we TRA, 2038 wearer BT seat fer aj cere 3 ase g fasin ott =) Stamp Act, 1899 (Act II of 1899) ae FROTERE yor wort % ‘The Customs Act; 1969 (Act IV of 1969) o I FRONT pad TTT & Income-tax Ordinance, 1984 (Ordinance: 8-2> No. XXXVI of 1984) aa Reeth AT STL 8 FAT ARCA SH NSA, Dodd (Sd. AHA ARV AM g-Ce HEA) a FRE we aor 3 ARDS © ey AST OTT 8 weterrRE . wath (The Customs Act, 1969(ActIV : of 1969) 4 FIRST SCHEDULE ag efor wer. [> gem, aor wifad wi a Oy-ae SATA GAT OAT ia] wee ETT 8 Taree wo Fay GT 2 Gory e opine figs yofer aR——-, 2038 ARCH CRE LUT SPIT AR HST TT AA fer CRE Fatt wile qarTah eriereat oe feats CoeTR ope afore ita FeCATEA SaT AAA ercaTeRaa RG SORTA Rt MTA FAT BEA SRT RTT enter 1 onfies Picarana s eats i- (5) at arta wef as, 2058 ate aPSIRS act (2) The Provisional Collection of Taxes Act, 1931 (Act No. XVI of 1931) aa WA weratef SHAG] caret HATH, GE WRT QoS AEA > HTS wifey ardor 04 | RS enter Stamp Act, 1899 (Act IE of 1899) wa seca RI Stamp Act, 1899 (Act No. II of 1899) 4a Schedule I 4 "ere |- Stamp Act, 1899 (Act No. II of 1899) 44 Schedule I 47 Article No. 48 4% fergiew column (2) “4 clause (c) aa cic Bpfke “and” *¥ s Explanation 47 “Schedule bank” fieaiamits aeela oie Efe “and” ta qe eer oR wore Se clause ae a SA clause (cc) a Fae RHF column (3) 4 eat eG ARLAR IS Veg, Be “(cc) When an irrevocable power of attorney comprising immovable property is. executed | One thousand Taka.” | without any consideration as defined by section 2, clause (2), of the Power of Attorney Act, 2012, authorizing the attorney to sell, to make contract for sale or to execute mortgage deed in favour of a bank or a financial institution in respect of aloan; and __ gwats were Customs Act, 1969 (Act No. IV of 1969) a3 acter 1 Act No, IV of 1969 4% section 192C aa "eC |- Customs Act, 1969 (Act No. IV of 1969), ses Customs Act afm Bfafte, a7 section 192C «a. (#) sub-section (1) 43- () ° clause (a) 4% sub-clause (ii) 4a ensfxe “and” ~4afP faqs era, (1) clause (b) 43- @ atsike “(C)) wPeT fea oft “and” Ora 3 sab efeaiiie Baca, aa (ii) 7a frat TSA clause (c) ALcfers wera, TA “(c) penalty related pending disputes including those of customs classification under mandatory pre-shipment inspection system.”; (4) sub-section (2) 4% clause (d) ce Bas “goods” “afta a “, except disputes related to customs classification and penalty thereof, pending under mandatory pre-shipment inspection system” =e @ =e AfePte eke | 81 Act No, IV of 1969 wa FIRST SCHEDULE «3 efegiem Customs Act 42 “FIRST SCHEDULE” a *faré u& sitet wafer 4 Bate “FIRST SCHEDULE” (“eeera afte) afearre eBc)ved wT Income-tax Ordinance, 1984 (Ord. No. XXXVI of 1984) a meet @1 Ordinance No. XXXVI of 1984 44 section 2. oa FeO |- Income-tax Ordinance, 1984 (Ord. No. XXXVI of 1984), weeta be Ordinance *frit Safe, 44 section 2 4 clause (15) a3- (#) sub-clause (a) 4a cific aa a “and” * afacatts eka; (2) sub-clause (b) a ena:fge crficern aa a Bigfts “and” 17 eqs Bera, MAR (*t) sub-clause (c) faqe 4 | vi Ordinance No. XXXVI of 1984 4% section 16CCC 4a FRET - Be Ordinance 4 section 16CCC a “zero point five zero (0.50%)" sae, aeeil, Fe ¢ sHMhefta tas “zero point three zero (0.30%)” “weft, HeU, fox 9 mantel afeariins eBc | a Ordinance No. XXXVI of 1984 2 section 19 a4 atte |- Se Ordinance 4 section 19 43- (®) sub-section (11) 44 proviso o& Sifts “Bangladesh Shilpa Bank ot Bangladesh Shilpa Rin Sangstha” *teefa frané “Bangladesh Development Bank Ltd, ” 7a eftrafirs etc, (A) sub-section (15) 4% clause (aa) 4% “Bangladesh Shilpa Bank or the Bangladesh Shilpa Rin Sangstha"” “efra sifracd “Bangladesh Development Bank Ltd.” =e afeeifts e3r4; (1) sub-section (26). 