Income Tax Ordinance

Chapter XXII

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172. Relief when salary, etc. is paid in arrear or advance.-

CHAPTER XXII
MISCELLANEOUS

 

172. Relief when salary, etc. is paid in arrear or advance.- 

Where the income of  an  assessee  is  assessable  at  a  rate  higher  than  that  at  which  it  would otherwise have been assessed by reason of-

(a) any portion of his salary being paid in arrears or in advance, or
(b) his having received in any one financial year salary for more than twelve months, or
(c) his having received a payment which is a profit in lieu of salary, or
(d)  his  having  received  in  arrears  in  one  income  year  any  portion  of  his income from interest on securities relatable to more income years than one; the  Deputy  Commissioner of Taxes  may,  on  an  application  made  to  him  in this behalf, determine the tax payable as if the salary, payment or interest had been  received  by  the  assessee  during  the  income  year  or  years  to  which  it relates and may refund the amount of tax, if any, paid in excess of the tax so determined.

 

 

173. Correction of errors.-

173.  Correction  of  errors.- 

1[(1) Where an income tax authority or the Appellate Tribunal finds by own motion or based on written application from the assessee or information from any other source that an error apparent from record has been made in any order passed by it, the income tax authority or the Appellate Tribunal may amend the error by order in writing:

Provided that no amendment under this sub-section shall be made after the expiration of four years from the date of the order sought to be amended.

 (1A) Where an assessee, by an application in writing in relation to an assessment year, brings to the notice of the Deputy Commissioner of Taxes of the claim that-

(a) a sum payable under this Ordinance has been paid in amount higher than the due amount, or

(b) the due credit of a sum paid under this Ordinance has not been given,

 the Deputy Commissioner of Taxes shall give credit of the amount in the assessment year in which the sum was to be given credit if the claim of the assessee is found valid and correct after due verification.]
 

 

(1)  Any  income  tax  authority  or  the  Appellate Tribunal  may,  by  order  in  writing,  amend  any  order  passed  by  it  so  as  to correct any error apparent from the record either of its own motion or on the error having been brought to its notice by the assessee or any other income tax authority and all the provisions of this Ordinance as may be applicable shall have effect accordingly.


(2) No amendment under sub-section (1) which has the effect of enhancing an assessment  or  reducing  a  refund  or  otherwise  increasing  the  liability  of  the assessee shall be made unless the parties affected thereby have been given a reasonable opportunity of being heard.


(3) Where any such error as is referred to in sub-section (1) is brought to the notice of the authority concerned by the assessee and no amendment is made by such authority within the financial year next following the date in which the error is brought to its notice, the amendment under that sub -section shall be deemed to have been made so as to correct the error and all the provisions of this Ordinance shall have effect accordingly.


2[(4) No amendment under sub-section (1) shall be made after the expiration of four years from the date of the order sought to be amended.

(5) Where in respect of any completed assessment of a partner in a firm it is found on the assessment of the firm or on any reduction or enhancement made in the income of the firm under sections 120,3[121A],156, 159,  161 or 162 that  the  share  of  the  partner  in  the  profit  or  loss  of  the  firm  has  not  been included in the assessment of the partner, or, if included, is not correction, the inclusion of the share in the assessment or the correct thereof, as the case may be,  shall  be  deemed  to  be  correction  of  an  error  apparent  from  the  record within the meaning of this section, and the provisions of sub-section (1) shall apply thereto accordingly, the period of four years referred to in sub-section


(4) being computed from the date of the final order passed in the case of the firm.


(6) Where as a result of proceedings initiated under section 93, a firm or an association  of  persons  is  assessed,  and  the  Deputy  Commissioner  of  Taxes concerned is of opinion that it is necessary to  compute the total income of a partner in the firm or a member of the association of persons, as the case may be,  the  Deputy  Commissioner  of  Taxes  may  proceed  to  compute  the  total income and determine the sum payable on the basis of such computation as if the computation is a correction of an error apparent from the record within the meaning  of  this  section,  and  the  provisions  of  sub-section  (1)  shall  apply accordingly,  the  period  of  four  years  specified  in  sub-section  (4)  being reckoned  from  the  date  of  the  final  order  passed  in  the  case  of  the  firm  or association of persons, as the case may be.


