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1[19BBBBB. Special tax treatment in respect of investment in 2[residential] building, apartment.-
i. taka four thousand per square meter in the case of a building or an apartment the plinth area of which does not exceed two hundred square meter;
ii. taka five thousand per square meter in the case of a building or an apartment the plinth area of which exceeds two hundred square meter;
b. for building or apartment situated in the area of Dhanmandi residential Area, Defence officers Housing Society (DOHS), Mahakhali, Lalmatia Housing Society, Uttara Town, Bashundhara Residential Area, Dhaka Cantonment, Kawran Bazar, Bijaynagar, Segunbagicha, Nikunja of Dhaka, and Panchlaish, Khulshi, Agrabad and Nasirabad Area of Chattogram-
i. taka three thousand per square meter in the case of a building or an apartment the plinth area of which does not exceed two hundred square meter;
ii. taka three thousand and five hundred per square meter in the case of a building or an apartment the plinth area of which exceeds two hundred square meter;
c. For building or apartment situated in the area of any City Corporation other than areas mentioned in clauses (a) or (b)-
i. taka eight hundred per square meter in the case of a building or an apartment the plinth area of which does not exceed one hundred and twenty square meter;
ii. taka one thousand per square meter in the case of a building or an apartment the plinth area of which exceeds one hundred and twenty square meter but does not exceed two hundred square meter;
iii. taka one thousand and five hundred per square meter in the case of building or an apartment the plinth area of which exceeds two hundred square meter;
d. For building or apartment situated in the area of a Paurasabha of any district headquarters-
i. taka three hundred per square meter in the case of building or an apartment the plinth area of which does not exceed one hundred and twenty square meter;
ii. taka seven hundred per square meter in the case of a building or an apartment the plinth area of which exceeds one hundred and twenty square meter but does not exceed two hundred square meter;
iii. taka seven hundred per square meter in the case of a building or an apartment the plinth area of which exceeds two hundred square meter;
e. For building or apartment situated in the area other than the areas mentioned in clauses (a) to (d)-
i. taka two hundred per square meter in the case of building or an apartment the plinth area of which does not exceed one hundred and twenty square meter;
ii. taka three hundred per square meter in the case of building or an apartment the plinth area of which exceeds one hundred and twenty square meter but does not exceed two hundred square meter;
iii. taka five hundred per square meter in the case of a building or an apartment the plinth area of which exceeds two hundred square meter;
2. The rate of tax mentioned in sub-section meter (1) shall be twenty per cent higher in case where the assesse already owns a building or an apartment in any city Corporation before such investment is completed; or the assesse makes such investment in two or more building or apartments.
3. The rate of tax mentioned in sub-section (1) shall be one hundred per cent higher in case, where-
4. The provision of this section shall not apply where the source of such in vestment, made by the assessee for the construction or purchase of such 4[building] or apartment, is-
2 Omitted by F. A. 2020
3 Subs. for "residential building" by F.A. 2020
4 Subs. for "residential building" by F.A. 2020
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