(1) of section 60 of the Income-tax
Act, 1922 (XI of 1922), the Government is pleased to exempt the expatriate personnel working in Bangladesh
employed by (1) “The United Towns Organization Bangladesh" and (2) "The Service Civil International" from
payment of tax under the said Act in respect of--
(a) maintenance allowance received in Bangladesh by any of the expatriate personnel of the organization,
provided the services rendered by such personnel are in the opinion of the Bangladesh tax authority purely
voluntary and without any salary or other remuneration;
(b) salary or other remuneration received or deemed to be received by or accruing or arising or deemed to accrue
or arise in Bangladesh to any of the expatiate personnel of the organization, provided the salary or other
remuneration of such personnel is also exempt from payment of tax in the country of domicile of the
expatriate personnel and evidence in respect of the same exemption is produced to the Bangladesh tax
authority. |
