Income Tax Rules 1984 - Amended Upto July 2022

Income Tax Manual
Part-II
The Income Tax Rules, 1984
(As amended up to July 2022)
Compiled by: Masum Gazi
In association with: Mahmudul Hasan

Tbp Lacomp Tn Rul.', 1984 I,T, Manllal (pari-II)
About this book:
Omitted rules and sub-rules arc: prc:sented in red ('olour and changes made by the
SRO # ISS (01 June 2022) arc: prc:sented in green ('%ur.
Disclaimer: If any context of this book makes contradiction with any official
publication of the National Board of Re ..... C1lue (NBR), the said context shall be
pre ..... ailed.
Compiled by :
:\lasum G azi
E-mail: masumgazi613@gmai1.com
Linko.-dIn: htlps:!!\""''W .1i1Lkedin.comlinitaxprofessionalbdl
:\Iobil. No.: +8801935-131132
In association with:
:\lahmudnl Hasan
Linko.-dIn: https:llwww.lmkedm.comliulmahmudulhasan2107/
,
Compilf'd by: Ma, a m Gui La a,"";uioa lIi !h: Ma bmadul Ha, aa
Tabl. of Contents
, Roo Pal1kula,."
\""a;NO
.
, Sbon !ilk
,
, Ddini!iOll
,
, T~ limit fOr ~stmion of firms
,
Form ofapplintion
,
;
,•
Order ~ding ~,tmion of firms
Form of dn:W3tion of partnml of a fum ,
Finns 10 mamlaio accouoiS, ott.
• M.ain~ of acrouots by docIorn, kgal prlIdi!ionn-., ttt

'"
W
,"" M.ain~ of acrouot in a bank by !he <IWIlft" of~ propmy

~ofachange "
W Panicubrs to be furnisMd on imere;l on securities by a person other dwJ "
U
"Gm~
U Form fo.- appbcation for a artifi~ to <kduct tax :II a 1 = nit, de.
UA Form of artificalt under=tWn S3(A) of!he Ordi!lalltt
Panicubrs to be furnish... by persons making deductions :II S<II.IJtt
"
..
U T~ limit fur paymm,1 of tax ~ :II ~
~ofpaymmt oftax~:II sour~
.."
B
Pre.cribrd ;anngm>mt. fur dtduction of tax &-om divtdends
DNuction of tax from paymmt 10 contrxlor5, elC .
DNuction of tax from indmting and Wpping agmcy commiSSIon
BA CoUectioo of tax from impomrs
BB DNuctiOll oft"" from iocOllV' &-om bouse proprrty
BBB DNuction of tax &-om rental val"" of vacam land or pbm mdfor
machinery
Be CoUectioo of"'" from iocOllV' <Im"mon account of export of m:mpower
HD Collection of tax on sale pricr:s of goods or property sold by pubbc auction
BE DNuctiOll of tax frompaymem 10 filmaclOO and >CIrtsStS
me DNuctiOll of tax from Ull\'d agency commiSSIon
BG DNuctiOll or collection at source &-om commission or fet<
BH DNuctiOll of"'" 00 inlnesl on saving <kposi1S, fixed dqIosits and =
dqIosits
m Collection of"'" OIl tl3usfer ofPropoty
m, Collectioo of "'" on tl3usfer of property
m Collection of"'" from exportn-.
Is.U.1II"" of cenific=, ttt. of"'" dmuctiOll and colkction
'" CertiflCateof dmuctiOll of tax under =lion 5O(1 B)
'"" Company 10 furnish a .Cllemenl regarding paymmt of di\~dend
" Stalelllenl regarding paymml of mleRSl other dwJ inleRSl 011 =urities
" Stalelllenl of dMocuon of tax unenI
Pnsons responsible fo.- m.king payments under 1M head -salaries"
,
Compil«l by: Ma, am Gui La a,"";uioa lIi!h: Mabmadlll Ha, aa
Tbp Lacemp Tn Rul.', 1984 I,T, Manllal (pari-II)
Rul<> Pa,1kular!l Pal:" "e.

23A StaleUlenl "'gardllig filing of mum by emplo)'ttS
24 knunofrncOlDe "
24A knun of wilhhokhng laX "n
24B ~ooFormunder=tion 19AAAA w
25 StaleUlenl of assds and liabilities
StaleUlenl of e~ rebting 10 !be life style
"'
25A
~laJatioo under =lion 19A for spnial tax ""almml
"'
25AA
StaleUlenl of ........ and liabilities fur individual honing income from salary
"'
25AAA
Statemenl of assns and liabilities for individual having income 001
"'
25AAAA
exettding taka thrtt lakh from business 01 profession "'
26 Noli"" of demand
26A Mode ofpaymem of tax by !be 3SSe'iStt "
21 Form of ~ 10 !be Appdia", Joint CommisSl""'" "
21A Form of~ 10 !be Commissi""", (~s) "
27B Form of .ppliution 10 !be Taeo Sdtkmrm Commission "
27C Form of .ppliution for AltertWiv" Dispute Resolution "
2g Form of~ 10 Appelbte Tribunal "
29 Form of applic~on for rd".,,-~ to high Court Division "
30 Ddennination of ir>cool. from business when such income is also partially "
'"
30A
31
"""""'"'
Ddennination of ir>cool. from 1r.InSf.,,- of expon qUOOl of gannmlS
Computationof~ derivm from !be sal" of= '"
32 Computation of ~ derivm from !be sale of rubb.,,- "
33 Valuation of pn-<pllsite:s, allowances """"filS "
33A lIoI= renl allowances ""","vable in cash ""
33B Rt:nl fr,"" accotIlll1Odati<KI
33C ConveylUl"" allOWllOCe receivable III cash wi!h no ron~~ facility "
,,>0
330 Conveyance providc<l for p.,,-sooal or pri""", use ,,>0
33E Additional con''eylIOCe allOWllOCe ,,>0
Com""Yllll"" t....d p;utly for p.,,-sooal and p;utly for business JlWIlOS"
33F
33G F= 01 COflaSsional passage for travel abroad or within Bangladrsh '",,>0
33H Emmainmenl allow~ ,,>0
331 Mmical exp=;es
33J OIberhmefilS '"
34 Computation of ~ of a p.,,-son residing outside Bangladrsh '"
'"
35 Computation of ~ from tr.InSactions wi!h non-residems
36 Application for rd'und '"
'"
..
31 krognition of assocUtioo of acrouotants, ",gistration of IflCOlDe laX
'"
practitioners, etc_ . by !he Boa.-d
,
,
..
37 A Form for publishing list ofhighesl I3l<p3yers
Pr<>=luie fur ... If-assessmenl
3g
,
3&\
3gB
Spn:ia1 provis>oo. for cooIncIor.i
Pr<>=iure fur spot assessmenl ,
,
Compilo<i by: Ma, am Gui La .,"";uiea ..illl: Mabmlldlll Ha, au
Roo Pa.1irulal"!l Pal:" "0.

Computati~f income of a conlJaclOf, etc., of~1 company .... idiog W,
" onl of Bangladesh
Form of applic~ion for =kmed <kpuciation ,,>0
"'A Form of application for acceleraiM dqlrmation all""""""" ~ w.
paragrlIph 7A{2Xa) of!he Third Sclxduk to !he Ordinan~
Panirulars for <kpuciation "U~
~ of capibl ~ by Govnnmml ""
"0
Applic~ion for =ognition of a pro\'idmt fund
Oak of r.-cognition of a pro\'idml fund
Formof~ m
Prq>arnion and main~ of providml fund accounts, etc m
Furnishing of an abslJact of ~ providmt fund aceonnl of an eIqIloytt
Panirulars of acrouots of emp\oytt participating in pr01:idmt fund '"
inveslmml of contributions
Withdrawal. from !be providmt fund
Rq>aymenI of witbdrawa.ls, etc. "0
inlnesl on rqJayment of wilh<bwals and n><><k of =<>,~ "0
Widllbllwal. al!he time ofb"" prq>arlIIOfy 10 reli=nml m
Supply of certified copy of acrouots mainlainffl outsi<k Bmgbdesh m
Limilation on oolllribulion by II sharmolder who is an employtt m
F.f&cI of assignmml or char~ upon his benefici.ol int.usl in a rttegniw m
pro"idml fund
F.f&cI of withdrawal. of rttognition m
Rtsuictions as resp«lS contribution, etc , by !he employm; m
Application for approval of II graruily fund
"8 krum, Slalmlmts, "Ie., """ may b" ~ 10 k fumisbc-d
Limits on contribution by !he employn
''0 inveslmml or dq>osit rnotX)'S of II graruily fund
Trelllmmi of consideration in lim of assign"'.."" etc. ofbm.ficial inlnesl
CirCUlllSiaoCt:S in which approval may b" withdrawn
'" Form of awlication for Sttking exemption from CIX 10 k rna<k by II
""""'"
Form of application 10 k made by II rompaoy for exrmption from CIX
~ SttIion 46B of!be Ordinaoc ..
m
59AA Form of application 10 ~ made by a physical infuslruClllU filcilily for 123

exemption from CIX ~ SttIion 46C of!be Ordinaoc ..
59AAA Form of applicalion 10 k made by a company for exrmption from CIX 124
~ SttIion 46BB of!he Ordinalltt
59AAAA Form of application 10 ~ made by a physical infuslrn<:rure facilily for 126
noemption from CIX ~ >=lion 46CC of ~ Or<linarltt
59B Form ofapplic~ion ofCIXexemption for fureign "'<:hnician 127
60 Application by company or other body cDIJ>'If= for appuv:ol. by~ Board 129
for exrmptioo of im=>mts by an ~ no! b"ing a company
,
Compilf'd by: Ma, am Gazi La a,S<>cluioa ..i!h: Mahmlldlll Ha, au
Tbp Lacemp Tn Rul.', 1984 I,T, Manllal (pari-II)
Ro" Pal1irular!l Pal:" "e.

OOA
OOB
n:empticn of mvr:s_.
Applic~ioo by an ~ cotqIany ar approval. by tb. Board far
by an iLSStS!Itt not bnng a compmy
Appliatioo by a body c"'1"'f3k being a ~ CU:P<UtiOll .poru;oIt<i by
129
129
tb. Gm"fttllllml far annptiou of imntmmts by an a s = DOt being a
.,.. """'""
ru_
Form of tax ckarantt and ~ ct:rtificak, .re.
Production of ct:rtificar. of laX ckaraoce, elC., WIR any offi= of
.'"
0;
Form of ct:rtificale under=tion S3AA
Exemption from production of laX c1eaJl1DCe cenificale
m
132
0. Applic~ioo fur a ct:rtific,,", far t=lSfn of pillpt'ily m
MA Form of ct:rtificale m
MB T"..e1ve-digil Tax payer'. IdmtificatiOll NUIIIber m
MBB Verification of tb. authertticity of twdv,,-digit Taxpayer'. IdmtificatiOll DO
N"",",
Tax collection <ICOOWIt nUlllber U.
Amount ar ",Ie fur aIlowan"" on ~t expense DO
O>B
O>C
--
Al10wance in re.pM of expendirure 011 foreign 1r.I~..,1s far holidaying and
Rak of all<lWaD(n In ~ of publicity ...d advertiso::mo::nl ~

Rak of all""""""", In respM of n:pmditure on distributiOll of frtt """"Ies
StancbJd of a "'Ioorist indusuy"
DO
DO
DO
DO
" Search and S6z>=
.,""
DO
Modes of recovery of taxes
A!JP<'al. from Order by Tax Rttovery Officer '"
no
Ddftmination of <ImI' s kngIh pri"" under section 107C m
"n Factors 10 b" ronsid=d In judgmg cornparal.>ility m
n MOISt appIoptlale DX1bod m
Inf<XInaticn and docmnen", \{} b" Up! ...d lIllIimainM uruJo.- section 101£ m
"" Rqxln II"", a CmifiM accountant 10 b" furnil;hed under = 0 0 I07F no
Form of report 10 b" furnished under section I07F no
" Statemenl of inlernational tr3nsaction to b" furnisb.-d under secticn I07EE m
'"
~ Rules and Stttioos of Inco!n< Tax Rules, 1984 and Inco!n< Tax 180
Ordmaoct, 1984
Compilf'd by: Ma, am Gui

•
La a,S<>cluiea lIi{h: Mabmlldlll Ha, au
Tb. Lac.. m. Tn Rul.', 1984 I,T, Manllal (pari-II)
GOVERi""n:llrrr OF TIn: PEOPLE'S RI:PUBUC OF BAl-'CLADESH

NATIONAL BOARD OF RI:VEI\VE
Dhaka, th. 14'" January, 1985
No. S.R..O.39-USS.- In ex""".., of !he powers confnud by ...cti0ll 185 of !be Ioc~ Tax
Onlin"",..., 1984 (XXXVI of \984). read with sub-...ction (4) ofdW o=tioo, !be N~ional Board of
~'m,.. IS pleasnl 10 mili!be following rules, lIam"'y: -
TIn: INCO:-.n: TAX RULES, 1984

I. Short titl • . -
'I'lt= ruks may ~called!be Income Tax Ruks, 1984.
[2. D.linioon. -
In ~ rules, unless tbeu is anythillg rqmgnanl in !be subject or conkln-
(a) "c.nifica,,"" means a cmif>em forward...! 10 !be Tax Reoov~ Offi= by !be DqmIy
Commissionor of Taxes, issuffi DD<k:r...ction 138 of !be Ordinan~ for !be recov~ of arR3lS
DD<k:r me.., rules;
(b) "&faultn" means m. as"",Ott mmtioned in !be cmifica,,";
(e) "CX«tJtioo", in rc\ationlO a ccrt:ifica,,", means slqlS taken fur !be r<=lv~ of a=3IS DD<k:r ~
ruks ill pursua!ltt of a cmific=;
(d) "ollict:r" means a "public offi=" as ddinffi III !be Code ofCivili"ro<:td!u, 1908 (Act V of
1908), or a "public SCf\'lIIlC as dd"mcd in section 21 of!be !'mal Code (Act XIV of 1860), including
a person subordina,," to !be Tax Rttov~ OfTLCCf whom !be Tax Rttovny Ollic..- authorises 10
= 3D. order of anoch"'eru or sak or arrest;
(e) "Ofdinanct~ means m. Inrome Tax Or<lin.or=, 1984 (XXXVI of 19&4);
(I) ''propffly'' includes movable Of 'WIDO,'3hle prop..-1y, including sJw-cs, &bmrures, or inlere§l in
any company or any actionable cbim;
(g) '"o=tion" means a ...ction of the Or<linancl:;
(h) "shau in a company" includes stock, &bm~ srod:, ddlmrures and bonds.] ,'.'_ _ . "".Lo.No.
.. ..-,_2I>lMO>')
[3. TiL1M' limit for ~tn lion of f"L1'1II' . -

~ appliC3tion fur ",gistration of a fum undc:r section 111 of the ~ !ihal.l ~ mack within
OM month of !be end of the mromc year ",l~t 10 !be as.sc:'lmICfLI ~31 for which "'Ei.lr.ltion is
sought:
Pr<NId6d thai tM /Rpury Commin/OIUIr of Ton.... may ..rIma/it alt application madg aftu Ihg
<nptry ofthi:I thM limit ifM i:I :>ali$,/i.d that th_jinn was ~I.d by mffidflfll cous_from making
tM tlpplicalion wilh/It 1M sp«:tfi.d ti.....
4. Form .. f application. -
~ ~OII rd"errm 10 in rule 3 !ihal.l ~ made III !he form acncxM 10 this rul. and !ihal.l ~
signed and v..-ified by all the partnmL (not ~ng mmors) p..-sonally and by the legal r~ve
of any parmer ",-ho IS deceasm.
,
Compiled by: Ma. am Gui La a.sociui .. a lIi!h: Mabmad,,1 Ha, aa
Tb. lacom. Tn Rul.', 1984 I,T, Manllal (pari-II)
Form ohpplk:olicm for ~ Inlion of:> rrrm uncI .. SKtio. II I (2) of lb. I ncom. T n
OnIinalK4', l984
Dm - - - - -
ru.........m ynr - - - -
N...,.of~ Firm
Addr~s:
I . W~ bruby apply f...-r~tionof our fum IJIIdr.-smioo 111(2) of ~ roc""",
Tox Or~,
19&4 (XXXVI of 19&4), f...- m. " , , 5 n = y= - - - -
2. A =tifim copy of the inslfllmml of partn=hip by which ~ fum is consnrurm ~ WIth a
copy Ib=of is enclosftI. ~.-.qWud partirulars ..., giwn in Ib. anacbtd Schedule.
3. W~ do b.rd!y certify tbaI ~ profits (...-10") of m. in<:om. year mdmg on -- - - """ b<m
divio.damong ...-cudil<d(..,d m m. case of loss, dd>itM) 10 ~ accounIS ofpartn="" shown in
m. attached Schcduk.
Names of pmn.n and addr~:
(I) --~-- (SiglUtUR:!l) (1) ----~
(2) -- ~-- (2) ----~
(3) --~-- (3) ----~
(4) --~--- (4) ----~
VI:RII1CAll0N
We ~ WI 10 ~ ~ of our knowlcd8<' and bdicf m., infotmation gIven in m. :Wove
drclarauon i. correct and ~1<te.
Signa= of parmm;: (1) ----~
(2) ----~
(3) ----~
(4) ----~
N<>Io. - This appltcarto" and IN wmftcatlon mUll b. ~ by all ~ fJ'J11n= (nol bang minon)
and by liNllqal rqJ""",,/aliwf oj any a«:ea:le parmu.
P:ortkub .. of apportion ...... 1 of ilKo ....., p rofil. and cain., (or I....) of lb. bu, inn, of
prof,..slon in I.... inco.... )".:0' . ndiJq; on -------- Iwm".... lb. partn . ... wbo ".~ ... ""lillfd 10
. ba ... in . udll incom. , proflli :ond l ain, (or ..... ).
,1. Names of ""= Im=.oo S:aiary, rommiwon (or Sharcmtm Rmwb

No. capital (or ott..r """"nemion) b:dauct of
"""'" 1oam),lf3ll}' "",,,I. fum profits (or loss)
I. , I ,
(...., N_(l)] (...., ~ (1)]
I ,
(...., ~ (2)]
,
N<>Iu. (1) If tho IntUtaI, salary, commission/or <>I/uJr nmun6allon Is paYrJblo or al!QWrJblo only if
m.r. QI"fl sujJicifml prorm ami/ablo, this jact slwuJa N /tOle against I;'" approprTalo
1/"", In 1M Rmtarks column.
(1) W.... any parTn<>T is fmlIlle:J to shan In tlrfl profils bul not Ifablo 10 boar a ,fmJlar
proportion ojany lossu, this j= should N OOIe in tho RfMlari:s col"",,,
Compilo; Ihe fum, ~ .mn pa!III an order in writing
according1yand sJWl fumiob a copy of such order 10 Ib. >ppI.icaots.
(2) Iflb. DqlUly Commi5S\OIV:I" of Taxes is not ... utis&d, ~ shall pas. 3D Old..- in writing
",fusing Ib. rq;i,~ m. firm and shall fumis.h a copy of such ord..- 10 ~ :opplicant5.
6. Fonn .. fd K la ....li..n .. fpa rt .........fa firm. -
(I) For ~ JIWP"5" ofotction 11 1(6) pro" ..o (n) ofm. Ordinmce, m. dechratio:o. shall br madt
and .-=&d III m. form """ani MrnO
F ..rm of Mda....li.. n un ...... sKiion 111(6) pr .., i", (Ii) ..fib 1Dc.._ Tn Ordinann, 1984
To
The DqlUly Commi...wn.. of Taxes,
Dm - - - -
Namr oflb. Firm

Addr=!:
I. W~Ixuby<kcl=dw:
Our firm was gr2DtM ",gislr.ltion urm Kction III of m. Income Tax Ordinmcr, 19&4
(XXXVI of 1984), for ~ 3ssrs<!D!'OI }..,ar -~--~
"'.
The >ppI.icatioo for m. rrgislr.ltioo. of lht fum w.IS madt 10 Ib. DqIuty Commissi~ of
T""o; 00 - - for m. assessmml ynr - - bul no order gr.wtingl",fusing rq;istration has breo
p;assM by~ DqlUlyCommi..t.-rofTaus con=nnl.
2. W~ brrdIydttJ.= dw m. ooustirutioooflb. firm and Ib. mWvidual. shares ofm. pannm;as
spnifim in m. mslruDlenl of parmmJup CftIlfim copy of which _ pr~iously film with
m. said I>qIIny Commis";omr of TlXtS has rMTIainm unchangm.
3. W~ 00 brrd>y furtb.r dN:lar~ dw m.
profir. (or~) ofm. incom. y""" !la,..,
breo dn'ldnl
among or crmik<l (and, in m. cue of los" dtbited) to m. acrounI. ofpartnml as shown in
m. aIt:!chtd Scbtrul.~.
Nmrsofpartom; aud~:
(I) ---~ (Signaluml) (I) ----~
(2) ---~ (2) ----~
(3) ---~ (3) ----~
(4) ---~ (4) ----~
VI:RIFICA1l0N
w~ <kcIa.., thai 10 m. bm of our knowkdJ!<'and bdi~f m. infomwion glVeII m m. ;d,o,...,
drclarauon i . COfU"Ct and rompltt~.
Signarure. of pannm;: ( l) ----~
(2) ----~
( 3) ----~
(4) ----~
Nm• . - This d.dararion and wnjJcatlon mustlxl slgn«i by all m. par1IIUS (m>t boing mi~) and
by Ih.l<>gaJ rq>r-.s."taltv/f ofany d<lCflllS«i pann<>r.
,
Compilf'd by: Ma, am Gazi La a,soclui .. a ..itl>: Mabmadlll Ha, an
Tb. Lacom. Tn Rul.', 1984 I,T, Manllal (pari-II)
TIIT=Ull
P:ortkub.. of apportioDmf'IIt of ilKo ...., profit. :o1Hl C:oins (or I....) of lb. bu, in.., of
prof,..slo" in I .... incolDf' ynr P"diDa; OD 1wm'...11 lb. part" . ... wbo ".~ ... ""titlfd to
, b:OR in su clo. incOllU', proilli :o1Hl,:oi.D. (or "'..).
S:olaJy, co,mD1s,,,,,, (or
No. " N0DJr5of Add=
,...."
" " " ' , 00
capiw (or od,..- .-..:n.....mim.)
Share in Ihe R=wb
h>l=of
loans), if:my Iiom "" fum profilS (or loss)
f 2 , ,
[....,N_{l)] [...., Noft (2)]
S ,
[...., Nolt (2)]
7
NmllS. - (1) ff th. intBti~ salary, commruionlor othu """'lIfITIJlian is payabl. or allowabl. only
if thm-fl aNI sr4Jiclfml profiu fNI1f/obl., this foct should N nolm against tm. tJPPTOIl'fat.
it"'" in tm. Rmtarkr column.
(1) W.... mry fXlrTnU is mml«i to shaNl in th. profitt bul nol JiabJ. 10 !Mar 0 similar
propor1Ion of mu-' loma, lhis faa should N noted In Ih. Rlmari:s column
(2) ~ declr.iti<m mmtiorm in sub-rule (I) shill be submitted within Ihe dait; ~ fur the
.ubmission of ~ utum ofitkAiilL under =on 75{2XcXii) of Ihe Or<hnant:...
7. Finm 10 maintain Kroo"l...tc. -
(I) ~ fiIms 3ppiymg for ",gi.tnti<m must nwntam boob of:occoum •.
(2) ~ firms se<king "'81'U3tioo. hmng cap1W excttding tili 10 Lilll, irr,..pective of their
1lIm<rI.~ or r~s, musl ~ their boob of:occounlS audited by Chane,-"d Acrounctnts:
Pr<NIdm Ural, 111 Ih. em. of afinn ajCharTuai ACCOIIntanfs, th. boob of 11CC00000U Qudltai by
1m. finn Ils.!f would conslirut. a sujJklml compIla1lCfl of this nJ• . ] .-.. .. u.o. No. 1IH. "'-', -
_ 'M
8. Mainl."ann of a<counls by doclo.... Io, al practilion.rs, .tc. -
(I) Subjecl to Ihe promions of sub-rule,; (6) and (T), accounls shall be tna;llIainM by medical
practitioners, ",tt.dter knov.n as doctors, surgeons, physicians, dmtislS, psychiatrislS, ~aths,
I3bibs, vaids, v~ surg=IS or by any other ~ (other-Ihan medical practitioners, who do
oot make any sqJ3I"lIIt clwg. for collsuliatioo bul make a charg for tbe tnffiicines supplied by
thetn), and by legal practitioners (including ;ocome laX practitioners), :lCcountlnlS, :wdi1Or5,
...-chileclS and enginttrs ;11 tbe followmg fonns, ",undy: -
Form A (1)
CASE REGISITR
[To be ma;III,,;ned by tn«IicaI pr3Ctitioners, th.n IS, doctoJs, SUfg=IS, physicians, dmtislS,
psychiatrislS, hotooeopaths, ",bibs, vaids, v~ surgecns 01 by :my other name {od,..- than
m«IicaI practitionns, who do oot make any sqJ3flIlt charg for consultation bw make a charg for
tbe tned1cines supplied by thetn)l-
T_ " , - ,
SLNo. Patient'. Name N = of ~aunm.t
(3) Consultation, "'"""
(b) SurgicallJealnY:lll,
(c) Injection,
f , (d) Visil,.re.
, , ,
Toh
Compilf'd b}': Ma. am Gui La a.sociuioa "i{h: Mahmadol Ha, aa "

Tbp Lacomp Tn Rul.', 1984 I,T, MaDllal (pari-II)
Form A (2)
CASE REGISTER
{To ~ mamlainM by l~gal pDctitionen (including ~ tax pr;octitionm;), ac<:oontants, 3Ildium;,
...-chi""", and engi"....,..j
"
No.
..."'"
N=
~.
of !he
Bn.f p;uticu-
brsof~~
(ConfLdmtia1
&!ails au t10I
"".
Amounl of ftt,
C""
Wh-'",
" -
~tion,
To",
etc., rtteivm
~infullor
pan sdll=1 '"""'"
"""'""
diem
T,,", T'" T>h
'~B
PAYI\IEI\IS BOOK
Da~ in C,...,
~glSIer """'""'""""" Tow Ro=b
, ,
c..h
"""~
T , ,
T>h T>h T>h
""""'"
of_
VoucberNo.
orCbo{~No.
Amo~
"""~
Tool Ro=b
, , c..h
T , , ,
T>h T'" T'"
Cmified WI !be .bov~ acrounl IS a complek and ~ rttord of-
0"
( ,'J a amounts, .-.coi.od .., mol·,·,"n myl"'" bo ...U
on "",,ooul1I 0 f-< fi . • .
=~, pro ils <l[W gams
"o'" mo""
from business or profession;
Co) all ~tt= LnCUlIffl by mrJus in cont=tion wi!h my/our business or proUs,,;on and WI
all it=s of apmdiruu listed in the above accooot ...-e SIIJlPOft..d by voochenlcash m=IOS,
etc, rtteiplS of which ha,,,,
bttn c.ocdkd 3IId filed sqw-=ly.
BookNo .. ..... PageNo ..

FORl\1 C
RECI:IPT BOOK
-SignalllU:
Book No ........... Page No

0"", .. Da~ ..
N""", and a.ddm;s of the di= Rec6vm wi!h thanks ~ sum of lab
Page No. ofC"", ~gistn .. (Tab. .... ..... ..... ...)

Page No. of PaymmIO Book .. by ~ueIB:wk draft No.
Amoum rtteivm lab. dared.. ()fI .
Compiled by: Ma, am Gui La a,"";uioa lIi{h: Mabmadlll H:" ,aD"

Cheque
.......... . .
by = Bank draft No datl'll on ...

)
... .... .......... ... ......... .. .lcash
on acrowrt of ..
=hi ..
SignalllU . Signatuu .
(2) Particulars of ~ ~ of cases in which f= :ot rMuctd rates "'" clwgd, or no f= ar. clwgd
ar all d"" 10 ~ indigenl ClfC\UllS= of~ p>.tiem or his guardian or any 0Ibercz= by a m«I:ical
practiti~ shall b" r<=lfdm in ~ rnnarks column of the C,..., ~glSIer in Form A (I).
(3) Particu1ars of the ~ of cases Ul which fttS:ot a!Nuced ~ "'" clwgd, or no f=I "'" clwged
<II all due 10 the indigem circumstaoces of the diml or any oIher ca~ by a legal. practitioner,
3<:COIlIlIanI, auditor, architttt or enginttr shall b" =orded Ul the remarks column of ~ C,...,
RrgiSIer in Form A (2).
(4) Whet. a ~ nurning or IlllIremity hotn. is llllIimained by a m«I:icai practitioner, any
auxi1iary ",gisrer slwwing the particulars of the charges rna<k shall b" maimained gi,ing inler alia
= and a&hess of the patient, the = """""""I,
of the ~ room (diet and/or lodging) clwges
andolher f=I clwged fromhim, ifany.
(5) In me c,..., of m«I:ical practitionm;, a =ript in Form C llllIy b" issu.d only when demanded by
the parienl or his guardian.
(6) The 3<:COIlIlIS in Ihe forms ~ in sub-rule (I) shall he mainWned wilh elf ,",,1 from the
income years heginmng on or after Ihe frrsl day of July 1984.
=
_.
(7) Nolhing conWned in this rule shall b" coosuued .... pw.'enting an .... from maullaining
any acrounls in addition 10 ~ spttifi.-d in sub-rule (I) or adding such ~ columns or
particulars in ~ fomL'l rd=-ed 10 therein as he llllIy Ihinl: fil to mainClin or add 10 suit his own
[SA Maint.nanu of account in a bank by th. 0 ...,.... of bousp prDpf'rty. -

(I) Subject 10 the provisions of sub-rules (2) and (3), ,,-her.
any person hlIvmg ~p or
possession of any property, whe!ber u=l for commercial or residential purposes, =ves any sum
or aggregak of sums "xc=ling!aka 25,000/- (twmty fiv" tboosand) per monlh in respttt of any
rent of such IioI= propeny or its unit, such person shall oper= a separ.ile bank accounl in any
scheduled bank for the PlIfPOS" of depositing rem of the h......, property or its unit and deposil such
rent or any advart~ =ei,'ft! or =eiv3ble from such boo.., property orits unit Ulsucb bank account.
(2) Where the person hlIvmg ~p or possesSlOIl merttioned in sub-rule (I) has one or ~
IerWl1s and =eives the sum or aggregak of sums excttding !aka 25,0001- (twmty-five tbous.and)
per month, he shall maimain a ~arJlIe regisrer and I«OIll ",ganling p;ut:iculars of the tmant or
IerWlts and the sum or sums r~ved.
(3) Nothing contained in this rul" shall pw.-mt such person from rn:ording any ~ particular in
the regisrer as spttified in sub-rule (2).]-bys.x.o· No. 2I6-UwI""_ T..r>014, _ , tL<&'1O"
[9. Rate or n ehange.-

The fllIe of uchange fur the calrnbtion of the val..., in !aka of any payment which is p>.)'3hle 10 the
asse;stt in a foreign currnx:y shall he the ~ of exchange derermined or =gniu<! by the
GoVerntnenl, on ~ dale of such payment for the conversiao of foretgn CWTerlC)' into Banglade;h
CWTerlC)'. J- . .by SJlO. No. B6-L99, _ , HIIllt...
n
Compilf'd by: Ma, am Gui La a,socluioa lIith: Mabmadlll Ha, an
10. Particulars 10 t.. ful"Di., h..J on ml .....1 on 5Kurioo by a p ~non olhpr IhaD Ihp
eonrDllK'nl. -
In !he ~ of LnC<ItIIe chargeabk under !be oo.d " In"",est on securities" , ~!be <kduction is not
made by 01 on behalf of !be Government, !he paISOO [esponsibk foc paying !be in"",est oJW.l, al!he
times of deduction, smd 10 !he Ikputy Commissiooer of Taxes coocemed a stale""""l showmg!he
following panirulars:-
(i) Description of securiti.,;,
(0) Nwnbers of securities,
(iii) Dales of sramties,
(iv) Amowlt. of=ities,
(v) Pmod furwhich ~SI is drav.'Il,
(vi) Amounl of inrerm,
(vii) Amoom oflax, and
(viii) llite on which lax was dMocled.
III Form for applicaliOll for a cprtifkalp to <Hduct In al a IM...c ralp, pic. _I.-... .... .1I..O'l'o.
- . . - - T u m l.. .....,' ,....." " .
IliA Form ofcP,1ir1ca ip uDder SKtion S3(A) of It.. OrdiDaDcP.-

The =tificak under Sft1ion 53A (3) of the Qrdinaore oJW.l ~ issued by !be Ikputy CommisslOllel"
of Taxes in !he following furm-
Culifiule undor sKlioD S3A (3) of the Lacamp Tn OrdinaDct', 1984 (XXXVI of 1984)
To
(~of t.o.= property)

Md=.
Certified thai 10 !he best of my ~lief

for the assessmml ~;u(s) MrIMrs.fMiss
.......... <I\Vllft" of~ propmy siw..1ed aI ............ ... ........... is not likely 10 ha""
any assessabk IllCOIl>e c1assifiabk under !he head "~ from t.o.= propt:llf'
is/is liRly to ~ eMfr4l1ed from paym<:Ill of LnC<ItIIe tax under
paragraph 14 ofP3rt A of the SIXTII SCHEDULE to !he ~ Tax Or~, 1984 (XXXVI of
1984) III [esp«[ of income frOlll!he said property. 1, tbndOre,
said property 00110 dMocIlax aI !he time ofpaymml of =lIlO ""=~ moo!h of
. 19 . .. .. or until this =tifi...u, is caocdkd.
SigiWUf<
Dale ..
Alkhess ..
Cirek ..
j_'" s.AO. No. 2n-LSI, _ l L"'i" D

Piatt ..
12. Particulars to be furDishfd by person, makiDg d..Jucoons al50U"". -

The p=oo making &doctions in a.oco.-daoce wi!h!he proviSlOOS of sections 49 (1) (g), S4 and 'XI
shall, aI !he time of &doction, send 10 the Dqllny Commissiomr of Taxes concerned a slalml<nl
showing the followrng partirnWs:
U
Compil<d by: Ma, am Gazi La a,socluioa lIi!h: Mabmlldu1 Ha, an
(I) Name and 3ddre;s of ~ tlOII-w.;;dnrt on wbosoe bdlaIf ~ laX IS ~

(2) The date of paymml and, in !he c..... of dividmd, ~ dare oflhe &chr.u:ion of!he dividmd
by !he comp;my_
(3) Thenarureofpaymml_
(4) The 3IIIOUII1 paid -
(a) In ~ ~ of Inlefest, !he ~e per cml, per aotlllLn, ~ period for which !he intne;1 has
hem paid and the 3lIlOUIl1 on which !he inlefesl had hem computed,
(b) in ~ ~of dividend, !he amoulll~fOf. <kducting laX.
(5) The 3IIIOUII1 of ;OCOlDl' laX deducted_
[ll. Tim. limit for pa ym ~nl of In df'lluctf'll at SOUITf'. -

All SlllIL'l deducted Of ooUecied In OICCOfdaoce wilh ~ pronsions of Chapter VII of the Or-dinantt
shal.I ~ paid 10 the crMiI of !he GoV=nDm1 as follow.-
Dal. of paylDl'nllo I .... uPdil oft ....

Tim<' of df'ducti<m or rollKti<m
eo,'.'"DJDHI1
(a) in c..... of &doction or oolkction made In Within 1V;0 wttb from !he end of the month in
any month from July 10 M.ay of a year which !he deduction Of oolkcuon was made
(b) In ~ of deduction or oollection made In Within ~= days from !he date in which !he
any day from !he firsl 10 !he twentieth day of deduction or ooU,""uon was made
J~ofa~3J
(c) in c""", of &doction or oollection made In Tk nat foUowing day in which !he ooruction
any other ~ of the month of JW>e of a year Of ooUectio:o was rrut<k:
ProvidmJ Iltat ",ltfmll~ d<rluction or collection was mad. In I~ lasltwo worong day:; of lit.
montlt ofJww of a year, I~ paymml shall b. mad. /0 Iltff credil of Gow!mm<ml on I~ s""'" day
on whiclt lit. deduction or collection was made-J--" u"- ""' ''''''....._ 1"0<'101( _ . ,afW1OJ6
[14. Mann.r ofpaym<'nl of In d<>ductPd al ... urn. -

(I) The pnson responsible for making deduction or coUection of laX wxkr Chaplef VII of the
Ordinance shal.I pay !he amounl of laX so deducIed or oolkcled 10 the cudil of ~
Gm=mtent within ~ time specified Inrule 13 by-
(a) r<mining it through an iocOlDl' laX challan 1n1O!he Bangl.drsb Bank Of !he Sona.Ii Bank,
as!he~may~;or
(b) tr.msfuring!he amoont electronically in !he IIlaIU>er as ~ified by !he Board;
(2) The Board may, by notification in !he official Gazette, SJl"CUy ~ """"""'" in which !he tax
deduckd Of ooUecied at """"" shal.I ~ paid Of ~ d,""lJOOically InLnSfe=d 10 !he cudit of
!he Gm=oml_l Sa ..... "-I-O_No. ""'-,_T""""~ _ II.'.:"' ..
[IS. Pr.vrihfll arnn~IDI'Db for dPduction of In from !fu'id.nd •. -
Tk a=tJgm>m1S rdenN 10 In ...ruQll 54 (1) 10 ~ made by a comp;my shal.I t.. as fo1lom;: _
(I) !he sIwr; ~eoc of !he wmp:my for all . hardtol ..... shal.I ~ rq;ubrly maillUirm at !he
principal p~ ofbus~ .. within Bangladesh;
(1) !he gmeral nreting for pas"",& !he accooots of !be inc""", year and for the &chr.u:ion of
3Dy dindmds ill ~I tbermf shal.I "'" held at a place within Bangi:ocbh; and
(1) !he di,~dends dtdared. if any, shal.I ~ pa)'3l>k mIy within Bangi3lbh. 10 all slwr;holde.-._l
'-"'''-I-O_1Io. ,"'-1.09'._
""WI'"
Compil.-d by: Masam Gui La a,socluioa lIi!h: Mabmadul Ha, aa "

[16. lHductiou of In from paJ"ID ~nl to coutn<lors, ~tc . -

(I) 1k r.lle of dMoction of income "'" UDder =:lion S2 sha.Il ~ w following-
(a) subjttl 10 el:u= (b), in c,""" of a paymml m;wk UDder ,ub-=:tion (I) of Sfition 52, W
&doctioo Of] paymml sha.Il ~ at W ~ 'P<'Cifi~ III W Tahle-I ~low: -
Table- I
Rat~ of
"
No.
Amouut dl.'ductiou
.,~
,L WI>= 1>0= aIII01IDt does not ==d tab 50 laldt 3%
, WI>= 1>0= aIII01IDt ~ 50 laldt but does DOl ==d bb 2 crore

WI>= 1>0= aII10IlDl ~eds bb 2 =
5%
~"
(b) W ~ of &doction from the following classes of persons sha.Il ~ at the r.lle ~fi~ in W
Tahk-2 ~low: -
Table-2
ID-Kripliou[ _",""0."'. " ~_T&O"2O:I', _ 0"",,=
drird chillies, pul=, """'"', ~ flour, flour, s.a11, edible

black~, ClIUlaIDOR, c..-damom, el""",,, Ilak, cassia l~. j~
and all kinds of fruits
.,..,..,
Of body of the Go\"emm"ru, mduding of Its
(2) lk r= 0["'" ...m .ub-rul~ (I) shall ~ fifty prra:nt (50"/0) highrr ifw paytt fails 10 submit
proof of submioswo of Jrtum at the ~ of makiug the payment.
(3) The ~ oflax..oo..- . ub-ruk (I) sha.Il t.. fifty pn-cm1 (50%) Iugh.o-Ifthe pa~ does not =,..,
paymml by b;mk lnIISfer_l ..... .ao. No. " . , . . - _ Tao'lOll, _ OLtII!I"l<In
(4) \\Ilx..., the paYff Of W UlCOIlle of the paYft', which i. ,ubjeclto I3X at 5<IIJ[a UDder Sfitioo 52,
is ~ from tax Of is ,ubj,"", to a rNuad I3X r.lle in 3D. income year, the Board may, on 3D.
Compilf'd by: Ma, am Gui La a,"";uioa lIi!h: Mabmlldul Ha, au "

application rna<k by W paytt In this bdWf, giv" a emilie"'" in writing thai m., paymmt fefn=!
10 Stttion 52 for thai ~ y~ shall "" made withOlJl any <kductioo or with <kduction al a
proportionaldy rMucul~, as W ""'" may "".J ''''U.O.No.1U~_T'''''''I,_OJ.0I!:-'2021
s ,
[17, n..Juction or "'" from iadpntin, aad shippiI, a lf'B-CY conunr.sK>n, -

(I) 'I'b. aulbarity making any payment or W Bangl""'-ib. Bank or any ocOOIukd bonk through
which rmll""""" of indmting cormni...oo is rttt1vm shall, for m., JlIllPOS" of makmg a <kductioo
ofw un<b sn:tion 52(1), <kduct or rolkct an omoum calcubIm at ibt ~ of[snom and a balf
pu """'I 00 ibtl<ll:ai ",c6p;s of eOOllllisoi"",-
(2) 'I'b. aulbarity making any payment or W Bangladesh Bank or any ocOOIukd bonk through
which rmllltalla of sluppmg agency romroiss;oo IS uc";vm sIWl. for ttu, JlIllPOS" of makmg a
dtductiou of = UIlIft, ~oo 52(1), <kduct or coLkct an :uncunt calru1;u.,d at m. ""'" of five
puttnl 00 W 10tal .-Mpt. of eOOlroisslOlL
(3) Any <kductioo or coI1.ction rna<k by m., authorily making any paymmt or m., Bang\a<ksh Bank
or ""y sch....tllird b;mk r~,ing any cOOllllisoioo lIIXb this rule sJWI "" dttmrd 10 "" an .n';mce
JI"Y1D"lI of ID. rna<k by m., indmlor or m., !ihipping >gmt, as m. e_ may ""., ........ =0. No. 102_
'-_Y"""''', - """"","U
[17A. C on...::tion ortu from importer .. -
(I) Forttu, p1llpOS" of making roll.ctioo of= un<b =tion 53 of m., Ordinance, ttu, Coonnis ..""""
of Customs or any ~ offiCft" sJWI roll~ = in m. """" of any i~ of goods at m.
following rn,,:
(a) fiv" P"f<=1 (5%) on m., val"" ofw imponed goods in "'"'" of import of goods excluding W
goods m<:ntionrd in clause (b), clause (e), cia"", (d), cla"", (,,), cW= (f), cW= (g) and clause (h);
(b) """ percmI (1 %) on w value of w imponed goods in ttu, case of import of goods sP"Cifird in
m. Tll1>le-1 below: -
T blP-I •
Sl. No, R udine 11£, Code
0'L 0'
&9.01
0'
8901.20.30
n.,""ription
,.,
Vessds cap;iCrty ==ding SOOO DWf fOJ ",gistration In
Bangladesh op=oting in ~an for alleast tIu-tt cons=Jt:i,..,
yearn and not ol<b than 20 y"= from w da", of
, c··· . ·. .SlOCIlll&;
&9.0 1 8901.90.30 Vessds cap;iCity ==ding SOOO DWf fOJ ",gistratiOll In
Bangladesh op=oting in ~"" for alleast tIu-tt cons=Jt:i,..,

y"= and not olle-2 below: -
T blP-2 •
Sl,No, B u din,
0'L 0'
U.S, Cod. DMrription
,.,
, 07.03
'"
0703 .20.90 Garlic: Other
, 10.OS
17.01
1005.90.90
1701.1 4.00
Other Maiu, Excluding wr.IJlP"<iIcanned upto 2.5 kg
Raw Sugar not contUning addrd flavounng or colooring
Compilf'd by: Ma, am Gazi

man..r: 0Iber can" sugar
..
La ",socluioa lIi{h: Mabmadlll R a, an
of cemem
Compilf'd by: Ma, am Gui "

La a,"";uioa lIi!h: Mabmadlll H:" ,aD
Sl. l"o. B u diDIl: a s. Cod. DMcriptio..
0' C"
85.17
C"
8517.12.10
C"
Cellular (Mobiklf=<l wildess) tdephone ~
" 85.17 8517.70.00 l.o.>0OI Prim.-d Circuit BoardIPCB; Assnnbkdl Mother
" Board for Cdlular ~; Kq; K~ housmg; Keypad
C _ Modulc; (I/O,
Eafpbone; Microphor>c; Antmm.; Rttci"r:r; """
ill_
Dome; Fronl Shell; Vibmor; 010101; Tooch?and; Tooch
Pand Glass fOl mobil. pbone; liquid Cryslal Module;
-""'''"''
(d) tab five hundud per too in !be ~ ofimpon of goods specified in !be Tabk-3 below: -
Tabk-3
SLNo. B ....d iDIl: a s. Cod. DMcriptioli
CO C" C" C"
L 72.03 A1IKSCOOc Ferrous products obtained by di=1 rMoction of iron =
and oIhcr spongy ferrous products, in lumps, pellclS or
simihr fOffilS; iron honing a minimum purily by weighl of
, 99.94%, In IIllq>S, pdklS 01 simihr fOlIDS.
,
72.04
72.06 7206.10.00
-,
AilKSCOOc Ferrous wask and S<Dp; rnn.lting S<Dpingots of iron or
Iron and non-alloy stttl In ingots orother primaJy lOOns

(=:luding iran of .... odiog 72.03}lngots
,• 72.07
.,""
AilKSCOOc Semi-finishrd products of iron 01 DOD· aIloy stttl
8908.00.00 Ves..,Ls and other floating strucrures fur breahng up
(e) zero pcranI (0"/0) on !be "1Il"" of in1pon.-d goods In !be case of lI0pon of goods specIfied In the
Tabie-4 below: -
TablH
"""" Ihm 185 g:
Compilocluioa lIi{b: Mabmlldul B a, an
Tbe Lacome Tn Rul.', 1984 I,T, MaDllal (pari-II)
W6ghing not IllIlU Ihm ISS g:

0 =.
IllIlUIhm ISS g:
03 .0 1 030 L9LlO
TICUI (Salmo trutta, Oncorhynchus 1IQ''ws, Oncorhynchus,
clarki, Oncorhynchus aguaoonfUl, Oncorlrynchus gila..,
Carp (0prinw; spp , ClJ1YJlliw; "Pp , Ctl/lWphmyngodon

ideliw;, H)'pophrhal- michlhys spp., Cirrhinus spp.,
Mylophm}..-godon pic~, Carlo ctJtla, Lah<lo spp.,
Os/eachilw; ho.rselti, Uplobarbus hlN!l'fmi, Megalobromo
-Ii.."" fresh or chiU..d Rod: lobs"" andothft- """ cflIwfish
, fresh or chilkd
, fresh or chilkd om.,.
animal!; of Chapur- 1 or 3 of FIRST
Compilf'd by: Ma, am Gui La a,S<>cluioa lIi!h: Mabmadnl H:" ,aD"

U ' ~H Inpnmq"l" :ql~"II"!l~P""'~ III !Z~!) mll'~N :.{q ~[!dmo:>
'" ~:~
.l!mN.... 10J ~n ~ EJO 's=>ds pm Imy <~ OO'66'60ll 6O'n
sp=; ~qn>~A:~ '"
.l!mN.... 10J ~n ~ EJO ":;>.Iods pm Imy <~ 00'16'60ll 6O'n
~"II "
=ql 10J AiJ"dlJUUd ~A"JID Sluqd sn=>eqg<{ JO ~ OO'Of'60lI 6O'n
~ :"luqd ~ireroJ JO ~ 00'6l'60lI 6O'n "
Sf=' ( 7 IlUUlWId Uln!1"7 "
'WIT] 1IlIU0IimnUlUln![OV .~ ""')I
:S1U"[d ~J JO ~ OO'~l'60ll 6O'n 0;
'1='
( 7 ~uaJwd DOd) '~"'Jq~)l :Sluqd ~lI1UOJ JO ~ OO· t l·60ll 6(l'll
~ ~iI
:"luqd ~ireroJJo ~ 00'fl'6Ol1 6(l'll "
SP;>:>*J~) ~ '''luqd ~J JO ~ 00'll'6Ol1 6(l'll H"
sP=; I»q .J!lIns OO'OI'60ll 6(l'll
J>O{lO :"1=' PJI!I""YI! 060nOLI LO'n "
l>Ijl() :SP=; rn,""'"""S 060HOll LO'n 0;
"
J>O{lO~ "'" 10 ~'" ~ """"IJ"IIS 06009Ol1 !Xl'll
.J>1[IO :sP=; EZ[o.J 10 ><h<l p1x :>I:>I\Q "'O""J 060HOl l ~o ' n "
=po ~ "",.10 ~ )=soT"! 06 00 toll to"n "
=po :=PO 'wl[ruq IOU 10 ~,,, '~ a os 0606'lOl l lO'n "
=po :~ 'wl[ruq IOU 1O~,,,,~ a os 060nOll lO'n
""'IIO:~ '(wo~) urew 0601'~001 ~0 ' 01 ."'"
lh[ n <ndn ~~~!t\ :!=S
'(woo) urew 01"01'~001 ~0 ' 01
J>O{lO :je>l[!t\ =po 0666'1001 10'01 "
J>O{lO :1=5 je>l[!t\ =po 0616'1001 10'01 "
=po :=po ~'" UJIUII(J 0661'1001 10'01 ""
lh[ n 0",", ~~!t\ :=po "
"'1M """"" 01"61'1001 10'01
=po :P:>~ ~'" UJIUII(J 0611'1001 10'01 "
lh[ n <ndn ~~~!t\ :~ "
""1M """"" 0111'1001 10'01
""'110 :J>O{lO 0606'OLO f l"lO "
.J>1[IO :"111=1 06ot'OLO f l"lO "
""'110 :(sm:m:qri) ~"O 060l'OLO f l"lO "
J>O{lO :«mHIIES nrns'd) ~ 0601"£ 1[ 0 f l"lO "
=po :SUOIU() 61'01"£0LO W 'LO "
.J>1[IO :1=5 'P:>JlRP 10 '!=J '~"d 060nOLO IO'LO
lh[ n <ndn P:>=~!t\ :~ ""
'P:>l1"P 10 '!=J '~"d OI"OnOLO IO'LO
""' .IO ~ '~ OO·ot·109O WOO
jOII 10 p:>ijull <",,~ pm SDrup""'l"'P"'nl OO'OH09O WOO ""a
"lnu .lO Imy ~ [q'l'"
,.) 'el
,,)
DO!ld!J~ ~:J' S ' H ~ "'PUH '0.'" l S
'"
(1I·IJ~dllnIlRN TI t861 " ~lnll U.l . mOJIII ' 'I.l
chemically modififfl.
Cruck oil,
cbomically modififfl.
froollhe sifting, milling or other working
froollhe sifting, milling or other wod:ing

planlS.
Compilf'd by: Ma, am Gui La a,"";uioa lIi!h: Mabmlldlll Ha, an"

planlS.
&1S 01 oils, othn- dwJ ~ of ""ading 23.04 0113.0 5

FlRST SCHEDULE ofCu.wms Act, 1969
Of""='
&1S 01 oils, othn- dwJ ~ of heading 23.04 0113.0 5

FlRST SCHEDULE of CusIOmS Act, 1969
Of .uofIOWft" 5ttds
~ form of pdielS, resulting from w ~on of ,~.tabk

&1S 01 oils, othn- dwJ ~ of ...,adjog 13.04 0113.0 5
FlRST SCHEDULE ofCusIOmS Act, 1969
~ form of pdielS, resulting from me ~on oh~.tabk

&1S 01 oils, OtMt- dwJ those of heading 13.04 or 13.0 5
01 colza Ott<k: Oilier
&1S 01 oils, othn- dwJ ~ of heading 23.04

~ form of pdielS, resulting from w ~on of ,~.tabk

&1S 01 oils, othn- dwJ ~ of heading 23.04 0113.0 5
FlRST SCHEDULE ofCusIOmS Act, 1969
n
Compilf'd by: Ma, am Gui La a,"";uioa lIi!h: Mabmadlll H:" ,aD
~ form of pd.ielS, resulting from ~ ~on of v~geClbk

fill, Of oils, otMr !han ~ of heading 23.04 Of 23.05
FlRST SCHEDULE ofCusIOmS Act, 1969.
and by- products, whe!hn Of 001 in ~ fOfDl of pdkts,

kind usM in animal f=ling, not dsev.il= specified Of
included.
oc
coocentnlles,
Of chrm;c.lly u-ea~ fmilisers productd by !he mixing Of
.- n
Compilf'd by: Ma, am Gui La a,"";uioa lIi!b: Mabmadlll Ha, an
1969 in GIblets 01 similar fonns 01 in ~ of a groII'
dew...",,,
3105_60_00
78 mlIgorhigher- 1uJpomd by VAT ,-"gistned textile yam
""""'~
m
pr<>«Sst<l fOl.pmning. Of nylon Of oilier polyamideo:
Of:u-amick
Compilf'd by: Ma, am Gui La a,"";uioa lIi!h: Mabmadlll Ha, an "

, CODlIllIIIlic~ioo <II" collaboration ...ftwar~
Compilf'd by: Ma, am Gui La a,"";uioa lIi!h: Mabmadlll Ha, aa "

any bus bavmg a
NPK ffflili=, ammonilWl sulfate, p<>ClSSiwn .ulble,

I
(I) UfO pe=nI (0"/0) on !he va.l~ of importM goods in me c""" of impon from BhUian of!he
following goods specified in me Table- 5 ~low: -
Table-5
51. No. lhadiDIl
0'I.
as. Cod.
,.,
n.SCriptiOD
'"
07.04 '"
AllHSeooe Cabbage;, caulii1owu>;, kohlr3bi, ble and similar Mible
, ~cas, fresh or chilled.
, 07.08
07.09
AllH.Seooe
AllHSeooe
LPguminous vegtahks, 5he1kd oruoshelled, fresh or rhill....l
0theJ ""gtahles, fresh or chilkd.
• 08.05 0&05.10.10 0I3ng",,: WrappMl~d upto 2.5 I:g
Compiled by: Ma, am Gui La a,"";uioa lIi!b: Mabmlldlll Ha, an "

Tbp lac<>mp Tn Rul.', 1984 I,T, Manllal (pari-II)
: OIher
30. 44.04
~ bul no! s.awn ; woodm stich, roughly
II'immed buI 001 rumrd, bmt oc ~ worked, suitable for
W =uf~ of waIhng-sticb, umbrellas, 100l handle< or
hk<.
Compilf'd by: Ma, a m Gui

Tbp Lacomp Tn Rul.', 1984 I.T. Mnllal (pari-II)
51, No, H u diDI: a s, Cod. DfoscriplioD

0'
" '"
44.05 '"
All H S Cock Wood wool; wood f1our. '"
Ferro--silicoo: Cootaining by wnght """"than 55% of silicoo
" 72.02 7202.21.00
" 72.07 7207.19.00

