63. Exemption from production of tax clearance certificate

63. Exemption from production of tax clearance certificate     

The following exception are made under section 107(1) of the Ordinance, namely :--
(a) all person below the age of eighteen years;
(b) passengers who can show by the dates stamped on their passports or by other reliable evidence, that ---

(i) they have not spent more than ninety days at a time in Bangladesh; and
(ii) they have not spent more than ninety days in any   financial year in   Bangladesh;

1[(c)   passengers traveling by a pilgrim ship which sails direct from a port in Bangladesh to Jeddah;
(d) all employees of the Government and local authorities in Bangladesh;
(e) agriculturist who produces an certificate from the Chairman of the Union Parishad to the effect that he is an agriculturist and has no source of income except agricultural income.]
(f)  all  members  of  diplomatic, trade  or  commercial  missions  appointed  by  foreign Governments, trade commissioners and consul democratic and all full time employees of such diplomatic missions, trade commissioners and consular officers;

(g) all officers and employees of foreign Government visiting Bangladesh on duty;

(h) the wives and dependants of persons covered by clauses 2[(d), (e),] (f) and (g);

(i) 3[woman who gives a declaration to the effect that she is wholly dependent upon
her husband, parent or guardian and has no independent source of income];

4[j)    all experts visiting Bangladesh under technical assistance and aid schemes whose
      salary  or  remuneration  is  exempt  from  payment  of  tax  under  special  or  general
      agreement.]

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1.Omitted by S.R.O.No.176-L/99,dt.01-07-1999

2.Omitted by S.R.O.No.176-L/99,dt.01-07-1999

3.Omitted by S.R.O.No.176-L/99,dt.01-07-1999

4.Omitted by S.R.O.No.170-L/2001,dt.28-06-2001

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