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cieZx 3,00,000/- UvKv ch gvU Avqi Dci .... 20%
Aewk gvU Avqi Dci ...................................... 25%
2
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4
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c`vb Kij Ki nvi
37.5%;
wbavwiZ mgqi ga
jfvsk c`vb bv Kij
Ki nvi 37.5%|
evsK, exgv, A_jMxKvix cwZvb 42.5%
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nj Ki nvi 40%|
gvevBj dvb AcviUi Kvvbx 45% b~bZg 10% kqvi
6
cyuwRevRvi nvi Kiv
nj Ki nvi 40%|
ZvQvov Kvb Kvvbx KZK cv jfvsk Avqi AvqKii nvi 20%|
A_ AvBb, 2013 Abyhvqx 1 RyjvB, 2013 ZvwiL Avi Ki
ermii Rb AvqKii nvi |<|f-:: G `Lvbv nqQ|
> |<+< <|-, :o =< <|<| 16CCC=< t|<- `|+<
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AvqKi Aav`ki 16CCC avivq Kvvbxi cvkvcvwk dvgi
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Ze h dvgi gvU cvw 50 j UvKvi AwaK ne aygv m
dvgi B GB b~bZg Ki c`vbi weavb chvR ne|
gvU cvw ejZ D avivi evLvq ewYZ Mm cvwKB eySve|
2013-2014 Ki eQi _K G weavb chvR ne|
|<+< <|-, :o + <|<| 19BBBBB =< |-< `|<||+
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A_ AvBb, 2013 Gi gvag AvqKi Aav`k, 1984 G bZzb
aviv 19BBBBB mwbek Kiv nqQ| G avivi weavb Abyhvqx
GKRb Ki`vZv hw` AvevwmK cqvRb evox ev GvcvUgU
q/wbgvY wewbqvM Kib Ges mswk evox ev GvcvUgUi
cwigvci Dci wbw` nvi Ki c`vb Kib Zvnj Ki wefvM KZK
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7
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Kvb Ki`vZv hw` BZvc~e `ki h Kvb wmwU Kcvikb
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H Ki`vZvK evox ev GvcvUgU q/ wbgvY wewbqvMi
Dciv mviYx Abyhvqx c`q Kii AwZwi 20% Ki
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+-|< : Rbve we Avjg XvKv wmwU Kcvikb GjvKvq
GKwU GvcvUgU Gi gvwjK| wZwb 2012-2013 Avq eQi
XvKvi evwiaviv GjvKvq 190 eMwgUvi AvqZb wewk Aviv
GKwU GcvUgU q KiQb| wZwb 2013-14 Ki eQi GB
9
wewbqvM 19BBBBB avivq NvlYv KiZ PvBj ZuvK Ki
gvgjv wbwi c~eB wbgic AsKi Ki cwikva KiZ ne t
XvKvi evwiavivq AewZ 190 eM wgUvi wewk GcvUgUi wecixZ cwZ
eM wgUvi Kii nvi 5000 UvKv
190 eM wgUvi AvqZbi GcvUgU q wewbqvM eve` Kii cwigvY
`vovq- 190 eMwgUvi X 5000 UvKv = 9,50,000 UvKv
wZwb BZvc~e GKwU GvcvUgUi gvwjK weavq ZuvK Aviv 20%
AwZwi Ki c`vb KiZ ne| dj 19BBBBB avivq
GvcvUgUi wewbqvM c`kb KiZ PvBj ZuvK AwZwi 1,90,000
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q ZvuK gvU Ki c`vb KiZ ne ( 9,50,000 UvKv + 1,90,000
UvKv ) = 11,40,000 UvKv|
Aea Dcvq ev Aciva msNUbi gvag AwRZ A_
G wewbqvM Kiv hve bv|
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10
Kvb Ki gvgjv hw` GKevi wbw nq hvq Zvnj cieZxZ
Kvb Kvhgi (hgb 93 aviv, 120aviv, 156 aviv, 159
aviv ev Ab Kvb avivi Aaxb Pvjy Kvhg) gvag Ki gvgjv
cybtwbwi c~e 19BBBBB avivq wewbqvM c`kbi
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<<| <| |< |< + |# | <|<- - -+|--<|
< |< |<<|-< Amortization =< |<<|- t<|-
`Section 29(1)(viiia)/ Third Schedule Para 10A]:
A_ AvBb, 2013 Gi gvag AvqKi Aav`k, 1984 Gi aviv
29 Gi Dc-aviv (1) G GKwU bZzb KR (viiia) Ges Third
Schedule G GKwU bZzb Para 10A mshvRb Kiv nqQ| bZzb
mshvwRZ GB aviv I KR Abyhvqx Kvb AvevwmK Ki`vZv Kvvbx
hw` jvBm wd eve` Kvb A_ c`vb Ki Zvnj D wd eve` c`
A_ eemv ev ckvi Avq nZ weqvRb KiZ cvie|
-< <|++ = |<<|-< <|f |-+< :
`yB ev ZZvwaK eQii Rb eemv cwiPvjbvi c`
jvBm wd Gi Rb G weavb chvR ne|
hZ eQii Rb jvBm c`vb Kiv ne ZZ ermii
AbycvZ gqv`Kvj ch cZK ermi mgvb nvi LiP
Abygv`b hvM ne|
Third Schedule Gi Para 10A Gi evLv Abyhvqx
Kej gvevBj dvb AcviUi KZK c` Spectrum
Assignment Fee Gi B G weavb chvR ne|
11
1 RyjvB, 2012 ev ZrcieZx mgq c` jvBm wd Gi
G weavb chvR ne|
c |<+< <|-,:o =< <|<| 44 `|<|-<| <<|+ -1|++ =<
t|<- :
A_ AvBb, 2013 Gi gvag AvqKi Aav`k, 1984 Gi 44
avivi Dcaviv (2) Gi KR (b) Ges Dcaviv (3) Gi KR (a) G
mskvabx Avbv nqQ| KqKwU wbavwiZ LvZ wewbqvMi cwZ
GKRb evsjv`kx wbevmx/Awbevmx ew Ki`vZv wewbqvM RwbZ h
AvqKi iqvZ cq _vKb Zvi nvi I mevP Abygv`bhvM mxgv
wbgic mskvab Kiv nqQ t
KiiqvZhvM wewbqvM mxgv mevP 1 KvwU UvKv _K ewaZ
Ki 1 KvwU 50 j UvKv Kiv nqQ|
KiiqvZhvM wewbqvM mxgv gvU Avqi 20% Gi j
30% wewbqvM mxgv cybtwbaviY Kiv nqQ|
Abygv`bhvM wewbqvMi Dci 10% Gi j 15% nvi
wewbqvM RwbZ Ki iqvZ myweav c`vb Kiv nqQ|
+-|<-o: :
Rbve Avi Avwgb GKRb eZbfvMx Ki`vZv| 2013-2014 Ki eQi Zvui
gvU Avq 5,50,000/-UvKv| Abygvw`Z fwel Znwej wbqvMKZvi Puv`v
36,000/-UvKv Ges wZwb wbR fwel Znwej Puv`v c`vb KiQb 36,000/-
UvKv| GQvov weeP 2013-2014 Ki eQii Rb wZwb 1,00,000/- UvKv
mqc q wewbqvM KiQb| wZwb eZb LvZi Avqi wecixZ Drm
AvqKi cwikva KiQb 11,000/- UvKv| Zuvi wewbqvM iqvZ Ges c`q
AvqKii cwigvY wbict
gvU Avq 5,50,000/-UvKv
gvU Avqi Dci AvivchvM Ki 34,500/- UvKv
ev`t wewbqvMRwbZ Ki iqvZ
12
gvU Avq 5,50,000/-UvKv
(-) fwel Znwej wbqvMKZvi Puv`v 36,000/- UvKv
wbqvMKZvi Puv`v eZxZ Avq 5,14,000/-UvKv
5,14,000/- UvKvi 30% = 1,54,200/-UvKv
cKZ wewbqvM
fwel Znwej Puv`v 36,000/-X 2 = 72,000/-UvKv
mqc wewbqvM = 1,00,000/-UvKv
cKZ wewbqvM = 1,72,000/-UvKv
myZivs Ki iqvZi Rb Abygv`bhvM wewbqvMi
cwigvb `uvovq-
gvU Avqi 30% wnme 1,54,200/-UvKv, cKZ
wewbqvM 1,72,000/-UvKv Ges mevP wewbqvM mxgv
1,50,00,000/-UvKv, Gi ga hwU Kg A_vr G
1,54,200/-UvKv| dj AvqKi iqvZi cwigvY `uvovq
1,54,200/-UvKvi 15% 23,130/-UvKv
c`q Ki 11,370/-UvKv
eZb _K Drm KwZZ Ki 11,000/-UvKv
Aewk c`q Ki 370/-UvKv
+-|<-o> :
Rbve cvgvwYK Gi 2012-13 Avq eQi Mn mw LvZ Avqi cwigvY
5,00,000/- UvKv| Zuvi Ab Kvb Avqi Drm bB| weeP eQi wZwb
8,000/-UvKv AwMg Ki cwikva KiQb| GQvovI wZwb Rxeb exgvi wKw
cwikva KiQb 25,000/-UvKv Ges mqc q wewbqvM KiQb
1,00,000/- UvKv| Zuvi wewbqvM iqvZ I c`q AvqKii cwigvY wbict
gvU Avq 5,00,000/-UvKv
gvU Avqi Dci AvivchvM Ki 28,000/- UvKv
ev`t wewbqvMRwbZ Ki iqvZ
Rxeb exgvi wKw c`vb 25,000/-UvKv
mqc wewbqvM 1,00,000/-UvKv
cKZ wewbqvM = 1,25,000/-UvKv
myZivs Ki iqvZi Rb Abygv`bhvM wewbqvMi
cwigvb `uvovq-
13
gvU Avqi 30% wnme 1,50,000/-UvKv, cKZ
wewbqvM 1,25,000/-UvKv Ges mevP wewbqvM mxgv
1,50,00,000/-UvKv, Gi ga hwU Kg A_vr G
1,25,000/-UvKv | dj AvqKi iqvZi cwigvY `uvovq