4a anrfge yrs ax afad worm efegirs aca PRSEMA HER FA proviso AMS BWA, VA:- “Provided that where the loan or part thereof referred to in this sub-section is repaid in a subsequent income year, the amount — so repaid shall be deducted in computing the income for that subsequent year” | bv) Ordinance No. XXXVI of 1984 43 section 25 4 Hemi 1- Be Ordinance 14 section 25 8 sub-section (1) 43- (#) clause (g) 47 “with borrowed capital” *#ef#a 44 “from bank or financial institution” +? sfaraFeetcs,(8) clause (gg) a “with borrowed capital” “ef st “from bank or financial institution” eft *favafre Zara) Bt Ordinance No, XXXVI of 1984 9a section 28 aa HEIR 1- SS Ordinance 44 section 28 “# sub-section (3) 4% “Bangladesh Shilpa Bank, Bangladesh Shilpa Rin Sangstha” “wef ¢ oar tf¥acd “Bangladesh Development Bank Lid.” eft afegPre era | 901 Ordinance No. XXXVI of 1984 97 section 29 4a Aetea 1. BS Ordinance 44 section 29 4% sub-section (1) 4 clause (xviiia) « tae “Bangladesh Shilpa Bank or Bangladesh Shilpa Rin Songstha” wma fera afacé “Bangladesh Development Bank Lid.” "eit afegire eac4 331 Ordinance No. XXXVI of 1984 «Ht section 30 a4 Hote - Be Ordinance 43 section 30 “4- (®) clause (c) @a “two lakh and fifty thousand” ~efa stfrad “three Jakh and fifty thousand” +e efeaiis ea, (®) clause (g) «4 “profit” “wa *ftcé “net profit disclosed in the statement of accounts” “ef afegirs zara; (1) clause (h) @4 “profit” “c#a fats “net profit disclosed in the statement of accounts” “traf afegirs 28r3; (x) clause (j) 44 “disclosed net profit” trefta “face “net profit disclosed in the statement of accounts” “traf etfeagfers Zeca; (&) clause (m) « sub-clause (iii) a3 enefye yoB4 oa face rican afeghs ace aa Ge.99 Fant Fer clause (n) AAS RS, At:- 3 5 “(n) any payment by way of any rent of any property, whether used for commercial or residential purposes, otherwise than by a crossed cheque or bank transfer.” | 32) Ordinance No, XXXVI of 1984 aa‘section 33 94 WHER 1 Be Ordinance 4% section 33 4a-clause (d) aa “(21A) or (24) applies” aeatefa, wef o waters acs “(21A), (21B). (24), (26), (27) or (28) applics” axineh, +Heff ¢ 1 Ordinance No. XXXVI of 1984 94 section 53F 43 *tetes 1. Se Ordinance 43 section 53F 44 sub-section (1) 44- (%) clause (a) 4% “Taxpayer's Identification Number" “refer afracs “twelve-digit Vaxpayer’s Identification Number” ~efé afearns Baca: z (4) clause (b) 47 “Taxpayer’s Identification Number" ~trefa afracé “twelve-digit Taxpayer's . Identification Number” “ei afeaiins etce 1 vo! Ordinance No. XXXVI of 1984 92 section 5311 a3 aeeMa | BE Ordinance “4 section 3311 4a “faané frrzwt section 531] dfwxifire eere, aa: “53H, Collection of tax on transfer, etc. of property. (1) Any registering officer responsible for registering any document of a person under the provisions of clause (b), (c) or (¢) of sub-section (1) of section 17 of the Registration Act, 1908 (XVI of 1908) shall not register any document unless tax is paid at such rate as may be prescribed in relation to >the property to which the document relates and on which stamp-duty is chargeable under Stamp Act, 1899 (II of 1899) by the person whose right, title or interest is sought to be transferred, assigned, limited or extinguished thereby, at the time of registration of such document: Provided that the rate of tax shall not exceed taka ten lakh and eighty thousand per katha (1.65 decimal) for land, taka ninety per square feet for any structure, building, flat, apartment or floor space on the land, if any, or four per cent of the deed value, whichever is higher. (2) Nothing in this section shall apply to a document relating to: (a) sale by a bank or any financial institution as a mortgagee empowered to sell; (b) mortgage of any property to any bank or any financial institution of any property against any loan; (c) mortgage of any property to any bank or any financial - institution. Explanation.