TAX & VAT

Base Value, VDS, TDS Others

Abstract
This article has been prepared for informational purpose only (for myself), and
is not intended to provide, and should not be considered/relied on for Income
Tax Advice.

Source of Information:
Income Tax Act, 2023
TDS Rules, 2023
VAT and Supplementary Duty Act, 2012
VAT and Supplementary Duty Rules, 2016
VAT SRO240
Various Website /Online source

Knowledge open the door to opportunity, achievement, success and wealth

Abu Taeb ITP, CA Professional level, 01736440044

taeb.amc@gmail.com
 Extract from Page No 75
Explanation of Base Value/amount

মূসক ৬.৩ একটি নমুনা ননম্নে দেওয়া হলঃ ধনি, ভ্যাি সহ দমাি চুক্তি মূলয ৮৬,৭৯,৬০০/=
যেখানে, ভিভি মূল্য /Base Value = ৭৫,৪৭,৪৭৮.২৬ টাকা (৬ েং কল্াম এর যোগফল্)
মূসক / VAT ১৫% = ১১,৩২,১২১.৭৪ টাকা (১০ েং কল্াম এর যোগফল্)
যমাট মূল্য (সকল্ শুল্ক ও করসহ) = ৮৬,৭৯,৬০০.০০ টাকা (১১ েং কল্াম এর যোগফল্)

এখানে, আয়কর আইে ধারা ৮৯ (ভিভধমাল্া ৩) অেুসানর উৎনস কর হার েভি ৫% হয়, তনি উৎনস
কর [Tax deducted at Source (TDS)/withholding Tax/ Source Tax] হনি ভিভি মূল্যXকর হার,
থ টাকা ৭৫,৪৭,৪৭৮.২৬ X৫%= ৩৭৭,৩৭৩.৯১ টাকা উৎনস কর /TDS কতথে হনি I
অর্াৎ

(ধারা ৮৯ অেুসানর উৎনস কর হার সারণীর জেয পৃষ্ঠা ১৬ Annex A যিখুে)

https://www.linkedin.com/in/abu-taeb-itp-ca-professional-level-
3a8816129/?lipi=urn%3Ali%3Apage%3Ad_flagship3_feed%3BkaX3fNUcRiir3vjxgR5WAQ%3D%3D
https://www.facebook.com/groups/926593715080159/

Abu Taeb ITP, CA Professional level, 01736440044 1

Abu Taeb ITP, CA Professional level, 01736440044 2
 Extract from Page No 27, 28 & 29
Explanation of Base Value/amount

Abu Taeb ITP, CA Professional level, 01736440044 3

Abu Taeb
ITP, CA Professional level
Mail: taeb.amc@gmail.com
01736440044

https://www.linkedin.com/in/abu-taeb-itp-ca-professional-level-
3a8816129/?lipi=urn%3Ali%3Apage%3Ad_flagship3_feed%3BkaX3fNUcRiir3vjxgR5WAQ%3D%3D

https://www.facebook.com/groups/926593715080159/

Source:
Paripatra 2023-24:
https://nbr.gov.bd/uploads/paripatra/%E0%A6%86%E0%A7%9F%E0%A6%95%E0%A6%B0_%E0%A6%AA%E0%A6%B0%E0%A6%B
F%E0%A6%AA%E0%A6%A4%E0%A7%8D%E0%A6%B0_%E0%A7%A8%E0%A7%A6%E0%A7%A8%E0%A7%A9-
%E0%A7%A8%E0%A7%AA.pdf

Paripatra 2016-17: https://nbr.gov.bd/uploads/paripatra/16.pdf

https://fmskillsharing.com/4-easy-steps-to-calculate-your-tax-vat-from-bill/

Abu Taeb ITP, CA Professional level, 01736440044 4

VDS Not applicable in following circumstances / যেই সি যেনে VAT (মুসক) কতথে
হযি ো:

Source: SRO 240:

For full SRO 240: See Annexure D (Page 19 to 26)

Abu Taeb ITP, CA Professional level, 01736440044 5

4 Easy Steps to Calculate your Tax & VAT from Bill.
by fm_skill_sharing

Taxation of goods and services is a complex and diverse area, with a range of
methods and systems in place around the world. In the Bangladesh, taxation of
goods and services is based on the Income Tax Act, 2023 & Value Added Tax &
Supplementary Duty Act 2012. This means that tax is levied on the final purchase
price of goods.

One of the main tax systems in place in the Bangladesh is the value-added tax
(VAT). This is a tax that is levied on the value added (i.e., the difference between
the price of goods and the cost of the goods’ ingredients.) In practice, it is found
that a VAT registered supplier have to follow government regulation to supply
product or service. But an unregistered supplier not willing to follow government
regulation because they are not used to VAT culture or some of them don’t how
to calculate VAT. In this blog you will learn 4 Easy Steps to Calculate your Tax &
VAT from Bill.

Here the question is Who will deduct VAT & Tax from Bill? What do you
mean base amount? How many types of Tax & VAT related bill found in
practice?

I will help you answer all these question in this post. You’ll get a practical
insight on how to calculate tax & VAT from bill. Just follow & utilize this &
boost your productivity. Let’s start.

1. Who will deduct VAT & Tax from Bill?

Answer:
VAT Deduction Reference

S.R.O No.240-AIN/2021/163-VAT

Abu Taeb ITP, CA Professional level, 01736440044 6

The National Board of Revenue has enacted the following rules in accordance with
the provisions of Section 135, Section 49 and Section 127(b) of the Value Added
Tax and Supplementary Duty Act, 2012 (Act No. 47 of 2012), namely: –
In accordance with sub-rule (1) (b) of rule 2 VAT withholding entity

 Any government or any of its ministries

 Department,
 A semi-public or autonomous body
 State-owned enterprises
 Local authorities
 Council or similar body
 Non-governmental organizations approved by the Bureau of NGO
Affairs or the Department of Social Services
 Any bank, insurance company or similar financial institution
 Secondary or higher-level educational institutions and
 limited company

Tax Deduction Reference

Income Tax Act 2023, Section-140 (3)

The Specified Person means-

(a) any company, firm, association, trust or fund;
(b) Public-Private Partnership
(c) any foreign contractor, foreign enterprise or association or organization
established outside Bangladesh;
(d) any hospital, clinic or diagnostic centre;
(e) any e-commerce platform having an annual turnover of more than one
crore taka, other than any specified person, by whatever name called;
(f) hotels, community centers, transport agencies with an annual turnover of
more than one crore taka;
(g) any person other than a farmer engaged in the production and supply of
tobacco leaves, cigarettes, bidis, jorda, gul and other tobacco products;

2. What do you mean base amount? (See Page# 1-3 for explanation)
Answer:
“Base amount” means the higher of the –
1. Contract Value; or
2. Bill or Invoice Amount; or
3. Payment;

Abu Taeb ITP, CA Professional level, 01736440044 7

3. How many types of Tax & VAT related bill found in practice?
There are three types of Tax & VAT Inclusive or Exclusive related bill found in
practice.
1. Bill Inclusive VAT & Tax
2. Bill Exclusive VAT & Inclusive Tax
3. Bill Exclusive VAT & Tax and
4. Bill Inclusive VAT & Exclusive Tax (These types of conflicted bill found rarely).