(7) Subject to the provisions of sub-section (3) where an amendment is made under  this  section,  an  order  shall  be  passed  in  writing  by  the  income  tax authority concerned or the Appellate Tribunal, as the case may be.

 

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1 Ins by F.A. 2017

2 Omited by F.A. 2017

3Subs. for "121" by F.A. 2014

173A. Place of assessment.-


1[173A.  Place  of  assessment.-

(1)  Where  an  assessee  carries  on  a  business, profession  or  vocation  at  any  place,  he  shall  be  assessed  by  the  Deputy
Commissioner of Taxes of the area in which that place is situate or, where the business, profession or vocation is carried on in more places than one, by the Deputy Commissioner of Taxes of the area in which the principal place of his business, profession or vocation is situate.


(2)  In  all  other  cases,  an  assessee  shall  be  assessed  by  the  Deputy Commissioner of Taxes of the area in which he resides.

(3)  Where  any  question  arises  under  this  section  as  to  place  of  assessment, such  question  shall  be  determined  by  the  Commissioner,  or,  where  the question  is  between  places  in  areas  within  the  jurisdiction  of  more Commissioners than one, by the Commissioners concerned, or, if they are not in agreement, by the National Board of Revenue:


Provided that, before any such question is determined, the assessee shall have had an opportunity of representing his views.


(4) No person shall be entitled to call in question the jurisdiction of a Deputy Commissioner of Taxes after he has made the return of total income, or where he has not made such return, after the time allowed by the notice served on him for making such return has expired.]

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1Ins. by F.A. 1987

174. Appearance by authorised representative.-

174.  Appearance  by  authorised  representative.-

(1)  Any  assessee,  who  is entitled or required to appear before any income tax authority or the Appellate Tribunal  in  connection  with  any  proceedings  under  this  Ordinance,  may, except  when  required  under  section  122  to  attend  personally,  appear  by  an authorised representative.


(2)  For  the  purpose  of  this  section,  "authorised  representative"  means  a person, authorised in writing by the assessee to appear on his behalf, being-

(a) a relative of the assessee who is his parent, spouse, son, daughter, brother or sister;
(b) a whole time regular employee of the assessee;

1[(c)]any officer of a scheduled bank with which the assessee maintains a current account or has other regular dealings;]
(d) a legal practitioner who is entitled to practice in a Civil Court in Bangladesh;
(e) a chartered accountant or a cost and management accountant or a member of an association of accountants recognised in this behalf by the Board; or

(f)  an  income  tax  practitioner  registered  as  such  by  the  Board  in accordance  with  the  rules  made  in  this  behalf  and  subject  to  such conditions as may be laid down in those rules 2[:


Provided that such an income tax practitioner shall be a member of any registered Taxes Bar Association.]


(3)  Notwithstanding  anything  contained  in  sub-section  (1),  the  following persons shall not be qualified to represent an assessee under that sub-section, namely:-


(a) a person who has been dismissed from Government service;
(b)  a  legal  practitioner,  or  a  chartered  accountant,  a  cost  and management accountant, or other accountant mentioned in clause (e) of  sub-section  (2),  or  an  income  tax  practitioner,  who,  having  been found guilty of misconduct in his professional capacity-

(i)  by  any  authority  empowered  to  take  disciplinary  action against him, or
(ii)  by  the 3[Board],  in  connection  with  any  income-tax proceeding,  and,  on  account  of  that  finding,  he  stands disqualified from practising his profession for so long as such disqualification continues [:


4[Provided that no person shall be disqualified under this subclause  unless  he is  given a  reasonable  opportunity of  being heard:



5[Provided  further  that  any  person  disqualified  under  this sub-clause  may,  within  one  month  of  his  disqualification, appeal  to  the  Government  to  have  the  disqualification removed :]

6[Provided  further  that  no  disqualification  under  this  subclause shall take effect until one month from the date of such disqualification has elapsed or, when an appeal is preferred, until the disposal of the appeal;]]

(c)  a  person  who  has  become  insolvent  for  so  long  as  the  insolvency continues;


(d)  a  person  who  has  been  convicted  of  any  offence  connected  with  any income tax proceeding under this Ordinance unless the Commissioner, with the  approval  of  the  Board,  by  order,  remove  his  disqualification  under  this sub-section; and


(e) any Government servant in the Income-tax Department who has resigned or  retired  from  such  service,  for  a  period  of  three  years  from  the  date  of acceptance of resignation or a  period of one year from the date of retirement, as the case may be.