1,25,000/-UvKvi 15% 18,750/-UvKv
c`q Ki 9,250/-UvKv
64 avivq AwMg Ki c`vb 8,000/-UvKv
Aewk c`q Ki 1,250/-UvKv
wewbqvM iqvZ msv G weavb 2013-14 Ki eQi _K
chvR ne|
e |<+< <|-,:o =< <|<| 46B `| |+|-< +< <+|
t| =< t|<-:
AvqKi Aav`ki 46B avivq Ki AeKvki gqv` Ryb,
2013 G DxY nIqvq we`gvb 46B avivq wbic mskvab Kiv
nqQt
30 Ryb, 2015 ch cwZwZ wk cwZvbi Ki
AeKvki myweav AevnZ _vKe|
c~ei gZ XvKv, MvRxcyi, bvivqbM I PMvg Rjvq cwZwZ
Kvb wk cwZvbi G Ki AeKvk myweav chvR ne
bv| Ze XvKv, MvRxcyi, bvivqYM ev PMvg Rjvq AewZ
Re mvi ev cUv KwgKvj wk Ki AeKvk myweav cvwi hvM
ej MY ne|
XvKv I PMvg wefvM (Dciv Rjvmn wZb cveZ Rjv
ev`) cwZwZ wk cwZvb 5 eQii Rb G avivi AvIZvq
cvc eQiIqvix Ki AevnwZi nvi wbgic cybwebvm Kiv
nqQt
+< <||+< +<+| <||+< |<
c_g I wZxq eQi Avqi 100%
ZZxq eQi Avqi 60%
PZz_ eQi Avqi 40%
14
cg eQi Avqi 20%
ivRkvnx, Lyjbv, wmjU I ewikvj wefvM Ges wZb cveZ Rjvq
cwZwZ wk cwZvb 7 eQii Rb G avivi AvIZvq cvc
eQiIqvix Ki AevnwZi nvi wbgic cybwebvm Kiv nqQt
+< <||+< +<+| <||+< |<
c_g I wZxq eQi Avqi 100%
ZZxq eQi Avqi 70%
PZz_ eQi Avqi 55%
cg eQi Avqi 40%
l eQi Avqi 25%
mg eQi Avqi 10%
cwiewZZ weavbvejx 1 RyjvB, 2013 ev ZrcieZxZ evwYwRK
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17
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18
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19
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20
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21
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22
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24
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25
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26
1 RyjvB, 2013 ev ZrcieZxZ `vqiKZ idvi gvgjvi
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27
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Paragraph 11A, 35, 39 I 42 mskvabi gvag-
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28
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2015 ch ew Kiv nqQ| G weavbi dj 1 RyjvB,
2013 _K 30,Ryb 2015 ch gqv` D~ Z Avq Ki
AevnwZ cv ne| G msv Abvb kZ c~ei bvq
AcwiewZZ _vKe|
(2) AvqKi Aav`ki Sixth Schedule Gi Part B Gi
Paragraph 10 Gi clause (1) Gi sub-clause (b)
mskvabi gvag-
AvBwmwe I AvBwmwei mvewmwWqvix Kvvbxi cvkvcvwk Kvb
Avw_K cwZvb KZK BmyKZ BDwbU mvwUwdKU I wgDPzqvj
dv wewbqvMKZ A_I wewbqvMRwbZ Ki iqvZ
(Investment Tax Credit) Abygv`bi Dchy MY Kiv
nqQ | 2013-2014 Ki eQi _K G weavb chvR
ne|
>c |<+< <|-,:o =< <|< t|<-|+ :
(K) A_ AvBb, 2013 Gi gvag kqvii wcwgqvg g~ji Dci Ki
avh msv AvqKi Aav`ki 16E aviv wejvc Kiv nqQ| GKB
fve G msv Drm Ki KZbi aviv 53L wejvc Kiv nqQ| G
welqi mv_ mswk aviv 49 Gi Dc-aviv (1) Gi KR (zu) Ges
aviv 82C Gi Dc-aviv (2) Gi KR (r) wejy Kiv nqQ|
(L) Kvgj cvbxq Gi v/evivji wecixZ Drm Ki msMni
bZzb aviv 52S mwbewkZ nIqvi cvcU aviv 49 Gi Dc-aviv
(1) Gi KR (zz) G Kvgj cvbxq Drcv`bKvixK Af~ Kiv
nqQ|
(M) wmAvBwmi mvsMVwbK KvVvgvi cwieZb RwbZ KviY
mvgmc~Yfve AvqKi Aav`ki 124 avivi Dc-aviv (2) Gi
29
proviso Gi Deputy Director General c`exi cwieZ
Director General c`ex cwZvwcZ nqQ|
>e +< <||+ t| +|+< |- :
(K) | |+ -<< |<+<< |<:
we`gvb weavb Abyhvqx cvURvZ `e Drcv`b wbqvwRZ Kvb
wki Avqi 15% nvi Ki AvivwcZ nq| G weavbi
gqv` 30 Ryb, 2013 Gi cwieZ 30 Ryb, 2015 ch ew Kiv
nqQ| G j Gm,Avi,I bs 206-AvBb-AvqKi/2013,
ZvwiL: 1 RyjvB, 2013 Rvix Kiv nqQ| Gi gvag cvcb
Gm,Avi,I bs 206-AvBb/AvqKi/2008 ZvwiL: 30 Ryb 2008
mskvab Kiv nqQ (|<|f-: )
(L) +| +|-- +|+< |+< |<+<< |<:
we`gvb weavb Abyhvqx m~ Zv Drcv`b, m~ Zv WvBwqsmn KwZcq
LvZi Avqi 15% nvi Ki AvivwcZ nq| G weavbi
gqv` 30 Ryb, 2013 Gi cwieZ 30 Ryb, 2015 ch ew Kiv
nqQ| G j Gm,Avi,I bs 207-AvBb-AvqKi/2013,
ZvwiL: 1 RyjvB, 2013 Rvix Kiv nqQ Ges cvcb Gm,Avi,I
bs 207-AvBb/AvqKi/2008 ZvwiL: 30 Ryb 2008 mskvab
Kiv nqQ (|<|f->)|
(M) + |+|<, <||- < |+|< |+v |<< +< c |<
+<|<|:
Gm,Avi,I bs 238-AvBb-AvqKi/2011, ZvwiL: 6 RyjvB,
2011 Gi gvag 1 RyjvB, 2011 _K 30 Ryb 2013 ch
grm Lvgvi Ges Mevw` ci Lvgvimn KwZcq wbw` LvZi
AwRZ Avqi Dci 5% Ki Avivcbi weavb wQj| D Gm,
Avi, I Gi gqv` cybivq ew bv Ki bZzbfve Aviv wKQz
LvZK Af~ Ki 1 RyjvB, 2013 nZ 30 Ryb, 2015 ch
30
mgqKvj KwZcq wbw` LvZ nZ AwRZ Avqi Dci 3% Ki
Avivcbi weavb Ki Gm,Avi,I bs 208-AvBb-AvqKi/2013,
ZvwiL: 1 RyjvB, 2013 Rvix Kiv nqQ| LvZjv wbgic t
grm Lvgvi;
pelleted poultry feed Drcv`b;
gvQ, wPswo I Mevw` ci pelleted feed Drcv`b;
exR Drcv`b;
vbxqfve Drcvw`Z exR wecYb;
Mevw` ci Lvgvi;
`y Ges `yRvZ `ei Lvgvi;
evO Drcv`b Lvgvi;
D`vb Lvgvi cK (horticulture);
ZuZ MvQi Pvl;
ggvwQ Pvl cK;
ikg wUcvKv cvjbi Lvgvi;
QvK (mushroom) Drcv`b Lvgvi; Ges
dzj I jZvcvZvi Pvl (floriculture) |
1 RyjvB, 2013 _K 30 Ryb, 2015 ch Dciv LvZ
AwRZ Avqi Dci ew, Kvvbx wbwekl mKji Dci
cvcb Abyhvqx 3% Ki AvivwcZ ne| A_vr 2014-2015 Ki
eQi _K 3% nvi Ki AvivwcZ ne (|<|f-)
DjL, D LvZjvi ga pelleted poultry feed
Drcv`b nZ AwRZ Avqi Dci BZvc~e mvaviY nvi Ki
AvivwcZ nZv|
(<) =++ <| < +||+|-|< =+< |<+ +|< +|< <| |<
|- -<|<- +| -< |<+<< |< <|+:
31
gvUi Kvi, Rxc ev gvBvevmi gvwjKMbK Mvox iwRkb
ev wdUbm bevqbKvj wbavwiZ nvi AvqKi cwikva KiZ nq|
Gm,Avi,I bs-220-AvBb/AvqKi/2012ZvwiLt 27 Ryb, 2012
Gi gvag G msv c`q AvqKii nvi wbgic cybwbaviY Kiv
nqwQj, hv GLbI we`gvb AvQ t
|++
-t
|$|< << -< |<+<< |<
(K) 1500 wmwm ch cwZwU gvUiKvi Gi Rb UvKv 15,000.00
(L) 2000 wmwm ch cwZwU gvUiKvi Gi Rb UvKv 30,000.00
(M) 2000 wmwmi Dci cwZwU gvUiKvi Gi Rb UvKv 50,000.00
(N) 2800 wmwm ch cwZwU Rxc Gi Rb UvKv 60,000.00
(O) 2800 wmwmi Dci cwZwU Rxc Gi Rb UvKv 1,00,000.00
(P) gvBvevm cwZwUi Rb UvKv 15,000.00
Gm,Avi,I bs-209-AvBb/AvqKi/2013 ZvwiLt 1 RyjvB,
2013 Gi gvag Gm, Avi, I bs 187-AvBb/2009 ZvwiLt 1
RyjvB, 2009 AwaKZi mskvab c~eK GKK ev h_ gvwjKvbvq
GKi AwaK gvUi Kvi ev Rxc ev gvBvevm _vKj, wZxq ev
Z`~a Mvoxi cwZwUi Rb Dciv wbavwiZ nvii AwZwi
50% nvi AvqKi c`vbi weavb Kiv nqQ (|<|f-)|
1 RyjvB, 2013 _K G weavb chvR ne|
D`vniY-1 t Rbve jwZdi GKwU 2000 wmwm gvUi Kvi _vKv
Aevq wZwb GKwU 2800 wmwm Rxc q KiQb| Zuvi GKK