- For the purpose of this sub-section, “financial institution” shall mean the Bangladesh House Building Finance Corporation or the Bangladesh Development Bank Ltd.” 1 31 Ordinance No. XXXVI of 1984 4 44 section S3HH «a wfgcr |- ‘Be Ordinance 4 section 53H 4a 74 fea qwrt section 53HH afyeahts eee, wat; “53HH. Collection of tax from lease of property.- Any registering officer responsible for registering under the Registration Act, 1908 (XVI of 1908) any document in relation to any lease of immovable property for not less than ten years from any authority formed or established under any taw shall not register such document unless tax is paid at a rate of four per cent by the lessor on the lease amount of such property. oa Explanation.- For the purpose of this section, “any authority” shall mean Rajdhani Unnayan Kartripakkha (RAJUK), Chittagong Development Authority (CDA), Rajshahi Development Authority (RDA), | Khulna Development Authority (KDA) or National Housing Authority.” 1 | 221 Ordinance No. XXXVI of 1984 47 section 53K am Fectten |-Oe Ordinance 4 section 53K 44- (®) Series “private radio station” “eft 1% “etc.” aa 44 fire Ree; (®) “private radio station on account of advertisement of purchasing airtime of private television channel or radio station” *efra “freee “private radio station or any web site on. account of advertisement of purchasing airtime of private television clannel or radio station or such web site” Tel afegtine ea 1 wo! Ordinance No. XXXVI of 1984 « qWA section 53N € 530 48 afacet - Be Ordinance @H section 53M aa a Firat Yor sections S3N 6 530 wfc re eRre, Ben "53N. Collection of tax from transfer of share of sharcholder of Stock Exchanges.- (1) The Principal Officer of a stock exchange shal] deduct tax at the rate of fifteen per cent on any profits and gains arising from the transfer of share of a shareholder of stock exchange established under “water TehSp mT TEA, 2oso, (Rode ATR d@ 7R WH)” [Exchanges Demutualisation Act, 2013 (Act No. 15 of 2013)| at the time of transfer or declaration of transfer or according ‘consent to transfer of such share, whichever is earlier. (2) For the purpose of the computation.of profits and gains of share under sub-section (1). the cost of acquisition of such share shall be the cost of acquisition incurred before “waco fefiSgrrerecerr BRA, 2odo, (Qod© HEF s@ * GRA)” [Exchanges Demutualisation Act, 2013 (Act No. 15 of 2013)| came into force. 530. Deduction of tax from gains of securitics traded in the Stock Exchanges.- (1) The Principal Officer of a company holding Trading Right Entitlement Certificate (TREC) under “@acecert AEB GRA, 2oyo, (Rode AA Se HR GRA)” of any stock exchange dealing in shares or securities listed with such stock exchange shall deduct, berore closing of a financial year, tax in case of- x 32(a) a company or firm, at the rate of ten per cent of the realised gains; . (b) any person, not being a company or firm or a sponsor shareholder or director of a company or a placement bolder of accompany or a mutual fund, at the rate of- (i) three per cent of the realised gains, where such gains exceed ten lakh taka but do not exceed twenty lakh taka: (ii) five per cent of the realised gains, where such gains execed twenty lakh taka: Provided that no tax shall be deducted under clause (b), where- (i) such gains do not excecd ten lakh taka; or {4i) tax has been deducted in case of the gains as referred to in section 53M. (2) For the purpose of calculation of the realised gain of a share or security under -sub-section (1), proportionate average cost of such share or security including