"""'
(g) thrtt ~cmt (3%) 00 ~ val"" of~ imporkd goods m ~ cas. oflDlpOll of goods spttlfim
in ~ Tabk~ ""low: -
Ofe< andcoocernr.II"S with a manganese cootent
(h) lWenlypercmt (20"/0) 00 the ,'3l"" of the imporkd goods in ~ cas. ofimpon of goods specifLfti
in ~ Tabk-7""1ow: -
T ab~7
{(2) Whru an itllJllXler Of :my tIlOOIDe from import, which .. suhjf'Ct 10 lax at source under oection
53, IS exempt«l from t:1x Of IS SlIhi«t 10 a reduced lax f3te m an II1oOOI1>t ~ar, ~ Board may, on
an awhc""00 made m tWs bdWf, give a ceni..fica~ mrnhODmg thai fur ~ said !DC""'" year 110 tax

La a,socialioa lIi!h: Mabmlldlll Ha, au
o.hill ~ coll«ltd ...m- tlw; mI., or tax roll«ltd ...m- tlw; mI., o.hill br aI a ~ not kssn !han
proporriooatdyrNlucnl r=:as 1M Board dttms fit] ... ..,,1I-O No. I " - ' - ' _ T . . " . . , ', _Olilltl2Q2Z
(3) For m., ~ of this mI." m., words '''\'..t~ ofm., import..d goods"!ihall m=:J m., wi"" of
m., import..d goods :as ddmnimd In accoroanc., with m., prmuions of Stttion 2S of m., Cusroms
Act, 1969 (Ad No. IV of 1969).] S' l.."liK.o.No. m'-1'&"1021, _ ,""""""1
[178, IHductioD oflu Crom iDcollll' from bous. proporty, _[ _ ......a.o.,,"l.U-LW, _ IL..,m.,
_ ...... uto. No.""'~ Tn.,,,, __.,.. __ .." '.10. So. "I~ razllOl1 ..... '
I l!rIlHU
[17BB, DHluctioa oCIn from ... nlal ",Iu. oC",caDl bnd 0. pblDl andlo. m.:achiD. I1', -[ - . . .
.."UlO. S o . - . . - - - . - .. _ _.,.. _ _ .."S.llO. So. lJI - ' - ' _ T n I l I U ..... ' " l!rI!lIU
[[17C. CoIlKlion oC tax from iDeo .... d~rind on account oCu port oCmaDI"''''•• ' -
For m., JlWIlOSft of m.kjng a colkctioo. of tax uruIe.- ~oo 53B of m., Ordin.oc." m., Diucwr
gmnal, B=:m of 1Il3IlJ>'I"=, Eq>Ioymmt and Tnming o.hill, Wcu giving ck~ for """""""
~:as adv3ll.,., tax 00 irJ.rom. on att<RIIIt of.uch ~ at m., r.I.~ of 10% of ~ ~
or fttS menuonM in d,,~ (D) and dau!;., (r) r~tn..,ly, of 5«DOO 19(2) of m., EnDgntioo
Ordinan~ , 1982 (XXIX of 1982).]-..,,'10. No '''_lJII,_,'Uflllra]'-..,,1K.o. No. 17'''-_
"""""1,_ ,"".,.",m
[[1 ro, CoUKtiOD oflu OD .a~ p rkt-s of l oads 0. proPft'1y sold by public auction, -
For m., ~ ofrrWcing a rolkctioo of tax uno:b ~oo S3C ofm., 0rdina0c." ....""Y ptfiOO
rrWcing oak, by public auctioo [through ""..to:l tm<kr or ~,] _""lillo. No. 1. 1·....... _
21,,,,,1'" of my goods or propnt)' bdonging 10 a P"f""ll !IlI'Dt!oom in th3t !Itction o.hill CDIkn Wcu
deli\'mng m., pos"""sioo of m., goods or m., propffly, :as ad\'mct tax &-om m., auction ~
[al tho Gt" of 5%] , . '.,.'10. No. I""'-,_ TanIm, - , . - of m., oak pric".
Provided that tho po""", rwponsiblo for auction of100 shall colloct, boforo doltvorotg pos.fruiOlt
oftoa, as admnco /aX on incomofrom salo prtco of too from tho auction purchasor [at tho rato of
OM (l ~)] " '..,, ' 1o. No. 'A' -,_ TA'lOll,_ >II:OlIlOU pucootfrom OctolHr 1, 101IJ-""
1I-D."". >H-lJ1I,_ IUI'ln"']'-'" '1D.No. )7J·'--T...,...', _ 0""""'"
[I7E, DHluctiOll of tax from pay..... DI 10 film a ctors aDd acl .....", -
For !he I""JlOS"'l of m.kjoB of deducuon of tax UDder Stttioo 530 of m., Ordinaoc." """"Y pn-son
~ble for m.kiog any paymml (including a paymmI by way of an ad\'mce) 10 a film actor 0(
actress on account of aclinJ!: in any film, .ru.n
at m., tim" of m.bng .uch paymenl, deO.act tax on
m., amounl so payabk at m., ~of5 perttnl.]'-"" · 1o. No. ~""""I,_0IlI071"n'
[17F, DHluction of In from InH'1. q~IK}' comnilision, -
For tho I""JlOS"'l of mai:ing a deduction of tax uruIe.- !Itction 52(1) of !he Ordin. oc." """"Y :oir1iM
'o.hill deduct 0 ( colkn from.,..""Y !ravel agenl an amounl c;okubto:I at m., ~ of [3 pel cew] of
m., rommi ...,oo paymk on m., oak ofticUt at;"~ for canying of cz-gO.] '-,,·10.No.11O-
LIl<G' , _ 21,...,.,,1
[I7G, DHluclio. or collKlio. a l sourn from commi.uon or C..... -
For 1M purp<>:SeS of making a deduction or colltttion of tax UD<J.,r 5«tion 53E of m., Ordioancr,
""""Y pn-son bnng a corpornioo, body or authority nobbIi5ho:l by or under any law, including any
company 0( en~ o",ned, conlrOllo:l or tn:UllIgN by il, 0( a company ~eud under m.,
~ Act, 1913 (Vll of 1913), wlu.ch maRs any paymenl 10 any disuibutor 0( 10 any other
prnon by w.oy of comnn.mon or f..". for dtstribution Or markimg of any of!he fullowmg goods
manufacllRd by it, o.hill dedoct 0( collect at m., tinr of credil of such commission or ftts 0( at th.,
Compil.-d by: Ma. am Gazi La a,socluioa lIi!b: Mabmadul Ha. an "

Tbp La<omp Tn Rul.', 1984 I,T, Manllal (pari-II)
~ of ~I Mmf, w~'er i. earlin, :IS :odvmct tax an mlDUIII on !he commission or !he
ftts, IS the .,..... <my~, allbe 13k of 5 per eml. 1131rr1y:
(a) Cig3fotle;
(b) Ligln~;
(e) Radio;
(d) TekI.'isioo;
(e) flf'Ctrie bulb;
(I) Pap.%;
(g) Nowspnm;
(h) Gbss.bm;
(i) Motor cyck;] _ " u,o. No. m ...... ,_ ''''''''_, '~_ _ 'j.-..
u.o. No. " '....... _
,."" 1...
[1m. o..Iuclioa of In oa ;al.rP.lI oa s;I\iag d.p"";I,, find d."",,;I. and t.rm d."",,;I •. -
(I) For !he pwposes ofm.kiog d.-ducti0ll of laX I>D<kr section 53F oflbe Or<lin.mce, ~ braoch
of a .m.-duIft! bank indI><hng a co--op<:rlIIiVt bank !ihall deduct iocome laX 011 interrsl or share of
profil 011 savmg <kposils or fixrd deposils or Iftm deposils at !be ~ of aMiI or paymml of !he
in=1 Of Ibe share of profit, whicha'er illc",lin, and rqKlII the loW amoon\ oflaX deducted 10 its
head officr.
(2) Tk head office of cach such bank shall deposil !be lOIal amounl of laX deductrd by all ils
branches in !he ~ Bank, in IIDqI sum I>D<kr the head of ""COUIlI [11114110000I01 11 -
lnrome Tax- Oiber than comp.1Dies] _ . ..... SJlo. No. I<I-IM, - QMI7,I"', gIVing particulars as
l>eduction ofIDC<llDe laX wxIer st"Ction 53F of lbe ~ Tax Or~, 191M".
(3) Tk head officr of c""h bank shall furnish 10 the DirrclOl, Research and Statistics, Natio:na.1
Board of~~, in each flll.1DCUl year beginning of!he lSi July, 1990 a sl3lnnml in Ibe form
givm tJ.,low showing the parlicula.--s of laX so <kposikd;
FORM
Total amount of intnestl slwe of profil
ardilMl paid in respect of saving! """"
Amounloftax
depositrd
ChilbnNofrokrn
NoJ T"'aswy,~
"""'"
fix<d <kposi1S. No. and date of
dq>osit
(4) Tk stainilent rcftnrdlo m sub rule (3) shall ~ SlgI>Cd by an officer of the bank oot !>dow Ibe
~
flllIk ofa Gmcr.Il. ~ and Furnished 10 the DiIrctor, ~ch and Statistics, National Board
of Rrl.'f:lWO so as 10 rrach him as per ocbeduk specified below' ~
(.) For tax 011 inlt:resl or slwe of profil crrditrd Of paid during !be period from by !he 31st l
!be lsi July 10 !he 30th SqJtcrnbt:r.
(b) for laX 011 inlCresi Of slwe of profil crrditrd or paid during !he period from
""""".
by !he 31st
!be IsIOcrokrI03I sl~. JanlWY,
(0) for laX 011 i n = Of slwe of profil crrditrd or paid during !he period from by the 30th
!be htJ:w:u:uy 10 3101 March. A,ru.
(~ for laX 011 i n = Of slwe of profil crrditrd or paid during !he period from by the 30th
!be lsi Apoillo 3I sll'.hy. ,~.
(0) for laX 011 inlCresi Of slwe of profil crrditrd or paid during !he period from by !he 31st l
!be lstJIWC1030th~ July;
) •
Compilf'd by: Ma, am Gazi La a,S<>cluioa lIi!b: Mabmadul Ha, aa "
[171. C ..llKtion of In .. n transf.. .. f Propwty. -

For~purpose! ofrollecnon ofincomr tax unde.-KCtioo 53H of~ Ordinmtt, ~ RrgiSU3r, ~
Sub-RtgistrI or any om..-
p<:rliOfl uspoosibk for ",gist=ng any docummt of a P=Ofl, under ~
prov1s>OllS of ~ (b). (e) or (~) of sub sn:tioo (I) of ~oo 17 of ~ Registrnroo Act. 1908
(XVI of 19(8). !ihall. coJk.ct from m. ~ w~ right, tilk Of in1rR:sI .. oought to k transf=o:l,
assignm, LimitM Of e:ningWshed tb=by :II ~ ~ of r~tion of 50Cb docummlS, ~ 13:1<
31~r= offi• ..,~cmt up-to 3lstAngos!, 2009 andtwopncmt from I- ~,2009 on~
val"" of ~ propmy ,,;tIla"'<i in any City Corpontioo, Paur.osha"a Of C .... OOfI!I'f)I Boord to which
~ docummt mare.
and on which stamp duty is clwgable under m. Stl.mp Act, 1899 (Act No.
I of 1899):
Prcn1d«i thai In cas. ofmmsjllr ofany _-.agr1cufllDW fandmfullli al a sum ""cuding 0""
fakir 1lIktJ] $//JIaIM aUl-sfdIJ 1M jurUdfctlOlJ of ony City Carpomtltm Pl1IUWiIava o~ Cantolfl1lllllt
Board. incontfl lar shall hII dlJducl«i al 1M mill iffow ptlTCllnt "Pm 31" A"X"'"I. 2009 and """
ptITC""l from 1" SqmtmblJr. 2009 on rhll valull of thII propct1y to which rhll don",,.,11 ,..{Ol£l".[
, . . Or "-1o. No. 1........ _ "'"""""', _ .".,"""" "'_Or "-10. No.ll1_' - _ Y " " " I I. _""''''flOll
[lID. CoIie<:lion of In on lrandu ..fprop...ty.-

For m. ptIlJIO§eS of oolleclioo of~ ~ tax uolkr ~oo 53H of~ Ordinaoc~, any "'gtstering
offi=responsibk for ",gistning any docummt ofa P=OO, unde.-~ chu.., (b), (e) or (e) of sub-
Stttion (I) of ~oo 17 of ~ Rrgislr.lt:ion Act, 1908 (XVI of 19(8). shall colkct from m. pn-son
~ right, tide Of intnest is sought to ~ IJ3nSfe=d, assigtXd, LimitM Of extinguished Ih=by,
and tax shall ~ oollttted 31 th~ fol1owing rate:
(a) RJtI. of In f.. r land or land & b uilding I<>calfd in lb. f.. lIo"ing .omllK'rcial u ..... "
Na llK' of lb. comllK'rcial a .... a or a .... a'
Prm1d«i thalwhu" any S/rUCIIDW, buildfng,jlal, apa~mumr orfloo~ Spacll is situaled on Ih"
land, an oddiliOlJal rax shall b. paid III Ih. mill of tala 6()()/- (six: hllndnd) flU squorw mm.,. or
(4%) four flU CIIIIt oflh. de«J mlllll of such StruclltrC. buildmg,jlllI, apanmenl or jloor space,
whichnwr is highu.
(b) Roll...f In for land or land & building I<>calfd in Ihe fol"",in1: a .... a'·
' L. Name .. flh. u ..... .. r ar ..... '
RJt I. of In pw ~Iha (1.65
No.
, decimal
U= (S«1Of 1-9), Khilgaon rdlabilitl.tion 31n (bo;ide 4% of th~ dttd v"'~ Of taka
100 f""l rood), Arimpur, Rajarbagh rdlahilitation ami 90,0001- whiche,,~ is higbrr
I Ox ide bishwa r oad)'. Baridlwa DOHS BashundIwa
H
Compiled by: Masam Gazi La a' ....,;ui.. a lIi!h: Mabmndul Ha, an
NaJru' oflh. arN or an,..
Prm1dlld tho.lwhu" any s/ruc1lJ/"g, building,flal, aparmumt or floor spaa is sillmlM on Ih.
land, an additional tax shall!» paid allh" ,'01.
oflaka 6001- (six hundrmi) flU sqlll.l7. mmu or
(4%) four flU unt afllul de«J valli. of such SlrllClilrC, building,flat, aparTmenl or floor SpaCfl,
which<!VU i.s highu_
(c) RIll. of In for laDd or !aDd & building kxa l<'ll iD lhe foll ....i Dg art'as:
,,- NaJru' of Ihe cOlDllK'mal ana or art';o. Ral.ofln

No.
, "" Chi_
Within ~ jurisdiction offUjdhani Unna)'3ll Kartripakya (RAJUK)
IkvdopmeDi Authority (COA)
~"" =-
4~. of dttd VlIl.u.
5pttififiI ill ""b..b,lc (a) and (b)

Within ~ jurisdiction of G3ZlpuI, N3rlIYaoganj, MunshiganJ, w. of dttd VlIl.u.
Manikg:mj, Narsingdi, I>h..1l<a and Chitugong districts [excluding
, U=,.... (RAruK) ~d Chinagong
""""""
bjdhani
o.".~opmenl Allihority (COA)], and within my City Corpomion
(excluding Dh.aka Sooth City Cmporation and I>h..1l<a Nonh City
Corpor.ition) and CmlOr!menl Board
n
Compil«l by: Ma, am Gui La a,socluioa lIi!h: Mabmadlll Ha, aa
,,- Nalru' of Ih. cOlDllK'mal ar ... or a, ... ,.. Ral.oftn

No.
,
,
, --
Areas within ~ jurisdiction of a p;lUl3SlIbba of ;my distric,
Areas of;my
Anyo~
l_..-SMl No. "6-~

om..- Paurosoova
area not"P"ci&d III schedule (a), (b) and (c)
""""'14,_ 'LOl'1O"
w. of dttd VlIl.~
2''/0 of dttd VlIl.~
l% of dttd VlIl.~_
[I7J. CoIlKtion or in from nport"",. -

FD<Ib.~ofmaking~collmionof_fromexpo1le1 .llDIIer=rion53(I)oflb.~,
Ib. bank through which Ib. expoI1<fi =:eiv" p>.yment on accouoI of expo1I-of goods shall coll«l
3D amounI .. Ib. nit [one-fuurth of one pn cnul of Ib. val~ oflb. toqJD<lt<l goods :as tu pay3bk
1lDIIer!be S3id =tion 53(1)
Prortd6dfonlurr lhat this rul" shall 001 apply fit tI» cas" if nporI ifgoo<h Sf»Cifi«J bIIIaw -
(a) jut. ""'sian sacking:mel <::Upd backing
(b) fr...b fiuits:mel ,~rtabk.;
(c) poultry mel eggs; and
(d) I=dicnfts;
Prortd6d fonlurr ...h_ Q ~on Is th. <1I+'Mr of on Indrutrlal undmab"tl IInJaJ7nz tax
«<""'piton rmdu slICttan 45 af"'" OrdtnaltCfl and fI an I«pIlrWr af goods praduc6d by tlrat
undutaking. 1M Board may, on an appllcatton mad" by such pllTWIt, «<mnpI htmfrom paynUlltt of
lax und""lhis rul..
E'1'hmation- In this rul., tlu! Dp7Wslon, "val"" of IMI«]JOlt6d goods" shall m«m tlu! val... ifth.
I«pIlned goods as d"um..tned in accar<ionCfl wilh 1M pravlslons ifslIClian 15(4) afth. Oaro>ns
Act, 1969 (Waf 1969).]'-"-""0-No. '70-L90,_ .'..'J "_
[IS. h , uallu of c.,tifkal., .'c. of In d<>duclioll alld colle<:tioll. -
(1) '.'.'ho= any p;lymmt is IlllI<k which consti=!be income of!he Jl"Y~ classifuh]" ut><b!be
head "Salaries", IlOl llnng s.alaries paid by !be Gov~, !be certifica\t of &doction of_ under
...ction58 .hall k issun! ~fying!be following illfonmtion:
(i) !he """'" :mel aoddRss of !he pmiOO or !be mthorily paying such amoun,;
(ii) !be pmod roc which the p;lymmt is mack;
(iii) N""", :mel designation :mel TIN of!be nnploytt;
(iv)!be ~ahIownofp;l}'ID"lll (such as !be 3lllOUIII of basIC saWy, V3l\OU.S all~ and
other p;!yIIIellIs);
(v) !be val"" ofbmefits prm~&d;
(,'i) !be amount of _ <kduction ~rM ut><b =!ion 50;
(vii) any other rne'.'3llI illformation ",taling 10 COlllpUlaliOll of income, rdJalt or tu;
(viii) ~ amounI of _ derluc!m .. sou=;
(ix) !be particulars, in !be profonna gl\'m below, of !be paym"'''' of <kduc!M _ to !be 1Rdi,
of the GoV<:llllDell';
H
Compilf'd by: Ma, am Gazi La a,socialiou lIi!h: Mabmadul Ha, au
Tbp Lacomp Tn Rule" 1984 I,T, Manllal (pari-II)
" N"""'"
, "'" :. T"'" ,
in the challan b
f ~
Ibi. emifie ... \

to
R=wb
~
• if payment i. made in my otMr mode spttifi..d by W Board, provi<k infonnation rel=m11O
"'" ""'"
(x) N"""" de.ignation and sigDllmr~ along with <1m, of the P<'fSOll Lssuing w ct:rtific=.
(2) ~ my I3X i. &duckd un""" my =lion other than =lion SO, ~ =tificak of dMuction
of tax under =lion 58 shall k issun! in w following 1IlaIU>e!":
(N""", and addr=; of ~ P<=otI or ~ ofT"", of ~ P<=otI issurng ~ ct:rtificale)
(offi"" 1~rrL1Y k usM)
Certificalp ofo..Juctiou of Tn
1 ( _ ~Boftbo lDromeTu Or~ 1984(XXXV1of19&4)]
No 0.-
N""", of w
" Addr=ofwp3)=
p3J=
'" Does the paytt tw..., a Twelve--digit TINI U

" y~ No
D
Twelve-digit TIN (ifanswerof03 is Yes)
""
0; Pmod fory..hichp3)IDelLI is made from (dale) 10 (~)
06. Particu1ars of the of and ~ d..duction ofl3X (add lines if =:.....-y)

_of Description of p3)IDelLI ,,",,00 """,""of
", ""-, paytlll'Dt ~
Amounloftax R=wb
-""
,
T"
07. 1':0 = 1 of <kducted I3X 10 the cudil ofw G o , , = (add 1ines ifn= )
_,b
" ChallOl1*
N_m
C~~
~"
&ankNome Total amount
;,,,hechol1on\
~-
«lolinl; Lo thi.
, Cffiificole ~
,
ToW
In words:
'" ;'....!o_
-- ~ ..... __ nIo<_., ........
Compilf'd by: Ma, am Gazi La a,socluioa ..ith: MahmILdLlI Ha, au "

c ..."',,ormatioo givm mov. IS rorrtt\ and oompk~ .

N ame of ~ P<="" issuing ~ =tifiC3k Signatt= and seal
o.signatioo
ITAN
~& E-mail
"".
(3) Where any laX is colkcled lIll<kr Chapler vn, !he =tifica~ of coUection of laX lIll<kr Stttioo
58 shall k issld in !be foUowing 1IlOIIUIft":
(Name and a.c\dm;s of !be ~ ",!he office of !he ~ isswng !be =tifica~)
(offi"" I~eadmayk usM)
C.. rifiu f< of CollocrioB of Tu
IRction jS oflb< """"'" Tu Ordiom«, 1984 (XXXVI of 19&4)1
N o.
Name of~P<="" from "..hom tax has bem coUectffl
"".
" Md=
" Doo; ~ ~h3v" a Twd\...-digit TIN? y~ U U
" T""'h...-digit TIN (if answu- of 03 is Yes)
I No
'"
OS. Partirubrn of !:IX colleclion(add lines if==s:uy)
~tion Am"""t of lO:< ~~
" Do .. of
Coll<ction
Description of ooll<ctiOl1 of lO:<
, ""H<Cf<d \
,
Tobl
06. P3}ment of colk<:ted!:IX 10 m., r=lit ofm., Go\'=nnetlt (add line. ifn=ary)
dot~ ~N_ T<>to1:uoount ~-, ~
" ChoH.m'
N_oo
Cbolho
;" the chollon ~ .-.loti"ll to this
, Cffiific ... ~
,
Tobl
In "..ortls:
Name ofm., pm:oo ISSUing tbe ~ SignalllU 3IId ..,al

o.:signaticn
ITAN
Phone & E-mail
Compilf'd by: Ma, am Gui La a,sociarioa ..itt.: Mabmlldlll Ha, an "

Tbp IDcomp Tn Rul.', 1984 I,T, Manllal (pari-II)
(4) The proof of m., paymml of m., dnIociM or colkcrM tax 10 m., IRdit of Govnnmml oJWl he
funlli;hffi along with the ct:rIific~e mentioned in this rule_
(5) ~ certificale of deduction or colkction shall he issued within two Wttks of m., IDDIlth
following m., month in which m., dnIoction was made or within such ~ as IS ronvmiml for m.,
discharge his laX Liability of peISOO for whom laX has hem deducted or collected_
(6) ~ Boord may specify !hat in cenai.n cases a bill of entry, a registrnion dttd, 3D instrnmeol of
paymr:nl or mkr docurnmIs ron13ining m., particnbrs of dnIoction or collft1ion shall he ~aiM as
3 certifiC3le of deduction or collection_
(7) Wkre a deduction or collection;' made a IDDIlthly sw=rt, in the prof""",, givm helow,
shall he sent by m., pelSOtI making w deduction or colkction 10 m., incotn. tax aUlhorities specified
by W Boord by !he tweotiffiJ day of w moruh following m., end of W month in which !he
d.doction or collection ;. made:
Stat.m ~ nt of Tn DflIucti!'d or Coll..,tffi undu C baptu VII
oflhl' IDeoIII<' Tn Ordinann, 1984(XXX\,1 of 1984)
For m., month of
~h
or collected:
n; --.;
~~.
~
",",00
""""'"
paid!
=Ii. .
1
,
' Amonnl of tax
"""'...,
colkciM
,
"""'" .
N"""'"
W
I
a.n~
D=
U
B"'"
N_
"
- -..
to m., credit of m., Go~"fttImmt
Signamre and ~al
Name:
Designation:
TCAN:
Phone & E-mail:
~ of Signature (DD-MM-YYYY)
(8) W sblelllenl undrr sub-rule (7) shall twI k applicable for a deduction from a soor~ wxkr m.,
j-"
head " Sa!ario; S.LllNo. 15OiAl!i1o< _ _ ""0, ~ 1"""""'1'
lISA. C.rtifica te of deduction of In undu """lion 5O(1B). -

In me ~ of d.doction of tax made by the Drawing and Disbnrsing Oflicn- wxIer stetion 50(1A)
3D annual certificale reganling such d.doction of laX shall k glvm by m., ~ve Govr:mmem
AccounIS Oflicn- or 3Dy other offici.ol authori=! by him in the following form, """",Iy: -
Compilf'd by: Ma, am Gui ID a,sociuion lIi!b: Mabmadnl Ha, an "

Cprtifkal. ofdNIudion oftax uDder SKli .. n 5O(IB) on inc ...... cbargt'able undu I'" "'ad
N""", of~
employtt
MSalariH" for I'" )'.ar pndfd a. on ..............
N~of!be
o..signatioo
Taxp;lYft"'s
Idmlificatioo
_.r T~ R=wk>
f ,
offi""
, N"",,",
• ,
""'""" ,
Signatuu, ~ and designation of the
Accounls Officniany 0!Mr alllhori=!
j_" 5.10. No. 102-'-,_ Y " " ' ' ' , _ "''''''''''
offi.,.,.;
Ill. Company 10 furnisb a slalp.... DI l'f1!:ardiDI paym. nl .. f dividend. -

(1) An """ua] stalmlml shall'" furnisbed by the ~ offi= of a company under stttion 110
of~ Ordin.or= in ~ of a dividend Of a~ di~~dmd<; if !be amounl mermf =:ttd<i on..
!aka in ~ c,"", of a sIwdlo1<kr which is a company and in ~ of a dividend or aggr~~e
di,~dmd<; if !be amoonl tbnmf excttds tab [20.!lOOj '" S10_No. ""-'-,_ Y""''',-
IL"..-,o" in !be case of any 0Iber shardtolder_
(2) ~ """"'" sl:l.Iemenl 10 ... furnished by !be princtpa! off1Cft' of!be company under sub-ruk (1)
.ru.n be in me following form and verified in !be nL1IlIlef indiC3ied th=:in and shall be ddivu-ed to
!be DqIIlty Commissioner of Taxes "..00 assess=; !becompany: -
Slale .... DI uDd .... SKtion no ..fIb. Inc ...... T n OrdiDanc. , 1984 (XXXVI of 1984),
fOf!be )"'aJ ending Of] !be 30th JUDe, _
NameofCompany __
Address of Company __
.
ResideDI Sbar.b .. ldl'rslN'oD-RPsidenl Sba .... bol.de ...
" N_
., .,
A<Id:-... Dol< of
.,
N.~ N_m Am""".of Amount of
-~
N.
sha~holder _oo~ .,
deeWui""
di"ideods
.- .,-
,~
~
div;<Irnd <lr>crip<ion
beldby !he
>lw-eholdef
di,i<Iend
paid 0< ihny,
di>tribu!<d
--•
~~
=,
di,ideod
f , , • , , , ,
f, _______ , me Principal Of"fi= of!be company, h=by artify dL1t
!be above sta~ contains a comple~ list of: -
(I) !be ~idmtloon- ~idm. sIwdlolders which are comp;unes and 10 whom a dividend was
distributed in !be year ending on !be 30th June, ______ , and
(2) 0Iber usidmtlnoo-resident slwd:tolders of the company 10 whom a dividend or aggr~
di~~dmd<; exc=ling !aka 25,000 was or wne dislrilluied to !be )"'aJ mding on !be 30th June,
!>.ok__ Signan=
NOla: - !kparoleform should hs. -
(I) An annual sl3lnnm.l .hall be furnished un<k:r section 109 by !be person responsible for p;lymg
in=t oot being inlt:resl Of] securiti.. in resp«:' of amoonts of in=t Of aggre~ int..-esl
=:=ling !aka [15,0001-
H
CompiI.-d by: Ma, am Gazi La a,soclui .. a lIi!b: Mabmadlll Ha. an
(2) ~ annual. ~11lIlIkI >=lion 109 shall ~ in ~ followmg fOfD) and ~-mfied In ~ ~
indicated tb=on and.1Wl ~ ddi\'~..t-
(i) in ~ ~ of a company, by ~ pnncipal. office.- tb=of to !be ~ty Coonnjssione.- of
Taxes ILwingjurisdiction for !be time hnng 10 as .... s ~ company; and
(ii) in other caso;, by !be peroon re;ponsible for ~ ~ of !be inUUSI 10 ~ ~ty
Commissioner of Taxes havmg Jurisdiction o\'er ~ 3Jea in which M resides, or !be Deputy
Commissioner of Taxes who has jurisdiction 10 assess him, as ~ ~ may~ _
under SKoon 109 oflhp Incomp Tn Ordinanc., 1984 (XXXVI of 1984) .... garding
S lal.m ~nl
pa)",.nl of inl.r..1 (nol lH>ing inl.....1 on SKUriti .. ) for 11M> )'.ar .nding on Ihe JOlh Jun.,
111... ......•
N _ 0rd< ".'"
_ili, _or
........
--,
N= Add=. Amounl of tax,
"
No. or or '""" "Non-
.........
Resi<k:ntl
Dale of
....-
=.~ if any, deducted
, "',..
, "',..
"'".....
, • , ""- , •
I _______ _, the l'rincitW Officer-of. _____________ hereby cmifY thai ~ ahove
stait'mr1l' contains " complete list of persons to whom in=1 or ~ in= t uceeding taka
[\5,000] was paid during ~ yearmchng on ~ 30th J~
Date _ Signatt= __
Designation __
[21. S lal ~llK'fIl of d«Iuclion of In under IIiP hN d MSaIari.. ". -
(1) Wh..-e a deduction LS made under section 50 from an emp\o)'o., not hnng adeduction by or OIl
bdt.al.f of ~ Govemmml, a monthly stalemmt, In ~ proforma givm ~\ow, shall ~ sent by ~
peroon mal:ing ~ dffioction 10 ~ "utbooities mentioned in sub-mi. (3) by ~ twmti.u. day of
!be month followmg the end of~ month in "..hich ~ dMoction is made:
[Slalnr... nl of Tn DflIucllPd from Salam.
under section 50 of !be incoox---w< Ordmar=, 1984 (XXXVI of 1984)
Month- FY-
Ki!iF'N-
Addre.s: I::. I~:: 1
?arucubrs of!be etqIJ.o.,u from wborn tax is deduct.,.[
N_
1 ",No 1 , DesignallOn
, TIN
•
I I 1
•
~,Ln\~,
.
Allowance
~ Allovnott All~
:JC
CompiIf'd by: Ma, am Gazi La a,sociatioa ..ith: Mabmad,tI Ha, aa '"

Rul.', 1984
V_
Tbp Lac.. mp Tn I,T, Manllal (pari-II)
of Non- Val"" of Val... of Employo's O.h." T-.J

Noo=h (Noo
'"'" Bmefits:
AccO!lllD()C!,uon
N~ Cootribuuoo
Sm.fits:
"'"
Bmdits:
IoRPFIGFIPF perqut.lI.)
..
Coo"e}/21x:e
H
" ""'"
U
" "
I cmtfy th:u-
(a) I am C~I and autboriz<.d 10 makr ~ .tat=lml.
(b) ~ p2r1icul..--. pvm m this statnnmt are eDITed andc""'4'I~.
Si~andSeal
Name:
o..sigmtion:
~ : l '" ' ,,110-""'- "'~T ..2O:l',_ .'-""'102Z
(2) In= w~ !he lru!;a= of an appro"M superannuation fund rqJaY any contributions 10 an
employee during m.life ~ bul not aI, or in oonnection with, ~ Iemlination ofm. empio}IDenI,
~ trnsr=; shall foohwim smd "sl3tnnml givrng ~ foUowing particulars:
(a) Name and ..ddress of ~ employtt;
(b) 1k period roc "..
hich !he employtt has contributM 10 ~ superannuation fund;
(e) The 3IllOUIlt of contributions rqWd as-
(i) principal
(ii) intnesl;
(d) 1k .''ft"W r= of dnloction of laX during 1M precedmg thrtt years;
(e) Am""m of tax <kdu=d on rqJaymmt.
(3) 1k stalm1enl wuIer sub-rule (I) and (2) shall he son 10 !he DqJuIy Commissi~ ofTa=;
un<kr ~ Jurisdiction !be employtt IS assesst<l or 10 such om..
~ laX authority or
3IJthorities as !be Board may .pttify.l - ' .. ,n.o.""'- '''''~ """""I, _ ' ''''''101'
22, Commi" ;..... r '. PO'WI' t .. pu mit .mpl..y ... 10 d .... uct In UDdPI' lhe h ... d "Salaries~ iD
lump sum ..Hf'Y moDth aDd submil y ..arly slal'IDI'Dt. -
In ~ .,..., of income chargeable un<kr ~ head '"Salaries" where dffluction IS DOl ma<k by or on
bdIalf of Gm'fttUDttlt, ~ Commissionn- may, Dotwimscmding anything com:iimd m rules 13 and
21(1), pomit an employn- to p3y laX on ~ IDCOI11e of his employttS chargeable wuIer ~ head
-Sabries" in • lump sum e,,~ moom ba...d {)f1 ~ a".:rage amount of laX dffluctible every month
from such IDCOIlle and 10 submit aI!he end of lM year 10 1M DqJuIy Commissiono of Taxes within
~ jurisdiction ~ <kdoction is ma<k (or- w~ !here is more than """ DqJuIy Commissiono
of Taxes ILwingjurisdiction in !be same..-ea 10 ~ Dqltny Commisswt= ofTa=; spttifim by
CompiI.-d by: Ma, am Gui "

La a,sociui .. n ..ilh: Mabmadlll " ", au
tbe Commissiot=) a slalmlmt in tbe furm ~ified in rule 23(3); such P=DIss1oo may ~ ~
subjn:t 10 tbe followmg conditions and my OIM-cooditions which ~ may sp<cify, tl.mIely:-
(a) tbe employn shall, at tbe mel of each year, calculate tbe laX due on tbe ~ wxIer tbe
head "Salaries" paid to his nnploy=; during tbe year and adjusl my exct'SS or deficiency in tbe
moruh of J~, such adjusunmt shall ~ made In accordan"" with tbe provision of =tion S0(2)
of tbe Ontinan"", !hat adjustmmts shall ~ made in each individual ~ and any excess
ucov~ed from one nnploytt shall DOl ~ adjUSlffl againsl any short ucovery from anmh~
nnp\oytt; and
(b) in tbe case of an employtt leaving S=~"'" tbe panicuhrs mentioned in !he slalmlmt
rd"e=<! to In this rule shall ~ smI funhwith 10 tbe Deputy Commissioner of Taxes con=ned
23. Puson. r .spon,ible for m akin~ paylDl'Dt. UDdH" th. hud MSa la ";"'~. _
(I) In this ruk, "Pr=ibed offi.,.,.., rd"e=<! 10 in =tion 108 oftbe Or~, means: -
(a) Civil Audit 0fT= for all gazmM officr:rs and oth= who draw !heir pay from audit offict:S
on sqwale bills, and also for all pmsioners who dr.iw Iheir peostoos from audil offices;
(b) Tuastll)' Officers fur all gazmM of"ficm; and olbm; who draw Iheir pay from lJeasunes on
sqwale bills withOOI cllllllkt" signat...." and also for all pmsLOller5 who draw their pmsioos
from lmlSuries;
(e) Heads of civil or military offices for all non-gazetted of"ficm; ,,~ pay is drawn on
esClblishmem bills or on bills countersigned by tbe ~ad of offi",,;
(d) Forest disbursing of"ficr:rs and Public Works I)q>;InmmI disbursing Offi= In cases wh=
di=:t payment from tuasuries is nol made for themselves and tbeir ""ClblishmenlS;
(e) fuad P<lIStm3.>ters fur (i) tbemsdves, their gazetted subordinates and tbe esCiblishmen.1S of
which tbe esClb1ishmm1 pay bills are prq>aUd by them, (ii) gazrtted sllJl<'fvising and conlJolling
officr:rs of wh"", hodquarIefS post o~ thq arc In-ch;ug, and (iii) pmsion= drawing !heir
P=ltOllS through post offices; fuad Record Ckfks, R.a.ilway Mail S=~"'" for themsdves and
all !he staff wllOse pay is drawn in !heir esClbIistun.:n1 pay bills; tbe disbursing officr:rs In tbe
~ of the Adininistrativ" and Audil Of'ficfts;
(I) ConlJollers of Military AcrounlS (including Divisional Milit:uy SUWly, Marine and Field
ConlJolkt-s) for all ~ed milit:uy officft-s unde:r Iheir audit;
(g) Di.bunmg officft-s In tbe Military Wods I)q>;InmmI for tbemselves and !heir
esClbli.blDM\lS; and
(It) Chief AccounIs Officers or Chief Auditors or IUilways eoncuned for all railway nnplo)"ttS
unde:r !heir audil.
((2) The paymml made under tbe head "Salaries" refe=<! to in =tion ICl8(a) or !he Ordinaoce
shall b.. an amounl which exceeds the nwrimwn amounl 001 liable 10 laX In tbe fll13llCUl year in
which such sabry is earned.] s.. .. ......O.No. JJ6-ll!I9, ,,,,",, 11IW1_
((3) n., annual slaleDlml to b.. prepared and furnished 10 tbe deputy Commissi"""" ofTnes bef"",
tbe firsl day of Sqnetnbe.- each year 1lIld.t- =lion 108 of tbe Or~ shall ~ made in tbe
following fOffil and v,,"fied in tbe Ill3DIIeJ indicated th=in, namely: -
.,
Compilf'd by: Ma, am Gui La a,sociuion lIi!h: Mahmadul Ha, an
{SlaIHllO'DI r l'prdinz liw paym ...1 oC.ab l)·

un<b=oo I08of~Iu.rcm.-Wl:0r~, 19S4{XXXVIof19S4}
IT,
Address: Ii!:..
PART I
I=¥= ¥ ~I ~
, I I
..... ... """"
-=
~
c,,"'.,... om.
".,
A=o,
Am=,
Hm=
"""
AII~
AlIDw= """'" AIIow~
"'"'~
, "'~
• , • ,
"
Y:al.~
,ob
of Non- Y:al."" of Non·
Bmefils: cash Bmefits:
Y:al.~ of
Noo- cash
~Ioyn's
Cootnbutioolo ""'"
(Noo,
Tool
..
",""""",,"00 Coo''>= Bmefits: RPFIGFIPF P""qwsik)
om.
u n
" " "
"'"""" of
Tu"",",,",
n
?zymenI of &ductM WI: W the
cudil of ~ Government '"'"'"
" "
PARTD
A. ?zymenI ma<k to ~ omployttS noI h3vmg TIN
Compilf'd by: Ma, am Gui La a,"";uioa lIi!h: Mabmlldlll Ha, an"

PARTm
TIN
, , , , , ,
'"""'"
,
Gnruily
•
--
......
Oohoc
,
InUUSIOll
"""
"
smrylnromeul,21
" -
Tu Invntmrnt T:ox
"""" "" Tu
Cr~dll """""
"
Icmifylhal-
(c) I am ~I and auth<IrizN 10 maR ~ mlnnmt .
(d) ~ p;onirulan glVnI m ~ . ClIeInmI..., rorrttI and rompl~~_
Name:
Ikstgnauon:
Dait :] s.
123A. Stat.lDI'ut nogarding riling of ,...Iuro by .mplo l~s. -

(1) lk . latnnml to k prq>arm and furnishffi 10 ~ DqJuIy Commissiooer .. fTaxes under sub-
Sfti"ion (2) of =lion IOSA of!he Or<lin.or= shall k mad. in tb. foUowrng form and vrrifiM in
the ~ indiC3inl m.:rnn, namely: -
Stat . ...... t nogardiug filiug of ,...101"8 ..f employ...,.

~ Sfti"ion tOSA .. f !he Inc""", T:ox Or<hnan"", 19&4 (XXXVI of 19&4)
Stat......" for Fin""'; .] Y~ar:

Name of!be ~loyr:r:
TIN
Address:
Sl_No_ Nameof!he
Designation
, "'",""'" , ,
The .m.t number pro...i<kd by
Taxes Cirde, T:oxes Dait of filing of the
m. Income-laX authority upon
Z<xodUmt
,
=ofi""""",
, ,
oftb.",rum """'"
,
Compilo<i by: Ma, am Gui "

La a,socluioa lIi!b: Mabmlldlll Ha, an
I cmify thaI-
(a) !he abo,,,, mlements contain a rompl= list of employ=< and thei.-paniculars mo.u !heir filing
of !he mum of income;
(b)me particulars .bo"" "'" = and c~l~_
Signat= & ~
N""",:
De;ignatioo:
D~ of Signarure:
j_",.SKDNo.I.,' _A,mtJ0 1i
[24. R<'tul"II of iucom • . -

((1) 1M mum oflDCOlDe r.-qui=! to t,., filed, by an individual a=sstt wm-!he Ordinance shall
t,., in !he following fumt and vr:rified in !be m.1IlIlef indic~ed theuin:
N"i"""l BOOfd of lW.'<I1U< IT_llGA!OI6

www -"bo-_~ov . bd REllJRJ." OF INCOME
For an Individual rus...Stt
Th" following ocbedlll o; sha.Il t,., !be inlegr.ll. part of this mum and must t,.,
,""""xed to rftUm in !he foUowing cases:
SchMul~ ]4A if)'011 hm~ ilKx»"" from Salmin
SchMul~ ]4B if)'011 h",~ iltcOllUljrom hOlm, property
SchMul~ ]4C if)'011 hm~ iltCOIIUI from busimtss (JI" profession
SchMul~ ]4D if)'011 claim far rehaf~
PART I
IT]
Compiled by: Ma, a m Gui

SpotIS<' TIN (if :my)

" SpotIS<' Name
FaiMr's Name
" Motber'sN~
" " -"""",,
'" ""'"' """'=
Conl3Ct Tdeph~ " E-m:Ul
"
U N~onal
"
idmtifiC31ion NUIIlbt:r
" Business idmtification NllIl1M(s)
PARTD
Pa.tirulars or 111<0_ aDd Tn
TIN OO[[]]OITJOOCD
Particubrs ofTOIal Ioc~ Amount t.
" Salaries (anna SchMuIe 24A)
Inkrffi on securities
S.21
" Income from house propeny ( = SchffiuIe 24B)

S.22
" Agriculrura1 income

S.24
" Income from business or profession ("""'" Schedule

S.26
'" '<C\
Capital gams
S.28
" Income from other S<lI.IJ«S

S.31
" ShauofLOC<llIle from film or AOP

S.33
" Income of minor or ~ under =uon43(4) SA3

"n Foreign income
ToW income (~of2410 33)

"
G.-oss tax before tax reb3k
" Tax ,-n,,,je (annex Schedule 24D)
" Net tax after tax rebate
" MinimumI3X
'" Net "",aim surcharge
.," Inte=t or any ow:'- amounl w>der the Or~ (if any)
"., ToW m1O\lIIl payabk
Tax dnIucted or mike"" '" S<II.IJtt {anach moon
Ad""""" tax paid {attach !>IooD

"
Compilf'd by: Ma, am Gui La ","";uioa lIi{b: Mabmlldlll Ha, an'"
Adjustm.:nl of tax rdUnd [mention assessment year(s) of refund)

'" Amount paid with = (~!¥h prooD
" ToW amoulll paid and adjuslffl (42+43+44+45)
'" Deficit or e:<<=s (rdundable) (41-46)
" Tax eMD1p1ffl ~
'"
Compilo<i by: Ma, am Gui La a,"";uioa lIi!h: Mabmlldul Ha, an"

PARTm
TIN DDITIJ I I I IDDD

" , I ... tru<lions
S~lI of asods, liabilities and ~~ (IT-IOB2016) and sla=r of Iik Slyl~
~ (IT -IOBB2016) D1IJSt t,., furnisb".d wilh ~ r~rum llIIiess you 3f~ exernpIM from
fumishingsoch Slalnnmt(s)..oo..- ..,ction 80.
L Proof of p;lymmiS of I3X, indlXhng am'3lltt laX and wilhholding laX and the proof of
In\'e!ltment fur laX r~ musl t,., Jlfovidc<l along wilh r&lm.
3. Artach accoont slalommlS and ~ docummts ~ applicabl~
If you 3f~ a parmi of a P"'fiOll wilh disabilily, has your SCl""= Yo N.
" ,.",uk<! the ttlt:lldffi laX ~xemption tlu-eshold? (tid one) D D
Au you r.1{uir..d to submit a sta=r of asods, liabilities and Yo N.
" ~~ (IT- IOB2{) l6j I>D<kr Stttioo. 80(1)? (Iid:~) D D
" """"'0 ""='
(tid ill thai..., awlicabl~) ED ED ED "D
Sta=rs 3llI=ed
" (tid ill thai..., awlicabl~)
Irr-1082016
I I Irr-IOBB201 6
I I
~ sb.tements, docummts, ffi:. attachm (list ill)
"
•
V rill<a j " . ,u....
'0" an, SlV''"
VeriflcatioD
" I solemnly &d= IhalIO the best of my knowkdg~ and t,.,lid" the infurmation gi"n1 In !his
IffiJm and s" " ............ aud d.orummts annaed or ~ bn-nvilh 3f~ C<IlUCI and compl<l~.
N= Sigwt=
J);Uof~(DD -MM-yyyy) Plattof~
DJDJI' I- I 1 1
F or official us. oDiy

Rerum Submission InfOllDlltioo.
ITu Dff<. &., N""""
~] I I I I D
.,
CompiIf'd by: Ma, am Gui La a,socluiolllli{h: Mabmlldlll H,.. aD
Notional Bo.d of Ro,'"",..

www . nbr.~o.· . bd I Ddhidual
ACKi"\O\VLEDGEl\ID'o'T RI:CllPT OF
REnJRNOFINCU\n:
Assrssmenl Year RmIm UD<k:r >=!ion 82BB? (tick one)
mrn rn
N ame of~ AssesStt
. Yo
D N.
D
Twd",,-<ligil TIN Old TIN
Cir<:k T=""'"
TOIal ~ shov.n (strial. 34)
,
,
Arro.D: p;<y.<bk (..ruJ. 41)
,
Amoulll paid and adjusiM (strial. 46)
Amount of nd w.,aJ.th slxMn in IT1OIL'>016 AmOUIll of lid w..al.lh .urchar~ paid

, ,
n:u., ofSubmissioo. (DD-MM-YY¥Y) Tax Offic.. EntryNum1J.,r
COCO I' I" I I I

Signat= and..,aJ. of 1M official. r~\ing 1M rdum
D"", of Signarure Contact Nwnkr of Tax Offi~
((tA) An indi,~dual ass== who h:!.. ~ and gross w..al.th 001 excttding n . 4,00,0001- and
n. 40,00,000/- re;p<divdy may submit IM r&>m of ~ in !be followmg fOlUl and VU-mM in
m.u
!he m:ID'...,- indiC3led in:
J>ro>1ded that an ==H who OW".. 0 mOior car or has an inv..<mnmt in Itor= fJ1"OINI'TY or
in aparon""t in any city corporatian a...., shall nat ~ Illigibillfor this 1"IlIIlnI.

La a,S<>ciuioa lIi{h: Mabmadlll Ha, an
IT_GHAl020
F orm ofR.tur .. of lD<om . V ..... 1..<010._':0: O r di ........ , 1984 (Ord . XXX"1 o fl 984)
UDilc.nol S. u
AwE''''' fa" !ndi\u..] Tupo~ bo>-q; bID"" _ om
I I
....-.-,
gJ<>O' " ... lIh _ OX<ffdqt; Ik. 4,OO,IXXY- . Dd Ik. 40.00,000'.
~"of
~~-
1. TTh":
J. Cin:i<: 4. l<I... :
5 R< . id<.,'. D ...

6 l'io ...... id<n'· D .
7 M . . .. "", ... har:
8. Pr.. n. Add", . . . Dd Mobil< So. 9. I'<rIIUII<D' A<Idr< .. ..... l'>ID So.
10. T.:nblo 1... 0 .... : I I. Gro .. W..lIh: ,.

n. A_ ..... olTn : n. B. So ...... on ... o""': 14. Bonk" CbIlan
So. & Dat.
15. " ..iiration: I ............................. F.tbffiSpru>e ........................... TIN .......................... do

"""moly ,J.d!fe tho. I om o1ip>l< fa" Ibis R.-!um fo<m om tho 0tfum01D> p...... ~ ;, <ODKI .Dd
~ ... I don'. II",.. '''Y _I>:c.r om on _ in bouse ~ <r in ..... _ in '''Y dy
C<J<]Xlf1IID> .....
• ....... doo .. ' n ro_.ation, ...... lli. of do< ...... " " an.d.. d lw,...rith _ ,;,c. briof
d.. uiption of)"o ......... b ..... ~obili.i.. o ... ti..l
UDilc.nal S.u
------
N."",:
~ ------ Codo: _ _ _ __
Gro.. Wool •• :
Am<u< ofT.,.: CbolIooNo.
Dote: Signoue ottho ...,.,;,,-q; o:Ifr«

wilhS...1
j_'" 5.10No. 165-""'-1"&'"1020, _ .1 2 _
(2) 1k mum of~ ~ 10 ~ fikd by a company ....... ~llIl&rthe Or~ shall ~

in !be followmg fOltll 3lId vmfiffl In the IIl3IIMJ indicaiffl ~m.:
Compilf'd by: Ma, am Gui La .,sociuio.. lIith: Mabmadlll Ha, aa "

Noti"",,] Boord of ~"eo""

www_obt-_l\ov_bd IT_IIGHA2 016
RETtJRJ.'" OF INCO:\IE
FOI a company as Ikfmm under clause (20) of >=!ion 2
[PART I
Basic Laformation
Assessmmt Year F..rurn under >=!ion (tid one)
" " • mB &2 (proviso) Od. .
I, I- i [ J . 1 I 1
D D D
.
" Name of!be Asses=
Add=
'"
_.)
00 E-mail
Type (tick one)
'" 0" Public LimiIM
0 om Pri,'3k LimiIM
0
om
'"C Local Authority
0 """' 0
. IfoibeJ, mmtion the type
TIN
Circle
'"
U
O"TIN
" Incorporation Nwnbt:r U

"'"
Incorpor3lion Oak
"
" ~Y.ar
[TI[TI I I 1 I 1. mum I I I
U Ro;idmt Sl:!.tus (tick,,",,)
Main business
""""'
U
U Non-usident
BuslI\eSS Identification Numbn-(s)

U
"
(tid the boxes if YFS) Main ~xport item (if applicahl~)
'" "
""
"rn -
Any ~xport in the income
liable to furnish otatemmt

of inI=Iationallrllns3ction
under=:tion 107EE?
0
0 "
Name of3lJditor(s)
",e Has th~ Sl:!.t=Ient under Audit.-.port da~J •

>=!ion lOlEE b«n 0 " "l-'-""_ T..".", _ 'Ul6I'lOlO
,,,",,,,,,,
CompiIf'd by: Ma, am Gazi La a,sociatioa lIi!h: Mabmadlll Ha, an "

PARTll
Partirulars or 111<0_ aDd Tn
TIN I I WIIJDDDDD
A ParticuI ..... ofTotal ~ Amoo'" ,
In~ on sn:urities S.22

"
Inrome fromhoo.., propmy(aona srn..ruk 248) S.24
"
Agricultural inc"",", S.26
"
Inrome from busin=; or profesSIon S.2&
,." C:opital gams S.31
Inrome from other S<lUI"CeS S.33

"
Total income (22+23+24+25+26+27)
"
B Tax Compuation and Paymmt Amoo'" ,
Tax CODlpIlkd on total income
"
Net tax afkr tax .-.bak (if any)
'"
Minimum tax
"
~ any 0Iber amoum un<kr the Or<lirtar= (if any)
" 0[
n Total amoum p3ylIbk
H Tax dnh>Ckd orrolkcl«i '" ~ (anach p!ooO
Adva.= tax paid (attach l1!ool)

"
Adjustmenl of tax rdUnd [mmtion ,,"'f'S<mMI~ year(.) of ",fund]
"
n Amount paid with """'" (attach proal)
Total amoum paid and adjusl«i (34+35+36+37)

"
Delicil or ",,<=Ii (rdundabk) (3 3-3&)
"
La a,socluioa lIi!h: Mabmadul Ha, an
PARTm
Particulars of Tax BmefiIS
TIN DUIUIIU I DO
A. ~ mjoying lax ex=q>tioo (provide additiotW paprr if n~)
~ exompkd from tax

""
"""'~ """~ '"0 Amoo", ,
,
,
,
B. ~ mjoying rNucM lax r= (s) (provide additional Pap<:!" if~)
~ subjecl to .mocM r= of tax
"
~ ,",,00 '"0 Ammm"
,
,
,
C. AmounI of lax bmdilS mJoYM Amoom'
Tax payable iflhere weR no exrmption or .mocM r=

"
Tax payable wilh eMfr4IIion Of.mocM [lI1e
"
. Amount oflax bmdilS (42- 43)
Tax rdIate
"
Tax bmefits and rd>= (44 + 45)
"

La a,"";uioa lIi!h: Mabmadnl Ha, aa
PART IV
Fin.mcUl SClIemenIS
TIN ODD! I WIIJDD

A. Income StalnIlent Previous
Sales!Tumov~rl ~ipIs
"
VAT (ifmy)
'"
N~ Sales! TlIffiI)"r:rl Receipts (47-48)
"
Cost of Sales
"
Gross Profil (49-50)
"
Other opnating income
"
Gmo=J. & Administr"tj"" ~
" ,,. ~ paid in cash
~Iling&~~
»
»A ~ paid in cash
Other opnating ""Jl"llS"S

;;
';A ~ paid in cash
Profil from opnation {(S l +S2) - (53+54+S5)}

'"
Finaocial~
" ~ paid '"

'" oon-residenl
In""""" from assoc~subsidiari ..