1. Bill Inclusive VAT & Tax

When any bill attaches this condition “VAT & Tax Inclusive or Tax & VAT as per
government rule” It’s means final consumer have to pay VAT & Supplier required
to pay tax.
Here attached a demo supply bill for calculated VAT & Tax

Abu Taeb ITP, CA Professional level, 01736440044 8

Calculation Process
There are four steps you should memorized.
Step-1 VAT deduct from bill.

Above mention bill included a term “Including Tax & VAT”. So we have to
calculate & deduct VAT as Law (S.R.O No.240-AIN/2021/163-VAT). This bill treated
as supply. VAT rate @ 7.5%.
[N.B – If you are confused to treated a bill for supply, you have to collect
supplier BIN Certificate to identify nature of this bill.]

Demo BIN Certificate

Bill Amount = tk. 61,800

VAT = 61,800 x 7.5/107.5 = 4,311.63 or tk. 4,312

So, you must deduct VAT tk. 4,312.

Step-2 Calculate Base Value.
Base Value = Bill Amount – Value Added Tax
= 61,800 – 4,312
= tk. 57,488

Step-3 Calculate Tax Amount from Base Value.

Tax = Base Value x Rate of Tax
= 57,488 x 3% (Section-89, Rule-3)
= tk. 1,725

Abu Taeb ITP, CA Professional level, 01736440044 9

Step-4 Calculate Payment Amount.
Payment = Base Value – Tax
= 57,488 – 1725
= tk. 55,763

2. Bill Exclusive VAT & Inclusive Tax

In practice you have found some supply bill attached this condition “VAT
Exclusive & Tax Inclusive” Though the final consumer will bear VAT but it’s
separated from bill not included in bill amount & Supplier required to pay tax.

Here attached a demo supply bill for calculated VAT & Tax

Abu Taeb ITP, CA Professional level, 01736440044 10

Calculation Process

There are three steps you should memorized.

Step-1 VAT Directly Calculate on Bill Amount

Above mention bill included a term “Exclusive VAT & Inclusive Tax”. If any bill
attached above term, you should always treat as bill amount = base value. So,
we have to calculate & deduct VAT as Law (S.R.O No.240-AIN/2021/163-VAT). This
bill treated as supply. VAT rate @ 7.5%.

Bill Amount = Base Value

Base Value = tk. 98,000

VAT = 98,000 x 7.5%

= tk. 7,350
So, you must deduct VAT tk. 7,350.

Step-2 Calculate Tax Amount from Base Value.

Tax = Base Value x Rate of Tax

= 98,000 x 3% (Section-89, Rule-3)
= tk. 2,940

Step-3 Calculate Payment Amount.

Payment = Base Value – Tax
= 98,000 – 2,940
= tk. 95,060

3. Bill Exclusive VAT & Tax

In practice occasionally you have found some supply bill attached this
condition “Exclusive VAT & Tax” This type of condition arises from customer &
supplier verbal or written agreement. This bill specialty is Bill amount = Payment
amount. VAT & TAX calculated on gross up method. It’s seeming to be bear VAT
by final consumer & Supplier must pay tax but Local Practice it’s called “VAT &
TAX bear by the company”.

Abu Taeb ITP, CA Professional level, 01736440044 11

Here attached a demo supply bill for calculated VAT & Tax

Calculation Process
There are three steps you should memorized.

Step-1 Tax Amount Calculated on Gross up Method:

Above mention bill included a term “Exclusive VAT & Tax”. If any bill attached
above term, you should calculate Tax amount on gross up method.

Here
Bill Amount = Payment Amount
Payment Amount = tk. 98,000

Tax = Payment Amount x Tax Rate/(100-Tax Rate) (Section-141)

= 98,000 x 3/97
= tk. 3,031 [Tax Rate–(Section-89, Rule-3)]

So, you must deduct Tax tk. 3,031.

Abu Taeb ITP, CA Professional level, 01736440044 12

Step-2 Calculate Base Value.
Base Value = Payment Amount + Tax
= 98,000 + 3,031
= tk. 101,031
Or,
Base Value = Payment Amount x 100/ (100-Tax Rate)
= 98,000 x 100/ (100-3)
= 98,000 x 100/97
= tk. 101,031

Step-3 VAT Amount Calculate on Gross up Method.

VAT = Base Value x VAT Rate

= 101,031 x 7.5% (As per S.R.O No.240-AIN/2021/163-VAT).
= tk. 7,577.32

Step-4 Calculate Actual Bill Amount.

Actual Bill Amount = Base Value + VAT

= 101,031 + 7,577.32
= tk. 108,608.32

4. Inclusive VAT & Exclusive Tax

In practice rarely you have found some supply bill attached this
condition “Inclusive VAT & Exclusive Tax” This type of condition arises from
supplier end due to ignorance of Tax & VAT Law. It is not possible to calculate this
type of bill. Here two questions arise. (a) Which one (Tax & VAT) I calculate first?
(b) Is base value same if we calculate according to the condition “Inclusive VAT &
Exclusive Tax”. Let’s find out answer.

Step-1 Tax Amount Calculated on Gross up Method:

If any bill attached this term “Exclusive Tax”, you should calculate Tax amount on
gross up method.

Here
Bill Amount = Payment Amount
Payment Amount = tk. 98,000 [Let’s Bill Amount = 98,000]

Abu Taeb ITP, CA Professional level, 01736440044 13

Tax = Payment Amount x Tax Rate/(100-Tax Rate)
= 98,000 x 3/97
= tk. 3,031 [Tax Rate–(Section-89, Rule-3)]

So, you must deduct Tax tk. 3,031.

Step-2 Calculate Base Value.

Base Value = Payment Amount + Tax

= 98,000 + 3,031
= tk. 101,031
Or,
Base Value = Payment Amount x 100/ (100-Tax Rate)
= 98,000 x 100/ (100-3)
= 98,000 x 100/97
= tk. 101,031

Step-3 VAT deduct from bill.

If any bill found this term “Inclusive VAT”. So we have to calculate & deduct VAT
as Law (S.R.O No.240-AIN/2021/163-VAT). Let’s this bill treated as supply. VAT rate
@ 7.5%.

Bill Amount = tk. 98,000

VAT = 98,000 x 7.5/107.5 = tk. 6,837

Step-4 Calculate Base Value.

Base Value = Bill Amount – Value Added Tax

= 98,000 – 6,837
= tk. 91,163

(a)Answer: If you found this type of bill you contract with supplier for changing the
bill either “Inclusive VAT & Tax” or “Bill Exclusive VAT & Inclusive Tax”. If
supplier deny to do that you can deduct TAX & VAT both inclusive method.