bvg GKvwaK Mvox _vKvq Mvox `yBwUi wdUbm bevqbKvj ZuvK
2000 wmwm gvUi Kvii Rb 30,000/-UvKv Ges 2800 wmwm
Rxci Rb ( 60,000/-+30,000/-) = 90,000/- A_vr `ywU
Mvoxi Rb gvU ( 30,000/-+ 90,000/-) = 1,20,000/- UvKv
AvqKi c`vb KiZ ne|
32
D`vniY-2 t Rbve Zvnwg` I wgmm Zvnwg`i h_ bvg GKwU
2000 wmwm gvUi Kvi _vKv Aevq wgmm Zvnwg` wbR bvg
Aviv GKwU 2000 wmwm gvUi Kvi q KiQb| wgmm
Zvnwg`i h_ I GKK bvg GKvwaK Mvox _vKvq Mvox `yBwUi
wdUbm bevqbKvj h_ gvwjKvbvaxb 2000 wmwm gvUi Kvii
Rb 30,000/-UvKv Ges GKK gvwjKvbvaxb 2000 wmwm gvUi
Kvii Rb ( 30,000/-+15,000/-) = 45,000/-UvKv A_vr
`ywU Mvoxi Rb gvU ( 30,000/-+ 45,000/-) = 75,000/-
UvKv AvqKi c`vb KiZ ne|
(s) |<|- <|| t-< |<< +< +<|<|:
`ki wewfb evwYR msMVb ev ewYK mwgwZ ev wk mwgwZi
Avqi Dci Kivivc msv cvcb bs Gm.Avi.I. bs-216-
AvBb/AvqKi/2012, ZvwiLt 27 Ryb, 2012 iwnZg bZzb
Gm.Avi.I. bs-210-AvBb/AvqKi, ZvwiLt 1 RyjvB, 2013 Rvix
Kiv nqQ| Gi gvag G mKj msMVbi my` ev gybvdv Avq Ges
eemv Avq eZxZ Abvb mKj AvqK Kigy Kiv nqQ| Gi
dj G mKj msMVbi aygv my` ev gybvdv Avq Ges eemv Avq
_vKj Zvi Dci chvR nvi Ki c`vb KiZ ne (|<|f-c)
1 RyjvB, 2013 _K D~Z Avqi A_vr 2014-
2015 Ki eQi _K G cvcbi weavb chvR ne|
Abw`K 2013-2014 Ki eli Rb evwYwRK
msMVbjvi Avqi Gm.Avi.I. bs-216-AvBb-
AvqKi/2012, ZvwiLt 27 Ryb, 2012 Gi weavb chvR
ne|
() |# |<|< -|<- +|-1|-|< |< t
+<++ cvcb Gm, Avi, I bs 235-AvBb/AvqKi/2011,
ZvwiLt 6 RyjvB, 2011 Gi gvag Gm,Avi,I bs 188-
AvBb/AvqKi/2009 ZvwiL: 01/07/2009 G Gi gqv` 30
33
Ryb, 2012 Gi cwieZ 30 Ryb, 2013 ch ew Kiv
nqwQj| GB gqv` cieZxZ ew bv Ki Z`j KqjvwfwK
we`yr Drcv`bKvix Kvvbx eZxZ Abvb we`yr Drcv`bKvix
Kvvbx Ges KqjvwfwK we`yr Drcv`bKvix Kvvbxi Rb
`ywU c_K Gm,Avi,I Rvix Kiv nqQ, hv wbgict
(1) KqjvwfwK we`yr Drcv`bKvix Kvvbx eZxZ Abvb
we`yr Drcv`bKvix Kvvbx t Gm,Avi,I bs 211-
AvBb/AvqKi/2013 ZvwiLt 1 RyjvB, 2013 Gi
gvag KqjvwfwK we`yr Drcv`bKvix Kvvbx
eZxZ Abvb cvBfU cvIqvi Rbvikb Kvvbxi
aygv we`yr Drcv`bi wecixZ Ki AevnwZ myweav
cvwi Abvb kZi m 31 wWm^i 2014 Gi
ga evwYwRK Drcv`b ii kZ Avivc Kiv nqQ|
A_vr KqjvwfwK we`yr Drcv`bKvix Kvvbx eZxZ
Acivci cvBfU cvIqvi Rbvikb KvvbxK Ki
AevnwZi myweav cZ nj 31 wWm^i, 2014 Gi
ga evwYwRK Drcv`b i KiZ ne (|<|f-e)
(2) KqjvwfwK we`yr Drcv`bKvix Kvvbx t Gm,Avi,I
bs 213-AvBb/AvqKi/2013 ZvwiLt 1 RyjvB, 2013
Gi gvag KqjvwfwK we`yr Drcv`bKvix cvBfU
cvIqvi Rbvikb Kvvbxi aygv we`yr Drcv`bi
wecixZ Ki AevnwZ myweav cvwi Abvb
kZi m 30 Ryb 2020 Gi ga we`~r cvU vcb
Pzwe nIqvi kZ Ges 30 Ryb 2023 Gi ga
evwYwRK Drcv`b ii kZ Avivc Kiv nqQ| A_vr
KqjvwfwK we`yr Drcv`bKvix cvBfU cvIqvi
Rbvikb KvvbxK Ki AevnwZi myweav cZ nj
30 Ryb, 2020 Gi ga we`yr cvU vcb Pzwe
34
nZ ne Ges 30 Ryb, 2023 Gi ga evwYwRK
Drcv`b i KiZ ne (|<|f-)
+< <+|| : Abw`K 1 Rvbyqvix, 2015 _K
evwYwRK Drcv`b hve G RvZxq KqjvwfwK we`yr Drcv`bKvix
Kvvbx eZxZ Acivci cvBfU cvIqvi Rbvikb Kvvbxi
Avq kZ mvc 10 eQii Rb Ki AevnwZ myweav `qv
nqQ| G mKj Kvvbxi
c_g 5 eQii Avq 100% Kigy;
cieZx 3 eQii Avq 50% Kigy; Ges
cieZx 2 eQii Avq 25% Kigy|
G j Gm, Avi, I bs 236-AvBb/AvqKi/2011, ZvwiL: 6
RyjvB, 2011 iwnZg Gm, Avi, I bs 212-
AvBb/AvqKi/2013, ZvwiL: 1 RyjvB, 2011 Rvix Kiv nqQ
(|<|f-)|
> |<+< |<+ |<<|< |-1| (+|+) |<|<+||, >o:> =<
|<++< t|<- :
cvcb Gm, Avi, I bs 205-AvBb/AvqKi/2013 ZvwiLt 1
RyjvB 2013 Gi gvag AvqKi weK weiva wbw (cwZ)
wewagvjv, 2012 Gi AwaKZi mskvab Kiv nqQ| Abvb
mskvabx QvovI D Gm, Avi, I Gi gvag-
evsjv`k mycxg KvUi nvBKvU wefvM ev Avcxj wefvM
wePvivaxb gvgjvq weK weiva wbwi mswk
KvUi AbygwZi Rb Ave`b `vwLji weavb Kiv nqQ;
Ges
35
mswk KvUi AbygwZ jvfi ci RvZxq ivR^ evWi
wZxq mwPe ( Uvm wjMvj ) Gi wbKU weK weiva
wbwi Ave`b `vwLji weavb Kiv nqQ (|<|f-
o)|
> |<+< |<|<+|| t|<- :
cvcb Gm, Avi, I bs 268-AvBb/AvqKi/2013 ZvwiLt 30
RyjvB, 2013 Gi gvag AvqKi wewagvjv, 1984 Gi KwZcq wewa
wbic mskvab Kiv nqQ (|<|f-:o) t
(+) + +< ++-/|-|<: wewa 16 I 17D mskvabc~eK
h_vg Rvjvbx Zj mieivni Drm AvqKi KZbi nvi
nvm Ges Pv wbjvgi Drm AvqKi Av`vqi nvi ew Kiv
nqQ, hv BwZc~e AbyQ` 9 I 15 Z DjL Kiv nqQ|
() |<+< |<|- -1- |<<<| |+<:
wewa 24 mskvabc~eK h mKj ew Ki`vZvi eemv ev
ckvLvZ Avq iqQ I Gic Avqi cwigvY 3 j
UvKvi ekx bq m mKj Ki`vZvi Rb GKwU AvqKi
wiUvb dig (IT-11CHA) Ges h mKj ew Ki`vZvi
eZb LvZ nZ Avq iqQ m mKj Ki`vZvi Rb c_K
AviKwU AvqKi wiUvb dig (IT-11UMA) cYqb Kiv
nqQ| cZKwU AvqKi wiUvb 1 cvZv wewk| Dfq
aiYi Ki`vZv BQv Kij c~ei cPwjZ AvqKi wiUvb
dig (IT-11GAGA) eenvi KiZ cvieb|
GKBfve h mKj ew Ki`vZvi eemv ev ckvLvZ
Avq iqQ I Gic Avqi cwigvY 3 j UvKvi ekx bq
m mKj Ki`vZvi Rb GKwU m` I `vqi weeiYx
(IT-10BBBB) Ges h mKj ew Ki`vZvi eZb LvZ
nZ Avq iqQ m mKj Ki`vZvi Rb c_K AviKwU
36
m` I `vqi weeiYx (IT-10BBB) cYqb Kiv nqQ|
cZKwU m` I `vqi weeiYx 1 cvZv wewk| Dfq
aiYi Ki`vZv BQv Kij c~ei cPwjZ Aci m` I
`vqi weeiYx (IT-10B) eenvi KiZ cvib|
(M) "1 =|+:
AvqKi wewagvjvi wewa 38B Gi Dcwewa (2) mskvabi gvag
U Gvmm&gUi Kinvi mskvab Kiv nqQ| cwiewZZ weavb
Abyhvqx Ki nvi wbict
eemvi t
cviwK cyuwRi
cwigvY
AvqKii
cwigvY (UvKv)
chvR GjvKv
6 j UvKv ch 1,000/-
wmwU Kcvikb I Rjv
m`i AewZ cimfv
eZxZ Abvb GjvKv
7 j UvKv ch 2,000/-
Rjv m`i AewZ
cimfv Ges wmwU
Kcvik eZxZ Abvb
GjvKv
8 j UvKv ch 3,000/- h Kvb GjvKv
10 j UvKv ch 5,000/- h Kvb GjvKv
15 j UvKv ch 10,000/- h Kvb GjvKv
ckvi t
ckvq wbqvwRZ _vKvi
mgqKvj
Kii
cwigvY
chvR GjvKv
3 ermi ch 1,000/- wmwU Kcvikb I
Rjv m`i AewZ
cimfv eZxZ
Abvb GjvKv
4 ermi ch 2,000/- Rjv m`i AewZ
37
cimfv Ges wmwU
Kcvikb eZxZ
Abvb GjvKv
5 ermi ch 3,000/- h Kvb GjvKv
10 ermi ch 5,000/- h Kvb GjvKv
cwiewZZ G nvi 2013-2014 Ki eQi nZ chvR
ne|
Abw`K, wewa 24(1aaa) mskvabi gvag U
GmmgUi AvqKi wiUvb Aby ic Ki nvi mskvab
Kiv nqQ|
h mKj Ki`vZv BZvc~e U GvmmgUi myhvM
MnY KiQb wK GLbI cieZx 2 eQi AwZv nqwb
m mKj Ki`vZv Zv`i eemvi cviwK cyuwR Ges ckvq
wbqvwRZ _vKvi mgqKvji wfwZ D 2 eQi AwZv
bv nIqv ch cwiewZZ Ki nvi Abyhvqx Ki cwikva
KiZ cvieb|
(N) <+- |+ |< |-<-< +<++ <|$||$| |+|<
t+ =<t <|+|<|+ |+|< |+| <|+ +< |<+< |<|< 33A
33C t|<-:
AvqKi wewa 33A mskvab Ki eZb LvZ Avq
wbicb evoxfvov fvZvi AevnwZ mxgv gvwmK 15
nvRvi UvKv nZ ew Ki 20 nvRvi UvKv wbaviY Kiv
