বাংলাদেশ, ভারত ও পাকিস্তান বহুদিন যাবত আয়কর নির্ধারণের সময় বিক্রয়ের পরিমাণ অনুমানের যখন প্রয়োজন হয় তখন ডান্ডিকারের সুত্র অনুসরণ করিয়া কর মামলা নিষ্পত্তি হয়ে আসতেছে।
Standard Rate of Gross Profit (GP)
RETAIL
| Sl No | Business Name | Type | GP Rate |
|---|---|---|---|
| 1 | (i) Books [purchase sale] | [Retail] | 20% |
| 2 | (ii) Own publication | [Retail] | 35% |
| 3 | Bidi Tobacco (বিড়ি) | [Retail] | 10% |
| 4 | Crockery | [Retail] | 15% |
| 5 | Cycle parts | [Retail] | 20% |
| 6 | Cloth | [Retail] | 10% |
| 7 | Confectionery | [Retail] | 20% |
| 8 | Chanachur Sweetmeats | [Retail] | 35% |
| 9 | Cycle Sale | [Retail] | 15% |
| 10 | Dispensing | [Retail] | 40% |
| 11 | Dal (pulse) | [Retail] | 15% |
| 12 | Dyes & Chemical | [Retail] | 6% |
| 13 | Engineering workshop | [Retail] | 50% |
| 14 | Fruits | [Retail] | 20% |
| 15 | Grocery | [Retail] | 15% |
| 16 | Gur (গুড়) | [Retail] | 10% |
| 17 | Glass Ware | [Retail] | 15% |
| 18 | Gold Sale (Jewelry) | [Retail] | 5% |
| 19 | Hand-loom cloth | [Retail] | 10% |
| 20 | Hardware | [Retail] | 15% |
| 21 | Hotel & Restaurant | [Retail] | 40% |
| 22 | Hosiery (Than) | [Retail] | 12% |
| 24 | Ice Cream Factory | [Retail] | 50% |
| 25 | Import of Medicines | [Retail] | 20% |
| 26 | K. Oil distributor | [Retail] | 4% |
| 27 | Labor & Earth Work | [Retail] | 12% Net |
| 28 | Mill Stores | [Retail] | 20% |
| 29 | Mustarded Oil | [Retail] | 10% |
| 30 | Medicines (Patent) | [Retail] | 15% |
| 31 | Making charge (ornaments) | [Retail] | 50% |
| 32 | Medicine | [Retail] | 15% |
| 33 | Machinery tools | [Retail] | 20% |
| 34 | Optical Sale & repairing | [Retail] | 40% |
| 35 | Office Stationery | [Retail] | 7.5% to 10% |
| 36 | Photography | [Retail] | 60% |
| 37 | Readymade garments | [Retail] | 15% |
| 38 | Radio T.V. repairing | [Retail] | 40% |
| 39 | Radio Spare parts | [Retail] | 25% |
| 40 | Radio Parts | [Retail] | 15% |
| 41 | Rice | [Retail] | 8% |
| 42 | Radio T.V. & Gramophone sale | [Retail] | 15% |
| 43 | Rationed Commodities | [Retail] | 2.5% |
| 44 | Stationery | [Retail] | 15% |
| 45 | Shoes | [Retail] | 20% |
| 46 | Stone | [Retail] | 50% |
| 47 | Scrap Iron | [Retail] | 22% |
| 48 | Sugar not for ration shop | [Retail] | 3% to 4% |
| 49 | Sanitary fittings | [Retail] | 15% |
| 50 | Tire Part’s | [Retail] | 10% |
| 51 | Tailoring | [Retail] | 40% |
| 52 | Timber | [Retail] | 20% |
| 53 | Tea Leaves | [Retail] | 10% |
| 54 | Tobacco (Mathihari) (মতিয়ার) | [Retail] | 10% |
| 55 | Tea | [Retail] | 10% to 15% |
| 56 | Umbrella | [Retail] | 40% |
| 57 | Umbrella sale | [Retail] | 20% |
| 58 | Washing Laundry | [Retail] | 15% |
RECIEPT
| Sl No | Business Name | Type | GP Rate |
|---|---|---|---|
| 1 | Boarding | [Receipt] | 40% |
| 2 | Contract work (construction) | [Receipt] | 5% |
| 3 | Laundry | [Receipt] | 60% |
| 4 | Printing press | [Receipt] | 30% to 35% |
| 5 | Prescription value | [Receipt] | 50% |
| 6 | Supply Business | [Receipt] | 10% Net |
MANUFACTURE
| Sl No | Business Name | Type | GP Rate |
|---|---|---|---|
| 1 | Biscuit | [Mfg] | 20% |
| 2 | Brick | [Mfg] | 17% |
| 3 | Bakery | [Mfg] | 30% |
| 4 | Bidi | [Mfg] | 1% to 4% |
| 5 | Electrical Goods | [Mfg] | 30% |
| 6 | Furniture | [Mfg] | 20% |
| 7 | Gold, silver & Bronze | [Mfg] | 20% |
| 8 | Hosiery | [Mfg] | 20% |
| 9 | Leather & Electric | [Mfg] | 25% to 30% |
| 10 | Leather Suitcase | [Mfg] | 30% |
| 11 | Mustered oil | [Mfg] | 20% |
| 12 | Paints | [Mfg] | 20% |
| 13 | Rubber Stamp | [Mfg] | 25% |
| 14 | Sweetmeats | [Mfg] | 30% to 35% |
| 15 | Soap | [Mfg] | 25% |
| 16 | Umbrella | [Mfg] | 20% |
WHOLESALE
| Sl No | Business Name | Type | GP Rate |
|---|---|---|---|
| 1 | Cement | [wholesale] | 5% |
| 2 | Cloth | [wholesale] | 4% to 5% |
| 3 | Hardware | [wholesale] | 10% |
| 4 | Mustered Oil | [wholesale] | 5% |
| 5 | Mill made cloth | [wholesale] | 5% |
| 6 | Medicines | [wholesale] | 10% |
| 7 | Rice | [wholesale] | 4% |
| 8 | Salt with other Mics. Goods | [wholesale] | 6% |