Professional Documents
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TDS PDF
TDS PDF
Discount on the real value of Any person responsible maximum rate Whole LTU, Dhaka.
Bangladesh Bank Bills for making such (applicable for FY 2015-16) Bangladesh
2
[50A] payment. 1. Non-publicly traded
company---------------35%
2. Publicly traded company -
---------------------------25%
3. Bank, Insurance, and
Financial Institutions [Other
than Merchant Bank]
a. Listed in share market-
----------------------------40%
b. Not-listed in share
market------------------42.5%
c. Bank, Insurance, and
Financial Institutions
approved by the government
in 2013------------------40%
4. Merchant Bank---37.5%
5. Tobacco Company-35%
6. Mobile phone operator
company----------------45%
Remuneration of Members Any person responsible A rate representing the Whole Zone-1, Dhaka
of Parliament [50B] for making such average of the rates Bangladesh
3
payment. applicable to the estimated
total remuneration
Supply of goods or execution Any person responsible up to 2 lac-------------Nil Dhaka district Zone-2, Dhaka
of contracts and sub- for making such More than 2 lac upto 5 lac----
5
contracts payment ------------------1%
[52 & Rule-16] More than 5 lac upto 15 lac -- Chittagong Zone-2, Ctg.
-----------------2.5% district
More than 15 lac upto 25 lac
---------------3.5%
More than 25 lac upto 3 Other districts Respective
crore-------------------4% Zone
More than 3 crore----5%
Taxpayers of
1|Page
In case of: LTU LTU Zone
-Oil supplied by:
* Oil marketing co. upto 2
lac--------------------Nil
* if payment exceeds 2 lac ---
----------------- 0.60%
-Oil supplied by:
* agent or dealer of marketing
company -------------1%
-Oil supplied by:
* oil refinery company ----3%
-Gas supplied by:
* a gas transmission co.--3%
* company engaged in gas
distribution----3%
Fees for Doctors [52A(1)] The principal officer of a 10% Dhaka district Zone-10, Dhaka
6 company or the chief
executive of any NGO or
Chittagong Zone-2, Ctg.
trust running any
district
general or specialised
hospital or any
Respective
diagnostic centre Other dist. Zone
responsible for making
such payment to any Taxpayers of LTU Zone
doctor. LTU
Royalty or technical know- The government or any Dhaka district Zone-8, Dhaka
6.1 how fee other authority,
[52A(2)] corporation or body or
any company or any Chittagong Zone-2, Ctg.
banking company or any district
insurance company or 10% of the fees
any co-operative bank or Respective
any NGO responsible for Other dist. Zone
making such payment.
Taxpayers of LTU Zone
LTU
Fees for professional or Do 10% (who submits e-TIN) Dhaka district Zone-8, Dhaka
6.2 technical services [52A(3)] 15% (who does not submit e-
TIN)
2|Page
Taxpayers of LTU Zone
LTU
3|Page
[52AA]
[52AA]
[52AA]
Respective
Other dist. Zone
[52AA]
[52AA]
4|Page
Product processing charge -Do- 10% -Do- -Do-
7.13
[52AA]
Respective
Other dist. Zone
9 Biri manufacturer Any person 10% of the value of the Dhaka district Zone-10, Dhaka
[52B(1)] responsible for banderols
selling banderols to
any manufacturer of Chittagong Zone-4, Ctg.
cigarettes. district
Respective
Other dist. Zone
5|Page
9.1 Cigarette manufacturers Any person 3% of Maximum Retail Price According to Respective
[52B(2)] responsible for (MRP) jurisdiction of IT Zone
collecting Value zones
Added Tax (VAT)
in accordance of g~j
mshvRb Ki AvBb,
1991 (1991 mbi 22
bs AvBb)
10 Compensation against Any person responsible (a). 2% of the amount of Dhaka district Zone-15, Dhaka
acquisition of property for payment of such such compensation against
[52C] compensation the immovable property
situated within City Chittagong Zone-2, Ctg.
Corporation, Paurashava or district
Cantonment Board
(b). 1% of the amount of Respective
such compensation against Other dist. Zone
the immovable
property situated outside the
jurisdiction of City
Corporation, Paurashava or
Cantonment Board
11 Interest on saving instruments Any person 5% Dhaka district Zone-10, Dhaka
[52D] responsible for [ No WHT on interest on
making such pensioners savings certificate
payment upto cumulative investment Chittagong Zone-4, Ctg.
of Tk. 5 lac] district
Respective
Other dist. Zone
12 Brick Any person responsible Tk.45,000/- for one section Dhaka district Zone-7, Dhaka
Manufacturer [52F] for issuing any brick field.
permission or renewal of Tk.70,000/- for one and half
permission for section brick field Chittagong Zone-4, Ctg.
manufacture of bricks. Tk. 90,000/- for two section district
brick field.