(b) If we calculate according to the condition “Inclusive VAT & Exclusive

Tax” base value is not same.

Source: Link: https://fmskillsharing.com/4-easy-steps-to-calculate-your-tax-vat-from-bill/

Abu Taeb ITP, CA Professional level, 01736440044 14

 Tax & VAT Rate Ammended up to 02 Aug 2023 (FY: 2023-24) effective from July 2023 (With TDS Calculation Example US 90(R4) SL 3 & 4)
Abu Taeb, CA Professional Level, ITP, e-mail: taeb.amc@gmail.com, Con+88 01736440044
For Updated Materials Join CATS: CA & TaxVat Study Group in FB Link: https://www.facebook.com/groups/926593715080159/
Dr‡m g~mK KZ©b ZvwjKv g~mK Dr†m g~mK Dr†m TDS 2023-2024 (As per ITA 2023)
KZ©‡bi nvi KZ©‡bi nvi
bs †mevi †KvW †mev cÖ`vbKvix 2022-23 2023-24 Tax Rate U/S

Gwm †nv‡Uj 15% 15% Rules 4 Serial No 3= On Commission 10%,

Gm On Gross Bill 2%
1
001.10/20
bb Gwm †nv‡Uj 7.5% 7.5% 90 R-4
(See Note 1 for TDSCalculation)
†i‡¯Íviv 5.0% 5.0% Rules 4 Serial 17= Other service 10%
2 Gm 002.00 ‡W‡Kv‡iUm© I K¨vUvivm© 15% 15% Annexure B 90 R-4
3 Gm 003.10 ‡gvUi Mvwoi M¨v‡iR I IqvK©kc 10% 10% 8% 90 R-4
4 Gm 003.20 WKBqvW© (RvnvR wbg©vY) 10% 10% 8% 90 R-4
Not Exceeding Tk 50 Lac 3%
5 Gm 004.00 wbg©vY ms¯’v 7.5% 7.5% Tk 50 Lac to 2 Crore 5% Annexure A for Details 89 R-3
Tk above 2 crore 7%
6 Gm 007.00 weÁvcbx ms¯’v 15.0% 15.0% 5% 92
7 Gm 008.10 QvcvLvbv 10% 10% 3%/5%/7% or Supply of Books 3% Annexure A 89 R-3
8 Gm 009.00 wbjvgKvix ms¯’v 10% 10% 10%, if sale of Tea 1% 133
9 Gm 010.10 f‚wg Dbœqb ms¯’v 2% 2%
Gm 010.20
feb wbg©vY ms¯’v (K) 1 -1600 eM©dzU ch©šÍ 2% 2%
10 (L) 1601- eM©d‡z Ui Dc‡i 4.50% 4.50%
M) cyb: †iwR‡÷ªk‡bi ‡ÿ‡Î 2% 2%
11 Gm 014. 00 B‡Ûw›Us ms¯’v 5% 5% 8% on Commission 90 R-4
12 Gm 015. 10 ‡d«BU d‡ivqvWv©m© 15% 15% 15% on Agency Commission 113
13 Gm 020.00 Rwic ms¯’v 15% 15% 10%, Gross Bill 2%, Other 10% (See Note 1 Calculation) 90 R-4
14 Gm 021.00 cøv›U ev g~jabx hš¿cvwZ fvov cÖ`vbKvix ms¯’v 15% 15% 5% 109
Avmevec‡Î wecbb †K›`ª (K) Drcv`b ch©v‡q 7.5% 7.5% Not Exceeding Tk 50 Lac 3%
15 Gm 024.00 (L) wecYb ch©v‡q (‡kv iyg) (Drcv`b ch©©v‡q 7.5% nv‡i g~mK Tk 50 Lac to 2 Crore 5% Annexure A 89 R-3
cwi‡kv‡ai PvjvbcÎ _vKv mv‡c‡ÿ, Ab¨_vq 15%)
7.5% 7.5% Tk above 2 crore 7%
16 Gm 028.00 Kzwiqvi (Courier) I G·‡cÖm †gBj mvwf©m 15% 15% 10%, 2% Pls See Calculation Note 1 (Higher of A & B) 90 R-4
c‡Yi wewbg‡q Ki‡hvM¨ cY¨ †givgZ ev mvwf©wms- Gi
17 Gm 031.00 10% 10% Repair & Maintenance 5%, Motor Garage/Workshop 8% 90 R-4
Kv‡R wb‡qvwRZ e¨w³, cÖwZôvb ev ms¯’v
18 Gm 032.00 KbmvjU¨vÝx dvg© I mycvifvBRix dvg© 15% 15% 10% 90 R-4
19 Gm 033.00 BRviv`vi 15% 15% Lease of immovable property TDS 4% 128
20 Gm 034.00 AwWU GÛ GKvDw›Us dvg© 15% 15% 10% 90 R-4
21 Gm 037.00 ‡hvMvb`vi (Procurement Provider) 7.5% 7.5% 3%/5%/7% or Table 2 Various % Annexure A 89 R-3
22 Gm 040.00 wmwKDwiwU mvwf©m 10% 10% 10%, 2% Pls See Calculation Note 1 (Higher of A & B) 90 R-4
23 Gm 043.00 ‡Uwjwfkb I AbjvBb m¤úªPvi gva¨‡g Abyôvb mieivnKvix 15% 15% 5% 92
24 Gm 045.00 AvBb civgk©K 15% 15% 10% 90 R-4
cwienb (K) †c‡UªvwjqvgRvZ cY¨ cwien‡bi †¶‡Î 5% 5%
25 Gm 048.00 Transport Service 5% 90 R-4
wVKv`vi (L) Ab¨vb¨ cY¨cwien‡bi †¶‡Î 10% 10%
Vehicle rental service, Carrying service, Ride sharing service,
26 Gm 049.00 hvbevnb fvov cÖ`vbKvix 15% 15% Coworking space providing service, Accommodation providing 90 R-4
service including any sharing economy platform TDS 5%

