Rules

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25AAAA. Statement of assets and liabilities for individual having income not exceeding taka three lakh from business or profession

25AAAA. Statement of assets and liabilities for individual having income not exceeding taka three lakh from business or profession.- The statement to be furnished as required under section 75(2)(d) and 80 of the Ordinance shall be in the following form and shall be verified in the manner indicated therein: Statement under sections 75(2)(d) and 80 of the Income Tax Ordinance, 1984 (XXXVI of 1984) of assets, liabilities and expenses of self, spouse, minor children or dependants and assets and transferred...

25AA. Declaration under section 19A for special tax treatment

25AA. Declaration under section 19A for special tax treatment. The declaration to be furnished as required under section 19A of the Income tax Ordinance, 1984 shall be in the following manner:- (1) Name and address of the assessee:…………………….. (2) TIN:…………………. (3) Name of the (a) Circle…………….. (b) taxes Zone………… (4) Name of the industrial...

[25AAA. Statement of assets and liabilities for individual having income from salary

[25AAA. Statement of assets and liabilities for individual having income from salary. The statement to be furnished as required under section 75(2)(d) and 80 of the Ordinance shall be in the following form and shall be verified in the manner indicated therein: Statement under sections 75(2)(d) and 80 of the Income-tax Ordinance, 1984 (XXXVI of 1984) of assets, liabilities and expenses of self, spouse, minor children or dependants and assets and transferred as on ……………………...

25A. Statement of individual regarding particulars of life style

1[25A. Statement of individual regarding particulars of life style.- [The statement required to be furnished under sub-section (2) of section 80 shall be in the following form and verified in the manner indicated therein: National Board of Revenue                                                                                                                            ...

25. Statement of assets and liabilities.

1[25. Statement of assets and liabilities.--- [The statement required to be furnished under sub-section (1) of section 80 shall be in the following form and verified in the manner indicated therein: National Board of Revenue                                                                                                                                                          ...

26. Notice of demand

1[26. Notice of demand. The notice of demand under suction 135(1) of the Ordinance shall be in the following form and shall be accompanied by the tax/refund computation form appended hereto: Provided that the tax/refund computation form need not accompany the notice of demand in cases where a penalty or interest has been levied subsequent to the assessment order and it is not practicable to include the amount of the same in the tax/refund computation form. 2[Notice of Demand/Refund under section...

26A. Mode of payment of tax by the assessee

26A. Mode of payment of tax by the assessee:-- 1[(1) All payments of tax under sections 64,70,73,74,82D,83(2),84,89(3),107(2)(a),120,121(4)(a),123,124,125,126,127,128,129,135 (2),137(1),154(1),158(5),160(1) and any other payments relating to the proceedings under this Ordinance shall be 2[made by (a) pay order or demand draft or account payee cheque of a scheduled bank issued in favour of the Deputy Commissioner of Taxes of the concerned taxes circle:or (b) electronic payement (e-payement)]:  ...

27. Form of appeal to the Appellate Joint Commissioner

[27. FORM OF APPEAL TO THE APPELLATE JOINT COMMISSIONER ;- Form for drawing up of appeal and verification thereof under section 154 (1) shall be as follows: FORM OF APPEAL TO THE APPELLATE JOINT COMMISSIONER OF TAXES IN THE OFFICE OF THE APPELLATE JOINT COMMISSIONER OF TAXES, .RANGE................................ ...ZONE..... Circle of Assessment Name of the Appellant and, in the case of a firm, also the names of its partners. Income year Assessment year Deputy Commissioner of Taxes passing the...

27A. Form of appeal to the Commissioner (Appeals)

1[27A. Form of appeal to the Commissioner (Appeals).-- Form for drawing up of appeal and verification thereof under section 154(1) shall be as follows:   FORM OF APPEAL TO THE COMMISSIONER OF TAXES (APPEALS) IN THE                    OFFICE OF THE COMMISSIONER OF TAXES (APPEALS)                                            ...

