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†mvgevi, Ryb 11, 2018

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ZvwiL : 28 ˆR¨ô 1425 e•Mvã/11 Ryb 2018 wLª÷vã
Gm. Avi. I. bs 184-AvBb/AvqKi/2018| Income-tax Ordinance, 1984 (Ordinance
No. XXXVI of 1984), AZtci D³ Ordinance ewjqv DwjøwLZ, Gi section 44 Gi sub-section
(4) Gi clause (b) †Z cÖ`Ë ÿgZve‡j miKvi, wbgœewY©Z kZ© mv‡c‡ÿ, 5 (cuvP) erm‡ii Rb¨, ÒMY¯^v¯’¨
†K›`ªÓ Gi `vb I Aby`vb wnmv‡e cÖvß Avq‡K, Ges D³ †K›`ª‡K †Kvb e¨w³ ev cÖwZôvb KZ©„K cÖ`Ë `vb
ev Aby`vb‡K D³ e¨w³ ev cÖwZôv‡bi AbyK~‡j, D³ Ordinance Gi Aaxb Av‡ivcbxq AvqKi cÖ`vb
nB‡Z GZЖviv Ae¨vnwZ (exemption) cÖ`vb Kwij, h_v :
kZ©mg~n :
(K) MY¯^v¯’¨ †K›`ª‡K GB cÖÁvc‡bi mwnZ mswkøó Avq‡K †Kej ÒMY¯^v¯’¨ bMi nvmcvZvjÓ,
ÒMY¯^v¯’¨ WvqvjvBwmm †m›UviÓ Ges ÒMY¯^v¯’¨ K¨vÝvi nvmcvZvjÓ G ¯^v¯’¨ †mev cÖ`v‡bi
Kv‡R e¨q Kwi‡Z nB‡e;
(L) MY¯^v¯’¨ †K‡›`ªi †Kv‡bv A½ cÖwZôv‡bi †ÿ‡Î GB Ae¨vnwZ myweav cÖ‡hvR¨ nB‡e bv; Ges
(M) MY¯^v¯’¨ †K›`ª Ges GB Ae¨vnwZi m‡½ mswkøó ÒMY¯^v¯’¨ bMi nvmcvZvjÓ, ÒMY¯^v¯’¨
WvqvjvBwmm †m›UviÓ I ÒMY¯^v¯’¨ K¨vÝvi nvmcvZvjÓ †K D³ Ordinance Gi section
75 G wba©vwiZ mg‡qi g‡a¨ wbixÿv weeiYxmn AvqKi wiUvY© `vwLj Kwi‡Z nB‡e|
2| GB cÖÁvcb Rvwii ZvwiL nB‡Z Kvh©Ki nB‡e|
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†gvt †gvkviid †nv‡mb fu~Bqv, GbwWwm
wmwbqi mwPe|
†gvt jvj †nv‡mb, DccwiPvjK, evsjv‡`k miKvix gy`ªYvjq, †ZRMuvI, XvKv KZ…©K gyw`ªZ|
†gvt Q‡ivqvi †nv‡mb, DccwiPvjK (AwZwi³ `vwqZ¡), evsjv‡`k dig I cÖKvkbv Awdm,
†ZRMuvI, XvKv KZ…©K cÖKvwkZ| website: www.bgpress.gov.bd
( 7023 )
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