27 Gm 050.10 AvwK©‡U±, B‡›Uwiqi wWRvBbvi ev B‡›Uwiqi†WK‡iUi 15% 15% 10% 90 R-4

28 Gm 050.20 MÖvwdK wWRvBbvi 15% 15% 10% 90 R-4
29 Gm 051.00 BwÄwbqvwis dvg© 15% 15% 10% 90 R-4
30 Gm 052.00 kã I Av‡jvK miÄvg fvov cÖ`vbKvix 15% 15% 10%, 2% Pls See Calculation Note 1 (Higher of A & B) 90 R-4
31 Gm 053.00 ‡evW© mfvq †hvM`vbKvix 10% 10% 10% 90 R-4
32 Gm 054.00 DcMÖn P¨v‡b‡ji gva¨‡g weÁvcb cÖPviKvix 15% 15% 5% 92
33 Gm 058.00 PvU©vW© wegvb ev †nwjKÞvi fvov cÖ`vbKvix ms¯’v 15% 15% 90 R-4
34 Gm 060.00 wbjvgK…Z c‡Y¨i ‡µZv 7.5% 7.5% 10%, if sale of Tea 1% 133
35 Gm 065.00 feb †g‡S I A½b cwi®‹vi/i¶Yv‡e¶YKvix ms¯’v 10% 10% 10%, 2% Pls See Calculation Note 1 (Higher of A & B) 90 R-4
36 Gm 066.00 jUvwii wUwKU weµqKvix 10% 10% Income from lottery 20% 118
37 Gm 067.00 Bwg‡MÖkb Dc‡`óv 15% 15% 10% 90 R-4
10%, 2% Pls See Calculation Note 1 (Higher of A & B) 90 R-4
38 Gm 071.00 Abyôvb Av‡qvRK 15% 15%
Services from convention hall, conference centre etc 5% 110
39 Gm 072.00 gvbe m¤•` mieivn ev e¨e¯’vcbv cÖwZôvb 15% 15% 10%, 2% Pls See Calculation Note 1 (Higher of A & B) 90 R-4
ITES Tax Exempted as per 6th schedule Part 1 Para 21 (As per ITA 2023)
Z_¨-cÖhyw³ wbf©i †mev (Information Technology Enabled
40 S099.10 5% 5% (condition: NBR issued exemption Certificate required)
Services)
Internet Service = 10% TDS 90 R-4
10% 90 R-4
41 S099.20 Ab¨vb¨ wewea †mev 15% 15% Intangible Assets Tk 25 Lac 10%, Exceed Tk 25 Lac 12% 91
Commission, Discount Fee 10%, 5%, 3% 94
42 S099.30 ¯cÝikxc †mev (Sponsorship Services) 15% 15% 10% 90 R-4
43 Gm 099.60 ‡µwWU †iwUs G‡RwÝ 7.5% 7.5% 10% 90 R-4
Space and Structure Rent/ Office Rent TDS 5% of Gross Rent
Exemption Area:(a) Factory rent (b)Space/structure fully VDS Not required. এই ভ্যাট হবে ভ্াডার অতিতরক্ত অর্াৎ
থ ভ্াডা থর্বে
used for residential purposes (C)Commercial purpose not ভ্যাট েিথন হবে না
1 Gm 074.00 15% 15% 109
more than 150 square feet (d)Rent paid by ITES স্থান ও স্থাপনা ভ্াডা গ্রনণোরী : ভ্াডা গ্রনণোরী েিত থে ভ্াডার উপর ১৫%
organization reg. under service code S099.10 হাবর মূসে আদায় েতরবি হ‌ইবে (অর্াৎ থ পতরব াবের দাতয়বে র্াো েযক্তক্ত
(e)Showroom rent run by women entrepreneurs ভ্যাট আদায় েরবে)
No VDS as per 3rd schedule if service provided under S. code S012.14
TDS Exempted, if service is ITES as per 6th schedule Part 1 Para 21
2 Gm 012. 14 B›Uv‡bU ms¯’v 5% 5%
(Condition: NBR issued exemption certificate required) ITA 2023
Internet Service = 10% TDS 90 R-4
No VDS as per 3rd Schedule.
3 Gm 057.00 we`¨yr weZiYKvix 5% 5%
TDS 6%, WH Authority BPDB or semilar organzation 114
No VDS as per 3rd schedule.
4 Gm 080.00 ivBW †kqvwis 5% 5%
TDS 5% 90 R-4
5 Collection of Tax from travel agent 0.30% 95
6 Deduction from Commission of Letter of Credit (LC) 5% 96
7 Local Letter of Credit 3%, 1%, 2% 97
8 Deduction of tax from export proceeds of goods Bank deduct tax @ 1% of total export proceed 123
9 Deduction of tax at source from export cash subsidy 10% 112
Example: Say, Bill amount Tk 50,000 + Commission Tk 6,000= Gross Bill Tk 56,000
Note (1): TDS will be Sec-90 R4(3): (A) TDS On Commission (Tk 6,000X Tax Rate 10%)=Tk 600;
(B) Gross Bill 56,000X Formula 10%X Tax Rate 10%= Tk 560
So, TDS is Tk 600 (Higher of A & B)
If only Gross Bill submitted Tk 56,000 (No commission said in bill) TDS will be Sec-90 R4(3): Goss bill Tk56000X Tax Rate2% =TDS Tk 1,120
Note (2): TDS will be Sec-90 R4(4): (A) TDS On Commission (Tk 6,000X Tax Rate 10%)=Tk 600;
Media buying agency Service (B) Gross Bill 56,000X Formula 2.5%X Tax Rate 10%= Tk 140
So, TDS is Tk 600 (Higher of A & B)
If only Gross Bill submitted Tk 56,000 (No commission said in bill) TDS will be Sec-90 R4(4): Goss bill Tk56000X Tax Rate 0.65% =TDS Tk 364
AT 5% ***NB: Read Annexure A & B for details head wise TDS Rate U/S 89 (R3) & 90 (R4) Page 15
Annexure A

Page 16
Annexure B

Page 17
Annexure C

Page 18
Annexure D

Page 19
Page 20
Page 21
Page 22
Page 23
Page 24
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Page 26
Dr‡m Ki wb‡`©wkKv Ki AÂj-7, XvKv
(2023-2024) 2q 12 Zjv miKvwi Awdm feb (4_© Zjv)
†m¸bevwMPv, XvKv

Dr‡m Ki wb‡`©wkKv
(2023-2024)

Page 27
 Dr‡m AvqKi KZ©b/ msMª‡ni LvZ, aviv I nvi
Ki AÂj-07 Gi
µwgK aviv Dr‡mi LvZ Dr‡m Ki KZ©‡bi nvi †¶‡Î cª‡hvR¨Zv
1 aviv-86 PvKyix n‡Z Mo nv‡i AÎ Ki A‡ji
Avq Awa‡¶Îvaxb
Dr‡m Ki
KZ©bKvix
KZ©…c¶ KZ©…K
KwZ©Z Dr‡m
Ki|
2 aviv-107 evsjv‡`k m‡e©v”P nv‡i mswkøó
e¨vsK KZ…©cÿ
we‡ji Dci
wWmKvD›U
3 aviv-106 wmwKDwiwU 5% mswkøó
R Gi Dci KZ…©cÿ
my`
4 aviv-89 wVKv`vi, (K) Ask 7 Gi Ab¨ †Kv‡bv avivq DwjøwLZ AÎ Ki
mieivnKvix cwi‡lev cª`vb ev mieiv‡ni Rb¨ Pyw³ e¨ZxZ A‡ji
Ab¨ †Kv‡bv Pyw³ m¤ú`vb;
BZ¨vw`‡K L) cY¨ mieivn;
Awa‡¶Îvaxb
cª`Ë A_© M) Drcv`b, cªwµqvKiY ev iƒcvšÍi; Drm Ki
nB‡Z Ki N) gy`ªY, c¨v‡KwRs ev euvavB, ‡mB †¶‡Î D³ KZ©bKvix
KZ©b cwi‡kv‡ai Rb¨ `vwqZ¡cªvß e¨w³ D³iƒc A_© KZ©…c¶ KZ©…K
cª`vb ev †µwWUKv‡j wfwËg~‡j¨i Dci
KwZ©Z Dr‡m
wba©vwiZ, AbwaK 10(`k kZvsk), nv‡i Ki
KZ©b Kwi‡eb| wfwËg~j¨ 50 j¶ UvKv Ki|
ch©šÍ---3%
wfwËg~j¨ 50 j¶ UvKvi AwaK wKš‘ 2 †KvwU
UvKvi E‡aŸ© bq---5%
wfwËg~j¨ 2 †KvwU UvKvi AwaK-7%
A‡qj gv‡K©wUs †Kv¤úvwbi †Zj mieivn †¶‡Î
0.6%