Tk.1,50,000/- for Respective
automatic brick field. Other dist. Zone
6|Page
14 Collection of tax from travel Any person responsible 0.30% of the total value of Dhaka district Zone-4, Dhaka
agent [52JJ] for paying commission the tickets of the airlines or
or any benefit on behalf any charge for carrying cargo
of any airlines for by air ( payment of Chittagong Zone-2, Ctg.
selling tickets or for embarkation fee, travel tax, district
carrying cargo. F.S insurance, security tax,
airport tax shall not be
included in the value).
Respective
Other dist.
Zone
15 Renewal of trade license by City Corporation or Tk. 500/- for Dhaka (North Dhaka district Zone-3, Dhaka
City Corporation or Paurashava. and South) & Chittagong city
Paurashava corporation.TK. 300 for any
[52K] city corporation other than Chittagong Zone-2, Ctg.
Dhaka (North and South) & district
Chittagong city corporation
and any paurashava. of any
Respective
district headquarters. TK. 100 Other dist.
Zone
in any other paurashava.
16 Freight forward agency Any person responsible 15% Dhaka district Zone-6, Dhaka
commission [52M] for making such
payment.
Chittagong Zone-3, Ctg.
district
Respective
Other dist. Zone
7|Page
19 For services from Any person, being a 5% Dhaka district Zone-4, Dhaka
convention hall, corporation, body or
conference centre etc. authority including any
[52P] company or enterprise Chittagong Zone-2, Ctg.
owned, a company district
registered under Kvvbx
AvBb, 1994 (1994 mbi 18 Respective
bs AvBb), any Non- Other dist. Zone
government
Organization or any
university or medical
college or dental college
or engineering college.
20 Service charges, Paying or crediting 10% Whole Zone-11, Dhaka.
remunerations, consulting authority Bangladesh
fees, commissions remitted (Banks or Financial
from abroad for services institutions)
works done by persons
living in Bangladesh
[52Q]
21 Deduction of tax from (1)The respective bank (1) 1% of total revenue Whole Zone-15, Dhaka.
international gateway through which any received by Bangladesh
service in respect of phone revenue is received on IGW operator.
call. [52R] account of IGW service.
(2) IGW service operator (2) 5% of revenue paid or
credited to
ICX, ANS and others.
22 Deduction of tax from The Security Printing 4% value of such drinks Whole Gazipur Zone.
manufacturer of soft drinks Corporation mineral or bottled water as Bangladesh
and mineral or bottled (Bangladesh ) Liited or determined for the purpose of
water[52S] any other person Value Added Tax (VAT)
responsible for delevery
of banderols or stamps
23 Deduction of tax from any Any person responsible 5% Whole LTU.
payment in excess of for paying to a resident, Bangladesh
premium paid on life any sum in excess of
insurance policy [52T] premium paid for any
life insurance policy
maintained with any life
insurance company
24 Deduction from payment on Respective Bank or 3% Whole LTU, Dhaka
account of purchase through Financial Institute [If purchase of goods through Bangladesh
local L/C [52U] local L/C exceeds taka 5 lakh] except Chittagong
No tax shall be deducted & Cox's Bazar
under this section from the district
payment related to local letter
of credit (L/C) and any other Chittagong & Zone-2, Ctg.
financing agreement in Cox's Bazar
respect of purchase or district
procurement of rice, wheat,
potato, onion, garlic, peas,
chickpeas, lentils, ginger,
turmeric, dried chilies,
pulses, maize, coarse flour,
8|Page
flour, salt, edible oil, sugar,
black pepper, cinnamon,
cardamom, clove, date, cassia
leaf, computer or computer
accessories, jute, cotton, yarn
and all kinds of fruits.
25 Deduction from payment of The principal officer of 10% Whole LTU, Dhaka.
fees, revenue sharing etc. by a cellular mobile phone Bangladesh
cellular mobile phone operator company
operator [52V] responsible for making
such payment
26 Import [53 & Rule 17A] The Commissioner of (a) 5% (general rate) Dhaka district Zone-14, Dhaka
Customs. (b) 2% on certain imported
goods
(c) Tk. 800 per ton in case Chittagong Zone-1, Ctg.
of import of certain items district
Respective
Other dist. Zone
27 House property [53A] The Government or any 5% of the gross rent Dhaka district Zone-7, Dhaka
authority, corporation or
body or any company or
any banking company or Chittagong Zone-2, Ctg.
any co-operative bank or district
any NGO run or
supported by any foreign Respective
donation or any Other dist. Zone
university or medical
college or dental college
Taxpayers of LTU LTU Zone
or engineering college or
any college or school or
hospital or clinic or
diagnostic center as
tenant.
