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| Section List of Income Tax ACT-2023(ITA) in Bangladesh |
Complete Section List of Income Tax ACT-2023(ITA) in Bangladesh:
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Sections |
Titles |
URL Links |
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Section-1 |
Short title and commencement |
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Section-2 |
Definitions |
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Section-3 |
Precedence of law |
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Section-4 |
Income tax authorities |
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Section-5 |
Appointment of income tax authorities |
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Section-6 |
Delegation of powers |
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Section-7 |
Subordination and control of income tax authorities |
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Section-8 |
Duties and functions, and jurisdiction of income tax authorities |
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Section-9 |
Exercise of authority by the successor |
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Section-10 |
Following the directions of the Board |
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Section-11 |
Instructions to the Deputy Commissioner of Taxes |
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Section-12 |
Exercise of the assessment functions of the Inspecting Additional Commissioner of Taxes |
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Section-13 |
Establishment of the Taxes Appellate Tribunal |
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Section-14 |
Exercise of the power of the Tribunal |
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Section-15 |
Decision of the Bench |
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Section-16 |
Exercise of power by one member |
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Section-17 |
Regulation of procedure |
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Section-18 |
Charge of income tax |
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Section-19 |
Charge of additional tax |
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Section-20 |
Charge of tax on difference of import, export or investment |
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Section-21 |
Penalty for any offshore asset not disclosed in the return |
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Section-22 |
Charge of tax on retained earnings, reserves or surplus etc |
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Section-23 |
Charge of tax on stock dividend |
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Section-24 |
Voluntary disclosure of investment or income by paying special tax etc |
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Section-25 |
Special provisions for computation of tax |
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Section-26 |
Scope of the total income |
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Section-27 |
Income deemed to accrue or arise in Bangladesh |
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Section-28 |
Income not to be included twice in the scope of total income |
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Section-29 |
Computation of total income |
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Section-30 |
Heads of income |
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Section-31 |
Consolidation of income |
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Section-32 |
Income from employment |
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Section-33 |
Determination of monetary value of perquisites, allowances and benefits |
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Section-34 |
Determination of income earned from employee share schemes. |
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Section-35 |
Definitions. |
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Section-36 |
Income from rent |
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Section-37 |
Computation of gross rental value |
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Section-38 |
Allowable deductions in computing rental income |
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Section-39 |
Computation of special income from rent |
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Section-40 |
Income from agriculture |
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Section-41 |
Special agricultural income |
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Section-42 |
General deductions allowable in computation of income under the head income from agriculture |
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Section-43 |
Computation of special deductions in case of non-maintenance of books of accounts |
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Section-44 |
Deduction not admissible in certain cases |
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Section-45 |
Income from business |
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Section-46 |
Special areas of income from business |
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Section-47 |
Calculation of profit of certain businesses |
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Section-48 |
Separate consideration of speculation business |
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Section-49 |
General allowable deductions in computing income from business |
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Section-50 |
Special allowable deductions in computing income from business |
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Section-51 |
Approval of bad debt expense |
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Section-52 |
Special deduction computation for interest or profit. |
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Section-53 |
Special limits on allowance of interest |
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Section-54 |
General conditions for allowing deductions |
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Section-55 |
Deduction not admissible in certain cases |
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Section-56 |
Computation of special business income |
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Section-57 |
Capital Gains |
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Section-58 |
Computation of capital gains |
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Section-59 |
Time of computation |
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Section-60 |
Limitation on deduction admissibility. |
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Section-61 |
Other matters in determination of capital gains |
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Section-62 |
Income from financial assets |
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Section-63 |
Income computation period |
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Section-64 |
Allowable expenses in computing income from financial assets |
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Section-65 |
Deductions not admissible in certain circumstances |
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Section-66 |
Income from other sources |
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Section-67 |
Special cases of Income from other sources |
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Section-68 |
Allowable deductions in computing income from other source |
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Section-69 |
Dis allowance of deduction in certain cases |
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Section-70 |
Set off and carry forward of losses |
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Section-71 |
Carry forward of depreciation allowance |
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Section-72 |
Method of Accounting |
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Section-73 |
Filing of audited financial reports by companies, etc |
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Section-74 |
Method of accounting for long-term contracts |
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Section-75 |
Incomplete or incorrect accounts, etc |
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Section-76 |
Tax exemptions |
