Rules

Displaying 21-40 of 130 results.

17B. Deduction of tax from income from house property

1[17B. Deduction of tax from income from house property.---        For the purposes of making a deduction of tax under section 53A of the Ordinance, every person mentioned in that section who is responsible for making any payment to the owner of a house property on account of house rent shall deduct an amount calculated on such payment at the rates laid down in the schedule below: 2 [The Schedule Sl No. Amount of payments Rate of Deduction of tax at the time of making...

17BB. Deduction of tax from rental value of vacant land or planr and/or machinary

1[17BB. Deduction of tax from rental value of vacant land or planr and/or machinary,- For the purpose of making a deduction of tax under section 53J of the Ordinance, every person mentioned in that section who is responsible for making any payment to the owner of a vacant land or plant and/or machinery on account of rentel value of land or plant and/or machinery shall deduct an amount calculated on such payement at the rates laid down in the schedule below: Sl No. Amount of payments Rate of Deduction...

17C. Collection of tax from income derived on account of account of export of manpower

1 [17C. Collection of tax from income derived on account of account of export of manpower.--        For the purposes of making a collection of tax under section 53B of the Ordinance, the Director general, Bureau of manpower, Employment and Training shall, before giving clearance for exporter concerned as advance tax on income on account of such export at the rate of 10% of service charge or fees mentioned in clause (n) and clause (r) respectively, of section 19(2) of...

17D.Collection of tax on sale prices of goods or property sold by public auction

1[17D.Collection of tax on sale prices of goods or property sold by public auction-        For the purposes of making a collection of tax under section 53C of the Ordinance, every person making sale, by public auction 2[through sealed tender or otherwise], of any goods or property belonging to a person mentioned in that section shall collect before delivering the possession of the goods or the property, as advance tax from the auction purchaser 3[at the rate of 3%] of...

17E. Deduction of tax from payment to film actors and actresses

1[17E. Deduction of tax from payment to film actors and actresses.--        For the purposes of making of deduction of tax under section 53D of the Ordinance, every person responsible for making any payment (including a payment by way of an advance) to a film actor or actress on account of acting in any film, shall at the time of making such payment, deduct tax on the amount so payable at the rate of 5 percent. ------------------------------------------------------------------------...

17F. Deduction of tax from travel agency commission

1[17F. Deduction of tax from travel agency commission—       For the purpose of making a deduction of tax under section 52(1) of the Ordinance, every airline shall deduct or collect form every travel agent an amount calculated at the rate of 2[ 3 per cent] of the commission payable on the sale of ticket or receipt for carrying cargo.]] --------------------------------------------------------------------------------------------   1. Omitted by S.R.O. No 170-L/2001.dt....

17G. Deduction or collection at source from commission or fees

1 [17G. Deduction or collection at source from commission or fees,--       For the purpose of making a deduction or collection of tax under section  53E of the Ordinance, every person being a corporation, body or authority established by or under any law,  including  any  company  or  enterprise  owned,  controlled  or  managed  by  it,  or  a company registered under the Companies managed by it, or a company...

17H. Deduction of tax on interest on saving deposits, fixed deposits and term deposits

1[17H. Deduction of tax on interest on saving deposits, fixed deposits and term deposits.--       (1)   For the purposes of making deduction of tax under section 53F of the Ordinance, each branch of a scheduled bank including a co-operative bank shall deduct income tax on interest or share of profit on saving deposits or fixed deposits or term deposits at the time of credit or payment of the interest or the share of profit, whichever is earlier, and report the total...

17I. Collection of tax on transfer of property

1[17I. Collection of tax on transfer of property.--       (1)   For the purposes of collection of income tax under section 53H of the Ordinance, the Register,  the  Sub-Registrar  of  any  other  person  responsible  for  registering  any document of a [person], under the provisions of clause (b), (c) or (e) of sub-section (1) of section 17 of the Registration Act, 1908 (XVI of 1908), shall collect from the person...

17J. Collection of tax from exporters

1[17J. Collection of tax from exporters:--       For the purpose of making the collection of tax from exporters under section 53 (1) of the Ordinance, the bank through which the exporters receive payment on account of export of goods shall collect an amount at the rate 2[one-fourth of one per cent.] of the value of the exported goods as tax payale under the said section 53(1). Provided further that this rule shall not apply in the case of export of goods specified below:...

