received Special Salary Nil Total amount received Dearness Nil Total amount Allowance received Conveyance Upto Tk. 30,000.00 per Amount Allowance year exceeding Tk. 30,000.00 Fundamentals of Taxation Computation of Income From Salary Heads Amount Amount of exempted income Net taxable income
House Rent Tk. 20,000.00 per month Amount
Allowance or 50% of monthly basic exceeding the salary, whichever is less figure so calculated Medical 10% of Basic Salary or Amount received Allowance Tk. 5,000.00 per month, in excess of which ever is less actual expenses Servant Nil Total amount Allowance received Leave Pay Nil Total amount received Honorarium/ Nil Total amount Reward/Fee received Fundamentals of Taxation Computation of Income From Salary Heads Amount Amount of Net taxable exempted income income
Overtime Nil Total amount
allowance received Bonus/Ex-gratia Nil Total amount received Employer’s Nil Total amount contribution to received recognized provident fund Interest on 1/3 of (Basic Nil recognized Salary+ provident fund Dearness Allowance) or 14.50% of the Balance, which ever is Less. Fundamentals of Taxation Computation of Income From Salary Heads Amount Amount of exempted Net taxable income income
Deemed If the assessee is 5.0% of basic
income for provided with a car for salary transport personal use facility Deemed If the assessee is 25% of basic income for provided with rent free salary free/subsidized furnished/unfurnished accommodation accommodation If the assessee is provided with Excess of 25% furnished/unfurnished of basic salary accommodation at over the concessional rate amount of Rent so recovered. Fundamentals of Taxation Computation of Income From Salary Heads Amount Amount of exempted Net taxable income income Others, if any If the assessee is provided Monetary value with watchman for of the services so residence, gardener, cook, rendered by the caretaker, servant, driver employer or any other facilities