all commissions, fees or interest of any loan or advance paid or charged in relation to the transfer of share or security shall be deducted from the sale valuc of such shares or securities.” ¢ 81 Ordinance No. XXXVI of 1984 ax section 54 a7 AEH |. TS Ordinance 44 section 54.98 sub-section (1) “4 clause (b) 44 sub-clause (ii) 4a "at the rate of ten per cent” “ef *fta0s “at the rate of ten per cent where the person receiving such dividend furnishes his twelve-digit- ‘Taxpayer's Identification Number (TIN) to the payer or fifteen per cent where the person receiving such dividend fails to furnish his twelve-digit ‘Taxpayer's Identification Number (TIN) to the payer” *treft, sREEPTR a ane afsare er | ¢| Ordinance.No. XXXVI of 1984 43 section 74 aa FETA. BS Ordinance 4% section 74 #4 sub-section (1) «4 *ftae feat yer sub- section (1) afore 8v1 Ordinance No, XXXVI of 1984 4% section 173 44 mREITEA | BS Ordinance 4% section 173 48 sub-section (5) 4 “121” meta afece "121A" ae afegitre seca 1 8>1 Ordinance No. XXXVI of 1984 a# section 184A 4 eifSaier I- Be Ordinance a section 184A afaacé fara section 184A etfeafre B29, wat: “184A. Requirement of certificate or acknowledgment receipt containing twelve-digit Taxpayer’s Identification Number of return of income in certain cases.- (1) Notwithstanding anything contained in this Ordinance, a person shall be required to submit an acknowledgement receipt containing twelve-digit Taxpayer's Identification Number of the return of income filed for the - immediate preceding assessment year or a certificate from the concerned Deputy Commissioner of Taxes or a computer generated certificate communicated by a computer system as may be authorised by the Board in this bchalf or, in case of an old assessce, a certificate by the Deputy Commissioner of Taxcs containing twelve-digit Taxpayer's Identification Number and assessment completion information the concerned authority, by any person at the time of- (a) opening a,letter of credit for the purpose of import; (aa) submitting an application for the purpose of obtaining an import registration certificate; (b) renewal of trade licence in the area of a city corporation or of a Paurashava ; ~ (c) submitting tender documents for the purpose of supply of goods, execution of a contract or for rendering services; (d) submitting an appjjcation for membership of a club registered under tPA WHE, S858 (dd ALAA sb AE TRA); (e) issuance or renewal of license or enlistment of a surveyor of general insurance; (f) registration for purchase of land, building or an apartment situated within any city corporation or any paurasabha of a district headquarter, deed value of which exceeds one lakh taka; ary(ff) provisions of clause (f) shall not apply in case of registration for purchase of land, building or an apartment situated within any city corporation, by a non resident Bangladeshi; (g) registration , change of ownership or renewal of fitness of a car, jeep or a microbus; (h) sanction of loan exceeding five lakh taka to a person by a commercial bank or a leasing company; (i) issue of credit card: (j) issue of practicing license to a doctor, a chartered accountant, a cost and management accountant, a lawyer or an income tax practitioner; (k) giving ISD eonnection to any kind of telephone; @) being director of a company or sponsor shareholder of a company; (m) submission of application for a license as a Nikah Registrar under the Muslim Marriages and Divorces (Registration) Act. 1974 (LMI of 1974): Provided that a person who has already obtained the license of a Nikah Registrar shall be required to obtain such certificate within three months from the date of commencement of this provision; (n) applying