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Section-77 |
Exclusion from total income |
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Section-78 |
General tax rebate in respect of certain investments and expenditure |
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Section-79 |
Exemption of income of co-operative societies |
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Section-80 |
Averaging |
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Section-81 |
Income of approved tax holiday entity |
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Section-82 |
Approval of tax holiday entity by the Board |
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Section-83 |
Transactions with associated entity |
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Section-84 |
Computation of income of approved tax holiday entity |
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Section-85 |
Cancellation or dis-allowance of tax exemption |
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Section-86 |
Deduction of tax at source from “income from employment |
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Section-87 |
Deduction of tax from honorarium of Members of Parliament |
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Section-88 |
Deduction at source from money paid to Participatory Fund, Welfare Fund and Workers Welfare Foundation Fund |
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Section-89 |
Deduction of tax from money paid to contractors, suppliers, etc |
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Section-90 |
Deduction from payment in respect of services |
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Section-91 |
Deduction from amount paid for intangible property |
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Section-92 |
Deduction of tax from advertisement income of media |
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Section-93 |
Deduction from payment to actors, actresses, producers, etc |
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Section-94 |
Deduction or collection of tax at source from commission, discount, fee, etc |
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Section-95 |
Collection of tax from travel agent |
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Section-96 |
Deduction from the commission of letter of credit |
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Section-97 |
Deduction from payment on account of local letter of credit, etc |
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Section-98 |
Deduction of tax on amount paid by cellular mobile phone operator |
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Section-99 |
Deduction of tax from any payment in excess of premium paid on life insurance policy |
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Section-100 |
Deduction of tax from any payment in excess of premium paid on life insurance policy |
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Section-101 |
Deduction of tax from surveyors' fees, etc., of general insurance companies |
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Section-102 |
Deduction of tax on savings deposits and fixed deposits, etc |
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Section-103 |
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Section-104 |
Deduction of tax from interest income of resident |
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Section-105 |
Deduction of tax on profits of savings certificates. |
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Section-106 |
Deduction at source from interest on securities |
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Section-107 |
Deduction at source from discount on the real value of Bangladesh Bank Bills. |
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Section-108 |
Deduction of tax from receipts in respect of international phone call |
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Section-109 |
Deduction of tax at source from rent |
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Section-110 |
Deduction of tax for services from convention hall, conference centre, etc |
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Section-111 |
Deduction at source from compensation against acquisition of property |
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Section-112 |
Deduction of tax at source from export cash subsidy |
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Section-113 |
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Section-114 |
Collection of tax on account of purchase of power |
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Section-115 |
Deduction of tax from any sum paid by real estate developer to land owner |
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Section-116 |
Deduction of tax from commission or remuneration paid to agent of foreign buyer |
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Section-117 |
Deduction of tax from dividend |
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Section-118 |
Deduction of tax from income received from lotteries |
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Section-119 |
Deduction or collection of tax from income of non-residents |
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Section-120 |
Collection of tax on account of import of goods |
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Section-121 |
Collection of tax from export of manpower |
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Section-122 |
Collection of tax from clearing and forwarding agents |
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Section-123 |
Collection of tax from export proceeds |
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Section-124 |
Collection of tax from export proceeds |
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Section-125 |
Collection of tax on transfer, etc. of property |
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Section-126 |
Collection of tax from developer or real estate developer |
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Section-127 |
Collection of tax from commission paid on government stamps, court fees, cartridge paper. |
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Section-128 |
Collection of tax from lease of property |
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Section-129 |
Collection of tax from cigarette manufacturers |
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Section-130 |
Collection of tax from brick manufacturers |
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Section-131 |
Collection of tax at the time of issuance or renewal of trade license |
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Section-132 |
Collection of tax from shipping business of a resident |
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Section-133 |
Collection of tax on sale through public auction |
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Section-134 |
Collection of tax from transfer of shares |
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Section-135 |
Collection of tax from transfer of securities. |
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Section-136 |
Collection of tax from transfer of share of shareholders of Stock Exchanges. |
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Section-137 |
Collection of tax from members of stock exchange |
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Section-138 |
Collection of tax from motor vehicles operated commercially |
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Section-139 |
Collection of tax from inland ships |
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Section-140 |
Definition |
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Section-141 |
Deduction or collection tax on grossed-up amount without tax |
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Section-142 |
General provisions for deduction or collection of tax at source |
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Section-143 |
Consequences of failure to deduct, collect, etc |
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Section-144 |
Consequences of the issuance of certificate of tax deduction, collection or payment without actual deduction, collection or payment |
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Section-145 |
Certificate of deduction, etc. of tax |