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1Omitted by F.A. 1993

2Subs. "colon" for "full-stop" and ins. proviso by F.A. 2006
3Subs. for "Commissioner" by F.A. 1992
4Ins. clauses by F.A. 1988
5Omitted by F.A. 1992, re-ins by F.A. 1993
6Ins. by F.A. 1993

175. Tax to be calculated to nearest taka.-

175. Tax to be calculated to nearest taka.-

In the determination of the amount of tax or of a refund payable under this Ordinance, fractions of a taka, less than fifty poisha, shall be disregarded and fractions of a taka equal to or exceeding fifty poisha shall be regarded as one taka.

176. Receipts to be given.-

176.  Receipts  to  be  given.- 

A  receipt  shall  be  given  for  any  money  paid  or recovered under this Ordinance.

177. Computation of the period of limitation.

177. Computation of the period of limitation.- 

(1) In computing the period of limitation  prescribed  for  an  appeal  or  application  under  this  Ordinance,  the day on which the order complained of was served, or, if the assessee was not furnished with a copy of the order when the notice of the order was served upon  him,  the  time  requisite  for  obtaining  the  copy  of  the  order  shall  be excluded.


(2)  Where  the  period  of  limitation  prescribed  for  an  appeal  or  application under this Ordinance expires on a day which is a closed holiday, the appeal or application may be made on the day next following such holiday.

178. Service of notice.-

178.  Service  of  notice.-

1[(1)  A  notice,  an  assessment  order,  a  form  of computation  of tax  or  refund,  or  any  other  document  may  be  served  on  the person named therein either by registered post or in the manner provided for service of a summons issued by a Court under the Code of Civil Procedure, 1908 (Act V of 1908):

Provided that where a notice, an  assessment order, a form of computation of tax  or  refund,  or  any  other  document  is  received  by  an  authorized representative as referred to in section on 174, such receipt by the authorized representative, shall be construed as valid service on that person.]

2[(1A) In providing service by post it shall be sufficient to prove that the letter containing the notice was duly addressed and posted.]


(2) A notice may be addressed-

(a) in the case of a firm or a Hindu undivided family, to any member of the firm, or the manager or any adult male member of the family;
(b)  in  the  case  of  a  local  authority  or  a  company,  to  the  principal officer thereof;
(c) in the case of other body or association of persons, to the principal officer or any member thereof;
(d) in a case where a firm or association of persons is dissolved, to any person who was a member of the firm or association, as the case may be, immediately before such dissolution;
(e) in a case where a business or profession is discontinued to which section 89 applies, if the business or profession discontinued was-

(i) that of an individual, to the person whose income is to be assessed;
(ii) that of a company, to the principal officer thereof; and

(iii)  that  of  a  firm  or  association  of  persons,  to  any  person who  was  a  partner  of  such  firm  or  a  member  of  such association,  as  the  case  may  be,  at  the  time  of  the discontinuance;


(f)  in  a  case  where  a  finding  of  partition  has  been  recorded  under section 90 in respect of a Hindu undivided family, to the person who was the last manager of the family or, if such person is dead, to all adult  male  persons  who  were  members  of  the  family  immediately before the partition; and


(g)  in  any  other  case,  not  being  an  individual,  to  the  person  who manages or controls the affairs of the person or institution concerned.


(3)  The  validity  of  any  notice  or  of  the  service  of  any  notice  shall  not  be called in question after the return in response to the notice has been filed or the notice has been complied with.

3[Explanation.-  In this section, "notice" includes order or requisition made or issued under this Ordinance.]

4[178A. System generated notice, order, etc.- A notice, order, requisition, certificate, communication, letter or an acknowledgment of receipt generated by computer or electronic system specified by the Board shall have the same meaning and effect of the notice, order, requisition, certificate, communication, letter or an acknowledgment of receipt issued or served under this Ordinance.