03

Page 28
 Ki AÂj-07 Gi
µwgK aviv Dr‡mi LvZ Dr‡m Ki KZ©‡bi nvi †¶‡Î cª‡hvR¨Zv
A‡qj gv‡K©wUs †Kv¤úvwbi wWjvi ev G‡R›U
(‡c‡Uªvj cv¤ú †ókb e¨ZxZ) n‡Z †Zj
mieiv‡ni †¶‡Î †h †Kvb cwigvY
†c‡g›U------- 1%
A‡qj widvBbvi †Kv¤úvwb n‡Z †Zj
mieiv‡ni †¶‡Î †h †Kvb cwigvY
†c‡g›U--------3%
M¨vm UªvÝwgk‡b wb‡qvwRZ †Kv¤úvwb †c‡g‡›Ui
†¶‡Î ‡h †Kvb cwigvY †c‡g›U---- 3%
M¨vm wWw÷ªweDkb †Kv¤úvwb †c‡g‡›Ui †¶‡Î
†h †Kvb cwigvY †c‡g›U----3%
Gg Gm we‡jU e¨wZ‡i‡K wm‡g›U, †jvnv ev
†jŠnRvZ cY¨ Drcv`‡bi †¶‡Î †h‡Kv‡bv
cwigvY †c‡g‡›Ui †¶‡Î---2%
Gg Gm we‡jU Drcv`‡bi †¶‡Î †h‡Kv‡bv
cwigvY †c‡g‡›Ui †¶‡Î-- 0.5%

‡c‡g›U Gi mgq cªvcK KZ©…K wiUvb© `vwL‡ji cªgvb `vwLjK„Z bv n‡j A_ev e¨vswKs
P¨v‡b‡j †c‡g›U bv n‡j Dr‡m K‡ii nvi wba©vwiZ nvi A‡c¶v 50 kZvsk †ewk n‡e|
(aviv-142)
5 aviv-91 iq¨vjwU wfwËg~j¨ 25 j¶ UvKv AÎ Ki
BZ¨vw` mn ch©šÍ--10% A‡ji
mKj wfwËg~j¨ 25 j¶ UvKvi AwaK Awa‡¶Îvaxb
Intangibles ----12% Dr‡m Ki
e¨envi ‡c‡g›U Gi mgq cªvcK 12- KZ©bKvix
wWwRU wUBGbavix bv n‡j KZ©…c¶ KZ©…K
Dr‡m K‡ii nvi wba©vwiZ nvi KwZ©Z Dr‡m
A‡c¶v 50 kZvsk †ewk n‡e| Ki|

04

Page 29
 Ki AÂj-07 Gi
µwgK aviv Dr‡mi LvZ Dr‡m Ki KZ©‡bi nvi †¶‡Î cª‡hvR¨Zv
6 aviv-91 Dc‡`óv A_ev 10%
Kbmvj‡UwÝ
mvwf©m
‡ckvMZ mvwf©m, 10%
KvwiMwi mvwf©‡mm
wd, KvwiMwi
mnvqZv wd
K¨vUvwis mvwf©m; Kwgkb/wd cª`v‡bi
wK¬wbs mvwf©m; †¶‡Î Kwgkb/wd Gi
Kv‡jKkb GÛ Dci --- 10%
wiKfvwi mvwf©m;
mswkøó
cªvB‡fU wmwKDwiwU Mªm wej cª`v‡bi †¶‡Î KZ…©cÿ
mvwf©m; Rbej Mªm we‡ji Dci - 2%
mieivn mvwf©m;
wµ‡qwUf wgwWqv
mvwf©m; cvewjK
wi‡jkb/Rbms‡hvM
mvwf©m; B‡f›U
g¨v‡bR‡g›U mvwf©m;
cªwk¶Y, IqvK©kc,
BZ¨vw` Av‡qvRb I
e¨e¯’vcbv mvwf©m;
Kywiqvi mvwf©m,
c¨vwKs GÛ wkdwUs
mvwf©m;
GQvov Giæc ai‡bi
Ab¨ †Kvb mvwf©m-
wgwWqv evwqs Kwgkb/wd cª`v‡bi †¶‡Î
G‡RwÝ mvwf©m Kwgkb/wd Gi Dci ---10%
Mªm wej cª`v‡bi †¶‡Î Mªm
we‡ji Dci -- 0.65%

05

Page 30
 Ki AÂj-07 Gi
µwgK aviv Dr‡mi LvZ Dr‡m Ki KZ©‡bi nvi †¶‡Î cª‡hvR¨Zv
B‡Ûw›Us Kwgkb 8%
wgwUs wdm, †Uªwbs 10%
wdm ev m¤§vbx
‡gvevBj †bUIqvK© 12%
Acv‡iUi,
KvwiMwi mnvqZv
cª`vbKvix cªwZôvb
‡µwWU †iwUs 10%
mvwf©mGQvov Giæc
ai‡bi Ab¨ †Kvb
mvwf©m-
‡gvUi M¨v‡iR I 8%
IqvK©kc
e¨vw³MZ K‡›UBbvi 8%
†cvU© ev WKBqvW©
mvwf©m
wkwcs G‡RwÝ 8%
Kwgkb
w÷‡fWwis/ev_© Kwgkb/wd cª`v‡bi
Acv‡iUi/Uvwg©bvj †¶‡Î Kwgkb/wd Gi
Acv‡iUi/wkc Dci -----10%
n¨vÛwjs Acv‡iUi Mªm wej cª`v‡bi †¶‡Î
Mªm we‡ji Dci -5%
cwienb mvwf©m, K¨vwis 5%
mvwf©m, hvbevnb †i›Uvj
mvwf©m, wi‡cqvi GÛ
†gBb‡Ub¨vÝ mvwf©m;
ivBW †kqvwis mvwf©m,
†KvIqvwK©s †¯úm †cªvfvBWvi
mvwf©m Ges G‡Kv‡gv‡Wkb
†cªvfvBwWs mvwf©m; †mevmn
†h‡Kv‡bv cªKvi †kqvi
B‡KvbwgK cøvUdg©

06

Page 31
 Ki AÂj-07 Gi
µwgK aviv Dr‡mi LvZ Dr‡m Ki KZ©‡bi nvi †¶‡Î cª‡hvR¨Zv
Wheeling 3%
charge in
electricity
transmission