18. Issuance of certificate, etc. of tax deduction and collection.-

1[18. Issuance of certificate, etc. of tax deduction and collection.-  [Where any payment is made which constitutes the income of the payee classifiable under the head “Salaries”, not being salaries paid by the Government, the certificate of deduction of tax under section 58 shall be issued specifying the following information: (i) the name and address of the person or the authority paying such amount; (ii) the period for which the payment is made; (iii) Name and designation and...

19. Company to furnish a statement regarding payment of dividend

19. Company to furnish a statement regarding payment of dividend.--       (1)    An annual statement shall be furnished by the principal officer of company under section 110 of the Ordinance in respect of a dividend or aggregate dividends of the amount thereof exceeds on Taka in the case of a shareholder which is a company and in respect of a dividend or aggregate to dividends if the amount thereof exceeds 1[Taka 20,000] in the case of any other shareholder....

20. Statement regarding payment of interest other than interest on securities

20. Statement regarding payment of interest other than interest on securities.---       (1)   An annual statement shall be furnished under section 109 by the person responsible for paying interest not being interest on securities in respect of amounts of interest of aggregate interest exceeding taka   1[15,000] (2)   The annual statement under section 109 shall be in the following form and verified in the manner indicated thereon and shall...

21. Statement of deduction of tax under the head “Salaries

1[21. Statement of deduction of tax under the head 'Salaries' (1)Where a deduction is made under section 50 from an empoyee, not being a deduction by or on behalf of the Govermment, a monthly statement, in the proforma given below, shall be sent by the person making the deduction to the authorities mentioned in sub-rule (3) by the twentieth day of the month following the end of the month in which the deduction is made: Statement of Tax Deducted from salaries under section 50 of the Income...

22. Commissioner’s power to permit employer to deduct tax under the head “Salaries” in lump sum every month and submit yearly statement

22. Commissioner’s power to permit employer to deduct tax under the head “Salaries” in lump sum every month and submit yearly statement.--      In the case of income chargeable under the head “Salaries “ where deduction is not made by or on behalf of Government, the Commissioner may notwithstanding anything contained in rules 13  and  21(1),  permit  an  employer  to  pay  tax  on  the  income ...

23. Persons responsible for making payments under the head “Salaries”

23. Persons responsible for making payments under the head “Salaries”.--      (1)   In this rule, “prescribed officer” referred to in section 108 of the Ordinance, means:- (a)   Civil Audit Officers for all gazetted officers and others who draw their pay from audit Offices on separate bills, and also for all pensioners who draw their  pensions from   audit offices; (b)   Treasury Officers for all gazetted...

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                                                                                                                                                 ...

24. Return of income

1[24. Return of income.- (1) The return of the income required to be filed by an assessee under, the Ordinance shall be in the following form and verified in the manner indicated therein:     PART 1 Basic information 01 Assessment Year 2000- 02 Return submitted under section 82BB?(tick one) Yes  No 03 Name of the Assessee 04 Gender 05 Twelve-digit TIN o6 Old TIN 07 Circle o8 Zone 09 Resident Status (tick one ) Resident Non-resident 10 Tick on the box (es) below if you are: 10A gazetted...

38B. Procedure for spot assessment

1[38B. Procedure for spot assessment.— (1) An assessee, referred to in section 82D of the Ordinance, claiming adjustment for any tax deducted or collected under chapter VII of the Ordinance or having wholesale business or having initial capital investment exceeding 2[taka fifteen lac] 3[or carrying on profession as a lawyer or a order for a pereod exceeding ten years]  shall not be eligible for assessment under that section. (2) The Deputy Commissioner of Taxes, with the prior approval...

38A. Special provision for contractors

1[38A. Special provision for comtractors.- Where an assessee having no income other than income from supply of goods, execution of a contract or services rendered pays tax at the rate of 4 percent of total payment received by him and submits return showing income of an amount on which tax payable is equivalent to the so paid along with an option in writing that the amount of tax so paid is to be treated as his final liability, the return shall be accepted as correct and complete under section 82...