'"
Any olbn- busin=
" II\COIDe
Profil b"cou CIx

'"
La a,S<>cluioa lIi!h: Mabmadul H:" ,aD
TIN DDDDITTI WOD

B.~Shttl
,- Y =
In \, ~Ye..-\'
0> Non--currml ... s.\S (6IA-+{j IB+6IC-+-{i! D-'-(:i!E)
0" Propffly, pbm and <'quipmenl, sofiw=, ffi:.
om futangible assdl;
O>C Financial assdl; (..m.r than 61D)

om Inv~stment<l and 10"",, to affili3kd entities
om ~ I>OIl--currm1 """'""
Curtmt assdl; (62A -+-{i2B-+{j2C-+-{i2D---62E)

" 0'" fu~~
om T.-..ck and other receivables
"C AIh'3llU, dq>osits and prqJa)'IIlmts

om Cash, bank and cash <'qUivaknts
ow ~ cunmt assds
.
" Tolal Assets (61+62)
Equity (64A+64B+64C)
..A PlIid-up capital
..B Reserves & Swplus
Me Retainffi earnings
0> Non--currml liabilities (6 SA-+-{iSB+65C -+-{iSD)

O>A Bonds I o.bmrures
O>B Long krm borrowings

o;C Loan. from affiliakd entities
om ~ I>OIl--currmlliabilities
00 Curtmlliabilities (66A-.-66B+-66C+66D)
OOA Short krm borrowings
OOB CreditOlSl Payables
Me Provisl..,.,.
O<h=
""
Tolal Equity and Liabilities (64-+-{iS+66)
"
La a,"";uioa lIi{li: Mabmadlll H:" ,aD
PART V
Oth.:r P:ort:icubrs
TIN UIIJD[IJWIIJ
A P:ort:icubrs ofbaok 3Croulll. (provi<k additiooal ~ if~ tl.mIeS)
N~
'" , ofbank(s) Account nurnbt:r(s)
""""'-
(ihpplic:ilik)
,
,
,
,
B_ Partlrnlars of <hr~ (prO\w addiuooal ~ ,fmore names)
N~ TIN % of oh= in paid-

", of <hrecto.-(s)
up c:.pital
,
,
,
,
C. Partlrnlars of affih,,"'<! mutte:s (provide addittooal ~ ,f more D.1Il}O;)
N~ (0) of affilia",<! entity TIN Twe (company,

", fumftC_)
,
,
,
,

La a,"";uioa lIi{h: Mabmadl11 Ha, au
PART VI
TIN [[oDDDDOJDDD
n """'""~
(1) n.., RffiIm sha.Il ~:
(a) signm:md "mfiffi by IMP<=OD as spmfied in =tioo 75, :md
(b)~edby-
(i) swnnm.1S of accooDls audiiftl by a Char\nM AccOOllcurt;
(ii) <kpr,""ialion chan 3S ~ TIlIRD SCHEDULE of lM Ordinance;
(iii) OOIqIUCItion of LnC<ItIIe in acrordance widt 1M provisions of 1M Clr<linantt;
(i\') Schedule 24B iflM assesstt has income from house propmy;
(2) In litis rerum 11>; 0 entities sha.Il ~ affiliaIed emitie; if !hey belong to a common group
of companies or ha,,,, ([l()U!han IweDly fi,,,, ~cent common slwdloldn-s ordirmOl1l
or run by a common managnnem;
(3) All amounIS sha.Il ~ in rounded up tab (I.).
n Schedules, statnnents, documenlS, etc. aI1acbc<l (list)
n V~rili<ati<lD
I sok:mnly <kcl...., thaI-

(a) 10 1M besl of my knowkdge :md belief the infunnaticn gtvm in litis mum :md
.... ""'Y'nIS :md docummlS aonexm <l( <IIIaChM herMm ...., C<llUct aod COIq>kk;
(b) I 3Ill sigmng litis r.tum In my capacity 3S .

............... and I 3Ill COD¥ImI to sign this mum:md ,mfy it
N= Signatuu
Designatioo
D:Ite ofSign:ll= (DD-MM-YY¥Y) ~ofSi~
[Demlol 1 1
For official U2: oDly

RffiIm Submission InfOllDlltion
D:lteofSubmisS>Ol1(DD-MM-YYYY)
I[]][m 10 1 1 1 IDDDDDD
Compiled by: Ma, am Gui "
La a,socluio .. lIi!h: Mabmlldlll Ha, an
Natioom Board of 1le1,·... ue COmpOR)'

".,.w.Db.-.!o".bd
ACKi"lOWLEDGEl\ID'oT RI:CllPT OF
REnJRNOFINCU\II:
Assessment Year
m rn rn . .",
D
.
Rerum submilk<l wm- =tion (tid:~)
82 (proviso)
D ""'"
D
Name of tb. Asse<=
Circle T="""
TOIal iocOOll' shmm. (=ial2S)
,
Anx1Int~(..mI33)
, ,
Amounl p.aid :mel adjustffi (=ial3S)
~ of Submission (DD-MM-YY¥Y) T;ox Qffi"" Entry Number
COCOI' 1 I I I 0
Signature and seal of tb. official =eMng tb. mum
Date of Signature ConbctNumber of Tax Office
(3) The mum of IIlCOIDe by a [ftIULrftl to t,., fikd by "" a s = other Ih.m "" individual or a
company under-Ihe Q,-dioaoce sha.Il t,., in tb. following form :mel ",,"lim Lfl !be tnaIU>er indicalftl
m.:rnn:
Compilf'd by: Ma, am Gui La a,socluioa lIi!h: Mabmadlll Ha, aa"

IT_lI C HA! OI 6
REllJRJ." OF INCOME
For an asse;stt oIher than an individual or a company
The followinjo; schodul .. rJWl be the in.. p put of this fOIurn and must be.,.,..,xod '0 'ffiIrn in til<
foUowinjo; COSH
Schod.I.24A if>"'" hal'. illco ... fro'" Sola,;.,
Schod.I. 24B if>"'" h""" i"com. fro," holM. propury
Schod.I. 24D if>"'" clai," ''''' ...btz,.
PART I
Bask iDformalioD
~-q; u
I" I"
m rn rn .
'". 1== ==
I"A
L I'" l
I'" I- I .","
0;
00
I"
1
I ~ ",m IW
w
I " 1-
"
I= L I ,. I I
~lJ
B
" ~ I"
N"""'"
I I 1][ I I I
"
B
Compilf'd by: Ma, am Gui La a,soci.lioa lIith: Mahmlldlll Da, au "

PART ll
Partirulars or 111<0_ aDd Tn
(Some panirulars..., rmlMonly 10 Hindu Undivilkd Family)
TIN rnDDDrnrrrn
A. Panirulars of Total Income AmouDI!'
Salaries (ann.", Schrdll1e 24A) S .21

" In"",est on ..,curities
" Inrome frombouse propeny(:mnex s.:t..duk 24B)
'"
S .24
" Agricultural iocome S .26
" Inrome from business or professKlD S .28
" Capital gams S.31
" Inrome from other sources S33
" Share of~ from fum Of AOP (wb= awlicabk)
" Inrome of minor Of spouse ut><b Stttion 43(4) S .43
" Forngn iocome
" Total income (aggregak of 18 to 21)
"
,.
B Tax Compuation and Payment
Gross tax ~ I3Xr~
Amoo'" ,
Taxr~ Ul applic3bk c""" (:mnex Sdt..ruJe 24D)

" N.r tax afkr tax rd!~
" Minimuml3X
" In=t Of any other amount lIllIkr the Ordinance (if any)
" Total amount pay3hle
" Tax dMucted or coU~ at sour~ (att'~1! OfOO£)
" Am,=", tax paid Can.m prooD
" Adjuslmmt of tax rdund [mention assessmenl )"'..-(s) of rdundJ
" Amoun! paid with return (at!ach Ofoo£)
" Total amount paid and adjuskd (35+36+37+38)
.," Ddicit Of exct:SS (r.fwxbbk) (34-39)
Tax ~Lnrome
"
La a,socluioa lIi!h: MabmadLlI Ha, aa
PARTm
Particulars ofincolDl' from bn'iD..... or prof.... ion
TIN II I I DDDOrTTn
Main bus~SIl or pmfn.sLOll (~)
"
..
" Name oflM business (as
4>A
In 1M
Ar. 1M 3CCO\l1I1!; :wditM?

1Ja<k IiCt:ll~)
Yo
0 No
0
4>8 IfY..., 1M ~ of:wdiror(s)
4>C Audit rq>Ort ~
Name ofJllU1l>rrS or~ in ~ of firm or AOP TIN

" , (provide additional p;IJl<I" if Ill()U names)
,
,
,
inc""," Sta'.........1 Am,rum>
., SaloJ Tumo"r:r! Receipts
VAT(ifany)
" Net Sales.I Turnover! Receipts (46-47)
" Cost of Sal ...
" Gross Profit (48-49)
" Gmenl & Adrninisntiv", ~
" S"Uing & Markrting apr:nses
"
" "".-
Net Profit (SO- 51-52-53)
" Any <Kh..- ~ from business or profession
" Profilbd.,.., tax (54+55)
"
CompiIf'd by: Ma. am Gui La a,socluioa lIi!b: Mabmadlll Ha, an "

TIN DDDllIIlDDDD
;, Non-eur=tt as.d. (S7A+57B-S7C+57D)
,,, Property, plant and oquipmmt, softwar~ etc.
,m Intangible assets
;,e Finmcialassets
>ill Othn- non-<:UJTmt assets

Cum:nl as.YIS (S&A+58B+S&C+5SD-S&E)
" "'A
""=--
,'" Tr2de and otherRC6,'3bles
",e Ad";",,:.,, dq>osits and prepaymmts
Cash, bank and cashftllll'~ts

"'"
,'" Othn- current assets
Total A=ts (57+5&)
"00 Capital (60A-+«lB-tSOC)
OOA Opming capital

OOB Profit Wore tax (seria15(\)
roc W i _
0< Non-eur=tt liabilities (6IA-t{j1B+<'i1C)
0" Bank loans
om
o<e
""" """"""'"
Othn- non-<:UJTmt liabilities
Cum:nlli:obilities (62A+<'i2B+<'i2C)
" OM Short = botrowmgs
om C=liwrslPayables
"e Othn- current liabilities

., Total Equity and illbilities (6O-+<'iJ-t{j2)
00
Compilf'd by: Ma, am Gui La a,"";uioa lIi!h: Mabmlldlll H:",aD
PART IV
Eudo. u .... aDd V..-ification
DDlliITl I IDDD
.
TIN
Au u.., accounts ~ to ~ auditnl? y~ No

D D
0; fuv. you submiitM audited accounts?
D y~ No
D
_--='
" (tick aIllhal "'" awlicabl.)
124A I I 124B I I 124D I I
Other sbtements, docummts, .re. attached (list all)
"
V.rirlcati<>u
" I sokmniy <led"", dw-
(a) to u.., be;! of my knowledg and ~lief u.., infonmtion glvm in this ",1Wn and
stait'f\1l'flts and dornmems annexed or ~ hrrnvilh ,.,-e ~ and comp~;
(b) I am signing this mum In my capacily as .
&-
and I am <:<IlDp<tml to SIgn this [ &1m and vnify il.
N_
Designation
~ of SignaItR (DD--MM -YYYY) PI""" ofSigrlattR
00 DD[]I' I I I
For official us. aDiy
Rerum Submission InfOflDlllion
I -"'""",",""'(D~~ITTI)
[ IJ [I] ' I' I I I I DOrnOD
Compiled by: Ma, am Gui
..
La a,socluioa lIi!h: Mabmadlll Ha, aa
N.liooallloud ofRo,-..",. Othor thm Indi,iduol

WW\O·.nbr. ~ ov . bd o.-rompmy
ACKNO\VLEDGE:.\IEl'Io'T RECEIPT OF
RETIIR.t'" OF INCU.\IE
Asso;smrnt Year Return u:><b =lion 82BB (tick one)
I' I" i I 1
.
rn y~
0 N.
0
Name of!be Asse<=
T3Xe< Circk T=""'"

Total in<:o= shown (=ial2S)
,
Annmt~(..ru!34)
, ,
Amoulll p.aid :mel adjus"'" (st:rial39)
~ofSubmission(DD-MM-YYYY) T"" Offic" Entry NUIl1b..r
COCO I' I" I I I

Signarur.. and ..,..[ of!be offiWl [M'Iing !be mum
Oak ofSignanu Con:tIct NUIl1b..r ofT"" Offic"
(4) n.., [&1m of inc~ under =lion 8ID shall k In !be fullowing furm:mel ,'ftifiM In !be
"""'"'" indicarm tbnein:
Compilf'd by: Ma, am Gui La a,S<>ciuioa lIi!h: Mabmadlll H:" ,aD "
Form afRlum of income undu Ihe Incolru'-In Ordinann, 1984

(Ord. XXXVI OF 1984)
(RPlurn uudu _ lion 8ID) /T·llGAGA
Assessmttll V=: .
I. N""", of!he Assesstt:
2. TIN:
3. (a) CiJck: (b) Taxes Zone:
4. SCirus: Indi~~dualfFinnlAO?(p~ tick)
5. I'RsmI Address:
6. Father-. N""",: ....... _.... J.Mather' oN"""':

8. SpolIS<'" Nam.: ............ 9. D= ofBinh:
IO.Mobilerrel~: II. E-mail (if any):
12. National !DNa: 13. NaIlJU ofBusinessIProfession:
14. Towi",""",,, r..

15. Naltu payable r.
16. Tax paid 00 !be basis of this mum (a) Amounl (in fig,,,,,):
(b)?ay Ofder/rh.llan No:
(e) Date:
V..-ificalion
TIN
'. ............., ~.busband .
. ............, soletIIIly <kclare dw to !he best of my koowlfflge and beli.f!he
infurmation giv""- In this rrtwn is correct and rompl~.
Compilf'd by: Ma, am Grn "

La a,sociuion lIi!h: Mabmadul Ha, an
B';~fID .lructioD' for cakulating incolD<' of an indi\;dWlI a.~.

If rtqUir~ pl~= ~ hdp from Iocome-tax Ordinance, 1984 (Ord. XXXVI of 1984), and ~
Tax Ruies, 1984.
Applkabilily
UpIon6lakh
Applka bilily
Ackno",ledg..... nl Rec~ipl
!>mal No. in = ..,gi.ler: .... ~ ofsubmission ofRmlm:

Rett;,.... income tax Jrtum from MrlMrs .............. TIN ....... for~ Assessm<:lll Y=:
............. ~ .hoy,." in Ihe Jrtum n. ..... 3IId lax paid n.
SigJ:Utu,-" of
,..
0 Cirde ..
~ Deputy Commissioner of
Taxes!Offi= in Ow&<,
. .... Taxes~ ..
(5) 1M sckdules ""Iuirffi to ~ anne"ffi 10 !be mllfM in applicable ca=; shall ~ in ~ following
form:
Compil.-d by: Ma, am Gui "

La a,sociatiou lIi!b: Mabmlldlll Ha, an
SCHIDULE 24A
Partirulars of ~ from Salaries
Taxahl~
(A) (8) cc m
I"
I~
I"
00
1
~=
IW
I"
~
I" iff
I"
I"
I"
I" -,;;;;;;;-"
I" ,
I"
I"
M-="
.,
Compilf'd by: Ma, am Gui La a,"";uioa lIi!h: Mabmadlll Ha, an
SCHEDULE 24B
Particulars of ~ from 1><><= propnty
All""" this Schwhil.1O th. r.1Ilnt if IncoltUl if you hfIWI incom • .from hom. propony
I" ITm
ISignarure & Thlte
..,
Compilf'd by: Ma, am Gui La a,"";uioa lIi!h: Mabmadlll Ha, an
SCHIDULE 24C
S\lIllIll3J}' of LllCOI11e from businoss or profession
To b" ~ 10 = by an ~ having meome from business Of profession
.
" T~ of main business Of profesSIon
Namr(s) of the businoss Of profession (as

in Ir.Io<k licmce) " Add=(~)
00 Sales! Turnoverl ~pts
Gross Profil
" Gener.Il., adminisntive, selling and mher ~
'" N~ Profil (07-08)
'"
W Cash in hand & :ot bank
U Inventories
--
Fixed assd5
"
U
Total ~ (10+11+12+13)
" Opening capital
" N~ profit
"
U Witbdrawals in the iocOllY ~ar
Closing capital (15+16-17)

" Limilities
" Total capital and li1hilities (18+19)
"
I S.gnatuu & D=

La a,S<>cluioa lIi{h: Mabml1dul Ha, an
SCHIDULE 24D
?anicuLm; of laX crffij~'..,oo.le
To k annuM '" mum by :uJ assesstt cbiming inveslmmllaX credit
(Anach Ik proof of claim«! investmeol, contribution, ffiO.)
or • me j
section 44 or ony inc""", from
I Signatt= & D=
(6) An Application forti""" aleUSion un<k:r sub-=tion (6) of=:tion 75 shall k in !be following
form:

..
La a,S<>ciuioa lIi!b: Mabmadlll Ha, an
Applin.tion of time nt.osion for ..turn s obmission

[=tioo 75(6) oftbe iD<omo To Ordinan<e. 19&4 (XXXVI of 11184)]
Applicant'. COP)"
Il l iJITJ
, N~of~A=
r' Add=
, TIN
,
rr" Coo.
AppliM extmsion upIO
T="-
,
(1lI>- >fM - YYYY)
DD DODI 1 1 I
Rn<ons for tUr., ",lmsioo
~ Signatn.." and D3k
N_ Signanu
,1"' 1oo,;p..J by" _ _ will oip .... ,""""_,..,..,.
D3kofSignat= PbcrofSignat=
T~ extmdm upto T"" Off"", Enuy NlunOO

~
"
rnrnrnrn
(1lI>- >1M - YYYY)
u Signat= and ..,al. of ~ DqIuIy CommissiOMf ofT""",
.,
Compilf'd by: Ma, am Gui La a,socluioa lIi!h: Mabmadnl Ha, an
Tbp Laeomp Tn Rul.', 1984 I,T, Manllal (pari-II)
Applin.tion of lime nt.osion for ..Iurn . ubmission

[=tioo 75(6) oftbe iD<omo To Ordinan<e. 19&4 (XXXVI of 11184)]
ome. Copy
f' f'
Till
j'
r C~<
j'
r
f'
::Jl' 11111 1 11 111 1 1
~ •
-=-
f'
~
~
I" ITu '
-~~
~I I ~
I"
Compilf'd by: Ma. am Gui La a,"";uioa lIi!h: Mabmadlll Ha, an "

[14A. RtotUrD of ..ilhholdiDI: In. -

~ mum of withholding tax ~M to k film uzm.
sn:ti0ll 7SA of!he Or<lin.orltt shall t,., in
the fol1owmg fonn and vttified LD the IIllIIIMI" indicoum therein:
RETURi'l O F WITHHOLDING TAXES

undersn:tioo 7SA of !he ~ Tax Ordinar=, 191M (XXXVIof I9S4)
I . IlN/cII"",,,, ,c~«hlw ,Mll lH in'orrai ptJ" o[,~ . ...........

ScMduh 14M, ift= ""Mold uotdcr ,octio"
JlM
Sc~«hlh lUll, ift= ""Mold uotdcr ,octio"
j6
Sc~«hlh lU.C, if'''' "'rMoLdjh> .. <_in ""'""''''.
2. Fi"" Roo""" ,/toll 1Mflloti "r rIoirty fi"" day 0[""'uII')' 0["'" fota1lCiai Y"' in -..Iti<~ "'" ihdtJc'"" " "'" a>Il«lWit
_1IIIJIh;
S«:tNWi R,..,." ,/toU IH filMl "r III. rIIiny fi"" dayD/'"I}' ~/,~ . PILtlr,"""';aI~ foilnwi1!f III, ~ in wIIi<"~
"'" doducriOft "'" coil« _ ww; 1IIIJIh.
PART I
Bask iDformatioD
Rdum for!he Financial Y= First R.tum
" " 0
I' I' I I I· m """"" ,,~
0
Name of the Person
" TYJl" of the p<I"SOO (lid: orn.)
'" ...8 A <:<>-<>perlIIive sociny
"A A """"'"
0 0
Me
TIN
""NOO
0 "D
""'"
TCAN
0
" Circk
"
" " ,.".
" """'~.
" """"'.J
u 'u " E-mail
B M.ain business (Stttor)
If you "'" a li,..son or a brandt offi",,:

" ." Name of!be p;lfeot company
" 8 Tax ..mdence of the parmi company
n
Compilf'd by: Ma, am Gui La a,"";uioa ..ilh: Mabmlldul Ha, au
PART ll
Pa,1kula .....fin " i th .... ld
" Sour=;
'1 """=
and amount oftlx wi~ld
_00 No_of AmoUDIof=
wi~ld "
'""""
fromwhich
taxwi~ld
A Salaries
'"
B Ex«utioo of a conlJad 52(I Xa)
C Supply of goods 52(1)(1»
D r.unufacrur~, process <II" 52( IXc)

COOVftSIOfl
E Printing, packaging Of binding 52(1XdJ
F Ikduction from p;I}'UX'DI of ,>A

royalties etc_
G Ikduction from ~ paymmt of 'OM

s== (anach SchMule 24AA)
H UC commission ,"
1 Freight fOlWllJd agftry "M
COOlllllSSlon
1 PaymmllO us1den1 ~ "Q

prm-~<kd to
agamst S='ICeS
furr:ign~
K DMuctionoftax from ~ =vier "R
of inlftnational galeWay SftVitt
in respn:t of poo..., call
n
Compilf'd by: Ma, am Gui La a,S<>clui .. a lIi{h: Mabmlldul Ha, au
L Ikduction from p;lyment on "U

account of local. lett.. of cudit
M HooseIoffia rmt ,,,

N Collftiion of tax from export of mB
Irnil-""'..- and WOVftl garmenlS,
0
'"
Collftiion of tax from export of S3BBBB
any good excq>I cmain i =
, Paymmt 10 3ctoIIaclJeSS ;m
Q Paymmt as commission 01 m
discooDl fOl distribution of goods
R Ink:m;t on .,,,ings and fix...J m

""""',
, ~commissLOll "G
T Renbl.,~ oh'3Canl\and, plant >ll

01 machinery
U Aw:utising hill of newspapn- 01 ,,,

=,~
Ikduction of tax from any sum

V
paid by real esIak d"velopn- 10 '"
"""~~
W Dividmds
"
X Ikduction from p;lyment to tlOtI-
residmlS (anach Schedule 24AB) "
y Sources not mmtion<1i abo,,,,
(Atl:lCb Schnluk 24AC)

La a,"";uioa lIi!h: Mahmlldlll Ha, au
PARTm
Particular!l or pa)'lDl'Dt oftax "ithh<>ld
(:mach proof of p")'IDetIlS)
ITCAN
Paymenl of ~ laX wilhhdd to ~ c=lit of the gm~t
" "A Total amount withbdd
•
"ill Total amount paid to tb. c=lit of tb. Gm~t
•
"C Excess Of <klicit of paymmt (if any)
lM-I6B •
omits of p3}'IIImt of ~ tax withh.ld to ~ credit of ~ gmltlmnmt (add lines if
" =""
'( Cha\lan. No. Dm 8n Am",,," ,
(I)
("
("
("
("
(~
en
("
("
(10)
(1 1)
(12)
"A Total paymmt to tb. credit of ~ gm==1
·,f paymml IS made m any othn- rrLO<k specIfied by the Board, prO'.li<k infonnanoo rde"anl to
thai Ln<><k.
Compiled by: Ma, am Gui "

La a,sociuion ..ilh: Mabmlldul Ha, au
PART IV
Enclosures and Vm:fication
ITCAN
"AB
" SchMn1,es 3llDUM
(tiel: all ""'I ..., applicabl~)
'<AA
0 0 24AC
0
Oth.r .ta=ts, docummts, de, attached (list all)
"
For official "'" only

RmIm Submission Information
I~ of Submission (DO-MM-YYYY)
DO CD [~] o I I [ IOODDDD
La a,socluioa lIi!h: Mabmadlll H:",aD
Witllholdi",
ACKNO\VLEDGE.:.\IEl'Io'T RECEIPT OF
RETURN OF WITIIHOlJ}ING TAX
Rrrum fOf ~ Financial Year FintRetum

D
m rn · rn "=md '""'"
D
Nameof~~
TIN TCAN
Circle
"'"
Oak of Subncission (DD- MM YYYY) Tax Office Entry NtJmIx.r
rnDD~Elrn DDDDDD
SignalUle and seal of ~ official rtteiving ~ return
Date ofSignalUle CoobctN~ofTax Office
Compilf'd by: Ma, am Gui La a,"";uioa lIi!h: Mabmadlll Ha, aa"

Sc bfdu~ 14AA
Pa.1iculal"!l ..fin "itbbeld
under ""boa HAA oftl>< _ Till Ordina_ 19S-l (XXXVI ofl9S4)
TIN TCAN
~forIbeFin:mcial y= FintRetum
D
m rn · rn """"""'= D
,
" -.
Advisory or consultancy~...,.,
No. ofpersom /rom
"'hick tax withhold
Amonmoftax
withhold \,
, Professional snvice, kclmical...rnces f~, or

, kclmical assimnce ftt
Catering snvic~
, Ckaning~~""
, Collmon and =vny agmcy
, Maoagm>enl of "''''''5, 1r3ining, worhbops ffi:.
, Privak sn:urity snvice
, Supply of IIDlIpO\\'O'
, Irulmting commisSion
W Mming ftts, lraining f= Of honorarium
U Mobile n.twork~, kcl:micalsupport
sm.'ice provi&! Of snvice ddiv~ agems
in mobile b:Ulkin
Cm!it rating a&ft>CY
"B Motor garag. or worbbop
Privak romain", port Of dockyard om.'ice
" Shipping agmcy commission
" StevNoringlbmh ~ioo COIllIIlIssioo
"B Tnnsport ~~"", carrmtal
Any om..- ='>~= not IIlmIior>ffi abo,,",
"
T""
I S'gnahu & 0"",
n
Compilfd by: Ma, am Gui La a,S<>clui .. a lIi{b: Mabmlldul Ha, au
ScbMUll> 24AB
Pa.1iculal"!l ofln "itbbeld
_ "",boa 56 of!be "",,""" Tox ~ 1984 (XXXVI of 1984)
TIN TCAN
~ for the Firwlcial Year Firslitdum

0
rnco · CO """'" ""'" 0
"
,
-.
Advisory 0[ consultancy 50"'''''
No_ofp«SODll from
which 1U wilhbrld
Amm",' ..flu.
wi1hbold ~
, fu-shipmmt ~OD smli""
, Professional sm.ice, ~ca1 senices, technical

mow-bow 0[ ~ assimnce
, ArchilfitUr~ interior design 0[ I~ design,
bshion design or process design
, Crrtification, ",ling ffi:
, Charge 0[ rent for sakllite, ~ <II" fuqumcy,

rent fur clwmd broadc ....
, Ugalsnvice
,
--"
Maoagm>enl snv:j"" including n'ftll
,
-,
Commission
" license
im"ngibl.s "" OJ p:.:yments RbtaI to
U
"'-
Advrrtisement broadcasting
"
B Advrrtisement making
Air Ir3ospoIt <II" watft" transport

"
Compil«l by: Ma, am Gui La a,socluioa lIi{h: Mabmadlll H", au"

Contact 01 .ub-conlJ3<:t
"
" '-'
C:opital. g3lIl
"
Insurana. pumium
"
Rental. of machinny, ftIU1PJm'Dt m:.
"
Divid=!
"
Artist, singn- or p~
"
Sal;ay or mnunentiOll
"
Exploration or drining in petroleum opn3I1ons
"
S""'~ fOl oil 01 gas .xplOllltion
"
Any ~m"" for making coomctivity bdwttn oil
" 01 gas field and its export point
Any paymmt. against any snvices not menlioo<1i
" ,bo"
Any om..- paymmls
"
T"

La a,"";uioa lIi!h: Mabmadlll H:" ,aD
Sc bfdu~ 14AC
Panicuhrs of tax witbheld wm- ~ not mmtion«l in strial. IS (A-X) of
Pan II of 1M Witbholding Tax klUm
TIN TCAN
~
Rrrum fOf Financial. Year FmtRrrum
D
mrn · rn "=>00 '""'" D
~-- No . ofpenoos from Amount oftn
" (pro,~doe additional papers if m,n sourc • • ) which I n is witbbold
, witbbold \
,
,
,
,
,
,
,
..
..
T"
1S. _ .. "-I-O. No. 2l0,' -,_ T n ' 2 0 " , _ lQ","",,' .
[148. DKlaration Form HDd •• ...ction I9AAAA.-
~ Ikd..-ation ~ 10 ~ furnished under sub-stction (2) of 19AAAA sha.Il ~ in 1M

following form and vrrified in 1M m.mner indicarm thn-ein:
Compilfd by: Ma, am Gui La a,sociatioa lIi!b: Mabmadul Ha, an "

ReglsterNo Office Copy ITm020
Declaratio n fonn under sectio n 19AAAA o f the Income-tax

Ordinance, 1984
L Narrr ofh As"'SIitt :

, TIN , Cilr:
•, NID: ;
, ""'"
Fmiil.: CO<U<:I No_ :
, AImlHof , Da~:
~~:
w. AImIH ofT",,: p_o o.laio;

"
00 Alx:mnNo_ (Lffi~ and
" PoniIkI Sta~ Attaclm) :
U Narrr ofBrok=~ Ho...., or
.. """""-
Narrrofh BanI< and Alx:oIH
No(S~AItaclrd):
IS. Vp rilkalion :
l ___ __ ___ _____ __ ___ ___ _____ __ __F31!rr/Spo11'i<' ___ ___ __ ___ __ ___ ___ __ ___ __ ___ ___TIN ___ ___ ___ _____ __ ___ _____ ___ __ ___ __ 110 sobmly
~ Iha! h iIDnmli>n ~ by !his dttlaralDn", = 1 and Corqllm_
S~tIR ofh r=::;,,'ilg

ollU:r wilt Seal
Compilf'd by: Ma, am Gui La a,"";uioa lIith: Mabmadnt Ha, an "

Regisl...- No_ A.s.ssee's Copy IT 02020
Declaration fonn wIder section 19AAAA of the mcome-tax

Ordinance, 1984
L Nmr of llr Asso;see:
, TIN ; CRr :
• N ID: , '"'" .
, """ . , COrI3ctNo_ -
,
w.
Ammo of
irMslm:d:
Ammo ofTa>< : U
,
-
P_O~:
BO AccomNo_(Led!'P am
" Poni>li> SGlt=r:II Amdrd) :
U N mr ofBrokftll~ IIouso. or
.. Merdon Ba!h :
N mr of llr &:lk am Accotn

N o (SGlt=r:II AJticIrd):
I S. V. ,ificaooD:
l ___ _____ __ ___ __ __ ___ __ __ ___ __ __Fadr:rlSpo115<' ____ __ ___ __ _____ __ _____ __ ___ __ __ _TIN __ ___ __ ___ __ _____ __ _____ __ ___ __ __ _00 soleuriy
.s.cl= thon tlr ~ g=n by this <kcbr.nm is cOlUCt and ootql["lie_
(S~)
S~ oftlr =mong
ollUrwm~al
Compilf'd by: Ma, am Gui La a,socluioa lIi!h: Mabmadlll H:",aD "

[15. Slal~IIlHII ofa.sf'Il aDd liabilili ... -

~ s"'lemenl r.-quirffi 10 k furnished undt:r SlJb.=:tion (I) of >=!ion 80 shall k In Ik following
fonn and vttififfi In the mann .. indical«l lhern!l:
National Soord ofR.o,·....,.
W\O"W .nm.!ov.bd 1T_1 0B!OI 6
ST A ITl\IEJI<,"T O F ASSET S, UABH.ITIES Al"'D EXPEI":S:ES

undt:r >=!ion 80(1) oflk Income T:ox Ordinan.""', 19M (XXXVI ofI9S4)
, At.",;·" " III. a,"OIml ofass. I:> aPUl Ii<Jbihri.:; tluJl y"" _ allll. I",1 dar. of'''' ;"com. y"". AU i'. ""
, If ,,.,u ". '" =, ""1 .... i"dud. loglll, "'gUtrnhoft <md a l l _ ...1<1,od co,t>,
Y""r 'pow. or minor chi IdrOI1 QJ1d dqwndm'M 0 ... not ""'~ JOII ,.,,,. '" ;"cwu III.,;,. <1>,m aM
liobilirio:; i~}-<>W" ."',.,,"' ''';
; .kMduJ. 2J " iii. intograJ ptUf oflhU Sla_ ..., ifY"" _ ""-'in ...... c"Pi",1 or <>grl<"I<ln.o ... or ""n_
agrl<1lln.o",1 profM"Y. Prrn'iu addirio""l papn' if ~«:o:;>tuy
As<osmml Year Sta=t as on{D!)'MM·yyyy)

" I, ~, I I - 1 1 I 1
" [TI[TI I, I, 1 1 1
As==
.
TIN
" N,.,..., of !he
"
~
I"
0"
.,;:ru
'" ;:ru
'" OM
006 . .
iilli
~~ To·
~A
·ti
~"
~C
I "~'
,m IiID
~,
1- ' •
IW
,
,, '~ ~ ~
,
,
W
Compil«l by: Ma, am Gui La a,"";uioa lIi!h: Mahmadlll Ha, aa "

-.
"""- Fumirur~,
" equipmmt and dft1ronic items
0Iber assds of significant val""
"
B ~ and fund outsi..., business (13A+ 13B+ BC+1 lD)
N",.. oruIcun=ci..
'"
om Boob, card> """ <>Ibo!- ~I<clnmic cult
,;C Pro,iden, Iimd oruI other Iimd
no 01her drpouls, 1>al"""" oruI o",,"m:e (other th.m OS)
Gross wealth (aggr~ of 05 w 13)

" Liabili~ outsi..., busine;s (15A+1 ~B+15q
" '" Borrowm!" from oruI other financial m.liruti"",
banks
'" U1>S«1UNllooo (""",liOl1 .....,., oDd TIN)

01her loans or o,-«<Inofts
'"
Net wealth (14_ 1~)
" Net wealth al the last da~ of!be p1n'lOUS Y="
" Chang in net v.=lth (16-17)
LnC<IlIIe
" ~"= IllCOIl:r year (bA+ bn+ 1",--)

" Anoualli"mll ~tuR """ tu poym""" (u IT _IOBB2016)
'" Loss, d<<luctiom , ~ ., fie. 001 m""tionNi m IT _IOBB2016
'"
,~ Gill, donation oruI COl11ributi"" (m<:ntion lLIDle of .-ecipi<:n')
Tobi fund outflow In !be inc""", ~ar (18+19)

" Sources of fund (2IA+ 2I B+2I C)
" Inc""", ibown m 1h<: .. turn
'" Tn ox"",!"NI inc""", oruI .llow""""
'" =.;pu """ 1011(~
II
'"
Shonag
01her
of fund, if any (21 _20)
V. rificatioo a od . igoaluno
V..-rifi<atioD
" I sol=nly <Ittl= thar to !be best of my knowkdge and bdief!be infonmtion given in this
I statno IM ol and !be sclrdule """",«1 hrRwith "'" coruct and corqIl~
N= Sigoatur~ & date
CompiIf'd by: Ma, am Gui

...
La a,sociuioa ..ith: Mabmadlll Ha, an
SCHEDULI: 2S
10 k annurd 10 !he Stalemenl of Asods, Liabilities and ~ (IT-IOB20l6)
I01 IAssessmenl Y~3J

Sh=holdings mlimilnl C<llIIp3DIel as <hrn:ror No_ of shares
" , Val~\'
,,
•
M <X\- pr~ ~ cost, ""
01 any ach'3llC~ ~ for such prO","ilY start~"
(description, location and siu) ~
of
--""
"'=='
Val~
last da",at of!be
,.."
""""'" ~Y"3J\'
,,,
~,.."
•
I" ~'~~~~ "=='
""""'" ,.
last da::;
~Y"3J\'
Signahu & da",
1
[2SA. Stal.m.nlofHp ~n ..... .... latiDj: to thp lif• • ~1•. -
~ s"'temenl f<"quir.-d to k furnished undt:r sub--=:tion (2) of >=lion 80 shall k m!he following
fonn and vttifi.-d III the DllIIlD.. indicat«l therOn:
.,
Compil«l by: Ma. am Gui La a,S<>cialioa lIi!h: Mabmadlll Ha, an
Tbp Lacomp Tn Rul.,. 1984 I.T. Manllal (pari-II)
N .tional BoordofRo,'~ IT_IOBBlOI6
www_nbr.Jlov_bd
STA T£:.,\IENT OF EXPFl'iSES RELATING TO LIFESTYLE:

~ Stttioo 80(2) of~ Income Tax Ordinan~ 19&4 (XXXVIofI9S4)
"'
~I' I I I
I"'
Amwm>
f;- ~
" -=
'"
I,m
~ -
I'"'
1"°
w ~ (IOA+IOB+IOC+10D)
I '"A I :=:,!~. ,,--,- ,,0,

I 'oc ,
1'"0 I --"~
-;;-
B
~
I om
V.,.ificatioll aJld . at",...
V.rir"atioD
" I soi=nl.y ~ tlw; 10 ~ be;! of my knowkdW and bdief~ infOfllllllion gi\'m in this
.1"..........
is coruct and c
N= Sigrtatuu & dak
CompiIf'd by: Ma,am Gazi "

La a,"";uio .. lIi!h: Mabmlldlll Ha,n
[15AA. D«la.... li.. n Dnd.. _ li.. n I9A for spKialln In alllK'nl.-

~ <kcWtioo. to b" fumisbm as fftlUi=l un<k:r Stttion 19A of the I n = tax Ordinan~ 1984
.ru.J.I b" Lfl the foUowing fII3llmI: -
(I) N""", and a.ddm;s of ~ assesStt:
(2) TIN:
(3) N""", of !be (a) eirck . ... (b) !aXeS ~ ..
(4) N""", of !be indusuial lllKlmahng Lfl which !be inveslmml is madrJlO b" II1lWk .
~officdAddRss) .
(5) Sou=(s) of investmml .
Amount of inveslmml (in figures) .
(in words) .
(6) Probable dale of completion of inveslmml .
(7) Tax paid:
(a) Amoom (in figures)
(in v;ords) .
(b) Challan !Pay-<lf<kr No.
Bank ......... Da~ ..
(8) NIlUlbrr of employ=; to b" employm in the industrial wxImahng in which the inveslmml IS
madrJto b" II1lWk .
I solemnly declare IhaIIO b" besl of my knowkd&<, and b"lief!be information given above .. cOlUct
and romp!ek.
NanY and signarure of !he .......=
Date:
] _ . , . .... 0. No. 119-u.._1"&'"1OO!I, _ 01..,.,""'"
[15AAA. 5Ial"",.nl of a..." and Iiabilioo f.. r indi'idual bavin~ inc ...... from . alal)'. -
~ ~IIO b" furnished as fftl.lllfm wxIer Stttion 75 (2) (d) and 80 of!be Clrdinantt shall b"
in tbe followmg fonn and shall be vm fim in the IIlaUf>er indicaled !h=:
513temml wxIer "",tions 7S(2) (d) and 80 of the iocomM3X Or<lil=, 1984 (XXXVI of I984) of
~, liabilities and ttpmses of ..,If, ~ minor children or <kpendm1S and ",..,IS and
1r.UlS~ as on .
IT-10BBB
5Ial..... nl of a . ... " and Iiabilili.. for 5alaril.'d p"",.. n
(as .. n - f-l2 0--)
NallK' oflJuo As .... o;n: ............... .....

TIN
I. Non-Agricnltural PrDpf'rty (al cosl wi!h Irgal ~):
LandlHo""," propmy (Description and location of propmy)
2. Aj:ricullural Prop<>,ty (al cosl wi!h legal upense;):
Land (Total land and location of land property)
(a) ShaJes.IIkhmmres no
(11) Saving CfflificaldUnil CfflifiC3klBond no

La a,soclui .. a ..ilb: Mabmadul Ha, au
(e) Priu bon~gs Sch=ie/FDR no

(d) Loans gIVen no
(~) OW! Imcstmenl no
TOIal = 11:.
4. l\lotor V. hi<1fs (alcosl): 11:.
Type of IOOIOf "dUck and Registrnion numbn-
s. J.,.·.Uuy (quantity and COSI): 11:.
6. Fumilu .... (al cost): 11:.
7. EMIr"'1ic Equipm. nl (al COSI): 11:.
8. Cash Aswl:
(a) Cash in hand no
(b) Cash al banl: no
(e) OW! <!.posits no
TOIal = 11:.
II. An)-othu a,.m (With <ktails) 11:.
T olal As...", = 11:.
10. lAss LiabililiP.l:
(a) Mongagcs =~ on propnly or land no
(b) URSft:IlUd loans no
(e) Bank loan no
(~ ""'"' no
Tolal Liabiliti.. = 11:.
II . N.t ,walth as on last dill. oflh. ilKollK' )..... . :
(DifI=nc~ ~=:I1<I13l. ~ and rotalliabilitics) 11:.
12. N.t ,walth as on last dill. ofprl'\wus iueollK' )... a.: 11:.
lJ. Am ... oon in ....alth (DifI~ ~ stria! no. II and 12): 11:.
14. P.nonal & FamllyEIpI'ndilun: 11:.
15. T otal Acel"f'lion of .....alth (T0Ial of =i.al13 and 14): 11:.
16. Soure .. of Fund:
(i) Shown Rerum ~ no
(ii) Tax ~ax frtt ~ no
(iii) Other~. (Pk~ s~ify) no
Total soure. of Fund = 11:.
17. Difl..... n... (Ikrn'=:l =i.al15 and 16): 11:.
1soknm.ly ~ th.u 1<1 the best of my browkdg~ ""d bdief 1M infonnation givm Ullhis form is
oorrttI and compl~.
Name & signann of 1M ASSCSIitt
Compil«l by: Ma, am Gui

"'"
La a,sociatioa ..ilh: Mabmlldul Ha, an
..
• .ureu a"d liabilities of self. spaw" (if shelh" is "at a" ==Ilflj, milWr
children and dqmu1a"t(sj fa be show" i" the abavtz sUJtfMIf!ltt:r.
• P lease prm-;de doct/ltU/ltts and W1e sf!JX11"Ole sluH!l, if"elided.
lu.tructiou, to nil up t.... RPturu Form
Instructiou"
(I) This r.tum of ioc~ shall k signffi and vrrifiM by the individual ass== or
pm;on as prescribM uf. 75 of the Income Tn Or~, 1984.
(2) ~ ",11= applicable:

(i) 5.al:uy st:uetnml for salaJy inrotn.;
(ii) I>=l oc r<:Dial agrttmm.t (if my) for hoo.= propffiy ~;
(iIi) Documents in suppon of any oth.r inCOfrt oc liabilities shown;
(iv) Documents LIl support ofinveslmeIllS ~ LIl my form;
(v) Computation ofioc~ according 10 Income-tax Or~, 1984;
(vi) Provide mdmce in suppon of tax payment.
(3) Docurnents furnishffi to support ~ decla13tioo should k signffi by the assesstt oc hisII...-
authoriud rqJfe<mllLtiv".
(4) Assn. and liabilities of ..,If, sp!IUS" (if .~ is 001 an _=tt), minor chikhm
and dqlmdmt(s) to k .ho",." in this form
(5) 1fn=W, pl~ ~ ~ shttt.

(6) Pka... usit NBR'. ".."hoi", ,,·ww.ubr-bd.oq: fur funher infOllD.1lion.
K ..
Ad<Dowt'-'llgOLDl'Dt RK.ipt of IDcomp Tn RPturn
Govemmmt of the I'ftlple'. Republic ofBangbdesh
Offi"" of the Dq>uty CommissionerofTaxes
Taxes Circle ...... . Taxes Zone.
"'aID<' ofih. As .........: .. .................... ........ As ..... ID<'Di Vu r: 20.. .. 20 ..
DaU: of=ip! of mum: ............. . ......... Snia! No. in Return kgisur .

Return subminffl undo.- section 82BBlNom:La.!
Signarure ofReceivmg Qffi= with seal
] _,,-.10. No. _ ' - _ 1'&'10". _ 10m"""
[lSAAAA. Siai'ID<'Dt of a, ...ts aud liabiliti.. for iudividual ba\'iD.~ iD.com.Dol uc ..... iD.~ taka
tb ...... lakh from busiD1'5S or professiou. -
~ mtement to k f~ as required wxkr section 7S(2Xd) and SO of the Clrdinatltt shall k
in !be foUowutg fOlIll and shall k vrrified in the martI>er indicated th=:in:
Stat=nll uzm- sections 7S(2Xd) and 80 of the Income Tax Or~, 1984 (XXXVI of 1984) of
3SSeIS, liabilities and ""JIm""S of ..,If, ~ minor child=:t or <kpendmts and as..,ts and
Ir.UlSfmc.-d as on .
Compiled by: Ma, am Gazi La a,socluioa lIi!b: Mabmudttl Ha, au "

IT-IOBBBB
Stat.m~nt of as ... t. a nd tiabilit ~. for iDdh-idu;u hu inl incomp not n<....mnlta"" th .....
lakh from busiD .... or proflPS.ion
(a. on -1- 120--)
Naml'oft!u> As ........: ....................

TIN
1. (a) BusinlPSs Capital (Closing~): no
(1)) Dir.'CIors Shar<'holdinl' in Umit<'li C ompanilPS (al COSI): no
Name of Companies NlIn1kr of 5h:ue;
2. Non-Ag,;cultm-al PrDpf'rty (al cosl with Irgal ~):
I.:u>d/Ho~ propnty (Description andlocation of propnty)
J. Agricultural Prop<',ty (al cosl with l~galup=;es):

I.:u>d (Total land and location of land property)
4. Innslml'nls:
(a) ShaJeslDd>m.IUR:S no
(b) ~g CfflifiealdUnit Ct:rtifiC3kJBond no
(e) ~ bon~gs Schemei'FDR no
(d) Loans gl\'m no
(e) Other Investment no
Total = no
S. l\lotor V~hl<"",, (al COSI): no
Type of moIor ,<drick and RegistnltiOll numbn-
6. J",'.I...,." (quaruity and COSI): no

7. Furnitu, ... (al cost) : no
8. ElKtroni< Equipm~nt (al COSI): no
II. Cash Aswt:
(a) Cash in hand no
(b)Cashal~ no
(e) Other <!.posits no
Total = 11:.
10. Any olh.,· a .... I. (With details) 11:.
T otal As,,"'" = 11:.
II. lAss LilIbilililPS :
(a) Mongage:s =~ on propnt)' or land no
(b) UDSft:IlUd 10.... no
(e) Bank loan no
(~ ""'= no
Total Liabiliti.. = 11:.
Compilf'd by: Ma, am Gui La a,sociation lIi!h: Mabmadlll Ha, an '"

Tb. La<om. Tn Rul.', 1984 I,T, Manllal (pari-II)
12. N.t ,walth as ou la, 1 dal. oflh. ill<o_ yu r :

(DifI<ROC~ brtw<=llOW ~ and tota!liabilities) no
B . N.t ,walth as ou la, 1 dal. of pl"I'\ious ilKolIK' }"f'ar: no
14. Accrf'ooU iu ...n lth (DifI~ brtw=t stria! 110. II and 12): no
15. Penonl & Family I:IpI'Ddilurf': no
16. T oW A«rf'ooU of"... alth (Total of =i.a.l14 and IS): no
17. Sourc .. of Fuud:
(i) Shown RmIm ~ no
(ii) Tax exemptMITax frtt ~ no
(iii) Other ~s (pie,..., .~ify) no
Total """""ofFuud = n.
18. Diffe .... D... (Iktw=> =i.a.l16 and 17): n.
I sokmnly ~ thai 10 ~ best of my knowledge 3IId bdief ~ infonnalioo ginn Ul this fOfIl) is
oo=ct and compl~.
Name & sigDllrur.of~ Assesstt
• .tl.reu altd liabilities af self. spawe (if shelhe is """Itat an rusess",,), minar
children and dfljmulant(s) ra be shOl>1t fit rhe abave star""'Dlu.
• Please prm1de daamumts and lISe sq;arare silHr, if"Hded.
Iu" ructious 10 fill up t .... Ro-luru Form
lu, tructiou"
(I) This r.tum of ioc~ shall k signffi and vrrifiM by ~ individual assesstt or
pm;on as prescribM uf. 75 of~ Inrome Tn Or~, 1984.
(2) Fodose v.t.ru applicable:

(i) Sa];uy Of !nIlIlIleflIIio slalnnm.l for ...tary income;
(ii) I>=l...- rental. ague""""l (if my) for house propffiy ~;
(iIi) Slat=lent of 3CCOWIIO for business Ulcom.\
(iv) Docutnent<l Ul support of my other ~ or liabilities shown;
(v) Docutnent<l in support of investmmls IIl3d. in 3IIy form;
(vi) Computation of ~ 3CCOf<hng 10 Income-lax Or~, 19&4;
(vii) Pr~nidmce in suppoII ofl3X paytnenI.
(3) Docutnmts fumishffi to suppo.-1 the decbration should k sigum by ~ assesstt or ~

authoriud tqlfe<enlativ".
(4) Assns and liabilities of self, spouse (if s~ is 001 an 3SS=), minor chi1<hm
and dqlmdmt(s) to k shown in this form
(5) If nttd.d, pl~,..., us. sqma'" sI=t.
(6) Plea,. ,'hil ""IlR's ..-eb, it. """""'.ubr-bd.oll: for furtb u iuformation.
K ..
Compilf'd by: Ma, am Gui La a,"";uioa ..i!h: Mabmlldul Ha, au"

AckDo"Wg. IDI'Dt RKpipl of IDrom. T n RPlurn

Govmnnml of!be I'ftlple'. Republic offuogladesh
Office of!be Dq>wy Commissioner of Taxes
Taxes Circle ... .. , Taxes Zone.
"'alII<' oflh. As ... ~.....: .........••• ............••• ... As ..... III<'DI Yu r: 20.. - 20 ..
TIN CI I TJ
TOIalII\COllle shown in RffiIm: n ............................ Tax paid: n.
G.-oss Weahb shown: n ........................ Nel Weahb shown: n.
~ of=6pt of!flUm: ........................ SerUl No. In RffiIm ~gtstn .
RffiIm submined undo.- "",lion 82BBlNormal
Signarure ofRec6vmg Qffi= wim seal
[26. "olie. of demand. -

The D~ of tkmond llD<kr section 135(1) of~ Ordinance shall be in !be fullowing fOltll and
shall be =OIIlp3Ilied by the toxIt-efund COIllp<IIaIion form ~ ~ftO:
J>ro>1ded that tirfllaxlnjimd computation fann need not accompany tha notic. of demand
in cas"" whf!Nl a p<malty O~ tnt"""'t has been 1n-"iM Stlbs"'Iuf!ltl 10 tirfl assessnuml ordu and it is
not proclicabl.lo includ~ lirfl amounl of lirfl same in lirfl ttnlntfond compulationfann
Nolie. or I><'lDllndl .... fund

llD<kr section 135(1) of the Income Tax Ordinance, 19&4.
To
SI3tus ..
TIN ..
l. This IS to gi"" you DOIice thai the sum of Taka ........... (In words, Taka . . ... ... ) as specified
b"low has hem de~ to be payable by/refundable to you for the a s . = ' )"';u(s)
1oc()lIll' WI:
•
,~
•
,",=,
•
o.,layinteresl
•
"""'" •
Any oth..- sum Cui• . .. )
•
2. Y<Rl ate" required 10 pay the amounl mmtioned abm.., on or bef<R.. . ......... by chaJ.lanl
drmond draft/pay order/accounl p"y"" cheque ofa schedul.-d bank, as prescribed by ~ Tax
Rules,I9&4.
3. Failure 10 pay the said amounl by the date speci£iM abo>..., wiD entail penally or other Irgal
oonsequmces lIf>der the provisions of the ioc()lIll' WI: Ordi~, 19&4.
4. If you intmd 10 appeal agamsl the ordo.- of ass==ml, penally, ~esl or any other matIn which
is subjecllO appul.llD<kr the provisions of the ~ Tax Ordinance, 19&4, you may file an appul.
10 the authOOty and wimin the ~ as mentioned below:
CompiI.-d by: Ma, am Gui La a,sociuion lIi{b: Mabmlldul H:n all "
Tbp Lacomp Tn Rul.', 1984 I,T, Manllal (part-II)
Commissi~
Additional/Joim I~"'f''''~fi'< days-
ofTnos, (a) In ~ c...... w~ ~ ~ is ~wed '" as=smem or~naby,
from m., ~ of Sft'.ice of lbi. notice, and
(b) in any other ~, from m., d,;w, on which m., Intimation of m., order
'" be ~a.lffi against IS sm/ul.
Tribunal
Ikputy Commissioner of Taxes

Circle:
TnosZone:
] . .. ' .. "-I-O. No. 210-'-"""- ~/lO'6, _ ,""""',.
[16A. Mode Ofpaym<'DI of In by lb. :0 ....._ , -
(1) Payment of taxes under any prm-~sion of m., Or-dinantt and any other payments ~la.ting to any
proc=ling !IlKk:rm., Ordinantt sha.ll be m:ode by-
(a) alll<Hmled challan (A--cha.lhn), p;ly order or demand dr3ft or = t ~ cb.q~ of a
scl>.<h!led bank issued in &vour of~ DepulyCommissi~ ofTa=; of m., conc=>ed I:aXe:s circle;
m
(b) declJomc payn>enI (e-p;lymem).
(2) \\'h= ~ amoum of p;lyment under sub--rule (I) does not excttd Tab 5 lakhs, it sha.ll be made
by ~ challan or electronic payment (e-p;lyment).
(3) Where m., payment is ma.de by account p;I)'tt c~, it lS to be p;lid in a ma1\fle£ by which iI
can be encashffi wilhin m., same ckaring ~ v.:b.R m., office of m., <:<>r><:ern..d DepuIy
Commissi~ ofTa=; is sllUalM.
(4) Payments under sub-rule (I) !iha.ll be m:ode as follO\\'S:-

(a) "rbeu any p;i)IDenI 's made lIDIIer section 64, on or bef"", m., dues sp<cififfi In =lion 66;
(b) where any p;lyment is ma.de lIDIIer section 74, on or before m., da", on which m., mum of
income IS filed;
(e) w!Leu any payment is m:ode lIDIIer any other provisions of m., Or-dinantt, 00 or before m., ~
specified in ~dnnand noti"".] ,.. ',, ' .LO.No. " ~'-' _:r..I'102', _ , """""'"
27, Form of:opp n llo tb. App<'llalp JOiDI C Onnni'!' ;ODU, -

Form for dnwing up of appeal and \'ttificat:ion th=f under =lion 154(1) !iha.ll be as folioy...:
Compiled by: Ma . .. m Gui "

La a,sociuio ....ilb: Mabmlldul Ha, au
FORM OF APPEAL TO THE APPELLATE JOTh'T c O:\OnSSIO,",LR OF TAXES. IN

TIll: OFFlCE OF THE APPELLATE JOTh'T CO:\OnSSIO:-'L R OF TAXES,
_________ ___ ____RANGE _ ZONE
__
Circle of Assessment
Name oflhe Appdhnt and, in 1M case of a fum, also the Il3lD':S of ilS p;umn-s_
"""
"'""'" >""
Deputy Commissi.,.,..- of Taxes passing the order_
&ctioo uod.r which 1M Deputy Commissi ......- of Taxes passm the order_
"'""'" ="""""'"
Inte of ~ of 1M order ~akd againsl or of the Noti~ of Demand.
Addm;s 10 which 1M noti""" may be sent 10 1M appellant
R..lief claimffi in appeal_
Grounds of Appeal-
,,
L
•
Signat= (Appellanl) __
N""", in block ktters __
Adche.s _
V.rific:alion.
L_ ____________ __ _____________________ , the appdhnl, do h=by.s.cl= that what is swn!
abo,.., is !rue 10 the besl of my infurmation and belief.
Signarnre
Name (in block kn=) _
A<l<h<>, .
Not .. :
(I) 1k appeal pdition shall be fikd in duplica"'_
(2) 1k ~al. prtition shall be acromp;mied by the Notice of D=:md or the copy of 1M order
appealed ag3IDSt
(3) 1k fonn of ~a1 and verificatioo Ih=of shall be signed-
(a) LD the case of an individual., by Ihe individual. himsdf;
(b) LD 1M case of a C01DJ=Y or local. alllhor:ity, by the pnncipal. officer;
(e) LD the case ora flIlD, by a parmer;
(4) A ropy of the 3!¥al. pditioo IS to be submined 10 !be concerned Deputy Commissioner of
T=.
,.
Compiled by: Ma, am Gazi La a,S<>cluioa lIi{b: Mabmadlll H:" ,an
27A. Form ofapp..allo I'" Commi..ioDu (Ap~a").-

FOffi1 for drawing upof~ md \'ttification mmf u:><kr Stttion 154(1) shall k ... folio".."
FORM OF APPEAL TO THE cO:\nnSSIO"'I:R OF TAXIS (APPEALS) IN TIn:
OFFlCE OF TIn: c O:\nnSSIO"'I:R OF TAXES (APPEALS)
........................... ZO,,'I: ............................. .
Cin:k of Assessmml.
--,..
N~ of the appdh DI and, in !be """" of a fum, also the II3lIr.l of its panners.
""""" ,."
o.puty Commissioner ofT~ Joint Commissioner passing the or<kr which !be o.puty Commissioner of Taxes the insptttingjoint COfllIllissioner passffl
" " "=-

~'"
Inte of ~ of the or<b ~akd against or of the Noti~ of Demand.
Address 10 which the notict:S may k senilo the appellant.
tt.lief claimffi in appeal.

