association of persons], shall file or cause to be filed, with the Deputy Commissioner of Taxes under whose jurisdiction he is an assessee, a return of tax deducted or collected under the provisions of Chapter VII of this Ordinance.

 

(2) The return under sub-section (1) shall be-

 

(a) furnished in the prescribed form setting forth therein such particulars and information, and accompanied by such schedules, statements, accounts, annexures or documents as may be prescribed;

 

(b) signed and verified in the manner as specified in 4[clause (b)] of sub-section (3) of section 75;

 

(c) filed half-yearly by the following dates-

 

(i) First return: by Thirty-first January of the year in which the deduction or collection was made;

 

(ii) Second return: by Thirty-first July of the next year following the year in which the deduction or collection was made:

 

Provided that the last date for the submission of a return as specified in this sub-section may be extended by the Deputy Commissioner of Taxes upto fifteen days from the date so specified.

 

(3) The Board may, by notification in the official Gazette,-

 

(a) specify 5[the cases in which the] return required to be filed under this section shall be filed electronically or in any other machine readable or computer readable media;

 

(b) specify the form and the manner in which such electronic, machine readable or computer readable returns shall be filed.

 

  • 1
    The words and commas “a Micro Credit Organisation having licence with Micro Credit Regulatory Authority, a private university, a private hospital, a clinic, a diagnostic centre, a firm or an association of persons” were inserted after the word “Bureau” by section 37 of অর্থ আইন, ২০১৯ (২০১৯ সনের ১০ নং আইন).
  • 2
    The words “a university” were substituted for the words “a private university” by section 43(a) of অর্থ আইন, ২০২০ (২০২০ সনের ৯ নং আইন)।
  • 3
    The symbols and words “an English medium school providing education following international curriculum, artificial juridical person, local authority,” were inserted after the words and symbol “a diagnostic centre,” by section 43(b) of অর্থ আইন, ২০২০ (২০২০ সনের ৯ নং আইন)।
  • 4
    The word, figure and brackets “clause (b)” were substituted for the word, figure and bracket “clause (c)” by section 25(a) of অর্থ আইন, ২০১৭ (২০১৭ সনের ১৪ নং আইন) (With effect from 1st July 2017).
  • 5
    The words “the cases in which the” were substituted for the words “that any” by section 25(b) of অর্থ আইন, ২০১৭ (২০১৭ সনের ১৪ নং আইন) (With effect from 1st July 2017).
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