THE SIXTH SCHEDULE PART A

THE SIXTH SCHEDULE
PART A
EXCLUSIONS FROM TOTAL INCOME
[See section 44(1)]

(1) Any income derived from ¹[house property] held under trust or other legal obligation ²[or from operation of micro credit by such trust or obligation] wholly  for  religious  or  charitable  purposes,  and  in  the  case  of 1[house property] so held in part only for such purposes, the income applied, or finally set apart for application, thereto.

³[Explanation.- The provisions of this paragraph shall not apply in the case of a non-government organisation registered with NGO Affairs Bureau].

(2) Where any income is not applied  or is not deemed to have been applied to charitable or religious purposes in Bangladesh during the income year but is accumulated,  or  finally  set  apart,  for  application  to  such  purposes  in Bangladesh,  such  income  shall  not  be  included  in  the  total  income  of  the income  year  of  the  person  in  receipt  of  the  income,  provided  the  following conditions are complied with, namely,-

(a)  such  person  specifies,  by  notice  in  writing  given  to  the  Deputy
Commissioner  of  Taxes,  the  purpose  for  which  the  income  is  being accumulated  or  set  apart,  and  the  period  for  which  the  income  is  to  be accumulated or set apart, which shall in no case exceed ten years;

(b) the money so accumulated or set apart is-

(i) invested in any Government security as defined in section 2(2) of Public Debt Act, 1944 (XVIII of 1944), or in any other security which may be approved by the Government in this behalf, or
(ii) deposited in any account with the Post Office Savings Bank ⁴[,or
⁵[(iii) deposited at least fifty per cent of such money in an account with scheduled bank of which fifty one per cent or more share are held by the government and the rest amount of money may be deposited in any scheduled bank.]

(3) Where any income which-

(a) is applied to purposes other than charitable or religious purposes or ceases to be accumulated or set apart for application thereto, or

(b)  ceases  to  remain  invested  in  any  security  or  deposited  in  any  account referred to in sub-paragraph (2), or
(c) is not utilised for the purpose for which it is so accumulated or set apart during the period referred to in sub-paragraph (2) or in the year immediately following the expiry thereof,
shall be deemed to be the income of such person  of the income year in which it is so applied or ceases to be so accumulated or set apart or ceases to remain so  invested  or  deposited  or,  as  the  case  may  be,  of  the  income  year immediately following the expiry of the period aforesaid.

⁶[Explanation.-***]

⁷[1A.  Any  service  charge  derived  from  operation  of  micro  credit  by  a  nongovernment organisation registered with NGO Affairs Bureau ⁸[or Microcredit Regulatory Authority].

Explanation.-  For the purpose of this paragraph, "service charge" means any financial charge or interest or share of profit, called by whatever name, paid or payable by the loan recipient for the amount borrowed under micro credit programme from the non-government organisation].

2. ⁹[Any voluntary contributions received by a religious or charitable institution] and applicable solely to religious or charitable purposes:

Provided that nothing contained in paragraph 1 or 2 shall operate to exempt from the provisions of this Ordinance that part of the total income of a private religious trust which does not ensure for the benefit of the public.

¹⁰[3. The income of a local government.]

4.  (1)  Any  income  accruing  to,  or  derived  by,  a  provident  fund  to  which  the Provident Fund Act, 1925 (XIX of 1925), applies.
(2) Any income accruing to, or derived by, workers participation fund established under the ¹¹[বাংলাদেশ শ্রম আইন, ২০০৬ (২০০৬ সনের ৪২ নং আইন), Bangladesh Labour Act, 2006 (Act No. XLII of 2006)], subject to any such conditions and limits as may be prescribed.

5.  Any  special  allowance,  benefits  or  perquisite  specifically  granted  to  meet expenses wholly and necessarily incurred in the performance of the duties of an office or employment of profit.

¹²[6. Any income received by the trustees on behalf of a recognised provident fund, an  approved  superannuation  fund  ¹³[or  pension  fund]  and  an  approved  gratuity fund.]

