Non Assessable Income

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2.

Income from export


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

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