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19AAAAA. Special Tax Treatment in respect of undisclosed property, cash, etc.
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1[19AAAAA. Special Tax Treatment in respect of undisclosed property, cash, etc-
(1) Notwithstanding anything contained in this Ordinance or any other law for the time being in force, no question as to the source of any undisclosed movable property and immovable property shall be raised by any authority if an individual assessee pays, before the submission of return or revised return of income during the period between the first day of July, 2021 and the thirtieth day of June, 2022 (both days inclusive), tax at the rate specified in the following tables :
Table-1
| Serial No. | Description of the Property | Rate of tax |
| (1) | (2) | (3) |
| 1. | Land situated in the area of Gulshan Model Town, Banani, Baridhara, Motijheel Commercial Area and Dhlkusha Commercial Area of Dahka | taka twenty thousand per square meter |
| 2. | Land situated in the area of Dhanmandi Residential Area, Defence Officers Housing Society (DOHS), Mohakhali, Lalmatia Housing Society, Uttara Model Town, Purbachal, Bashundhara Residential Area, Dhaka Cantonment, Sidheshwary, Kawran Bazar, Bijoynagar, Wari, Segunbagicha, Nikunja of Dhaka, and Panchlaish, Khulshi, Agrabad and Nasirabad Area of Chittagong | taka fifteen thousand and five hundred per square meter |
| 3. | Land situated in the area of any City Corporation other than areas mentioned in serial nos. 1 and 2 | taka five thousand per square meter |
| 4. | Land situated in the area of a Paurasabha or any district headquarters | taka one thousand and five hundred per square meter |
| 5. | Land situated in the area other than the areas mentioned in serial nos. 1, 2, 3 and 4 | taka five hundred per square meter |
Table-2
| Serial No. | Description of the Property | Rate of tax |
| (1) | (2) | (3) |
| 1. | Building or apartment, the plinth area of which does not exceed two hundred square meter, situated in the area of Gulshan Model Town, Banani, Baridhara, Motijheel Commercial Area and Dilkusha Commercial Area of Dhaka | taka four thousand per square meter |
| 2. | Building or apartment, the plinth area of which exceeds two hundred square meter, situated in the area of Gulshan Model Town, Banani, Baridhara, Motijheel Commercial Area and Dilkusha Commercial Area of Dhaka | taka six thousand per square meter |
| 3. | Building or apartment, the plinth in the area of which does not exceed two hundred square meter, situated in the area of Dhanmandi Residential Area, Defence Officers Housing Society (DOHS), Mohakhali, Lalmatia Housing Society, Uttara Model Town, Bashundhara Residential Area, Dhaka Cantonment, Sidheshwary, Kawran Bazar, Banasree, Bijaynagar, Wari, Segunbagicha, Nikunja of Dhaka, and Panchlaish, Khulshi, Agrabad and Nasirabad Area of Chittagong | taka three thousand per square meter |
| 4. | Building or apartment, the plinth area of which exceeds two hundred square meter, situated in the area of Dhanmandi Residential Area, Defence Officers Housing Society (DOHS), Mohakhali, Lalmatia Housing Society, Uttara Model Town, Bashundhara Residential Area, Dhaka Cantonment, Sidheshwary, Kawran Bazar, Banasree,Bijoynagar, Wari, Segunbagicha, Nikunja of Dhaka, and Panchlaish, Khulshi, Agrabad and Nasirabad Area of Chittagong | taka three thousand five hundred per square meter |
| 5. | Building or apartment, the plinth area of which does not exceed one hundred and twenty square meter, situated in the area of any City Corporation other than areas mentioned in serial nos. 1, 2, 3 and 4 | taka seven hundred per square meter |
| 6. | Building or apartment, the plinth area of which exceeds one hundred and twenty square meter, but does not exceed two hundred square meter, situated in the area of any City Corporation other than areas mentioned in serial nos. 1, 2, 3 and 4 | taka eight hundred and fifty per square meter |
| 7. | Building or apartment, the plinth area of which exceeds two hundred square meter, situated in the area of any City Corporation other than areas mentioned in serial nos. 1, 2, 3 and 4 | taka one thousand and three hundred per square meter |
| 8. | Building or apartment, the plinth area of which does not exceed one hundred and twenty square meter, situated in the area of a Paurasabha of any district headquarters | taka three hundred per square meter |
| 9. | Building or apartment, the plinth area of which exceeds one hundred and twenty square meter but does not exceed two hundred square meter, situated in the area of a Paurasabha of any district headquarters | taka four hundred and fifty per square meter |
| 10. | Building or apartment, the plinth area of which exceeds two hundred square meter, situated in the area of a Paurasabha of any district headquarters | taka six hundred per square meter |
| 11. | Building or apartment, the plinth area of which does not exceed one hundred and twenty square meter, situated in the area other than the areas mentioned in serial nos. 1, 2, 3,4, 5, 6, 7, 8, 9 and 10 | taka two hundred per square meter |
| 12. | Building or apartment, the plinth area of which exceeds one hundred and twenty square meter but does not exceed two hundred square meter, situated in the area other than the areas mentioned in serial nos. 1, 2, 3,4, 5, 6, 7, 8, 9 and 10 | taka three hundred per square meter |
| 13. | Building or apartment, the plinth area of which exceeds two hundred square meter, situated in the area other than the areas mentioned in serial nos. 1, 2, 3,4, 5, 6, 7, 8, 9 and 10 | taka five hundred per square meter |
Table-3
| Serial No. | Description of the Property | Rate of tax |
| (1) | (2) | (3) |
| 1. | Cash, bank deposits, financial schemes and instruments, all kinds of deposits or saving deposits, saving instruments or certificates | twenty five percent of the total amount |
(2) Along with the tax paid under sub-section (1), an amount of penalty of five percent (5%) shall be payable on the computed tax under subsection (1). (3) The provisions of this section shall not apply to cases where any proceeding under any provision of this Ordinance or any other law has been drawn on or before the day of submission of retrun or revised return. (4) Tax under this section shall only be payable by pay order or by automated challan, as the case may be. ]
1Ins new section 19AAAA and 19AAAAA by F.A 2020 and subsequently subs.by F.A. 2021
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