nqQ| Ze G mxgv g~j eZbi 50% Gi AwaK ne
bv Gic weavb c~ei bvq envj AvQ| Ki eQi 2013-
2014 nZ G weavb chvR ne|
38
AvqKi wewa 33C mskvab Ki eZb LvZ Avq
wbicb hvZvqvZ fvZvi AevnwZ mxgv evrmwiK 24
nvRvi UvKv nZ ew Ki 30 nvRvi UvKvq wbaviY Kiv
nqQ| Ki eQi 2013-2014 nZ G weavb chvR
ne|
(s) TIN t| |<|< 64B =< t|<-:
|<+< |<|< 64B t|<-< +|<+ TIN |<-- t|
+|++ |--< +<| |<<+- |-| <v:
RvZxq ivR^ evWi IqemvBUi gvag BjwbK
cwZZ Ave`b Kivi weavb Kiv nqQ (Iqe
mvBUi wVKvbv t WWW.incometax.gov.bd)
Ave`bKvixK IqemvBU ewYZ cwZ AbymiY KiZ
ne|
cvkvcvwk wbavwiZ dig Dc Ki Kwgkbvii wbKUI
Ave`b `vwLj Kiv hve|
Ave`b ci digI wKQz cwieZb Avbv nqQ|
cwiewZZ digwU |<|f- :o G `Lvbv nqQ|
A_ AvBb, 2013 Gi gvag AvbxZ AvqKi Aav`k, 1984 I AvqKi
wewagvjv, 1984 Gi mskvabx/cwieZbmg~n Ges bZzb RvixKZ
cvcbmg~n xKiYi Dk G cwic cYqb Kiv nqQ| G
cwici Kvb ee ev Dcvcb AvqKi Aav`k, 1984, AvqKi
wewagvjv, 1984 Ges bZzb RvixKZ cvcbi mv_ mvsNwlK nj ev
Kvb gy`YRwbZ wUi KviY AZv `Lv w`j AvqKi Aav`k,
1984, AvqKi wewagvjv, 1984 Ges g~j cvcbmg~n cvavb cve|
39
( gvt BKevj nvmb )
c_g mwPe ( Ki bxwZ )
40
41
cwiwk
42
43
|+| <|t|- <+|<
+|<
<| -1- |<|
(|<+<)
|-
+||<: : Avlvp, 1420 ev/ 01 RyjvB, 2013 wLv
=,|<, -t >oe-|#--|<+</>o:|- Income-tax Ordinance,
1984 (Ord. XXXVI of 1984) Gi section 44 Gi sub-section (4) Gi clause
(b) Z c` gZvej miKvi, GZ`&viv 16 Avlvp, 1415 ev gvZveK 30
Ryb 2008 wLv ZvwiLi cvcb Gm,Avi,I bs 206-AvBb/AvqKi/2008 Gi
wbgic mskvab Kwij, h_v:-
Dcwi-D cvcb DwjwLZ 30 k Ryb, 2013 msLvwj, kwj I
Kgvi cwieZ 30 k Ryb, 2015 msLvwj, kwj I Kgv cwZvwcZ nBe|
ivcwZi Av`kg,
(mq` gv: Avwgbyj Kwig)
AwZwi mwPe (c`vwaKviej)
cwiwk-1
44
|+| <|t|- <+|<
+|<
<| -1- |<|
(|<+<)
|-
+||<: : Avlvp, 1420 ev/ 01 RyjvB, 2013 wLv
=,|<, -t >o-|#--|<+</>o:|- Income-tax Ordinance,
1984 (Ord. XXXVI of 1984) Gi section 44 Gi sub-section (4) Gi clause
(b) Z c` gZvej miKvi, GZ`&viv 16 Avlvp, 1415 ev gvZveK 30
Ryb 2008 wLv ZvwiLi cvcb Gm,Avi,I bs 207-AvBb/AvqKi/2008 Gi
wbgic mskvab Kwij, h_v:-
Dcwi-D cvcb DwjwLZ 30 k Ryb, 2013 msLvwj, kwj I
Kgvi cwieZ 30 k Ryb, 2015 msLvwj, kwj I Kgv cwZvwcZ nBe|
ivcwZi Av`kg,
(mq` gv: Avwgbyj Kwig)
AwZwi mwPe (c`vwaKviej)
cwiwk-2
45
|+| <|t|- <+|<
+|<
<| -1- |<|
(|<+<)
|-
+||<, : Avlvp, 1420 ev/ 01 RyjvB, 2013 wLv
=,|<, -t >o-|#--|<+</>o:- Income-tax Ordinance,
1984 (Ord. XXXVI of 1984) Gi section 44 Gi sub-section (4) Gi clause
(b) Z c` gZvej miKvi, grm Lvgvi, pelleted poultry feed Drcv`b,
gvQ, wPswo I Mevw` ci pelleted feed Drcv`b, exR Drcv`b, vbxqfve
Drcvw`Z exR wecYb, Mevw` ci Lvgvi, `y I `yRvZ `ei Lvgvi, evO Drcv`b
Lvgvi, D`vb Lvgvi cK (horticulture), ZuZ MvQi Pvl, ggvwQi Pvl cK,
ikg wUcvKv cvjbi Lvgvi, QvK (mushroom) Drcv`b Lvgvi Ges dzj I
jZvcvZvi Pvl (floriculture) nBZ 1 RyjvB, 2013 nBZ 30 Ryb, 2015 ch
mgqKvji ga AwRZ Avqi Dci c`q AvqKii nvi nvm Kwiqv 3% G wbaviY
Kwij|
ivcwZi Av`kg,
(mq` gv: Avwgbyj Kwig)
AwZwi mwPe (c`vwaKviej)
cwiwk-3
46
|+| <|t|- <+|<
+|<
<| -1- |<|
(|<+<)
|-
+||<, : Avlvp, 1420 ev/ 01 RyjvB, 2013 wLv
=, |<, -t >oo-|#-/|<+</>o:|- Income-tax Ordinance,
1984 (Ord. XXXVI of 1984) Gi section 44 Gi sub-section (4) Gi clause
(b) Z c` gZvej miKvi, 17 Avlvp, 1416 ev gvZveK 01 RyjvB,
2009 wLv ZvwiLi cvcb Gm, Avi, I bs 187-AvBb/2009 Gi wbgic
AwaKZi mskvab Kwij, h_v:-
Dcwi-D cvcb Gi AbyQ` 1 Gi `dv (1) Gi cvtwZ mwgKvjb
(;) Gi cwieZ Kvjb (:) cwZvwcZ nBe Ges AZtci wbgic kZ mshvwRZ
nBe, h_v:-
Ze kZ _vK h, GKK ev h_ gvwjKvbvq GKi AwaK gvUi Kvi ev
Rxc ev gvBvevm _vwKj, wZxq ev Z`~a Mvoxi cwZwUi Rb
Dciv nvii AwZwi 50% nvi AvqKi c`q nBe ;|
ivcwZi Av`kg,
(mq` gv: Avwgbyj Kwig)
AwZwi mwPe (c`vwaKviej)
cwiwk-4
47
|+| <|t|- <+|<
+|<
<| -1- |<|
(|<+<)
|-
ZvwiLt 17 Avlvp, 1420 ev/ 1 RyjvB, 2013 wLv
=,|<, -t >:o-|#--|<+</>o:>|-Income-tax Ordinance,
1984 (Ord. XXXVI of 1984) Gi section 44 Gi sub-section (4) Gi clause
(b) Z c` gZvej, miKvi, GZ`&viv 13 Avlvp, 1419 ev gvZveK 27
Ryb, 2012 wLv ZvwiLi cvcb Gm,Avi,I bs 216-AvBb/AvqKi/2012
iwnZg, evwYR gYvjq KZK Abygvw`Z wk I ewYK mwgwZ, evwYR msMVb,
wk ev ewYK mwgwZ dWvikb Gi my` ev gybvdv nBZ Avq (income from
interest) Ges eemvq nBZ Avq (income from business) eZxZ Abvb
mKj AvqK D Ordinance Gi AvIZvq c`q Ki nBZ AevnwZ c`vb Kwij|
2| Bnv 1 RyjvB, 2013 wLv ZvwiL KvhKi nBe|
ivcwZi Av`kg,
(mq` gvt Avwgbyj Kwig)
AwZwi mwPe (c`vwaKviej)
cwiwk-5
48
MYcRvZ x evsjv`k miKvi
A_ gYvjq
AfixY m` wefvM
(AvqKi)
cvcb
ZvwiLt 17Avlvp, 1420 ev/ 01RyjvB, 2013 wLv
Gm, Avi, I bs 211-AvBb/AvqKi/2013|- Income-tax Ordinance,
1984 (XXXVI of 1984) Gi section 44 Gi sub-section (4) Gi clause (b) Z
c` gZvej miKvi, Private Sector Power Generation Policy of
Bangladesh G wbavwiZ mKj kZ ciY mvc, D Policy Z ewYZ eev Abymvi,
`ki h mKj Private Power Generation Kvvbxi (KqjvwfwK we`yr
Drcv`bKvix Kvvbx eZxZ) evwYwRK Drcv`b 31 wWm^i 2014 Gi ga Avi nBe,
mB mKj Private Power Generation-
(1) Kvvbxi Kej we`yr Drcv`b eemv nBZ AwRZ Avqi Dci,
Dnv`i evwYwRK Drcv`bi ZvwiL nBZ cieZx 15 (cbi) ermii
Rb;
(2) KvvbxZ KgiZ we`kx ewMYi Avqi Dci, evsjv`k Zvnv`i
AvMgbi ZvwiL nBZ cieZx 3 (wZb) ermii Rb;
(3) Kvvbx KZK MnxZ e`wkK FYi Dci c`q my`i Dci;
(4) Kvvbx KZK c`q Royalties, Technical Know-how and
Technical Assistance Fees Gi Dci;
(5) Kvvbxi kqvi nvii dj D ~Z g~ jabx gybvdvi Dci;
D Ordinance Gi Aaxb c`q Ki nBZ AevnwZ c`vb Kwij|
2| `dv 1 G ewYZ KvvbxK h_vh_fve wnmve msiY KwiZ nBe Ges D
Ordinance Gi section 75 G wbavwiZ mgqi ga AvqKi wiUvb mswk AvqKi
KZci wbKU `vwLj KwiZ nBe|
ivcwZi Av`kg,
(<- +|: ||+- +|<+)
AwZwi mwPe (c`vwaKviej)
cwiwk-6
49
MYcRvZx evsjv`k miKvi
A_ gYvjq
AfixY m` wefvM
(AvqKi)
cvcb
ZvwiL, 17Avlvp, 1420 ev/ 01 RyjvB, 2013 wLv|
Gm, Avi, I bs 212-AvBb/AvqKi/2013|- Income-tax Ordinance,
1984 (XXXVI of 1984) Gi section 44 Gi sub-section (4) Gi clause (b) Z
c` gZvej miKvi, 22 Avlvp, 1418 ev gvZveK 6 RyjvB, 2011 wLv
ZvwiLi cvcb Gm, Avi,I bs 236-AvBb/AvqKi/2011 iwnZg, Private Sector
Power Generation Policy of Bangladesh G wbavwiZ mKj kZ c~ iY mvc, D
Policy Z ewYZ eev Abymvi, `ki h mKj Private Power Generation