Grounds of Appeal-
,
L
,
•
SignaltR (Appell:mt) ..
N~ in block letters ..
"""'= .
V. rificalioD .
L ., .. .. ., .. .. ." the appdhnt, do h=by .s.cl= !hat ",tw is swm
abo"" is ~ 10 tbe best of my infurmation and klid.
Signarnre
Name (in block Im=) .
"""'=
Not ... -
(1) The appeal pdition shall k fikd in duplica"'.
(2) The ~al prtition shall ~ a<:<:ompaDied by m. Notia of D=and or the copy of the or<b
appealed agamst.
(3) The fOffi1 of appeal md \'ttiflCatioo mmf shall ~ signed-
(a) In the """" of:m individual, by !be individual himsdf;
(b) In the """" of a compao.y or local alllhor:ity, by !be pnncipal officft";
(e) Inthe""",,offum,bya~;
(d) In the cas. of :my om...
association, by a mnnber of the association; and
(e) In the cas. ofa Hindu undivided family, by the ~ or Karla.
(4) A copy of m. ~al pditioo LS to ~ submined 10 the COIlCftI>ed o.puty CommLssioner of
Compilo<i by: Ma, am Gui La a,sociatioa lIi!b: Mabmadul Ha, aa "

[178. Form or application 10 Ih. T aus SHtl .....nl C omm;, u..n. _1 _ " '.Lo. No. ~, -
00;'],' . . . . . ,
[17C. Form of applka lion for AlIuD.ltin n ispulp Jt.solulion. _[ - .. u.o. No. "~'-""'-
'i . -.. u.o. No. "' ........_TA'lOI1, _ 0'..",.,"
28. Form ofappnllo Ap~Ual p Tribunal.-
FOflU of appeal and vmfication ~f WIder =:!ion 158(5) shall t,., as foUows: -
Form ofap~all o Tn.. App<'Uale Tribun!

In ~ Taxes AppdI= Tribuoal., .
No.. . ............ of..
Appdiant v •.
Income Tax ·Circle in which asst:Ssmmt was mack and· RmgdZonrJin which it i. loc~.
"'""'" ,..
Asse;smml year
&ctioo of the Income Tax Ordinance, 1984, under which ~ Ikputy Commi",ior...- of Taxes
,, GROUl\"J)S O F APPEAL
,
• Signature .
(AppdlantlAIIIhorised ~:uiv." if any).
V.rificalion.
L ......... u..
.ppdlmtiaUlbori.... rq>r=:ntati"e, do !>=by declare
thai whaI " .!aIM .bove is true 10 me hesI of my infonnation and belief.
Vmfiffi 1Oday, ~. . day of.
Signature ..
(AppeUantlAUlhooi .... ~"'ti~..,).
Not .. :
I. The JDeD>Of3IlI!um of ~ (including u..
grounds of appeal. when filed on a separate paper)
must t,., in triplicare and shall t,., acoompani..! by two copies (~ ""'1 one of which should t,., a
=tified copy) of !he order appeal...! .gainsl and two copies of ~ or*< of the J)qllny
Commissioner of Taxes.
2. The JDeD>Of3IlI!um of appeal. in tbe ""'" on an appeal by the asst:SOtt must t,., accotnpmied by a
f~ offi"" hundud tab.. II is .uggestM that the ftt t,., crediIM In tbe T.-..asury or a branch oftbe
Campi] ...... by: Ma, am Gui La a,sociation lIi{h: Mabmadul Ha, an"
Soruili Baul: or 1M Bangladesh Baul: afkr obaining a chalhn from !be DqlIny Commissiomr of
Taxes and the lriplica~ portion of 1M challan smllO the Appell~ Tribunal. with 1M lllmlIXlIndum
of ~al. ~ Appella~ Tribunal. shall ""I a.ocq>I dt~ues, dJafts, hurulies or otMr negotiable
mstrummlS.
3. The IIlm10flIIldum of appeal shall ~ funh concisdy and under distincl heads, the groonds of
appeal witbool any argumml <II" IWTlItiV. and such grounds shall he numhn-m OOIISocutivdy.
4. A copy oflM ~al pffition is 10 he subminffi 10 1M coocm.m DqIuIy Commissi~ of Taxes.
-o.kk wltichev~ is inapplicable.
29. Form ofapplicalioD for .... for.D n 10 bigh Court 1)h-i'lioD. -
An application for ",fer<:lltt 10 W High Coon Division under smion 160(1) shall he in 1M
following form: -
FORM OF APPUCAllON FORREF'EREI"CI: ID."DER SECTION 160(1).

IN TIlE SUPREME COURT OF BANGlADESH, mGH COURT DMSION, DHAKA
............................... Bmch
(Sp<cial Original Jurisdiction)
Income Tax Rd~ Application No. . ........ of
In 1M rna"""of:
Income Tax Or~, 1984 (XXXVI ofI984)
Arul
In 1M rna"""of:
An application under Sft1ion 1600flM Income Tax Ordinance, 19M.
Arul
In 1M rna"""of:
An ~ of the Taxes Appdlale Tribunal. . ........... pas...! in Income Tax Aped
No. . ... ofI9. . ...... (Assessmerrtyur ..). dalffi.
RC6,'flI by 1M applicam on ............ and arisingOUl to the ordr.-oflM DqIuIyCommissiooer
of Taxes ................... Circle.
In 1M rna""" of:
............. . Applicant
v~
.... Respon<k:n.I.
To
Mr. Justice .............. ........................ !!be ChiefJustic.andltisCompanionJuslict"SoflM
said Hon ' ble Court.
~ humble pditi~ on
bdWf of the above D3lllnI
applicanllDOSl ~Ifully.
,,
SHEWEllI:
,
T
Compilf'd by: Ma, am Gui La a,"";uioa lIi!h: Mabmlldlll Ha, au "

Tbp Lae.. mp Tn Rul.', 1984 I,T, Manllal (pari-II)
QUESTION OF LAW
GROffilo1>S
AITIDAVIT
I , .... ...... ... ..... ,sonof . . ... ..... ,agwabout,. ..... .. ~3IS, residing aI
.... by bith ... ... _ .... ...... by occupation . ......, do herdry
...lemnly affirm and "'y as follows:
l. lhal I am and as such I know !be facts and
rucumsl3D«S of!be ~.
2. lhal tbe sCllem<:nts of £octs as swm in !be mm~ application "'" !rue to my infunnarioo
which I ~wily ~lie.~ 10 ~ ~
P'q>I'f'd in my ofIi«
(M'
................................................ J
Solomnly .ffumod by the .. id depon«i'
Mr. .
• , the .
A""ocoto.
--
TIl< dq>oo<nt is known to me """ ideotifi<d by =
-~
doy of . 19..
Adwcatc:
AMJPM. CIeJk to:
CO:\L\llSSIO:"o"ER OF OATH,
SUPREl\lE COURT OF BANGLADESH,
mGH COURT DIVISlOX .......................... .
30. D<>tormiDatilm of iIKIHD<' from bu. iDu. wh<>u sueb ilK ...... is al .... putially agri<ultunL -
In tbe .,...., of income which i. partially ·'agnculturlll. ~>O and partially inc~ from 1lusiness",
in <ktennining thai pan of tnCOtI1e which IS from "business" , !be tnad:~ vaI~ of any agrirultllflll.
produtt v.-hich has ~ r.Usm by !be 3.SSeSStt 01 recetVM by him in kind and which has ~
utilisffi as f3W matrrial in such business or !be sale procttds of which "'" IIIdud«l1Il tbe acrounts
of the business shall k dffiociM and no f'unbn- dMuction shall k made III ~ of any
expmdirure inrn=d by the asses..,e as a rulti,'lItOI 01 ~ver of !be produtt '" kind.
[30A. Dtot.rminatioD ofiDcomp from tnms f....f uport quota ofgarIDl'Dts.. -

FOI the ~ ofsub-Stttion (23) of=:tion 19 of the Or~, an 3fIlOUIlt apW 10 3% oftbe
expon vaI~ of !be ganIlI'nts e:<po.-table agarnst !be export qooCI tr.InSferrw by an a = s t t shall k
&emM 10 k his tnCOUle fOl!be iocome year during which the U3USfer took place. ) - .. SJlO, No.
"'-<...._ 1 7,"'""1....
CompiIf'd by: Ma, am Gui "

La a,sociui .. a lIi!h: Mabmlldul Ha, au
.n . Computation of ill<olDl' d.ri...·d

from tbe ... ~ of I.... -
Inrome dmvm from ~ S3le of ~a grown and manufaclUUd by ~ selin- in BOfIgbdesh sha.Il ...
oompuIm as if 4O"/. of such inc~W3S dni"..d from busin=; and 60% of such income WlL'l dmvm
from agriculrure:
Provid..d that in computing such incom.from businoss an allaW<lltC. shall ~ mad. in Nl.SfNiCt
of th. am of pJanltng bushllS in rq>laclllmlltt of busher lhat Nnw died or becoImJ pontI(Jn""tiy
us.loss in an arm alrmdy plamed, unl= such arm has pro>1ousiy bun abandoned:
{Providedfiuthor thal/n computing such inca.". an allowaltCfl shall ~ mad. /n Nl'1pec1 afth.
ap<mditur. incurred in tho incom. yoar by th. assn.<"" in conn6Ction ..11h lho d....lapmmt of th.
new arecufor bringing IIwn umillr tea culrtwJlion.] - ... "-I-o. No. ' 41-1.0&,_ o:!.'O'Jil ...
32. Computation ofill<olDl' dPri.....1 from ,be ... ~ ofrubbH-.-

Inrome dnivm from ~ sale of rubber grown and Ill:UII1bctuud by !be ""Iler in Bmgladesh sha.Il
... COIIlpIlInI as if 40"/0 of such income was dnivm from busin.;;s and 60% of such income was
derivm from agrirnllUJe_
Provided that in camprntng .ruch inc""", an allowanc. shall ~ mad. in lWpecI of th.
ap<mditur. incurred in th. incom. year by th. asSIlSSeo in connection with th. d..,.{opmmt afth.
new arecufor bringing tlwn umillr ruhlJf!r cuirtwJlion
[B. Valuation of ~rqui'ilP.l, allowaDces b<'Defib.. -

(I) For !he purpose of computing !he lOCOlIle dw~hl ... unlkl!be head "salary", the \'3l~ if
perquisileS, allowances and benefits includable m!he said lDCOI1le sha.Il ... delemlined m accordance
with the provislOll of the rule 33A 10 rule 33J, whic"'vn IS 3JlP1icable_
(2) For ~ purpose of &termining ~ ""'~ of !lft"quisites, allowance< and b.nefi1S under sub-rule
'" [(a) "basic salary" mtaDS !he pay ",..hich is payable monthly or otlx-rwi"" excepI bonuses or
aIlow.mct:S of my kind callm by wlwe""r IllUDe, hili does not include-
(i) ~s pay Wlie<s il entns inlO !he cllfr4llll3lion of supr:r;IIUlIl3.tion or m;rm>ml
benefilS of the employtt concemm;
(ii) nnplO)'ft"'s comribution 10 a =oguised providml fund 10 which !he Providmt Fund
Act, 1925 (XIX of 1925), 3JlP\ies and 1M interesl cuditnl on !be accumulaiM hal,.,..... of an
=J>loytt in such fund; and
(i'i) perquisileS. annuities and benefilS fefn=! 10 in sub---rul ... (1)- j - , ... "-I-O No 16S-
'-._T~._'lo06I202O
[(b) a sharmollkl. being di=ror of more than one compao.y. sha.Il ... entitkd 10 !he benefits
under rule 33 fur ~ company onlY_ I" ' ,,,U_O.No.>01_' -._T_._"""'12OII5
BA. H on ... .... Dt aUO",,"DCP.l I"Kph ."ble in ush. -

Where ~ boo.., rml illo~ is =:ei\'<Ihle by the nnploytt in cash, the amount, if any by which
!be boo"" rml allOWllllCe so =eivable ==<Is fifty !lft"CetlI of !be basic salary Of tab [25,OOOj
-, ' .. uto. No. 10'.1101> !1ft" month, whi<:OO'ft" IS less, shall k included m his lIlCOtIIe_
BB. Renl r..... accommodalioD.-

(I) \\Ih= the nnploytt IS providnl with rml frtt acCOllllllOdation. ~ rental value of ~
accommodation or twenty fi"" ~cenl of the basic salary of !he etqIloytt, wmcl='ft" is less. sha.Il
k included in his inc~
Compil«l by: Ma, am Gui La a,sociatiou lIi!b: Mabmadlll Ha, aa "

Tb. La<.. m. Tn Rul.', 1984 I,T, Manllal (pari-II)
(2) Wb.u w ""commodation is pro\'idm 10 W emp!oytt aI a conctSsiOll.ll f3k, W difIermce

bmv~ W rml actually paid by him and W amoulll <kI=nin«l1O 1>. includabk in an erqIlo-,"tt' s
sabry under sub-rnks (I) shall 1>. added 10 his income.
J3c. C ..n" p)':lue<' "ll....... ne<' TKei""bl. iu <"sb "ilb n .....n,'P)o" ue<' r.. cility .-
Where no roo."eyaDtt IS pr<wilkd by !be ftI1IllO)'ft" and W roo."eylID"" allOW3llCe is rec6\'abJe by
!be m1ploy~ on cash, !be allOW3llCe 50 rec6vabk in excess ofTm {30,OOOj' . ·..-UONo.'W
",,, shall 1>. includc-d III his income.
J3D. Con,'p)'''ue<' pro,idfd r.. r ponou,,1 or pm"te USf'.-

Where !be conveyance is prm.;1kd by Ihe employer fur !be u"" of!be employtt partly or exclusivdy
for person.al. or pri",,'" purp<>!ieS, th= shall 1>. IIldudc-d in !he emp!oytt's ~ an amount equ.al
10 [fi"" per cerllj-"-uo. No.21...,.,14 [or 60,000, wbicJr..'er is higher,j_,,- · .LONo.1W"''' of!he
emp!oytt'. basic saWy.
J3E. Addilion ..1 couvP)o"ne<' .. ll",,,,nre.-

Wb.u any all~ is m:m'3bk by an employtt III addition to !be perquisi'" mmtioo.-d in rnk
33D, !he wbole amoulll of such all<IW~ plus W amoulll <kI=nin«l under rule 33D shall 1>.
includm in his lflCOIlle.
~- ...,,,..
[3JF. C ou" p)'aDe<' uSf'd partly for I'"""'ual and partly ror bu. inP<'l' pUrp<ISO'. _] _ ..- u.o.,,"-
J3G. Fr~ .. r <.. u< ... ion:ll pa....' . for tran l .. bl ..... d or "ilhiu B:ou~adesh.-
(I) Wb.u frtt or con=;siOll.ll JI'lSsaw for tJavel abroad or within Banglodrsh IS pro\'idm by !be
employer 10 an emplo-,'tt (including !be members ofhis hoose-hold and dqlmdmlS) Ih= shall1>.
includm in !be income of !he erqIloytt, -
(i) wh= !be JI'lSsage is pr01:i<kd in acrord.mce wilh !he """'" of emp\oymenl, an amounl equal.
to !be sum by which !be cash paymmIS, if any, Jnad., by !be emplo}'ft" ==<Is !be :octu.al
expm<htt= inCllfUd by !be emp!oytt; and
(ii) wlxu !he passaw is not in accorrlantt wilh !be Iftms of empl<l)'lD':lli. !be whole or !be
amounl paid in cash, if any, or if no cash paymml IS Jnad." Ihe """""" which would lw.~ btm
expmdm by Ihe erqIloytt had !be frtt or conc=;iona.\ passag, as !be c"",, may 1>., not b.m
proriOOl by !be =ployer:
Prm-"ided rhal whue fr"" concesnonal JXMsagg for tmvf!l obroad is avoillld of by rhg
IImploy"" moNt than oneg ;" two yM ...., rhff wholf, of rhff omounl paid to him in cash, if any,!or
;ruch additional JXMsagg or ifno cash paymenr is made, th# amount which would how Ix!m!
npmuled by him, had rh# additional JXMsagff not z-m prm-"idlld by rhff ""'plo),u, shallixt
included in his ;"comlf.
(2) Where !he U3USport is provilkd frtt of cosl or "I a ~siOll.l! rn.. by and uodmaking mgagm
in !be Ir.IIlSpor1 of P"S'=&= or !he c:orrug., of goods 10 any ftI1Illoytt of!be undmaking (including
!be mernbers of his household and dqlmdants) in any conveyaDtt owned or chm=d by Ihe
undmaking for !be PWPO"" ofw Ir.IIlspor1 ofw passengrs or carnage of goods, nothing shall 1>.
ad<kd in his income.
J3H. Entertain ...... t allo..... n ... -
Where any amounl LS p;i}'3bk to !be erqIw.,"tt by way of en~ allOWllllU, !be whok of!be
3IllOUII.I so pa)'3l>k shall 1>. incluckd in his income. No addition on this accounI shall, h"",aw, 1>.
Jnad., if fr~ Ie., colT..." ha'ftlLges or !be like ihermf "", provilkd aI !he offi", pr-ennses during w
CO\lfSe of work.
>0,
Compil.-d by: Ma, am Gazi La a,soclui .. a ..ilb: Mabmadul U .., an
[331. i\1f.'dkal up<'u .... -

Wh= any amoum IS =eivm 01 rtt6vabk by ~ emp\oytt by way of hospitalis.ation, oxdical
expn15eS 01 oxdical allOWllOCe, ~ 3IllOUIIt, if any, so =""ble 01 rettiVffl exceeds len per cent
of ~ basIC salary 01 iah {1 ,20,OOO]-· "''' 3llDILO!1y, v.fuchever IS less, shall he includ..t in his
income:] . ..
{Provid6d lhal-
(aj medical D:p<mSG or medical all(}W(J~ not D:ceeding taka Um lakh recdv6d or receIwJble
!Jy an ""'Pia)'etl being a person "'lh disability shall nor be fltcl~dBd in his total fltCOmff;
(b) medical D:p<mSG rffimburSffd !Jy an _pla),,,,"lo alt ffmpiO)_, oth.,. than alt ffmpiO)_ wha
is a shaN/hald"," dirffClOr, for a Srtrgffry rffiating 10 heart, btinff)l, <ry'e, Itwr and canar of Ihe
ffl/tplo)'ffft, shall not be tnclud6d ilt Ihfflo/al income ofsuch ffl/tplo)'ffft}---'" uo. "'-'''9!lOlf
3JJ. Othor ""u. 6t •. -

\\ibere any benefit or ammity 001 cm~ by ~ prom,ions of rule 33A fO rule 331 is pro"i&<! fO
~ employtt, ~ m=h= of his hoosdlold 01 his depeDdrnlS, ih= shall he inch><kd III his income
an amounl ~ual fO ~ amourn which would ha,..,
hem expm<kd by ~ etqIloytt in obiaining
such bmefit or annuity from an indepmdml source in ~.ame or near locality, had ir no! hem so
provi<kd, .. .mucm by ~ amounr, if any, ~ wholly, nec=aJY and exdusivdy III the
p<:rf~ of ~ duties of ~ ollia held by him or acrual.ly paid by him in casll
34. Compulaliou of illCom<' of a p<'l'Son rffiding outside Bang!ad"'h.-

In any case III which ~ J)qluty Commissioner of Taxes is of ~ optnion thai the actual. 3IllOUIIt of
~ income, profits 01 gains accruing 01 arisrng to any person residing 001 of Bangla<kslt whether
directly 01 inchrft:lly through or from any business connection in Bangladesh or thr<RIgh Of from
any propeny III Bangla<ksh Of through 01 from any ..s.! 01 """"'" of LllCOlDe III Bangladesh Of
through Of from any m<>r>ey \em 31 intem;t and brought infO Bangbdesh III cash Of III kind cannor
be ascenained, ~ 3IIlOUDt of such income, profirs or gains for ~ purposes of assessmenr fO laX
may be calculaiM 01] such percmtage of ~ tumov~ so 3CCfIling or arising .. ~ J)qluty
Commissioner of Taxes may consider to he r~\e, or on an amoum which be3fS ~ same
proportiOfl fO ~ wta.I profits of ~ business of such person (such profits being COI11pIltnI in
""COf~ with ~ provisions of ~ Ordinance) as ~ receipts so accruing Of arismg bear fO ~
wta.I rtt6pts of ~ business or in such oth..- ~ .. ~ Deputy Commission..- of Taxes may
&em suitahk_
35. Compulaliou of illCom<' from tran.a ction. "ith n .. n-.... idnt •. -

~ profits deriVffl from any business canied on in ~ manner refer=! to in section 104 of ~
Ordio "",..., may he de~ for ~ purpose of ....-ssmml fO laX acco.-ding fO rule 34_
M. Application for .... fllnd. -

An awlicatiOfl for a refinul ofCIX under section 150 of~ Ordinance shall he .....de in ~ foUowing
fonn: -
Application for ~fund .. fIlIC ....... Tn
'. ____ _______ of ___ ______ ___ __ ___ _______ ~by dedau WI my wta.I LllCOIDe
oompuIed III ~ with ~ prm-~sions of~ In<:<>n>e Tax Or~, 1984, during ~ LllCOlDe
~ar ending 01] relaling fO ~ asso;sment ~ar amouniM fO CIh,
_________ ____ thai ~ wta.I LllCOlDe tax char~le III =P"ct ofsuch wta.I income is iah
_and WI the total 3IIIOOIlt of LllCOlDe CIX paid or n-eated as paid und..- Sffiions 48(2)
and 62 is iah _
Compiled by: Masam Gui '"

La a.sociali .. a ..ith: Mabmndlll Ha, an
I, ~d"""" ~I thai a rdund ofClb .............. _. may "'" all"",~ 10 ""'.
(signaruu)
(signaruu)
Notes:
I. 1k awlication should 1>. acoompani.d by a Jrtum of ~ in 1M spttifiM form unless it has
already bttn filM.
2. ~ !he awlication is rna<k in re;pect of ~esl on S«Urities, !he awlication shall "'"
accompanied by 1M cntificales ~ IlIlIkr >=lion 58.
3. The awlication fur ..,fund shall "'" rna<k 10 !he Dqluty Commissioner of Taxes of 1M Circl. in
which the awlicant is chargeable dirtttly 10 laX <llherwis.1O W DqJuIy Commissioner of Taxes
uockr wh<= jurisdiction 1M awlicant resides, unless tM.-., IS a ~al kfimd Cirele, in which ca,so,
the application sha.lI "'" ID.1<k 10 1M DqJuIy Commissioner of Taxes ofdL1t Cirek.
4. A oon-residmt pm;on shall maU his awlication for..,fund 10 1M Dqluty Commissi= ofTaxes
who has Jurisdiction ov~ him. If me non-residmt ~ is assessttd Ihrough a SI.1tuIory agmI,
the application for refund sha.lI "'" Ill.!O<k to 1M Dqruty Comnnssiooer ofTaxes who has jurisdiction
ovn thai sbllltofy agml.
5. The application may "'" presml«l by 1M applicant in prrson or through a duly authorisM agml
or may "'" sml by regist~.d post
37. RKognilion of a._ilItioD of accountants, ~I .... tion "fme"m<' tn p .... ctiti"'...... pic., by
thp Bn;trd. -
((I) The following bodies ,..., =gnisM bylM Board as association of accoUDl3nlS fur the purposes
of >=lion 174(2)(.) of me Ordinaoce'
(a) InstillU ofClw-te.-.,d Acc...Ullants of IUngbd... <.h.
(b) Instinu ofCo.t and Managemrru Accountants ofBangbdesh..j ,.. . ... "'''
(2) For ..,gistration ofa pm;on as il>COlDe laX pDctitiomr by 1M Board wm- >=lion 174(2)(1) of
the Ordinan~ 1M prrson .... king rq;;str.ltion shall 1=.., my of me following qualifications,
namdy: -
(a) any pmlOO who has pas=! any of!he following accoulllancy rxaminations: -
( i j ' - "u ,o. No. 11O--lJlOO1 . ~""2O>1
(ii) 1k Firs! Examination oondocl«l by 1M Govnnmmllllllkr 1M Auditor's cmificate
Rules, 1950;
(iiij.-... .. ""0. No. 170-li1ODl, _"00Il001
(iv) InInIn«li= Examination c<>r>ducIM by 1M InstilUre of Chan=<! ACCOlIDIaDIS of
Bangladesh constituIM undrr the BaogIadesh Clw-te.-.,d AccoonctnIs Ordei, 1973;
(v) Examination conducIed by 1M Institute of C""I and Managemrru Accowllants of
Bangladesh for gnmting rn=bm;hip of me InstilUl< constilul«l wm-
1M COSI and
Manag= Acconnctnts Ordi!l.lllCt, 19n;
CompiIf'd by: Ma. am Gazi La a,sociatioa lIith: Mabmadlll Ha, aa '"

(vi) Final F=rninatioo con<hacIm by ~ Association of Ct:rtified and Cotpor3te

Aecoumarus, London
[.;;] '-by.10. No. l7l>L"1lXll, ~OIIt.IOll
[viii] .-by'10. No. l7l>L"1lXll , ~OIIt.IOll
[ix]-by '10. No. llO-tnlXll, _,.,OIIt.IOll
(b) any pelSOO has :my of ~ following ..tocatioo.al qualificatioos, namely: -
A dq;rtt in Law, [in laX3tion, in Commerce wi!h accounting as ODe of~ subjects or pan
of a subi'""l, )() Banking indldng Higher Auditing, a degrtt )() :my subject wi!h a dipl""'"
in laXatioo] " ' .. l by s..LO No. ~- -""17 conferred by any of ~ following
Um.~ties, namdy: -
(i) any University ioc~ by any law for !he ti= being in f""", in Bmgladesh,
PahSIan and India;
(ii) ~ Forngn Um.~ties, namely, [!he Univnsity of Yangon (fomY:rly Rangoon
Um.~ty)] • l lby s..LO No. n-Uw._ """'17, !he Universities of Birmingham, Bristol
~,Durl>an, Lttds, Livupool, l ondon, Mauches""', Oxford, ~ading, ShdIidd,

Wales, Akrdttn, Edinburgh, Glasgow, SI. An<lr=s, Dublin (Trinity College) and Qt=n's
Um.~ty, Iklfasr; and
(e) any person who has mum ~ putting in satisfacrory se:rvitt in Ihe Taxes IkparUnmI and
has for a period of not less than [[five] _ ... '10. No. 2lu......... _ T...,.,. ~ars] .......
>014 sm:.-d in a posl or poslS not inmioc 10 !hat of ExIra ANsi.tam Commis!;ioner of Taxes or
has resigned from !he sm.-iees of the Taxes IkparUnmI ~ putting in misfaclOly sm.-i"" for
not less than [five] '''' .10,,"- 211-'->10<_"""''' ~aIS )() a posl lWI inferior 10 thai of an
Ex1l<l Assislanl Commissioner of Taxes and such resignation has bttn accqrtM by !he
Govnnrnent
((2"). An income tax pGctitioue.- shall be a mo::rOOer of any IegIsleUd Taxes Bar AsoocUtioo:
PmvidaJ that l/t~ prtNision S/til/l IIOIIlppiy mill! htct>IM lax pmctilionr under claus. (c)
IIIsub---rul. (1). _",SAo. No. " ~'-- T'o<'l!Ol"l_ .... 10. No. ~T""'"
(3) 1k following proctdure shall be fonowm for reglStmion of a peroon as an lllCOme tax
practitiooer under Stttion 174(2)(1) of lhe Ordinmce, namely: -
(a) !he person shall mal:. an application 10 !he Board..rung 0IJI1he fae! or belS lay ,-inue of
which he claims 10 be qualifim under sub-rule (2) and, unless he is a peroon qualifi.-d as an u -
emp\oytt of !he Taxes Dq>artmml his application shall be accomp.1nied by a f~ of [taka thr~
hundred only;
(b) he shall furnish such panirulars and such ~~dentt as !he Board may r<quire )() order 10
deinmine whether he is qualified as aforesaid;
[(c) !he applicanl, no! being a person rd"e=d w )() ~ (e) of sub-rule (2), -
(i) shall ru".., w successfully appear in !he wrinm aaminations oonducted by Ihe Board;
(ii) successful applicam )() !he wrinm examinations shall !la,..,
10 appear in a \wa-voce
examinations conductffi by !he Board; and
(ili)sue«ssful applicanl of !he viv,,-voce examinations shall !la,..,
w undergo a Ir.iining
progrlIDlIIle ronduct.-d by !he Board or:my auIhority anthorised by the Board )() this bdWf;)
SubstilUled by SKO. No. 232iFA 2011IOS--07-2{) 11
[Cd) if !he Bo...-d is satisfied thai !he applicant has soc=sful1y compl~ed all !he fonnalities
mentioned in cia"", (e), il shall ca"", hi. name 10 be enIHed in the regi."", mamlained in the
Compil.-d by: Masam Grn La a,socluioa lIi!h: Mahmadlll Ha, aa '"

Boord and such miry o.h.oll be comrmmic=d 10 him, 10 tk Comnnssionrrs of taxes and m.,
T3Xe. AppeU= Tribunal.] - ' .... S.JlO. No. 2m.A 20'\103-<17·20"
(4) Notwithstandllig anydUng ronl"innl in this ruk a legal pr.Ictitionn- entid~ 10 pr.Icti"" in a Civil
Coon In Bangladesh o.h.oll be dttmed 10 have httn ..,gistned as ~ I3X pr.Ictitionn- by tk
Boord in acrordance with tk provisions under sroion l74(2XQ of m., ordinance.
J7A. Form ror publi, hinl li.t or hilh<'S1 tupay.... ,-
~ Board may, at any ti=, with m., pnoc consml of m., coocm>nl ~ publish " list of
highesll3X payr:rs in !eSpfit of any finaocial Y"ar in m., foUowmg fonn:
list ofhighesllaXJl"Y= In ""'pm of financial year ..

"- Individuals
N~ and address of tk Ta>:paY"f" idmtificatioollUlllki-
,"",,",. (TIN)
, ,..d
AmounlofTax
b. OII,..-th:w, individuals (Companies, firms, .re.)
N~ and Alkhe.s of the Starus Ta>:paY"f's idmtification nlll11kr Amount ofT""

(TIN) ,..d
,
""'''"'' , , ,
Not. : The lisl may remain any nlll11kr of taxpayr:rs in either group 3S the Board may deem fit
[38, Proct<lun ror sf'If-............1, -I ' , ' .... S.JlO. No. , ,,,.o,--=,, _ <lJ.<l'J12OII1 ••_ _', - ..
u.o.,""- "" __ .o,_
:tOOI, _ ~
[3SA. SpKial pnni..:io. ror co.tractors. _] ,.. ' ......n No. ' 7+1J02, - , . , .'. "'.., - _.,, - ..
u.o.,""- 141-1:.... _ 0', • .", ...
[J8B. Proc ~ u ... for spol a ...........t, -

(I) An 3SstSStt, ..,fme<! to in Stttioo sm of the Ordinance, chinting :odjustmml for any tax
dtduckd or reUec"'<l under chapl<:r VII of the Ordinaoce 0.- having wholesak business 0.- havmg
initial capital inv<'Stmmt ac...ding [tab fiftteo 1ac1 _ _ 101J [or carrying on profr:ssion as a bwyr:r
or a <Ioc1Of for a porriod exctding 1m yean] _ .... SIlO :'t2'101. shallllDl be eligible for assessmm!
under that sroioo.
(2) The Deputy Commi,sionn of T3XtS, Wlth tk prior of m., Inspecting Additional
~
Commissiaoe< of T"""" or Inspecting Joint CommissiooeJ ofTaxeo, o.h.olI chall: OW a JlfOgJ2llllIle
10 visil any shoppmg emile or C<llIIllleJcial marUt or an area wbeJe .uch esiabli,hmrnts arc iocalft!
and accordingly vi":l such emile, marli:<I or = a and fix the I3X or an as .... see ..,fme<! 10 In sroioo
SID of the ~ fo.- any year al m., fullowing IlIIeS, namely: _
[(a) Wbne :an as .... see <artying on business--
Compilf'd by: Ma, am Grn La a,socluioa ..ilh: Mabmlldul H". au ""

Rat. or
in .... tIMnl to M Applicability
Tn(ll<)
. b .......
Applicability
(3) 1M:aslIeIStt shall. with 1M htlp ofm. Dqllny Commis.KlIln of Tneo, fill up I a mum of
ioc""", in Conn IT-llGAGA as p=cribn! in lwb--ruI. (Ian) of] ruk 24 which em M lW from
m. IkpuIy Commi..ioo..- of T~, and submil m. "'""'" 10 1M IkpuIy Commi..mo..- ofTax~ on
.,,"'''
(4) 1M tax fixed under .oo-rule (2) shaI.I rem:Un in ~ roc two . ubsnpJmI asscssmml yean, and
m. rttnpI of 1M paymeDI of...rn laX shaI.I M dttmo:I to t.. :on ordrr of as=omenI under 5ft."bon
82 of m. Ordinance.jj'-" "-I-O. No. ""'-""_"" "10:'>'_"" ••""'"
39. Computation of inc ami' of a contnclor, . Ic. , of an oil company ' .... idinlout of&n&lad.sh.-
(I) Any pcISOO who resides out ofBang1adesh and canios on busin= in B:mgladesh in any Y""-
under an agr=nmI as a suhcaotractor 10 m oil company or as a sub-eonll3clor 10 !be contraclor 10
m oil company may ."nri.., m option in writing t..fou the Deputy CommissiOlft of Tn.,; for
as=tainment, under this ruk, "of his in~, profits and gains from the ~ion of <hilling of
oil, gmphysical surv~, marine SClSDnC sur,,~, shallow W3Ier seisnnc suni~ and other activities
riliting 10 pc1JOlaun operations, in which ~, his ioc"""" profits and gains derivm from such
opcr.itions shall, s~ecl to m. provision of this ruk, M <km>cd 10 t.. m amounl ~,oaJml
10 lfiftttn pcrcmlj- - ""4, of m. gross earnings from ...rn oper3Iions;
Provtdmi lhal such option shall N ullrCised iNfo,.. th. Ihirti..rh day ofSeptemlxlr ofI;" y"",r
of asfrullU/ltl In which such fJf!rson is a.rsessabl~ for th.fir.rltim. tit Bangladesh:
Provtdmi forth"" lhal I;" option onao ex<l1"Cismi shall bB rr.Oled as final and shall bB
applicobl. to all asSfrullU/ltCS rh.,......,fi""_
Compilf'd by: Ma, am Gui La a,sociatioa lIi{b: Mabmadul Ha, an'"

(2) For ~ purposes of Ibis rule, -

(a) ~ expression "income, profils and gains" sha.Il mean ~ ~ income profilS and gains
detfttninm alkr :ill ~ and allowan«:s, including dquciation, having wady ~
consmffl and :ill"",~ fOl!he pwposes of Stttions 28, 29 and 30 of ~ Or<linmce;
(b) ~ expression "gross =rungs" sha.Il include ~ 1Obl.,~ of:ill fttS, moneys, II1com."
compo1Sations 01 r6mbursabk costs as stipulaiftl in !he agr=neru with !he oil comp.my, or in
me agr=nt with the c001l3CtOr to !he oil corqIany, ~ III cash or in kind and whem..-
=6,~ or 001, dtti,~ from the operations rd"e=d 10 in sub-rule (I) by ~ person bw
excluding the amounl of tax, if my, paid 01 paylIble 011 beh:oIf of~ said pnsoo, as rfflucul by
the fullowing amoonls-
(i) amounl constituting compensations or reimbursements ad"",\'dy for apmdirures
effectffl by ~ said person for the pur~ of equipmmt '. for ~ oil corqIany, which are,
in £Let, t10I his responsihility; and
(ii) amounts constituting ~atiOl\S or ~s exdusivdy fOl expendirures
effeclftl by the said person for the purpo!ie of Ir.mSporting 01 movmg <hiDing and other
"'IWpmmIS 11110 and 001 of Bangladrsh ; 0 . -.. ,.1<
(e) ~ expressLOfl '"oil comp;uty" sha.Il mean a COIlCfttl mgagfll in P<'1Joieum operations in
Bangladrsh for !be ""Ploration anddevelopment of oil and gas [; and] ......... ,.,.
[Cd) TheapRSsion '»eIJoleum opemion" shall mean-
(i) activities for ~ ~ of anticipation, ""Ploration, <b~lopment or ""Ploilation of
P<'1Joleum,
(ii) ronsauctioo, inst:illation or operation of any slflL<:tuu, bcilities or insulbtion for ~
<b..,topmml, e:o:ploitation. and aport of peIJOlewn, or
."
(iIi) decommissioning or urno\'aI of any such SIJUCtUres, facilities or insla!btioos_1 ....... ..
40. Form of applicalioD for a« elnalfd depnrialiOD. -

(I) The application for """"k""ffl dep=iation rd"e=d 10 in par.<gI3ph 7(2Xd) of ~ Third
Schfflule 10 the Ordinaoce shall be ma<k ""d v..-:ififfl in the fullowing form: -
Form of applica li<1D for a«He' .. I .... depl"KiaooD UDder pan.grapb 7(2)(d) of lb. Thiltl
ScbfdulPlo I.... Lam me Tn OniiDaDn, 1984.
Pari A - ParticuilLrs-
(i) Name of ~ corqIany:
(ii) Location of its ugistnffl office (with full ad<hess):
(iii) Location of ~ industrial wxIenalring (""""", pi""" and district wh= il has bttn set up 10 be
givm):
(i'I) Commissioner of Taxes and Deputy Commissioner of Taxes un<kr whose jurisdiction the
comp.my is ",sessttd or falls 10 be assesstt<l:
(\') Oak of incorporation of ~ company:
(vi) Oak of s.anction of~ indu.ai:ol unit and !he ~ wm- which !be s.anction was gL'-=
(vii) Date of opening of!be letter of aMt:
(viii) Oak ohui\'31 of lll3cbinery or plant:
(ix) Oak 011 which ~ machinery or planl was completely instaUM:
(x) Oak 011 which !be industrial wxIernLhng scute<l COIllIllefcial production:
(xi) Whdher ~oval of !he Cm.lrolkr of Capiul Issues, if uquiud, has bttn Iakm for !be issue
of capiul, and, if so, !be """'WlI of capiul pnmitkd 10 be i~:
Compilfd by: Ma, am Gazi '"

La a,socialioa lIi!b: Mabmadlll H:" ,aD
Tbp lacomp Tn Rul.', 1984 I,T, Manllal (pari-II)
(xii) ~ amoum of ~ capilalauthorisM, Issued or proposed 10 ~ issued ""d th~ class of shares
and their ,~, if applicable:
(xiii) ~ """""" of investmmt involvm in ...rung up and mrming ~ industrial undmaking:
(xiv) ~ nnnimum n~ of m1ployttS ~ 10 ~ mgag..d in OM shift:
(xv) Wb.1ber ~ undmaking involves ~ us.. of dectric enngy which is mecllanically IJ<IIlSnlined
and IS not gu>rr.U«l by hum..m or animal agency:
(",i) DeclaJ3tion tn writing thai ~ undmahng has nol applied or shall nol apply for approval
UD<k,- section 45 of the ~ Tax Ordinanc~ 1984:
(",ii) ~ ~:UCIll.1tuu ofbusme.s of the lIlKIffiaking:
(x,ili) ~ names and addresses of ~ managing director and other directors of ~ ootq>any with
particul.... of their holdings and int<=1 tn the company and ~ companies or mlftprises:
Part B - Thp applicatioD shall M accompaDif'll hy-
(i) Anesied copy of =tificate of incmporation
(D) cmiftcate of th~ cotIUDm<:nDml of business with an atksied copy thnmf.
(iii) A =tififfi ~ copy of the letkt" from ~ ConIJOlk:r of Capital Issues COIlvrying sanction 10
m. I""'" of capital
(iv) A ct:rIified copy of m. Memnr3ndnm and Articles of Association of the company.
(v) A copy of ~ rotqIl~te scbrme of ~ w1it "" submitted 10 m. Gm~t <II ~ ~ of
obtaining the sanction
(vi) A cmifiedcopy of the bl~ print of~ building wher.~ undmahng forwhich m. application
-
is m:odt: andlocated, showmg the installed position of m. m:orhinery.
"'" .
Sigruttur~ of ~
Managing DirllCwrfDirwcfar
V.rificalioD.
I decl..., tItat 10 ~ besl of my knowl..dg~ and ~lid" the infonmtion givm tn ~ allm..,
application ..., corrm and compl~~.
"~
D=
SigrutllR of ~
Managing Dil"llCwrfDirwcfar
(2) 1M declar.!.tionlO ~ filed UD<k,- ~ 7(2Xd) of~ Third Sch..dul.~ 10 m. Ordin.onct shall
~ m:odt: tn ~ following form:
D.dal"linn undu paragraph 7(2)(d) .. fllu> Third & hf'lln'" 10 Ih. IDcolJH' Tn
OrdinaDu, 1984.
Name of the nndntaking .
Assrssmenl ~<II .
I decl..., thai th~ undenahng has nol b.=! approved for, and thai no application in respt<:t
of ~ IlIldntahng has httn made or shall ~ m:odt: to th~ Boa.-d for approv:.t of, aemption from
-
pa}=1 of tax unlkr section 4S of the ~ Tax OrdiIlallU, 1984, for anypmoo.
"'" Sigruttur~ of ~
Managing DirecwrlDirwcfar
Compiled by: Ma, a m Gui

Tb. Lacom. Tn Rul.', 1984 I,T, Manllal (par.-II)
(3) On =eip. of 1M application, !be Board may make such <:nqIlIfleS as it rorn;iders necessary and
call for such ~ pmiculars as i. may think fit
(4) If 1M Board is .atisfi~ thai 1M industrial W>demking IS ~ which qualifies for .CC&r.II~
depreciation wm- paragrlIph 7 of 1M Third SchMuk 10 !he Ordinana, i. shall issue an order 10
thai dIm and smd acopytherffiftolM company_
4OA. Fo"n of application for a<c.l.,.at~ d. pn<ialioD alk,waD ... uDdu pal"agl"a pb 7A(l)(a)
oftb. Tbird Sc b ~ u~ to lbe OrdiDaDn. -
(I) The application for accek:r=d depreciation aIl~ refe=d 10 LD par3gIlIJIh 7 A(2)(a) of 1M
Third Schrdn1e 10 1M Ordin,mre shall be made and verifi~ in !he fullowing form, ~Iy: -
From ofapplicalion for ac .......atfd d."nocialioD allOl\-aIKP uodor pangnpb 7A (2)(a) of

lb. Third Sd ...dule 10 tbe IDcomf'-tn OrillnaD ... 1984 (XXXVI ofl 984).
(i) N~ of the company:
(0) Da~ of iocorpor.Ition of 1M compmy:
(iii) Loc3tion of its registnm office (with full ad<he;s):
(i'I) Location of the undertaking ("""'" of pbce and district in "..hielt it has hem set up):
(v) Tax Idmtification Number (TIN) and """'" of 1M ~ of Commission of Taxes and !he Circle
of Depwy Commissioner of Taxes under wh"", jurisdiction !he COIllJI'LDY is assessttd or will be
-==I.
(vi) Value A<kkd T ax (VAT) kgistntionNo_
(vii) Oak of approv,,] of !he undemhng for w p""""" of section 46A and 1M """'" wm- which
!be approval was g;vm:
(viii) Oak of opening ofle"'" of =<lit:
(ix) Oak of ,uriv"] of machinery or plant:
(x) Oak Of! which 1M machinery or plan. was rompk1ely "",Ialkd:
(xi) Dale on which the expansion wU. ofw undmiling mjoying ~on from lax wm- section
46A of 1M Ordin.or= sramd clllllUlefCi.al production or opeIlItioniSak on which 1M industrial
undenaking scut«l the "'" of ~ or plan. LD 1M treatmeru and di""",al or toxic and
environmentally hazardous wasieS or in 1M research and devdopmem:
(xii) Amoum of share capital autlwri=l, issued or ~ 10 be issued and !he class of slw-e:s and
their value, if applicabk:
(xiii) EucI ""~ of business of 1M undmaking:
(xiv) N~ and addice;s of !be managing director and other direcwrs oflM corq>any with particulars
-
of their holdings and jmerm in the company and other Clllr4'3DIel or m1erpri",_
"'" .
Signarnre of 1M
Managing DireclOrlDireclOr
Verifica lioD
'. _____ , do herd!y solemnly alTrrm thallhe information givm ahov" IS
-
corrttI and compl~_
"'" Signarnre of 1M
Managing DireclOrlDirecfor
CompiI.-d by: Ma, am Gui '"

La a,"";uioa lIi{b: Mabmlldul Ha, au
·Del~ ,,;hichev~ is inapplicable.

(2) The :owlication shall be a<:c<nq>anim by-
(i) an alleSiffl copy of ct:rtificak of incorporation;
(n) a certifiC3k of !he c()fllf\1l'1lttUl of business in the ~ of expansion urul of the undrmhng
etlJoying exemption from laX un&.- =:tion 46A of the Ordinance;
(iii) a certificale from the Dep3f1mm1 of EmironmellllO the dfe<:! !hal the insiallm machinny i.
=ti.al fur IUatmml and disposal oflOXIC and mvironmen!ally l=ardoo. wasle!; if the machinny
is proposffl to be U5M fur such JIIlIPOS";
(iv) decU1ftl description of pi""" for r~ch and devdopmmr if !be machinny IS prnposffllO be
usm fur such pwpO" \
(v) a cmiftftl copy of !he ~ and Anicl~ of Association of lite COIqIany;
(vii) a certific= 10 the eife<:!WI!he undenaking has no! :owlim or shall 001 apply for ~oval
under ...,non 46A of !he OHlin ....... in the following funn; ~ly: -
"Iberd!ycmifywlno awlication inrr:spttl of theundertahng .... ........ (=
of !be twdenaking) has hem made or shall be made 10 !he Board for awroval of, and WI the said
underuking has llOI hem 3ppr<>\'m fur, aemption from payn>ml of laX under ...,non 46A of !he
-
Income-tax Or~, 1984 (XXXVI of 1984), for any period.
D =.
Sigrnt1lR of !he
Managing Direcwr-!Dir«far
(3) On =eipl ofan :owlication under sub---rule (I), !he Board may tnake such mquiri~ as it may
oonsilkr ~ and may call for such £urtIt.,r partirnlars as il may think fit
(4) If!be Board is 53tisfiftl !hal !he undenaking is ~ which qualifies for accd..-llkd dep=i3tion
under paragr;tph 7A of!he Third Scbeduk to !he Or-dinana, il shall i""", an order-IO that effn:I and
...00 a copy II=wf 10 !he cotq>any.
41. PartieDI,.." ror d."rKialioD al\""lIDC<'. -

For !he ~ ofparagraph 2(3)(a) of the Third Scbeduk 10 !he Or~, the particulars 10 be
fwni.tred, shall be in !he foUowutg form: -
Pal1kulars for d'1'l"KillooD aUo"lIDC<'

SKIi o. A.
. . """'" "'~-
"'- Description Wrinm If any building, machinny or plalll
-~
No of buildings, d",on which the has hem sold or discarded or
machinny, val~ as aI
"""" additions, etc. demolished during !he ~ Y"ar,
"- ...
,bruoc ,"'~ ",fer=110 in show lfl this column !he wrilleD
fwnirure. additions, col.4= down val~ as aI !he beginning of
of"" allerllal:ions, ust<l for !he !he acrounting pniod and the dale
accoooling rmprO\=iS ..."...of on which il <==110 be usffl for
!he business !he ~ of !he business or
, , """", extmsions.
•
or profession profession
; ,
Compilf'd by: Ma, am Gui '"

La a,socluioa ..i!h: Mahmlldul Ha, au
R3k spttifLffi in the Third Sch..luk. Dquciation allowable.