178B. Electronic filing, etc.- Where any return, statement, application or document is to be filed to an income tax authority or the Taxes Appellate Tribunal under any provision of this Ordinance, the return, statement, application or document may be filed in such electronic, computer readable or machine readable form and manner as may be specified by the Board.]

 

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1Subs. by F.A. 2012
2Ins. by F.A. 1993 & omitted by F.A. 1997

3Ins. by F.A. 1993

4Ins. by F.A. 2017

179. Certain errors not to vitiate assessment, etc.-

179. Certain errors not to vitiate assessment, etc.-

No assessment, order, notice, warrant  or  other  document  made,  issued  or  executed,  or  purporting  to  be made,  issued  or  executed,  under  this  Ordinance,  shall  be  void  or  otherwise inoperative,  merely  for  want  of  form,  or  for  an  error,  defect  or  omission therein, if such want of form, error, defect or omission is not of a substantial nature prejudicially affecting the assessee.

180. Proceeding against companies under liquidation.-

180.  Proceeding  against  companies  under  liquidation.- 

Notwithstanding anything contained in section 171 of the Companies Act, 1913 (VII of 1913), leave  of  the  Court  shall  not  be  required  for  continuing  any  proceeding,  or commencing  any  proceeding,  under  this  Ordinance  against  a  company  in respect of which a winding up order has been made or provisional liquidator appointed.

181. Indemnity.-

181.  Indemnity.-

Every  person  deducting,  retaining  or  paying  any  tax  in pursuance  of  this  Ordinance  in  respect  of  income  belonging  to  another person is hereby indemnified for the deduction, retention or payment thereof.

182. Bar of suits and prosecution, etc.-

182. Bar of suits and prosecution, etc.-

(1) No suit shall be brought in any Civil Court to set aside or modify any assessment made under this Ordinance.


(2) No suit, prosecution or other proceedings shall lie against any officer of the Government for anything in good faith done or intended to be done under this Ordinance.

183. Ordinance to have effect pending legislative provision for charge of tax.-

183. Ordinance to have effect pending legislative provision for charge of tax.-

If, on the first day of July in any year provision has not been made by Act of Parliament for the charging of income tax  for that year, this Ordinance shall nevertheless  have  effect  until  such  provision  is  made,  as if the  provision in force in the preceding year, or the provision proposed in the bill which may then be before the Parliament, whichever is more favourable to the assessee, were actually in force.

184. Restriction on registration of documents

1[184.]Restriction on registration of documents.—

(1)   Notwithstanding anything contained in any other law for the time being in force, where any document required to be registered under the provisions of section 17(a), (b), (c) or (e) of the Registration Act, 1908 (XVI of 1908), purports to transfer, assign, limit or extinguish any right, title or interest of any person 2[not being an individual,] in any property, no registering officer shall register any such document under that Act unless the document is accompanied by a certificate from the Deputy Commissioner of Taxes to the effect that the person whose right, title or interest is sought to be transferred assigned, limited or extinguished is not liable to taxation under this Ordinance or the Gift-tax Act, 1963 (XIV of 1963), or that he has either paid, or made satisfactory arrangement for payment of, all existing or anticipated liabilities under this Ordinance or the Income-tax Act, 1922 (XI of 1922), or the Gift-tax Act, 1963 (XIV of 1963):

 

Provided that no such certificate shall be necessary in respect of mortgage to any bank of any property valued at a sum not exceeding one lakh taka or in respect of sale by a bank as a mortgage empowered to sell.

(2)  Where any right, title or interest in any immovable . property is transferred in collusion with the purchaser in such a manner as to avoid the requirement of a ; certificate under sub-section (I) for registration of the document purporting to transfer such right, title or interest, the liability of the transferer to pay tax under this Ordinance or the Income-tax Act, 1922 (XI of, 1922), or the Gift-tax Act, 1963 (XIV of 1963), shall be a charge on the property so transferred and all the provisions of Chapter XVI shall apply for recovery of  such tax.

(3)      The application for a certificate under sub-section (I) shall be made by such person, in such form containing such particulars, as may be prescribed.