B›Uvi‡bU mvwf©m 10%

Dc‡i DwjøwLZ 10%
bq Ges †Kv‡bv
e¨vsK, BÝ&hy‡iÝ,
†gvevBj
dvBb¨vwÝqvj
†mev A_ev
Avw_©K cªwZôv‡bi
†mev cª`vb bq
Ggb †Kv‡bv †mev
‡c‡g›U Gi mgq cªvcK KZ©…K wiUvb© `vwL‡ji cªgvb `vwLjK„Z bv n‡j A_ev e¨vswKs
P¨v‡b‡j †c‡g›U bv n‡j Dr‡m K‡ii nvi wba©vwiZ nvi A‡c¶v 50 kZvsk †ewk n‡e|
7 aviv-122 wm GÛ Gd 10% mswkøó
G‡R›U‡K cª‡`q KZ…©cÿ
wd
8 aviv-129 wmMv‡iU 10% mswkøó
Drcv`bKvixi KZ…©cÿ
wbKU †_‡K
wmMv‡iU
Drcv`‡bi Rb¨
e¨vÛ †iv‡ji
g~‡j¨i Dci

07

Page 32
 Ki AÂj-07 Gi
µwgK aviv Dr‡mi LvZ Dr‡m Ki KZ©‡bi nvi †¶‡Î cª‡hvR¨Zv
9 aviv-111 miKvi KZ©…K wmwU K‡c©v‡ikb, kixqZcyi I
m¤úwËi AwaMªnY †cŠimfv ev K¨v›Ub‡g›U gv`vixcyi
eve` cª‡`q †evW© Gi Aax‡b----6% †Rjvq KwZ©Z
Ab¨vb¨ †¶‡Î Ki|
¶wZc~iY -------------- 3%
kixqZcyi I
10 aviv-105 mÂqc‡Îi 10% gv`vixcyi
†Rjvq KwZ©Z
gybvdv Ki|
11 aviv-88 kªwgK AskMªnY 10% AÎ Ki
Znwej (WPE) A‡ji
n‡Z Awa‡¶Îvaxb
myweav‡fvMx‡K Dr‡m Ki
A_© cwi‡kva KZ©bKvix
KZ©…c¶ KZ©…K
KwZ©Z Dr‡m
Ki|
12 aviv-130 BU cª¯ÍyZKvi‡Ki GK †mKkb BU XvKv,
wbKU n‡Z Ki Drcv`bKvix B‡Ui kixqZcyi I
msMªn| fvUv----45,000/- gv`vixcyi
‡`o †mKkb †Rjv n‡Z
Drcv`bKvix B‡Ui fvUv msM„nxZ Ki
---70,000/-
`yB †mKkb Drcv`bKvix
B‡Ui fvUv
----90,000/-
A‡Uv‡gwUK Drcv`bKvix
B‡Ui fvUv
--1,50,000/-

08

Page 33
 Ki AÂj-07 Gi
µwgK aviv Dr‡mi LvZ Dr‡m Ki KZ©‡bi nvi †¶‡Î cª‡hvR¨Zv
13 aviv-96 FYc‡Îi 5% mswkøó
(Gjwm) Kwgkb KZ…©cÿ
14 aviv-95 wegvb wUwKU aviv-95 Gi weavb AÎ Ki
weµq ev Kv‡M©v Abyhvqx A‡ji
fvov eve` Awa‡¶Îvaxb
Uªv‡fj G‡R›U‡K Drm Ki
cª`Ë Kwgkb KZ©bKvix
wWmKvD›U, KZ©…c¶ KZ©…K
Bb‡mbwUf msM„nxZ/KwZ©Z
†evbvm, Ab¨ Dr‡m Ki|
†Kvb †evbvm ev
myweav
15 aviv-131 ‡UªW jvB‡mÝ XvKv DËi, `w¶b I kixqZcyi I
Bm¨y ev bevqb PÆMªvg wmwU K‡c©v‡ikb gv`vixcyi
Rb¨ 3000 UvKv| †Rjvq KwZ©Z
Ab¨vb¨ wmwU K‡c©v‡ikb Ki|
2000 UvKv
‡Rjv m`‡ii †cŠimfvi
Rb¨ 1000 UvKv Ges
Ab¨vb¨ †cŠimfvi Rb¨
500 UvKv|
16 aviv-113 ‡dªBU diIqvW© 15% mswkøó
G‡RwÝ Kwgkb KZ…©cÿ
17 aviv-114 ‡i›Uvj cvIqvi 6% mswkøó
µq eve` KZ…©cÿ
18 aviv-110 Kb‡fbkb nj, 5% AÎ Ki A‡ji
Kbdv‡iÝ Awa‡¶Îvaxb
†m›Uvi Drm Ki
KZ©bKvix KZ©…c¶
BZ¨vw`‡K KZ©…K KwZ©Z
fvov/‡mev cª`vb Dr‡m Ki|

09

Page 34
 Ki AÂj-07 Gi
µwgK aviv Dr‡mi LvZ Dr‡m Ki KZ©‡bi nvi †¶‡Î cª‡hvR¨Zv
19 aviv-124 ‡h †Kv‡bv ai‡bi mswkøó
†mev, AbjvBb KZ…©cÿ
cøvUd‡g©
e¨envi‡hvM¨
weÁvcb wd, †mev
PvR©,
Kwgkb/cvwikªwgK
, †iwfwbD †kqvwis
BZ¨vw` eve`
we‡`k n‡Z
evsjv‡`‡k e¨w³i
e¨vsK wnmv‡e
†cªwiZ A‡_©i Dci
---

(A) AvBb-2023 10%

lô Zdwm‡ji
Ask-1 Gi `dv
17 I 33 Øviv
†gvU Avq ewnf©~Z
A_©;
(Av) †Kv‡bv
wbevmxi
mdUIq¨vi ev
†mevi weµqjä
A_©, hw` D³
weµq ev †mev
nB‡Z cªvß Avq
lô Zdwm‡ji
Ask-1 Gi
`dv-21 Gi †gvU
Avq ewnf©yZ A_©
nq|

