প্রিন্ট

18/05/2024
Laws of Bangladesh

অর্থ আইন, ১৯৮৯

( ১৯৮৯ সনের ৩৬ নং আইন )

Ordinance XXXVI of 1984 এর সংশোধন
১২৷ (১) The Income Tax Ordinance, 1984 (XXXVI of 1984) এর-
 
 
 
 
(১) section 29 এর sub-section (1) এর clause (x) এর পর নিম্নরূপ নূতন clause (xa) সংযোজিত হইবে, যথা :-
 
 
 
 
“(xa) where an assessee being a company registered under the Companies Act, 1913 (VII of 1913) invests any amount in the purchase of any new plant or machinery for installation in an industrial undertaking set up in Bangladesh and owned by it, for the purpose of balancing, modernisation or replacement of the plant or machinery already installed therein, an investment allowance at the rate of twenty-five per cent of the amount so invested;”;
 
 
 
 
(২) section 43 এর sub-section (5) এবং sub-section (6) এ “settler” শব্দটি, যে যে স্থানে উল্লিখিত, এর পরিবর্তে “settlor” শব্দটি সে সে স্থানে প্রতিস্থাপিত হইবে এবং উহা সর্বদা উক্তরূপ প্রতিস্থাপিত হইয়াছিল বলিয়া গণ্য হইবে;
 
 
 
 
(৩) section 45 এর sub-section (2A) তে “1990” সংখ্যাটির পরিবর্তে “2000” সংখ্যাটি প্রতিস্থাপিত হইবে;
 
 
 
 
(৪) section 46 এর sub-section (2A) তে “1990” সংখ্যাটির পরিবর্তে “2000” সংখ্যাটি প্রতিস্থাপিত হইবে;
 
 
 
 
(৫) section 49 এর sub-section (1) এর clause (1) এর শেষ প্রান্তস্থিত “and” শব্দটি বিলুপ্ত হইবে এবং clause (m) এর শেষ প্রান্তস্থিত ফুল-ষ্টপটির পরিবর্তে একটি সেমিকোলন ও “and” শব্দটি প্রতিস্থাপিত হইবে এবং তত্পর নিম্নরূপ নূতন clause (n) সংযোজিত হইবে, যথাঃ -
 
 
 
 
“(n) income derived on account of commission or fees payable to distributors for distribution or marketing of manufactured goods:”;
 
 
 
 
(৬) section 53D এর পর নিম্নরূপ নূতন section 53E সন্নিবেশিত হইবে, যথা :-
 
 
 
 
“53E. Deduction or collection at source from commission or fees.-
 
 
 
 
Any person being a corporation, body or authority established by or under any law, including any company or enterprise owned, controlled or managed by it, or a company registered under the Companies Act, 1913 (VII of 1913) which makes any payment to any distributor or to any other person by way of commission or fees for distribution or marketing of such goods manufactured by it as may be prescribed shall deduct or collect at the time of credit of such commission or fees or at the time of payment thereof, whichever is earlier, as advance tax an amount at such rate not exceeding ten per cent of the commission or fees payable as may be prescribed.”;
 
 
 
 
(৭) section 102 এর পরিবর্তে নিম্নরূপ section 102 প্রতিস্থাপিত হইবে, যথা :-
 
 
 
 
“102. Liability to tax in case of shipping business of non-residents.- (1) Notwithstanding anything contained in this Ordinance, where a non-resident carries on the business of operation of ships as the owner or charterer thereof (hereinafter in this section referred to as the principal) tax shall be levied and collected in respect of such business in accordance with the provisions of this section.
 
 
 
 
(2) Before the departure from any port in Bangladesh of any ship, the master of the ship shall prepare and furnish to the Deputy Commissioner of Taxes a return showing-
 
 
 
 
(a) the amount paid or payable whether in or out of Bangladesh to the principal, or to any person on his behalf, on account of the carriage of passengers, livestock, mail or goods shipped at the port since the last arrival of the ship; and
 
 
 
 
(b) the amount received, or deemed to be received in Bangladesh by, or on behalf of, the principal on account of the carriage of passengers, livestock, mail or goods at any port outside Bangladesh.
 
 
 
 
(3) On receipt of the return, the Deputy Commissioner of Taxes shall determine the aggregate of the amounts referred to in sub-section (2) and, for this purpose, may call for such particulars, accounts or documents, as he may require and the aggregate of the said amounts so determined shall be deemed to be income received in Bangladesh by the principal from the said business chargeable to tax under this Ordinance under the head “Income from business or profession” and tax thereon shall be charged at the rate of eight per cent of such income.
 
 
 
 
(4) Where the Deputy Commissioner of Taxes is satisfied that it is not possible for the master of the ship or the principal to furnish the return required under sub-section (2) before the departure of the ship from the port and the principal has made satisfactory arrangements for the filing of the return and payment of the tax by any other person on his behalf, the Deputy Commissioner of Taxes may, if the return is filed within thirty days of the departure of the ship, deem the filing of the return by the person so authorised by the principal as sufficient compliance with sub-section (2).
 
 
 
 
(5) No port clearance shall be granted to the ship until the Collector of Customs, or any other officer duly authorised to grant the same, is satisfied that the tax payable under sub-section (3) has been duly paid or that satisfactory arrangements have been made for the payment thereof.
 
 
 
 
(6) Nothing contained in this Ordinance shall be so construed as to allow any expense against the aggregate amount of receipts as determined under sub-section (3).
 
