33A. House rent allowances receivable in cash. ---- Where the house rent allowance is receivable by the employee in cash, the amount, if any by which the house rent allowance so receivable exceeds fifty per cent of the basic salary or taka 1[25,000] per month, whichever is less, shall be included in his income. ----------------------------------------------------------------------------------------- 1.Subs. for"15000" by S.R.O. No. 268-L/IT/2013, dt: 30-07-2013 subsequently subs. for...

1[33D Conveyance provided for personal or private use.--- Where the conveyance is provided by the employer for the use of the employee partly or exclusively for personal or private purposes, there shall be included in the employee's income, an amount equal to 2[five per cent] 3[or 60,000, whichever is higher,] of the employee's basic salary.] ------------------------------------------------------------------------------ 1.Subs.by S.R.O.No.200-L/2000,dt. 03-07-2000. 2.Subs,for “Seven...

33E. Additional conveyance allowance: --- Where  any  allowance  is  receivable  by  an  employee  in  addition  to  the  perquisite mentioned in rule 33D, the whole amount of such allowance plus the amount determined under rule 33D shall be included in his income.

1[33F. 3 [Conveyance used partly for personal and partly for business purpose---- Where the conveyance is used by the employee partly for his personal and partly for business purpose, there shall be included in his income, and amount equal to five per cent of the employee’s basic salary. ] --------------------------------------------------------------------------- 1.Omitted by S.R.O.No.200-L/2000,dt.03-07-2000  

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 ...

33H Entertainment allowance.---- Where any amount is payable to the employee by way of entertainment allowance, the whole of the amount so payable shall be included in his income. No addition on this account shall, however, be made if free tea, coffee, beverages or the like thereof are provided at the office premises during   the course of work.

1[33I. Medical expenses.--- Where  any  amount  is received or receivable by the  employee  by  way  of  hospitalisation  or  medical expenses or medical allowance,, the amount, if any, so receivable or received exceeds ten percent of the basic salary or taka 2[1,20,000] annually, whichever is less, shall be included in his income.] 3[Provided that- (a)medical expenses or medical allowance not exceeding taka ten lakh received or receivable by an employee...

1[33J. Other benefits.---- Where any benefit or annuity not covered by the provisions of rule 33A to rule 33I is provided to the employee, the members of his household or his dependants, there shall be included in his income an amount equal to the amount which would have been expended by the employee in obtaining such benefit or annuity from an independent source in the same or near locality, had it not been so provided, as reduced by the amount, if any, expended wholly, necessary and exclusively...

34. Computation of income of a person residing outside Bangladesh.---       In any case in which the Deputy Commissioner of Taxes is of the opinion that the actual amount of the income, profits or gains accruing or arising to any person residing out of Bangladesh whether directly  or indirectly through or from any business connection in Bangladesh or through or from any property in Bangladesh or   through or   from any asset or source of  ...

35. Computation of income from transactions with non-residents.---        The profits derived from any business carried on in the manner referred to in section 104 of the Ordinance, may be determined for the purpose of assessment to tax according to rule 34

36. Application for refund -       An application for a refund of tax under section 150 of the Ordinance shall be made in the following form:- Application for Refund of Income Tax I,.................................................. .of  ...................................................... .   hereby declare that my total income computed in accordance with the provisions of the Income Tax Ordinance, 1984,   during   the  ...

37. Recognition of association of accountants, registration of income tax practitioners, etc., by the Board.----      1[(1)   The following bodies are recognised by the Board as association of accountants for the  purposes of section 174(2)(e) of the Ordinance:- (a) Institute of Chartered Acountants of Bangladesh. (b) Institute of Cost and Management Accountant of Bangladesh.] (2)    For registration of a person as income tax practitioner by the Board...

1[37A. Form for publishing list of highest taxpayers.-----      The Board may, at any time, with the prior consent of the concerned taxpayers, publish a list of highest tax payers in respect of any financial year in the following form : List of highest taxpayers in respect of financial year ... a. Individuals Name and Address of the             Taxpayer's identification number       ...

1[38. Procedure for self-assessment:---       (1) Where an assessee, not being a company, as defined in clause (20) of section 2 of the Ordinance, files a return under section 83A of the Ordinance of his total income and such return:   (a) describes “self-assessment” as superscribed on the top of the return form; (b) is filed on or before the date specified in 2[sub-section (2)(c)] of section 75 of the Ordinance; (c) does not show income below taxable...

39. Computation of Income of contractor, etc., of an Oil company residing out of Bangladesh.---        (1)   Any person who resides out of Bangladesh and carries on business in Bangladesh in any year under an agreement as a contractor to an oil company or as a subcontractor to the contractor to an oil company may exercise an option in writing before the Deputy Commissioner of Taxes for ascertainment,...

1[40A. Form of application for accelerated depreciation allowance under paragraph 7A(2)(a) of the Third Schedule to the Ordinance.— (1) The application for accelerated depreciation allowance referred to in paragraph 7A(2)(a) of the Third Schedule to the Ordinance shall be made and verified in the following form, namely:- From of application for accelerated depreciation allowance under paragraph 7A(2)(a) of the Third Schedule to the Income-tax Ordinance 1984 (XXXVI of 1984) (i) Name of the company:...

40. Form of application for accelerated depreciation. ---        (1)    The application for accelerated depreciation referred to in paragraph  7(2)(d) of the Third Schedule to the Ordinance shall be made and verified in the following form:- Form of application for accelerated depreciation under paragraph 7(2) (d) of the Third Schedule to the Income Tax Ordinance, 1984. Part A-Particulars- (i)   Name of the company: (ii)  ...

41. Particulars for depreciation allowance.---        For the purpose of paragraph 2(3)(a) of the Third Schedule to the Ordinance, the particulars to be furnished shall be in the following form:- Particulars for depreciation allowance Section A.  SL. No. Description of building, machinery, plant or furniture. Written down value as at the beginning of the accounting period Capital expenditure during the year on additions alternations improvement and extensions....

42. Purchase of capital asset by Government.----        The  manner  to  be  followed  in  connection  with  purchase  of  a  capital  asset  by  the Government under section 32(4) of the Ordinance, shall be as follows :- (1)   Where the Deputy Commissioner of Taxes has reason to believe that any immovable property is being transferred by a person (hereinafter referred to as the transferor)...

43. Application for recognition of a provident fund.---        (1)   An application for recognition shall be made by the employer maintaining the fund for which recognition is sought and shall be accompanied by the following documents,namely:- (a)   the trust deed in original with one copy thereof, the latter to be retained by the Commissioner; and (b)   the rules of the fund: Provided that if the original of the trust deed cannot conveniently...