for or renewal of membership of any trade body; (0) submitting a plan for construction of building for the purpose of obtaining approval from Rajdhani Unnyan Kartipakkha (Rajuk), Chittagong Development Authority (CDA), Khulna Development Authority (KDA) and Rajshahi Development Authority (RDA); (p) issuance of drug license ; (q) applying for connection of gas for commercial purpose in a city corporation, paurashava or cantonment board; (r) applying for connection of electricity for commercial purpose in a city corporation, paurashava or cantonment board; (s) registration, change of ownership or renewal of fitness of a bus, truck, prime mover, lorry etc., plying for hire ; Bh(t) issuance or renewal of survey certificate of a water vessel including launch, steamer, fishing trawler, cargo, coaster and dump-burge ete,, plying for hire; (u) registration or renewal of certificate as agent of an insurance company; (v) permission or renewal of permission for the manufacture of bricks by Deputy Commissioner's office in a district or Directorate of Environment, as the case may be; {w) submitting nomination form for any election in upazilla, paurasabha, city corporation or Jatiya Sangsad. (2) Having received the certificate or acknowledgement receipt of return of income as mentioned in sub-section (1). the concerned authority shall verify the authenticity of the twelve-digit Taxpayer's Identification Number (TIN) as may be prescribed by the Board. 1” @o1 Ordinance No. XXXVI of 1984 4H section 184A A. 98 AeA | ‘BS Ordinance 4q-scction 184AA a- (#) Senefbers “Taxpayer’s Identification Number (TIN)” Poa 14 “Twelve-digit” teh, =racEt 6 wate afqraftis ec; (#) “tax-payer’s identification number” *rrefia face “twelve- digit Tax-payer’s Identification Number” 47eft afeagite ea 1 ¢>1 Ordinance No. XXXVI of 1984 42 section 184B 93 7eeTe 1- ts Ordinance 4 section 184B aa- (®) sub-section (1) a oface feat sub-section (1) afoairs ear, we:- “(1) Every assessee or any person who applies manually or electronically for a Taxpayer's Identification Number will be issued a certificate containing twelve-digit Taxpayer's Identification Number and such other particulars in such manner as may be prescribed: Provided that twelve-digit Tax-payer’s Identification Number may be issucd without any application where any income, tax authority has found a person having taxable income during the year Rand possesscs such necessary information of that person for issuance of twelve-digit T'ax-payer’s Identification Number. *: (a) sub-section (2) 4 fe “thereafter issue a new” “ela tt “twelve-digit” “ref migrate Rae; (+t) sub-section (2) 4a 8 Aza TOA sub-section (3) *enfew Vea, wet:- “(3) Every existing assessee having ten-digit ‘Tax-payer’s Identification Number or a Temporary Registration Number (TRN) shall have to obtain twelve-digit Tax-payer’s Identification Number (LIN) before, the last date of submission of return of income as required under section 75." 1 @x; Ordinance No. XXXVI of 1984 44 section 184C 43 ARONA Ordinance “% section 184C 4a, 98aa Sfafte, “tax-payer’s identification number" "eit 94, Bou gr, “twelve-digit” “rel afqualre Bera 1 @o| Ordinance No. XXXVI of 1984 4 section 184D «a meets |- BE Ordinance 4 section 1841) 4a- (#) Sensis “for collection and detection of evasion of taxes” wrnote faqs Zire; (a) sub-section (1) 64 clause (a) 4% “outstanding performance” ~efa 2 “in collection” *wefta afracs “. collection” #1 ¢ = afexire ec | ea) Ordinance No. XXXVI of 1984 ox THIRD SCHEDULE 43 aeons i- BS Ordinance 44 THIRD SCHEDULE 43 ” () paragraph 3 42 TABLE 4a (&) column 1 44 serial number 2 “ae Gers ferries column 2 2% 3 4 BERS abprgcer ta fxs Jor scrial number 2A Ae Gaia fericw, aaterct, column 2 aR 3 co Frat abryg afta eke, wal:- “2A, Office equipment------------~ 10"; (=) column } 4z serial number 3 43 ferates column 2 ax sewttr fH 2(c) as atars feat afF 2(e) afar xcs, wet: ae“(e) physical infrastructure~ (i) Bridge -----—-- 2 Gi) Road --. 