(4)       Nothing in this section shall apply to any transaction in relation to-

(a) any agricultural land, or ]

(b) any non-agricultural land valued at a sum not exceeding one lakh taka, situated outside the jurisdiction of any city corporation,pourashava or cantonment board or to any document relating to such transaction.]

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1Omitted by F.A. 1992

2 Ins. by F. A. 1991

184A. Requirement of certificate in certain cases.-


1[184A. Requirement of twelve-digit Taxpayer’s Identification Number in certain cases.- (1) Notwithstanding anything contained in this Ordinance, a person shall be required to furnish a proof of holding twelve-digit Taxpayer’s Identification Number in the cases mentioned in sub-section (3).

 

(2) The proof of holding twelve-digit Taxpayer’s Identification Number shall be a certificate issued by the Deputy Commissioner of Taxes or a system generated certificate authorised by the Board in this behalf or an acknowledgment receipt of return of income, if such certificate or acknowledgment receipt, as the case may be, contains the name and the twelve-digit Taxpayer’s Identification Number of the person.

 

(3) The proof of holding twelve-digit Taxpayer’s Identification Number shall be furnished in the cases of –

 

(i) opening a letter of credit for the purpose of import;

 

 (ii) applying for an import registration certificate or export registration certificate;

 

(iii) obtaining the issuance or renewal of a trade license in the area of a city corporation or paurashava;

 (iv) submitting tender documents by a resident for the purpose of supply of goods, execution of a contract or rendering a service;

 

(v) submitting application for the membership of a club registered under‡Kv¤úvbx AvBb, 1994(1994 m‡bi 18 bs AvBb ) ;

 

 

(vi) obtaining the issuance or renewal of license of or enlistment as a surveyor of general insurance;

 

(vii) obtaining registration, by a resident, of the deed of transfer, baynanama or power of attorney of a land, building or an apartment situated within a city corporation or a paurashava of a district headquarter, where the deed value exceeds one lakh taka;
 

(viii) obtaining registration, change of ownership or renewal of fitness of a bus, truck, prime mover, lorry etc., plying for hire;

 

(ix) applying for a loan exceeding five lakh taka from a bank or a financial institution;

 

 (x) obtaining a credit card;

 

(xi) obtaining the membership of the professional body as a doctor, dentist, lawyer, chartered accountant, cost and management accountant, engineer, architect or surveyor or any other similar profession;

 

 (xii) being a director or a sponsor shareholder of a company;

 

(xiii) obtaining and retaining a license as a Nikah Registrar under the Muslim

Marriages and Divorces (Registration) Act. 1974 (LII of 1974); (xiv) obtaining or maintaining the membership of any trade or professional body;

 

(xv) submitting a plan for construction of building for the purpose of obtaining approval from Rajdhani Unnayan Kartripakkha (Rajuk), Chittagong Development Authority (CDA), Khulna Development Authority (KDA) and Rajshahi Development Authority (RDA) or other concerned authority;

 

(xvi) obtaining or maintaining a drug license;

 

(xvii) obtaining or maintaining the commercial connection of gas;

 

(xviii) obtaining or maintaining the connection of electricity for commercial purpose in a city corporation, paurashava or cantonment board;

 

(xix) registration, change of ownership or renewal of fitness of a motor vehicle;

 

(xx) obtaining or maintaining a survey certificate of any water vessel including launch, steamer, fishing trawler, cargo, coaster and dump-burge etc., plying for hire;

(xxi) registration or renewal of agency certificate of an insurance company;

 

(xxii) obtaining the permission or the renewal of permission for the manufacture of bricks by Deputy Commissioner's office in a district or Directorate of Environment, as the case may be;

 

 (xxiii) participating in any election in upazilla, paurashava, city corporation or Jatiya Sangsad;

(xxiv) obtaining the admission of a child or a dependent in an English medium school, providing education under international curriculum, situated in any city corporation, district headquarter or paurasabha;

(xxv) receiving any payment which is an income of the payee classifiable under the head "Salaries" by an employee of the government or an authority, corporation, body or units of the government or formed by any law, order or instrument being in force, if the employee, at any time in the income year, draws a basic salary of taka sixteen thousand or more; (xxvi) receiving any amount from the Government under the Monthly Payment Order (MPO) if the amount of payment exceeds taka sixteen thousand per month;