"""'""'
whim
=
dq>rtti:uion
allowable.
,
N_, ,
Initial
'"'"
N_ Initial
'"'"
" " " U
No. of days of doobkJ Dquciation allowable Tow ~iation allowable Ro=b.

triple shift working. on multiple shifts under rok 11, 12 and 13.
w<!ding.
"
.,
Dooble shift Triple shift
.. U
"
Not .. :
(I) In the case of o=m-going ships, panicuhrs of 'Original casl' insread of!hose of the 'writtm
down ,'3l",,' shall k 1'urtlli;ILffi.
(2) Capiw expendirure on any Dn¥ madtin«y or plant inslalled or any new building =:ued shall
be shown sq>=Ildy and in the 'Rmlafb' columnagainst each.ochmuy, it shall k indic=d dL1t
initial dq>rttiation aIlOWllDCe is claimed
SKtiOD B.
IInns of building, Ifsold, If discarded, destroyed or N" Ro=b.

machinery or planl ~, dnnolished profil
shown in column 6 of furwhich or los •.
SettionA.
•
~ld
,
-,
""~
"'=of
Amoontof~,
••h'3E" or rotq>mS3Iion
lIIOClIeS r=vM
• , ,
I, . ............. _ ................, do herd!y dttJau th3I whallS statM .bov", lS true ro!be best
-
of my knowkdg and beJi.,[
D =.
Signarnu of the
IlmnagiltK DirectoTiDtreclor
42. Purcha ... of capilai a, ...1 h)' Gonrn m ~Dt. -
The IIlaIU>er 10 k followed in COIU>N1ion with purcru..., of a capiCil. asset by the GOVerDlIlftll under
=lion 32(4) of the Ordinance, shall k as follows: -
(I) Wh= the Deputy Commi.sioner of Tv= ha.s ,-"ason 10 believe dL1t any illlDlO\'3ble propmy
is hnng transfer=! by a person (hernnafter rc:ferred 10 as the U3nSferor) 10 ~ person
(hereinafkt- referred 10 as the transf=) and the fair marl<et val"" of such property exettds the
&clared ,.,.]"" by IllOI"e than twenty-fi\~ per cent. and the: considemion for such tr.wsfer as agrem
10 betwNn the parties ha.s not bttn truly staled in !be insuument of transfer with the objft1 of
£ocilitating the rc:<luction or ",'asion of the liability of !be U3nSferor 10 pay the: laX IDlder the:
Compiled by: Ma, a m Gui '"

Or~ In re;pttI of any inc""," arising from 1M transfer or any <>1M< I3XeS or duties, ~
rwy,
subjn:t to 1M provisions of Ibis rule, initi"'" proceedings for 1M acquisition of such propmy by the
Gm~,
(2) The Ikputy Commissioner of Taxes!ihall initiale procttdingo for acquisition of LmfIlOv" bk
propeny under Ibis ruk by giving a noli~ 10 tlw dfect in 1M official Gazem and a copy of such
notice shall also be publisb«l in 1M two ka<hng newspapers of wi<k circulation where such propeny
is localed; a copy of such notice !ihall also be sen-m on the trlInSferor, the tr.InSferce and 1M person
in occup;U:ion of the property, if 1M transfer..., is nol In occupation ~f:
Prrn1dlld thai no s~ch proceedings shall N ininmlld after Ihe npiry of0 period of two years
.from Ihe end of 1m. month in which 1m. instrummtl if transfer In respect of such properly is
NIgislilrlld under thf! Rllgisfranon Act, 1908.
(3) Obj«tion againsl 1M acquisition of 1M immov.ibk propeny in respn:t of which a ~ has
!>em published In 1M Official Gazme and 1M nnvspapers may be made in writing by 1M tr.msferor
or 1M mmsf= to 1M Ikputy Commissioner of Taxes within sixly days of 1M publication of 1M
notice in 1M official Gazetk or ne",spapers.
(4) The DqJuIy Coonnissioner ofTaxes shall fix a dale and p~ for 1M hearing of!he objn:t:ions
againsI 1M acquisition and !ihall give ~ of 1M ~ 10 every person ",hi>has made such
objft1ion:
Prm1d1ld that nona shall olso ~ gtwm to Ihg transfl/1"H ifsuch properly ....... if m. has not
mode airy s~ch objection
(5) Afin oo.ring 1M objections, if any, and after laking inlO ""COUIlI allihe relevam matnials on
record, if !he Dqnlly ConnnissL<lllef ofTaxrs is satisfied thaI-
(a) 1M fair ~ val~ of such propmy exc=ls tbe consideration paid therefoce by ~ than
IWmly-five per ct:Ill, of such considentioo, and
(b) 1M consi<kr.ot:ion for such tr.msfer "" agr=110 bmwm tbe panies has not bem uuly mled
in !he instrument of u.nsfn wilh such objn:t as is refnudlO in claw;.:, (I), ~ may DllIke an
order fur !he acquisition of tbe propoty under !his ruk
(6) Any person aggrieved by an order made under d~ (5) may prefer an appeal under 1M
Or<hn.ooce 10 1M Appd1a1e Joint Commissioner.
(7) As soon "" may be afin 1M or<kr of acqutsition of any immovable propeny has bem made
under ~ (5) and after 1M disposal of appeal, if any, 1M Depwy Connnissioner ofTaxrs may
by notice in writing, or&.- any person who may be in possession of 1M illllllOV3ble propmy 10
SIllYftXb or <klivn possession ~f 10 him or any other person duly audtori~ by him In writing
in Ibis behalf wi!bin thirty days of 1M ...-vice of 1M notice.
(8) If any person ",fuses or falli 10 comply wilh " notice under clause (7), the Dqluly CommisSIoner
ofTaxrs or any <>1M< person duly autbori~ by him under thai ~ may lake possesSIon oflM
innnm'3ble property and may, for thai JIIllPOS", IeqlIisiIion the services of any police officer to assist
him and it shall be !he duly of such officer to comply wilh such rftllllsition and may use such force
"" may be necessary.
(9) When 1M possession of 1M innnm'3bk propeny is sun-.:nd.:red or delivered under ~ (7),
tbe Depwy Connnissioner ofTaxrs or tbe person duly ""tbori~ by him in thai behalf or, as 1M
case may be, whm 1M possession therfflf is taken under claw;.:, (8), 1M Government shalllm<kr as
considernion a sum equal 10 1M aggrqr,ale of tbe amount of 1M dedar«l val"" fur ilS transfer plus
len per cerll. of !he Wd amount to !he u.nsfnor and !he propo:ty shall vest al.>solllkly in 1M
Government fr..., from all ~,
,U
Compilf'd by: Masam Gazi In a.socluioa ..ith: Mabmlldlll Ha, au
J>ro>1ded that nothing in Ihis claus. shall aperole /0 discharg. ~ transferor ar th.
mm.if- or any othu JNl>on (not being the Go""nrm""t) from any liability in respecl of such
f!tICW1lbraflCftS, and nomllhstanding anything contained in any alher law, such liability may be
""forced against ~ IralUf«rOr or ~ ironsf_ or such other JNl>on by a suilfar damages_
(10) Notwithstmding anything containffi in """= (9), if :my di~ arises as to W ~orunmt
of lhe amounl o f ronsid.=tioo amongst ~ chiming 10 1>. mtitk<l ~elO, W Gm~1
.ru.n dq>osit In the principal civil coort of original jurisdiction w amount rftlui=110 1>. Imd=d
UIl<k,- da~ (9) and refer such disJl'U for d=:sion of the roun and w d=:sion of tbe 00IlfI thermo
.ru.n bt: final.
43. Applkation fOJ" r«o",ition ofa pro'id~nt fund.-
(I) An ~licatioo. for =ognitioo.ru.n 1>. tn:O<k by w employn maint:tining w fund for which
=ogoitioo is soughl and .ru.n bt: acrompaniM by W following documents, tl.1IIIely: -
...
(a) tbe trusl <ked In original with on.. copy ih=<>f tbe Ianer 10 bt: mainffl by w CommissIOner;
(b) w rules of the fund:

J>ro>1ded thai if IhB original of ~ trusl def!d cannol cOlfV<mimtiy be prodllC6d, ~
Commruionf!l" may accf!JJl, in lilli/ of Ihe original, a trmJ copy Cf!f"lijied ~ithu by a Magistral" ar in
any mannf!l" specified in ml" 7 of th~ Companiil.f Rules, 1914, in which cas., an additional copy
shall be /umishedfor NlI",,/ion by Ih~ CommissiOlllN".
((2) The ~lication shall bt: submitkd 10 w Cotnmissiot,..- of T3Xe< of w ..-ea in which w
""counts of w funds are kept, or, if W accounls are kqn <RItside Ban~ 10 W Commissioner
of Tnes of the area In which W local headquarter ofw employer is siru=d_P" ,. '''-''''-OND.
I _ _ T..--.
(3) The ~lication.ru.n contain W foUowing inform.uion: -

(a) N;uno, of employer and addras, his busin=, profession, etc, also his principal poo of
h=.
(b) Num"'" of erqIlo.,.~ subscribing 10 the fund -
(i) In Ban~ and
(ii) OOIside Bangladesh.
(c) ~ where the acrouots of lhe fund..., orwill bt: mamtainM.
(d) If W fund is already in existerJtt-
(i) a cop'f of W Iasl baIantt sh~ of lhe fund; and
(ii) details of inve<lmmts of the fund.
(4) A "mfication In the following form .ru.n 1>. ~ to W ~lication, nameJ.,.: -
J1We, W uus~s) oftbe "oo",,-namm fuod; do her-d>y declare thai what IS sClted in tbe abo,..,
~lication IS trn. 10 the b.sl of II1'f/our inform.uion and 1>.lid; and thai the documenls serrt her=-:ith
are W originals or trn. copi.. ih=<>f.
44. nat. of r«ognilion of a pl"Ovident fund. -
An order ""cording =ognition 10" providenl fund .ru.n taR dfecl from the Iasl da'f of W month
in which W ~lication for fttOgnition is rn:m..,.t by tbe Commissiot,..- conc=tnI, unkss, <II W
-...,.".
~ of the erqIlO)"'f, the last day of 3II'f later month in W s;uno, financial year is <qIttifiM for
m
Compil.-d ...,.: Masam Grn La a.socluioa ..ilh: Mahmadlll Ha, an
45. Form ofapp n l.-

An appealllll&r p ....graph 13 of ?:at B of ~ Firs! Scb.<h!l.e 10 !be ~ shall ~ in ~
following form and shall ~ vmfi.-d in tbe = indicau<llher6n: -
Form of ap~al agaiDst ,...fu",1 to r K ogJili. or "ithd..." .,,1 ofrK"l:nilioD

f.... m a Pro,id.n! fllDd.
T.
The NatiOlllll. Board ofRelim"",
DJu>.
The pdition of .. employn(s) canying 011 business orprof=;ion

•
Your pditWn.r(s) applied 10 (obtain.-d saoct:ion from) ~ Commissioner IlIl&r ~
2(2) of Part B of the Fin! Sdt.-dule 10 the Onlin ....... , 1984 (XXXVI of 1984) foc ~ rKOgnition of
!be providenl fund m:oiDl3in.-d by him (them) foc tbe benefit of his (th6r) employNS. The
Commissiooer has rdUW =ognitioo (withdrawn =gnition) for m. reasons stakd III his onkr
......... ... datM .......... of which a copy is attachM.
For the ",asons ~ O\JI ~Iow, your pditi....... (s) submit (s) that the fund should ~
conlin""" 10) ~ =gnism and pray (s) that the National Board ofRe.-n= may ~ pleas.-d 10
a ccord re cognition
continue there<:ognltion ·
GROUl'ro'DS OF APPEAL
Verifica lioD
W.Ji, . . ........ ... ... the petitioner (s) (~in m. .bo..", pditiOll) do declare thai whal is
stat.-d therr:in is uu.. 10 the b..st of our/my infonnation and ~li.,r.
Signa""" of the
MIJnaginK DirecrorlDireclor
N.H. - U""""""sary words or 1 = should ~ scor.-d 001.
46. PI"1'paralion and maiDI.na .... of provideD! fund accoun ts, etc.-
(1) n.., accounts of. =og:aised provi<lnrt fund shall b.. prq>arN at an IIlt='ll! of no! ~ than
,-Iv" (oomb<.
Accounl clOlSfti
(2) An accOOllt shaI.I ~ maintainm for each snbscrit...J to
the fund and it shall incluck !be partirubrs shown in !be
followmg fonn
Paid 10 employtt
l.3ps.-d to nnployr:r or 10 Fund
R=I..ny by etqIloy..,
m
Compilf'd by: Ma, am Gui La a,sociatio" ..ilb: Mabmadul Ha, an
. Da t. of joiDin ~ Ih. Fund .
,
Y=andmonth
,
Balantt brought fOfW3(d
'''''
,-
T"
AdjUSImenI on acCOUllI oflnDp<>r3ly wilhdrawals acrouot (ooluoms 8 and 9 only).
AdjUSImenI on 3CCO\lIl1 of oon-pay;ibl. willtcbwals acCOUllI (coluoms 10 and II).
TOIal c..-riedov~ ..
En mpllNol Exempl
TOIalin= 1
=~,
~
shov.n in
... ConmDutioos
~~
1I3rd of sabry
fur !be ~ar.
Interesl on sums
in oolumn 6 al .
% but 001
~
llillribulioos
col.6mmus
col. 8.
m_'
ooU
~~
00"
..'"
Additioos
(ools. 4, 5
001uom6.
T ,
li3rdoftbe sabry
f~'"
, •
" U
""'"" B
--,
Non-lqIaymk willtcbwals account wi...-
--
T"""'""
Am..... Balantt brought forward.

""'~
'''''
Augusl.
July.
Augusl.
,_. ,~
T" T"
If <ksired, ooluom 7 may k divid..! inlO sub--colwnns showing sq>arlIrely the inl<RSl 00 and
colwnns 4 and 5 re;~v"ly.
47. Furni'hin~ of an abstn rt oflh. pr",i d.nl fund account of an . mplol~. -

(1) An abs= fur the finaocial. ~ar or ad,..- applicabk 3COOWIting pniod of!be individual acCOUllI
of ~ nnploytt participating in a =ognisnl providml fwxl ~ UlCOIDe uodor the tread
-Salaries" is Tab 20,000 or ov"r~ 3DIlUlll, ami In which the nnpl~ conducts his business or
profession, or 10 such, ad,..- o.p.rty Commissionrr ofTa=; and ,uch abstr.ort shall k in the fOfD)
~ified In rule 46, but shall show only the rotals of Ihe various coluoms Ih=of fur the financial
~ar oc other accounting period.
(2) 1M abslr.Oct shall contain an accounI of:my InDp<>r3lywilhdrawal.s by the nnploytt during the
~ar and of the fq>aym<:nllh=of.
Compilf'd by: Ma, am Gui La a,sociation ..ilh: Mabmadlll Ha, aa '"

48. ParliculJtrs of accounl. of ~mployH' partidpali n ~ in p ..mid~nl fund. -

~ acrOUDt to ~ lIIlI<k 1lIlIkJ!be pro~uions ofp;uagraph Hl{l) of Part B of!be First srn..ruJ.e to
!be Ordinance shall show In re.p«r of each employtt: -
(i) !he IOral sabry paid 10 !be employtt during !be pniod of hi. p;uticipalion in !be providml
fwd
(ii) !he lOla! contributions.
(iii) !be lOla! inl=:st which has accruM Ih=on, and
(iv) the JI="D.~ of !be employtt'. s.al31)' in acoordmce wi!h y..hich cootribwions have bttn
lIIlI<k by !be employer and etqIloytt.
49. Innslml'nl of conlrib ulion •. -
(I) Where the =q>!oyer IS t10I a compaD)"'" ddinffi In <=Iioo 2(2) of !he Cotq>anies Act, 1913
(Vllof 1913)oroo, ,~~, ~~8 (~l>I>8 ~ ~"'lI.~) >Q '1M ~(~)('I"), !becootributions lIIlI<k by
=q>Wytts after !be ~ of recognition of a Pf",,;dml fund 3fld !be inure.t on !he accumulaiM
hal"""" of such contributions shall ~ wholly in~-e:stM eilher in S«Urities of !be t1.1IUre spttifLM in
cbu..,. (a), (e), (d) or (I) of <=lion 20 of !be Trusts Act, 1882 (TI of 1882), and payable ho!h in
~I of ~ral and interesl in Bangbd.. .b. or in a ?ost Oilier Savings Bank AccOUDt in
Bangladesh.
(2) \\IIt=!he employer is a company ... defuLM 10 srction 2(2) of !be Comp;un.. Act, 1913 (VII
of 1913) or 00, 'i~ ~, ~~1tII (~~8 ~ )... '"-~) <a '1M ~(~)('o), all moni.. rontributm 10 a
provident fund (wilmer by !he company or by the =q>Wytts) or accruing by way of inl=:sl or
otherwi ... 10 such fund shall ~ wholly In\'estrd In acoordaocc wi!h the provisions of <=Iioo
2828(2) of!be Companies Act, 1913 (\Ill of 1913) or~~, »:tIl (~l>I>8 ~ ~l> ~ ~ <a
'1M <>l>lt(~), so that !be sccwities in which !be contributions lIIlI<k by =q>loy=; afkr!be ~ of
recognition of a provident fund and !be inl=:sl on !be 3CC\IUl\Il.atrd !Waner of such contributions
....e inv.. trd ..., payabl .. both in ~ of capitLl and interest in Baugbdesh.
SO. WilhdnoWlll from I.... pro"id~nl fund. -

(I) Withdrawals by etqIloyttS shall not b" allowed by !he UUSIttS rxccpI {)(I SJIttial grounds in the
following cirrumstaoc.. or cirrutnstaoc.. of a similar nat .......
(a) 10 pay rxper1S<'S inrnrrcd in cooo.ction wi!h!be i~ ofa.nbscribt:r or a mnnber of hi.
f.otnily;
(b) 10 pay for the ~ "".... the sea or by air of a .ubscrim or any mnnber of hi. family;
(c) 10 pay rxper1S<'S in CODI>ettion wi!h marriages, fimer;lli; or ccrnnonies which, by !be rdigion
of !be subscrim, it is incumbenl upon him 10 perfurm and In connmion wi!h which il is
obligatory that cxpmdinue .Jtonld ~ incurrrd;
(d) 10 tnr<I the cxpmdirure on building or purcilasing a bonsr or a sil<' for a housc provided
thai such boos.. or .il<' is assignrd 10 !be lrnslttS of the fund:
Prrn1d«i that at th. dirC1"lltion of rll<l trwrus ujth.fimd, th. condition ofsuch housg or sitg
b<dnK assigned to rhg Imste<lS of rhg fimd may N watv.d in th. cas. of all «mplayH whru.
illcomg undf!1" rhg hmd "Sa/miG" dO<!S not ncMd rakJ 10, (}()() per an""""
(e) 10 pay prerma on policies of insuraner 00 !be life of!be subscrim '" of his wife providrd
thai the policy IS .... ignrd 10 !he trust=! of !be fund or, al their discretion, depositrd wi!h thrm
and thai =<ipts gnntrd by !be ~ company f", mspectioo by !he Dq>uty Commissioner
of Taxes.
m
CompiIf'd by: Ma. am Gui La a,so<ialioa lIi!h: Mabmadltl Ha, aa
I:IJIlaDll IioD. - Foe ~ I""J'OS" of sub-rule

(I) ''family'' Im3IlS any of~ following peroons who resitk with ""d,...,
whoDy dq>mdml on
~ etqIl~, ~Iy, ~ employtt' s wife, kgitimale childrm, strp-d>ildrm, parmts, S1SIft1l
and onnor brothon.
(1) No such withdrawal.haD ac=l--
(a) the pay of the employ=; foe thrtt months oe in the ~ of withdrawals foe the pu!pOS<'
spmfied Incw= (c) ofsub-rnk (I), the pay of the empl~ fur SIXmonths, or~ wtal
of the accomulatioo of exrmpted contributioru ""d '~ intnesl concUned in ~
~ 10 ~ credil of the employtt, whiffie"w IS less;
(b) in the cas. of withdrawals for ~ p<IfpO§<' specifim In CW= (d) of sub-ruk (I). eighty
perct:Ill, of !be IOtal of accumulation of exempted contribution and e:=qmd inl<:rest
staDding 10 ~ credil of ~ employtt; and
(c) in !be cas. ofwitbdrawals foe ~ purpose s~ifim in cia"",, (e) of sub-rule (I), ~
restriction imposed by clau"" (a) shall apply 10 each withdrawal and 001 10 ~ wtal
wiil><hwals.
(3) (a) Save as prm.;!kd in clause; (b), (c), (d) and (e) of sub-rule (I), a s=md withdrawal
shall not ~ pmnilled Wltil the S\Jlll. firsl withdrawn has bttn fully rqWd.
(b) A withdrawal tnay~ pmnittm fur ~l""J'O""S specified in cla"",, (e) ofsub-ruk (I)
ootwithstanding thai the sum or sums puvioosly witbdrawn for fie """'" I""J'OS" has or
bon.., nOlbttn rqWd.
(c) A withdrawal for any one of~ purposes of sub-ruk (I) other than that s~ified in
clauses (d) and (e) of thai sub-rule may ~ pmnilled ootwithstaDding thai the S\UD or SlllIL'l
witlxbwn for ~ purposes of clause; (d) and (e) of the s.ame sub-rule has or ha,..,
not bttn
""".
51. R.paym PDI or"ilbdrafllll., .1<.-
(I) '.'.'h= a withdrawal is allowm foe a I""J'OS" specifim in cia".., (d) or elau"" (e) of sub-rule (I)
of rule SO, the amounl withdrawn ".m 001 ~ repaid.
(1) '.'IheR a withdrawal is allowm for a p<IfpO§<' other than thai rcfe=d 10 in sub-ruk (I), the
3IllOUIlI withdr.!.v,." shall ~ repaid in nOlIl1OU than w.=tr-w cquallllOOthly installments and
shall b=- interesl In =dan~ with rule 51 and subjed 10 !be provisions of ruk 50(3), 00 ~
withdrawal shall ~ pmnilled until rqIlIymmt has bttn dTtttM in full.
52. IDI ..... sl on rop" j",.DI of wilhd,"w"h and moM of !"Konry. -

(I) In resp<d of withdrawals which...-e repaid In not ~ than lWei,.., monthly in<lalments an
additional installlr ru al!be ~ of 4 pn- ct:Ill of the amounl withdrawn shall ~ paid on a.ccounl of
interest; and, In respCd of withdrawals which are repaid In ~ than tv,..,lv" monthly instal!m.:nts,
IWO such instalments at the ",Ie of 4 per cml, of the """""" withdrawn shall ~ paid on accounl of
interest:
balance IhereofoUl!illmdingfrom 1_
Prm-1ded lhallha /rUS1..... of Ih" fund may recover inllNWl on Iha amOWlI ..1lhdrawn or Ih"
to tima at 1 JWT" cmu, above Ihll rolll which is payablll far tllll
1_ being on 1l1li balancll in th"fond ollh" credil Oflhll m<!1ltber.
(1) lk emplO)'ft" shall <kduct such instal!m.:n1S from the employtt's salary ""d pay tbem 10 the
DUst=! and such &ductiorn; shall cotIUIl<:Iltt from the =ODd monthly paymmt rn.o<k afkr the
withdrawal or, in the cas< of "" etqIloyee on leave without pay, from ~ SttOUd monthly paymenl
ma<k afkr his Jrtum to duty.
Compilf'd by: Ma, am Gazi La a,sociuiou ..ilb: Mabmadnl H". au

".
Tbp Lar .. mp Tn Rul.', 1984 I,T, Manllal (pari-II)
(3) In case of &faull of p"ymem of inslalInY:lll. uolkr .ub-rules (I) and (2), the Commissiot= DllIy
orderthalme 3DlOUDI of!he withdr.iwal. of the amounI OOIslallding shall be...Jdffl1O the IOIalIllCOlDe
of the empl"Yft' for me year in which the deb.ult occurs and I~ Deputy CormniSSlot= of Taxes
shall assess the employ"" accordingly.
53. \Vilhdrawal allbp lime .. fi n .... proparal... ·)" t .. ,...Ii .... m. nl.-
N<>Iwithstanding 3IIything COllIain.d in rules 50, 51 and 52 Ihe UUSIeeS of the [ftXlgnism p[<",idem
fund DllIy pnmit withdnwal of nindy ~ cent, of the amounl slallding alme cudit of an emplo}'tt
if the etqI ....."tt takes lea,,,, puparatory 10 mirr:menl, plOvilkd thai iflhe ,q0lDS duty on the ~
of his klo..." ~ shall ",fund the amounl drawn IO~ wim inIer""l OIl the no'" :ill<!V.'M by the fund.
54. Supply of corlifi .... c"p)' of K count. maintain .... oulsidp BangbdfS b. -
Where the 3CC<RUIts of !he [ftXlgnism pn",idmt fund are kept OIJISide B;wglodesh, emified copies
of the accoonts shall be supplied 001 btn than the filkmlh day ofSqn=tbt:r in och year 10 a local
represmtati,,,, of the employer In Bangladesh
Prm1ded that "'" Depury CommissiOmlT" ofTtD:~ may, in all)-' ymr,jix a date /arl/T" dum th.
Jiftfffmth day ofs.prtnnlwr a.< th. dar. by which"", CffT1ififfd copi~ .<hall be supplied.
55. Umitati .. n on contribulion by a sha,...boldu who is a n employ ..... -

Where 311 employtt of the company owns shares in Ihe company, wim a voting pov...,,- ntc=ling
fi,,,,
~cmt of the whole of such Jl<m"'f, the sum oflhe contributions of the etqIl",,"tt and employer
10 Ihe =gnism pr",,~dml fund maintained by the comp;my shall nol exctflI lab. SOO in any
""""
56. Err""t of a,sigDlllHlt or chuz e upon hi' ....... firial inle' .... t in a rerogniwd pro,idHlt fund. -
If 311 employ"" assigns or """""" a cl!arg upoo his bemfLCial int=11O a ,-"cognised providenl
fund, the Deputy Commissiot= of T """" shall, 00 the facl of the assignmenl or charge coming 10
his knowledge, gi,..,
noti~ 10 the employ..., thai if ~ does 001 se<:IlJe the c3ocdbuion of the
assignment or charg. within two months of the ~ of m:npr of !he n~ me cons~oo
,-"c6,."J for such assignmenl or charge shall be "'=ned 10 be 1IIC0D>e ,-"c6,."J by him in the year
in which Ihe fae! became known 10 the Dqnlly Coonni.siot= of Taxes and shall be asses...."j
""cording/y.
57. Err""t or"ithd"'''111 ofr Kognioon. -

If the Cormnissionn-withdr.iws =gnition of a =ogni=t providml fund, the 1>ahtttt 10 the crmit
of each etqItoy..., 31 the .00 of the financial )"'''- prior 10 the dak of the withdrawal of fftXlgnitioo.
shall be paid to him frtt of tax althe IiIne whm such emploY'"" ,-"c6ves the <ICCUIIluWm balance
due 10 him and the r=inlkr of the 3CCUIllUbkd bal~ due 10 him shall be liable 10 laX as if the
fund had ""'""" b.=J =gnisM.
58. R.slriction. a ' .....pocts c..nlributi .. n, . IC., by Ihe .mplo)·u , ,-
(I) For the I""JlOS" of pangnph 3(c) proviso (i) of ?an B of the First Schedule 10 the Or~,
the empl""..,,-'. awegak contributioo in any year, including the DOfIIlal contributioo 10 the
indj,idua] ""COUIlI of any ooennpl"Yft' ~ saWy does DOl excttd fi,,,,
hundred lab. ~ menses,
shall 001 ntettd dooble !be amounl of lhe contribution of the nnplO)""" in thai year.
(2) lhe amounl of the periodical bon= and od= contributions of a cooling""l nann v.-mch DllIy
be cr..rukd by 311 employe.- in any year under p"",graph 3(c) pr",,~so (ii) of Pan B of the Fim
SchMule 10 Ihe Or~ 10 the individual accounl of an nnpl"Yft' shall IlOl excttd Ihe 3DlOUDI of
the contribution of the empl"Yft' in thai year.
m
Compil«l by: Masam Gui La a,"";ui .. a ..ilh: Mabmndnl Ha, an
S8A. Applkation ror apprm..u or a &raluily fund. -

(I) ~ awlication r~ui=l1O ~ made under sub-p3l3gJ3ph (I) ofpaJllgraph 4 ofpart C of~
First SchMule 10 ~ Ordinance for >.pprO\'3l of gr.Imity fund shall contain ~ followrng
infurmation, namely: -
(a) Name and address of employer, his business or profession and principal. pbce of business;
(b) Classes and nwnber of employus entitled 10 ~ benefits of m. gratuity fund: -
(i) in Bangl;wlrsh;
(ii) OIJISide Bangladesh;
(e) ~ ag of rrtiremem of the employus prescri~ in the coocernffi regulations of ~
orgaruzalWn;
(d) The nnnimum prriod of ~mce prescribed in such regulations ... condition of eligibility 10
rettiv. ~ ~uity in case of tennination of etqIloymml;
(e) Place, wb= the accounts of the gratuity fund "'" or will ~ tnainlainM;
(I) If ~ gratuity fwxl is already in ex:islellce, !be <ktails of inveslmelll of the fund.
(2) A vmfication III the following form shall ~ ~ to the awlication, mmdy: -
W.Ji, the UUSt=il1ruS1tt of m. abov" fund, do ,s"d....e that v.tw is stated in the application
is Irue 10 the best of our/my infonnation and ""lief and ihalthe documents annexed herewith...,
!be ongina! or uue coptes ~f.
SSB. R<>lul"ll, .tal.m~nls, .1<., Ihat may 1M' I"fl!uil"fllio IH> fulni. h ..... -
The UUSIttS of an approved gratuity fund and an employer who contributes to an approved gratuity
fund may "" required by notice from !be J)qluty Commissi.,.,... of taxes weier par3gJ3pb. g of ?an
C of m. Firsl SchMule 10 m. Or~ lO-
(a) furnish a return conciining such. paniculars of coruributions as the notia may require;
(b) prepare and deli,.... a relUm colllaining-
(i) !be name and place of resi<Jmc., of "''r:rY ~ in r~pl of a gr.Iniity from the fimd;
"'"
(ii) the amount of ~ gr.Iniity paid 10 each employtt; and
(c) furnish a copy of m. accounts of the fund IOgether with such other infotmatiOll and
panirulars as may "" r~k Ift/lIIfed.
sse. Umi'" on conlribution by Ih•• mploj-.r. -

(I) ~ orditwy annual contributioo by m. emplO)"'f 10 an approvm gratuity fwxl in ~t of any
partirul.... empl"Yft' shall "" made on .uch reasonabl~ Ikfmi'" hasis as may ~ approved by m.
Boord with ~d to m. \engIh of ~ ofm. employtt so that such contribution shall not excttd
salary of m. emplo}'U' for the Iasl month of each financial. Y='.
(2) Subjn:110 any condition which the Board may think fit 10 ~ify under this rule, the amount 10
"" allowed as 3 deduction 011 accounI ofiniti.a.\ contributioo which an employer may make III respect
of the past sm.'ices of an emplo}'U' adminm for ~ Iasl month. of each financial.~ ... during ~
~ofhis past ~~= with ~ employer.
(3) Notwithsl:lnding the provisLOllS of sub-rules (I) and (2). an emplO).... may, with the prior
apprm'3l of the Boord, maU 3 special contribution to an awroved gratuity fund 10 ~ the deficit
in !be fund, ifany.
SSD. In ..."lm ~n l or d.posil mo~.,. of a I:I"l'tuity fund.-

All moneys oontributm to an approved gratuity fund and interesl on ~ OIIT'!01Jdwd balances of
such contributions . hall "" dqIosited of invested in acclllllar= with m. pr",,~siOllS of rule 49.
Compilf'd by: Ma, am Gui La a,S<>cluioa lIi!h: Mabmadlll Ha, aa'"

SSE. Trn lllK'DI or <oD,id ..."IMm iD liOt! or a'~Dm~DI, ~Ic. orMDI'firi,,1 iDl..... sl. -
If an employtt assigru; Of crnl<"S a cl!arg upon his br=ficial intere.t in an appro~-m gratuity fimd,
the Dqltny Commissioner of Taxes shall, on the facl of tbe assignmeDl or ~ coonng 10 his
knowlmg~ give ooti"" 10 the employtt that if~ docs not >=lIU Ihe cancdlation onlhe ~pI of
the ~ tbe coosidnation =~-m fur such assignmeDl or charge shall ~ dttmed 10 ~ the
inc""", ~v~ by him in Y=' Ul v.fuch the fact bn:~ bwv.n 10 tbe Deputy CommissiOlln" of
to=; andshall ~ ~ accordingl:y.
SSF. Cirrumsta lK.' iD which approval may M "ilhdl"WD. -

~ Board may withdraw ~ """"dfti U111kr pari C of the Firsl SchMule 10 the Ordinance in
tbe ""'" of a fimd which = 10 satisfY the fn)uir=lcnts of the said pari Of bib to fu1fill the
~1S of rule 5SB or 580.
SIl. Form ofapplicalioD for ....kiDI: ~nmplioD from In 10 bp DllIM by a <ompany.-

(I) An application UIl<kr clau.., (I) of ~on (1) of >=lion 46A of the ordinaore for ~
for the JlIllPOS'S of that "",lion Ul respn:I of an indusaial. UDder iaking, IOUriSi industry or physical.
infraslJUClllU facility sha.ll ~ m.><k in the following from, in duplica"', duly sign<d and v..mm by
the Managing Di=1or Of form of Awlication UDder >=Iion46A of the Ordinanct:
From of ApplicalioD uDdu 5f'diOD 45146 ofiM IlKolIK' Tn OrdiDanu, 1984 (XXXVI ofl984)
(i) ~ name of the COll1J>'ID.y:

(n) D= of incotpornioo of tbe comp;my;
(iii) Location of its ~sterm offi"" (with full <Oddr=);
(iv) ~ loc~ioo oflhe induslri.olllD<lffiahngf tourist indusuy! physical infrastructure faci1ity;
(v) Tax Identification Nwnkr (I1N) and name oftbe ~ of Commissioner of Taxes and the
circle of the Deputy Commissioner of Taxes uruIer w~ jurisdiction the company is ....... soed
Of wiD ~ ass=ittd;
(~~) Tho", of opmmg of the le",,< of cudit;
(ni) D= on which Ihe machinny inscillm was ..,ady for production! ~ion!scn""",;
(mi) D= or ~ 00 which the industtUl wxlmahngltourist indusuy! physical infIastructurc
bcility for which ~oval. is soughl swted---
(a) llial productionlop=ltionl~;
(b) COlIllIl<:lcial productionloperationlsnvice;
(ix) D= on which the issum, subscribed and paid-up capiial of the COlllpany reached the fi8='
of taka one lakh;
(x) ~ pln:ml paid up capital of the rotq>aIly;
(xi) Authorisffl sh= capital of the rotq>aIly;
(Xli) Amounl of sh= capital Lssuffi;
(XLLi) AmouIlt ofinvestmml in"ol"m in sming up and fUllDing Ihe industtUlllD<lffiahngflOUriSi
indusuy/physical infraslnlCluu facility for which "JlPfO\'3l IS sought;
(XLV) Minimum lLlI1l1kr of nnploytt:S fftllUfm 10 b" <:ngagm Ul one shift;
(xv) Wbctber the indu,1ri.ol undertakingilOUriSi in<h:suy/physical. infIastruct"", facility u=
elecaic mergy or ~ (the ""'" or which the elecaicity Of ~ COIIlL«Iion was physically gi"ft1
should b" mentiooffl);
(xvi) Value Adckd Tax (VAT) Registrnion Nwnkrrrum ov~ tax numkr;
(xvii) Exact D.1tIJU of busino;s of the industtUl undcnakingl tourisl indusuy!physical
infrastructure facility and in c"", of an in<h:sllial UIIdmaking the lisl of iums manufactu=!;
Compilf'd by: Ma, am Gui La a,socialioa lIi!h: Mabmadlll Ha, au '"

(x"iii) IUw maIttials 10 k usM in tbe irnruslri.ol undffiahng;

(XIX) WMIber any building pbm or """,hin",), has bttn takm 011 rml or l~,... for the indus!rial.
undertal:ingIlOUIist induslry/ physical infuslnlCtuu &cilily; if so, OOailed descriptioo shall k
g"'~
(xx) N~ and .&hess oftbe IIUoaging DirttlOr and Dir~ of the company wilh particuIa.-s
of their hol<hngs and int=S1 in !he company and other ~ or mtnprises.
Signann of the
IIUoaging DirttIOrlDirtttor
VERIflCAll0N
I, ____________________ , do hrr.by sol<:1ll11ly affirm th.u tbe infonnatioo glvm abm~ is rorRct
andcompkk_
Signannofthe
Managing DiucrotfDirtttor
(2) h :owlication shall k :occotq>anied by-

(a) an 3ttesrm ropy of Cft1ific= of ioclllpOl3lioo;
(b) an anested ropy oflhe cntificale of c~ ofbusines.;
(e) an 3ttesrm ropy oftbe kneroftbe GOlinnmmt ronli~'ing s.anction 10 !he ~ ofcapita1;
(d) an anesrm ropy of!he M<mOl3Ildum and Articles of Association of the company;
(e) in case !be company has alRady comlllMlN"(\ business, emified copy of tbe audirm ~
shttlS and profit and loss accowrts fur tbe duN bleSt completM y=s or any Ie=< period fur
which the acconnIS h.n~ bttn prepar«l (for an incompl<t~ Y= trial b~ may k submi!led);
(I) an anesrm copy of the complete scbnne of the IlIIit as submitrm 10 the GOlinnmml at the
time of obtaining tbe s.anction;
(g) a certified ropy ofbl"" prim of the building wh= the indusuial. undrmkingItouril industry
for v.fuch exemptioo of income soughl IS locaiM, showmg the instal.led position of the
machinny; and
(h) in c""'" the indus!rial. undmahngltourist industry for v.fuch ~ol is sought has bttn
acquired from another party, an anesrm ropy of the agrttmml bmveen the applicanl rotq>any
--
and !he sell~ mlelN inlO for the acqUIsition of tbe wxIntahngI"mduslry wilh 1ist and val"" of
(3) h :owlication shall k :occotq>anied by-

(i) an anesrm ropy of the cenificale of iocOlpOflltioo;
(D) an anesrm ropy of!he certificale of COIllIllmCmlmt of business;
(iii) an anested ropy of!he Metnor3ndum and Articles of Association of the rotq>any;
(iv) in case !he company has alr~ COIllIllmCed busine<.s, cntified ropy of!he audirm hal""""
shttl and profil and loss accounlS for the period fur which !he acCOUllIS "',,~ bttn prepar«l (fur
and LnCOmpIeIe ~ar!rial. ~ may ~ submi!led);
(v) in case tbe indusuial. wxlm:lhngltolDist industrylpbysical infiastructtJu facility fur which
~ol is soughl has bttn acquir..d from """lher party, an anesrm copy of the a~1
bmvttn th~ applicant company and tbe seller etllelN mlO for Ihe acquisition of!be wxlmakingl
101Di" industrylpbysical infraslJUClllU f""ility wilh list and ,01"" of assets acqlllfm;
no
CompiIf'd by: Ma, am Gazi La ","";uioa lIilh: Mabmadlll H:" ,aD
(vi) a =tifiC3k 10 !be effect !hat in<h:strial undertahngItourisl imrustry/physical infuslruCture

fOlCility has not appliM or shall 111)1 apply for accderakd depJMatioo allowance under
paragraph 7 or 7A of the Third Scb.<hll. to !he ~ In the following form, namdy: -
"I hereby =tify !hat 111) application in respect of the industrial umknakingitourisl
industrylphysical infuslruCture bcility ___ __ ______ ___ (~o fthellndertal:ing, eIC_)hasbttn tmde
or shalIb. tmde 10 !he Board for, and !hal the said industrial umknakingitourisl industrylpbysical
infuslruClllJe faci1ity has no! b.m allOY,ed, acrd<:rlllM depreciation allowance tm<k:r pangraph 7
or 7A of!be Third Scl...tule 10 the Or-dinma, for anypmod_
Pbce _ Signannofthe
Date _ Managing DiuctorlDirtttor
(4) !f!he Boord IS satisfied !hal the company..rung up the industrial W>dmaking or IOuriSI industry
is one which should b. approved for !he pulJI<l§eS of =:tio:o 45 or, as the "'"'" ""'Y b., =tion 46
of!he Or-dinma, il shall make an order 10 !hat eff~1 and omd a ccpy !be=f 10 the company_
[S9A. Form or application 10 iN' mad. by a company ror u~mption rrom lax nnwr SKtion
46B or lb. Ordinanc •. -
(I) An application under cia"", (e) of sub-Stttioo (4) of =:tio:o 46B of the Ordinan", for approval
forthe pulJI<l§eS of!hat =lion in ~I of an industrial undertaking, shalIb. ID.1<k in !be following
fonn, in duplic=, .ruJ.y signed and vr:rifiM by the Managmg Dirft10r or Dir=or of !he company,
namdy: -
From of Applicalion nnwr SKtion 46B of lb. Inco~ln Ordinancp, 1984 (XXXVI ofl984)
(i) Name of company:
(D) Da~ of incorpor.Ition of the company:
(iii) Locatioo of its ..,gistnM offi", (wi!h full addRss):
(iv) Locatioo of!he industrial W>dmaking:
(v) Tax Idmtifica.tion N~ (TIN) and tl.1lDe of the ~ of Commissi~ of Taxes and the
Cirde ofIkpuly Commissi~ ofTaxes underw~ jurisdiction the company IS asstSSttd orwill
b. assessttd:
(vi) Oak of opening of the lener of crMiI:
(vii) Date 00 which the rnachinery installed was rudy for pro<hx:tion:
(viii) Oak or dues on which the industrial undertaking for which appro\':.t .s sooght .taIM-
(a) trial pro<hx:tion:
(b) cOlllUlefcial production:
(ix) Oak 00 which the is.un!, subscrib.d and paid-up capital of !he company..,ached the figure of
iake 1W0 million:
(x) The puoml paid up c~!al of!be company:
(xi) Authorizul C3pital of !he company:
(xii) Amount of sh.o.-., capital issoM
(xiii) Amount of inveslmml involved In ~ting up and running !be industrial undertahngIlOurisl
industrylphysical infraslJ1JCrure facility for which approval is sought:
(xiv) Minimwn nwnl>t:r of employ=< ""Iui.-M 10 b. engaged in one shift:
(xv) Whelher the industrial wxIntaking uses d~tric mergy or gas (!be da~ on which the electricity
or gas connection was physically givm should b. mmtioned):
(",i) V~ Added Tax (VA1") Rq;isntion Nurnbt:rtrum o\'.:r lax Nurnbt:r:
(",ii) list of items rn:uruf:octwM:
(x,i.i) Raw materials to b. used In the industrial wxIntalring:
CompiIf'd by: Ma, a m Gui

(xix) Whelher any building, plam 01 machinery has hem!al= on rml 01 ~ fur ~ induslrial.
uodmaking: if so, daaikd description shall ~ glV=
(><X) Names, addresses and TINs of ~ Managing Dir«l<lf and Di=1OIS of ~ comp;u!)' with
particuI .... of their holdings and inuresl In ~ company and oIher con:q>anies or mlerprises:
Signanu of!be
Managmg Dir~fDi=:1<If
VERIFlCATION
1, __________________ , do h=by solmmly affirm !hat the infonnation gi\'ftl mm~ is ro=ct and
oompi=_
Signarur~ of!be
Managing Dir«lor~CIOI
• Dd= whidt~\'er is inawlicabk_
(2) 1k :owlication shall ~ ~ffl by-
(i) an alleSiffl copy of ct:rtificak of incorpomion;
(n) acmificale of c~ of business;
(iii) an alleSiffl copy of!be Memor3ndtun and Articles of Association of ~ company;
(iv) In ca... ~ ~y has ahady cotnmmCffl business, Cfttified copy of ~ audiiffl balanc~
!.httl and profit and loss accounts for ~ period fOl which !be accounts ha\'" hem ptqmffl (for an
iocompl~ y= Irial. haIantt may ~ submitkd);
(\') in = !be physical mm...1flICtIJu £ocilily for which approval IS sooght has h=t acquiud fur
"""tber pany, an anesle<l copy ofm. ag.-=neru 00wttn !be 3pplicanl comp;u!)' and ~ ..,Uer mler
inlO fOl !be acquisition of!be induslrial. undertahng with Ii" and vaI~ of as""", acqui,-.,;
(vi) a =tific~ 10 ~ dfeclthal ~ induslrial. undertahng has not 3ppliffl 01 shall not:owly for
3Ccderatm, depuci3lion a1lowan~ under paragraph 7 or 7A of~ Third Scbedul~ to !be Or~
in !be foUowmg fonn, namdy: -
"Ih=bycmify!hat no :owlicationin!e!;pM of~ induslrial. uoderlaking ___________ (~of~
uodmaking =.) has h=t =<k or shall b.. IlllI& 10 !be Board for, and !hat !be said induslrial.
uodmaking has 001 hem allow"", accderaled dq>rtti.ation a110wantt under paragraph 7 01 7A of
!be Third Sch.<hll~ 10 ~ <:lrdinar= for any period_
Signal\l'" of th"
~ _ Managing DirmorfDirtttor
(3) On ~ ofan :owiication under oub-ruI~ (I), ~ Board may rnai<e such enquires "" it may
consider ~ and may caD for such further particul .... as if may think fil_
(4) If the Board is satis&.! !hat m. company sdting up m. induslrial. IlllIkrtahng is ~ which
should b.. appro\,ffl for m. pwposes of =lion 46B of th~ Ordinaore, il shall ~ an Older to thai
ef&cl and send a copy m.uof 10 !be comp;u!)'_
(5) ,,11= !be Board has passt<l an order In writing refusing 10 appro\'" indusaiallllllkrtahng for
purposes of "",tion 468 of m. Ordinan~, m. person aggn:"VM by such Older may rnai<e an
3pplication in writing to m. Chairman of the Board fOl r",iew who will eirber himself review m.
Older 01 may constilule a connni~ consISting of thrtt Memht:rs of the Board 10 ,-."..;~ !be same_
1k,-.".yw order shall ~ passed after giVUlg ~ :owlicalLl an opporrunily ofheing heard and ~
decisi"" of!be ,-.,vi~ shall b.. final and conclusi~~_l-"'s.I.O- No. 112,'>'-"- 1011,<>1--<11_1011
m
Compilf'd by: Ma, am Gui La a,S<>cluioa lIilli: Mabmadlll Ha, an
[59AA. Form of applkalic>D 10 .... mad. by ~ pb)"Skal iDf.... ' trudu ... facility fOJ" u.mptioD
from tn uDd.r _ tiOD 46C oflb. OrdiDaDu . -
(1) An awlication ~ d""", (d) of sub-=tion (3) of =lion 46C of ~ Ordinance for ~oval
for ~ purposes of that =lion in ~I of a physical infraslrn<:rure bcility sha.Il he ma<k in the
following form, In duplicate, duly signed and ,,~i..fi~ by the managing Dir=or or Dir«lOr of the
company, namely: -
FOIm ofapplinllioD uDder _ Iioo 46C of lb. IDcom.-In OrdiDaou , 19S4(XXXVI of 1984)
(i) N~ of the corqIany:
(n) Date of incorporation of the <:Otq>aIly:
(iii) Locat:ioo of its registnnJ offi"" (with full ad<hess):
(iv) Locatioo of !he physical infrastructure f:ocility:
(v) Tax I&nrification Number (I1N) and name of the Zone of CommissL<lltef of Taxes and the
Cirde ofIkpuly Commissioner ofTaxes ~who!;e jurisdiction the company IS as~~ or will
he assessttd:
(vi) Oak of opening of the letter of omil;
(vii) Oak or dates 00 which ~ physical infraslJUCture bcility for which ~oval is soughl start~
(a) Irial op=tioo:
(11) comrn=ial operation:
(viii) Oak 00 which ~ iss=!, subscribffi and paid-up capital. of the corupauy reached the figure
of Clb two million;
(ix) The presenl paid up capital of the corupauy:
(x) Authorized capital of ~ company:
(xi) Amoom of share capital issued;
(xii) Amounl of inveslmmt involv~ in...ning up and rurunng the physical infrastruc\Ure facility
for which approval. IS soughl;
(xiii) Minimum n~ of =ploy=; required 10 he mg:<g~:
(xiv) Whether the physical infraslJUClllre facility uses electric enngy or gas (the dak 00 which the
ek<1ricity of gas connection was physically given should he tnellIiomd):
(xv) Val"" ad.dffi Tax (VAl) Registr.u:ionN~rrurnO\~ IaxN~ (ifrequir~) :
(",oi) Exacl tutuJe of business of !he physical infrastructuu facility:
(x\oii) Names, addres~ and TINs of the Managmg Dir=or and Dir«1<1f5 of the company with
particuI ..... of !heir holdings and inurest In the company and other companies or mterprises:
Signature of !he
Managing Dirttlor!Dir~.
VerificatioD
I, ........ .... ........, do hereby solmm!y affirm thai the informarioo givm above tS
corrttI and compl~.
Signature of tbe
Managing Director!Dir~.
• D.t= whiche\~ is inawlicabk.
(2) The awlicarion shall he ~~ by.
(i) an attested copy of certificak of incorporation;
(n) "certificate of coounrocemrm of business;
m
CompiIf'd by: Ma, am Gui La ",S<>cluioa lIi!b: Mabmlldul Ha, au
(iii) an aneslffi copy of !be Memor.mdum and Articles of Associ3tion of~ physical. infuoslJUClllU
f:ocility company;
(iv)in cas. ~ physical. infus= facility has ah.:ody cornrnencul busino;s, ctrtifLftl ropy of
!be :wdilffi balar= shffi and profit and loss accounts fur ~ pmoo for which !be acroums mve
bttn prepared (for an incompl~ Y=' IJ3il hal"""" may ~ 5Ubmined);
(v) III cas. !be physical infraslJUClllU facility for "fuch awro\'3l LS soughl has bttnacqwrm from
3IlOiberpany, an aneslffi copy of~ aglttment 00wttn !be applicanl company and the seUer enler
inlO for !be acquisition of the physical infr.Lstruct= with list and value of ~ acquire;
(vi) a cenific"le to the effect lhat the physical inJi3strnc1lR facility has nol appliffi or shall no!
apply for = le.-akd depaciation allow"",,", under p;LJlLgflLph 7 or 7A of the Third Scb..duk to ~
Onhnance in the following funn, """",ly:
HI hereby ctrtify lhat no awlic,,1ion in respecl of~ physical. infuslruct= facility
("""'" of the undertaking etc.) has bttn. made or shall ~ ma<k 10 ~ Board for, and thai ~.aid
physical infus= facility has nOi bttn. allow..d, accele.-akd ~on all<lW3lLCe wxIer
paragraph 7 or 7A of!be Third SchMuk 10 the ~ for any period.
PI""" Signanu-e of!he
~ . ManagLDg Dir,""""fI:liuclor
(3) On ~pl ofan application under sub-rule (1). !be Board may make such enquirers as il may
consider ~ and may call for such further particulars as if may think fil.
(4) If !be Board is satisfiffi thai the company setting up ~ physical infus= facility for !he
pLIlJIOSeS of =Iion 46C of!he Onhnmce, it shall make an order to thai dIm and send " ropy ibere
oflO the company.
(5) Where ~ Board has passed an order in writing rdusing to approve ~ physical. infi-as=
f:ocility fur JIIlIP<'= of section 46C of the Ordinance, !he person aggri~'Nl by such order may make
an application III writing to !be Chairman of the Board for rm~, who will either himself r",iew
!be order or may COlIStirule " oommitttt coru;isting of Ihrtt M=hers of the Board 10 review ~
same. The =i~ order shall be passed alkr giving the applicant an opportunity ofbeing heard and
!he decision of ~ reVKW shall ~ final and conclusiv".l ......... u.o. No. "~T A :!OLLi'' ''''_:!OLL
[S9AAA. Form of applkation to IH> mad. by a compan)' Cor ~nmption Crom tn undu SKtion
46BB oC IhP Ordinanu. -
(1) An application under ~ (e) of 5UD-section (4) of smion 46BB of !he Or~ for approval
for !be JIIlIP<'= oflhat section in respm of an induslrial undertaking shall ~ ma<k III !be following
form, in duplie=, .ruty signed and vrrifiM by ~ ManagLDg Dirftior or Dir=or of ~ cotupany,
namdy: -
Form of application undu SKlion 46BB of lb. Income-In OrdiDlLDCP, 1984 (XXXVI oC 1984)
(i) Name of the rotqIany:
(D) Dale of incorporation of ~ company:
(iii) Loc3tion of its ..,giste.-ed office (with full addRss):
(iv) Location of the induslrial undertahng:
(v) Twdve--digil T""P"y.,,-' . I<k:ntificalion NUIL1be.- and """'" of the Zone of CommisSIOner of
Taxes and ~ Circle of Deputy Commissioner of Taxes under who!;e jurisdiction ~ company IS
asse;sM 0( will ~ assessed:
(vi) ~ of opening of!he lener of crmil:
(vii) Date on which ~ machinery inslalled was rudy fO( pro<h>ction:
(viii) ~ or dues on which the induslrial undertaking for "fuch awro\.,.[ LS sooght srartm-

(a) trial production:

(b) COlDlIlrfCial production:
(ix) Oak 00 which W issun!, subscribM and paid-up capital ofdte company ",ached W figure of
iah 1W0 million:
(x) 1k puoml paid up c~tal of tbe comp;u!y:
(xi) Authorizul C3pital of dte C<IlIIp<IDy:
(xii) Amount of ~ capital issun!:
(xiii) AmOUIll of ill\~ invol\...d in ..rung up and runmng w industrial. u:xInIahng forwhich
"I'PfO\'3l IS sought:
(xiv) Minimwn number of employ=< ""lui=! to k engaged in one shift:
(xv) Whether W industrial undnbking uses dectric mergy Of gas (tbe d= on which W electricity
or gas connection was physically givm shoold k mentionedl:
(",i) Busmess Idemification Nurnbt:r:
(",ii) list of ilemS rn:uruf:octwM:
(x\i,i) Raw m,nerials to k !=d In w industrial. wxIenalring:
(xix) Whetber any boilding, plant or nu.chinny 1= bem ""'=
on rml or ~ fur tbe industrial
undmaking: if so, derailed description shall k gLvr:n:
(><X) Names, addresses and ""~ve-digit T~. Identification Numbm; of the Managing
Di=1or and Dirn:tors of tbe company widt particulars ofdtei.- holdings and inl<RSt in tbe company
and oIher companies or m""J'rises:
Signature of w
Managing DirecwrlDirttlor_
Verification
I, ___ __________ ___ ___ ______________ ___ ____ __ ___ do hereby solemnly affrrm thai W infonnation givm abm.., IS
oorrttI and compl~_

Signatuu of w
Managing ~ctorIDireclOl_
-Detek whichev~ is LruLJlPlicabk..