7. Any  income  received- 

(a)  by  any  ambassador,  high  commissioner,  envoy, minister,  charge  d'affairs,  commissioner,  counsellor,  consul  de  carriere, secretary,  adviser  or  attache  of  an  embassy,  high  commission,  legation  or commission of a foreign State, as remuneration from such State for service in such capacity;
(b) by a trade commissioner or other official representative in Bangladesh of a foreign  State  (not  holding  office  as  such  in  an  honorary  capacity)  as  his official salary, if the official salary of the corresponding officials, if any, of the Government, resident for similar purposes in the country concerned, enjoy a similar exemption in that country;

(c) by a member of the staff of any of the officials referred to in clauses (a) and  (b),  as  his  official  salary,  when  such  member  is  not  a  citizen  of Bangladesh  and is either a subject of the country represented or a subject of some other foreign State and is not engaged in any business or profession or employment in Bangladesh otherwise than as a member of such staff, and the country  represented  has  made  corresponding  provisions  for  similar exemptions in the case of members of the staff of the corresponding officials
of the Government of the People's Republic of Bangladesh in that country.

 

¹⁴[8. Any pension due to, or received by, an assessee fromthe goverment or an approve pension fund.]

¹⁵[(9.)***]

¹⁶[(10.)***]

¹⁷[(11.)***]

¹⁸[11A. Any Sum of aggregate of sum received as dividend by a person being an individual from a company or companies listed to any stock exchange in bangladesh up to taka fifty thousand]

¹⁹[12***]

²⁰[13***] 

14.  Any  income  chargeable  under  the  head  "Income  from  property,"-

(a) in respect of a building the erection of which is begun and completed at any  time  between  the  first  day  of  July,  1975  and  the  thirtieth  day  of  June,1980 (both days inclusive), and the building is intended to be, and is actually, used for residential purposes only, for a period of five years from the date of such completion, subject to the following limits, namely,-

(i)   in  a  case  where  the  annual  value  of  such building  does  not  exceed  eight  thousand  and four hundred taka,
--the  whole  of  such value;
(ii)  in  a  case  where  the  annual  value  of  such building  exceeds  eight  thousand  and  four hundred taka, - eight  thousand  and four hundred taka:

Provided  that  where  an  assessee  claims  exemption  in  respect  of  more than one such building, the exemption under this clause shall be restricted to such portion of the aggregate annual value of such building as does not exceed eight thousand and four hundred taka;

(b) in respect of a building the erection of which is begun and completed at any  time  between  the  first  day  of  July,  1980  and  the  thirtieth  day  of  June, 1985 (both days inclusive), and the building is intended to be and is actually, used for residential purposes only, for a period of five years from the date of such completion, subject to the following limits, namely,-

(i)   in  a  case  where  the  annual  value  of  such
building  does  not  exceed  fifteen  thousand
taka,                                                                                                                         - the  whole  of  such value;
(ii)  in  a  case  where  the  annual  value  of  such
building exceeds fifteen thousand taka,                                                                        - fifteen  thousand taka:

Provided  that  where  an  assessee  claims  exemption  in  respect  of  more  than one  such  building,  exemption  under  this  clause  shall  be  restricted  to  such portion  of  the  aggregate  annual  value  of  such  building  as  does  not  exceed fifteen thousand taka;

(c) in respect of a building the erection of which is begun and completed at any  time  between  the  first  day  of  July,  1975  and  the  thirtieth  day  of  June, 1980 (both days inclusive),  and which is intended to be and is actually, used for residential purposes only, for a period of five years from the date of such completion, subject to the condition that the plinth area of the building is not more  than  two  thousand  square  feet.  The  exemption  under  this  clause  shall also apply in the case of housing companies, societies and estates where the construction  comprises  bungalows,  flats,  apartments  or  units  (hereinafter referred to as units) each containing plinth area of not more than two thousand
square  feet  provided  the  construction  comprises  not  less  than  twenty-five units;