 

(xxvii) receiving any payment which is an income of the payee classifiable under the head "Salaries" by any person employed in the management or administrative function or in any supervisory position in the production function;

 

(xxviii)obtaining or maintaining the agency or the distributorship of a company;

 

(xxix) receiving any commission, fee or other sum in relation to money transfer through mobile banking or other electronic means or in relation to the recharge of mobile phone account;

 

(xxx) receiving any payment by a resident from a company against any advisory or consultancy service, catering service, event management service, supply of manpower or providing security service;

 

(xxxi) submitting a bill of entry for import into or export from Bangladesh.

 

 (4) The Board may, by a general or special order, exempt any person from furnishing twelve-digit Taxpayer’s Identification Number.

 

 (5) The person responsible for processing any application or nomination, approving any license, certificate, membership, permission, admission, agency or distributorship, sanctioning any loan, issuing any credit card, allowing connection, executing registration or making any payment shall not so process, approve, sanction, issue, allow, execute or make payment, as the case may be, unless the twelve-digit Taxpayer’s Identification Number is furnished as required under the provision of sub-section (1) or the person who is required to furnish the proof of holding twelve-digit Taxpayer’s Identification Number provides a certificate from the Board that he is exempted from furnishing such proof.

 

(6) The person to whom the proof of holding twelve-digit
Taxpayer’s Identification Number is furnished shall verify the authenticity of it in the manner as may be specified by the Board.” 

 

2[184A.  Requirement  of  certificate  or  acknowledgment  receipt  containing twelve-digit  Taxpayer’s  Identification  Number  of  return  of  income  in certain cases.-

  (1) Notwithstanding anything contained in this Ordinance,  a person  shall  be  required  to  submit  an  acknowledgement  receipt  containing twelve-digit Taxpayer‘s Identification Number  of  the return of income filed for  the  immediate  preceding  assessment  year  or  a  certificate  from  the concerned  Deputy  Commissioner  of  Taxes  or  a  computer  generated certificate communicated by a computer system as may be authorised by the Board in this behalf or, in case of an old assessee, a certificate by the Deputy Commissioner  of  Taxes  containing  twelve-digit  Taxpayer‘s  Identification Number and assessment completion information  to the concerned authority, by any person at the time of-

(a) opening a letter of credit for the purpose of import;
(aa)  submitting  an  application  for  the  purpose  of  obtaining  an  import registration certificate;
(b) renewal of trade license in the area of a city corporation or of a Paurashava ;
(c) submitting tender documents for the purpose of supply of goods, execution of a contract or for rendering services;
(d)  submitting  an  application  for  membership  of  a  club  registered  under কোম্পানী আইন, ১৯৯৪ (১৯৯৪ সনের ১৮ নং আইন);
(e)  issuance  or  renewal  of  license  or  enlistment  of  a  surveyor  of  general insurance;
(f) registration for purchase of land, building or an apartment situated within any city corporation or any paurashava of a district headquarter, deed value of which exceeds one lakh taka;
(ff) provisions of clause (f) shall not apply in case of registration for purchase of  land,  building  or  an  apartment  situated  within any  city  corporation,  by  a non resident Bangladeshi;
(g)  registration, change of ownership or renewal of fitness of a car, jeep or a microbus;

(h) sanction of loan exceeding five lakh taka to a person by a commercial bank or a leasing company;
(i) issue of credit card;
(j) issue of practicing license to a doctor, a chartered accountant, a cost and management accountant, a lawyer or an income tax practitioner;
3[(k) giving ISD connection to any kind of telephone;
(l) being director of a company or sponsor shareholder of a company;

4[(ll) provision of clause (l) shall not be applicable for a non-resident, not being a Bangladeshi citizen;]
(m)  submission  of  application  for  a  license  as  a  Nikah  Registrar  under  the Muslim Marriages and Divorces (Registration) Act. 1974 (LII of 1974):