10

Page 35
 Ki AÂj-07 Gi
µwgK aviv Dr‡mi LvZ Dr‡m Ki KZ©‡bi nvi †¶‡Î cª‡hvR¨Zv
20 aviv-108 AvšÍR©vwZK †dvb IGW---1.5% mswkøó
Kj eve` cªvwß KZ…©cÿ
ICX, ANS, BRTC
Ges Ab¨vb¨‡`i
†¶‡Î-7.5%
21 aviv-99 BÝ&hy‡iÝ cwjwm 5% mswkøó
†nvìvi‡`i KZ…©cÿ
cwi‡kvwaZ
wcªwgqv‡gi
AwZwi³ A_© n‡Z
Ki KZ©b| Z‡e,
cwjwm MªnxZvi
g„Z¨yi †¶‡Î †Kvb
Ki KZ©b Ki‡Z
n‡e bv|
22 aviv-97 e¨vsK ev Avw_©K Freelancing Agreement Gi mswkøó
cªwZôvb KZ©…K AvIZvq †µwWU myweav cª`v‡bi
PÆMªvg I †¶‡Î:
KZ…©cÿ
Local L/C
K·evRv * Dcaviv (1) Abyhvqx‡µZvi
wnmv‡ei †¶‡Î c‡¶ we‡µZv‡K A_©
i †Rjv Dr‡m Ki KZ©b cwi‡kv‡ai †¶‡Î Dr‡m K‡ii
e¨ZxZ cwigvY-3%
* Dcaviv-2 wWwֻweDUi Gi
c‡¶ we‡µZv‡K A_©
cwi‡kv‡ai †¶‡Î--1%
* Dcaviv-3 DwjøwLZ cY¨,
avb, Mg, †Mvj Avjy †cuqvR
BZ¨vw` c‡Y¨i
†¶‡Î--------2%

23 aviv-98 ‡mjyjvi †dvb 10% mswkøó

†Kv¤úvwb KZ©…‡K KZ…©cÿ
Avq eÚb/ivR¯^
wefvRb,
jvB‡mj wd ev
Ab¨ †Kvb PvR©

11

Page 36
 Ki AÂj-07 Gi
µwgK aviv Dr‡mi LvZ Dr‡m Ki KZ©‡bi nvi †¶‡Î cª‡hvR¨Zv
24 aviv-120 Avg`vwbKvi‡Ki wewa 17G Gi weavb mswkøó
Avg`vbx g~‡j¨i Abyhvqx m‡e©v”P 20% KZ…©cÿ
Dc‡i
25 aviv-109 M„n m¤úwË fvov, 5% 1| AÎ Ki
†nv‡Uj fvov A‡ji
Awa‡¶Îvaxb
Dr‡m Ki
KZ©bKvix KZ©…c¶
KZ©…K KwZ©Z
Dr‡m Ki|
2|
XvKv/kixqZcyi/
gv`vixcyi †Rjvq
miKvix/AvavmiK
vix/¯^vqËkvwmZ/cª
Kí KZ©…K M„n
m¤úwË fvovi
Dci KwZ©Z Ki|
26 aviv-132 ‡Kvb wbevmx aviv-132 Gi weavb mswkøó
KZ©…K RvnvR Abyhvqx KZ…©cÿ
e¨emv
27 aviv-121 Rbkw³ ißvwb 10% mswkøó
eve` M„nxZ KZ…©cÿ
mvwf©m PvR©
28 aviv-123 ißvwb Avq 1% mswkøó
nB‡Z Ki msMªn KZ…©cÿ
29 aviv-137 ÷K G·‡P‡Äi ‡kqvi, wW‡eÂvi I mswkøó
m`m¨ nB‡Z Ki wgDPyqvj dvÛ †jb‡`‡bi KZ…©cÿ
†¶‡Î †gvU †jb‡`b g~‡j¨i
msMªn Dci 0.05% Ges Ab¨vb¨
mKj wmwKDwiwUR
†jb‡`‡bi †¶‡Î Kwgk‡bi
Dci -----10%
myKyK I eÛ n¯ÍvšÍ‡ii †¶‡Î
cª‡hvR¨ bq|

12

Page 37
 Ki AÂj-07 Gi
µwgK aviv Dr‡mi LvZ Dr‡m Ki KZ©‡bi nvi †¶‡Î cª‡hvR¨Zv
Dr‡m Ki KZ©‡bi wel‡q RvZxq ivR¯^ †ev‡W©i me©‡kl Awa‡ÿÎ Av‡`k
30 aviv-133 GKv¶¨ wbjv‡gi aviv-133 Gi weavb kixqZcyi I
weµq ev m¤úwË Abyhvqx gv`vixcyi
n¯ÍvšÍi BZ¨vw` †Rjvq
KwZ©Z/msM„nxZ
Ki
31 aviv-93 Awf‡bZv, 10% AÎ Ki A‡ji
Awf‡bÎx, Awa‡¶Îvaxb
cª‡hvRK BZ¨vw` Dr‡m Ki
e¨w³‡K cª`Ë KZ©bKvix
A_© KZ©…c¶ KZ©…K
KwZ©Z Dr‡m
Ki|
32 aviv-112 ißvwbi †¶‡Î 10% mswkøó
bM` mnvqZv KZ…©cÿ
(Export
Cash
Subsidy)
33 aviv-94 Kwgkb, aviv-94 Gi weavb Abyhvqx AΠKi A‡ji
wWmKvD›U, wd, Awa‡¶Îvaxb
BZ¨vw` nB‡Z Dr‡m Ki
Ki KZ©b KZ©bKvix
34 aviv-116 we‡`wk †µZvi 10% KZ©…c¶ KZ©…K
G‡R›U‡K cª`Ë KwZ©Z Dr‡m
A_© Ki|
35 aviv-102 mÂqx AvgvbZ aviv-102 Gi weavb Abyhvqx mswkøó
ev ¯’vqx KZ…©cÿ
Avgvb‡Zi my`
BZ¨vw` nB‡Z
Ki KZ©b

13

Page 38
 Ki AÂj-07 Gi
µwgK aviv Dr‡mi LvZ Dr‡m Ki KZ©‡bi nvi †¶‡Î cª‡hvR¨Zv
36 aviv-126 wi‡qj G‡÷U aviv-126 Gi weavb AÎ Ki A‡ji
Ges f~wg Dbœqb Abyhvqx Awa‡¶Îvaxb
e¨emv Dr‡m Ki
KZ©bKvix
KZ©…c¶ KZ©…K
KwZ©Z Dr‡m
Ki|
37 aviv-100 exgv Kwgkb 5% mswkøó
KZ…©cÿ
38 aviv-101 mvaviY exgv 15% mswkøó
†Kv¤úvwbi KZ…©cÿ
mv‡f©qvi
39 aviv-125 m¤úwË n¯ÍvšÍi aviv-125 Gi weavb kixqZcyi I
Abyhvqx gv`vixcyi †Rjvq
KwZ©Z Ki|

40 aviv-128 m¤úwËi jxR Gi 4% kixqZcyi I

†¶‡Î gv`vixcyi †Rjvq
KwZ©Z Ki|
41 aviv-103 WvKNi mÂq 10% kixqZcyi I
e¨vsK wnmv‡e gv`vixcyi †Rjvq
Rgvi Dci my` KwZ©Z Ki|

42 aviv-92 msev`cÎ, 5% AÎ Ki A‡ji

mvgwqKx ev Awa‡¶Îvaxb
†emiKvwi Dr‡m Ki
†Uwjwfkb, KZ©bKvix
†emiKvwi †iwWI KZ©…c¶ KZ©…K
P¨v‡bj, I‡qe KwZ©Z Dr‡m
mvBU BZ¨vw`‡Z Ki|
cªPvwiZ weÁvcb
wej