(2) 1k :owlication shall k :occ<lIqIanied by-
(i) an anested copy of cmifl<::!.k of incoq>omion;
(ii) a certificate of coonneocemMrt of business;
(iii) an anested copy of tbe Memor3ndum and Articles of Association of the comp;u!y;
(iv) In c= w rotq>any 1= already cOflllllmCed business, certified copy of the audited balance
shttl and profit and loss acrouots for the period for which !be accooDls ha\.., bttn prqIarm
(for an
incomplete year trial balance may k submitted);
(vi) in~, industrial wuIenal:ing for which ~o\'al is sought 1= bem acquired from another
party, :on "nested copy of the "gr<=Dm1 bern=n the appliC3DI comp:ony and dte ..,lin r:nIer mlO for
tbe acquisition ofw industrial wxIenalring widt Iisl and value of assets ~;
PllLa ___ Signa~ofw
Managing Director/Di=tor_
"'"
(3) On ~ ofan :owlication under sub-mi. (I), the Board may make such enquires as it may
consider ~ and may call for such ~ particulars as if may think fil_
m
Compilf'd by: Ma, am Gui La ",S<>cluioa lIilh: MabmlLdlll Ha, au
(4) If ~ Bo..-d is ...tisfied !hal !he cornpmy sdting up !he industrial undmaking is one which
should k OWroVM for !he ~ of ~oo 46BB of ~ Ord~, it shallllllll:. an order 10
thai dIm and smd acopyth=ofto~ cornpmy_
(5) where the ~d has pas=! an ordrr in writing rdUsing 10 0Wr",,,, ~ industrial wxImalring
for ~ of ~oo 46BB of ~ Or~, the P<=Oll aggri~"flI by such order may nW:e an
application In writing 10 the Chairman of the ~d for r=i~. who will either ltitI=lf r=i~ ~
ordrr or may oonstilure a commi~ OODStSting of tIu-tt Membn-s of the Board 10 =i~ the same_
~ =~ ordrr sha.ll be passm afW giving the applicant an opportunity ofbeing beard and the
&cisioo of the revi~ shall k fLDlll and conclusive_
SIlAAAA. Form ofappWn tioD to 1M> mad. by a ph).,.iral iDfra,lructon' facility for u~mptioD
from tn oud.r _ tiou 46CC ofth. OrdinauC<'.-

(I) An applicatioo underdaus. (d) of sub-sectioo (3) of =tioo 46CC of~ Or~ for approv'"
for the ~ of that ~oo in ~ of 0 physical infraslJUClUre facility sha.ll k IlllI& in the
following form, in duplic=, duly sigmd and vmfiftJ by the Managing Dirtttor or Dirtttoc of the
cornpmy, rt.mldy: -
Form of Applicatioo IID<kr ~on 46CC of the
Income-taxOr~, 1984 (XXXVI of 1984)_
(i) N~ of compauy:
(0) Dare of iocorporatioo of the company:
(iii) Locatioo of irs ",gistnm offi"" (with full ad<he.s):
(iv) Locatioo of~ physical infusrruct= facility:
(v) twdve--digit TaxpaYft's Idmtification Nwnkr and ~ of the Zom of Commissiot= ofTaxe<
and the Circk ofIkputy CormnissL<lllef of Taxes IID<kr wllos. jurisdictioo the compauy is assessm
of will be ",,~sM:
(vi) Oak of opening of the Iffier of crm.;t:
(vii) ~ or Dates 00 "fuch!he physical. infrastructt= f:ocility for which approval. is sooght stamd-
(a) trial oper.Uioo:
(b) commercial. opn-atioo:
(viii) ~ 00 which the iss=!, subscribed and paid-up capital. of the compauy ",ached ~ fi&=,
ofrab two million:
(ix) 1k presmt paid up capital of the compauy:
(x) Authori=! capital of the compauy:
(xi) Amount of share capital is,oM
(xii) Amount of inve<tmmt invoh"fll in sming up and runmng the physic'" infrastructure facility
for which "JlPIl"'3l IS sought:
(xiii) Minimum number of employees ""JIlirnl 10 k engagM:
(xiv) \\Ibetber!be physical infras~ facility uses el.ctric enn-gy or gas (the ~ 00 which ~
ek<1ricity or gas ~ctioo was ph}.,.ically given should be tnellIiomd):
(xv) BustneSS Idmtificatioo Number (if fftllllfftJ):
(x,i) Exacl tt.1tt= ofbusir>e<s of~ physic'" infraslfllCtuu facility:
(",ii) Names, addres~ and lY;elve-digil Taxpayers Identificatioo NUIIlbers of !he Mmaging
Dirtttor and Dirtttors of the cornpmy wim partirnlars of!heir hol<hngs and inre=1 in !be OOIqIany
and <Kber oompanie< or enrerpri~:
Signature of !be
Managing Di=wrlDirtttor_
n.
Compil.-d by: Ma, am Grn La a,S<>cluioa lIirh: Mabmlldul H:n all
Vorification
I, ............................................. do !>=by solemnly affrrm WI 1M infonnation givm abm.., IS
oorrttI and compl~.
Signatuu of 1M
Managing ~ctorII>i=lOI.
-o.kk whichev~ is LDlIJIPIicabk.
(2) 1k :opplication shall k ~ed. by-
(i) an alleSiffl copy of =tificak of incoq>oration;
(0) aemificale of c~ ofbusine;s;
(iii) an anesle<! copy of 1M Metnor3ndum and Articles of Associ31ioo oflM physical infraslJUClllU
f:ocility company;
(iv) in ~ 1M physical infraslfllCtl= facility has already 00IIlIllmCed. business, emififfl copy of
tbe audile<! balar= shffi and profit and loss accounlS fur 1M p.noo f<lf which tbe accounts lw,,,,
b«n prepared (fur an inrompl~ ~ trial balantt may k submitted);
(vi) In C""" the physical infraslfllCtl= facility fur which approvlll is wughl has b«n acquired. from
"",,!her pany, an anesle<! copy oflM agrttmenl betwttn the :opplicam company and tbe ""U~ mler
inl<> f<lf tbe acquisition of the physical infI-asaucnIu with lisl and vlll~ of ~s acquire:
Plau. _. SigIlll~
of 1M
Managing Di=ror/Di=ror.
"'"
(3) On ~ ofan :opplication under sub-mi. (I), the Board may make such enquires as it may
consider ~ and may call fur such ~ particulars as if may lhink fil.
(4) If tbe Board is s:!.tisfied.wl the romp;ilIY ~ up 1M physical infi-as~ facility f<lf 1M
purJ><»JeS of Stttion 46CC of tbe Or-dinana, il shall make an <If the comp;Lny.
(5) wkre the Board has passffl an or<k:r In writing refusing I<> approve the physical infrastrucn=
f:ocility for purJIO§el of Stttion 46CC of 1M Or~, the p=oo aggrievM by such or<k:r may
make an :oppliC3tioo in writing I<> the Chainnan of 1M Board f<lf rniew, who will ei!her himself
laYW !he or rmew
the ~. 1k rmew <If<b shall k passffl after giving 1M :opplicant an oppoounity of being kard
and the &cisioo of tbe rni~ shall k [mal and ronclusl.",.l-" .. I.O 270"-'-!'aI"lO]9
S9B. Form of applicati<m oftn pumption for fo,...;gn t...,hnidan.-

(I) An :opplicalion under par.tgIllpb 15 o[Pan-A of the Sixth Sckdule oflM Ordin.or= fur approvlll
f<If laX exomprion f<If foreign leChnician shall k m;wk in the foUowing fonn, if duplic=, duly
signed and vorified.
Form o!application under paragrapb IS of part-A oflhe Sixth Schodtile.
The Firs! &cmary (Approval)

National Board ofRn""'~
GOV=mtellI of 1M PMp!e's Rqmhlic of Bangladesh, Dhab.
Under JI"fllgr;tpb-15 of part-A oftbe Six!h SchMuk oftbe ~ Tax Or~, 191M (XXXVI
of 1984) the undmaIring . :opplies for approv.tl of the enclosed. ~ rontIXt with tbe
foreign ttthnician.
The nttessary particnhrs/ information "'" givm klow:
m
Compiled by: Ma, am Gui La a,sociuioa ..ilb: Mabmadlll Ha, an
PARTICULARS
I. N""", ofTedmician:
2. Nationality:
3. Educational qualification:
4. Designation orposl In which ~ is to k employm in Banglodrsh:
5. Ddails of previous expt:nmC~ (if any):
6. Oak of joining I n p r = t ='>~"":
7. Exact pniod of employmenl:
S. 1k actu.ol da", of rival in Bangladrsh for joming Ik presml post:
9. ?mod of.Gly in Bangladrsh in the prnious four years.: y~as: No ofdau
10. ParIkDI,.." of ~mployu compan)", opH"alion :
(a) N""", and addre!;s of the company:
(b) N<IIUU of business:
(e) Dat~ of incorporation:
(d) Taxp3)"m; IdmlifLCalion Nwnbt:r
(TIN)
Circle:
"""
(e) Date of completion of factory building:
(I) I)a", of insiallation of plant and ~:
(g) Oak of clecDie connection:
(h) Oak of trial op=tion:
(i) Oak of 00IIllll<I"Cial op=tion:
u) No. of penons employnl In Ik undmaking:
SignalDU:
N""", of Designation ofme etq>l~.
DEC LARATION
I ............ ... solemnly declare wlik infonnation fumisbffi abom = In Ik abo,,",

applicationdalnl the ............. fur approval oftheconuxt ofmy ~un&qwagraph IS of
part-A of me Sixd! Sch..dule to me ~ Tax Or~, 19S4 is ro=ct 10 Ik b..st of my
knowlmge and klief. I also declau dw I am " citizm of .
Signamre:
Name ofDesignationofm. technician
2. 1k application shall k a<:c<nq!aDim by: -
(a) Copy of v..ad: permil of Boord ofinvestmmti Ministry ofU""",.
(h) Copy of conlJ3Cl of ~ of Ik lechnician
(c) Copy of DlrDlIXlII>dum and Articles of Association of the etq>!oy..-'s company.
(d) Copy of Cfttific~ of iocOlpOfll!ion of m. empl~'s company.
(e) PboIocopy of passporl with ma.
(I) Evi&nc.;; of previous ~mce.
(g) Copy of Cfttificales of academidtechnical qualification
(3) On r~ of an application w>&r sub---role (I), me Boord may make such inquines as il may
considrr necessary and may call for such ~ particularslinfonnation as it may lhink fit
n.
CompiIf'd by: Ma, am Gui La ",sociuioa lIilh: Mabmudul Ha, au
(4) If~ Boord is satisfied thai ~ ttthniClan should k approved fur ~ p1llp05e§ of parappph 15
of Pan-A of ~ Sixth srn..ruk, it shall tnaU "" om.,,- 10 thai effect and send a copy Ihna>f 10 ~
applicanl.
[60. Applkatioa by [ omp&llY or olhn body cOll"'rat. for approval by u.. Board for
HPmptioa ofian, tm,,"" by aD "'W'I _
aol b.iII& a ... mpa ..y. -
60A AppIkatioli by &II iamnaC<' compaay or "ppnn.,,1 by 1M Board for "".... ptiOIi of
ia..... lm . .." by aa "'....... lIat Nial a compaay. -
6OB. Appliratioll by a body ... '1"'.... t. 0011& a flDaa<t' ... '1"'.... tioll ' POII'lO.-..I by Ih.
eo,,·UDIDHII for ""....pticm of iD'·ffl..... Dt. by all a.ses_ lIat bftD, a rompaay. _). -.. 0.10
"'-UOO,_ ,..<IIi,..,
61. Form of In d u ,." .... alld H .. mplio.. e<>rtificalp, pl[. -
(I) Evny awlication fOf II tax clea== certificate Of "" aemprion cmifiate shall k lIIlI<k In ~
following form: -
ApplkatioD for a . .. ,tilkal. Hlld .. r SKtiolll07 oflhp 1... 0 .... Tax Oniillaan, 1984:
To
The IkpuIy Commissioner of Taxes
Sir,
I ~t
thai a laX dear.ux:e an unnptioo Cfttificale ~ granted 10 me. I glv" ~low the
~ partirnlars.
I. Name of applicant
(in block kllelS).
2. Domicile
3. !'mimt address.
4. ?nmaneru ad<has.
5. Natuu of business Of profrssioo of Bangladesh .
(if ~ ,~sit 10 Bangladesh was tna<k only as a lOurisi and no iocom< was earned during !be pmod
of stay in Bangla<bh, it should k so stated).
6. P~s) at ",-hid the business Of profession IS Of was c...-ried on .
7. Name and addras of employn(s) of the applicam (in ~ !be appliam is
r<pfesmUng II fum <II" II company, ~ ~ and address of the: firm or comp;my should ~ slated).
S. Name of the: Deputy CormnissionerofTaxes, if""y, w~ last assessmen' of !be applicmt was
""""
9. Dateof...-rivai in B""glodesh .
10. Probable date of<lepartuu .
I L Destination .
11. Mode: of In\-el (by air/-"laOO) .
Yow-s faithfully,
(Awlican')
N.B. ~ SIlff!be certifLCale.
When the: awlicant is an existing assesstt, the: application sboold k a.ddm;=lIO!be Dql\ny
Commissioner of T""es who oompl<ted the: lasl assessmmt
"0
Compiled by: Ma, am Grn La ",sociuio.. lIilh: Mabmadlll Ua, an
·SIr'iR out whic~~ is inapplicmk.
Cmific~ 10 ~ furnishM by Employ=!AssocialeSlAgentslHe:od OffiWBf3DCb ()f"fia, wo.

l. c.rtifiM thai . . ................ is O\lHlnplayffir~pr~n""ivo'associa",.
(N~ in blocl: kttn-s)
2. (i) c.rtifi~ rh," ____________ .. ____ (Giv" name) is leaving B.ngl:odrsh tnnpor.Irily 00
leavo'duiy and will r.tum by (Giv" approxim:ok dak).
· (n) c.rtifi~ thai hisIh.:r ~ was less than 1M tlXabl" minimum during !be pniod(s).
(iii) A rn".que for rbe 3lIlIIUDt of I3X M along wim !be compu1aIion of ioc~ is enclost<!.
(iv) W" lUldort:iRtoJI3Yrbe I3X liability, if:my, v.iIen~.
Signa"""
Designatioo .
N~ and :oddr=; of!be EIqlloy=!Associa~
Agmtslfuad OffiWBflIOCh ()ffic.,.
·SIr'iR out whic~~ is inapplicmk.
Guaranltt Cftrifi~ to ~ furnished by a I3X ~ III Bangladesh in rbe c"",, of ~ who "'"
r>eim employ=; nor rq>r=tatives of any frrm.
w.,n, . ...
cmify (N~ in blocl: 1=) that . . .. IS
known 10 usI= and that wo'I UIldntake 10 JI3Y ~ I3X liability, if:my, v.iIen <ktermin«l.
Signa""" of rbe guarantor

N~ and :oddr=;
TIN .
Circle.
(2) Tax clear;wce cmificate issued by me Dqluty ComrrUssim= ofTaxes shall ~ in !be followmg
fOllD: -
Book No. Sforial No. Book No. 5.ria1 No.
C<!unterfoil of Cfttific= undo.- =lioo 101 ofrbe TAXES DEPARTl\lIl'rrr
Income Tax Ordinance, 19&4 (XXXVI ofI984)
Cenifica'" wm- =lioo 107 of rbe Income Tax
"''' Or~, 1984 (XXXVI of 1984)
orne. oflhP o,.puly Commi,sioD.r of Tn ...
...... Cir<:k.
Busmess or professioo .
Date of arrival in Bangladesh . This IS 10 cmify thai ..
Date of dqJanur" of (whose signarur" or
(as stated in !be applic~oo) thUlIlb Impression is affind !>dow) has 00
liabilities rn:ode satisfactory 3fJ311gemenrs for
Date up 10 which 1M certificate is valid
hiSiber I>Il&I 1M Income Tax Or~, 19&4
Chalbn No. and da", of p;tyment of I3X .
(XXXVI of 1984), !be Income-lax ACI, 1922
Signarur" or left-hand thumb impresSlOO of rbe (XI of 1922), !he Gifl-13X ACI, 1963 (XIT of
~ """"'" in !he cert:ifi""",
"0
Compilf'd by: Ma, am Gui La ,.,"";uioa lIirh: Mabmadlll Ha, an
1963). or ~ ".."alm-Iax Act, 1963 (XV of

Dqltny Commissiomr ofTaxes . 1963>-
.......... ......... ICirck. nu. =tificale IS ,'3lid up 10.
Signature.
Ikputy Commissi~ of Taxes,
Signamreorld"t-hand. ..... /Cirde.
mumb impm;sion of ~
person named in !be =tifLCllIe .
(3) Exemption cenificale iss=! by the Ikputy Commi5Si~ of Taxes shall ~ in !be following
fonn:
Book No. Strial No. Book No. Sfo..w Na.

Couut.,"foil of e<',tifkalp uudu S<'ctiou 107 TAXES DEPARTML"iT
afl ... 1DCame Tn Ordiuaun, 1984 (XXXVI
C.rtificat. uudu ..dilm 107 aft ... Lacome
af 1984)
Tn O ...Ii.Daue<'. 1984 (XXXVI of 1984)
D=.
orne<' of tM o.puly Cammi"iouH of Tans
................. Circle
N_
Place.
Pr=t adcRss .
P=naneo.I a<\dm;s . "'"
This is to =tify thar ..
Busme;s or professioo. . of (whc= siguatlJu or
llite of ..-rival in Baugladesh . mumb impressioo.lS affixrd b"low) IS exeruptnI
from producing ""~ of payment of taxes in
llit" of application .
COIID«tioo wim his Joorney 10 all jllUUle)'
llite of dqJanure (as stated in the application)
~fumxd ~f"",.
Deputy Commissioner of Taxes.

This cenificate is valid up to .
............. ..... ICircle.
(SiguatlJu) .
Signamre or left-hand thumb impression of me
DqJuty Commissioner ofT"","",
person named in the cenificale
.... ..... ICircle.
Si~ or left-hand tlnunb impression of the

person named III the =tificale .
62. Productiou of cH1i6catp afln deanun•• Ie., b<>fa .... auy ome<'r of eustom •. -
(I) Subject to the pronsioo.s ofrul" 63, ""'r:IY person who is no! domiciled III Baugladesh shall ...
~ 10 produce a lax clear.mce certifLCak or exemptioo. certif"""" 10 an o~ of immigration
or customs fur examJ.DlItion ~f"", hele"v"" B.ogladrsh.
(2) In the case of" ~ who claims to ... domiciled in Bangl~ the of"fi= of immigratioo. of
customs and me """""'" or charter of " ship or aircraft may accep1 any of the foUowing evidences of
nationality, 1lalIle!y: -
(a) a passport is.ued by the GoV=nnertI; or
(b) a =tificare of nationality or domicile is.ued by a Dislrict Magi.= or the GOV<rnmm.I.
[62A. Form afc.,1ir1cal. uud •• SKliou S3AA-

E,'r:IY certi.ficale lIDIk:r =:Iioo S3AA of the Ordinance shall ... made in the foUm.ving fOrm:
m
Compilf'd by: Ma, am Gui La ",socluioa ..ith: Mabmadul Ha, an
Form NO. IT_147A Form NO. IT_147A

BookNo Seri.ol No. BookNo SffiaINo
FormBB Fonn BB
COWlterfoil of «<Iificotelll>der >«bon 51AA of tho Tax,. Doputm ... ,
Income TOll~, 19&4 (Ord No. XXXVI of
19&4) C«tific ... l1l><I« section 53AA of tho 10C<>fll00 T.,.
Ordinutce, 1984 (Ord. No. XXXVl of 19&4)
Nome of tho ihippm! Bus""', Dqruty Commiuiooer of Tax,. o~
TIN (irony) Circl, ............... Z""" ..
A<Id:-..s ... (~) ..
N..,.. of tho obip.",n..,L D.tod ...
Name of the c"","in ... This is I<> c<ftify tha, (N....., of the Bu.u.... 000/0.-
N.. To~, .. '!_ tber~f) .......................................... [TIN (if
Ponof~!istry... :my») ..................................................... ,
L.., pon of calL (Ad. ) ..
Na'pot1ofc.n ..
D.1e of .m,-al in ~udesb. ..
D.1e of opplic .. ioo. ..
'~1..~.~..~;;;,;;;;;;;::::::~
hal m • .s.uli>fKtory lUbilitin ........
D.1e of depOltu.-e ( . . ..... d in tho .pp~C.tiOD)- 0lTII~ for his.Ibo.- >«bOD 51AA
D.1e up«> wbicb tho «<Iifio... is ,·.~ d .

~oi,i~Oi~"';;;;;,,'u'"_,,
·;;;.;o;.C.'''.~
, (Ord. No. XXXVI
of1984)
d",UnJPO.No .. This =tifk ... is ,-alid up'o ..
D.Ie ..
P.ymen' Of,Oll .. TIc (Offici.1 Seal)
Si!D"hUe 0.- l,ft_1und IhllDlb impr....:on of tho Sip""" or .,ft-bmd Sil"" ___ ...
penon 0.- the .uthorised ~,.~ of tho
penon ""m<d in tho «<Iifio......
tbumb imprenioo of tho
""""" OJ
~..,oftho
tho.1l!borisod
eire.,..
,-
Dopmy Commi...:oo.r of
.......... T"" ..
Dqruty Commiuiooer of Tax,. p<nOn name ill tho Zemo ...
Circl~ . .. ....... Z""" .. ~.
]_,,"""WlO"
63. En mplioD f,"Om productioD ..flu ri..araDct' c.rtifkalp. -
~ fullawing uceplioos..., made 1DlIIer=:tioo 107(1) of m., 0r-dinatItt, ~Iy:
(a) :ill persons hdow m., ~ of eighlttn years;
(1)) p ...smgu-s who CaD show by m., dales staJDpm DB their passpoltS Of by o~ rdiahk e'>~<Ienc..,
dw·
(i) ~ ha"" oot spenl """" thoo. nindy days :ot a time in Bang1adrsh; and
(;,) thq ha"" 001 SpmlllXlR th.m nindy days in my fm.mcial ~ar in Bartgl.<ksb;
( c)
«
(r)] .-.........O.No. ' 76-L .... _ • ...,' , ...
(I) all mrrnhm; of diplomatic, trW Of COUlDlrJCial miss",", appoimffi by foreign Go,,==ts,
Dad. cona:niSSIooer5 and consul drmocr:otic and :ill full-time employtts of such diplomatic
missions, trW oommissionrls and consular officers;
(g) :ill offi=s aDd employ=; of fomgn Go"",nmrms visiting Bartglodrsh 011 duly;
(h) m., wives and deprndmts of P"fSOIlS oo,-.,ud by clauses( d), (r)] ~" S10. No. 170-1..... _
.""'" ... (I) aDd (g);
(i) womm ",-ho gives a dttlar.tlion to m., efT"", that sb. is ",-holly depmdrnt upon her husband,
parmi or guardian. and has no indepmdenI ~ of incomr;
[j] ' - " ""O.No. "6-,,...._ .""'"...
m
Compil.-d by: M a sam Gui In a,"";uioa ..ith: Mabmadul H a , aa
Tbp Lacomp Tn Rul.', 1984 I,T, Manllal (par.-II)
[64. Applinllion ror • coortifit:olp for Ina, r.. of PropPrty. _[ ___ ... ..... 0. "'" ",''''', _ 1&.,...
64A. FonD of Cf'rtifk:olp. -
~ emilie"", to k fumisb.d un<kr!be flIS' and s=md proviso to Sft1ion 82 of!be Or~
.mill kIII the following form and shall k vmJied in !be m:IfI'...,- indicaled tkrnn: -
From orc.rlifkalp undu I'" P'"o"jso 10 sK lioD 82 oflh.Lacom. Tn O,mnanCf', 1984

(XXXVI or 1984)
W. . .. .. .. . .. ..........., examined the books of accounts of ..

(namo: "ftho: clwtered ocoountanI) (D3lIl< of the company)
with rd"er<:lltt 10 rd = t r<=>lds and docwnems and .,.., enclosing I....-=cith a sialerDen' showing
_=.
!be compuIaIion of !be total lOCO"'" of the said ...... ... (D3lIl< of the company) in re;pect of the
w< .
y=" . ... roruspondllig 10 !be IIICOIDe yur ending on .
.. .... . .. .. ....... <:mify !hat the IOIalIllCOlIle !ihov.... in the sl3lnnen. has bttn
(......, of .... clun<=l occountlnt)
determined in accordanee with the provisions laid do",... in !be Ordinantt after n«essaJY
adjUS1men1S for expertses and depaci3lion which are allowable under the provisions of the said
Or~ and provis,ons of intftn.1tional AccounI:lnlS of Bangladesh ......., bttn COfr4llied with.
In our opinlOll hasotd on infOfllllltion and documenlS .".mintd by us, the mclosed SlaIerDmt rdlecrs
!be total inc""", of the said company fur !he aforernentiooc-d income yur.
End..,uu: ~ slalemmt showingeompulalion of wlal in"""",.
Signat= of the
Charterm Aero"man!.
Name and <Iddress of!he

"'"
...... .. .... .. ......... (&al) Charterm Aero"mam.
[648. rr.. Pl.n-digil[ Io_",SJlOll."." Tn pay.,·'s Id.nlificalion NumiN>r. -
Every person shall, fur !be ~ of oInaining Tax Jl"yr:r'. Idmtifieation Number (fIN) rern=!
10 in Sft1ion 1M B of!be Ordinance, submi. an ~liC3lion-
(I) declrorlical.ly through the wd>si~ hosied by the Board for this JlIUPOS" by following the
proceduu mentiooed in the wd>sire; or
(2) manually in the form prescribed klow 10 !be DqruIy CommissiOlln" of Taxes with whom his
jurisdiction lies or to any oil....- authority or agency as may k authorised by the Board in this
~I: -
Applicalion form ror T npanr'. Id.nlirlcaoon NumbH-

Instruction"
(I) U.., capital kners. Write one lener in och box. Kftp an nnpty box in ~ """0 words.
Avoid abbrautions.
Avoid abbraution as much as possible.
(2) Incomplere and iocOlUd applieation .mill no! k qualified for Taxpayer's IdmtiflClltion
N"",,",.
(3) National Board of ~="" (NBR) will vm:fy !he information furnished below as may k
"""",,.
m
Compiled by: Ma, am Gui La .,sociuioa ..ilh: Mabmlldul Ha, all
(To k filk<! in by me 0ISSe§=)

I. N~ oflhe assesstt:
IIIIIIIIIIIIIIIIIIIIIIII
2.(a) FaIber'. N~ (In case ofindividu:d):
(b) MO!her's Name (In ~ of individual):
I n=I I I I I I I I I I I I I I I I I I I I I I I
(c) of binh (In case of individual):
l ok i I
Monm I I Y=
II I
(d) N~ oflhe Husband (Wherever applicable, In c~ of individual):
3.N~andTINofthe-
(a) Business (in case of sole propriffillShip, only~ and adche.s oJWI k givm)
(b) P:u1nern (in case ofa fLml)
(c) Sponsor Di=tors (in ~ of a company)
.
(Wh=ver applicable if n=Inl sq>ar.<1e sbffi may ~ mrled)
•, N_ TIN
b
,
,d
f
4.Incorporation Nolkgistr.Uion No. ('.\'!>era-n awlicable):
5.IncorporationlRegistntion Dale ('.\'!>era-eo- applicable):
1D4 IM
l. 1 L I I 1
m
Compilf'd by: Ma, am Gui La a,S<>cluioa lIi!h: Mabmlldlll Ha, an
6(a). Currml addr=:
District: I I LU I
(b). TdqIhoodMobik Phone Number: FaxNumbn-:
I I I I I I I I I I I I I I
E-nWl Address:
I I I I
(e). Pummeol adcheso:
IIIIIIIIIIIIIIIIIIIIIIII I
II District: II "'" Cod<
(d). Cllh.:r addr= ~actorylProfessjonal):
District: II
7. National IDIPasspon N~ (mandaIOf}' for individual)
I I I I I I I I I I I I I I I
I ~eby affirm tha! ill inform:otioo giVr:D abov. is rorRct and compl~ and I ha~.. not Clkm
any Tax payn-'s Idmtification NIlUlber.
Signarnre of w ""so;=) S ' ' ,,520 ' 6l'2OI1
((3) Evr:ry assesstt or any pnson who Iw; bttn giVr:D a T~'s Idmtific:uioo Nwnbn- (I1N)
IlD<kf sub-Stttioo (I) of Stttioo I S4B sha.ll be giVr:D a =tific= which may contain !he foUowmg
partiru1..--s of such a s = or pnson:
,TIN
2. N""",
3. Fa!her'. n.1lIIe (for individual)
4. Molher's ~ (for individual)
5. Presmt addr=
6.?ftmanr:n1 ad<Rss
7. N""", ofw bnsifll'SSlemplO}'ft" (if awlicable))
8. kgist=dofficc adchess (for company & others)
9. Prmous (10 digit) TIN (ifany)
10. Status.) _ .. S20"1i:'2O"
m
CompiIf'd by: Ma, am Gui La ",S<>cluioa lIilh: Mabmadlll Ha, au
64BB. V~rifi ca lioD of lb. autb.Dlicity ..fm·.h......tigil Tnpa y~r '. Id... tificalioD )\;umbu .-
(I) For the ~ ofsub-Sft1ion (2) of Sft1ion IS4A of the Or~, the ooncemed authority,
as meolioonl in sub-Stttioo (I) of Stttion IS4A providing =vices 10 a person, shall apply for a
u= idenlification electronically through the wdlsile hosted by the Boord.
(2) Upon submission of application wxkr sub-ruk (I), n= identification shall k gm=tM
ek<1ronically in favour of the conct:med 3UIhority 10 v..-ify m. authenticity of m. ~lv,,--digit
Taxpayn'. Identification NIlUlbrr (TIN), produ=I kf= it, following the prottdure meotionM in
m. said "",!>sile.
(3) If m. twdve--d:igit T axpayn'. Identification Numbt:r (TIN) produced k f= the coo=ned
:wthority is found fake, the authority shall-
(a) 001 prori<k m. ......,.,., meotionM m sub-sffiion (I) of sectio:o IS4A of m. Or~; and
(11) infoon the Boanl electronically ahow the .ubmission of such fah TIN with detail
infotmation meotiomd in m. said wdlsile.
(4) On f<'ttlving infonnalion wxkr clause (11) ohub-rule (3), the Boord shall take "PPfopru.le action
against m. pnson who submitted" fake lY;dve--d:igit Taxpayn'. Identification Nwnber (TIN) in
acCOfdance with m. provisions of the Or~.
[64C. Tn COn..ctiOD accoliDI Dllm ...... -
Every peISOII f~uired 10 deduct 01 coUect tax wuIer Chapier VII of the !nmme Tax Or~,
19S4 shall k given a lax coUection accollDl number by the Boord and such pmiOO shall fiU in the
foUowing foon and submil the ~ 10 the Dqmty Commissioner of Taxes who has jurisdictioo 10
assess him: -
Applica tioD fOlm for Tn COn..ctiOD ACCOIiDt Num .... r
IDsl.uctioD"
Use capiClilellerS. Wrile one lmer m each oox. KeqI an m:q>ty oox in ~ two wOlds. Avoid
al!bre\ution as nruch as possible.
(fo k filled m by the collection/deduction 3UIhority)
I. Na .... oftb. a ulhority/p"-"'D r "'luirfli 10 dfdud or c .. lk>r:
I I I I I I
S. Fn l\'umb..-:
UO
CompiIfd by: Ma, am Gui La a,sociati .. a lIi!b: Mabmadlll Ha, aa
6. E-mail addr .."
7. Tn Pray .... '. IdeDtifkalioD Numbu (fIl\I:

I I I I I I I I I I I I
Si~ .. Iu..
N""",:
De;ignation:
m
Compilf'd by: Ma, am Gui La a,"";uioa lIi!h: Mabmadul H .., au
Tb. lac.. m. Tn Rul.', 1984 I,T, Manllal (pari-II)
Nok: ~ 10 sign w application-

a. In c;os., of individual; by w individual
b. in c""" offirm; by any ofw partmrs
c. In "'""" of ro<q>aIlY; by any of the slwdlolder diuctors
d. in c""" of lora! :wthority; by the fuadof AccooruslF~
e. In "'""" of gov=nnent: by !he officer assigned for W purJIO§<'J
(fo h<' fillffi in by the <:<>n<:ern.d cird~)
I. A.ses' lDI'nt location:
""'"
I I
Circle:
I I
2. Cat"''''1' (IHductiD.ll Auth .. rity):
D Go"r:mmeru D Individual D ~any D Firm
D AIIIOIlODlOUS D 0Ih..-
l. C .. nu m Mini, I'1' (In ras. ofgo,-.rnlDl'nt ra t",.. '1'):
Name ofw Ministry: _ _ _ _ _ _ _ _ _ __
FOfW3JOOl di=t:ly 10 W S=a:uy (Compult:r), NBR, ~cha, Dhaka.
SiJlnatu.... of th. o.pul)' C .. mmmi ..... r of Tn...
(fo h<' filk<! in by the NBR)
Tn Coll. dion Account "'umbor:

I-I
Tn Coll. dion SoUITt' codes:
SiJlnatu .... ofth. SKond S.., .... tary (Comput.r), "'"DR SEAL
65. Amount or rat. for allowancoo on ntutainlDl'nt . xp<' ..... -

For w purJIO§<' of =tion 30 (I) (i) of w 0Idinan""', m. """"""" or rates In ace<s of which no
OOloctioo shall h<' admissible for apm<ht= in ..,spm of erumainmm.1 ,..., sp<cifi.-d as !>dow: -
(a) On W flrSl tab. 10 bkhs of income, profits and gains of w business or professiOll
(compo.md h<'f."-,, making any a!~ in ~I of apm<ht= OIl enlt:rtainmmt)
.................... '" m. r= of4 ~.;
(b) On w h.l ....... of income, profilS and gains of the business or profession (compu..-d in the
II1aIUler afores.aid) ....... '" the IlIIe of2~..

65A. A110"","" ill .....pooct or . IpI'lIditu .... Oil ro,...;gll tra ... I. ror holidlo)illl: alld .....,...at;"lI. -
(I) For ~ S<II.I1« of =tion 30(1). (ii) of ~ Or~ !be a\lowan"" in respttt of expmdihn on
foreign. till.....!. for holidaying and lftRation of an nnp\oytt and his dq>rnden1S in e = of tbe
anlOUIlt eqwvakm ro Ih= months basic salary of ~ etq>loytt or w,",,-foonhs of Ihe actual
expmdirure, whichever IS Ie .., 001 oftmrr Ihan once in ev~ two ~3IS shall ~ admi .. ible.
Explllllalioll. - For tbe pwposes of this ruk------
(a) "basIc salary" means ~ pay and a.Ilowaoct:S pa)'3h1e monthly or~, but """" 001
include-
(i) <k= a.Ilowartee or <karness pay tmIess it mtns into !be rompuI3tion of
s~""tion or r.tirnnm.1 bt=filS of ~ nnploytt corx:=ted;
(ii) nnpl<>yft"'. contribution 1<1 a rerogniud prm~<kDl fund or a fund 1<1 which the ?roridml
FwxIs Act, 1925 (XIX of 1925) applies and the inttusl crffii~ on !be acrumuI~ bat""""
of an nnploy~ in such fund;
(iIi) alloWllOCe, which are exetqII from tbe paymml of tax; and
(iv) all~; pnlIUlsileS, """wries and aoy bt=fit;
(b) '.nnp~" includes a <hrttror of a OOIqIany worlcing full-~ for <1M cotq>any; and
(c) "dq>rndents" means an nnploytt"s spouse and minor childrm including slql and adopted
childr=
(2) Notwithsw.ding anything containffl in this rule, aoy expmdirure 00 fureign Iravds UDder sub-
rule (I) for y..liichpaymenl has bttn II1OO<k in a SlIIll ==ding iah 10,000 shall not ~ a1lowm as
a <kduction in computing tbe IOIal ~ tmIess such pa)IDellI is made by a cro=d chnju.. drawn.
on a hank or by a crossed hank draft.
[658.. Rat . .. f aUo""," . ... ill. r.spooct .. f pUblicity and adnrt~lIt . IpI'II.... _I ....... "" s.a. 0.
s.. . lI-L'U, _ ......,l ... ' . . I ..., _ .... ......... _ _ _ • .llO' s.. Jll--tJ1O._ ....n.o
[65<:. Rat ... f allowallcP. ill .....pooct ..r . IpHlditun .. n di, lribut;"11 or frN' samples. -
For ~ I""JlOS" of =lion 30(1) (iv) of~ Ordinance, !be mes tn excess of which no <kduction
shall ~ admissible fM e:o:pmdin= tn respttt of distribution of IRe samples shall ~ ~ fol1owing-
(a) in c""", ofap~utical indusu-y-
(i) for a turnover upl<l taU 5 crou, at the fllle of2%
(ii) fM a turn""n- tn ex"".. of iah 5 crou but upIO 10 crou. at ~ fll~ of 1%
(iii) for a turnover in excess of iah 1O ~, atlhe '*
of 05()"A,;
(b) in c""'" ofa food, COSllldics and roiletries indusu-y-
(i) for a turnovn upro iah 5 crou, at ~ fllie of 1%
(ii) for a turnovn- tn ex"" .. of iah 5 crou but upIO 10 crou. at ~ fll~ of 0.5%
(iii) for a tunl<lver in excess ofiah 1O ~, atlhe '*
of 0.25%
(c) in c""'" of aoyodter indu.aies-
(i) for a turnovnupro iah 5 crou, at the fllie ofO. 5~.
(ii) fM a turnovn- tn ex"".. of iah 5 crou but upIO 10 cr.,.." at ~ fll~ of 0.25%
(iii) for a turnover in excess ofiah 1O ~, at the '*
of 0.1 %. ] - I""sro """""
[66. Stalldanl ..r a " touri, t iDd trlt'1'". _I ....... "" S.ll0' .... m-.Aa' ' ' _ - . - , ......"..
67. 5.arrh alld S.izu ..... -

((I) Subject 1<1 pmvislOllS of sub-rule (19), tbe JIOWft1l of search and serna. under section 11 7 shall
~ exercisM in acrordance with sub-ruies (3) 1<1 (1 8).]-- >0"
(2] ' - " " S10."". 2S1_""""_ >OIl, _ . ,," '''''''
no
Compil«l by: Masam Gui La a,socluioa lIi!h: Mahmndul Ha, an
((3) 1k auIborimion under sub-=tion (I) of =lion 117 o.hal.l k in ",; riling under !he sigtl3llU,
= and designation of !he offi= Issuing such 3Utborization and shall k..- his ..,al J-.. lO"
(4) Any prrson in charge of, or residing In, any building, piau, vessel, "dude or aircnft authoriud
'" k seard...t shall, on dnnand by Ik Officer 3Uthorized '" ~ Ik POWftll of ..,..-ch and
s6zure under section 117 (herOnafter rdIn=! '" aslk 3U1horized officer) and on prodoction of
tbe authorily, allow him ingress tbeR10 and affurd all ",asonable facilities for a searcl! tberein
(5) If ingress into such building or place C3IlOOI k so obuined it shall k lawful fur tbe alllhorized
officer ~ Ik <IllIhori1y, with such ....lS~ of police officers as may "" requi=I, '" <:Iller
such building or place ..,arch !herein and in orrler '" dI~1 311 m.~ into such building or place,
'" breal: open any = or inn..- door or window of any other person, if after notification of his
authority and JlIllPOS" anddnnandof admitt= duly made, be =tOOt odterwj.., obtain admittaoce:
Prm1dlKi lhal, if any SllCh building or plQCfl is an apanmut in actual occupancy of a
woman, according 10 cu!>fom dOG not app«1r mpublic, Ihff outhor;~ffli officer shall, bltfo,.., Ulutng
such aponmul, gn.. n<JtiCff 10 SllCh woman lhat shlf is ollibltrty to withdraw and shall afford hu
.very reasonablff focilify for withdrrm"ing and may thu brmk Op"'" the oponn!ml and ullfr if.
(6) If ingress in 10 any ves..,l "dude of aircraft alllhorized '" k ..,ard>nl caonoI "" obtained
b.cat= such vess.l vdUck of aircnft is moving or for 3IIy other reason, it shall k lawful for tbe
3lJ!hori=I offi= with such assisl3Dtt of police officers or any other offiCftll of !he Government,
"" may k ~ to slOp any such vess.l or "ehide or, in !he c"",, of an airtnft, compel il to slOp
or Imd, and search any pan of Ik "essd, "dUck of aircnft; and in order '" effect 311 m= ut'"
such "essd, vehick or aircraft, '" break open 3IIy ouler or inner door or window of 3IIy such ~~l
"dUck or aircnft, "'~ thai of !he prrson 10 "" searcbed or of any other person, of after
notification ofhis authority 3IId JlIllPOS" and demand of adminance duly made, he caonoI om..wi..,
obtain adminance:
Prm1dffli thai ofany SllCh l'fruffl. , ..hidlf or otrcraft is occupim by 0 woman. wha according
10 custom dOG not appear in public, thlf OIIthartzed officu shall. hff.fonz uluing such "lssm, "Midff
or aircraft. gnw noti"" to SllCh woman lhat she is allibltrty 10 l>"ithdraw and shall afford hffr .very
rmsonablfffacilify for l>1Ihdrowing.
(7) 1k 3UIhoriz.ed offi= may require any person who IS Ik owner, or has immrdiate JIO'~,
or control of any box, locker, safe, almirah or any other r~le situate in such building, place,
ves,;o,l, vdude or aircraft, 10 open !he same and allow access to inspect or examtrle its conlml!i, and,
where tbe k~ therfflf '"'" DOl available or wh= such prrson fails to comp;tny with any such
~I, may == any action 10 "" etkm induding Ik breaking open of such box, locker,
safe, almirah or other recq>tocle which tbe authoriud officer may dttm necess.ary for c..-.ying oul
all or any of Ik purposes spttified in the 3Utbority issued under sub-rule (2).
(8) 1k alllhoriud officer may, where illS not pr3C1:icabk to seize the money, bullion, j~Uery or
other valuable artick or thing or any books of accoont or documml, stn.., an order on tbe owner or
tbe prrson who IS in jrnmrdj'le JIO'~ or control thereofth3t k shalllW r""""".." pan with or
otherwise deal with il excqJl with tbe ptn-'KlUS permission of !he alllhorizrd offi=, who may take
such steps as may k lI«ess.ary for ensuring rotqIliance with this sub-rule.
(9) Any person ",fnred '" in clause (c) of sub-section (2) of section 117 may k ..".,me<! Ik
3lJ!hori=I officer with such ~ as be may consider ~. If such person is woman !be
..arch shall "" made by 3II0ther woman with a striCi regard '" <k«ocy.
(10) Ikf"", making a ""arch, the alllhoriz.ed officer shall, -
(a) where a building or place IS '" k se..-clted, call upon IWO or more ~le inhabiCWIs
of Ik locality in which Ik building or place '" "" ..arched IS sitlL1k; :md
Compilf'd by: Masam Gui La a,"";uioa lIi!h: Mahmadlll Ha, aa '"

(b) ..me a v=el, vehide or aircraft is to ~ ~chffi, call upon my IWO or Ill<lU ~le
pmlOfIS, to attmd and wittr.;s !he ~ch and may ,ss"" an order in writing 10 them or my of
them so 10 00.
(II) ""'" ~ch shall ~ mack tn the ~ of the witne;ses aforesaid and a lisl of all dUng,;
.nud tn !he t:O\llY of such s=d! and of!he pb=; in which !hey v.~e =pa1ively found shall ~
such wimes~; hili no person witnesstng a s=d! shall ~ rnjuUM to anmd as a wittr.;s of !he
~ch in my proettdings under !he ineorIlHax Act, 1922 or !he ~ T ax Or~, 1984
unkss spriolly slllIlIl>Olled
(12) The occupam of!he building, p~ ve...,l, vehicles or aircraft ~ched, including the person
in charge of such vessd, vehicle or aircraft, or """'" person on his ~half, shall ~ permiliM 10
anmd during the s=d! and a copy of the list prepar..d under sub-rule (II) shall ~ delivered 10
such occupam or person. A copy rhneof shall ~ flllVl'arded 10 the Senio.- Commissior= of T axes
and, wl~ the authorization has bttn issum by my officer orhn- than the ~or Commissiomr of
Taxes, also 10 !hal officer.
(13) Whete my pn-son is ~ch..d under claus.. (e) of sub---..,ction (2) of =:!ion 117, a Iisr ofall
dUng,; I.1km possoesSlOll of shall ~ prepared and a copy rhneof shall ~ delivned 10 such ~
A copy rhneof shall ~ fOlWanied 10 the Senio.- Commissioner of Taxes and, v.1tete the
authorinuion has hem issum by my officer OM, than the ~or Commissionn- ofTaxes, also 10
Ihar ofTtcer.
(14) The autbori2rd offi= shall p~ or eau.., 10 ~ placed the bullion,~llery and orhn- valuable
articles and rhings .nud during the ..,arch in a package or packages which shall ~ listed wi!h
<ktaili; of the bullion, jewellery and orhn- valuable articles and thing,; placed tbernn; every such
package shall bear m idmliftcation marl: and the ..,..[ of the authorized offien or my orhn- !aXeS
authority not ~low !he rank of Deputy Commissioner of Taxes and the OCCUJl3llI of !he building,
p~, vessel, vehicle or aircraft including the pn-son tn charge of such \..,...,1, vehicle or aircraft,
~ch..d or my orhn- person in his bdtalf shall also ~ permitted 10 platt his ..,..[ on them A copy
of the liS! prepar..d shall ~ forwarded 10 the ~or Commissiomr of T axes and wh= the
authorinuion has bttn ISsued by any offict:r orhn- than the ~or Commissiot= of Taxes, also 10
thar ofTtcer.
(15) The aurhorized offi= may con\~ the books of ""'COUIlI and orher documems, if my, seiz..d
by him tn !he t:O\llY of the ..,arch made by him and the package or pachge, if my, referted to in
sub---rule (14) 10 the offi"" of my= authority nor ~Iow the rank ofDepwy CommiSSIoner of
Taxes (beteinafler referted to as the Cusrodian). Anyrnonq.nud in the search r"c=ed 10 move
may also ~ deposited wi!h !he Cusrodian.
(16) (i) The Cusrodim shalll3ke such sreps as he may consilkr ~ for the safe cusrody of
(a) books of "",,,,,um and orhn-docurnmrs: and
(b) !he package or pachges, conveyed to him.
(ii) The Cusrodian may deposit for safe cusrody all or my of the pachges wi!h my branch of
the Bangladesh &nl: or ilS subsidiaries or a G o v = Treaswy.
(iii) Where any money has bttn deposited wi!h the Cusroclian, be may credit the money, or
remil the mooey tlu-ough !he ",,,,resl Go"emmmi Treasury fro. of charge for being credir..d,
in the personal Dq>osit AccounI of the ~or Commissi......- of Taxes in the Govemmmi
Treaswy al the place where the offi"" of the ~or Commissioner IS siluakd.
(11) (i) ~'ft" any ..,ale<! package is rftluired 10 ~ opmed fur my of the purp<>Seli of!he i n =
laX Act, 19441Income Tax Ordinance, 1984, the aurhoriz.ed offien may, unl= he is himsdf!he
Cusrodian, JeqUisition the .""'" for the Custodian and on receipt of !he JeqUisitioo, such pachge or
Compiled by: Ma, a m Grn '"

pacbges, ... ~ c"",, may ~ shall "'" ddivnN to him by ~ Cus!Odian_1k aulhori=! officer
may br~ak any seal and opm such pacb.g in ~ preserlC<' of ",;o resptttabl. witnesses afkr ginng
a ",asonahle ooti"" 10 ~ person from v; h"", cusrody ~ ronlmlS ",~e sOzN, 10 "'" pusmt_
(D) Such person .tt..ll ~ permitted to "'" presenI till all Of auy of the commts of .ncb pa<hge =
pb=! in a f=h package Of packages and ..,al..d in the Ill3llDef SP<'Cified in sub-mk (I) Of ddivn ed
10 such person Of the Cusrodian, ... the case may~_
(IS) ~ DepuIy Commissioner of T~ 10 whom a rqx>rt with all rdev"m papns Ita,..,
hem handed
ovn under sub-=tion (I) of =lion I IS.tt..l1 Ita,..,
all the POWftll conf=ed on the authorized
offi= nod..- sub-rule (15) and (11)_
((19) NOIwithstanding anything ro",:lined III rules 9,10,1 1,11,13,1 4) 5, 16,17 and 18 in exercismg
the pown of search and seizu,-", an officn aulhori=:l by such income-tax "nthorities ... is ref=-ed
10 in oection 117 of the Or~ may oeiz.e from" poo of business any hooks of accounts,
doculIlems, ekruonic ,-"cords and sysIerrL'l, electronic devices afkr providing au acinowledgemml
~ in the following formin respm of ~ oeiz..t it=_] - ":'>12
FORM
AckDo"Wg.IDI'Dt R"".ipt
(Rut. 67(19) of the ~ Tax Rules, 1984]
1 ___ _ ____ _______ _______ ___ ___ , (Designation) __ ___ ______ ___ ___________ ____ __ _ ____ of _ _____ has
..,;zm the following i = from _ ___ ___ _ ____ (=ofperson) __ ___ ______ ___ __________ ___ _____ _,
"""'"
(TIN, ifany)
)"ar) 31_
____ _________ _rodayon_
______ (time)
(.w." month and
I"No I NamelDescription of the items Quantity Ittasons for oeizur" I

Copy of Acknowledgement RecnpI has hem issued and ddiver..d 10 the person! etqIloyttJ
D "uthorizrd ~ti,.., of the person;
Copy of Acknowledg=rt RecnpI has hem :ottached to ~ sik .u= ~ person!
D empJoyffl autbori=! rep!l'sertl3tive of ~ person has &ilftl 10 it_ 1«6,..,
Signarure
(N-)
Witnes.
----~---
RK';,-Nllhp AckDo,,1oodg.m ~ nl RKtoipt
"'"
Wjtness
Signarure
(N-)
Signalliu
(N-)
Designation
"""~.
CompiiNI by: Ma, am Gui La a,socluioa lIi!h: Mabmadlll H:" ,aD '"
E.YpJanafi..... - For W ~ of sub-rul. (19), m., ~:<pfession '"platt ofbusino;s" mcludes any
address, nmrod:, sit~ or pbc~ including any d~onic ad<hess, network, sik or platt, wI>ru any
process of production or 5m.ic~ is ~ any =vi"" is rr:ndeud, any mmsaction takes place,
any <Iocurnml, [ftXlfd or syslt:m is bpi and 0I<lRd and any function !dating 10 managnnenl or
opnlItion .. carried on J...-.. "'12
68. l\lod.s ..r uc: ..... r y oflu",,- -

(I) For w ~ ..f =O\~ of d=wJd u:><b =lion 139, m., Tax RecO\~ (}f'ficft- sha.Il
exnri.., on.. or m= of W following modes in ~ wiib sub-rule (2) 10 (79).
(2) Upon =eipt of a ct:rtific= W Tax ~vny Of"fi= shall C3lJs.1O ~ 5m.<ed upon !he <kr.uJ"",
a ~ uquinng w debulur to pay m., amount spttifi.-d in W ct:rtific= within fifl=l days
from w dak of ~ of W no~ and intimating thai, in dd"aull, rttO,~ actiorn; would ~
taken 10 realiu the anlOunl under this ruk;
Prm1ded Ihm Ih. nofic(I rwfurild 10 in mb-rol. (2) and m/uJr n<Jfic<lS undilr Ih~ rol. th~
rol. 51/al/ hil5i11Wii a:; provided in 5(IC/ion 178.
Gm-nnmml of m., I'Nlplc'. Republic of Bangladesh

Offie<' of tM Dtopuly C ommi",i.. n.r .. f Tan,
Circl~ ~ --=-c--
Ref:
~ Tax Clrdinaua, 19S4
TIN
SttUon 138
Oak:
CERTIflCATE FOR RECOVERY OF ARREARS OF TAX
To
Tax RecO\'CI)" Officer
Cir<:k: ~: _ _ __
This is to certify !hat m., sum

=-C----cCC usidingllocalCd aI '
Of;~'b;~==:::;,;~ is ~ from '~-.-._ _ TIN
.. 3lJCaJ of lax payml~ u:><b w Income Tax
OHlinan"", 1984 forthe a=ssment ycaJ(s) J (wilh ~3J-wi.., brW up, ifany, to ~
shown~law)
y=."".., bmikup. ifany
"
Y= Amount
® ~.,
l lnsni ~ of lax de&ul"",

'Insni <kr.uJ"",'s address
Signatuu
[Name of W Deputy Commissioner ofT""..J
Cir<:k Zmk _ _ __
J Insni .. sessmmt ycars
Gm"fttlDlm1 of m., I'Nlpk' s Republic of Bangladesh

Offie. oft .... Tan. Rec .....ry Offie<'r
Circl~ ~ --=-c--
Ref:
WOOlI' Tax Clrdinaua, 19S4
TIN
SttUon 68(2)
Oak:

La a,soclui .. a lIi{li: Mabmadlll H:" ,aD
NOTICE OF DL\IA!'\'I) TO DEFAULTER
This notice of dem;md IS made pursuam 10 ~ certificak issued by m. deplily CommisSLOUef of

Taxes, Cirek :zoo. on' 10 ="'ift" an amount of !aka
, as a=ars of CIX from you which has remainrd IUl:p3id fur me as=smem )"'aJ(s)
(wim ynr-wise break up of3ITe3JS, if any, 10 ~ shown ~low).
You "'" ~ 10 pay !he said amounl of Taka as a=ars ofCIX within I S days of
m. =eipl of !his noti"". PayDYnl may ~ made in ~ ~ spn:ified in mi. 26A of ~ Income
Tax Rules, 1984.
From !he ~ of r~pl of this notice, you musl no! ..,U, morIglI&<" ali= in any ~, charge,
lease, or mhov.~.., deal wim any of your propffi}' 10 dere", the payment of mis demood witbow
wrinm approval of m. und.=igned. For !he purposoe of!his noti"", '"propffi}''' means movabk 01
mno..'3Ie prop.,tly, InCluding any shares, dd>mruus, or i n = in any ootqIany or any actionable
Wim
If you do not pay mis aIlIOUIlt within ~ pttiod specified, r=r.-ny action as per ruk 68 oflncome
Tax Rules, 1984 tnay ~ iakm ag;Uns1 you to rttOV<:[ ~ Ullpaid amouot
Y=-W\se breakup, ifany
"
Y= Amoulll
® ~.,
Signatuu
[Name of the Tax RecO\'ft)' Officft-]
Circle
l losnl defaul"",'s tl.1Ille and addm;s
, IosnI dar. of i~ of certific~
Zone _ __
, IosnI a~ of arrear tax

(3) No slql---in execution ora cmifica'" shall ~ takm until ~ pttiod of fifkeo days has d3pSed
SlOtt ~ ~ of ~ of !he noli"" r~uired by rule 6&(2):
f>rol1d1ld Ihat, if Ihff Tax JlJlcavery Officw is satisjied that Ihff difaulrw is Ijuly 10 c()lfceal,
f"IlItI(}W of disp<JSff of th~ Whifff or any part of such of his momblff profJffTfY as would h<lljoblff 10
aItOChmffnf in IlXlK:lltion of 0 C<N1ijiCatff and thai rhff realization of thff amounl of I;'" Cffrtijicolff
would in conrequllltCff h<l dfflayed or obsfTUCled, hff may ar ony limff aft1fT' thff j=ff of rhff notiCff
undw rolff 68(1) dirffCl, for rmsonr to bff ncorriffrol1d1ld fortlutr lhal, if rhff dffjoulrlfT' Whasff property has been so artachBd /umishffS
S«'U7'i1y 10 I;'" sOlisfaction of I;'" Tar Rffrovery OfficlfT', such oflachnuml shall h<l concelledfrom Ihff
date on which thff Tar JlJlcowry OfficlfT' ocupts such security.
(4) Whene\'ft" arrears are reali=l, by sale or~.., in n«Utioo of a certific=, rho.., shall ~
disposed of In ~ following Dl3llDm;, !l3lndy-
(a) 1'h= shall "" paid 10 ~ Deputy Commissioner of Taxes ~ amount due !he anificar. in
=nillll of which me arrears ~ realiud; and
(b) The~, if any, shall"" paid to the defauller af'kr dnructing!he COSIS, if any, as per
smion 139(2).
Compiled by: Ma, am Gui La a,S<>cluioa ..ilh: Mabmadlll H:" ,au ''"
(5) ~ following shall no! ~ liable ro anaciunml and s.ak ~ this rule, namely:
(i) ~ nn:essaJY ~anng ~l cooking v,:s5ds, 00Is and 00Iding of ~ <kf.uiler, his wife
and dq>enderu children and such personal ornaments, as Ul ""oordance wilh rdigious us.age,
canoot ~ partnl wilh by any woman;
(ii) IOOIs of artisans, and, wh= ~ de£mhn is an agrirulrurisl, his Lmpl=,.. of hw.balllby
and such canle and Sttd gf3lli as may, in Ihe oprn;on oflhe Tax Recovery Offi=, ~ =ss;uy
10 enable him 10 earn his livdihood as such;
(iii) Houses and oW.- huildings (",~Ih Ihe m.uerials and Ihe sires Ih= of and !he land
immedia",ly ~I the.-rto and ~ for their enjoyment) ~longing ro an
agrirulmrisl and occupiffi by him;
(iv)!he standing crops or agricuIlUrlI! produce l:ying in a field "".roy, or SlOfffl Ul or near !he
dwelling ~ of~ defaulln of slOfm OIl ~ land ov.."..J, lased<>rcultiVllIftl by ~ <kfaulM,
which repr=:nIS ~ agricuIlUrlI! produce of ~ bud <>WD<d, leased or culti",,!..d by ~
<kfaulM.
(6) ~ any claim is prefn=! 10, or any objection is lIIlIde ro ~ anachmml or s.ak of any
propeny in ex=ion of a cenifica'" on !be ground thai such propeny is oot liable 10 such
m.du"..... or sal', ~ Tax Recovft")' Offi<:ft- shall proceed to UlVestiga'" ~ claim or objft1ion:
J>ro>1ded Ihal no such im"",tigalion shall be mad.. undu this rub-rolff whUff Ihff rat
RRcoVffry Officffr con.rid<m; lhal thff cla;", or objection W<lI" df!SjK"ffIi 10 WI/UlCf!Ssarily dfflay tkff
p~ of necution.
(7) Where ~ property 10 which Ihe claim or objtttion.-dale; has been adveni.., for sale, Ihe Tax
Rerov~ Officer ordering Ihe sale may postpo<>e il pending ~ investigation of ~ claim or
objtttion, upon such IemIS as 10 ..,rurity or oIherwisr "" ~ Tax Reco\"'Y OiT=< may dttm fil,
if ~ objrctor can ~ proper evidencr.
(8) Wher. upon ~ investigation ~ sub-rule (7) ~ Tax Recovery Offi= is satisfLrd thai ~
propeny was, 31 !be said ~, in ~ possession of Ihe defaultft" as his own propnIy and 001 00
",,=1 of any other ~ or was in pos..,.";on of some other person in 1ruS1 fur him, or Ul ~
occupancy of a Imam or oIher P<=Ofl pa.ymg rmt 10 him, ~ Tax Recovft"}' Offi= shall disallow
""-
(9) \I.'ho= ~ amount due IS paid 10 !be depuIy Commissioner of Taxes of ~ certifLC3lr is
cancrlled, !be attacltmenl shall ~ <km>..d to ~ withdrawn and, in !be case of imtnovlIhle p.opetly,
!be wilitdr3wa! shall, if !he defaultft" so <ksius, ~ proclaimed 31 his own ~ and a copy of~
proclanw:ion shall ~ affixed in Ihe mantle[ provided by this rule for a proclamatioo. of s.ak of
propeny, as pr~ in !he followmg f<>flll:
Gov.rnmenl oflhe 1'Nlp1e'. Republic of Bangladesh
orne<' of 1M Dtopuly Commi",ionor of Tan,
Crik ~ --~c--
Income Tax Ordinaucr, 1984 Ref:
SttUoo 140 TIN
Worn<' Tax Rules, 1984 Dale:
Ruk68(9)
ORDER OF WITIIDRAWALICORRI:cnON OF CERllFlCATE
C~Ie _______ Zoo, _______
Compilf'd by: Ma, am Gazi La a,socluioa lIilh: Mabmad.tl H:" ,au '"
I intima", to you, under =lion 140(1) of !be Income Tax Ordi!l.1lla, 19S4 thai tbe cmific_ issum
10 you on in~of l w.;idllig/localmal' ISIi.=by,
(I) withd..nm. with dIm from _ _ _ _ _~, oc

(2) corr=M as ~low ' .
®" ~.,
Sigrumn
[Name of!be Dqllny eommissloner of Taxes ]
erik ~ _______
I Insnt ~ of Ikf.lllter
, Insnt addras of Ikfaulu.-
J Indic_ COIUctions.
(10) ~ Tax Reco"ft)' OfflCft" may ~ any offiar 10 ex= an or""" of atladunmt or oak
under tIW; rule.
Govnnmmt of tbe ITcpk's Republic ofBaogladesh
OfIin of U.. Tan . RKonry OfIie<>r
erik ~ _______
Rd
WOlDI' Tax Rules, 19M
TIN
Rnk 68(10)
na",:
AUlHORlZATIO:"O OF OFflCER TO ACf ON BEHALF OF TAX RECOVERY

