Income Tax

Proof of Submission of Return

Proof of Submission of Return

Proof of Submission of Return (PSR) কি? অর্থ আইন, ২০২২ এর মাধ্যমে আয়কর অধ্যাদেশ, ১৯৮৪ section 184A এর প্রতিস্থাপন করা হয়েছে। প্রতিস্থাপিত বিধানানুসারে, একজন ব্যক্তিকে কতিপয় ক্ষেত্রে Proof of Submission of Return বা PSR দাখিল করতে হবে। Proof of Submission of Return বা PSR বলতে বুঝাবে- ১. জাতীয় রাজস্ব বোর্ড কর্তৃক নির্ধারিত রিটার্ন প্রতি স্বীকার পত্র; বা ২. করদাতার নাম, টিআইএন বা…

Tax Deduction at source from Commission 2022-23

Tax Deduction at source from Commission 2022-23

Tax Deduction at source from commission, discount, fees, etc. from income of non-residents under section 53E for the FY 2022-23 (1) Any company making a payment or allowing an amount to a distributor, called by whatever name, or to any other person by way of commission, discount, fees, incentive or performance bonus or any other performance-related incentive or any other payment or…

TDS Rate for DPS FDR 2022-23

TDS Rate for DPS FDR 2022-23

সঞ্চয়ী আমানত এবং স্থায়ী আমানত, ইত্যাদির সুদ আয় হতে উৎসে কর কর্তন – TDS Rate for DPS FDR 2022-23 under section 53F (2) (1) Notwithstanding anything contained in this Ordinance or any other law for the time being in force in respect of exemption of tax, any person responsible for paying to a resident any sum by way of interest or share…

Tax Collection Rate Real Estate or Land Development Business 2022-23

Tax Collection Rate Real Estate or Land Development Business 2022-23

Collection of tax from persons engaged in real estate or land development business under section 53FF আবাসিক উদ্দেশ্যে নির্মিত (constructed for residential purposes) দালান বা এপার্টমেন্টের ক্ষেত্রে: এলাকা প্রতি বর্গমিটারে উৎস কর (টাকায়) ক) ঢাকা’র গুলশান মডেল টাউন, বনানী, বারিধারা, মতিঝিল বাণিজ্যিক এলাকা ও দিলকুুশা বাণিজ্যিক এলাকা ১,৬০০ খ) ঢাকা’র ধানমন্ডি আবাসিক এলাকা, ডিওএইচএস, মহাখালী, লালমাটিয়া হাউজিং সোসাইটি, উত্তরা মডেল টাউন, বসুন্ধরা…

Motor Vehicles Plying Commercially Tax Rate 2022-23

Motor Vehicles Plying Commercially Tax Rate 2022-23

Collection of Tax from motor vehicles plying commercially under section 53Q The person responsible for the registration and fitness renewal of motor vehicles shall not register or allow fitness renewal unless, a challan of advance tax at the rate given in the following table is attached with the application Table Sl No Description of the vehicle Rate (Taka) 1 Bus having seats…

Inland Ship Tax Rate 2022-23

Inland Ship Tax Rate 2022-2023

Collection of tax from inland ships under section 53R The person responsible for granting a certificate of survey or renewing a certificate of survey under the Inland Shipping Ordinance, 1976 (Ordinance No. LXXII of 1976) shall not grant or renew such certificate of survey unless a challan of advance tax computed at the rate given in the following table is attached with…

Tax Deduction Rate from Income of Non-resident 2022-23

Tax Deduction Rate from Income of Non-resident 2022-23

Rate of tax deduction from income of non-resident under section 56 for the FY 2022-2023 SI Description of services or payments Rate 1 Advisory or consultancy service 20% 2 Pre-shipment inspection service 20% 3 Professional service, technical services, technical know-how or technical assistance 20% 4 Architecture, interior design or landscape design, fashion design or process design 20% 5 Certification, rating etc. 20%…

Royalty Tax Deduction Rate 2022-23

Royalty Tax Deduction Rate 2022-23

Where any payment is to be made by a specified person to a resident on account of royalties, franchise, or the fee for using license, brand name, patent, invention, formula, process, method, design, pattern, knowhow, copyright, trademark, trade name, literary or musical or artistic composition, survey, study, forecast, estimate, customer list or any other intangibles, the person responsible for making the payment…