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04/05/2025
Laws of Bangladesh

The Income-tax Ordinance, 1984

( Ordinance NO. XXXVI OF 1984 )

[ 4th June, 1984 ]

Chapter VII

PAYMENT OF TAX BEFORE ASSESSMENT

Advance tax on certain income
1[68A. (1) A manufacturer of cigarette shall pay advance tax at the rate of three percent (3%) on net sale price in every month.
 
(2) The advance tax paid under sub-section (1) shall be adjustable against the quarterly installments of advance tax payable under section 66.
 
Explanation.-In this section, “net sale” shall be A- B, where, A is the gross sale and B is the value added tax and the supplementary duty, if any, on such gross sale.
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    Sections 68A and 68B were inserted by section 44 of অর্থ আইন, ২০১৬ (২০১৬ সনের ২৮ নং আইন).
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