2 (iii) Fly over -- 2 (iv) Pavement runway, taxiway 2.5 (v) Apron, termac 2.5 (vi) Boarding bridge 10 (vii) Communication, Navigation aid and 5.71 other equipments (4) paragraph 7A 4 94 faa OA paragraph 7B AcafHs wea, WH: “ 7B. Accelerated depreciation allowance on machinery and plant.- (1) In the case of any machinery or plant (other than office appliances and road transport vehicles) which. not having been previously used in Bangladesh, has been or is used in an industrial undertaking as referred to in section 468 of the Ordinance and set up in Bangladesh between the first day of July. 2014 and the thirtieth day of June. 2019 (both days inclusive), an amount by way of accelerated depreciation allowance shall, subject to the conditions set out in sub- paragraph (2). be allowed and coraputed as follows. namely :- (a) for the first year in which | filly per cent of the actual cost of the undertaking starts | plant and machinery to the commercial production assessee (b) for the second year -- thirty per cent of the actual cost of plant and machinery to the . assessce (c) for the third year — twenty per cent of the actual cost of plant and machinery to the assessec. (2) The industrial undertaking referred to in sub-paragraph (1) shall fullil the following conditions, namely:- (a) that the industrial undertaking is owned and managed by a Bangladeshi company, or -a body corporate formed in pursuance of an Act of Parliament, having its registered offiec in Bangladesh; 38(b) that it belongs.to the industrial undertaking as specified in sub- section (2) of section 46B; (c) that the particulars required for the purpose of entitlement to, or claiming accelerated depreciation allowance under this paragraph have been furnished; and (a) that the application in the prescribed form for accelerated depreciation allowance under this paragraph, as verified in the prescribed manner, is made to the Board within six months from the end of the month of commencement of commercial production; and the application is accompanicd by a declaration in writing that the undertaking has not been approved for, and that no application in respect of the undertaking has been made or shall be made to the Board for approval of, exemption from payment of tax under section 4613 or 46C of this Ordinance for any period. (3) The machinery or plant on which accelerated depreciation has been allowed under this paragraph shall not be entitled to any other depreciation allowance under this Ordinance.”; (*1) paragraph LOA 44 (@) sub-paragraph (1) 44 “license fees on or after” *woftra *ftacs “license fees before or after” Heh efearrs 28ca;, (1) sub-paragraph (2) 4a“ Spectrum Assignment fees” weefta 1% ~,GSM license fees. license acquisition fees or license renewal foes” ~rraftt aficafite xaz4; ®) sub-section (2) «3 ore-fgs PP oa Nhs arent afeeirs Baer GR BST FRY Proviso ROMS Ce, TA: “Provided that the amortization fees shall be allowed from assessment year 2013-2014." 1 ¢¢1 Ordinance No. XXXVI of 1984 4% SIXTH SCHEDULE, PART A aa ares - Se Ordinance 44 SIXTH SCHEDULE, PART A a- (#) paragraph 1A «a affacé fra paragraph 1A efegre 2a, Tat: ¢“1A. Any service charge derived from operation of micro credit by a non-government organisation registered with NGO Affairs Bureau. Explanation.