(d) in respect of a building the erection of which is begun and completed at any  time  between  the  first  day  of  July,  1980  and  the  thirtieth  day  of  June,1985 (both days inclusive), and which is intended to be, and is actually, used for residential purpose only, for a period of five years from the date of such completion, subject to the condition that the plinth area of the building is not more  than  one  thousand  square  feet.  The  exemption  under  this  clause  shall also apply in the case of housing companies, societies and estates where the construction  comprises  bungalows,  flats,  apartments  or  units  (hereinafter referred to as unit) each containing plinth area of not more than  one thousand
square  feet  provided  the  construction  comprises  not  less  than  twenty-five units;

²¹[(e) in respect of building the erection of which is begun and completed at any  time  between  the  first  day  of  July,  1985  and  the  thirtieth  day  of  June, 1990 (both days inclusive), and the building is intended to be, and is actually, used for residential purposes only, for a period of five years from the date of such completion, subject to the following limits, namely :-

(i)   in  a  case  where  the  annual  value  of  such building  does  not  exceed  fifteen  thousand
taka,                                                                                                                                                           - the  whole  of  such value;
(ii)  in  a  case  where  the  annual  value  of  such
building exceeds fifteen thousand taka,                                                                                                           - fifteen  thousandtaka:

Provided  that  where  an  assessee  claims  exemption  in  respect  of  more  than one such building, the exemption under this clause shall be restricted to such portion  of  the  aggregate  annual  value  of  such  building  as  does  not  exceed fifteen thousand taka ;
(f) in respect of a building the erection of which is begun and completed at any  time  between  the  first  day  of  July,  1985  and  the  thirtieth  day  of  June, 1990 (both days inclusive), and which is intended to be, and is  actually, used for residential purposes only, for a period of five years from the date of such completion, subject to the condition that the plinth area of the building is not more  than  one  thousand  square  feet.  The  exemption  under  this  clause  shall also  apply in the case of housing companies, societies and estates where the construction  comprises  bungalows,  flats,  apartments  or  units  (hereinafter referred to as units) each containing plinth area of not more than one thousand square  feet  provided  the  construction  comprises  not  less  than  twenty-five units];

²²[(g) in respect of a building the erection of which is begun and completed at any time between the first day of July,1990 and the thirtieth day of June,1995 (both days inclusive) and the building is intended to be, and is actually, used for residential purposes only, for a period of five years from the date of such completion subject to the following limits, namely :-

(i)   in a case where the annual value of such building does not exceed thirty thousand taka; - the whole of such value;
(ii)  in a case where the annual value of such building exceeds ²³[thirty thousand taka;]- thirty  thousand taka:

Provided  that  where  an  assessee  claims  exemption  in  respect  of  more  than one such building, the exemption under this clause shall be restricted to such portion  of  the  aggregate  annual  value  of  such  building  as  dose  not  exceed thirty thousand taka];

²⁴[(h)***]

²⁵[(15, 16, 17***]
18. Any income received by an assessee in respect of any share of income out of the capital gains on which tax has been paid by the firm of which the assessee is a partner.
19.  Any sum received by an assessee as a member of a Hindu undivided family where such sum has been paid out of the income of the family.
²⁶[20. Any income up to taka two crore fifty lakh received by an assessee as gratuity from the Government or an approved gratuity fund.]

21. Any payment from-

(a)   A  provident  fund to which the provident  Funds  Act,  1925 (XIX  of 1925), applies; or
(b) a recognised provident fund, subject to any such conditions and limits as may be prescribed; or
(c) an approved superannuation fund, subject to any such conditions and limits as may be prescribed; or
²⁷[(d) a workers participation fund established under বাংলাদেশ শ্রম আইন, ২০০৬ (২০০৬ সনের ৪২ নং আইন) to any person not exceeding fifty thousand taka, notwithstanding anything contained in any other law for the time being in force regarding tax exemption of such payment;”;

²⁸[(22).***]

²⁹[22A. Income from ²⁶[dividend of] a mutual fund or a unit fund up to taka twenty five thousand.]

