business Other than company registered outside BD 50% 1. Income from house property Under trust for religious or charitable purpose total 3. Special allowances Specially granted to meet official expenses total 4. Voluntary contribution received by religious or charitable institution Other than private religious trust total Tax exempted income 6. Income of a member of a Hindu undivided family Any amount 5. Income received by trustees of RPF RPF, approved superannuation fund, approved gratuity fund Any amount 7. Income from IT business July 01, 2008 to June 30, 2011 total 8. Income of NGOs from micro credit operation Any amount 10. Agricultural income Only source of income is agriculture Up to 50,000 9. Income of Mutual fund Issued by a person 11. Income from newly constructed house Residential house 12. Dividend income from mutual or unit fund Up to 25,000 14. National heart foundation Any income 13. Interest on savings instruments Up to 25,000 15. Income from Zero Coupon Bond Any income 16. Interest on tax free government securities Any amount 18.Income of indigenous Hillman Economic activities undertaken in the hill districts of Rangamati, Bandarban and khagrachari. Any income 17. Income from fisheries, poultry From July 01, 2008 to June 30, 2011 (a) income exceeds Tk. 1,50,000 (b) not less than 10% of the said income shall be invested in govt. bonds or securities (c) Within 6 months from the end of the income. Any income 19. Tax paid by the government on behalf of a petroleum company Any amount 20. Income of employees of foreign Missions A C M C AC SC TC (If BD officials enjoys same) SM OR OO Any income 22. Income of local government Any income 21. Interest on RPF Not exceeding one third of the salary or interest calculated @ 14.5% total 23. Payment received on voluntary retirement Any amount 24. Income from export of handicrafts From July 01, 2008 to June 30, 2011 Any income 26. Income of provident fund Any income 25. Interest on Debentures Together with interest on govt. securities shall not exceed tk. 20,000. Up to 20,000 27. Income of SME Annual turnover not more than 24 lakh total 28. Interest on government Securities Up to 5,000 30. Income of Stock Exchange in BD. Any income 29. Pension Any amount 31. Interest on Deposit Pension Scheme of a Bank Approved by the Govt. Any interest 32. Income of Army Welfare Trust Welfare of ex-Army personnel, their children and dependents Any income 34. Income of Agricultural educational activities Private Agricultural college or University Any income 33. Accumulated balance from a matured life insurance policy Any amount 35. Gratuity Any amount 36. Income of industries set up in any EPZ For a period of 10 years from the date of operation Any income 38. Ression received by Army persons. Any amount 37. Income of new hospitals set up in private sector Between 1st July, 2005 to 30th June 2008 shall enjoy tax exemption. For 5 years. Any income 39. Share of capital gains of a partner Any income received by a partner out of capital gains on which tax has been paid by the firm. Any income 40. Income from Public Universities. Any income 42. Income of Aga Khan Development Network Any income 41. Tax on tax Tax paid by the employers against salary total 43. Interest on non- resident foreign currency deposit account. Any interest 44. Income of District Sports Association Any income 46. Income of Asian Universitys foreign women faculty members Any income 45. Income of Building Not less than five storied At least 10 flats, 01, July 2009 to June 30, 2014 (inclusive), for 10 years , other than Areas of city corp. Cantonment Board, t upz, n psba, g pourashava and any pba under Dhaka district. 47. Income of Bangladesh Retired Governments Servants Welfare Association Registered under Dept. OF Social Welfare Any income 48. Income of National Sports Council Any income 50. Income of industries specified by NBR. Any income 49. Monetary award granted from the Cultural Heritage Fund
51. Income of National Sports Federation Any income 52. Income of Divisional Sports Association Any income 54. Income of Bangladesh Diabetic Foundation Any income 53. Income of Bangladesh Diabetic Society Any income 55. Any payment received from Provident & other fund Any income 56. National Disable Development Foundation Any income 58. Income of private sector power generation company Any income 57. Monetary Award granted to any government employee Any award 59. Income of welfare fund for Tea Garden Workers. Any income 60. Salary income of ministers, MPs, members of planning commission and Law committee. Any amount 62. Receipt of Bonus share as dividend 61. Certain occasional income 63. Income from mushroom farming 64. Interest and principal on Wage Earners Developments Bonds 66. Income of Bangladesh Supreme Court and High Court Judges 50% 65. Income from marketing of locally produced seeds. 67. Income from dairy farming total