 
 
 
(7) The tax paid under this section shall be deemed to be the final discharge of the tax liability of the assessee under this Ordinance, and the assessee shall not be required to file the return of total income under section 75 nor shall he be entitled to claim any refund or adjustment on the basis of such return.”;
 
 
 
 
(৮) section 103 বিলুপ্ত হইবে;
 
 
 
 
(৯) বিলুপ্ত section 103 এর পর নিম্নরূপ নূতন section 103A সন্নিবেশিত হইবে, যথা :-
 
 
 
 
“103A. Liability to tax in case of air transport business of non-residents:- (1) Notwithstanding anything contained in this Ordinance, where a non-resident person carries on the business of operation of aircraft, as the owner or charterer thereof (hereinafter in this section referred to as the principal), and any aircraft owned or chartered by him calls on any airport in Bangladesh, the aggregate of the receipts arising from the carriage of passengers, livestock, mail or goods loaded at the said airport into that aircraft shall be deemed to be income received in Bangladesh by the principal from the said business chargeable to tax under the head “Income from business or profession” and tax thereon shall be charged at the rate of three per cent of such income.
 
 
 
 
(2) The principal or an agent authorised by him in this behalf shall prepare and furnish to the Deputy Commissioner of Taxes, within forty-five days from the last day of each quarter of every financial year, that is to say, the thirtieth day of September, the thirty-first day of December, the thirty-first day of March and the thirtieth day of June, respectively, a return in respect of each quarter as aforesaid showing-
 
 
 
 
(a) the amount paid or payable whether in or out of Bangladesh to the principal, or to any person on his behalf, on account of the carriage of passengers, livestock, mail or goods loaded at the said airport; and
 
 
 
 
(b) the amount received, or deemed to be received, in Bangladesh by, or on behalf of, the principal on account of the carriage of passengers, livestock, mail or goods at any airport outside Bangladesh.
 
 
 
 
(3) On receipt of the return, the Deputy Commissioner of Taxes may, after calling for such particulars, accounts or documents, as he may require, determine the aggregate of the amounts referred to in sub-section (2) and charge tax as laid down in sub-section (1).
 
 
 
 
(4) Where the principal fails to pay the tax payable under sub-section (1), for more than three months, the Commissioner of Taxes may issue to the authority by whom clearance may be granted to that aircraft a certificate containing the name of the principal and the amount of tax payable by him; and on receipt of such certificate, the said authority shall refuse clearance from any airport in Bangladesh to any aircraft owned or chartered by such person until the tax payable has been paid.
 
 
 
 
(5) Nothing contained in this Ordinance shall be so construed as to allow any expense against the aggregate amount of receipts as determined under sub-section (3).
 
 
 
 
(6) The tax paid under this section shall be deemed to be the final discharge of the tax liability of the assessee under this Ordinance, and the assessee shall not be required to file the return of total income under section 75 nor shall he be entitled to claim any refund or adjustment on the basis of such return.”;
 
 
 
 
(১০) section 121 এর sub-section (4) এর clause (a) তে “twenty-five” শব্দটির পরিবর্তে “one hundred” শব্দগুলি প্রতিস্থাপিত হইবে;
 
 
 
 
(১১) section 154 এর sub-section (1) এ “twenty-five” শব্দটির পরিবর্তে “one hundred” শব্দগুলি প্রতিস্থাপিত হইবে;
 
 
 
 
(১২) section 158 এর sub-section (5) এ “one hundred” শব্দগুলির পরিবর্তে “three hundred” শব্দগুলি প্রতিস্থাপিত হইবে;
 
 
 
 
(১৩) section 164 এর clause (a) তে প্রথম বারে উল্লেখিত “deduct” শব্দটির পর “or collect” শব্দগুলি সন্নিবেশিত হইবে;
 
 
 
 
(১৪) THIRD SCHEDULE এর paragraph 7(1) এ “1990” সংখ্যাটির পরিবর্তে “2000” সংখ্যাটি প্রতিস্থাপিত হইবে;
 
 
 
 
(১৫) FIFTH SCHEDULE এর PART A তে,-
 
 
 
 
(ক) paragraph 4(1) এ “subject to the condition that it shall not be less than 50 per cent of the profits or gains derived from the said business or part of the business before deduction of payments to the Government and the additional allowance referred to in paragraph 3” শব্দগুলি ও সংখ্যাগুলি বিলুপ্ত হইবে;
 
 
 
 
(খ) paragraph 4 (2) এর clause (a) বিলুপ্ত হইবে; এবং
 
 
 
 
(গ) paragraph 8 এর clause (b) এর পরিবর্তে নিম্নরূপ নূতন clause (b) প্রতিস্থাপিত হইবে, যথা :-
 
 
 
 
“(b) “petroleum” has the same meaning as assigned to it in the Bangladesh Petroleum Act, 1974 (LXIX of 1974), but does not include refined petroleum products;”;
 
 
 
 
(১৬) SIXTH SCHEDULE এর PART B এর paragraph 12 এ, “not exceeding thirty per cent of the total income of the assessee, paid by him” কমাগুলি ও শব্দগুলির পরিবর্তে “paid by an assessee” শব্দগুলি প্রতিস্থাপিত হইবে৷
 
 
 
 
(২) উপ-ধারা (১) এর অধীন নিম্নবর্ণিত বিধানসমূহ উহাদের বিপরীতে উল্লিখিত আয় বত্সরসমূহ বা কর বত্সরসমূহ সম্পর্কে বা উক্তরূপ উল্লিখিত তারিখসমূহ বা তারিখসমূহ হইতে কার্যকর হইবে, যথা :-
 
 

(ক) প্রতিস্থাপিত section 102; এবং

 
(খ) সন্নিবেশিত section 103A
 
১৯৯০ সালের ১লা জুলাই তারিখে আরদ্ধ কর বত্সরের সংশ্লিষ্ট আয় বত্সর এবং তত্পরবর্তী কর বত্সরসমূহ৷
 
 
 
 
 
 
 
 

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