³⁰[(23).***]

³¹[24. Any interest classifiable under the head "Interest on securities" receivable by an  assessee  on  any  security  of  the  Government,  which  is  issued  with  the condition that interest thereon shall not be liable to tax.

³²[24A. Any income received by an assesse from wage earners development bond, US dollars premium bond, US dollar investment bond, Euro premium bond, Euro investment bond, pound starling investment bond or pound starling premium bond.]

25. Any  sum  representing  interest  credited  on  the  accumulated  balance  of  an employee in a recognised provident fund, in so far as it does not exceed onethird of the salary of the employee for the year concerned and in so far as it is allowed at a rate not exceeding such rate as the Board may, by notification in the official Gazette, fix in this behalf.]

³³[26. Any amount received by an employee of a Government organisation, a local authority, or an autonomous or semi-autonomous body including the units or enterprises  controlled  by  it,  at  the  time  of  his  voluntary  retirement  in accordance with any scheme approved by the Government in this behalf.]

³⁴[27.  Notwithstanding anything contained in any order or regulation for the time being in force, any income of an individual, being an indigenous hillman of any of the hill districts of Rangamati, Bandarban and Khagrachari, which has been derived solely from economic activities undertaken  within the said hill districts.
28.  An amount equal to fifty per cent. of the income of an assessee, other than a company not registered in Bangladesh, derived ³⁵[ from the business of export but it shall not apply in case of an assessee, who is enjoying exemption of tax or reduction in rate of tax by any notification made under this Ordinace.]

Explanation.-- For the purpose of this paragraph,--

(a)  sale  of  locally  manufactured  machinery,  equipments  and  other  finished products within the country to any agency against its procurement program in foreign exchange quota; and
(b) supply of locally manufactured raw materials and other inputs to export oriented  industry  under  internal  back-to-back  letter  of  credit,  shall  also  be included in the definition of "business of export."]

³⁶[29.  Any  income,  not  exceeding ³⁷[two  lakh]  taka,  chargeable  under  the  head "Agricultural income" of an assessee, being an individual, whose only source of income is agriculture.]

³⁸[[30).***]

³⁹[(31.)***]

⁴⁰(31A).***]

⁴¹[(31B). ***]

⁴²[(32.)***]

⁴³[32A.  “32A. Any sum or aggregate of sums received as interest from pensioners' savings certificate where the total accumulated investment at the end of the relevant income year in such certificate does not exceed taka five lakh.”;

⁴⁴[“33. Any income derived from the following business of a person being a resident or a non-resident Bangladeshi for the period from the first day of July, 2008 to the thirtieth day of June, 2024 on the conditions that the person shall file income tax return in accordance with the provisions of section 75-

1.  Software development;
2.  Software or application customization;
3.  Nationwide Telecommunication Transmission Network (NTTN);
4.  Digital content development and management;
5.  Digital animation development;
6.  Website development;
7.  Web site services;
8.  Web listing;
9.  IT process outsourcing;
10.  Website hosting;
11.  Digital graphics design;
12.  Digital data entry and processing;
13.  Digital data analytics;
14.  Geographic Information Services (GIS);
15.  IT support and software maintenance service;
16.  Software test lab services;
17.  Call center service;
18.  Overseas medical transcription;
19.  Search engine optimization services;
20.  Document conversion, imaging and digital archiving;
21.  Robotics process outsourcing;
22.  Cyber security services. ⁴⁵[;
23.  Cloud service;
24.  System Integration;
25.  e-learning platform;
26.  e-book publications;
27.  Mobile application development service; and
28. IT Freelancing.]]