27B. Form of application to the taxes setlement commission

1[27B. Form of application to the taxes setlement commission.. --- Form of application and verification thereof under section 152D shall be as follows :- FORM OF APPLICATION TO THE TAXES SETTLEMENT COMMISSION IN THE               OFFICE OF TAXES SETTLEMENT COMMISSION... *No................................ .. of . . . Circle of Assessment. Name of the applicant. Income Year. Assessment year. If the applicant is a Company, the amount...

28. Form of appeal to the Appellate Tribunal

28. Form of appeal to the Appellate Tribunal. -- Form of appeal and verification thereof under section 158(5) shall be as follows:- Form of appeal to Taxes Appellate Tribunal In the Taxes Appellate Tribunal, ... No. .................................. . of                                                                             ...

29. Form of application for reference to high Court Division

29. Form of application for reference to high Court Division        An application for reference to the High Court Division under section 160(1) shall be in the following form:- FORM OF APPLICATION FOR REFERENCE UNDER SECTION 160(1). IN THE SUPREME COURT OF BANGLADESH, HIGH COURT DIVISION, DHAKA                                                                               ...

30. Determination of income from business when such income is also partially agricultural

30. Determination of income from business when such income is also partially agricultural.--- In the case of Income which is partially “ agricultural income” and partially income from “business”, in determining that part of income which is from “ business”, the market value of any agricultural produce which has been raised by the assessee or received by him in kind and which has been utilised as raw material in such business or the sale proceeds of which ...

30A. Determination of income from transfer of export quota of garments

1[30A. Determination of income from transfer of export quota of garments. ---        For the purposes of sub-section (23) of section 19 of the Ordinance, an amount equal to 3% of the export value of the garments exportable against the export quota transferred by an assessee shall be deemed to be his income for the income year during which the transfer took place.] ------------------------------------------- 1.Ins.by S.R.O. No. 121-I/94, dated 27/04/1994.

31. Computation of income derived from the sale of tea

31. Computation of income derived from the sale of tea.--- Income derived from the sale of tea grown and manufactured by the seller in Bangladesh shall be computed as if 40% of such income was derived from business and 60% of such income was derived from agriculture: Provided that in computing such income from business an allowance shall be made in respect of the cost of planting bushes in replacement of bushes that have died or become permanently useless in an area already planted, unless such...

32. Computation of income derived from the sale of rubber

32. Computation of income derived from the sale of rubber.---  Income derived   from   the   sale   of   rubber   grown   and   manufactured   by   the   seller   in Bangladesh shall be computed as if 40% of such income was derived from business and 60% of such income was derived from agriculture.   1 [Provided that in computing such income an allowance shall be made in...

33. Valuation of perquisites, allowances benefits

1[33. Valuation of perquisites, allowances benefits.-- (1)   For the purpose of computing the income chargeable under the head “salary”, the value          of  perquisites,  allowances  and  benefits  includable  in  the  said  income  shall  be          determined in accordance with the   provision of the rule 33A to rule 33J, whichever...

33B. Rent free accommodation

1[33B. Rent free accommodation.--- (1) Where the employee is provided with rent free accommodation, the rental value of the         accommodation  or  twenty  five  per  cent  of  the  basic  salary  of  the  employee,         whichever is less, shall be included in his income. (2) Where the accommodation is provided to the employee at a concessional rate, the            ...

27C. Form of application for Alternative Dispute Resolution

1[27C. Form of application for Alternative Dispute Resolution.- Form for drawing up of application and verification thereof under section 152H(4) shall be as follows;                           FORM OF APPLICATION FOR THE ALTERNATIVE DISPUTE RESOLUTION                                    ...

33C. Conveyance allowance receivable in cash with no conveyance facility.

33C. Conveyance allowance receivable in cash with no conveyance facility.--- Where no conveyance is provided by  the employer and the conveyance allowance is receivable by the employee in cash, the allowance so receivable in    excess of    Taka 1[30,000] shall be included in his income. ------------------------------------------------------------------- 1.Subs. for "24000" by S.R.O. No. 268-L/IT/2013, dt: 30-07-2013