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Section-146 |
Deposit of tax deducted in favour of the Government |
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Section-147 |
Confirmation and verification of deduction or collection of tax at source |
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Section-148 |
Power to impose tax without prejudice to other methods |
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Section-149 |
Exemption in respect of deduction or collection of tax at source |
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Section-150 |
Grant of Credit of tax deducted or collected at source. |
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Section-151 |
Payment of tax where no deduction is made |
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Section-152 |
Collection of advance tax from cigarette manufacturers |
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Section-153 |
Collection of advance tax from 1[***] motor vehicle owners |
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Section-154 |
Advance tax payment |
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Section-155 |
Amount of advance tax and time of payment thereof |
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Section-156 |
Advance payment of tax by new assesse |
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Section-157 |
Failure to pay instalments of advance tax |
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Section-158 |
Credit of advance tax |
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Section-159 |
Explanation |
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Section-160 |
Levy of interest for failure to pay advance tax |
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Section-161 |
Interest payable by Government on excess payment of advance tax |
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Section-162 |
Interest payable by the assessee on deficiency in payment of advance tax |
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Section-163 |
Minimum Tax |
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Section-164 |
Excess or less] tax deducted or collected at source not being basis of minimum tax |
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Section-165 |
Return |
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Section-166 |
Submission of Return |
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Section-167 |
Filing of statement of assets and liabilities |
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Section-168 |
Furnishing of statement of expenses relating to life style |
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Section-169 |
General provisions for filing return |
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Section-170 |
Filing of return under self-assessment procedure |
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Section-171 |
Time for filing return and payment of income-tax |
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Section-172 |
Notice of filing return |
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Section-173 |
Regarding payment of income tax and surcharge on or before the date of filing of return |
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Section-174 |
Computation of tax in case of filing of return after tax day |
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Section-175 |
Special provisions relating to normal return and revised return |
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Section-176 |
Consequences of filing incomplete return. |
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Section-177 |
Return of Withholding tax |
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Section-178 |
Concurrent jurisdiction |
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Section-179 |
Production of accounts and documents, etc |
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Section-180 |
Self-assessment |
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Section-181 |
Return process |
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Section-182 |
Audit |
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Section-183 |
Assessment of tax by the Deputy Commissioner of Taxes. |
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Section-184 |
Best judgement Assessment |
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Section-185 |
Provisional Assessment |
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Section-186 |
Audit of the return of withholding tax |
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Section-187 |
Assessment of tax of any firm or association of persons |
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Section-188 |
Assessment of tax in case of change in the constitution of the firm. |
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Section-189 |
Assessment in case of constitution of new successor firm |
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Section-190 |
Assessment in case of succession to business otherwise than on death |
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Section-191 |
Assessment in case of discontinued business |
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Section-192 |
Assessment in case of partition of a Hindu undivided family. |
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Section-193 |
Assessment in the case of persons leaving Bangladesh |
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Section-194 |
Assessment in the case of income of a deceased person |
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Section-195 |
Spot Assessment |
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Section-196 |
Bar to question assessment. |
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Section-197 |
Limitation for assessment |
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Section-198 |
Definition |
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Section-199 |
Application of the rules for the collection of Information |
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Section-200 |
Collection of information |
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Section- 201 |
Automatic furnishing of information |
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Section- 202 |
Inspection of business records |
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Section- 203 |
Investigation of source of income |
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Section- 204 |
Inquiry and investigation |
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Section- 205 |
Power of Survey |
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Section- 206 |
Power of search and seizure |
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Section- 207 |
Transfer of records relating to confiscated income |
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Section- 208 |
Period of retention of records relating to seized income |
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Section- 209 |
Provision of seized assets |
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Section- 210 |
Application of Retained Assets |
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Section- 211 |
Power to take evidence on oath, etc |
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Section- 212 |
Escaping tax and other payments |
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Section- 213 |
Power of Inspecting Additional Commissioner to revise the erroneous order. |
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Section- 214 |
Notice of Demand |
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Section- 215 |
Direct collection of tax and refund |
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Section- 216 |
Certificate for recovery of tax |
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Section- 217 |
Method of recovery by Tax Recovery Officer |
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Section- 218 |
Power of withdrawal of certificate and stay of proceedings |
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Section- 219 |
Validity of certificate for recovery not open to dispute |
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Section- 220 |
Recovery of Tax through Collector of District |
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Section- 221 |
Other modes of recovery |
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Section- 222 |