34.  Subject to the conditions made herender any income from fisheries, poultry,⁴⁶[***], production  of  seeds,  marketing  of  locally  produced  seeds,  cattle farming,  dairy  farming,  horticulture,  frog  faming,  mushroom  farming, floriculture, sericulture for the period from the first day of July, 2008 to the thirtieth day of June, 2011-

⁴⁷[(a) if such income exceeds taka one lakh and fifty thousand, the person shall invest an amount not less than ten percent of the said income in the purchase of bond or securities issued by the Government within six months  from the end  of the income year and hold such bond or securities till maturity of such bond or securities;]

(b)  the  person  shall  file  return  in  accordance  with  the  provisions  of ⁴⁸[under sub-section (5) of section 75] section 75(2)(c) of the Ordinance; and
(c) no such income shall be transferred within five years from the end of the income year ⁴⁹[:

Provided that income from fisheries as mentioned in this paragraph shall not apply to a company as defined in clause (20) of section (2) of this Ordinance].

35.  Any  income  derived  from  the  export  of  handicrafts  for  the  period  from  the first day of July, 2008 to the thirtieth day of June,⁵⁰[2024].
36.  Any  amount  paid  by  the  Government  as  tax  on  behalf  of  a  petroleum exploration  company  engaged  in  exploration  of  petroleum  products  in Bangladesh under Production Sharing Contract (PSC) with the Government of Bangladesh.
37.  Income of any private Agricultural College or private Agricultural University derived from agricultural educational activities.

⁵¹[38.  Any income derived from any building situated in any area of Bangladesh, not  less  than  five  storied  having  at  least  ten  flats,  constructed  at  any  time between the first day of July, 2009 and the thirtieth day of June, 2014 (both days inclusive), for ten years from the date of completion of construction of the building, except the building situated in any areas of City Corporation, Cantonment  Board,  Tongi  Upazila,  Narayanganj  Paurashava,  Gazipur Paurashava and any paurashava under Dhaka district.]

⁵²[39. "Income derived from any Small and Medium Enterprise (SME), engaged in production of any goods, having

(a) an annual turnover of not more than Taka fifty lakhs; or

(b) an annual turnover of not more than Taka 70 lakhs where the SME is owned by women:

Provided that exemption under this paragraph shall not be applicable to the assessee who fails to comply with any provision of this Ordinance.”]
40.  Any income derived from Zero Coupon Bond received by a person other than Bank,  Insurance  or  any  Financial  Institution,  subject  to  the  following conditions:

(a)  that  the  Zero  Coupon  Bond  is  issued  by  Bank,  Insurance  or  any  Financial Institution with prior approval of  Bangladesh Bank and Securities Exchange Commission.
(b) that the Zero Coupon Bond is issued by institution other than Bank, Insurance or  any  Financial  Institution  with  prior  approval  of  Securities  Exchange Commission.

⁵³[(41.)***].

⁵⁴[42.  Any income from poultry farming for the period from the first day of July 2011 to the thirtieth day of June,⁵⁵[2015] subject to the following conditions :
(a) if such income exceeds taka 1,50,000/- an amount not less than 10% of the said income shall be invested in the purchase of bond or securities issued by the Government within six months from the end of the income year;
(b) the person shall file return of his income in accordance with the provisions of clause (c) of sub-section (2) of section 75 of this Ordinance; and
(c)  no  such  income  shall  be  transferred  by  way  of  gift  or  loan  within  five years from the end of the income year.]

⁵⁶[43.  Any  profits  and  gains  under  the  head  "Capital  Gains"  arising  from  the transfer of stocks or Shares of a public company as defined in কোম্পানী আইন, ১৯৯৪ (১৯৯৪ সনের ১৮ নং আইন)  listed in any stock exchange in Bangladesh of an assessee being a non-resident subject to the condition that such assessee is entitled to similar exemption in the country in which he is a resident].