Kvvbxi (KqjvwfwK we`yr Drcv`bKvix Kvvbx eZxZ) evwYwRK Drcv`b 1 Rvbyqvwi
2015 ev ZrciewZZ Avi nBe, mB mKj Private Power Generation Kvvbxi
we`yr Drcv`b eemv nBZ AwRZ AvqK wbg ewYZ nvi I kZ AvqKi nBZ AevnwZ
c`vb Kwij, h_v:-
+< <||+< +<|- +< <||+< |<
evwYwRK Drcv`b i nBZ c_g cuvP ermi ch
(c_g, wZxq, ZZxq, PZz_ I cg ermi)
100%
cieZx wZb ermi ch (l, mg I Ag ermi) 50%
cieZx `yB ermi ch (beg I `kg ermi) 25%
|
|
2| `dv 1 G ewYZ KvvbxK h_vh_fve wnmve msiY KwiZ nBe Ges D
Ordinance Gi section 75 G ewYZ wbavwiZ mgqi ga AvqKi wiUvb mswk AvqKi
KZci wbKU `vwLj KwiZ nBe|
ivcwZi Av`kg,
(<- +|: ||+- +|<+)
AwZwi mwPe (c`vwaKviej)
cwiwk-7
50
MYcRvZx evsjv`k miKvi
A_ gYvjq
AfixY m` wefvM
(AvqKi)
cvcb
ZvwiL, 17Avlvp, 1420 ev/ 01 RyjvB, 2013 wLv
Gm, Avi, I bs 213-AvBb/AvqKi/2013|- Income-tax Ordinance,
1984 (XXXVI of 1984) Gi section 44 Gi sub-section (4) Gi clause (b) Z
c` gZvej miKvi, Private Sector Power Generation Policy of
Bangladesh G wbavwiZ mKj kZ c~ iY mvc, D Policy Z ewYZ eev Abymvi,
`ki h mKj KqjvwfwK we`yr Drcv`bKvix Private Power Generation Kvvbx
30 Ryb 2020 Gi ga we`yr cvU vcb Pzwe nBe m mKj Private Power
Generation-
(1) Kvvbxi Kej we`yr Drcv`b eemv nBZ AwRZ Avqi Dci,
Dnv`i evwYwRK Drcv`bi ZvwiL nBZ cieZx 15 (cbi) ermii
Rb;
(2) KvvbxZ KgiZ we`kx ewMYi Avqi Dci, evsjv`k Zvnv`i
AvMgbi ZvwiL nBZ cieZx 3 (wZb) ermii Rb;
(3) Kvvbx KZK MnxZ e`wkK FYi Dci c`q my`i Dci;
(4) Kvvbx KZK c`q Royalties, Technical Know-how and
Technical Assistance Fees Gi Dci;
(5) Kvvbxi kqvi nvii dj D ~Z g~ jabx gybvdvi Dci;
D Ordinance Gi Aaxb c`q Ki nBZ AevnwZ c`vb Kwij|
cwiwk-8
51
2| `dv 1 G ewYZ-
(1) Kvvbxwji ga h mKj Kvvbxi evwYwRK Drcv`b 30 Ryb
2023 ZvwiLi ci Avi nBe, mB mKj Kvvbx D myweav cv
nBe bv; Ges
(2) KvvbxK h_vh_fve wnmve msiY KwiZ nBe Ges D
Ordinance Gi section 75 G wbavwiZ mgqi ga AvqKi wiUvb
mswk AvqKi KZci wbKU `vwLj KwiZ nBe|
ivcwZi Av`kg,
(<- +|: ||+- +|<+)
AwZwi mwPe (c`vwaKviej)
52
|+| <|t|- <+|<
+|<
<| -1- |<|
|+|< <|" <|+
(|<+<)
|-
+||<: :|<|), 1420 ev/ 01 RyjvB, 2013 wLv
=,|<, -t >oc-|#-/|<+</>o: -Income-tax Ordinance,
1984 (XXXVI of 1984) Gi section 185, Chapter XVIIIB Gi mwnZ cwVZe, G
c` gZvej RvZxq ivR^ evW, AvqKi weK weiva wbw (cwZ)
wewagvjv, 2012 Gi wbgic AwaKZi mskvabi cve Kwiqv GZ`&viv Dnv cvK-
cKvk Kwij, h_v:-
Dcwi-D wewagvjv Gi-
(1) wewa 2 Gi-
(K) `dv (S) Gi 9 msLvi cwieZ 7 msLv cwZvwcZ
nBe;
(L) `dv (T) Gi 12 msLvwji cwieZ 10 msLvwj
cwZvwcZ nBe;
(2) wewa 5 Gi-
(K) AvqKi KZci kwji cwieZ KZci
kwU cwZvwcZ nBe;
cwiwk-9
53
(L) `dv (L) Gi cv:wZ `vwoi (|) cwieZ mwgKvjb
(;) cwZvwcZ nBe Ges AZ:ci wbgic `dv (M) I
(N) mshvwRZ nBe, h_v:-
(M) AvqKi AvcxjvZ UvBeybvj Avcxj wePvivaxb
_vwKj mswk UvBeybvj ei iwRvi/Dc
iwRvi/mnKvix iwRvi Gi wbKU;
(N) wewa 8 Gi Dc-wewa (5) Abyhvqx evsjv`k
mycxg KvUi nvBKvU wefvM ev Avcxj wefvM
Gi AbygwZ jvfi ci RvZxq ivR^ evW Gi
wZxq mwPe (Uvm wjMvj) Gi wbKU| ;
(3) wewa 6 Gi Dc-wewa (1) Gi Ave`bKvixi Ave`b 4 c
kwj I msLvi cwieZ Ave`bKvixi Ave`b 5 c
kwj I msLv cwZvwcZ nBe;
(4) wewa 8 Gi-
(K) Dc-wewa (2) Gi cieZx Kvh w`emi kwji
cwieZ cieZx 3 (wZb) Kvh w`emi kwj, msLv
I ebxwj cwZvwcZ nBe;
(L) Dc-wewa (4) Gi 2 (`yB) msLv, k I ebxwji
cwieZ 5 (cuvP) msLv, k I ebxwj cwZvwcZ
nBe;
(M) Dc-wewa (5) Gi cwieZ wbgic Dc-wewa (5)
cwZvwcZ nBe, h_v:-
evsjv`k mycxg KvUi nvBKvU wefvM ev Avcxj
wefvM wePvivaxb gvgjvq weK weiva wbwi
mswk KvUi AbygwZi Rb Ave`b `vwLj KwiZ
nBe|;
(5) wewa 9 Gi-
54
(K) Dc-wewa (1) Gi wewa 8 Gi Dc-wewa (2) kwj,
msLvwj I ebxwji cwieZ wewa 6 Gi Dc-wewa
(7) kwj, msLvwj I ebxwj cwZvwcZ nBe;
(L) Dc-wewa (2) Gi 10 (`k) msLvwj, k I
ebxwji cwieZ 15 (cbi) msLvwj, k I
ebxwj cwZvwcZ nBe;
(6) wewa 14 Gi DcvUxKvmn me DwjwLZ mvwfm PvR kwji
cwieZ wdm kwU Ges mvwfm PvRi kwji cwieZ
wdmi kwU cwZvwcZ nBe;
(7) Zdwmj-1 Gi h_vvb wUK () wP w`b wkivbvgvaxb 5 bs
GwUi cwieZ wbgic GwUmgn mshvwRZ nBe, h_v:-
Dc/mnKvix iwRvi, e----------, AvqKi AvcxjvZ
UvBeybvj
wZxq mwPe (Uvm wjMvj), RvZxq ivR^ evW ;
(8) Zdwmj-5 Gi AeMwZi Rb Abywjwc Aski wgK bs 3|
Gi (Ki Avcxj) kwj I ebxwji cwieZ (Um
wjMvj) kwj I ebxwj cwZvwcZ nBe Ges AZ:ci
wbgic msLv, kwj I wPwj mshvwRZ nBe, h_v:
4| Dc Ki Kwgkbvi
mvKj----------|
2| Dcwi-D mskvabx cve mK KvnviI Kvb Avcw ev civgk _vwKj
mswk ewK Dnv, GB cvcb miKvwi MRU cKvki ZvwiL nBZ AbwaK 15
(cbi) w`bi ga, wbg^viKvixi wbKU cuQvBevi Rb Abyiva Kiv hvBZQ
Ges D mgqi ga mskvabx cve mK Kvnviv wbKU nBZ Kvb Avcw ev
civgk cvIqv Mj RvZxq ivR^ evW Dnv weePbvg cvweZ mskvabx Pov
Kwie| D mgqi ga Kvnviv wbKU nBZ Kvb Avcw ev civgk cvIqv bv
Mj GBic cvK-cKvk Pov cKvk ewjqv MY Kiv nBe|
55
RvZxq ivR^ evWi Av`kg,
m`m (Ki bxwZ)
56
|+| <|t|- <+|<
+|<
<| -1- |<|
|+|< <|" <|+
(|<+<)
|-
+||<, :c |<, 1420 ev/ 30 Ry jvB, 2013 wLv
=,|<, -t >e-|#-/|<+</>o:|- hnZz, Income-tax
Ordinance, 1984 (Ord. No. XXXVI of 1984) Gi section 185 G c`
gZvej, RvZxq ivR^ evW, AZtci evW ewjqv DwjwLZ, Income Tax
Rules, 1984 G AwaKZi mskvabi cve Kwiqv 17 Avlvp, 1420 ev
gvZveK 1 RyjvB, 2013 wLv ZvwiLi cvcb Gm, Avi, I bs 204-AvBb/
AvqKi/2013 cvK-cKvk KwiqvwQj; Ges
hnZz, D cvK-cKvwkZ cvcb Gi 2 bs `dvi kZ Abyhvqx MRU
cKvki ZvwiL nBZ AbwaK 15 (cbi) w`bi ga mskvabx cve mK
KwZcq civgk cvIqv wMqvQ;
mnZz, evW D civgk weePbv Kwiqv, BZvc~e cvK-cKvwkZ cvcb
wbgic mskvabc~eK GZviv P~ov cKvk Kwij, h_v:-
Dcwi-D Rules Gi-
(1) rule 16 Gi The Schedule" Gi column 1 Gi Sl. No. 7 Gi
wecixZ column 2 Gi GwU Gi 0.75% msLvwj I
wPwji cwieZ 0.60% msLvwj I wPwj cwZvwcZ
nBe;
(2) rule 17D Gi proviso Gi at the rate of zero point five
zero (0.50%) " kwj, msLv, wP I ebxi cwieZ at
|<|f-:o
57
the rate of one (1%) " kwj, msLv, wP I ebx
cwZvwcZ nBe;
(3) rule 24 Gi-
(K) sub-rule (1a) Gi cwieZ wbgic sub-rule (1a)
cwZvwcZ nBe, h_v:-
(1a)The return under sub-rule (1) or sub-rule
(1aaaa) together with statement of assets and
liabilities under rule 25, 25AAA or 25AAAA, as
the case may be, and particulars of life style of the
individual under rule 25A shall collectively
constitute a valid and complete return for
individuals for the purpose of the section 75 of the
Income-tax Ordinance, 1984:
Provided that individual having income from
salary or income not exceeding three lakh taka from
business or profession may opt not to submit
particulars of life style of the individual under rule
25A unless required, in the course of proceeding,
by the Deputy Commissioner of Taxes.; Ges
(L) sub-rule (1aaa) Gi Form IT-11GAGA Gi Brief
Instruction for calculating income of an individual
assessee wkivbvgvaxb Uweji cwieZ wbic Uwej
cwZvwcZ nBe, h_v:-
58
Sl
No.
Head of Income and Description Amount in
Tk.
1. Income from business/profession:
(a) Total sale/receipts/commission (As per section 28):
(b) Total expenses of business or profession (As per
manufacturing/trading/profit-loss accounts) (section 29):
(c) Net profit/income [(a)-(b)]:
2. Net tax payable:
3. Rate of tax
In case of business:
Initial capital to be
shown
Rate of Tax(Tk) Applicability
Upto Tk 6 lakh 1,000/- For the assessee not
located under any city
corporation or any
paurashava of district
headquarters;
Upto Tk 7 lakh 2,000/- For the assessee located at
Paurashava in district
headquarters and other
area excluding city
corporation;
Upto Tk 8 lakh 3,000/- For assessee of any area
Upto Tk 10 lakh 5,000/- For assessee of any area
Upto Tk 15 lakh 10,000/- For assessee of any area
In case of profession:
Length of
profesison
Rate of
Tax
(Tk)
Applicability
Upto 3 years 1,000/- For the assessee not located under
any city corporation or any
paurashava of district headquarters
Upto 4 years 2,000/- For the assessee located at
Paurashava in district headquarters
and other area excluding city
corporation;
Upto 5 years 3,000/- For assessee of any area
Upto 10 years 5,000/- For assessee of any area ;
59
(M) sub-rule (1aaa) Gi ci wbgic `yBwU b~Zb sub-rules h_vg
(1aaaa) I (1aaaaa) mshvwRZ nBe, h_v:-
(1aaaa) The assessee having income from salary may opt
to file the return of income in the following form
(IT-11UMA) and shall be verified in the manner
indicated therein:
FORM OF RETURN OF INCOME UNDER THE INCOME-tax
ORDINANCE, 1984 (XXXVI OF 1984)
Assessment Year: 20 -20
Universal Self/Normal
[Put tick () where applicable]
Photograph of the
Assessee
[to be attested on the
photograph]
IT-11UMA
ONLY FOR THE SALARIED INDIVIDUAL
1. Name of the Assessee:................................................
...............................................
2. TIN:
3. National ID No:
4. Date of Birth: D DM MYY E A E R5. Email: ...................
6. Spouses TIN or Name :..............................................................................
7. (a) Circle: ......... (b) Taxes Zone: ..........8. Residential Status: Resident
/Non-resident
9. Name and address of the employer: .........................................................
....................................................................................................................
10. Present Address: .....................................................................................
.........................................................................................................................
11. Telephone: Office .............................. Mobile: ....................................
60
Statement of income during the income year ended on ......./......./20...
Serial
no.
Heads of Income Amount in Taka
1 Salaries : u/s 21
2 Income from house property: u/s 24
3 Agricultural income: u/s 26
4 Income from other sources: u/s 33
5 Total income
6 Tax leviable on total income
7 Tax rebate: u/s 44(2)(b)
8 Tax payable (difference between serial no.6 and 7)
9 Tax Payments:
(a) Tax deducted or paid in advance/with return
Tk...............
(b) Adjustment of Tax Refund (if any)
Tk ..............
Tk..............
10 Difference between serial no. 8 and 9 (if any)
11 Tax exempted and Tax free income Tk. ...........
(Please attach supporting documents/statements, if needed)
Verification
I,............................................., father/husband:...............................,
TIN: ........................................................ solemnly declare that to the best of my
knowledge and belief the information given in this return and statements and
documents annexed herewith is correct and complete.
Place: .................................
Date : ................................
Enclosures:
Signature of the assessee
(Name and seal)
(1aaaaa) The assessee having income not exceeding Taka three lakh from
business or profession may opt to file the return of income in the
following form (IT-11CHA) and shall be verified in the manner
indicated therein:
61
FORM OF RETURN OF INCOME UNDER The Income-tax Ordinance,
1984 (Ord. No. XXXVI OF 1984)
Assessment Year: 20 -20
Universal Self/Normal
[Put tick () where applicable]
ONLY FOR THE INCOME FROM BUSINESS OR
PROFESSION UPTO THREE LAKH TAKA
IT-11CHA
1. Name of the Assessee:................................................
...............................................
2. TIN:
3. National ID No:
4. Date of Birth: D DM MYY E A E R5. Email: ...................
6. Spouses TIN or Name :..............................................................................
7. (a) Circle: ......... (b) Taxes Zone: ..........8. Residential Status: Resident
/Non-resident
9. Name and address of the employer: .........................................................
....................................................................................................................
10. Present Address: .....................................................................................
.........................................................................................................................
11. Telephone: Office .............................. Mobile: ....................................
Photograph of the
Assessee
[to be attested on the
photograph]
62
Statement of income during the income year ended on ......./......./20...