Provided  that  a  person  who  has  already  obtained  the  license  of  a  Nikah Registrar shall be required to obtain such certificate within three months from the date of commencement of this provision;
(n) applying for or renewal of membership of any trade body;
(o) submitting a plan for construction of building for the purpose of obtaining approval  from  Rajdhani  Unnayan  Kartripakkha  (Rajuk),  Chittagong Development Authority (CDA), Khulna Development Authority (KDA) and Rajshahi Development Authority (RDA);
(p) issuance of drug license ;
(q)  applying  for  connection  of  gas  for  commercial  purpose  in  a  city corporation, paurashava or cantonment board;
(r)  applying  for  connection  of  electricity  for  commercial  purpose  in  a  city corporation, paurashava or cantonment board;
(s)  registration,  change  of  ownership  or  renewal  of  fitness  of  a  bus,  truck, prime mover, lorry etc., plying for hire ;
(t)  issuance  or  renewal  of  survey  certificate  of  a  water  vessel  including launch,  steamer,  fishing  trawler,  cargo,  coaster  and dump -burge  etc.,  plying for hire;

(u) registration or renewal of certificate as agent of an insurance company;
(v)  permission  or  renewal  of  permission  for  the  manufacture  of  bricks  by Deputy Commissioner's office in a district or Directorate of Environment, as the case may be;
(w) submitting nomination form for any election in upazilla,  paurashava, city corporation or Jatiya Sangsad 5[;

(x) being a parent or guardian of a student of English medium school situated in any city corporation or in any paurasabha of a district headquarter following international curriculum.]

6[(y) receiving any payment which is an income of the payee classifiable under the head “Salaries” by an employee of the government or an authority, corporation, body or units of the government or formed by any law, order or instrument being in force, and if the employee, at any time in the income, draws salary at a scale of grade 10 or above of the চাকরি (বেতন ও ভাতাদি) আদেশ, ২০১৫ proclaimed in 2015 or at an equivalent grade or pay in any other pay scales applicable in 2015;]

[(z) receiving any amount from the Government under the Monthly Payment Order (MPO) if the amount of payment exceeds taka sixteen thousand per month;]

[(za) receiving any payment which is an income of the payee classifiable under the head “Salaries” by any person employed in the management or administrative function or in any supervisory position in the production function.]

(2)  Having  received  the  certificate  or  acknowledgement  receipt  of  return  of income as mentioned in sub-section (1), the concerned authority shall verify the authenticity of the twelve-digit Taxpayer‘s Identification Number (TIN) as may be prescribed by the Board.]

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Subs. by F.A. 2017

2 Subs. by F.A. 2014

3 Omitted by F. A. 2015

4Ins. new clause (ll) by F. A. 2015

5Subs. "semi colon" for "full stop" and new clause (x) by F. A. 2015

6 Added by F.A. 2016

 

184AA. Tax-payer's identification number (TIN) in certain documents, etc.-

1[184AA. 2[Twelve-digit]  Tax-payer's identification number (TIN) in certain documents, etc.- 

The Board may, with the prior approval of the Government and  by  notification  in  the  official  Gazette,  specify  any  class  of  documents where  a 3[twelve-digit  Tax-payer‘s  Identification  Number]  (TIN)  is  to  be mentioned.]

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1Ins. by F.A. 2000
2Ins. by F.A. 2014
3Subs. for "taxpayer' s identification number" by F.A. 2014

 

184B.Tax-payer's identification number.-

1[184B. Tax-payer's identification number.-

2[(1) Every assessee or any person who  applies  manually  or  electronically  for  a  Taxpayer‘s  Identification Number  will  be  issued  a  certificate  containing  twelve-digit  Taxpayer‘s Identification Number and such other particulars in such manner as may be prescribed:


Provided that twelve-digit Tax-payer’s Identification Number may be issued without any application where any income tax authority has found a person having  taxable  income  during  the  year  and  possesses  such  necessary information  of  that  person  for  issuance  of  twelve-digit  Tax-payer’s Identification Number.]


(2)  Board  may,  by  general  or  special  order  in  writing,  direct  any  person  or classes of persons who already hold a Tax-payer's  Identification Number to furnish such information or documents for the purpose of re-registration and thereafter issue a new 3[twelve-digit] Tax-payer's Identification Number.]