⁵⁷[44.  An  amount  of  income  derived  from  cinema  hall  or  Cineplex  which  starts commercial exhibition between the first day of July, 2012  and thirtieth day of June, ⁵⁸[2024] for the period, and at the rate specified below:
if it is set-up in-

(i) ⁵⁹[Dhaka, Mymensingh or  Chittagong  divisions  (excluding  Rangamati,  Bandarban  and Khagrachari districts) for a period of five years beginning with the month of commencement of commercial exhibition:

Period of Exemption                                                                                                                                        Rate of Exemption
For the first two years (first and second year)                                                                                                     100% of income
For the next two years (third and fourth year)                                                                                                      50% of income
For the next one year (fifth year)                                                                                                                        25% of income

⁶⁰[(ii) Rajshahi, Khulna, Sylhet Rangpur and Barisal divisions and Rangamati, Bandarban and Khagrachari districts for a period of ten years beginning with the month of commencement of commercial exhibition:

Period of Exemption                                                                                                                          Rate of Exemption
For the first three years (first, second and third year)                                                                             100% of income
For the next three years (fourth, fifth and sixth year)                                                                               50% of income
For the next four year (seventh to tenth years)                                                                                        25% of income]

45.  An  amount  of  income  derived  by  an  industrial  undertaking  engaged  in  the production  of  rice  bran  oil  and  commencing  commercial  production  by thirtieth day of June, ⁶¹[2024] and at the rate specified below:

if the said undertaking is set-up in-

⁶²[(i)  ⁶³[Dhaka, Mymensingh or  Chittagong  divisions  (excluding  city  corporation  area  and Rangamati,  Bandarban  and  Khagrachari  districts)  for  a  period  of  five  years beginning with the month of commencement of commercial production:

Period of Exemption                                                                                                        Rate of Exemption
For the first two years (first and second year)                                                                   100% of income
For the next two years (third and fourth year)                                                                   50% of income
For the next one year (fifth year)                                                                                      25% of income
(ii)      Rajshahi, Khulna, Sylhet  Rangpur  and Barisal divisions  (excluding city corporation area)  and Rangamati, Bandarban and Khagrachari districts for a
period  of  ten  years  beginning  with  the  month  of  commencement  of commercial exhibition:

Period of Exemption                                                                                                                                   Rate of Exemption
For the first three years (first, second and third year)                                                                                      100% of income
For the next three years (fourth, fifth and sixth year)                                                                                       50% of income
For the next four year (seventh to tenth years)                                                                                               25% of income]

46.  An amount equal to fifty percent of the income of an assessee derived from the production of corn/maize or sugar beet;
47. Income of an assessee donated in an income year to any fund established by or under the provisions of প্রধানমন্ত্রীর শিক্ষা সহায়তা ট্রাস্ট আইন, ২০১২ (২০১২ সনের ১৫ নং আইন) (Trust of Prime Minister's Education Assistance Act, 2012) ( Act No. 15 of 2012) subject to a maximum of-

(a)  twenty  percent  (20%)  of  income  of  a  company  or  taka  eight  crore,
whichever is less;
(b) twenty percent (20%) of income of an assessee other than a company or
one crore taka , whichever is less.]

⁶⁴[48. Any income earned in  abroad by an individual assessee being a Bangladeshi citizen  and  brought  any  such  income  into  Bangladesh  as  per  existing  laws applicable in respect of foreign remittance.

49. Income of an assessee donated in an income year by a crossed cheque ⁶⁵[or bank transfer] to any girls'  school  or  girls'  college  approved  by  the  Ministry  of  Education  of  the government.

50. Income of an assessee donated in an income year by a crossed cheque⁶⁶[or bank transfer] to any Technical  and  Vocational  Training  Institute  approved  by  the  Ministry  of Education of the government.

51. Income of an assessee donated in an income year by a crossed cheque ⁶⁷[or bank transfer] to any national level institution engaged in the Research & Development (R&D) of agriculture, science, technology and industrial development.]

⁶⁸[⁶⁹[54.  Any income earned by an alternative investment fund recognized by the Bangladesh Securities and Exchange Commission.”। ]

       55.  Any income of the Bangladesh Security Exchange Commission

              for the Assessment Years starting from the first day of July,

              2017 to the thirtieth day of June, 2022.

       56.  Any amount in the nature of an honorarium or allowance from or any

              welfare allowance received by any person from the Government.

