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2017-2018 ছ জ ইন, ন ন ন ... 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 ...
Bangladesh Tax Handbook 2017 2018 Final (1) - Free download as PDF File (.pdf), Text File (.txt) or read online for free.
Income Tax at a Glance. 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.
The National Board of Revenue (NBR) is the apex authority for tax administration in Bangladesh. It was established by the father of the nation Bangabandhu Sheikh Mujibur Rahman under President's Order No. 76 of 1972.
3.14 Imposition of tax on income of chamber of commerce and industry, trade federation or any such business organisation 14 4. Corporate tax 15 4.1 Introduction 15 4.2 Resident 15 4.3 Permanent establishment 15 4.4 Taxable income 16 4.5 Income deemed to accrue or arise in Bangladesh 16 4.6 Income year 17
Basis of Taxation. Bangladeshi resident and non-resident corporations are subject to tax on their taxable income. Tax Losses. Tax losses can be carried forward for a maximum period of six years, but cannot be carried back. Unabsorbed tax depreciation can be carried forward indefinitely.
1 wrz 2021 · Request PDF | Bangladesh Income Tax: Theory and Practice [14th Edition] | This book is an attempt to present an overview of Bangladesh Income Tax with realistic examples and...