OFflCI:R
, "-;~:;:==;;:;;::::=:'
aut~ I
Tax Rnoovft)' Officn-,
of'
~ erik
to acI as an Officer for W purposes of !be Income Tax
Rules, 19S4l11lw this authorization;' r~'Oked by me in writing.
®" ~.,
Signatt=
[Name of W Tax RecO"ft)' Officn-J
erik Zone O-:C--
I Insnt ~ of p<="" 10 ~ appoinkd as Officn- for W purpo"" of w Rules
, Insnt desigIllltion and addr=; of w p<=""
J Insnt n;un., of tbe Tax Recovft)' Officn-
(I I) ~ Tax Recovft)' Officn- or !be of'ficn- authorized may adjOlUll any sale under this rule 10 a
specified day and hour, rft:Olding his ,-"asons for such adj<lUllUll<:lll:
Prm1d1ld that such adjoumm~m shall "01 I» for molW lhan two occasions, each such
adjoummllnl Ixtmgfor 1101 m""" lha" two ctJli/ltdar mo"ths.
(12) Wheruny oak of propffi}' ;' adj<llUI><'d under sub-rule (II), a lUsh procl.mation of sale under
tbes. rules shall ~ made unless tbe dd"aultn consmts to \\'aI''''
it.
(13) E"ft)' sale under this rule shall ~ sroppM if, W.,.., the lot;' knocRd down, tbe 3II1OlIIl1 due
;. imdered to the ofT=< conducting !be oak, of proof;' gi"m 10 his satisfaction that the amounl
has bttn paid 10 !be Deputy Commi",iooer of T"""" "..ho has inslJUcted the Tax Recovny Offi=
10 = !be proc=lings.
,.,
Compiled by: Ma, am G.t:zi La .,socluioa ..ilh: Mabmlldul Ha, an
(14) Wher. a noti~ has bttn sm:..! 011 a defaultn wxkI sub-mi. (2). ~ def3uller of his
IqlttSftllativ" in intere;l sha.Il DOl ...11, DlOIIgaw, ~, 1.,.... 01 0IbeJw:i.., deal. with any property
bdoogmg 10 him ""cqnwith ~ priOl pmnisSLOIl of Ut., Tax R""overy Officer;
Prm1dlld thallh~ TIU OjfiCflf' o~ any OjfiCflT shall nol accord such JXlT7Ifiss;on ""less lui u
satisfied as 10 IluIl"fI<:OVeI}' of llul (.Irrearsji-om tiuJ d~oultu.
(15) 'J'h., Tax ~overy OffiCft" 01 any offiCft" mtbori=l by him 10 anach 01 ",,11 any properly or 10
arresl ~ defauller 01 10 perf<lllDM any other dtuy lIDIIer this ruk, may apply 10 ~ Officer -in-
chaJg" of ~ n..aresl poli"" scitioo and 10 other offiCft"S fOl such assis~ as may ~ D""""SlIIY in
~ <lisdtar~ of his duti"".
(16) When anyproperly is anachffi under this mk, ~ Tax F=overyOffiCft" sha.Il prq>ar" a WlUTlIDI
and Vo'b.R Ut., wamwl is 10 ~ serVN by an offic"," authoriz..d by him, furnish Ut., officer with such
~,
Govnnmml of ~ I'Nlpk'. Republic of Bangladesh

OfIin oft .... T n .. RK .....ry OfIinr
Circl" ~ --::-c--
Rd
locOfIll' Tax Rul"', 1984
TIN
Rnk 68(16) 0..",;
AUlHORlZATIO:"OI\VARRA." I'T FOR ATIAcm.IEJ\'T OF PROPERTI'
I, , h=by m~ you 10 mach properties of ' r<:Siding <II

, !having a p~ of business <II • fOl ruiizing ~ amount of lab
7 king arr~ of laX fOl Ut., assessmml r=(s) mmtionM in ~ cfflific= issnM by
IkputyCommiss~ofT"""" on •_ _ _ __
You =,
ther"cou, r<'quiad 10..,.,.., a ropy of this wammI upon ~ abm,.., nanN and 10 follow
and ""= all ~ I>ttt:Ssarypro=luu rdaIm 10 ~ attachmml of property '¥rifiM Ul ~ inCOflll'
Tax Rul", 19&4.
Attachmml by ~ sha.Il ~ made hm¥=t SlID-ns. and SlID-"", and DOl during any ~ bqond
thai period. You "'" =tUUm
10 follow, whi1. attaching any propt:lty of Ut., defaultn, ~
inslructi.,.,. ~btion 10 propmy exernpl from attachmmt
®" ~.,
Circle
Signatt=
[N""", of Ut., Tax ~o"ery Oflicft-]
:z.on., _ __
lnsnI ~ and &sigrultion of ~ Officer
I
, lnsnI ofT"", addr= of Ut., Officer
J lnsnI ~ of ~ Tax ~overy Officer
'lnsnI ~ of ~ defauller
'lnsnI r<:Si~ add,-"".
of ~ defaulter
• lnsnI business addr-o;s of ~ defauller
7 lnsnI Ut., <dDOUDI of arr= of """'"
' lnsnI Ut., ~ of is.~ of certificato,
Compilf'd by: Ma, am Gazi '"

La a,soclui .. a ..ith: Mahmlldlll Ha, an
Copy 10 ' _ _ _ _ _ _ _ _ _ _ oP" _ _ _ _ _ _ _ _ __
®" ~.,
Signatt=
[Name of the Tal[ RecO\'ft)' Officft-]
Circle Zone _ __
Govnnmml of lhe I'Nlpk's Republic ofBaogladesh

OfIin oft ... Tan. Re<:on~ OfIie<>r
Circle Zone _ _ __
Ref:
Income T"" Rules, 19M
TIN
Rnk 68(16)
Dale:
WARRAJ"H OF ATIACIDIENT OF PROPERTI'

,
You have httn issuffi with anotice of dnnand on J: = = = =IO paylhe arrears oflax 3IIlOUDIing
10 Tab' forlhe ... sessmmtyur(s)
The uod.=igned is of Ihe opinion thai you "'" IiRIy either to conceal, rmlO\.." or dispose of the
whok or my pan of the property, specifiM it Ihe Schedule below, which is li ...110 anachrnmt in
exrcutions of noti~ of demand mentioned ~'e for realization of !he afousaid amonnI. Snch
=a!mem, r=lO\'al or dispooal of Ihe propmy will <au.., delay or OOs1ruCtion III the ualization
of the arrea.--s of ""'- 1h=fou, the wxJn-signed LS herd>y ordering the anachment of your propmy
... per the provision of rule 68(17) of the LIlCOD>e T"" Rules. 1984 and prohibiting you from
=aling. Removing or disposing of the said propmy wholly or in p3f1, excq>I LIlL<kr wrinm
permission of the undm;igned or an order of any Conrt ofbw of ~t jurisdiction
This proclamation shall f <:maUL III fora noli! In'OUd by the und.=igned in "'Titing.
SchfdLllp of immo",hU> prop<'Lty
®" ~.,
Signatt=
[Name of the T"" RecO\'ft)' Officft-]
Circle Zone _ __
I insffi D3llle of lhe du.1Il11ef
'insffi addRss of lhe dd"auIlef
J insffi dale of D~ of demand
, insffi amouDl of the aggr~ of """ar lax
(17) Wheu my propmy 10 ... ~adied is in Ihe possession oflhe defaultn-, Ihe ~t:ochmenl shall ...
made by acrual s=:ure of by assuming and the Tal[ Recovny Offict:r or Ihe offi= allthoriud by
him shall Uq> the ptopnly in his own rustody or in the rustody of on.. ofhis subordin.ms and shall
... re.ponsihk fur ~ rustody lh=of; and Ihe defauller shall ... sen-m wilh a copy of SLlCh
anacluneru wamml;
Prm1dlld /hat wlum /ho property x~zed is subject/o sp<!f!dy and natural docay, or wlum rho
f!XJJOt1fo of u.,ping it in custody is liuly /0 ncood its valuo, rho Tat RIlCtNOIY Offie.,. or tiuJ offie.,.,
as rho easo may bo, may soli if at olleo.
Compilfd by: Ma, am G.t:zi La a,socluioa lIi!h: Mahmadlll Ha, aa '"

Tb. Lacom. Tn Rul.', 1984 I,T, MaDllal (pari-II)
(IS) ~e 1M propmy 10 ~ <Ittachm coosisls of ~ shau OJ in~SI of ~ &b.lIlter, 1M

<ItI3Chmeru shall ~ !I1a& by a warr.wl 10 1M &faultn prohibiting him causing <>Ih= from
Ir.UlSmringthe shar.or~1 Of charging it III any manner.
Govnnmml of ~ ITcpk's Republic of Bangladesh
OfIin of U.. Tan. RKonry OfIie<>r
C~ ~ _______
Tax Rules, 1984
locO!))<'
Rd
TIN
Ruk 68(1 8)
Da"':
WARRAi'ff OF ATIACH.\II:NT OF Il\TF.RE:ST ISHARI: IN PROPERTI'
,
,
I am dir~1M to =<J\~ from you !he amounl of Clb ··-c~-C-C bting a=ars of"'" fOf the
,,"s = t r=(.) as ~ 001 III 1M cenifica'" issum by the Depwy Commissiot= of
Taxes on' . You have not paid 1M said """"",I as ~ by ~ tlOIia of &maud
is.un! 00 • . lberd"=, yonr shau Of llI""'esl in the property spttifLffi III the SchMule
blow is here by attached
You ...., prohibi«d from lr.UlSf=ing OJ charging your shau Of in~ in the <Ittachm propmy.
& hPdllw
{Insm &!ails of propffiy, in which 1M &b.ul"", has a shau or intnest and which is 10 ~ attachm)
®" ~.,
Signatuu
[Name of the Tax Recovn)' Officn-]
C~ Zone _ __
Insm &faul"",'. ~
1
'Insm &faul"",'. residenti.ol address
J Insm &faul"",'. business address
• Insm amoun! of outslanding taxes
, Insm dar. of i""", of cenific~
• Insm dar. of i""", of Notice ofDmland
Not. : The wamurt should ~ smt both 10 1M re.idential and busino;s ..Jdress of 1M &faul"",.
Govnnmml of ~ ITcpk's Republic of Bangladesh

OfIin of U.. Tan . RKonry OfIie<>r
C~ ~ _______
Tax Rules, 1984
locO!))<'
Rd
TIN
Ruk 68(18)
Da"':
ORDER OF ATIAC IDIEJI<o"T OF PROPERTY IN PARTNERS IDP
CompiIPd by: Ma, am Gui '"

La a,socluioa lIi!h: Mabmadlll H:" ,aD
Pursuanl 10 an wammI of alClChmml i~ on ' anaching tbe propmy of

, residing al ' , I onk:r dw !be propmf sd oul in !be Schffiuk bdow
being a shar. or ~est in propffly of!be ~ known as ' and having a p~
of business atloccupying , k aliadlM and I ~ the share or inlerest of
, in !be sdtfflukdpropffly and profilS of dw ~ for ~t oftbe amount
of Tab '
(2) Pursuant 10 this order ofmaclnnmt, I appomt' of" as r='~ of
tbe ~ of ' , as partner-
(a) in tbe ch.orgul profits from tbe parmnship, ~ ~ profilS "'. already declared or
accruing; and
(b) of any other rnooq which DllIY ~ ~ 10 ' _ _ _ _ in respect of the partn=hip_
& h Pduw
[In=t d.t:li1s of propt:lty in l'artneIship]
®" ~.,
Signatt=
[Name of the Tax Recovft}' Officft-]
Circle Zone _ __
, Inst:n name and de.ignation of tbe offi=
'Inst:n addras of the ofT"",
, Inst:n dar. of attachmmt
'Inst:n <kbuller's name
, Inst:n name of address
, Inst:n name of parmn-ship
7 Inst:n p;IIIIlmohip's place of business
' Inst:n amount of l3X~
• Inst:n name of U«i,~
,. Inst:n adchess of Ift:6Vft"
" Insnt description of propffly, including d.tails of imlllov"abk f'lopt:Ily
""" ro .;=:::____~;.;;.;:O,f'~===-------- for infonnation
® ~I~'
Signatt=
[Name of the Tax Recovft}' Officft-]
Circle Zone _ __
(19) In the "'"'" of attachlllMll of propt:lty by acrual seizuu, tbe Tax RftXI,'ftY Officft- or any of"fiar
authori=l by him shall afIer a~ of tbe propmy, prq>= an inveolOly of the propmy
anached specifying the platt Vo'beu il is lodge or kqn, and shall Ul the cas" of seizt= made by the
offi=, forward tbe Ul''eDIory 10 the Tax Recovny Officft- and ddivn a copy of the inveolOly 10
tbe ddanller in eithft" ~
Gm"fttlIllmt of the p.",pk's Republic ofBangbdesh
OfIin oft .... Tan. Recon ry OfIie<>r
Circle ~ --C--
Rd
~Tax Rules, 1984
TIN
Rnk 68(19)
Da~:
CompiIPd by: Ma, am Gui La a,"";uioa lIitb: Mabmlldul Ha, au '"

INVEI\" TORY OF PRO PERTI' ATIAcm:D BY SI:IZURE
I, , of ' pursuanl W a warnnl of alClClunm.l issuM 00 ';;::CC;;::==

3IIlhorizing !be arndunmt of !be ptoptOty of ' ha,,,,
today sri=! the foUowing
propnty in !be pos~sion of ' _ _ _ __
Dfo..,ripoon of l\"umb..ofitems Namp of plan ..........

••• "';ZM propoort)· k>dgedlkepl
®" ~.,
Signatt=
[Name of the Tax Reco\"ft}' Officft"]
Circle Zone _ __
l lnst:n name and address of Tax RecovU}' Officft"
, Inst:n name and <ksigrultion of ofT"",
J Inst:n addm;. of officn
, Inst:n the ~ of wammt of attachmrnt
, Inst:n name of Ikf.llber
• Inst:n addtas of Ikfaulur
7 Inst:n name of pm;on in pos~siott.
Copy W ';=~ ____-;;::;:::;:"'f'-====-_______ for infonnatioo.
® Su~·
(20) Att.chmrnl by ~
Signatt=
[Name of the Tax Recovft}' Officft"]
Circle
shall ~
Zone _ __
made bem"Nfl sun-ri.., and sun-sd and nOi during any time
~yond thai period.
(2 1) The Tax RerovU}' Offu:er or any officer :outhoriu by him may breal: opt11 any inner or outer
door or window of any building and enter any building in or""" to = any propn1y if ... bdin"",
or has rf'3SO[l.bk grounds W ~lin'. that such building contain. any propt1ly liable W ~ under
!be W3lTatl1 and he has notified his authority and intmtion of breaking opt11 if a<hnission is not
g1vm.
Gm-nnmml of the ITcpk's Republic of Bangladesh

Offin oft ... Tan . Re<:onry Officer
Circle ~ _______
Rd
locorot' Tax Rules, 19M
TIN
Ruk68(2l) 0..",:
l\"OTIFlCAll0N OF INTENTIOX TO BREAK OPEN DOORS/WINDOWS
I I
notifY you that ~lie\~'''' reasooabk grounds W ~lin.., thai the building
contains nxn'<lhle propn1y liable W ~ under • warnmt of anochmettl issuM on '
31:'====
in respect of' residing al ' !having • platt of business at •
Compilf'd by: Ma, am Gui La .,socluioa lIith: Mabmadul Ha, aa '"

I notify you thai I inimd 10 buak opm any inner or outn door or window. ~o:f~'~if.;';;;;;;:"'"
emrl it in order to sti2r ~ 1llO\'3b1~ JIf'IIl"'£tY uncIr< ~ said warranl of ",,:ochrr,...,t if admission IS
not gi"m to me 10 ~m~r_ All ~bl~ opponunily for women to withdr.iw prior 10 ~ mtry will
~gt,=
®" ~.,
Signatt=
[Name of th~ T.", Reco"ft)' Officft-]
Circle Zone ;;::=;c:c;::
1This should ~ a.ddre....d and sm:..! on ~ debultn and or ~ 0CCUJIIn of ~ building
, Insnt description and ..ddr= of ~ buil<hng
J Insnt da~ of i......, of WlIrnIflt of ",,:ochrr,...,t
• Insnt debullrl'. ~
'Insnt debullrl'. usidmlial..ddr=
• Insnt debullrl'. busin.;;. a.ddre..
(22) The T.", Rft:ov.:ryOffi= or any officrl3III1loriH by him may di=:1 that any prop<:rty anachnl
under this rul~ or such portion ther...f as may Stttn r= ..""Y .ru.n be sold 10 satisfy ~ ~
by making a proclamation through affixing a copy of ~ said proclam>lion on ~ ~ board or
through publishing it in a nnvspaper or in any othft- praclicahl~ IIl3flI>rI
Gm"fttlDlmt of~ I'nlpk'. Republic of Bangladesh
OfIin oft .... Tan . Reconry OfIie<>r
Circl~ ~ --=-c--
Ref:
WODlI' T"" Ruks, 1984
TIN
Ruk68(22)
Da~:
ORDER FOR SALI: OF ATTACHED PROPERTI'
,
MrlMrsJMIS '-;;;;;;;;-;;;Of~'~;~:- ...",. ~--c.-- has bttn a defauilrl of
TIN
I3XeS fur ~ _=' ~arn(.) and has failed 10 pay th~....,am of tax ~"m afkr
ooti"" of dmwxI lssuffi on ' and ~ l~ of =tific~~ by ~ Dqluly
Commissionr< ofT.",,,, for ~ization of~ c.nified amount of Tab •_ _ _ __
The undersigned !>=by orders that the :uw:hed propffly ~Ionging 10 the aforesaid defaullrl be
sold through public auction; or through broker if il a shaw'debnttt= in a company_
You..., herd>y also ordered 10 publish th~ proclamation of sal~ by ~'" of drum, or in any other
CllSIOtll3ry mode or in a n~,,;spaper, if you f..,1 !>e«S""Y, and affix a copy of the said proclamation
on a conspicuous part of ~ach of the pr<lprIties and on the notic~ board of my o~_
®" ~.,
Signatt=
[Name of th~ T.", Reco"ft)' Officft-]
Circle Zone _ _ __
I Insnt ~ of the officer
'Insnt address of~ ofTlct:r
J Insnt ~ of~ defaullrl
• Insnt ~ ..ddr= of defaullrl
Compiled by: Ma, am Grn La a,socluioa lIi{b: Mabmadul Ha, au '"

, InsnI the dale of issuance of notice of demood

• InsnI the :omounI menlioned in the cmificale
Gm=unmt of the PNlpI.' s Republic ofBaogladesh
OfIin oft .... Tn,." RK"".. '1' OfIinr
C~ ~ ----C--
Ref:
Worn<' Tax Rules, 19M
TIN
Ruk68(22)
Dale:
PROCLAMATIO:-O OF SALE OF PROPERlY THROUGH PUBUC AUcnO:-O
Whereas, Mr .lMrsiMIS ' of • has hem a ddaulkt" of lax for me

asse;smeol r=(s) and has £Ukd to pay the arrear of"'" elim after noti"" of dnnand
is,un! on' and the issuance of cmificale by the IkpuIy CommissLOtIef of Taxes for
",alizatioo of the amounl meotioom in the cmificale. ~ undersignm is b..-d>y nlaking Ibis
procbmation for sale of the properly of the defaullel ~ified in the Sch..rut. below 00 me dak,
<II the time and al the place meotioom below for me uaiizatioo of the amounI as aforesaid.
~ undersignm reserves !be righr 10 eitbn- accq>l, or reject ally bid, withoUl assigning ally ",asoo
whatsoever.
-
n=.
Time:
Amoum ",alinible:
&p.cted amount ofsak:
Dale of anachment:
"
& h O<luk>
® ~.,
Signatt=
[Name of the Tax RKOVftY Officft-]
C~ Zone ==___
l lnsnlllalDe of the officer hol<hng auction (fur publication)
'1nsnI address of the ofTLCeI
'1nsnI1laIDe of the deb.u11e1
• InsnI the address of defaullel
, InsnI the dale of issuance of noti"" of dem.md
(23) No sale of I'fOPeI1Y Wlder this rule shall, without the consmt in writing of the defaulter, takes
poo until after the e><JIUY of <II kasl lS(fiftem) days from the dale 011 which a copy of the said
procbmation was affixed 00 the notice hoard of the oj"fi.,., of the Tax Recoliny 00,=, or '" the
case may be, from the dale of its publication Ul the newspaper:
Prm1ded Ihal wh_ th. properTy is S~bjBCI /a ~ and ""rural d<lCaJ'arwhll11lh. DpmS.
af ~ng il in eu.<lody is likely /a ""cad iu WJI~., Ih~ Tat RilcawJTY Offic(fl" or any offiau
aulhorizmi by him, as Ih. cas. may N, may s.ll il at allc. recording Ih. ,"""som Ihttrwof in wriTing
and intimaTing "'" d~a~llu.
CompilO<l by: M a, am Gazi La a,socluioa lIi!h: Mabmlldul Ha, au'"

GOlinnmml of m., I'Nlpk's Republic ofBaogladesh

OfIin oft ... Tan . a...::o n ~ OfIie<>r
Circle ~ _ _ __
Ref:
~ T""Rul... , 1984
TIN
Rnk68(23)
Da"':
ORDER FOR SAL!: OF ATIAC HED PROPERTI' WITII C O:-'"F.I\. OF THE
DEFAULTER
For me rnlizalion of m., 3lIlIIlUlt of artnr oflaX mmtionm in m., ooIi~ of &mand, me IlIl&Isignm
herd>}' or<i=, wim m., consml of m., defaul"" in writing, for s.ak hef"", ttJIIfY of fiftem days
from me da", of proclamation of...J.~ and !hat m., anacbnl propffiy bdongmg 10 !he debullt:r he
sold tlu-ough pnhlic auction.
You '"'" h=by also or&.-~ 10 !la,,,, me prod.. m..tion published by bear of drum, or in any other
CllSI<nmry mode of!he locality, or ill a newspaper, if you fttl nettSsary, and affix a copy of !he
sa.id procbnwion on a conspicuous part of ncb of m., propnties (wh= ~Iicable) and on !he
ooIi~ lxwd of my office.
®" ~.,
Sigtl.1tl=
[Name of!he T"" RecovftY Officn-]
Circle Zone _ __
I In=t Il3IDe and adch.... of m., OfTlaf
'In=t Il3IDe of m., ddlinl""
J In=t address of m., dd"<Wl""
• In=t !he d~ of is.~ of ooti"" of "'=.00
Gm=unml of m., I'Nlpk's RepublicofBaogladesh
omn of IhP Tn a...::on ry orr....
Circle ~ --C--
Rd
~T""Rul... , 1984
TIN
Rnk 68(23) Proviso
Da"':
ORDER FOR SALE OF ATIAcm:D PROPERTI' THROUGH PUBLIC AUcnO:-O
(PERISHABLE ITE:.,\IS)
,
MrlMrslMlS '~~===~O~f' TIN lL IS a laX ddaul"" for !he
,""s=1 )."..-{s) and has fai]~ to pay !he = of laX elim afkr m., notice of
"'=.00 is.um on'
For m., rnlization of m., 3lIlIIlUlt of artnr oflaX mmtionm in !he notice of demmd, !he IlIl&Isignnl
herd>}' orders ihal!he 3Itached propo:ly helongmg to m., defanllt:r he sold imrnMia",ly tlu-ough
Compilf'd by: Ma, a m Gui '"

public auction as 1M propmy is subi'"'" 10 spttdy and tl.1tur.Il. dttay and cost of Uq>ing it will k
m<n than its re;ol val~
Y<RI are hereby also <mkr~ 10 have the proclarnatioo. published by heal of drum, or in any other
rusromary mode of!he locality, or in a n~, if you fffi n.cessary, and affix a copy oflM
said proclarnarion on a conspicuous part of ndt of !be propnties (where applicable) and on 1M
ootice lxwd of my office.
®" ~. ,
Signatt=
Circle Zone _ _ __
I Insen ~ of 1M Officer
'Insen addm;s of the 00,=
' Insen ~ of the <k£1lI11ef
• Insen addras of the defaullef
, Insen dar. of i~ of 1M ootice of demand
Copy 10 ' _ _ _ _ _ _ _ _ _ _ of · _ _ _ _ _ _ _ _ _ _ for infonnati"".
®" ~. ,
Signatt=
Circle Zone _ __
(24) The ptopo:ty sha.ll be sold by public auction or through stock broker of r=>gniud 1lIlIfket, as
!be case llIlIy be, in one or more lots as !he offICer llIlIy consider advisable, and if 1M amount to k
re;oli=! by sale IS satisfi~ by the sale of a portion of 1M property, !be sal. sha.ll be irrunc<Wtdy
stoppffi with re.P'"'" to the rernaIDder of the propo:ty.
(25) ~ the propo:Iy is wId by public auction, the Jlf= of.ad! lot sha.ll be paid allM time of
sale or as soon alkr as 1M offien holding the sale dirttts and in de£ouh of payment, !he propo:ty
sha.ll be re--sold forthwith.
GO\"fttWlm1 of the I'nlple' s Republic of Bangladesh
ornn of IhP Tn RKon ry otrlC<'I"
Circle Zone _ _ __
Ref:
locOfIll' Tax Rules, 1984
TIN
Rnk68(25)
llir.:
co:\- nmON PRECEDE:\'T OF ISSUAl"i"CI: O F PURC HASE C ERllF1CATE
MrlMrsJMIS ' of ' has purdlasm the propo:ty mentionffi in the

SchMule below pursuanl 10 a public auction of 1M propo:ty of Mr.fMrsJMIS ' of
• who hash=! a "'" de£oullefforthe assessment ~;u(s) and has fail~
10 pay 1M aJRar of tax evftl after i~ of DO~ of demand on ' . The auction
purchaser has paid an amount of tili I (20"/0 of lM total val"" of !he auction bid) and
!be auction purcllasn- shall ~ 1M rern;oining amount within 15 days from today, thai IS, 1M dar.
Compilf'd by: Ma, a m Gui '"

of auction~, o!hnwi.., ~ amounI IIL1t has h«n paid win k forf.ik<!, and if full paymml
of bid rnonq has h«n made wilhin !be pttiod mmtiomd abo\"" !be ddi\'~ of posse;Il.on of ~
propmy shall, subjecilO otkJ conditions of !he Inrome TaxOrdi~ 191M, and ~ ~ Tax
Rules, 19&4, k made. ~aft .., a cmificate of auction purdtas.will k i~
~ mction was M id on • _ _ _ _ _ " .._ _ _ _~, at " _ _ _ __
SchNluk> of Ih~ prnp<'rty
®" ~. ,
Signatuu
[Name of the Tax RecO\'ft)' Officft-]
Circle Zone _ __
, Inst:rt ~ of ~ offic..
'Inst:rt addras of !he ofTtcer
J Inst:rt ~ of !he purchaser
• Inst:rt address of !he purchaser
'Inst:rt ~ of !he ddaullef
'Inst:rt address of !he def<Wl1ef
7 Inst:rt dale of,~ of noti~ of demand
I Inst:rt amount of tab. (20"/0 of!be lOW ,'31""
of!be action bid)
• Inst:rt the date of auction
' 0 Inst:rt ~ tinY wbm auction was Mid
" Insnt ~ p~ of auction.
(26) On p"ymelll of !be purch,o.., money, !he offi= holding !he s.ale oJWI grant 10 the purchaser a
=tificate spttifying ~ Jlfopffi}' purcha=l,!he ~ paid and ~ n:une of~ purchasn-, 3IId
tb=upon !he sak shall ~ absolute.
(j~-- Govnnmmt of !he 1'Nlp1.'. Republic ofBaogbdesh

>
.0' .."'\ Offie. of IhP T n RKon r y orr....
Circle ~ --=-c--
Rd
~ TaxRules.19S4
TIN
Ruk68(26)
Date:
CERTIFICATE O F SALE OF ATIACHED PRO PERTI'
Iexrcution
cenify IIL1t ~ s.ale of 10C3ledDqruty
Jlfopffi}'
of a cmificate issun! by ~
",' CommisslOlle(which took Platt~"=
of Taxes on •
,,-'==::;;;;;;; m
kcame
absolute on ,._ _ _ __
I cmfy IIL1t the purcllasn- <kcIarNl al!he tinY of sak of the immovabk propffiy is ' _ _ __
®" ~. ,
Signatuu
[Name of the Tax RecO\'~ Officft-]
Circle Zone _ __
, Inst:rt ~ and address of purch=
, Insnt propmy addr-o;s
J Insnt dale of sak of propeny
CompiI.-d by: Ma. am G.t:zi

".
La a,socluioa lIi{b: Mabmadul " ", au
• InsnI dar. of i......, of c.nific~

, InsnI dar. <Ill which 1M .ale bttame msolUie
'1nsnI ~ of lhe purchaser
(21) Any ftror or i=gubrity in publishing Ihe proclamation of or cooducting 1M .ale of propeny
shall 001 viti3r.1M sale if Ihe provisions of this rule h""" bttn subsunti.olly compliffl with
(2S) Wh= !he propeny atta.chffl is rnrn:nl com or currnJCY ootes, 1M Tax ~o,,~ Officer may,
a! any time during 1M cootin~ of me aIIaChnxm, direct !hat such com or noleS, or a pan tbeuof
as may k sufficienllO satisfy !he ~fic"'e, k paid O\'ft" 10 1M DepuIy Commission..- ofT3XeS.
(29) The Tax Rrrov~Offict:r=y direct thai any propeny which has bttn attachedor such portioo
tbeuof ... may S«m n<ee<sary to satisfy !he certif","'" shall k sold
Go"ernmml of lhe I'nlpk's Republic of Bangladesh

orne. of IhP Tn RKonry orr",.,"
Circle ~ --=-c--
Ref:
WOlDI' Tax Rules, 19S4
TIN
Ruk6S(29)
0..",:
ORDER FOR SAI..I: OF ATTACHED PROPERTI'
MrlMrslMlS ' of ' is a lax dd3ul1er for Ihe assessmm.t )"'..-(s)

~--c- and has failffllO pay m" am",rs of laX .mooming 10 T""" ............ ~'en after
is""""", of noti"" of demood on' . The propmy as S~fiffl in Ihe Sch..du1e k1mv
kloogmg 10 1M M aulter was allaChffl on ' for ",alinuion of Ihe """"'" of tax as
afo=aid.
Now Ihe uodersignffl orders that 1M JIfOP"'1Y sp«ified in 1M said SchMul" k sold through public
~,=
Yoo are h.,.-"by also order.-d 10 hav" 1M proclamation of sak published by beat of dnun, or in any
other customary rn<><k of 1M locally, or in a n.=spaper, if you consider ~, and affix "COPY
of me said proclamation <Ill " oorupiClJOUS part of each of lhe properties (",lieu applicabk) and <Ill
Ihe ~ board of 1M undersignffl.
Scbfdulp of immo",bk> prop<'rty
®" ~.,
Signature
[Name of!he Tax RecO\"~ Oflicu-]
Circle Zone _ __
l lnsnl name and designation of 1M officer
, InsnI ~ of Ik[aul!er
J InsnI addras of lhe Mauller
• InsnI dar. of i~ of deruand ~
, InsnI dar. of all3chmmt
(30) \l.'heu any property is ordered to k sold, 1M Tax R~v~ Oflicu- shall c"""'" • proehm.tion
of lhe intmOOI sale 10 k ma<k in BangIa.
Compilfd by: Ma, am Gui La a,socluioa ..i!b: Mabmlldul Ha, au'"

(31) On e\~ sal. ofpropmy, Ih~ ~ <kclarNl to k Ik ~ shall pay or ca~ 10 pay,
imrnMia",ly afkr soch <kcbl3lion, a &posit of tw.my fi"" pna:nt of amount of Ik ~
II1<IMY 10 Ik Tax Re"""fty OfT=< or the offi= ronducting Ik sak and in ddault of such dqIosil,
the ptoptOly shall k ,..,-sold forlhwidl
(32) ~ """'''imog:unouot of the ~ II1<IMY pa)'3hk shall k paid by the purchasft 10 Ik
Tax RocO\'ft}' Officn on or W...., Ik fiftttnlh day after Ik dak of sale of the ptopoty.
(33) ~ <kli~~ of ~ion shall k ma<k 10 Ik purchast:r after paymr:nt of the full amount as
=JUi=I und.:r sub-rul. (35).
(34) In ddault of paymml within Ik period tneIlUoom in sub-rul. (32), my dq>osit rn.o<k :wd any
<him 10 the property shall k fu&ikd :wd the ptopmy shall k ,..,-sold
Gm=unmt of the I'Nlpk's Republic ofBaogladesh

ornn of Ih. T n 1lK......r )' Ofl"lC<'l"
Crik ~ ----c--
Ref:
Tax Rules, 1984
Ioc.",..,.
TIN
Rnk68(l<\) na",:
PROCLAl\lATIOX O F RE-SALE O F PROPERT BY PUBU C AUCTION,
I proclaim IhaI
(I) on ' , I onk.-.-d the [e\'ocation of Ik sale of ptoperty Iocat«l 31
,
Commissi~
which rook
of Taxes on
pi""",.
~_
'=::'===r;;c;
for
in execution of a =tifica'" issum by the DqRny
=O\~ of arr=s of tax from .,_ _ _ __
residing at ' _ _ _ _ _ "'"
(2) Ik ~ has bile<! 10 ~ Ik purchase m<>nq within the period allowed for
paymr:nt; :wd
(3) the propt1Iy wiD b.. off~.-d for ,..,-sale by public auction 31 piau, on the da"" Ik ~
-
:wd for Ik :unouot tneIltioned bdow:
Time:
Amoum ,..,alinibk:
&p.cted amount ofsak:
~ of anachment:
I =., the right 10 eilh~ 3Ccq>i or ~ any bid witboot assigmng any,..,ason w!wSOe\u.
®" ~.,
SigtUtt=
[Name of the Tax RocO\'ft}' Oflicft-]
Crik Zone _ __
l lnst:n ~ of Ik officer wilh d.signation
, Inst:n da", of [e\'OCatiOIl
'Inst:n addras of the property
• Inst:n da", of sale
, Inst:n da", of i""", of certific~
'Inst:n ~ of the <kfaul""
' Inst:n address of the dd"<Wl""
CompiIf'd by: Ma, am Gui '"

La a,soclui .. a ..ilh: Mabmlldlll H:",a11
(35) 1k Tax Rttm~ Officft- shall, if m. full:unouol ofm. pur~ tnOlle)' has ~ paid, m:oke
an order confirming m. sale, and Ih=pon!he sale shall ~ absoluk and !he Tax kcovOl)'
OffiCft" shall gJ3Ill a artif..:= to !he purcilasn to this dIm.
(36) ~e a sale of any propffiy is "'" asilk, any money paid of <kposited by m. ~ on
accolllll of !he ~ In any, <kposited for paymmllO m. purchasn-, and shall k paid to m.
purchaser, withoU! any intem;1 of cost thn-ein
(37) ~. an arm for m. sale of propffiy has bem ma<k, if m. Ikfaultn satisfIeS !he Tax
Rero\~ OffiCft" thai tMu is roson 10 kliev" that m.3IIlOuni of !he cenifi""", DllIy k r.Usffl by
m. mortgaw or Ie...., or pri~ sale or any other ammgemmt of such propffiy, or ~ pari of it,
or any ptopetly of m. <kblllier, m. Tax Rttm'OI)' Officer ""'Y, on m.
awlication to m. def;w\ler,
pos!pOne m. sale of m. propmy sp«ified in m.order for sale ott such 1etmS and conditions !0.-
such period as he thinks proper to mabie m. Ikfauher 10 "".., m.
3lllOUlIt.
Gm-unmml ofm.I'nlpIe's RepublicofBangbdesh

orne. of IhP Tn R""Ol'~'1' om<.,"
Crik ~ _______
Ref:
Tax Rules, 1984
locOfIll'
TIN
RnIe 68(37) na",:
CERTIFICATE OF POSTPO:"oT..\n:l'rrr OF SALI: OF ATIACHEn PROPERTI'
,
I ha~.., considered m. applicatioo of' made ott J
sale of propffiy located al' which will iake p~ on ' inexerutionofa
=tificate issued by m. Deputy Commissiooer of Taxes ott •
I ha"" reason 10 bd;"".., thai m. amounl of atf~ of lax mentiooed In m.

certifi~ ""'Y k raisM
by m. DlOIIgaw, Ie...." pri""", sale or om..- ammgerDml of!he attached properly or s.ame pari of it
or any other propet1y ofm. ddaulter.
Accordingly, I b.t-d!y order that, 10 allow m. debultn 10 "".., m. amounl of m.

arrears of m.
tax,
m. interxkd sal" is postponed until ' subject to m. debulter complymg with m.
following terms and conditioos:
[iD...rt condilioD']
I artify thai m. defaulter is authorized until 7,_ _ _ _ _ 10 m:oke m.proposed morigaw, Ie...."
pri,,~ sale or other arrang=Il
I further order thal-
(a) All money p3ylIbk wxIer a mort~ Ie...." pol''<IIe sale or other 3mIlIgernmt made by m.
def;w\ter wxIer m. authority of this certif..:= shall he paid 10 me; and
(1)) No mortg"E", Ie...." pri""", sale or other ammg= made by m. dd3ulter wxIer m. authority
of this artific~ shall ~ absolute until it has ~ confirmed by me by written order
Compiled by: Ma, am Gui '"

La a,"";alioa ..itb: Mabmadlll Ha, au
®" ~.,
Signatuu
[Name ohM Tax Recovft}' Of'licn]
Circk Zone _ __
l lnsnl ~ of m., <kb.ul~
'1nsnI address of m., dd"<Wl~
J InsnI dar. of application un<kr rule 68(29)
'1nsnI addras of m., JIfOIl'<:£lY
, InsnI dar. of sak of the propel1y
• InsnI dar. of i~ of the ct:rtif",~e
7 InsnI dar. to which m., s.ale is ~
(3S) In such a~, m., Tax R=>vny Offi= shall, OOIWilhstanding anylhing containnl in !his ruk,
gram a ct:rtific;lIe to the dd";wl~ ;wlhorizing him 10 maR the ~ mortga&<" Ie...." s.ale or
om..- arnwgnnml within such pttiod ... may b" spttifim in m., ct:rtificale_
(39) The money ~vm un<kr such mongag, Ie=, sale or other ar=Jgemm.ts IJ1.!Wk un<kr sul!-
ruk (3S) shall b" paid 10 the Tax Recm"ft)' Offi= by the purchaser or 1 = or mortgage ~ver:
Prm-1ded that, if thff man")' so NlCffn'eti is in f!XCffSS 01 thff mom/}' recowrrobiff lomr thlf
dffjaulru and payablff 10 thff Tat R6cowry Officer_ Thff molllf)' in f!XCffSS shall Ix! paid to thlf
dffjaulru.
(40) No IDOIlgage, ie= 0.- sak un<kr this rule shall bt<:ome absol= Wltil if has bttn ootlllftlled
by the Tax Rero\"ft)' Offi=_
(41 ) Ev<:ry re-sak of property III <kfautl of paymml of the purc~ lIlOMY within the period
allowed fur such paymmI, shall k m.><k afkr making a fresh proclamation in ~I ih=of in the
!IlaIlf>ef fo.-proclamation and according 10 the pro=lure for sak bid down III sub-rnks (29) 10 (31)_
(42) Where any proper1y consisting busin=; or any om..- ptopt1ty of a <kb.ul~ is atta<:hm, the
Tax RecO\"ft)' Offi= may, insiW of diucting sale of the propmy, appoml a person ... ~''''-IO
~ such proper1y in the following manner:
(i) tnnov" any p="" from the possessioo or rusrody of m., property;
(n) Cotnmit the propmy 10 m., possession, rusrody or mattagemmi of the r~...--;
(iii) oonf<:r upon the =eiver all such po""",;, ... 10 bring and <kfend suits and for the
realinotion, managernerrt, proIeCtion, and pr~'3Iioo of the proper1y, the collection of the
rents and sales pr~ or inc""", prOfifS tb..-eof, ... the ""'.,..,,- himsdfhas, or ~ such
ofthosepowers ... the Tax RecO\"ft)' Offi= 1hittks fi t
Gov"ntmml of m., I'NlpIe' s Republic of Bangladesh

orne. of Ih. Tn RKonry OW", ••
Circle Zone --::-c--
Rd
Income Tax Rul"', 1984
TIN
Ruk6S(42)
Dale:
APPOR'oTIII"''' OF RECF.IVER TO ~LU'AGI: A BUSR'o"ESS
Compilf'd by: Ma, am Gazi ""

La a,socluioa ..ith: Mabmadttl Ha, au
Pursuanl 10 ~ WlIfTlUIt of anachmml of ~ ~ of '"_ _ _--;~ locarm 31 J~CC__;~--

made by "'" on • , I appoint you as =eiVef to manage ~ ptopo:ty of me business,
and/OI property of ~ said business, mo,'3ble and irumm'3ble, ~ified in ~ schedule "dow:
TM & ht<luw
®" ~.,
Signatuu
[Name of the Tax Reco"ft)' Officft-]
Circle Zone _ __
I Inse.-t ~ and address of ~ rttn"ef
'Inse.-t ~ of ~ ddaulle.-
J Inse.-t addras of ~ dd"aulle.-'s business
• Inse.-t da~ of anachmmt
""" ro '__________ of'__________ fOl infonnatioo_
®" ~.,
Signatuu
[Name of ~ Tax Reco"ery Officft-]
Circle Zone _ __
Gm=unmt of ~ I'Nlple's RepublicofBaogladesh

OfIin oHM Tn,." }{K""..'1' OfIinr
Circle ~ --C--
Tax Rules, 1984
iocOfDl'
Ref:
TIN
Rnle 68(42)
Da~:
APPOINnn:l'I'T OF RECEIVER TO ~LU'AGE PROPERlY, EXCEPT lHOSE

RELA TEn TO BUSINESS
PursumIIO ~ wamml of anadune.-rt of priority spttif.m In ~ Schedule ~low, excqn Iil<=

riliIed to business of' of J , I appoint you as ='"e.- to manage the
'""'"'" TM & ht<luw
®" ~.,
Signatuu
[Name of the Tax RecO"ft)' Officft-]
Circle Zone _ __
I Inse.-t ~ and address of ~ ',"",,'"e.-
'Inse.-t ~ of ~ <k&ulle.-
J Inse.-t addras of <kfaulu.-
""" ro ';=:::____-;~~:o,f':::===-------_ fOl infonnatioo_
® Su~·
Compiled by: Ma, am Gui

Signatuu
[Name of the Tax Reco"ft)' Officft-]
Circle Zone _ __
'"
La a,socluioa lIith: Mabmlldul H:n all
GOlinnmml of m., I'Nlpk's Republic ofBaogladesh

om.. of Ih. Tn Reconry OfI"IC.'"
Circle ~ _ _ __
Ref:
~ T""Rul... , 1984
TIN
Rnk 68(42)(i'i)
0"",:
POWERS OF RECEIVER PURSUAiYf TO WARRM"T OF ATIACHl\IEI\"T OF

PROPERlY EXCEPT mOSE RELATED TO BUSR'o"ESS
Pursuanl'" m., WlLfTlUIt of anaciunml of l'fOPnlY, s~ifiM in m., s.cbMule bdow, excq>I ~
!daIm 10 business of' of' I11.!Wk by "'" on • 3JlPOLnItIIg
you as r=vn ofm., said aItachM property, lordo."thai
(a) • k remo\,..! from pos.'l'"Sston or ruswdy of m., 3IIaclLed JIIopt:1ly;
(b) m., :ottachm JIIopffi}' k commilkd 10 your JIIl5....sion, custody and management; and
(e) m., following powers k confe=d upon and execui.-d by you _ _ __
(i) "
(ii) "
(iii) "
TbP & hO<luw
®" ~.,
Signall=
[Name of m., T"" Reco\'n)' Officn"]
Circle Zone _ __
, Insnt D3llle and ~ of m., f,"""vn
'Insnt D3llle of m., ddaulrn
'Insnt ~ of m., dd"aulrn
• Insnt da~ of anachmmt
, Insnt D3llle of m., pnson rurn:ndy in JIIl5st:SSWn or in cuswdy of m., property
GOlin nmmt of m., I'Nlpk's Republic ofBaogladesh
om.. of Ih. Tn Recon ry 0fI"1C ••
Circle ~ --=-c--
Rd
~T""Rules, 1984
TIN
Rnk 68(42)(i'i)
0"",:
POWER OF REC EIVER PURSUAI\"T TO AI'" WARRAt'\"T OF ATIAC IDIEJ\"T OF A

BUSR'o"ESS
Pursuant 10 m., warnmt of maclnnent ofm., business of' carried on from the prnm ....
• ';-_ _ _ _ tna<k by "'" on • appointing you as =eilin of m., busme.s, I ordo."
""'~
CompilO<l by: Ma. am Gui La a,"";uioa lIi!h: Mabmadul H:" ,aD '"
Tbp lac.. mp Tn Rul.', 1984 I,T, Manllal (pari-II)
(a) , k r~mov..d from ~ possession or custody of ~ ptopt:"y of ~ business;

(b) ~ propnty of!be business k commitrm 10 your posso;sion, custody and ~ and
(c) the following powers k C<Illfuud upon and exercis..d by you-
(i) ' ..
(ii) .
(iii) .
®" ~.,
Signatuu
[Name of th~ Tax RecO\"ft}' Officft-]
Circle Zone _ __
l lnsut ~ and addras of!be r,""",ver
'Insut ~ of ~ ddlllliler
J Insut <kbuller's business addras
• Insut da~ order of anachmeru m.><k
, Insut names of person in rurtml poos=;sioo or custody of !be business property
(43) The Tax Recovery Officer may by gt:ner.ll or special order fix !be amounI 10 k paid as
rerDIlIleflItion for !be =vm of!be rMv<:r.
(44) A =.,;~W appointffi Wlder sub-ruk (42) shall-
(i) furnish such =mity, if any, as ~ Tax Rttm"ft}' Officer thinks fil, duly to accoonI for
whal ~ shall r,""",~.., in rt:Sp<ct of ~ property;
(ii) submit his acCO\lllIS at such periods and In such form as !be Tax Rttm"ft}' Officer directs;
(iii) pay !be amounl d~ from him as the Tax Recovery OffICer dir,""lS; and
(iv) k re.ponsible for any loss occasionffl to tbe propmy by his willful Ikfaull or gr<>foS
""glig<:!lU.
Gm=wtml of ~ I'Nlple'. Republic of Bangladesh
orne. of Ih. Tn RK ......ry 0fI",. ••
Circle ~ --~C--
WODlI' Tax Rules, 1984
Ref:
TIN
Rule 68(43)
Da~:
RL\IU;'\ (ERATION ,um OBUGATION OF REC EIVER
PursuanIIO !be W3lJ3IlI of anaclnneru of the pnority of' of J loc=d at

• made by me on ' appointing you as = •..", of !be said properly, I
o.-d..-WI-
(a) You shall k paid tab .,_ _ _ _ _ as rmnu>eration fo.- your suvices pertOnnnIas = •..",;
"'"
(b) You shall-
(i) furnish security in tbe amounl of tab ' _ _ _ _ _ 10 acCO\lllI for whal you shall =''''
in respecl of tbe attached ptopt1ty;
(D) Submit accounts 10 me, in such form and fur such periods 00 such daleS, as I <hrft1;
(iii) Pay 10 me tbe amount ~ from you as I direcl; and
(iv) Ik responsible fur any loss occasioned to the attaclxd property by your willful <k£wil Of
gross ~~; and
CompiIf'd by: Ma. a m Gui

I fiIrIMf ordrr thai in !he perf~ of duties as =eivn, you shall follow w prmuion of rul ..
68(42) to 68(46) of me ~ Tax Rules, 1984.
®" ~.,
Signatuu
[Name of!he Tax Recovft}' Oflicn]
Circle Zone _ __
llnsnl rttnvr:r's ~ and addr-..s
'1nsnI ddaul",,'s tl.1IIIe
J InsnI ddaul",,'. business addr-..s
, 1nsnI!he 3ddress of !he pmpmy attached
, InsnI dar. of <mkr of anachmeru
• In..r amount of iaka fix..! as ~on
' 1nsnI """"",I ofiaka~.-m as >=Wily
(45) TIt. profilS, ~filS, sak procttds, renlS, or my ~ ~ of such business or propmy
o.hall afkt- ddi3}~ng me exp=;es of manag=lml, be adjusled I<IW3rds discharge of W anears tax
clrmood and w~, if any, and o.hall be paid 10 the ddaul"".
(46) TIt. attachmen.l and managemmr un<kr sub-rule (42) may be wilhdra,,;n at my time at w
discrdioo. of W Tax RttoVft}' Officn, or iflhe :mears ,..., discharged by =eipt of such profil ood
rents or ,..., othe!-wis. paid
(47) No ordrr for !he :meSi 3IId delention in civil pnson ofa debulu.- shall be made unless !he Tax
Rerovft}' Officn has issued and =-VN a noria upon !he debulu.-, calling upon him 10 appear
before him on w dak and time ~ in W ooti"" and 10 show cans. why be shoold 001 be
committed 10 w ci~~l prison, and unless !he Tax Rerovft}' Office<, fur r~ 10 be m:orded in
writing, is sarisfied-
(i) dw w de£wl"", with w objecr or dIm of obsuucting Ihe exrcutioo of !he CftIificare has,
afkt- w =ript of Ihe Cfttificale in !he office of Ihe Tax Rerovny Oflicn, disbonesdy
U3nSfftTed, =akd or rnDOVN any pan of his prope<ty; or
(n) !hat w def:oul"" has, or has had s~ w m:npr ofw ""fIific= in !he of'ficn in W Tax
Rerovny Office<, W means to pay W anears or some substantial pan thereof and refuse. or
neglttl!; or has refused or ~ 10 pay !he same.
Govnnmml oflhe I'Nlpk's Republic ofBangbdesh

orne. of Ih. Tn RKonry orr....
Circle Zone _ _ __
Rd
~TaxRul.., 1984
TIN
Ruk68(47)
Dale:
NOTIC E: TO APPEAR
,
I, held»' give you a ooti"" 10 appear in my office on ' ai' 10 show cans.
why you shoold DOl be commitied to a CIvil priSOlllfl conn«rion with Ihe ~oo ofw CftIificare
issued on' . You ar. also requesle<l 10 prod""" 011 thai day all w documents upon
which you inl<:nd 10 rely is support of your defet=.
In c""" you fail 10 appear on W above-mentioned dale, a warI3Ill of an..t will be issued upon you.
Compiled by: Ma, am Gazi '"

La a,socluioa lIi!h: Mabmlldlll Ha, an
®" ~.,
Signatuu
[Name ohM Tax Recovft}' Of'licn]
Circk Zone _ __
I InsnI ~ of m., <kb.ul~
'1nsnI address of m., M<Wl~
J InsnI dar.of~
• InsnI time of appe3f3II""
, InsnI dar. of certific:ue
(43) NOIWiIhsI3Dding aIIything comained in sub-rule (47). a warnnl for m., a=sl of m., dd3ul~
may ~ issum by m., Tax Recovr:ry Officer ifm., Tax Rn:ovny Officer is satisfied, by affida~~t of
otberw:i.., thai, with m., objft1 or dIm of delayrng m., ~oo of m., certificate, m., defaul~ is
likely 10 abscond or lea". m., local limits of m., jurisdiction of the Tax Recovft}' Of'licn.
(49) Where aJ'Il"~ is not m.>de in comp\imtt 10 a noli"" issued and servM under sub-rule (41),
m., Tax Recovft}' Of'licn may iss~ a warranl for m., = t of m., dd3ul~ .
(50) A warnnl of = t by a Tax Recon:ry Officer under sub-rule (48) or (49) may also ~ ~tM
by any other Tax Recm'ft}' Off=r or any officer authorizM by him within w~ jurisdiction m.,
defaul~ may £Of m., time being ~ found.
(51) Wheu m., Tax Recovft}' Officer or ~ officer 3llIboriud by him IS satisflM, for rnsons 10 ~
recorded in wriling, that ~ Maulter is IiRly to put up resisl3Dtt 10 his = t , ~ Tax Recovny
Officer or m., officer, "" ~ case may by, seek the ,,"SlSlantt ofm., Officer -in-d!arge of m. neare.t
poli"" Sl3tion for ~cution of ~ wamurt of = t under this rule.
(52) Evft}' person arre.tM III pursuan"" ofa wamurt ofarresl under sub-rule (48) or (49) oJWI ~
broughl before m., Tax Recm~ Of'licn "" soon as pDCticable and in any evml within Iwenty-fOur
hours of his arrest, exclUSIve of Ii"", fNIuirffl for ~ Joumry.
(53) If~ dW.ulter pays 10 m., Tax Recm~ Officer or ~ officer mthori=l by m., Tax Recm~
Officer arresting m. deb.ul~ ~ amollDl enlerffl in m., warranl as due, the Tax Reco.~ officer
or m., officer, as m., case may ~, shall relea.... ~ dW.ulter at once.
(54) When a M<Wl~ apprars ~fore the Tax Recm-ny OiTlCeJ in comp\imtt to a no~ 10 show
cause or is arrested by m., Tax RecO\~ Officer or the officer authori=I by him and broughl ~f=
m., Tax RecO\'ft}' Officer under sub-rule (41), (48), (49), (50), (51), (52), and (53) ~ Tax Recovft}'
Officer shall giv" ~ M<Wl1 all opportunity ofbeing heard as 10 wby he sboold noI ~ OOIIIIIlirtffl
10 CIvil lmpriSODlIlt:rll
(55) Pr:nding m., conclusion of m., inquiry 10 the ca"",,, if any, shown by ~ deb.ulin, ~ Tax
Recm~ Of'licn may order the deb.ulter to ~ <ktained III ~ rnstody of such officer as m., lax
Recm~ officer may dttm fil or rel~ him on his furnishing =urity to ~ statisfaction of ~
Tax RecO\'ft}' Officer for his aJ'Il"""'""" "..hm reqlUfffl.
(56) Upon ~ conclusion of m., inquiry, ~ Tax Recovft}' OiTlCeJ may mal:e all order for m.
detention of m., dW.ulter III a CIvil pnson and shall in that evml cau... him 10 ~ arrested if he is
not iliady w>der =1;
J>ro>1d1ld that ill om.". /0 giw th~ dfljoll/rer an oppornmity ofUltisfy;ng Ihe arrff/lr.f, th~ Tar
RRcm'ffry Ojjicer may, bfIj<mt making Ih~ oN, of detention, /MI'f! I"" dfljwhu inI"" cwtody of
I"" ojjic.". arrffSting him o~ of all)-' olhu oJjicu fo~ a sfJffCifilld fJlfHod 1101 ncuding 15 days o~
rff/WJSe him 011 his fiunishing sllClU"ity 10 Ihe sarisfaction of I"" Tax RilcrwffT}' Ojjicu for his
appemrmce at rh~ npiroriOll of Ihe spectfilld fXU'l0ll if I"" aTTliO.r.f IUflIlOI so Ulfisfied.
(57) When ~ Tax Reco~~ Of'licn does noI maR all order of detention w>der sub-rule (56), he
shall, if ~ defaul~ is w>der a=sl, <hr= his ..,lea....,