      57.  Any reward received by any person from the Government.

      ⁷⁰[58.  Any income derived from the operation of an elderly care home or a day care home for children.]

....................................................................................................

 
¹Subs. for "property" by F.A. 2001
²Ins. by F.A. 2002
³Ins by F. A 2002

⁴Subs. ", or" for "." and ins new sub-clause (iii) by F. A 2011
⁵Subs. by F.A. 2019
⁶omitted. by F.A. 1999
⁷Ins new paragraph 1A by F. A. 2002 and Subs. by F.A. 2014

⁸Ins by F. A. 2021
⁹Subs by F.A. 2014
¹⁰Subs. by F.A. 2000
¹¹Subs. by F.A. 2014
¹²Subs. by F. A. 1993
¹³Ins by F.A. 2012

¹⁴Subs. by F. A 2020
¹⁵Omitted by F. A. 2002
¹⁶paragraph 11 omitted by F. A. 1991
¹⁷Ins new paragraph  subsequently subs. by F. A. 2019

¹⁸Pragraph 12 and 13 omitted by F. A. 2011

¹⁹Subs. by F.A. 1997
²⁰Ins sub paragraph (e) & (f) by F. A. 1985
²¹Ins by F. A. 1990

²² omitted by F. A. 1999
²³ omitted by F. A. 1999

²⁴ Omitted by F. A 1999

²⁵Omitted paragraph 15,16 and 17 by F. O. 2008
²⁶Subs. By F. A 2020
²⁷Subs by F. A. 2015 again subs. by F. A. 2016

²⁸Subs by F. A. 2003 Subsequently omitted by F. A. 2005
²⁹Ins. by F.A. 2003 Subsequently Subs. by F.O. 2008
³⁰Omitted by F. A 2015
³¹Omitted by F. A 1992

³²Paragraph 24 and 25 ins. by F. A. 1992
³³Ins new paragraph 24A by F. A. 2015
³⁴Ins by F. A. 1993
³⁵Paragraph 27 and 28 ins by F. A. 1995
³⁶Subs. for "From the business of export" by F. A. 2003
³⁷Subs. for "fifty thousend" by F. A. 2014
³⁸Subs by F. A. 2002 Subsequently omitted by F. A. 2011
³⁹Ins. by F.A. 1999 and subsequently omitted by F. O. 2005
⁴⁰Ins. by F.A. 2003 and subsequently omitted by F. O. 2007

⁴¹Ins. by F.A. 2004 and subsequently omitted by F. O. 2011
⁴²Omitted by F.A. 2002
⁴³Subs. for "2015"  by F.A. 2014

⁴⁴ Ins by F.A. 2016
⁴⁵Subs. ";" for "." and ins. new items (xxiii), (xxiv), (xxv), (xxvi), (xxvii), and (xxviii) by F. A. 2021

⁴⁶ Ins. by F.A. 2016

⁴⁷Omitted by F.A. 2010
⁴⁸Subs. by F.A. 2014
⁴⁹Subs. " , " and Ins. new proviso by F.A. 2010
50Ins."2015" by F.A. 2013
51Subs. by F.A. 2009

⁴⁹ Ins. by F.A. 2016

⁵⁰Subs.by F.A.2017
⁵¹Omitted by F.A. 2010
⁵²Subs. by F.A. 2021
⁵²Subs. for "2013" by F.A. 2013

⁵³Ins. by S.R.O নং ৫৯-আইন/আয়কর/২০১২, তারিখঃ ২৮/০২/২০১২
⁵⁴Ins. new paragraph 44, 45, 46 and 47 by F.A. 2012
⁵⁵Subs. for "2015" by F.A. 2014

⁵⁶Subs. for  "2015" by F.A.2014

⁵⁷Subs.by F.A.2017

⁵⁷Subs. for "2015" by F.A. 2014
⁵⁹Subs.by F.A.2014

⁶¹Ins. Paragraphs 48, 49, 50 &51by F.A. 2014

⁶²Subs.by F.A.2014

⁶³Subs.by F.A.2017

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