14

Page 39
 Ki AÂj-07 Gi
µwgK aviv Dr‡mi LvZ Dr‡m Ki KZ©‡bi nvi †¶‡Î cª‡hvR¨Zv
43 aviv-135 ¯úÝi 5% mswkøó
†kqvi‡nvÛvi ev KZ…©cÿ
wW‡i±i‡`i
†kqvi
†nv‡ìv‡iin¯ÍvšÍi
44 aviv-136 ‡Kvb ÷K 15% mswkøó
G·‡P‡Äi KZ…©cÿ
†kqvi‡nvìvi‡`i
†kqvi n¯ÍvšÍi
45 aviv-115 wi‡qj G‡÷U 15% AÎ Ki A‡ji
†W‡fjcvi KZ©…K Awa‡¶Îvaxb
Rwgi gvwjK‡K Dr‡m Ki
A_© cwi‡kva KZ©bKvix KZ©…c¶
KZ©…K KwZ©Z
Dr‡m Ki|
46 aviv-138 evwbwR¨K aviv-138 Gi weavb mswkøó
hvbevnb Abyhvqx| KZ…©cÿ
†iwR‡÷ªkb I
wdUb¨vm bevqb
47 aviv-139 Af¨šÍixY †bŠhvb aviv-139 Gi weavb mswkøó
cwiPvjvbvi Rb¨ Abyhvqx| KZ…©cÿ
AwMªg Ki
48 aviv-117 jf¨vsk nB‡Z K) evsjv‡`kx †Kv¤úvwbi †¶‡Î AÎ Ki A‡ji
Ki KZ©b †Kv¤úvbxi Dc‡i cª‡hvR¨ nv‡i:- Awa‡¶Îvaxb
L) evsjv‡`kx e¨w³i †¶‡Ît 12
wWwRU wUAvBGb _vwK‡j---10% Dr‡m Ki
12 wWwRU wUAvBGb bv _vwK‡j KZ© bKvix
--15% KZ©c… ¶ KZ©…K
lô Zdwm‡ji Ask-1 Gi KwZ©Z Dr‡m
`dv-32 Abyhvqx Ae¨vnwZcªvß
n‡j Dr‡m Ki KZ©b cª‡hvR¨ n‡e bv Ki|

15

Page 40
 Ki AÂj-07 Gi
µwgK aviv Dr‡mi LvZ Dr‡m Ki KZ©‡bi nvi †¶‡Î cª‡hvR¨Zv
49 aviv-118 jUvwi, BZ¨vw` 20% mswkøó
KZ…©cÿ
50 aviv-119 Awbevmx‡`i Avq aviv-119 Gi weavb mswkøó
Abyhvqx KZ…©cÿ
51 aviv-153 ‡gvUi Mvwoi aviv-153 Gi weavb AÎ Ki A‡ji
gvwjKvbvRwbZ Abyhvqx Awa‡¶Îvaxb
AbywgZ Av‡qi †gvUiMvoxi
Dci AwMªg Ki gvwjK Ggb
e¨w³/‡Kv¤úvbx/
dvg© I Ab¨vb¨
†kªwYi Ki`vZv
52 aviv-134 cÖvB‡fU 15% mswkøó
wjwg‡UW KZ…©cÿ
†Kv¤úwbi †kqvi
n¯ÍvšÍi
53 aviv-127 miKvix 4% mswkøó
÷¨v¤ú, †KvU KZ…©cÿ
wdb, KvwU©R
†ccvi weµq
54 aviv-104 wbevmx Ki`vZvi 10% mswkøó
my` cÖ`v‡bi mgq KZ…©cÿ

16

Page 41
 As per Income Tax Act 2023

8166 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023

'&%। ‰ , Y ! - ।(') ?
; ! " ; N 6V i 9À , oJ
o , -6 ˆ/ o , ; , ; o , -o
9- _ , ;4 Š 69 H4 3 V• Š
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Abu Taeb
CA Professional Level
Income Tax Practitioner
01736440044
taeb.amc@gmail.com

https://www.facebook.com/groups/926593715080159/

https://www.linkedin.com/in/abu-taeb-itp-ca-professional-level-3a8816129?
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Documents/Books of Accounts/Statements/ Records etc. mandatory keeping/Preserve
period as per various Act:
SL Act Section Period
1 Income Tax Act, 2023 179 3 Years
2 VAT Act, 2012 107 5 Years
3 Company Act, 1994 181 12 Years

Income Tax Act, 2023 Section 179: 3 Years

VAT Act 2012 Section 107: 5 years

Company Act 1994 Section 181: 12 years

Mail: taeb.amc@gmail.com

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Abu Taeb, ITP, CA Professional level, 01736440044 1Page 43

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আয়কর/ভ্যাট বিষয়ক আইন, বিবি ও অনযানয তথ্যাবি এনবিআররর/ iBAS/others ওরয়িসাইট
হরত ডাউনর াড / ভভ্বরবিরকশন ব িংকঃ

১. আয়কর আইন ২০২৩

https://lnkd.in/gx2MVmfH
২. অর্ আইন
থ ২০২৩
https://lnkd.in/gHrkvtbb
৩. আয়কর ননর্দথ নিকা ২০২৩-২৪
https://lnkd.in/gUSAmHPE
৪. আয়কর পনরপত্র ২০২৩-২৪
https://lnkd.in/gU9CEde9
৫. উৎর্ে কর কর্থন/েংগ্রহ েংক্রান্ত অনির্েত্র আর্দি
https://lnkd.in/guEM4m_G
৬. আয়কর নরটার্ নিনিমালা
থ ২০২৩
https://lnkd.in/grfqfzwi
৭. উৎর্ে কনর্থর্ কর চূ ডান্ত করদায় নিষয়ক এে.আর.ও
https://lnkd.in/grCNW7gJ
৮. আয়কর নরটার্ প্রস্তুর্কারী
থ নিনিমালা ২০২৩
https://lnkd.in/g2Tmn8XQ
৯. অনলাইনন আয়কর নরটার্ প্রস্তুর্
থ
https://etaxnbr.gov.bd/#/landing-page
১০. আয়কর নরটার্ েকল
থ ফরম
https://nbr.gov.bd/form/income-tax/eng
১১. আয়কর নরটার্ প্রদার্নর
থ র্র্য যাচাই
https://verification.taxofficemanagement.gov.bd/
১২. এ - চালান প্রস্তুর্
https://ibas.finance.gov.bd/acs/account/login?ReturnUrl=%2Facs%2F
১৩. অনলাইর্ন চালান ডাউনর াড / ভভ্বরবিরকশন
http://103.48.16.132/echalan/
১৪. ভ্যাট SRO 240
https://www.facebook.com/groups/926593715080159/permalink/976065606799636/
১৫. TDS Rules 2023
https://www.facebook.com/groups/926593715080159/permalink/926642105075320/

Thank You
Abu Taeb ITP, CA Professional level, 01736440044, taeb.amc@gmail.com Page 46