28 Shipping business of a Commissioner of 5% of total freight received Dhaka district Zone-10, Dhaka
resident Customs or any other or receivable in or out of
[53AA] authority duly Bangladesh.
authorized. Chittagong Zone-4, Ctg.
3% of total freight received or district
receivable from services
rendered between two or Respective
more foreign countries. Other dist. Zone
29 Export of manpower [53B, The Director General, 10% Whole Zone-4, Dhaka
rule-17C] Bureau of Manpower, Bangladesh.
Employment and
Training.
9|Page
30 (a) Export of knit-wear and Bank. 0.60% of the total export Whole Zone-4, Dhaka
woven garments, proceeds Bangladesh.
(b) terry towel, jute goods, [this rate is applicable till 30
frozen food, vegetables, June 2016]
leather goods, packed food
[53BB]
31 Member of Stock Exchanges The Chief Executive 0.05% Dhaka Stock Zone-7, Dhaka
[53BBB] Officer of Exchange
Stock Exchange.
32 Export or any goods except Bank. 0.60% of the total export Whole Zone-4, Dhaka
knit- wear and woven proceeds Bangladesh.
garments, terry towel, jute [this rate is applicable till 30
goods , frozen food, June 2016]
vegetables, leather goods,
packed food [53BBBB]
33 Goods or property sold by Any person making sale. 5% of sale price. Dhaka district Zone-9, Dhaka
public auction [53C] [rule
17D]
Chittagong Zone-4, Ctg.
district
Respective
Other dist. Zone
34 Payment to actors and The person responsible (a) 10% on the payment in Whole Zone-12, Dhaka
actresses or purchase of film for making payment. case of purchase of film, Bangladesh
drama, any kind of television drama, any kind of television
or radio program [53D] or radio program
(b) 10% on the payment to
actor/actress (If the total
payment
exceed TK.10,000)
35 Deduction of tax at source Any person responsible 3% Whole Zone-4, Dhaka
from export cash subsidy for payment Bangladesh
[53DDD]
36 Commission, discount or fees Any person being a 10% Dhaka district Zone-12, Dhaka
or dealer's promotional corporation, body
charges or any other such including a company
payment called by whatever making such payment. Chittagong Zone-4, Ctg.
name district
[53E(1)]
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36.1 Deemed Commission, Any person being a 3% Dhaka district Zone-12, Dhaka
discount or fees corporation, body
[53E(2)] including a company
making such payment. Chittagong Zone-4, Ctg.
district
Respective
Other dist. Zone
Respective
Other dist. Zone
38 Interest on saving deposits Any person responsible 10% if there is TIN Whole Zone-1, Dhaka
and fixed deposits etc. for making such 15% if there is no TIN ( not Bangladesh
[53F] payment. applicable if the balance does
not exceed TK. 1,00,000 at
anytime in the year in case of
savings deposit)
(not applicable on the
amount of interest or share
of profit arising out of any
deposit pension scheme
sponsored by the government
or by a schedule bank with
prior approval of the
Government.)
39 Real estate or land Any person responsible (a)(i) 5% for Dhaka, Dhaka district Zone-5, Dhaka
development business for registering any Gazipur, Narayanganj,
[53FF] document for transfer or Munshiganj, Narsingdi and
any land or building or Chittagong districts (ii) 3% Chittagong Zone-4, Ctg.
apartment. for any other districts. district
(b) -Tk. 1,600 per square
meter for
building or apartment for Other dist. Respective
residential purposes and Tk. Zone
6,500 per sq meter
building for commercial
purpose situated at Gulshan
Model Town, Banani,
Baridhara, Motijeel
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commercial area and Dilkusa
commercial area of Dhaka;
-Tk. 1,500 per SQ meter for
residential building and
Tk5,000 per SQ meter
building used for commercial
purpose situated at Defense
Officers Housing Society
(DOHS), Dhanmondi
Residential Area, Lalmatia
Housing Society, Uttara
Model Town, Bashundhara
Residential Area, Dhaka
Cantonment Area, Karwan
Bazar Commercial Area of
Dhaka and Khulshi
Resindential Area, Panchlaish
Residential Area, Agrabad
and Nasirabad of Chittagong;
42 Transfer of property Any person Specific advance tax per Dhaka district Central Survey
[53H] responsible for katha of some land located in Zone, Dhaka
registering any some specified area within
document of a person. Dhaka, Gazipur Chittagong Chittagong Zone-4, Ctg.