Simultaneous measures for tax collection |
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Section- 223 |
Interim attachment or seizure of property |
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Section- 224 |
Right of refund |
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Section- 225 |
Adjustment of the claims and refund |
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Section- 226 |
Claim of refund |
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Section- 227 |
Claim of refund on behalf of a deceased or incapacitated person |
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Section- 228 |
No question to be raised as to correctness of assessment of tax |
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Section- 229 |
Refund on the basis of appeal order |
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Section- 230 |
Definitions |
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Section- 231 |
Adjustment of tax benefits |
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Section- 232 |
Procedure for adjustment |
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Section- 233 |
Definitions |
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Section- 234 |
Determination of income from international transaction having regard to arm's length price |
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Section- 235 |
Computation of arm’s lengths Price |
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Section- 236 |
Reference to Transfer Pricing Officer |
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Section- 201 |
Automatic furnishing of information |
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Section- 202 |
Inspection of business records |
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Section- 203 |
Investigation of source of income |
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Section- 204 |
Inquiry and investigation |
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Section- 205 |
Power of Survey |
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Section- 206 |
Power of search and seizure |
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Section- 207 |
Transfer of records relating to confiscated income |
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Section- 208 |
Period of retention of records relating to seized income |
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Section- 209 |
Provision of seized assets |
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Section- 210 |
Application of Retained Assets |
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Section- 211 |
Power to take evidence on oath, etc |
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Section- 212 |
Escaping tax and other payments |
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Section- 213 |
Power of Inspecting Additional Commissioner to revise the erroneous order. |
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Section- 214 |
Notice of Demand |
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Section- 215 |
Direct collection of tax and refund |
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Section- 216 |
Certificate for recovery of tax |
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Section- 217 |
Method of recovery by Tax Recovery Officer |
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Section- 218 |
Power of withdrawal of certificate and stay of proceedings |
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Section- 219 |
Validity of certificate for recovery not open to dispute |
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Section- 220 |
Recovery of Tax through Collector of District |
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Section- 221 |
Other modes of recovery |
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Section- 222 |
Simultaneous measures for tax collection |
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Section- 223 |
Interim attachment or seizure of property |
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Section- 224 |
Right of refund |
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Section- 225 |
Adjustment of the claims and refund |
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Section- 226 |
Claim of refund |
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Section- 227 |
Claim of refund on behalf of deceased or incapacitated person |
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Section- 228 |
No question to be raised as to correctness of assessment of tax |
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Section- 229 |
Refund on the basis of appeal order |
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Section- 230 |
Definitions |
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Section- 231 |
Adjustment of tax benefits |
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Section- 232 |
Procedure for adjustment |
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Section- 233 |
Definitions |
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Section- 234 |
Determination of income from international transaction having regard to arm's length price |
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Section- 235 |
Computation of arm’s lengths Price |
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Section- 236 |
Reference to Transfer Pricing Officer |
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Section- 201 |
Automatic furnishing of information |
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Section- 202 |
Inspection of business records |
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|
Section- 203 |
Investigation of source of income |
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|
Section- 204 |
Inquiry and investigation |
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|
Section- 205 |
Power of Survey |
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Section- 206 |
Power of search and seizure |
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Section- 207 |
Transfer of records relating to confiscated income |
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Section- 208 |
Period of retention of records relating to seized income |
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Section- 209 |
Provision of seized assets |
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Section- 210 |
Application of Retained Assets |
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Section- 211 |
Power to take evidence on oath, etc |
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|
Section- 212 |
Escaping tax and other payments |
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|
Section- 213 |
Power of Inspecting Additional Commissioner to revise the erroneous order. |
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|
Section- 214 |
Notice of Demand |
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|
Section- 215 |
Direct collection of tax and refund |
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Section- 216 |
Certificate for recovery of tax |
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Section- 217 |
Method of recovery by Tax Recovery Officer |
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Section- 218 |
Power of withdrawal of certificate and stay of proceedings |
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Section- 219 |
Validity of certificate for recovery not open to dispute |
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Section- 220 |
Recovery of Tax through Collector of District |
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|
Section- 221 |
Other modes of recovery |
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|
Section- 222 |
Simultaneous measures for tax collection |
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|
Section- 223 |
Interim attachment or seizure of property |
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|
Section- 224 |
Right of refund |
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Section- 225 |
Adjustment of the claims and refund |
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Section- 226 |
Claim of refund |
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Section- 227 |
Claim of refund on behalf of deceased or incapacitated person |
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Section- 228 |
No question to be raised as to correctness of assessment of tax |