Serial
no.
Heads of Income Amount in
Taka
1. Salaries : u/s 21
2. Interest on Securities: u/s 22
3. Income from house property: u/s 24
4. Agricultural income: u/s 26
5. Income from business or profession: u/s 28
6. Capital gains: u/s 31
7. Income from other sources: u/s 33
8. Total income
9. Tax leviable on total income
10. Tax rebate: u/s 44(2)(b)
11.
Tax payable (difference between serial no.9 and
10)
12. Tax Payments:
(a) Tax deducted or paid in advance/with
return Tk...............
(d) (b) Adjustment of Tax Refund (if any)
Tk ..............
Tk.............
13. Difference between serial no. 11 and 12 (if any)
14. Tax exempted and Tax free income Tk. .........w
(Please attach supporting documents/statements, if needed)
Verification
I,.......................................,father/husband:...................................
........., TIN: ........................................................ solemnly declare that to
the best of my knowledge and belief the information given in this return
and statements and documents annexed herewith is correct and
complete.
Place: .................................
Date : ................................
Enclosures:
Signature of the assessee
63
(Name and seal) ;
(4) rule 25AA Gi ci wbgic `yBwU b~Zb rules h_vg 25AAA I
25AAAA mwbewkZ nBe, h_v:-
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 ........................
IT-10BBB
Statement of assets and liabilities for Salaried person (as on----/----/20 )
Name of the Assessee: ......................... TIN
1. Non-Agricultural Property (at cost with legal expenses ) : Tk. ...................
Land/House property (Description and location of property)
2. Agricultural Property (at cost with legal expenses) : Tk...................
Land (Total land and location of land property)
3. Investments:
(a) Shares/Debentures Tk. ...........
(b) Saving Certificate/Unit Certificate/Bond Tk. ...........
(c) Prize bond/Savings Scheme/FDR Tk. ...........
(d) Loans given Tk. ...........
(e) Other Investment Tk. ...........
Total = Tk...........
4. Motor Vehicles (at cost) : Tk...........
Type of motor vehicle and Registration number
5. Jewellery (quantity and cost) : Tk...........
6. Furniture (at cost) : Tk...........
7. Electronic Equipment (at cost) : Tk..........
8. Cash Asset :
(a) Cash in hand Tk. ...........
(b) Cash at bank Tk. ...........
(c) Other deposits Tk. ...........
Total = Tk........... .
IT-10BBB
64
9. Any other assets (With details) Tk.............
Total Assets Tk. ..........
10. Less Liabilities:
(a) Mortgages secured on property or land Tk. ...........
(b) Unsecured loans Tk. ...........
(c) Bank loan Tk. ...........
(d) Others Tk. ...........
Total Liabilities Tk.....................
11. Net wealth as on last date of the income year
(Difference between total assets and total liabilities) Tk....................
12. Net wealth as on last date of previous income year Tk....................
13. Accretion in wealth (Difference between serial no. 11 and 12) Tk...................
14. Personal & Family Expenditure: Tk. .................
15. Total Accretion of wealth (Total of serial 13 and 14) Tk...................
16. Sources of Fund :
(i) Shown Return Income Tk. ...........
(ii) Tax exempted/Tax free Income Tk. ...........
(iii) Other receipts(please specify) Tk. ...........
Total source of Fund = Tk................
17. Difference (Between serial 15 and 16) Tk...............
I solemnly declare that to the best of my knowledge and belief the
information given in this form is correct and complete.
Name & signature of the Assessee
Date ....................
Assets and liabilities of self, spouse (if she/he is not an assessee), minor
children and dependant(s) to be shown in the above statements.
*Please provide documents and use separate sheet, if needed.
65
Instructions to fill up the Return Form
Instructions:
(1) This return of income shall be signed and verified by the individual assessee or
person as prescribed u/s 75 of the Income Tax Ordinance, 1984.
(2) Enclose where applicable:
(i) Salary statement for salary income;
(ii) Deed or rental agreement (if any) for house property income;
(iii) Documents in support of any other income or liabilities shown;
(iv) Documents in support of investments made in any form;
(v) Computation of income according to Income-tax Ordinance, 1984;
(vi) Provide evidence in support of tax payment.
(3) Documents furnished to support the declaration should be signed by the assessee or
his/her authorized representative.
(4) Assets and liabilities of self, spouse (if she/he is not an assessee), minor children
and dependant(s) to be shown in this form.
(5) If needed, please use separate sheet.
(6) Please visit NBRs website www.nbr-bd.org for further information.
...................................................................................................................................
Acknowledgement Receipt of Income Tax Return
Government of the Peoples Republic of Bangladesh
Office of the Deputy Commissioner of Taxes
Taxes Circle-----------, Taxes Zone------------
Name of the Assessee: .........................................Assessment Year: 20 -20
TIN:
Total income shown in Return: Tk ............. Tax paid: Tk ..............
Gross Wealth shown: Tk. .................. Net Wealth shown : Tk ....................
Date of receipt of return: ......................Serial No. in Return Register.............
Return submitted under section 82BB/Normal
Signature of Receiving Officer with seal.
66
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 as
on ........................
IT-10BBBB
Statement of assets and liabilities for individual having income not
exceeding taka three lakh from business or profession (as on ----/----/20 )
Name of the Assessee: ..................... TIN
1. (a) Business Capital (Closing balance) Tk. ..........................
(b) Directors Shareholdings in Limited Companies ( at cost) Tk. ................
Name of Companies Number of shares
2. Non-Agricultural Property (at cost with legal expenses ) : Tk. .................
Land/House property (Description and location of property)
3. Agricultural Property (at cost with legal expenses ) : Tk....................
Land (Total land and location of land property)
4. Investments:
(a) Shares/Debentures Tk. ...........
(b) Saving Certificate/Unit Certificate/Bond Tk. ...........
(c) Prize bond/Savings Scheme/FDR Tk. ...........
(d) Loans given Tk. ...........
(e) Other Investment Tk. ...........
Total = Tk...........
5. Motor Vehicles (at cost) Tk...........
Type of motor vehicle and Registration number
6. Jewellery (quantity and cost) : Tk...........
7. Furniture (at cost) : Tk...........
8. Electronic Equipment (at cost) : Tk..........
9. Cash Asset :
(a) Cash in hand Tk. ...........
(b) Cash at bank Tk. ...........
67
(c) Other deposits Tk. ...........
Total = Tk...........
10. Any other assets (With details) Tk. .........
Total Assets Tk. .........
11. Less Liabilities:
(a) Mortgages secured on property or land Tk. ...........
(b) Unsecured loans Tk. ...........
(c) Bank loan Tk. ...........
(d) Others Tk. ...........
Total Liabilities Tk.....................
12. Net wealth as on last date of the income year
(Difference between total assets and total liabilities) Tk..........
13. Net wealth as on last date of previous income year Tk..........
14. Accretion in wealth (Difference between serial no. 12 and 13)Tk..........
15. Personal & Family Expenditure: Tk. .......
16. Total Accretion of wealth (Total of serial 14 and 15) Tk..........
17. Sources of Fund :
(i) Shown Return Income Tk. ...........
(ii) Tax exempted/Tax free Income Tk. ...........
(iii) Other receipts (please specify) Tk. ...........
Total source of Fund = Tk..........
18. Difference (Between serial 16 and 17) Tk..........
I solemnly declare that to the best of my knowledge and belief the
information given in this form is correct and complete.
Name & signature of the Assessee
Date ....................
Assets and liabilities of self, spouse (if she/he is not an assessee), minor
children and dependant(s) to be shown in the above statements.
*Please provide documents and use separate sheet, if needed.
68
Instructions to fill up the Return Form
Instructions:
(1) This return of income shall be signed and verified by the individual assessee or
person as prescribed u/s 75 of the Income Tax Ordinance, 1984.
(2) Enclose where applicable:
(i) Salary or remuneration statement for salary income;
(ii) Deed or rental agreement (if any) for house property income;
(iii) Statement of accounts for business income;
(iv) Documents in support of any other income or liabilities shown;
(v) Documents in support of investments made in any form;
(vi) Computation of income according to Income-tax Ordinance, 1984;
(vii) Provide evidence in support of tax payment.
(3) Documents furnished to support the declaration should be signed by the assessee or
his/her authorized representative.
(4) Assets and liabilities of self, spouse (if she/he is not an assessee), minor children
and dependant(s) to be shown in this form.
(5) If needed, please use separate sheet.
(6) Please visit NBRs website www.nbr-bd.org for further information.
.........................................................................................................................
Acknowledgement Receipt of Income Tax Return
Government of the Peoples Republic of Bangladesh
Office of the Deputy Commissioner of Taxes
Taxes Circle-----------, Taxes Zone------------
Name of the Assessee: ...................Assessment Year: 20 -20
TIN:
Total income shown in Return:Tk ............. Tax paid:Tk .................
Gross Wealth shown:Tk. ...............Net Wealth shown:Tk .................
Date of receipt of return: ..............Serial No. in Return Register.........