and Narayanganj district as district
specified in schedule (a) and
(b) of Rule 17II. Respective
Rate of advance tax on Other dist. Zone
transfer of property in other
locations as specified in
schedule (c) of Rule-17II are
as follows:
Name of Area Rate
of
Tax
Within the 4%
jurisdiction of of
RAJUK and CDA deed
12 | P a g e
except areas value
specified in
schedule (a) and
(b)
Within the 3%
jurisdiction of of
Gazipur, deed
Narayanganj, value
Munshiganj,
Manikganj,
Narsingdi, Dhaka
and Chittagong
districts
[excluding
RAJUK and
CDA], and within
any City
Corporation
(excluding Dhaka
South City
Corporation and
Dhaka North City
Corporation) and
Cantonment Board
Areas within the 3%
jurisdiction of a of
paurasabha of any deed
district value
headquarter
43 Collection of Tax from lease Any registering officer 4% Leased by Central Survey
of property [53HH] responsible for RAJUK Zone, Dhaka
registering any
document in relation to
any lease granted by Leased by CDA Zone-4, Ctg.
Rajuk, CDA, RDA,
KDA & NHA or any
other person being an Leased by CDA Khulna Zone
individual, a firm, an
association of persons, Central Survey
a Hindu undivided Leased by NHA Zone, Dhaka
family, a company or
any artificial juridical
person Respective
Other dist. Zone
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44 Interest on deposit of post Any person 10% Dhaka district Zone-9, Dhaka
office responsible for
saving bank account making such
[53I] payment. Chittagong Zone-4, Ctg.
district
45 Rental value of vacant land The Government or any 5% of the rent Dhaka district Zone-15, Dhaka
or plant or machinery authority, corporation or
[53J] body including its units,
the activities or any Chittagong Zone-4, Ctg.
NGO, any university or district
medical college, dental
college, engineering Respective
college responsible for Other dist. Zone
making such payment.
48 Collection of tax from transfer The principal officer of a 15% (on gain) Dhaka district Zone- 3, Dhaka
of shares of any Stock Stock Exchange
Exchange [53N]
Chittagong Zone-3, Ctg.
district
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49 Deduction of tax from any any person engaged in 15% Dhaka district Zone- 5, Dhaka
sum paid by real estate real estate or land
developer to land owner development business
[53P]
Chittagong Zone-3, Ctg.
district
51 Income from lottery Any person responsible 20% Dhaka district Zone-9, Dhaka
[55] for making such
payment.
Chittagong Zone-3, Ctg.
district
52 Income of non residents Any person responsible 20% Whole Zone-11, Dhaka.
[56] for making such Bangladesh
payment. except taxpayers
of LTU
LTU Zone
Taxpayers of LTU
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Advertisement broadcasting -Do- 20% -Do- -Do-
[56]
52.3
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Contractor, sub-contractor or -Do- 5% -Do- -Do-
supplier
52.11
[56]
17 | P a g e
Professional service -Do- 20% -Do- -Do-
[56]
52.20
53 Motor vehicle presumptive BRTA Rate specified in SRO Whole Central Survey
tax, [SRO:160/2014] No.160/2014 Bangladesh Zone, Dhaka.
54 Cargo/ Launch presumptive BRTA Rate specified in SRO Dhaka district Zone-5, Dhaka
tax, [SRO:162/2014] No.162/2014
Respective
Other dist. Zone
55 Private motor vehicle BRTA Rate specified in SRO Whole Central Survey
advanced tax, No.164/2014 Bangladesh Zone, Dhaka.
[SRO:164/2014]
18 | P a g e
NB: The above heads of TDS and rate of deduction are meant for financial year 2015-16. These are subject to
change in accordance with Finance Act of the particular financial year.
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District : Dhaka
Mobile
Branch Name Address Phone No. No. Email
Agargaon Br. BKS Board Campus, 88-02-8113170 bragargoan@sonalibank.com.bd
Dhaka
B.B. Ave. Banga Bandu Ave., 88-02- 88-02- bbavecorp@sonalibank.com.bd
Corp.br. Dhaka 9550284,966654 9555164
6
23 | P a g e
Dhaka Tejgaon Ind. Area, 88-02-8870502 1730037 brdrcom@sonalibank.com.bd
Registration Dhaka 079
Complex
24 | P a g e
Lalmatia br. Lalmatia, Dhaka, 88-02- brlalmatia@sonalibank.com.bd
Dhaka 8141770,911330
8
25 | P a g e
NCTB br. 69-70,Motijheel 88-02-9566693 brnctb@sonalibank.com.bd
C/A,Dhaka-1000,
Dhaka
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