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Section- 229 |
Refund on the basis of appeal order |
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|
Section- 230 |
Definitions |
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Section- 231 |
Adjustment of tax benefits |
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Section- 232 |
Procedure for adjustment |
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Section- 233 |
Definitions |
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Section- 234 |
Determination of income from international transaction having regard to arm's length price |
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Section- 235 |
Computation of arm’s lengths Price |
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Section- 236 |
Reference to Transfer Pricing Officer |
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Section- 237 |
Maintenance and keeping of information, documents andrecords |
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Section- 238 |
Statement of international transactions to be submitted |
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Section- 239 |
Report from an accountant to be furnished |
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Section- 240 |
Avoidance of tax through transactions with non-residents |
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Section- 241 |
Avoidance of tax through transfer of assets |
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Section- 242 |
Avoidance of tax by transactions in securities |
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Section- 243 |
Tax clearance certificate required for persons leaving Bangladesh. |
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Section- 244 |
Tax agreement |
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Section- 245 |
Definition. |
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Section- 246 |
Relief in respect of income arising outside Bangladesh |
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Section- 247 |
Foreign tax credit |
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Section- 248 |
Effect of computation of income on approval of foreign tax adjustment. |
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Section- 249 |
Limitation of claim of foreign tax credit |
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Section- 250 |
Appeal. |
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Section- 251 |
Provisions for deduction of tax at source in case of Double Taxation Agreement |
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Section- 252 |
Liability of representatives in certain cases |
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Section- 253 |
Persons to be treated as an agent |
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Section- 254 |
Right of representative to recover tax paid |
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Section- 255 |
Liability of firm or association for unrecoverable tax due from partners or members |
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Section- 256 |
Liability of partners, etc. for discontinued business of a firm, etc |
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Section- 257 |
Liability of directors for unrecoverable tax of private companies |
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Section- 258 |
Liability of liquidator for tax of private companies under liquidation. |
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Section- 259 |
Liability to tax in case of shipping business of non-resident. |
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Section- 260 |
Liability to tax in case of air transport business of nonresidents. |
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Section- 261 |
Registration of assesses |
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Section- 262 |
Cancellation of registration of assesses. |
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Section- 263 |
With holder Identification Number (WIN).—( |
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Section- 264 |
Obligation to file proof of submission of return |
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Section- 265 |
Displaying proof of submission of return |
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Section- 266 |
Penalty for failure to file return, etc |
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Section- 267 |
Penalty for not maintaining accounts in the prescribed manner |
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Section- 268 |
Penalty for using fake Tax-payer's Identification Number (TIN).— |
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Section- 269 |
Penalty for failure to pay advance tax, etc.— |
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Section- 270 |
Penalty for non-compliance with notice |
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Section- 271 |
Failure to pay tax on the basis of return.— |
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Section- 272 |
Penalty for incorrect or false audit report by chartered accountant |
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Section- 273 |
Penalty for incorrect or false audit report by chartered accountant |
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Section- 274 |
Penalty for furnishing fake audit report |
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Section- 275 |
Penalty for default in payment of tax |
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Section- 276 |
Penalty for failure to comply with the provision under section |
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Section- 277 |
Penalty for failure to comply with the provision under section |
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Section- 278 |
Penalty for failure to comply with the provision under section |
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Section- 279 |
Penalty for failure to comply with the provision under section |
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Section- 280 |
Previous approval of Inspecting Additional Commissioner of Taxes for imposing penalty |
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Section- 281 |
Orders of penalty to be sent to Deputy Commissioner of Taxes |
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Section- 282 |
Penalty to be without prejudice to other liability |
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Section- 283 |
Penalty to be without prejudice to other liability |
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Section- 284 |
Revision of penalty based on the revised amount of income. |
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Section- 285 |
Provisional Power of Commissioner |
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Section- 286 |
Appeal to appellate income-tax authority |
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Section- 287 |
Form, procedure and time limit of appeal |
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Section- 288 |
Procedure to be followed to dispose of appeals |
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Section- 289 |
Decision in appeal |
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Section- 290 |
Appeal against order of Tax Recovery Officer |
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Section- 291 |
Appeal to the Appellate Tribunal |
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Section- 292 |
Disposal of appeal by the Appellate Tribunal |
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Section- 293 |
Reference to the High Court Division |
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Section- 294 |
Decision of the High Court Division |
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Section- 295 |
Appeal to the Appellate Division |
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Section- 296 |
Definition |
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Section- 297 |
Alternative Dispute Resolution |
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Section- 298 |
Application for alternative dispute resolution |
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Section- 299 |
Commissioner's Representative |
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Section- 300 |
Facilitator in Alternative Dispute Resolution Process |
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