(58) A def;w/tn deuin~ in m., civil prison in ex=Jtion of a Cft1ifica'" llllIy ~ so detainM-
(i) wh= m., cr:rtificak is for a demand of m amoulll ==ding OM lill tab, fur a prriod of
six months; and
(ii) in any oIher c~, for a pmod of six Wttll.
(59) A def;w/tn delai=l w>deo- sub-rule (58) shall ~ rele:osed fromdetmtion-
(i) On paymmiro m., Df'fi=-IIl--charge of m., civil prison the 3moulll mmtioned in the wamrnl
for hi. delmtion; or
(ii) On the ~I of !he DqJuIy Coonnissioner ofTaxrs who has issuffi m., CftIificale, if the
Tax R«overy Officer by order agrtt:S wilh such ~t; or
(iii) On the ~I of m., Tax RNoovery Officer on any ground other than m., grounds
Ille1ltionffi in sub-rules (59) (i) and (59Xii).
(60) A def3ul1ef rdeasro from delention und.:r sub-rul. (59) .ru.n not, merely by reason of his
release, ~ disclwgd from his liability for the a="",.
(61) A de£wllef rd~ from detmtion under sub-rule (59).ru.n ~ liahle 10 ~ re-ar=t~ und.:r
!he cr:rtific~ in execution of which he WlIS delain«l in m., civil prison.
(62) l k Tax R«overy Office may order the rdeas. of a def;w/tn who has hem ar=t~ in
exrcution of a CftIificaie upon being ...tisfi~ that he has disclo=l!he whole of his propmy and
has pbcm it al the disposal of the Tax Rftom'ery officer; or that he has not commitkd 3IIy act of
bad failh.
(63) If!he Tax Rftom'ery Officer has ground 10 ~lieve that the disclosure made by m., de£wllef
uoder sub--ruk (62) has hem untrue, he may order re-arusl of the def3ulter in execution of the
certificate, but the prriod ofhis detention in the civil prison shall not III !he aggre~ exettd thai
authoriud by sub--ruk (58).
(64) At any time afk:r a WlIfTlIIlI for m., = of a de£wlter has hem issuffl, the Tax RecO\'ery
Officer may cmttl it on the ground of st:r100s illness of the def;w/tn.
(65) For m., JIIllPOS" of making an ....,.t under this ruk-
(i) no dv;dling house shall ~ enIef~ during the time hem=n sun-set md sun-rise;
(ii) no ooln door of a dwelling house .ru.n ~ brokm open unless such dwelling house or a
portion theuof IS in the occupancy of m., def;w/Ief and he or my other occup;urt of the house
refuse. or III my way pre"",,-IS access lherftO; but when m., person executing any such warnrnl
has .ruJy gained """"'" 10 any dwelling house, he may break open the door of my room or
apartment if he has reason 10 bel;"".., thai m., deb.u11ef IS likely to ~ found th.= and/or !he
def;w/Ief or any other person refuses or pr~'''''-IS """"'" 10 the room;
(iii) no room; which is in m., actual OCrnp;u>Cy of a woman, shall ~ ernetN unless the Tax
Rftom"ft)' Offi= or the offi= <IllIhoriud 10 make !he ar=t has given notice 10 her that she is
aI liberty 10 withdraw and has given her..".,..,.w,k time and facility for wilh<hwins.
(66) Where it is apprdlended thai the defaulln or my other person is IiRly 10 resist or 00s1ruCl the
enactmml or this rule, !he alCldunenl or sale of my propoly or = 1 or delention in ci"il prison
or mlIy into any dwelling house, the Tax RecO\"ft)' Offi= may ~I any officer or m., Officer-
in---eharge 10 m., nearest po~ station for dqJloymg sufficienl po~ force and authority fur
assisting in m., execution of !he relevanl notice, wamrnl or order md, in """" of detention of m.,
def;w/ter III CIvil prison, make 311 arnrngemmt with the jail authority of cornpeImt jurisdiction for
""""""""-
(67) The Tax Rfiovery Officer shall noI order m., arrest or deimlion in Ihe ci\~l pnson of-
(i) a woman, or
(ii) any person who, III his opinion, is a minor or ofunsound mind.
CompiIf'd by: Ma, am Gui

..,
La a,S<>cluioa lIith: Mabmadnl Ha, aa
(68) If, aI any time after 1M ~ of a cenifica'" 10 the Tax Reco"":ry 00,=, 1M &faullt:r dies,
!be proc=lings un<k:r!his rule (excq>r arrest and detmtion) may ~ continued againsllbe legal
represmlali"" of!be &faullt:r "..Ito shall be hallk 10 pay oul of the es~ of the dn:usffl ~ 10
!be e,,1mI1O "..hid 1M <:sCi'" is C3p3.bk of meding the arrears in demand and 1M prm~sions of lbis
ruk shall apply as if !he I~ repr=Cltive ~!be <kfaullt:r.
(69) Any oreb passed un<k:r this rule may, after ooti~ 10 all P=ODS inlt:reslffl, be rn';~ by 1M
Tax RecO\'ft}' Officer or 1M of'fi= auIhorizul by him who lIIlI<k the oreb, or by !his successor in
offi~, on accoool of any DllSIaU apparml from !be rttOtd
(70) \\IlJeu any person has lIll<kr Ibis ruk bttome surety for 1M amounl ~ by the &faullt:r, it..
may be proaukd >gainsl wxIer!his ruk as if he w= 1M &&u1tn
(71) If any aDlOUIIt is rn:e"'ffl by me Tax Reco\'ft}' Officer or !be officer aulhorizrd by him in
0_
ptIl!iUaIltt of !his ruk , he shall issue a =eipt of!be amounl so re<:ei\N.
(72) When a dd"aullt:r IS ...-eud OJ deIainffi in 1M civil poison, 1M SUIIl payable for !he subsis~
of 1M dd"aulter from 1M time of arrest until he IS rdeas«! shall ~ ~ by !be Tax Recovery
(73) The SUlll payable for 1M subsisl= of 1M &&u11t:r shall be calculaled on 1M scale faxed by
!be Go",,:mnl<:m for !he subsis= of judgmeru of d.b1OlS arrested in ex«Ution of a ~ of a
civil courI.
(74) When a =tifLC3k in respect of the sak of lM properly has bttn grllmm lIll<kr sub-rule{3S)
and 1M propffiy sold is in !be ocrupaocy of 1M dd"aultn; or S<ItIIe ~ person of bffiaIf of 1M
&faulrer; or some person claiming lIll<kr a tide crealed by &faullt:r subso.qumllO 1M attachllleD!
of such propffiy, 1M T ax Reco\'ft}' OiTLCef shall, on the application of!he purchase, oreb &livr:ry
of 1M property 10 be made by pulling in the possession of !be property 10 the purchaser or 10 any
person whom he may appoinl to =ve !be delivery.
Gm"fttUllttlI of the I'Nlpk' s Republic of Bangladesh

orne. of Ih. Tn RKon ry orr....
Circle ~ --=-c--
Rd
~ TaxRules, 1984
TIN
Ruk68(74)
na",:
ORDER OR DELIVERY OF PROPERTI' IN OCCUPAl"C Y OF DEFAUL TEK, ETC.
,
__'==b;-;~ =
I do hermy dirN1 !hat 1M propmy mmtioned in !be schedule below SO~I"dCW
, be <kli"r:red to ' of • and ' _ be put III
possession of !he said property.
SchNl uW of Ih~ P'"Op"rty
®" ~.,
Signatt=
[Name of the Tax RecO\'ft}' Officer]
Circle Zone _ __
I insffi """'" of the person in possession
, insffi the address of me person III possession
'insffi """'" of the purchaser
CompiiNI by: Ma, am Gui '"

La a,socluioa lIi!h: Mabmadlll Ha, au
Tbp La<.. mp Tn Rul.', 1984 I,T, Manllal (pari-II)
'1nsnI address of me ~
, InsnI dar. of oak
eo", ro '::=:::____-:;;;;;;:o,r'-====-_______ for infonnation.
® Su~·
Signatuu
[Name ofme Tax Recovft}' Of'licn]
Ci.-ck Zone _ __
(75) Nothing in sub-rule (35) shall apply 10 usis= Of obsuuctioo in execution ofa =tific=
for me, poosession of any property by a peroon 10 whom me, dd3ulr.r has I13nSfftUd the property
after me, InStitution of!be pr<><=dings in which the order was passm or to me, <lisposl=sion of any
"""""""
(76) WMre me propmy sold is nlO\'lIble property In me, possession ofany p=oo ~ Ibm me,
&faulr.r, me, ddivft}' Ih=of ro !he ~ shall ~ ddiv..m 10 me, purchaser.
(7T) WMre me propmy sold is I1>OVlIbk property In me, "",""osioo of any person ~ Ibm the
&faulr.r, me &livft}' m=of 10 me purchaser shall b. mad. by giving no~ 10 !he p=oo in
possession prohibiting him from ddivning possession of !be propmy 10 any P=Ofl excqrt me
""ciu=
Govnnmml of me ITcpk's Republic of Bangladesh
ornn of thP Tn RK ..nry om<...·
Ci.-ck Zone _______
Tax Rules, 1984

1oc0flll'
Rd
TIN
Rule 68(77)
llir.:
NOTICE TO DEUVERPOSSESSION OF I\IOVABLE PROPERTI' TO PURCHASER
,
1, me, Tax Rerov":ry Officer, circk , zone do herd>}' giv" youlhis ooti""
10 ddivn !he possessLOll of me, mo\'~hle property mmtiomd in !he lisI b.1ow to J of
' ____~. me, purchaser in execution of certificate and not 10 any ~ pr:r5Oll
List .. r m..",b'" P'"Op"rly
®" ~.,
Ci.-ck
Signatuu
[Name of the Tox Recovft}' Of'licn]
Zone ===
InsnI the name of!he person in possession of movable property
1
, InsnI address of me person in possession of movable property
J InsnI name of me purchaser
'1nsnI addras of me ~
(7S) Where the properly sold is a dd1t nol secured by a negotiable InStrument, or is a share In a
company, !he &livny thnalf shall b. mad. by a wnllen order of the Tax Rerovft}' Officer
prohibiting !he creditor from m:eiving !he &bt Of any in""m tb=on, and me &btor from making
paymml thnalf 10 any person except me, ~, or prohibiting !he person in whose name !he
Compilf'd by: Ma, am Gazi

...
La a,"";ui .. a ..iIi>: Mabmadlll Ha, aa
Tbp lacomp Tn Rulr" 1984 I,T, Manllal (pari-II)
~ may k standing from making any IJ3DSf..- of~ slwe 10 any pn>lOtl e:<crpt !be purchaser, or
rn:6,ing paymmt or m y dividend or intnesl ~ and !be manager, ~ or other P"'I""l
officer of!he comp;u!y from pmnining any such tnnsfn or making any such paymmllO anyperson
excq>I ~ purchaser.
Govnnmml of !he ~k's RepublicofBmgbdesh

orne. of IhP Tn R«onry orr.. r.
erik ZmK ----C--
Rd
~ TaxRules, 19M
TIN
Ruk68(78)
Da~:
ORDER TO DELIVER PROPERlY NOT SECURID BY l'ro'l:GOTIABLE I]\"STRIDIEJ\'T

OR SHARE IN A CO:\IPM"Y
,
,
•
I, !be Tax Recov~ Officer, eirek .~ do !>=by diuct thai !he
propmy (addlt) liskd hdow which is not 5tCUr~ by negotiable mstrumentlis a ~ in a CO<q>aIly
k ""Ii,....-m 10' of' md prohibit: -
(a)' of' from rn:6ving ~dd!t or any inte=t thn-nxi;
(b)' of'o from makingpaymenlof~&bt 10 any pn>lOtl other than
!he purchaser;
(e) It ______~ of t2, _ _ _~_ from IJ3DSf=mg ~ ~ to any person other than ~
purchaser or =eivmg paymml of any dividend or inte=t thn-nxi;
(d) 1J of " from pmnilting !be tt=;f..- of !be ~ and making
paymenl of any dividend or inte=t on !he share to any person other than ~ pnrchaser.
®" ~.,
SigtUl1=
[Name of ~ Tax Reco\'~ Oflicer]
erik Zone _ __
, Insert ~ and address of IRdiIOf
, Insert ~ and address of debwr
J Insert ~ and address of pn>lOtl In ~ ~ ~ is standing
• Insert D3l1lO'd.signation of!be officer, """"'get", ~ (as ~opna~)
'Insert ~ of purchasn-
• Insert address of purchaser
7 Insert ~ of IRdilor
' Insert addras of CfffljlOf
• Insert ~ of Ikbtor
' " Insert adchess of!he ddnor
"Insert ~ ofperson in,,~ name of~ stands
" Insert adchess of pm;oo in ~ name ~ stands
1J Insert D3l1lO'd.signation of manager or any other appropri= officer of company
" Insert name of ~ company
No~: S!riU <RI1!he inapplicabk."
Compilf'd by: M a, am G.t:zi

(19) ~ any <:n<Iornemeru or exrcution of d.ocum.:nl IS uquirm 10 tr.tnsf.. a nrgotiable

inslru:Dlml or any share 10 a purciIasn lID<kr Ibis ruk , such d.ocum.:nt shall be ~ and
endorsnnml on such documml shall be tna<k by W Tax Reeov"'"}' Of'licft-.
69. AppNl from Ordor by Tn RKo'·.l")· Officu. -

(l) An ~ from any order passed by w Tax Reeov"'"}' Ollie.. lID<kr rule 68 shall lie 10 the
Inspectingjoin! Commission..- having W administtative oonlJol o,~ the Tn Reeovr:ry Ollieer
passing the order.
APPEAL MEMORA!'\'DUM
(Under Ruk 69(1) of the Income Tn Rnlo;, 1984)
APPEAL TO TIn: Th'SPEC"I"ING ADDmO:"o'"ALlJOTh. cO:\nnSSIO;o.,'ER OF TAXES
,
1, , (!he aw<'Uantfappdlants), of '~C;;;'k= : o . __
" ,againsi !he order datM
, passed by !he Tn Recov"'"}' Officer, Cirde Zone on
the fol1owmg grounds:
Grounds:
0'
0'
OJ
®" ~. ,
Signatt=
[Name of me appdhrll]
!Address of the appdhrll]
V.rificalioD
1, ' of"C'~_ _ _ do herdry decl"", that, the "bove s t = t s "'" true 10 liesl of
my knowledge and bdi.r.
[Name of me appdhrll]
!Address of the appdhrll]
I inserl 'Inspecting Additional/Joml Commission..-"
, InserI addm;s of Inspecting Additional/Joim COIllIllissiOM[
'inserl rtame of !he ~Ihm
'inserl addras of !he ~Ihm
'inserl dale of the order aw<'aiw agamsr
(2) Ev~y appeal.lID<kr ruk 68 shall be pr=kd within rhirty days form the dare of the order
appealw against
(3) The Inspection Join! COIIlfIllssion..- afk:r heanng the party or his represmGltive may admit the
-
appeal for lrearing or reift1 is SUIllIlI.1rily if Ire is of the opinion thai the aw<'ai is withonr any
(4) ~ !he appeallS admined for hearing lID<kr sub-ruk (3), the Insptttion Joml COIllIllisswner
shall fix a dale for lrearing and shall give a noti"" in respttl thern>f 10 me concuned panies.
Compilf'd by: Ma, am Gui La a,socluioa lIi{b: Mabmadlll Ha, an'"

Govnnmml of m., I'Nlple's Republic ofBaogladesh

Ollie<' of Ih. ' Laspodiou JoiDt Commi'lsi<mu of Tn• •
~~ ~ ------
Ref:
~ T""Rul..., 19M
TIN
Ruk69(4)
D.",:
NOTICE OF AD:>'llSSION At'\'D IlEARIN"G FOR APPEAL
Yoor
• Circle
appeal duM ~,;~~~~;.ga~ID~'~'ru"~~~~"'~:O:
for heanng has bttn fixrd on
Zone
da",
f
(insert
:"'~:
T""
has hem
a<hni=l
and time).
roc hearing
Recovuy and m.,datM
Officer dale
Signatt=of~lAcrlIJer
® Su~· [Name of the lAcrlUcr]

~ing
l lnsm D3llle of m., appelhm
'Insm addras of m., appelhm
~ _ _ __
J Insm da", of appeal

• Insm da", of "'*'
. Smu out inappliC3bk
of ~ T"" R~ovuy Officer
Copy 10 T.. ,. R<>ronry OfIie<'r, Circw ....................., Z.............. ........ for appN '",DU .. U
th. dal... ud lim. ' pK if"1f'd abm...
Signatt= of~ lAcrlIJer

[Name of~ lAcrlUcr]
~~ ~ -----
(5) If, on
dale of heanng, on step is CIkm on bdWf of 6tber party, m., Inspro;on Joinl
~
Commissi~ may forthwith I3R up m., appeal for expert dispoo.al or dismiss it for defaull, as ~
~mayk.
(6) An appeal may k adj<ll.lmed to = otber da", fur hearing on sufficimt ca~ b,,~ shown by
eitber party by 311 application III that hffialf.
(7) Aftt:r hearing both m., panies or their rqJfe<mlatives or ,,-hen ~ appeal is CIkm up for expert
hearing, the Inspro;on Join! Commissioner may pass my such order as may ~ fil 10 him,
confirming, modifying or In'ft>;LDg ~ order as ..., deem fil, or rnnanding !be c"",, 10 the T""
Rerovuy O fficer for fresh decision in ~ lighl of dirmons thai he may like 10 giv" 001 inconsistmt
with rule 68.
(8) AIkr .etI~ aside the order of ~ T"" Recovuy Offi= and order D1IJSI b" pas.m
in writing
by ~ InsJl"ding Joint CommisSLOUef within 30 days.
(9) Pmding ~ decision of my appeal, execution of ~ cmifiC3l< may k slaym if ~ appelbte
<IIllhority so di=:1S, but nol <>therv,is.,.
[70. DeI.rm;Datiou of arm'. l.ugth prir. uDder SKOOD 107C. -

(I) n.., mosl 3.JlIlIllIIri= method for determining 3fII)'S kngth JlflC" in ~btion 10 an international
lflInSaCtion sha.Il k applifti in the foUowmg tnanner: -
m
Compilf'd by: Ma, am Gui La a,sociatioa lIi{h: Mabmlldul U .., au
(a) COIllp3l3bk unronlJOllm ~ =thod is ;q>plim in w following 1Il3IIMr: -
(i) the price chargM or tWd for propnIy tnlnSferrm or snvices providc<l In an lIIlCOIllJOlkd
transaction or a IIIlUlber of tr3nsactions of COIllp3l3bk circwmtaoces IS idmtifi..d;
(ii) if the poi"" "" idmtifi..d difTers from !he price of W inIerrIational tr3nsaction, w
diff=tial amount IS calrulaled;
(iIi) w poi"" of intml3liorutl. Ir.tnsaction IS !hen adjuskd by w said differential amo\lIll;
(iv) !be adjusled price wxIe.- sub-cla""" (iii) is Iaken I<> be !be 3[IIl'.lenglh poi"" ofw
propmy tnlnSferr..d or snvictS ren<ierfti in !he inIerrIationallJlUlSaCtion_
(b) resale price method is ;q>plied in w following manner: -
(i) the price at which the said property or snvi"" IS resold to an indepmdenl mlerplis. is
identified;
(ii)!he price, as identified in sub--chuse (i), is reductd by a COIllp3l3bk normal gross ma.-gin;
(iIi) W price"" ..rived at is !hen adjusled for other unique costs (such "" cusl<ltnS diny)
associated wim !he ~ of the properly or ..rVlces;
(iv) W pna "" arrived at is thm adjuskd to take inl<> accooot !be male.-i.al difTe.-=
(difTe.-= that could ru=ria.lly ~ct the gross m.ugLn In open Ill3JUt condition) such as
functions ~furmed, risks involved, assds employed, time gap betW<=I w original
pur~ and !he resaI. and accounling practlctS bem=n W inlem>.tioo.al mru.actions and
the cOfl1!l3lllble W>COfltroIkd lJlUlSaCtions, or bem=n w enterprises undertaking such
1rlLnSaCtioos;
(v) !be adjusled pna under sub--cla"", (iv) shall be Iaken to be W ;um's Imgm pn"" of!he
propmy purchasffi Of W snvice obtained in me inte.-natiorutl. Ir.InS.1<:tion
(e) cosl plus method is applied in the following 1ll3tlllef: -
(i) W dirN1 and indirttt costs incurrfti in w supply of propmy or w provision of sm.ices,
~iiufkr referred I<> as cost b...." ..., ~;
(ii) a cOfl1!l3lllble profit marl<-up (basM on romp..-ahle 3CCO\lIlUng policies) IS idmtifi..d;

(iIi) appropriate adjustment IS thm Ola<k I<> w romp..-ahk profil marl<-up adjuskd I<> taU
inl<> 3CCO\lIl1 the male.-i.al difTe.-m=; (difTe.-eoctS that could maurially ~ me marl<-up
in open Ill3JUt condition) such as functions ~formed, risks involved, assets employed,
conIr.lctual terms and marl<et conditions betw<=l the inlem>.tioo.al lr.UlSaCtions and W
contpar3ble WlCOIllJOlkd lr.UlSaCtions, or belWem the enlerplises undertaking such
1rlLnSaCtioos (;j'" I. "'''
(iv) w adjusted profit Dl2fk-up under soo--ebus. (iIi) is then added I<> !he cOS! ba..;
(v) w sum so arrived aI is Iaken I<> be !he 3[IIl'S Imgth ~ of the property lr.InSferr..d or
st:r'.IictS provided in !he inte.-natiorutl. Ir.InS.1<:tion
(d) profit split =thod is applifti in the following 1I13DIlef:-
(i) the combined profit, arising from Inlem>.tioo.al tr.msa<:tion or tr3nsactions and dimible
among W associated enlerplises, is idmtififti (;] - . "'''
m
Compilf'd by: Ma, am Gui La a,"";uioa lIi{b: Mabmadlll Ha, an
(ii) Ihe cotnbinm profit IS then divided among 1M associated entftpri= by using 1M
following~:
(a) ~ of 1M assoct.lIiM entnprises is allocaiM a basic Irtum based ()f[ 1M basic

functions (manufacturing, dislribwion, ......,.,., pmvislOll .re.) .acl! ent~
~funned and d=rmined by rd"e.-<:Iltt to nwk~ renuns ~ by indqImdml
mlerpli.. in similar tr.ws.action Ths basic rerum doe; 001 usually accOUDl fOf 1M
rftUm rh," " ..... ld h<' gmemed by lllIY unique lUId ,...tlJ.1ble asods pos=sed by 1M
assoWled ~ The residual pmfil (which may h<' attributable 10 such unique
as .. IS), calrulaiM by deducting !be sum of basic rernms allocaiM 10 associaiM
mterprises from 1M combined profit, is then apponioned 10 1M associaiM enlerpli..
based ()f[ thm- relative contribution and taking iruo consideration how indqImdml
mlerpli= in similar circumswtct:s woold ha,,,, divided such residual profit; Of
(b) basic rerum is nm allocaled 10 1M associated enterpris.es; !be COIl1binffi profil is
divided among 1M associaiM entftpri= based <KIIM relative contribution of each 1M
assoWled entftpri= 10 thai profil;
(iIi) 1M profit Ihus allocaied to !he assesStt un&.- s~ (ii)is etkm to h<' 1M arm's
lengt:hprice.
(e) traru;.octional net margtn method is ~liM in !he fullowing l113DIlef: -
(i) !he net profil """gtn ~ by 1M associaled entftpri.. from 1M irue.-natiooal

transaction wirh !be associaled ente.-pri.. IS oolllplllM honing r~d to an appmpnale bas.
such as COSIS, sales Of assrts;
(ii) rhe net profil """gin earned by "" in<kpmdmI ~ or entftpri= fmmcomp;tf3i>le
uocontrolled ums.action Of a munber of such Ir.lnQctWns is oompuiM having r~d 10 1M
samebas.;
(iIi) appropri= adjustmenl is then ma<k 10 1M n<t profil margin rd"erred 10 in sub--clau..
(ii) 10 etR inlO accollnl 1M diffnmus, thai can maurially affm !he ""I pmfil margin,
~ 1M international traru;.octiorn; and 1M comp;tf3i>le unoonlrolkd traru;.octions, Of
~ !he mlerpli= unde.-tahng such ums.actioos;
(iv)lhe adjusiM ~ profil margin un&.- sub--cl= (iIi) is then ~Ii..d 10 1M bas. as ref=-ed
-
10 in sub--elau.. (i) 10 arrive 31 1M arm' s lengt:h pn"" in r.lation 10 !be tntemational
71. Faclors to 1M> con,id..-flI in jud~nl: clImp;" "bilily. -

(I) The following f.ocIors shall h<' corn;id=d in judging 1M OOIIlJI'If3bilily of lUI uncoo.lJOikd
tnnsaction wirh !he intern.1tional ums.action und..-!he differml methods as mentioned in rule 70: -
(a) 1M clw3cteristics of pr<!pffly, services Of intangible properties involved in !he 1r.tnSactioo.:

(i) !be c"",, of langibl. property: physical fWures, qualily and re1iabilily, :w.WahiIity,
volwoe and timing of property tnnsfe.-red;
(ii) in 1M cas. of .....= provided: 1M = and extent of!be =vietS;
(iIi) in rhe cas. of inlangibl. ptopt:lty: 1M ~ of inlangible, 1M f()fJl) of ums.actioo, 1M
expected l>en.fits, 1M duration of ptmection, !he degree of prote<:tioo, etc;
m
Compiled by: Ma, am Gui La a,sociuioa lIi{b: Mabmlldul Ha, au
(b) ~ functions pnfonnffi, ~ risks assurnm and ~ ~ =q>loym, espttially!he functions,

risks and asSW; that ..., malerially signifiealll in <kIermining !he price or n=gin in relation 10
!he inr=wional tr.Insa<:tion;
(e) !he contractual. IemIS (wbelher or 001 such tftms =
fOllll3l. or y..ritlen) dictating !he
allocation of responsibilities, risks and bm.filS hew.=n entnprises involved in !be In""""tion.oi
Ir.insachon;
(d) ttOIlOIIlIe circums=, that afTeci !he international Ir.InSaChon and 1I1icoIlIroikd
Ir.InS3Ctions, including geogr.qJbie location; !be Size and levd of nwkts; ~ exie:ol of
competition In ~ nwXel, me availibility of substitllle goods and senices, ~ purchasing
I"'\'=S of COllSWIIefS, gov=m>e:ol orders and polioes and !be timing of !he lr.UlSact:ion;
(e) Any other facwrs!hal hav" nwmaJ effect on ~ inr=wional transaction and w>cootrolled
Ir.insachon
(2) An uncootrolled transaction shall be d=ned 10 comparable to an inl<rn.1tional transaction if:
(i) !here ..., no matn:i.ol. differences In r""PM of COSI, pna or margill betw<=l ~ tr.ms.:octions
being compared or betw<=l ~ entnprises UIldnlaking such transactions; or
(D) reasonably 3oCCIJ(lI~ adjuslmmlS can be ma<k 10 eliminale any matnial. diffue:nces in ~
Ir.InS3Chons.
(3) In analysing !he cOfl1J"lf3bility, dm relating 10 !be relev.urt fmaocial year (in which ~
inlern.1lional. transaction has bttn enr=<l inro) shall be CO!ISidered
Provided thai data ..loring I<> a po1od prior 10 rh~financial year may also b. con.ridued if
such data bears suchfacts which could Nn~ an InfllU/ltC~ on 111<1 analysis of comparability.
[72. Most appmpriat ......thoo.-

(I) For !he pwposes of suh--stction (I) of Stttion IOlC, ~ mosl "PP'opt"'~ method for
d.tmnining!be arm' s length pri~ of an international tr.msaction shall be ~ method that, un"'"
!be floclS and circumstances, provides ~ mosl rdial>1e me;osure of an arm' s length price in rebtion
10 !be inlemationallr.l!lS.1<:tion
(2) In selecting the most appropna~ mahod as spn:ified ill sub-rule (I), me following factors shall
be considered, tl.1IIIely: -
(a) ~ tl.1ture and class of !be international tr.Insa<:tion; and of erunprises e:olering into ~
in""""tional transaction;
(b) !be ~lity facrors (industry, functions, risks, contractuallemlS, nwkft Ie''''l)!hal =
mmrially significanl in ~ !be pn"" or n=gin in rebtion 10 the inI=Iatiooal
Ir.InSa<:hon;
(e) !he quality (availability, coverage, validity and reliability) of relevalll data;
(d) ~ rdial>ility of assumpIions in the r=hod;
(e) !he smsiti,~ty of ..,.WIS in ~ deficiency in dala and assumptions;
(I) the extent 10 which !he rdial>le and accurate adjuslmmlS can be made 10 d~ the
differences, if any, bwvem !he in=iooal Ir.UlSaCtion and !be comparable unconlJOlled
Ir.InS3Ction or hetwttn !he erunprises entering inlO such transactions.! .--. . >0,'
m
Compiled by: Ma, am Gui La a,S<>cluioa ..ilh: Mabmlldul Ha, au
[73. LafOlmalic>n aDd dOCUJru'D'" 10 N .... pl aDd maiulaiD«I uudu _ lion l07E .-
(I) Evny pm;on "..ho has ent~ into an inlem.1tional1l3DSaCtion shall UqI and m . io"'io W
following infonmtion and doctun.:nlS, namely: -
(a) ov.nernhip profile of w nmltinalional group in which W assesstt erunpri.., LS a mew""

Profile should inclu& infomwion on groups global organisational strucrur~ showing In daaiLs
the name, location, legal. sllLlUS and counuy of tax resi<kr= of W m1t:rprises in W group with
whom W asses...., m1t:rpri.., ru..v. inlem3lional tnnsactioos, and ~ linbg.. among
'="
(b) business profil. of m. group including Ihe lioc of business, indusuy dynamics, and Lll.uhl
and ttOIlODlic m,irODlllel1I in which W group opnlLleS, and Ihe business modd and sIr.L~gies
of pas!, JIlOlmI and furore;
(c) brief business profiles of each oflb. m=Lb.r of w group;
(d) infomwion on w business rebtiooship (purchase and ..,lls of goods, provision of sen.ic..,
use of asselS and inlangibks ffi:.) among the members of the groups;
(e) consolidated financial stal=lent of w group;

(I) profile of W assessee enterpri.., and each of the assocUted enterprises opnlLling in
Bangladesh, including laX and VAT "'gLslJ3tion ILLLmNr, IRe & ERC nLllILh=, addr=,
locations of activity centm; ffi:.;
(g) bnsin..s profile of the as..,.Ott mtnprise and each of the associated entnprisos ~
in Bangladesh including W lioc of business, indusuy dynamics, and ~ and ecoootnic
envirorunmt in which the assesOtt m~ opnlLleS, and the ~ II>OdeI and~ .. of
pasl, pr=t and run,.., of w ass=;tt en1t:rpri..,;
(h) brief description of w functions pnfotIll<"d, risks 3 SSL","'" and assets employed or 10 N
employed by the assesOtt and by W 3SSOCLlL~d enterprises involvm in the inI=lational
Ir.LnSa<:hon,
(i) fin.mci.al slalmlmlS of W asses...., ~ and each of W associated erunprises
~ In Bang1adesh;
(j) information on economic and market analyses, furecaslS, budgets or any other finaocial
.. timaleS prqIared by m. assesstt m1t:rpri ... and each of the associ:ued mterprises opn3ting
in Bangladesh eim..- fur whole business or for any segment or line of prodocl;
(1<) daaiLs of all1l3DSaCtioos with w associ:ued enterprises;
(I) ronlJ3ClS, IemLS and ~s of the U31LSactions with associated enterprises;
(m) segmenl fiom al sw=rts with respecllO W 1I3DSaCtions with 3SSOCLlLiul m~rprises;
(n) W LnaILf>e[" of choosing leSiul JWIY including the rationale for W choice;
(0) <kta.ils of ~ks including the manner in "..hich Ihe ~les ru..,,. bttn scr=>ed
and w adjUSlmm1 made 10 achiev", c""'l"'flLbility;
(P) daaiLs of comparability :walysis;
[(q) w list of daab""" Ulili=l; j - " '""
m
CompiIf'd by: Ma, am Gui La a,sociatioa lIi!h: MabmlldLlI Ha, an
(r) information 011 tr.wsf~ pricing mffi>od cho!;m consid=d for<kl=nining!be 3fII)'. lmglh
~ including tbe justificatioo slating why tbe mffi>od IS ronsid=d masl appropri=;
(0) records showing !be calrulations and workings reg3"ling the ddennination of !be 3fII)'S
length prioomargin including !be .xplanalioo of my assllUlption;
(t) any assumption, policy and price !qlotiations which may have an effecl 011 tbe ~on
of the 3fII)' slmglh price;
(u) infunnation on my adjustment I11.!Wk 10 tr.InSf~ pnces 10 align them with ;um'. \engIh prict:S
deknnin.<k ro !be unal iI>cool. fur tax
,..,.,.."
(v) my other infonnation, dala or documem, indwhng infonmtion or data rdating 10 the
assoOaiffl en1t:rpri.." "..hid may ~ relevant for der=ninlltion of tbe 3fII)'S \engIh price.
(2) N<>Ihing conlained in sub-rule (I) shall ~ly in a cas. where !he aggrega'" v.ol~, as r=>fded
in tbe books of 3CCO\lIl1, ofinr=wional ttansactions ena=d into by !be 3ssesstt in tbe ~ year
does 001 aceed duee crore !aka
(3) The information spttified III sub-ruk (I) ,hall ~ .upp<>rIffi by antheruic documents, which may
inclu& tbe following:
(a) official publications, rqx>rlS, srudies and dala bases from !be Gov=>ment of tbe counDy of
residence of the lISSOCI.aIM m~, or of my <>!her country;
(b) rqx>rlS of ~ research studies carried out and "'<:hnical publications broughl 001 by
institutions of national or inr=wional ~;
(c) pn"" publiClitions including . i<><:.k exchange and commodity rrwl:ft quotations;
(d) pubfu;hed accoonlS and financial stalen1enlS rehting 10 the business affairs of !be associated
enIftprises;
(e) Agreen>ents and COIllr..cts enl<Rd into with associated en1t:rprist:S or with unrelated
enIftprises III r~ of U3IISlIdioos simibr 10 !be Ill""""tional ttansactions;
(I) Umr-s and <>!her rorrespondence documenting my terms negotiated ~1W<'eD !be ....... """
and tbe assocLai«l m~;
(g) DocummIS tlOfJIllI!ly issum in connection with V,,"OllS U3IISlIdioo. w>der the acrounting
pnctict:S followed.
(4) The information and documents spn:ified III .ub-rnks (I) and (2) sh:ill ~ Up! andm . io"'ined
for a pmod of eight ~ frOlll the end of the rdevllm a'sessmen' year.
[74. RPport from a. urtifiood accountant to ... furnishNi. und.r SKtion l Orr. _[ ' -.,. ""0.
No. 102-.....'_ ",", _ , JGOl.'2OU
[75. Form ofr<'port to ... furni., bNl. under sKtion I07F.-

E\'~ report wm-
sm:;<>n I07F of tbe Ordioaoce shall ~ made in tbe following fOrm:
no
Compiled by: Ma, am Gui La a,sociuioa lIi!b: Mabmadul Ha., aa
R<op<>rt un~r "Kli ..n lorr
In~of:
I. Name ofme As=:
2. TIN:
3. (a) Circl.,: .. .. ....... (b) Taxes Zoo., .
I. A111h., inf""""tion, docummlS :md[tt<lfds ~uirffl und.t- ....,lian IOlF of the ~ Tax
o.-dinana, 1984..., furnished and annexed to this Repoo;
2. The liS! of Annaur. IS prep3fffl and signffl by me/us;
3. It dfIIKAls from my/OOJ~an WI me infottmtion, doc:um.:nlS and f<=lfds f'u:mish..d
und.t- ~OII I01F..., authmlic.
Signamre
Name:
Md=.
Idmtificatioo D=ils (Memb=hip~, "",.)
-
CooIaCI D=ils:
n =.
list of Annex"", (ro !J., signffl In ~h ~):
,
L
7SA. Slal.."..nl of iDl.,"IllIlionall .... nsac:li .. n I...... furni, hNl und •• ..-cOOn IOiII:. -
The sl3tomml of intftnatiooal tr.InSaClian to be furnishffl und.t- ....,lian 107££ shall be in the
following form :md Slgnffl and Vrrififfl by me ~ """",,"ibl. for signing me rerum of income
UIl<kI ~an 75:
STAT:F..\lI:llrr OF INTF.R.,,'A TIONAL TRA.""" ACTIO,,"S
(SNtion 107££ "I Ih~ 1nro",~ Til"( Ordinanu, 1984 "nd Rul~ 7M "Ith~ 1ne"",~ Til"( Rul~, 1984)
A. Particulars .. f th. As...MH :
L Name of the Assesstt:
2. TIN:
3. (a) Circle: .................... (b) Taxes z.on.,:
4. As=smml Ye3l:
5.:rncom., Year: From. ........ ro ..
B. Particulars oflDlunationai T .... ma<lion. [!itt section I07A (5)]
hfer to t;'" ill5"uetio,", lxiforw completing the following section.

PART-I
Tangibl. prDpf'rtyof"",'.nu. and ca pilal natu .... I .... n.aclion
*Use aim shut, if n""""sary
m
CompiiNi by: Ma, am Gui La associati .. a ..ilh: Mabmadul Ha. an
Ront, royalties and intangiblP prop...t ), ... latNl tn mSMtion
,- " -no) TPM

coo.
% Revmu..~) TI'M
c. .
%
""'
RoylI1ties (for 1M ;c.~ of
=1S tndnnarl< ffi:.
License of filInchi.., fees
Intangible plOpeJl)' ':f)rights
~ 0
Financial tran. action
(induding -
bctoring,
....:uritization:md ....:urities)
(specify)
no
CompilNl by: Ma. am Gui La a,socluioa lIi!h: Mabmlldlll Ha, an
Au)' othu iul ..... alionallrall'larnou of n';.uue nalu .... aol r."..rtfd aOOn:
Item (spttifybdow)
Total of PART I
PART_II
luter..1 heariulloa.u .. adva ..... aad iJ,,·.. tm. als (ligm .... ia tbouo;aud taka)
lutpr.. t-f...... loalL', a<h."ac .. aud ia .... _at' (figu ..... iu lbou, aad taka)
CUIT ... t accouul:'l aud similar ite .... (fiJ:U' .... ia I...... ' aad taka)
IAmounts or accouuts papble

,-
Amounts or accouuts r~"""le
I __ ___ ____ _______ __ ___ ___ ___ Designation _ ______________________ of ___ ____________ ___ ___ sol=iy declare dL1IlO
-
!be best of my lmowled~ and belieft:be infottmlion g1vm in this FOfDl is correct and compl~
n =.
SigD3lllU
(Name in block lett=)
Desigrullion and s.al
lu, lTuctiou,
1_Enter !be total value of intenutional tt=tion for och ilem In the appropnale rolll1llll
2_ Enter the appr<>p<i= Tr=;fn Pricing Method coo.(.) (TPM Cock) in PART-! from the list
givm below (Ott section 107C):
Coo,
Traud~r P,iciul Mpthod ITP"'D
,
Cllfr4I'IJ3ble Uocootrolled !"rice
Cost Plus ,,
Resale !"rice
Profil Split ,
Transactioml. N.r Margin Method ;
"""'
3_1he '%' columu for each ilem in PART -I ~s !be total value of intenutional tnwsactions
•
of dL1l item ... the prn=GI~ (up 10 two deci.nW. pbcts) of the total value of illlr.lnsa<:tions uDder
!be ilem.j_b,-SR<I"6"1014
Compilf'd by: Ma, am Gui La a,"";uioa lIi{h: Mabmadul H:..au '"

Thp Ead
C OITf"poa diDK Rul... aDd SKtiom or
lacolru' Tn Rul.... 19M aDd lDcolru' Tn 0nIina1K4', 19M

La a,sociatioa lIi!h: Mabmlldlll H:n all

...
La a,"";uioa lIi!h: Mabmadlll Ha, an
MoiDJeruoD<~ &: UepUt! of records
Compilf'd by: Ma, am Gui La a,"";uioa lIi!h: Mabmadlll Ha, an '"

গণপ্রজাতন্ত্রী বাাংলাদেশ সরকার
অর্ থ মন্ত্রণালয়
অভ্যন্তরীণ সম্পে ববভ্াগ
জাতীয় রাজস্ব ববার্ থ
(আয়কর)
প্রজ্ঞাপন
তাবরখ: 18 জ্যৈষ্ঠ, ১৪২৯ বঙ্গাব্দ / 01 জুন, ২০২২ বিষ্টাব্দ।
এস.আর.ও. নাং 155-আইন/আয়কর/২০২২।- Income-tax Ordinance, 1984 (Ordinance

No. XXXVI of 1984) এর section 185 এ প্রেত্ত ক্ষমতাবদল জাতীয় রাজস্ব ববার্ থ Income Tax
Rules, 1984 এ বনম্নরূপ অবিকতর সাংদশািদনর প্রস্তাব কবরয়া এতদ্দ্বারা উহা প্রাক-প্রকাশ কবরল, যর্া:-
উপবর-উক্ত Rules এর-
(ক) Rule 16 এর-
(অ) sub-rule (1) এর clause (b) তে প্রদত্ত table-2 এর-
(i) দ্বিেীয় কলামের দ্বিমরানামে উদ্বিদ্বিে “amount” িব্দটির পদ্বরবমেে

“description” িব্দটি প্রদ্বেস্থাদ্বপে হইমব;
(ii) serial no. 1 এর দ্বিেীয় কলামে উদ্বিদ্বিে বামকের তিমে “companies”

িব্দটির পর “engaged in marketing of petroleum oil and
lubricant” িব্দগুদ্বল সংম াদ্বিে হইমব;
(iii) serial no. 6 এর দ্বিেীয় কলামে উদ্বিদ্বিে বামকে “cement, iron or iron
products” িব্দগুদ্বল ও কোর পর “, ferro alloy products” কো ও
িব্দগুদ্বল সদ্বিমবদ্বিে হইমব ; এবং
(iv) serial no. 9 এর পর দ্বনম্নরূপ কলাে ও সাদ্বরসমূহ সংম াদ্বিে হইমব, থা:-
10. In case of supply of books to a person other 3%

than the Government, or any authority,
corporation or body of the Government,
including all of its attached and sub-ordinate
offices
11. In case of supply of trading goods to a trader 5%
12. In case of supply of industrial raw materials 4%
to a manufacturer
(আ) sub-rule (2) ও (3) এর পদ্বরবমেে দ্বনম্নরূপ sub-rule (2) ও (3) প্রদ্বেস্থাদ্বপে হইতব,
থা:-
“(2) The rate of tax under sub-rule (1) shall be fifty percent (50%)
higher if the payee fails to submit proof of submission of
return at the time of making the payment.
(3) The rate of tax under sub-rule (1) shall be fifty percent (50%)
higher if the payee does not receive payment by bank
transfer.”।
(খ) Rule 17A এর sub-rule (1) এর clause (e) এর Table-4 এর-
(অ) Sl. No. 104 এর পদ্বরবমেে দ্বনম্নরূপ Sl. No. 104 প্রদ্বেস্থাদ্বপে হমব, থা:-
104. 30.02 3002.41.00 Vaccines for human medicine ;
(আ) Sl. No. 143 এর পর দ্বনম্নরূপ Sl. No. 143.1 এবং 143.2 সদ্বিমবদ্বিে হইমব, থা:-
143.1 71.08 7108.12.00 Other unwrought forms

143.2 71.08 7108.13.00 Other semi-manufactured
forms ;
(ই) Sl. No. 166 এর পর দ্বনম্নরূপ Sl. No. 166.1 সদ্বিমবদ্বিে হইমব, থা:-
166.1 87.13 8713.90.00 Wheel chair

;
(গ) Rule 17A এর sub-rule (1) এর clause (f) এর Table-5 এর Sl. No. 18 ও
28 এর পদ্বরবমেে দ্বনম্নরূপ Sl. No. 18 ও 28 প্রদ্বেস্থাদ্বপে হইমব, থা:-
18. 20.09 All H. S. Fruit or nut juices (including grape

Code must and coconut water) and vegetable
juices, unfermented not containing
added spirit, whether or not containing
added sugar or other sweetening
matter.
28. 38.16 3816.00.90 Other ;
(ঘ) Rule 17A এর sub-rule (1) এর clause (g) এর Table-6 এর Sl. No. 8 এর পর
দ্বনম্নরূপ Sl. No. 9 ও 10 সংম াদ্বিে হইমব, থা:-
Sl. No. Heading H.S. Code Description

(1) (2) (3) (4)
9. 72.08 7208.39.20 Hot rolled coil used only for CI sheet
manufacturing
10. 79.01 7901.11.90 Zink, Not Alloyed, >=99.99% Pure,
Nes used only for CI sheet ;
Sl. No. Heading H.S. Code Description
(1) (2) (3) (4)
manufacturing
(ঙ) Rule 17A এর sub-rule (2) এর পদ্বরবমেে দ্বনম্নরূপ sub-rule (2) প্রদ্বেস্থাদ্বপে হইমব, থা:-
“(2) Where an importer or any income from import, which is subject to
tax at source under section 53, is exempted from tax or is subject to a
reduced tax rate in an income year, the Board may, on an application
made in this behalf, give a certificate mentioning that for the said
income year no tax shall be collected under this rule or tax collected
under this rule shall be at a rate not lesser than proportionately reduced
rate as the Board deems fit.”;
(চ) Rule 21 এর sub-rule (1) এর “proforma” এর পবরবদতথ বনম্নরূপ নূতন “proforma”

প্রবতস্থাবপত হইদব, যর্া:-
“Statement of Tax Deducted from Salaries

under section 50 of the Income-tax Ordinance, 1984 (XXXVI of 1984)
Month: FY:
Employer Name: TIN: TCAN:
Address: Phone: Email:
Particulars of the employee from whom tax is deducted

Sl.
Name Designation TIN
No
1 2 3 4
Salary Details
Bonus,
Arrear,
House Rent Conveyance Medical Other
Basic Pay Advance,
Allowance Allowance Allowance Allowances
Leave,
Overtime
5 6 7 8 9 10
Employer's Others
Value of Contribution (Non- Total
Non-cash to RPF/GF/PF perquisite)
Value of Non- Benefits: Value of
cash Benefits: Conveyance Non-
Accommodation cash
Benefits:
Other
11 12 13 14 15 16
Payment of deducted tax to the credit of the

Amount of Government
Remarks
Tax deducted Challan Challan Bank
Amount
No. Date Name
17 18 19 20 21 22
I certify that-
(a) I am competent and authorized to make the statement.
(b) the particulars given in this statement are correct and complete.
Signature and Seal
Name:
Designation:
Date:
”;
(ছ) Rule 23 এর sub-rule (3) এর “statement” এর পবরবদতথ বনম্নরূপ “statement” প্রবতস্থাবপত

হইদব, যর্া:-
“Statement regarding the payment of salary

under section 108 of the Income-tax Ordinance, 1984 (XXXVI of 1984)
FY:
Employer Name: TIN: TCAN:
Address: Phone: Email:
PART I
Particulars of the employee from whom tax is deducted
Sl.
Name Designation TIN
No
1 2 3 4
Salary Details
Bonus,
Arrear, House
Basic Conveyance Medical
Advance, Rent Other Allowances
Pay Allowance Allowance
Leave, Allowance
Overtime
5 6 7 8 9 10
Value of Non- Value of Value of Employer's Others

cash Benefits: Non-cash Non- Contribution (Non- Total
Accommodation Benefits: cash to perquisite)
Conveyance Benefits: RPF/GF/PF
Other
11 12 13 14 15 16
Payment of deducted tax

Amount of
to the credit Remarks
Tax deducted
of the Government
17 18 19
PART II
A. Payment made to the employees not having TIN
A1 Number of employees without TIN

Total amount of payments as salaries to employees
A2 (payments constituting income classifiable under the
head "Salaries")
Total amount of such payments made to employees
A3
not having TIN
Percentage of payment to employees not having TIN
A4
(A3÷A2) x 100
B. Payment made to foreign employees
B1 Number of foreign employees

Total amount of payments as salaries to employees
B2 (payments constituting income classifiable under the
head "Salaries")
Total amount of such payments made to foreign
B3
employees
Percentage of payment to foreign employees
B4
(B3÷B2) x 100
PART III
Cash
Sl Name Designation TIN Purpose
Reimbursement
1 2 3 4 5 6
Other
Interest on Salary Income u/s
Pension Gratuity Retirement
RPF 21
Benefits
7 8 9 10 11
Tax Exempted Investment Tax Approved Tax

Remarks
Income Rebate Credit
12 13 14 15
I certify that-
(c) I am competent and authorized to make the statement.
(d) the particulars given in the statement are correct and complete.
Signature and Seal
Name:
Designation:
Date:
”;
(ি) Rule 38B দ্ববলুপ্ত হইমব।
২। এই প্রজ্ঞাপন ১ জুলাই, ২০২২ বিস্টাব্দ তাবরখ হইদত কায থকর হইদব।

৩। উপবর-উক্ত সাংদশািনী প্রস্তাব সম্পদকথ কাহারও বকাদনা আপবত্ত এবাং পরামশথ র্াবকদল সাংবিষ্ট ব্যবক্তদক
উহা, এই প্রজ্ঞাপন সরকাবর বগদজদে প্রকাদশর তাবরখ হইদত আগামী ৩০ জুন, ২০২২ বিস্টাব্দ তাবরদখর
মদে, বনম্নস্বাক্ষরকারীর বনকে বপ ৌঁছাদনার জন্য অনুদরাি করা যাইদতদছ এবাং উক্ত সমদয়র মদে
সাংদশািনী প্রস্তাব সম্পদকথ বকাদনা ব্যবক্তর বনকে হইদত বকাদনা আপবত্ত বা পরামশথ পাওয়া বগদল জাতীয়
রাজস্ব ববার্ থ উহা ববদবচনাক্রদম চূড়ান্ত কবরদব এবাং উক্ত সমদয়র মদে বকাদনা আপবত্ত বা পরামশথ
পাওয়া না বগদল উক্ত Ordinance এর section 185 এর sub-section (4) এর proviso
অনু ায়ী এই প্রাক-প্রকাশনার প্রজ্ঞাপনটি উহার চূড়ান্ত প্রকাশনা ববলয়া গণ্য হইদব।
জাতীয় রাজস্ব ববাদর্ থর আদেশক্রদম,
সামস উদ্দিন আহমমদ

সদস্য (কর নীদ্দি)

Income Tax Rules 1984 - Amended Upto July 2022

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Income Tax Rules 1984 - Amended Upto July 2022

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Income Tax Manual

The Income Tax Rules, 1984

(As amended up to July 2022)

Compiled by: Masum Gazi

In association with: Mahmudul Hasan

About this book:

• M.ain~ of acrouots by docIorn, kgal prlIdi!ionn-., ttt

,"" M.ain~ of acrouot in a bank by !he <IWIlft" of~ propmy

Rul<> Pa,1kular!l Pal:" "e.

Roo Pa.1irulal"!l Pal:" "0.

59AA Form of application 10 ~ made by a physical infuslruClllU filcilily for 123

Ro" Pal1irular!l Pal:" "e.

Rak of all<lWaD(n In ~ of publicity ...d advertiso::mo::nl ~

Compilf'd by: Ma, am Gui

GOVERi""n:llrrr OF TIn: PEOPLE'S RI:PUBUC OF BAl-'CLADESH

TIn: INCO:-.n: TAX RULES, 1984

[3. TiL1M' limit for ~tn lion of f"L1'1II' . -

,1. Names of ""= Im=.oo S:aiary, rommiwon (or Sharcmtm Rmwb

Compilo<i by: Ma, a m Gazi

5. OrdPr r"lardin& r.-p,tnolion .. r fimn... -

Namr oflb. Firm

Compilf'd b}': Ma. am Gui La a.sociuioa "i{h: Mahmadol Ha, aa "

BookNo .. ..... PageNo ..

Book No ........... Page No

Page No. ofC"", ~gistn .. (Tab. .... ..... ..... ...)

Compiled by: Ma, am Gui La a,"";uioa lIi{h: Mabmadlll H:" ,aD"

by = Bank draft No datl'll on ...

[SA Maint.nanu of account in a bank by th. 0 ...,.... of bousp prDpf'rty. -

[9. Rate or n ehange.-

IliA Form ofcP,1ir1ca ip uDder SKtion S3(A) of It.. OrdiDaDcP.-

(~of t.o.= property)

Certified thai 10 !he best of my ~lief

j_'" s.AO. No. 2n-LSI, _ l L"'i" D

12. Particulars to be furDishfd by person, makiDg d..Jucoons al50U"". -

(I) Name and 3ddre;s of ~ tlOII-w.;;dnrt on wbosoe bdlaIf ~ laX IS ~

[ll. Tim. limit for pa ym ~nl of In df'lluctf'll at SOUITf'. -

Dal. of paylDl'nllo I .... uPdil oft ....

[14. Mann.r ofpaym<'nl of In d<>ductPd al ... urn. -

Compil.-d by: Masam Gui La a,socluioa lIi!h: Mabmadul Ha, aa "

[16. lHductiou of In from paJ"ID ~nl to coutn<lors, ~tc . -

,L WI>= 1>0= aIII01IDt does not ==d tab 50 laldt 3%

, WI>= 1>0= aIII01IDt ~ 50 laldt but does DOl ==d bb 2 crore

ID-Kripliou[ _",""0."'. " ~_T&O"2O:I', _ 0"",,=

drird chillies, pul=, """'"', ~ flour, flour, s.a11, edible

Compilf'd by: Ma, am Gui La a,"";uioa lIi!h: Mabmlldul Ha, au "

[17, n..Juction or "'" from iadpntin, aad shippiI, a lf'B-CY conunr.sK>n, -

Bangladesh op=oting in ~"" for alleast tIu-tt cons=Jt:i,..,

Compilf'd by: Ma, am Gazi

Compilf'd by: Ma, am Gui "

Sl. l"o. B u diDIl: a s. Cod. DMcriptio..

, 99.94%, In IIllq>S, pdklS 01 simihr fOlIDS.

Iron and non-alloy stttl In ingots orother primaJy lOOns

"""" Ihm 185 g:

Compilo<i by: Ma, am Gui "

W6ghing not IllIlU Ihm ISS g:

Carp (0prinw; spp , ClJ1YJlliw; "Pp , Ctl/lWphmyngodon

-Ii.."" fresh or chiU..d Rod: lobs"" andothft- """ cflIwfish

, fresh or chilkd om.,.

animal!; of Chapur- 1 or 3 of FIRST

Compilf'd by: Ma, am Gui La a,S<>cluioa lIi!h: Mabmadnl H:" ,aD"

froollhe sifting, milling or other working

froollhe sifting, milling or other wod:ing

Compilf'd by: Ma, am Gui La a,"";uioa lIi!h: Mabmlldlll Ha, an"