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24A. Return of withholding tax

1[24A. Return of withholding tax-

[There turn of withholding tax required to be filed under section 75A of the Ordinance shall be in the following form and verified in the manner indicated therein:

National Board of Revenue                                                                                                                                                  www.nbr.gov.bd

RETURN OF WITHHOLDING TAXES
Under section 75A of the Income Tax Ordinance, 1984 (XXXVI of 1984)

1. The following schedules shall be integral part of the return-
Schedule 25AA, if tax withheld under section 52AA
Schedule 25AB, if tax withheld under section 56
Schedule 25AC, if tax withheld from certain sources.

2. First Return shall be filed by thirty first day of January of the financial year in which the deduction or collection was made;

the Second Return shall be filed by the thirty first day of July of the next financial year following the year in which the deduction or collection was made.

PART I
Basic information

01 Return of the Financial Year
2 0 0 0 —    
02 First Return
Second Return
03 Name of the Person
04 Type of the Person (tick one)
04A A company 04B A Co-operative society
04C An NGO 04D Other
05 TIN 06 TCAN
07 Circle 08 Zone
09 Address 10 Phone(s)
11 Fax 12 E-mail
13 Main Business (sector)
14 If you are a liaison or a branch office:
14A Name and tax residence of the parent company
14B Tax residence of the parent company

PART II
Particulars of tax withheld

TIN TCAN

 

  15 Sources and amount of tax withheld
Sl Sources Section No. of persons from which tax withheld Amount of tax withheld
A Salaries 50    
B Execution of a contract 52(1)(a)    
C Supply of goods 52(1)(b)    
D Manufacture, process or conversion 52(1)(c)    
E Printing, packaging or binding 52(1)(d)    
F Deduction from payment of royalties etc. 52A    
G Deduction from the payment of services (attach Schedule 25AA) 52AA    
H L/C commission 52I    
I Freight forward agency commission 52M    
 J   Payment to resident person against services provided to foreign person 52Q    
K Deduction of tax from the service of international gateway service in respect of phone call 52R    
L Deduction from payment onacount of local letter of credit 52U    
M House/office rent 53A    
N Collection of tax from export of knit-wear and woven garments 53BB    
O Collection of tax from export of any good except certain items 53BBBB    
P Payment to actor/actress 53D    
Q Payment as commission or discount for distribution of goods 53E    
R Interest on savings and fixed deposit 53F    
S Insurance commission 53G    
T Rental value of vacant land, plant or machinery 53J    
U Advertising bill of newspaper or magazine 53K    
V Deduction of tax from any sum paid by real estate developer to land owner 53P    
W Dividends 54    
X Deduction from payment to non-residents (attach Schedule 25AB) 56    
Y Sources not mentioned above Attach Schedule 24AC    

PART III
Particulars of payment of tax withheld
(attach proof of payments)

TIN TCAN
16 Payment of the tax withheld to the credit of the government
16A Total amount withheld ৳
16B Total amount aid to the credit of the Government ৳
16C Excess or deficit of payment (if any) 16A-16B ৳

 

17  Details of payment of the tax withheld to the credit of the government (add lines if necessary)
  Sl Challan*No. Date Bank Amount
(1)        
(2)        
(3)        
(4)        
(5)        
(6)        
(7)        
(8)        
(9)        
(10)        
(11)        
(12)        
17A    

*if payment is made in any other mode specified by the Board, provide information relevant to that mode.

PART IV
Enclosures and Verification

TIN TCAN

 

18 Schedules annexed (tick all that are applicable) 25AA 25AB 25AC
19 Other statements, documents, etc. attached (list all)

 

 20 Verification
I solemnly declare that-
(a) to the best of my knowledge and belief the information given in this return and statements and documents annexed or attached herewith are correct and compete;
(b) I am signing this return in my copacity as——————-
And I am competent to sign this return and verify it.
Name Signature
Designation
Date of Submission (DD-MM-YYYY)
2 0        
Place of Signature

For official use only
Return submission Information

Date of Submission (DD-MM-YYYY)
2 0        
Tax Office Entry Number
           

 

 National Board of Revenue                                                                                                                                                      Withholding

          www.nbr.gov.bd


ACKNOWLEDGEMENT RECERPT OF
RETURN OF WITHHOLDING TAX

Return of the Financial Year
2 0 0 0 —    
First Return
Second Return
Name of the Person
TIN TCAN
Circle Zone
Date of Submission (DD-MM-YYYY)
               
Tax Office Entry Number
           
Signature and seal of the official receiving the return
Date of Signature Contact Number of Tax Office

 

Schedule 25AA
Particulars of tax withheld
Under section 52AA of the Income Tax Ordinance, 1984 (XXXVI of 1984)

TIN TCAN
Return of the Financial Year
2 0 0 0 —    
First Return
Second Return

 

Sl Sources No. of persons from which tax withheld Amount of tax withhold ৳
1 Advisory or consultancy service    
2 Professional service, technical services fee, or technical assistance fee    
 3 Catering service    
4 Cleaning service    
 5    Collection and recovery agency    
6 Management of events, training, workshops etc.    
7 Private security service    
8 Supply of manpower    
9 Indenting commission    
10 Meeting fees, training fees or honorarium    
11 Mobile network operator, technical support service provider or service delivery agents engaged in mobile banking operations    
12 Credit rating agency    
13 Motor garage or workshop    
14 Private container port or dockyard service    
15 Shipping agency commission    
16 Stevedoring/berth operation commission    
17 Transport service, car rental    
18 Any other services not mentioned above    
Total    

 

Name Signature & Date

 

Schedule 25AB
Particulars of tax withheld
Under section 56 of the Income Tax Ordinance, 1984 (XXXVI of 1984)

TIN TCAN
Return of the Financial Year
2 0 0 0 —    
First Return
Second Return

 

Sl Sources No. of persons from which tax withheld Amount of tax withhold৳ 
1 Advisory or consultancy service    
2 Per-shipment inspection service    
3 Professional service, technical services, technical know-how or technical assistance    
4 Architecture, interior design or landscape design, fashion design or process design    
5 Certification, rating etc.    
6 Charge or rent for satellite, airtime or frequency, rent for channel broadcast    
7 Legal service    
8 Management service including event management    
9 Commission    
10 Royalty, license fee or payments related to intangibles    
11 Interest    
12 Advertisement broadcasting    
13 Advertisement making    
14 Air transport or water transport    
15 Contact or sub-contract    
16 Supply    
17 Capital gain    
18 Insurance premium.    
19 Rental or machinery, equipment etc.    
20 Dividend    
21 Artist, singer or player    
22 Salary or remuneration    
23 Exploration or drilling in petroleum operations    
24 Survey for oil or gas exploration    
25 Any service for making connectivity between oil or gas field and its export point    
26 Any payments against any services not mentioned above    
27 Any other payments    
Total    

 

Name Signature & Date

 

Schedule 25AC
Particulars of tax withheld under sources not mentioned in serial 1-24 of
part II of the Withholding Tax Return

TIN TCAN
Return of the Financial Year
2 0 0 0 —    
First Return
Second Return

 

Sl Sources
(provide additional papers if more sources)		 No. of persons from which tax is withheld Amount of tax withhold ৳
1      
2      
3      
4      
5      
6      
7      
8      
       
       
Total    

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1.Subs.By S.R.O. No 259-L/IT/2016, dt,10-08-2016

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Nowshad Amin Chowdhury

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