33G Free or concessional passage for travel abroad or within Bangladesh.----
(1) Where free or concessional passage for travel abroad or within Bangladesh is provided by the employer to an employee (including the members of his house-hold and dependants) there shall be included in the income or the employee, --
(i) where the passage is provided in accordance with the terms of employment, an amount equal to the sum by which the cash payments, it any, made by the employer exceeds the actual expenditure incurred by the employee; and
(ii) where the passage is not in accordance with the terms of employment, the whole or the amount paid in cash , if any, or it no cash payment is made, the amount which would have been expended by the employee had the free or concessional passage, as the case may be, not been provided by the employer:
Provided that where free concessional passage for travel abroad is availed of by the employee more then once in two years, the whole of the amount paid to him in cash, if any, for such additional passage or it no cash payment is made, the amount which would have been expended by him had the additional passage not been provided by the employer, shall be included in his income.
(2) Where the transport is provide free of cost or at a concessional rate by and undertaking engaged in the transport of passengers or the carriage of goods to any employee of the undertaking (including the members of his household and dependants) in any conveyance owned or chartered by the undertaking for the purpose of the transport of the passengers or carriage of goods, nothing shall be added in his income.
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