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১৩ 125Major sources of income subject to deduction or collection of tax, advance payment of tax and presumptive tax:Applicable for Financial Year 2017-18 Rate of deduction under section 52 140 Rate of deduction under section 52A 141 16: Rate of deduction from the payment of certain services under section 52AA 142
Bangladesh Tax Handbook 2017 2018 Final (1) - Free download as PDF File (.pdf), Text File (.txt) or read online for free.
4.5 Income deemed to accrue or arise in Bangladesh 16 4.6 Income year 17 4.7 Deductions of the Income Tax Ordinance 1984 17 4.8 Tax depreciation 17 4.9 Allowable perquisites 17 4.10 Deductions not admissible in certain circumstances (u/s 30) 18 4.11 Donations 19 4.12 Minimum tax- Section 82C 19 4.13 Losses 22
Paripatra (Income Tax)/2013-2014. Income Tax Circular 1 for 2013-2014. Irregularities of Grameen Bank. Income Tax Circular (2013-14) Circular, Income Tax (2012-13) Amendment of Income Tax Ordinance Section 19. Some Amendment of Definition of 1984 Section 2.
Among direct taxes, income tax is the main source of revenue. It is a progressive tax system. Income tax is imposed on the basis of ability to pay. "The more a taxpayer earns the more he should pay''- is the basic principle of charging income tax. It aims at ensuring equity and social justice.
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No tax is payable by tax residents on income not exceeding Tk 250,000. The following rates are applicable to resident individual, Hindu undivided family, partnership firm, non-resident Bangladeshi, and association of persons: Residents including non-resident Bangladeshi Total income Tax rate First Tk 250,000* Nil Next Tk 400,000 10%