- For the purpose of this paragraph, "service charge” means any financial charge or interest or share of profit. called by whatever name, paid or payable by the loan recipient for the amount borrowed under micro credit programme from the non- government organisation. @ paragraph 2 44 “Any income 2 of a religious or charitable institution derived from voluntary contributions” amofea afgers “Any voluntary contributions received by arcligious or charitable institution” “ef efegiis era; (*) paragraph 4 43 sub-paragraph (2) 44 “Companies Profits (Workers Participation) Act, 1968 (XI] of 1968)" amet, eu], ee ¢ aatehra sae “ seo ee STA, 200% (Roo AA 82 A HAA) (Bangladesh Labour Act, 2006 (Act No. XLII of 2006)” ef, eae, meanest ¢ wartefs efeaire xara; (8) paragraph 11A a “ten thousand” “ef afface “fifteen (8) (8) thousand” eft efeaiirs ara; paragraph 29 43 “fifly thousand” ref afracs “two lakh” “ref afeairs zara; faqe paragraph 32 43 94 faa yey paragraph 32A wRMneS BBC, WN: “32A. Any sum or aggregate of sums received as interest from pensioners’ savings certificate or wage carners bond where the total accumulated investment at the end of the relevant income year in such certificate or bond does not exceed taka five lakh.”; (®) paragraph 33 #a- (8) “software ‘development and ” ~efs affacs “sofiware development or Nationwide Telecommunica- tion Transmission Network (NITN) or ” “Hef, sane o calelt afeatie Z2r3; we(1) “2015” Feats afraed “2019” meat aware ere; (%) paragraph 34 «a sub-paragraph (a) a *faacd frwan sub- paragraph (a) efegire afgcafite eaca, (8) paragraph 47 a 4a fast Yer paragraphs 48. 49, 50, 51 52 arcane e8ra, 3et:- "48. Any income carned in abroad by an individual assessee being a Bangladeshi citizen and brought any such income into Bangladesh as per existing laws applicable in respect of foreign remittance. 49. Income of an assessce donated in an income year by a crossed cheque to any girls’ school or girls’ college approved by the Ministry of Education of the government. 50. Income of an assessec donated in an income year by a crossed cheque to any Technical and Vocational ‘Training Institute approved by the Ministry of Education of the government, Income of an assessee donated in an income year by a crossed cheque to any national level institution engaged in the Research & Development (R&D) of agriculture, science, techonology and industrial development. 52. Income upto ten lakh taka realized by a person from transfer of stocks and shares of public limited company Sylhet” ~#a 94 51. aalisted with any stock exchange in Bangladesh, not being- (a) a company or a firm or a sponsor shareholder . or director of a company; (b) a placement holder of a company or a mutual fund." eu) | SRA (9) Ba-ara (0) a Fura AIeres, 2098 AIG > Bene wae SITS TS AHH BY Cai wa Pidtacia cara aR oTeeAa wefi2 4 fhe aa BIT wa ree orf BRC (2) Gi Het CHEE Income-tax Ordinance, 1984 (Ord. No. XXXVI of 1984) e4 SECOND SCHEDULE (3a ora 7eare) etcarey BRea GH Hs CON erat a Be SCHEDULE sqanst ) ay aT (#) OS BiRPrS “oy Geotaca” spree oa “aT Orel ance” “reefer airahTS ata asl Dood HEAR RS FR RAT MTRT DE ATT [+ GH STATA MTR 3 aa GH. ‘sat (o®) Fags Rea Got eh) HT 2 AR WRT HT 28 am AMET - Ge Skee Tat a8 aa Ga tat (>).a8 afrecd feat Soe (3) afeairs wea, we “(>) Sen Beater aq aafesprd ok anecaa WaT Creme wifey TAA SAT gaily uo, wes] MT MOTE ARTST wo afew fara aR Gaal Seat eT ATCT ates eer, wei (CB) TeTORT afer, Ait TIE settOT, arerine cont a6 6 sora “ages Cx CCT HSS (Ch) Py oRGte s4, Gren os, one 6 wHe Ba ETE Bias afaorerat @ Frasier) aT alee; () one, fae, ont, ofr <1 eet CRI eatretay Nea AT asta; (a) Hee aTTew ales; (6) Bhar afr, Sere often, Cire, coat of ¢ fie wccficrcrs BST, OR (8) Oy Cr CeRat ata HSS |” WI] SabD FAT 2g aR RG MT Qe Ge MET |- Sw eR Aa gw as St- ata (8) 4 Gighte “sere” afta ofracd “sa” “Tait afore wee 1 B21 DBRS ATT 82 AC TATA