Return submitted under section 82BB/Normal
Signature of Receiving
Officer with seal ;
69
(5) rule 33A G DwjwLZ 15,000" msLvi cwieZ 20,000 "
msLv cwZvwcZ nBe;
(6) rule 33C G DwjwLZ 24,000" msLvi cwieZ 30,000 "
msLv cwZvwcZ nBe;
(7) rule 38B Gi-
(K) sub rule (1) G DwjwLZ taka ten lac kwji cwieZ
taka fifteen lac kwj cwZvwcZ nBe; Ges
(L) sub rule (2) Gi clauses (a) I (b) Gi cwieZ wbgic
clauses (a) I (b) cwZvwcZ nBe, h_v:-
(a) Where an assessee carrying on business-
Initial capital
investment to be
shown
Rate of
Tax(Tk)
Applicability
Upto Tk 6 lakh 1,000/- For the assessee not located
under any city corporation or
paurashava of district
headquarters
Upto Tk 7 lakh 2,000/- For the assessee located at
Paurashava in district
headquarters and other area
excluding city corporation;
Upto Tk 8 lakh 3,000/- For assessee of any area;
Upto Tk 10 lakh 5,000/- For assessee of any area;
Upto Tk 15 lakh 10,000/- For assessee of any area;
(b) Where an assessee carrying on profession as a Lawyer or
Doctor-
Length of
profesison
Rate of
Tax(Tk)
Applicability
Upto 3 years 1,000/- For the assessee not located under
any city corporation or paurashava
of district headquarters;
Upto 4 years 2,000/- For the assessee located at
Paurashava in district headquarters
and other area excluding city
corporation;
Upto 5 years 3,000/- For assessee of any area;
Upto 10 years 5,000/- For assessee of any area.;
70
(8) rule 64B Gi cwieZ wbgic rule 64B cwZvwcZ nBe, h_v:-
64B. Tax payers Identification Number. Every person
shall, for the purpose of obtaining Tax payers Identification
Number (TIN) referred to in section 184B of the Ordinance,
submit an application-
(1) electronically through the website hosted by the Board
for this purpose by following the procedure mentioned in
the website; or
(2) manually in the form prescribed below to the Deputy
Commissioner of Taxes with whom his jurisdiction lies
or to any other authority or agency as may be authorised
by the Board in this respect:-
Application form for Taxpayers Identification Number
Instructions:
(1) Use capital letters. Write one letter in each box. Keep an empty
box in between two words. Avoid abbreviations.
(2) Incomplete and incorrect application shall not be qualified for
Taxpayers Identification Number.
(3) National Board of Revenue (NBR) will verify the information
furnished below as may be required.
(To be filled in by the assessee)
1. Name of the assessee:
2.(a) Father's Name (In case of individual) :
passport size
photograph
of the assessee
71
(b) Mother's Name (In case of individual) :
(c) Date of birth (In case of individual) :
Day Month Year
(d) Name of the spouse (Wherever applicable, In case of individual) :
3. Name and TIN of the-
(a) Business (in case of sole proprietorship, only name and
address shall be given)
(b) Partners (in case of a firm)
(c) Sponsor Directors (in case of a company)
(Wherever applicable, if needed separate sheet may be
attached)
4. Incorporation No./Registration No. (Wherever applicable):
sl Name TIN
a
b
c
d
e
f
g
72
5. Incorporation/Registration Date (Wherever applicable):
Day Month Year
6(a). Current address:
District: Post Code
(b). Telephone/Mobile Phone Number: Fax Number:
E-mail Address:
(c). Permanent address:
District: Post Code
(d). Other address (Business/Factory/Professional):
District: Post Code
7. National ID/Passport Number (mandatory for individual)
73
I hereby affirm that all information given above is correct and
complete and I have not taken any Tax payers Identification Number.
_____________________
Signature of the assessee
|
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74
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section 2(46) G msvwqZ ewMYi (person) ga hvnv`i AbyQ`-L
chvR nBe bv mB mKj cZK ew-Ki`vZv (Awbevmx evsjv`kxmn), wn`y
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gvU Avqi Dci AvqKii nvi wbgic nBe, h_v:-
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(K) c_g 2,20,000/- UvKv ch gvU Avqi Dci --- k~b
(L) cieZx 3,00,000/- UvKv ch gvU Avqi Dci -- 10%
(M) cieZx 4,00,000/- UvKv ch gvU Avqi Dci -- 15%
(N) cieZx 3,00,000/- UvKv ch gvU Avqi Dci -- 20%
(O) Aewk gvU Avqi Dci -------------------------- 25%:
Ze kZ _vK h, gwnjv Ki`vZv Ges 65 ermi ev Z`~a eqmi
Ki`vZvi Kigy Avqi mxgv nBe 2,50,000/- UvKv Ges cwZex Ki`vZvi
Kigy Avqi mxgv nBe 3,00,000/- UvKv:
AviI kZ _vK h, b~bZg Kii cwigvY Kvb fveB wbgic ewYZ
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Abvb GjvKvq AewZ Ki`vZv 1,000.00
AviI kZ _vK h, Kvb Ki`vZv hw` ^ DbZ GjvKv (less
developed area) ev mePq Kg DbZ GjvKvq (least developed area)
AewZ Kvb z` ev KzwUi wki gvwjK nb Ges D KzwUi wki `evw` Drcv`b
wbqvwRZ _vKb, Zvnv nBj wZwb D z` ev KzwUi wk nBZ D~Z Avqi Dci
wbgewYZ nvi AvqKi iqvZ jvf Kwieb, h_v :-
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(A) h mswk ermii Drcv`bi
cwigvY c~eeZx ermii Drcv`bi
cwigvYi Zzjbvq 15% Gi AwaK,
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mB D Avqi Dci
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(Av) h mswk ermii Drcv`bi
cwigvY c~eeZx ermii Drcv`bi
cwigvYi Zzjbvq 25% Gi AwaK
nq
mB D Avqi Dci
c`q AvqKii 10%;
<||- GB AbyQ` mePq Kg DbZ GjvKv (least developed area) ev
^ DbZ GjvKv (less developed area) A_ Income-tax Ordinance,
1984 (Ord. No. XXXVI of 1984) Gi section 45 Gi sub-section (2A)
Gi clause (b) Ges (c) Gi weavb Abymvi evW KZK wbw`KZ mePq Kg
DbZ GjvKv (least developed area) ev ^ DbZ GjvKv (less developed
area)|
-v--
76
Kvvbx, vbxq KZc Ges m mKj Ki`vZv hvnv`i Income-
tax Ordinance, 1984 (Ord. No. XXXVI of 1984) Abyhvqx mevP nvi
(at the maximum rate) AvqKi AvivwcZ nq-
(1) evsjv`k h Kvvbxi iwRxKZ Awdm AewZ mB Kvvbx nBZ j
wWwfW Avq ewZiK Ab me cKvi Avqi Dci-
(K) `dv (L), (M), (N) I (O) Z ewYZ
Kvvbxmg~ni eZxZ-
(A) GBic cZKwU Kvvbxi
hvnv publicly traded
company-
D Avqi 27.5%t
Ze kZ _vK h, GBic
publicly traded company
hw` 20% Gi Pq ekx jfvsk
c`vb Ki Zvnv nBj chvR
AvqKii Dci 10% nvi
AvqKi iqvZ jvf Kwie :
AviI kZ _vK h,
GBic publicly traded
company hw` 10% Gi Kg
jfvsk NvlYv Ki A_ev
wmwKDwiwUR G GP Kwgkb
KZK wbavwiZ mgqi ga
NvwlZ jfvsk c`vb bv Ki
Zvnv nBj D publicly
traded company Gi Ki nvi
nBe 37.5%;
77
(Av) GBic cZKwU Kvvbxi
hvnv publicly traded company
bn, Ges vbxq KZcmn
Income-tax Ordinance, 1984
(Ord. No. XXXVI of 1984) Gi
section 2 Gi clause (20) Gi
sub-clause (a), (b), (bb),
(bbb) I (c) Gi AvIZvaxb Abvb
Kvvbxi ----------------
D Avqi 37.5%t
Ze kZ _vK h, hw` GBic
Kvvbx Dnvi cwikvwaZ
g~jabi b~bZg 20% kqvi
Initial Public Offerings
(IPO) Gi gvag nvi Ki,
Zvnv nBj GBic Kvvbx D
nvi mswk ermi chvR
AvqKii Dci 10% nvi AvqKi
iqvZ jvf Kwie;
(L)
(M)
evsK, exgv, A_jMxKvix cwZvbmg~n
(gvPU evsK eZxZ) Gi ---------
-----
D Avqi 42.5%;
gvPU evsK Gi D Avqi 37.5%;
78
(N)
(O)
wmMviU cZKviK Kvvbxi - D Avqi 45%t
Ze kZ _vK h, GBic
cZKwU wmMviU cZKviK
Kvvbx publicly traded
company nBj m Ki
nvi nBe 40%;
gvevBj dvb AcviUi Kvvbxi -- D Avqi 45%t
Ze kZ _vK h, gvevBj
dvb AcviUi Kvvbx hw` Dnvi
cwikvwaZ g~jabi b~bZg 10%
kqvi, hvnvi ga Pre Initial
Public Offering Placement
5% Gi ekx _vwKZ cvwie bv,
K GPi gvag nvi
KiZt Publicly traded
company Z icvwiZ nq
m Ki nvi nBe 40%;
(2) Kvvbx AvBb, 1994 (1994 mbi 18 bs
AvBb) Gi Aaxb evsjv`k wbewZ Kvb
Kvvbx A_ev AvBb Abyhvqx MwVZ
mswewae Kvb cwZvb nBZ 1947 mvji
14 AvMi ci BmyKZ, cwZkZ I
cwikvwaZ cyuwRi Dci NvwlZ I cwikvwaZ
wWwfW Avqi Dci ev evsjv`k wbewZ
bq GBic we`kx Kvvbxi gybvdv
cZvevmb hvnv Income-tax Ordinance,
1984 (Ord. No. XXXVI of 1984) Gi
79
section 2 Gi clause (26) Gi sub-
clause (dd) Abymvi jfvsk wnme MY,
Zvnvi Dci chvR Ki----
D Avqi 20%;
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eZxZ) GBic ew kYxfz Ki`vZvi Avqi Dci
chvR Ki---------
D Avqi 25%t
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Kvb cvewjK wjwgUW KvvbxK eySvBe hvnv Kvvbx AvBb, 1994 (1994
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tax Ordinance, 1984 (Ord. No. XXXVI of 1984) Gi section 80
Abyhvqx cwim`, `vq I LiPi weeiYx (statement of assets, liabilities
and expenses) Z c`wkZ bxU cwim`i g~jgvb (total net worth) `yB
KvwU UvKvi AwaK, mBic ew Ki`vZvi AvqKi chvR GBic Avqi
Dci chvR AvqKii 10% nvi Ges bxU cwim`i g~jgvb (total net
worth) `k KvwU UvKvi AwaK, mBic ew Ki`vZvi AvqKi chvR
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