1[58F. Circumstances in which approval may be withdrawn.---       The Board may withdraw approval awarded under part C of the First Schedule to the Ordinance in the case of a fund which ceases to satisfy the requirements of the said part or fails to fulfill the requirements of rule 58B or 58D.]   ---------------------------------------------------------------------- 1.Inserted. by S.R.O. No161-L/96,dt.01-09-1996.

59. Form of application for seeking exemption from tax to be made by a company.---       (1) An application under clause (f) of sub-section (2) of section 46A of the ordinance for approval for the purposes of that section in respect of an industrial under taking, tourist industry or physical infrastructure facility shall be made in the following from, in  duplicate,  duly  signed  and verified  by  the  Managing  Director ...

1[59AA. Form of application to be made by a physical infrastructure facility for exemption from tax under section 46C of the Ordinance- (1) An application under clause (d) of sub-section (3) of section 46C of the Ordinance for approval for the purposes of that section in respect of a physical infrastructure facility shall be made in the following form, in duplicate, duly signed and verified by the managing Director or Director of the company, namely- Form of application under section 46C of the Income-tax...

1[59A. Form of application to be a company for exemption from tax under section 46B of the Ordinance.---       [(1)   An application under clause (f) of sub-section (2) of section 46A of the Ordinance for approval for the purposes of that section in respect of an industrial undertaking, tourist industry or physical    infrastructure facility shall be made in the following form, in duplicate, duly signed and verified by the Managing Director or...

1[59B. Form of application of tax exemption for foreign technician. ---       (1)   An application under paragraph 15 of Part-A of the Sixth Schedule of the Ordinance for approval for tax exemption for foreign technician shall be made in the following form, in duplicate, duly signed and verified.   Form of application under paragraph 15 of part-A of the Sixth Schedule. The First Secretary (Approval) National Board of Revenue Government of the People’s...

1[60 Application by company or other body corporate for approval by the Board for exemption of investments by an assessee not being a company.---       (1)  A company or a body corporate desiring to be declared as a company engaged in or formed   for the purpose of carrying on an approved industrial undertaking in Bangladesh within the meaning of paragraph 8 of Part B of the Sixth Schedule...

60A. Application by an insurance company or approval by the Board for exemption of investments by an assessee not being a company.---       (1)  A company or a body corporate desiring to be declared as a company engaged in or formed for the purpose of carrying on the business of life insurance or general insurance in Bangladesh within the meaning of paragraph 8 of Part B of THE SIXTH SCHEDULE to the Ordinance shall make an application to the Board duly filled in...

1[60B. Application by a body corporate being a finance corporation sponsored by the Government for exemption of investments by an assessee not being a company---       (1) A body corporate being a finance corporation sponsored by the Government desiring to be declared by a body corporate engaged in or formed for the purpose of carrying on the business of investments in or advancing loans to industrial, agricultural or house building sectors in Bangladesh within...

61. Form of tax clearance and exemption certificate, etc. ---       (1)   Every application for a tax clearance certificate or an exemption certificate shall be  made in the following form :-- Application for a certificate under section 107 of the Income Tax Ordinance, 1984: To The Deputy Commissioner of Taxes.                                 ...

1[62A. Form of certificate under section 53AA.- [Every certificate under section 53AA of the Ordinance shall be made in the following form: Form NO. IT-147A Book No. Serial No. Form BB Counterfoil of certificate under section 53AA of the Income Tax Ordinance, 1984 (Ord. No. XXXVI of 1984) Date…………………… Name of the shipping Business………………………….. TIN (if any)…… Address……………………………………...

62. Production of certificate of tax clearance, etc. before any officer of 1[immigration or] customs.---       2[(1) Subject to the provisions of rule 63, every person who is not domiciled in Bangladesh shall be required to produce a tax clearance certificate or exemption certificate to an officer of immigration or customs for examination before he leaves Bangladesh.] (2)   In the case of a person who claims to be domiciled in Bangladesh, the 3[officer...

63. Exemption from production of tax clearance certificate      The following exception are made under section 107(1) of the Ordinance, namely :-- (a) all person below the age of eighteen years; (b) passengers who can show by the dates stamped on their passports or by other reliable evidence, that --- (i) they have not spent more than ninety days at a time in Bangladesh; and (ii) they have not spent more than ninety days in any   financial year in  ...

1[64. Application for a certificate for transfer of property.----       The application for a certificate under section 184(1) of the Ordinance shall be made by a transferor in the following form:- The application for a certificate under section 184(1) of the Income Tax                                       ...

1[64A. Form of certificate.---      The certificate to be furnished   2[under the first and second proviso] to section 82 of the Ordinance shall be in the following   form and   shall be verified in the manner indicated therein:- Form of certificate under the proviso to section 82 of the Income Tax Ordinance, 1984                                                      ...

1[64B. 2[Twelve-digit] Tax payer’s Identification Number.- Every person shall, for the purpose of obtaining Tax payer’s Identification Number (TIN) referred to in section 184B of the Ordinance, submit an application- (1) electronically through the website hosted by the Board for this purpose by following the procedure mentioned in the website; or (2) manually in the form prescribed below to the Deputy Commissioner of Taxes with whom his jurisdiction lies or to any other authority or agency...

1[64C. Tax Collection account number.-   Every person required to deduct or collect tax under Chapter VII of the Income Tax Ordinance, 1984 shall be given a tax collection account number by the Board and such person shall fill in the following form and submit the same to the Deputy Commissioner of Taxes who has jurisdiction to assess him:- Application form for Tax Collection Account Number Instructions: Use capital letters. Write one letter in each box. Keep an empty box in between two words....

65. Amount or rate for allowance of entertainment expense. ----       For the purpose of section 30 (f) (i) of the Ordinance, the amounts or rates in excess of which no deduction shall be admissible for expenditure in respect of entertainment are specified below :- (a) On the first take  10 lakh of income, profits and gains of the business or profession (computed before making any allowance in respect of expenditure on entertainment)...   at the rate of...

1[65A. Allowance in respect of expenditure on foreign travels for holidaying and recreation,----       (1) For the source of section 30(f) . (ii) of the Ordinance   the   allowance   in   respect   of expenditure   on   foreign   travels   for holidaying and recreation of an employee and his dependants in excess of the amount equivalent to three months basic salary of the employee...

1[65B. Rate of allowances in respect of publicity and advertisement expenses.---       (1)       For the purpose of section  30(f)  (iii) of the Ordinance, the rates in excess of which no deduction shall be admissible for expenditure in respect of publicity and advertisement are specified below:-   (i)         up to a turnover or receipt of taka 50 lakhs.  At the rate of 0.50% (ii)       ...

1[65C. Rate of allowances in respect of expenditure on distribution of free samples.--- For the purpose of section 30(f) (iv) of the Ordinance, the rates in excess of which no deduction shall be admissible for expenditure in respect of distribution of free samples shall be the following : (a)In case of a pharmaceutical industry- (i)for a turnover upto take 5 crore, at the rate of 2% (ii)for a turnover in excess of taka 5 crorebut upto 10 crore, at the rate of 1% (iii)for a turnover in excess of taka...