4[(3)  Every  existing  assessee  having  ten-digit  Tax-payer‘s  Identification Number  or  a  Temporary  Registration  Number  (TRN)  shall  have  to  obtain twelve-digit Tax-payer‘s Identification Number (TIN) before  the last date of submission of return of income as required under section 75.]

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1 Ins. by F. A. 1993 and subsequently subs. by F. A. 2011

2Subs. by F.A. 2014
3Ins. by F.A. 2014

4Ins. by F.A. 2014

 

184BB. Tax collection account number.-


1[184BB. Tax collection account number.-

Every person required to deduct or collect tax under Chapter VII of this Ordinance shall be given a tax collection account number in such manner as may be prescribed.]

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1Ins. by F.A. 2001

184BBB. Unified Taxpayer's Identification Number (UTIN).-

1[184BBB.  Unified  Taxpayer's  Identification  Number  (UTIN).- 

An  assessee having  taxpayer's  identification  number  (TIN)  when  registered  with  VAT authority and obtained a business identification number (BIN) shall be given a Unified Taxpayer's Identification Number (UTIN) in such manner as may  be prescribed by the Board.]

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1Ins. by F.O. 2007

 

184BBBB. Issuance of Temporary Registration Number (TRN).-

1[184BBBB. Issuance of Temporary Registration Number (TRN).-

  1. Temporary Registration Number (TRN) may be given to a person who has been found having taxable income in any year and has failed to apply for Tax-payer’s Identification Number (TIN) under section 184B.]

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1Ins. new section 184BBBB by F.A. 2012

184C. Displaying of tax payer's identification number certificate.-

1[184C.  Displaying  of 2[twelve-digit]  tax  payer's  identification  number certificate.- 

An  assessee  having  income  from  business  or  profession  shall obtain
3[twelve-digit]  tax payer's identification number (TIN) certificate from the  Deputy  Commissioner  of  Taxes  under  whose  jurisdiction  he  is  being 4[assessed]  and  display  such  certificate  at  a  conspicuous  place  of  such assessee's business premises.]

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1Ins. by F.A. 1999
2Ins. by F.A. 2014

3Ins. by F.A. 2014
4Subs. for "assessed, by the thirty first day of December, every year" by F.A. 2000

 

184D. Reward to officers and employees of the Board and its sub ordinate income tax offices for collection and detection of evasion of taxes.-


1[184D. Reward to officers and employees of the Board and its subordinate income  tax  offices 2 [for collection and detection of evasion of taxes.].- 

(1)  Notwithstanding  anything  contained  in  this Ordinance or any other law for the time being in force, the Board may, in such manner and in such circumstances and to such extent as may be prescribed, grant reward to the following persons :-


(a) an officer or employee of the Board and its subordinate tax offices for outstanding performance 3[,  collection]  of taxes and detection of tax evasion;
(b)any other person for furnishing information leading to detection of tax evasion.

(2) The Board may, in addition to the reward mentioned in sub-section (1), grant reward to officers and employees of the Board and its subordinate tax offices for a financial year for collection of revenue  in excess of the revenue target as may be prescribed.]

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1Ins. by F.A. 2000 and subs. by F.A. 2010
2Omitted by F.A. 2014
3Subs for "in collection" by F.A. 2014
 

184E. Assistance to income tax authorities.-


1[184E.  Assistance  to  income  tax  authorities.- 

All  officers  and  staff  of government  and  semi-government  organizations,  law  enforcement  agencies, autonomous  bodies,  statutory  bodies,  financial  institutions,  educational institutions,  private  organizations,  local  government  and  non-government organizations shall assist the income tax authorities in the discharge of their functions under this Ordinance.]

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1Ins. new section 184E by F.A. 2010

184F. Ordinance to override other laws.-


1[184F. Ordinance to override other laws.- 

Notwithstanding anything contained in any other law for the time being in force, the provisions of this Ordinance or any proceedings thereunder shall prevail over any other law in respect of 2[the imposition and the collection of tax, the exemption of any income from tax, the reduction of the rate of tax, the calling for any information for the purpose of taxation, and the protection of information under this Ordinance]

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1Ins. new section 184F by F.A. 2011

2 Subs. by F.A. 2016