aT 09 rT IROMET |= Ue eTRCAA HAT 99 a EA MAT (2) A HH (B) CB Biakrw “Goreas aT Tere wy" ~HEfT HA “RB TTT ATT” FRAT G “ROPE af_caiw Br | w»WO] SahS FR RR AR STRAT Mat 8> am ET. Se site MT 83 @ Bate “Ors wi eames” eft rane “siepw sas AE as DEMET wow ards Bde one UAT SreAPIAtS” spel afegirtwS BEca 1 WS) SabS FHT SQ AR tee RET weft ATT Ge oTecr fast wares SYR A aT - (#) wat (=) Fae RR (4) RT (@) a sirens Feral met (8) afeaifrs eEe4, Tet *(e) paced afte ARE coremneg Haas seats enh": ) we (@ at gree Tihs eas Cairo afegre Ves, aR wes Meat qUr wat (S) ARCS Bes, TA:- “(a) BoRan after age aire scae fairer amy (weet) HPT eae Bore fafraca Brat (@fSBT) aAP_EY 1” 1 ve] Seed AGRE AR GR GE wettest fear. Ge wkeat ye waters thatd feat Gott abit sez era, TH ‘ “gin water («tat 9 GBs) FR OG AACA TAT OFAPTTR at WERT (=) dea eet ale Fas ow GTCAMAMy TePARRA cH Customs Act. 1969 94 FIRST SCHEDULE a et (9). aie Pramtat set (Heading No.) saree ferainw were (2) a Ohee AERTS APreRt coe (ILS. Code) at wiewitla wns (0) 4 afte rene Bag, wa (®) fadia aot afte see ow aKa CraPpapeR ceon Gaia snN (>) a afte frame aera Feraice san (2) 4 Giafiw rat creuR wTosTee wm (0) 9 afte Craparea Sera, Ferm (8) a Ale ata MHS ow witcaTT TT RECA, Wah:(Heading No.) @)... 09,02 09,09 09.08 09.0¢ 08,08 08.02 08.08 08,08 "08.08 ob.02 ob .08 ae ae PORE OR SCAT TTR facia Retr] arent . r ae TS (ILS. Code) ® ae A235, LF, COTS: a8} . BB, GF, COTS 6,97, PTS 0v0€.30.30° | ovoe.0).50 OW0G,O2, BO 0808.95.30 0008.E3,50 o80¥,3¥,00 90.34.00 0802.30.30 0802.23.30 0802.25.30 wer 5, ae =|= ASG, CATS a 435,05,1S OFOR.3O,d5 OOR.BO.SD ov08.¢0.0). 0808 .¢0,95 - a (Description of Goods) — esh or chilled, excluding fish fillets and other fish meat of heading 03.04. Fish, frozen, excluding fish fillets and other fish meat of heading 03.04. Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen. TG Vesa Sacn) aes fea at og sanfine Fa aR BHT RIGA ate (STETA Cafe 768 cage a Prete Tes) WUT SAT IE (HTS HT At Se), Soe 8 ae ORS ones ee hones Ol Bee Goa thee (GME cae one) RA aa SIT TROT VA @ Com; coRT OTE vee She at Stel Bow} “/ Other vegetables, fresh or chilled: rel at Get Bas, CAPM wISIET AES AT We Sra A SAT TT 2 (%) (8) oe Big oe 30 do 3° 3 ” 3¢ de "ye oe 20°Brent send atrepnyt (Heading No.) @) ob.o¢ ob,ob 0.04 ob.ob oY.od ob.30 08.02 08,08 03.08 ae TTS (ILS, Code) @ oret.30.30 orot.50.2o ebot.20,50 OFOk.20.20 obot.80.30 ovoe.@o,30 o¥Ot.¢0,20 ooe.no.dd ovoG.80.35 ovoe.n0.2> ovo@.80.25 aa ERD,LF,CHT — 35,8 CATS we ORE, GF, ATE = 435,87, CaTS Fee 20,4, eRO2.90,00 ORO02.80.00 0808.93.90 0808.39.30 0R0B.d2.00 ae 680,94, TS tee (Description of Goods) oa () BHAT Tl SHAT PATTY Bren a way crgersia wer eet See OFOe.80.90 TR A SAT LST A SHA VTTAY TG STS et SiS FCA GT Melons. (including . watermelons) and papaws (papayas), fresh. ole SII, aris ¢ Sac Apricots, cherries. peaches (including nectarines), plums and sloes, fresh _ SAI OTe Be Black tea (fermented) and partly fermented tea, in immediate packings ofa content not exceeding 3 ky _ Other black tea (fermented) and other partly fermented tea crrrafan, pf <1 wae Be a at ete wrieefbia ae HISTOR sTiced eet OR (%)_ @) 30 R0 20 3¢ ae R20merprycen freat Fee ABA THT (Weseription of Goods) cent (HLS. Code) . (%) @ (8) Hee re 20 a rr OROW 09.50 Ro OB04.09.80 | seg Od0r.92.30 . ___ | oa0b.02.30_ on.05 | o808.93,30 20 2308.09.50 oroaexso | ma OBOB.O2.O Liquid glucose | Other glucose and glucose syrup {|_| Glucose and glucose syrup, containing} 2° in the dry state at least 20% but less than 50% by weight of fructose, a | excluding invert sugar _______ | 34.08 THOS FH GIA WHA sacreria Git | co ARV, GA,CATE | VRCOAR) . d.o8 : CORTE BATD ae OT Ty eer: | Ywob.20,00 | CHATS vas wae way ay RorreaMta (2 | oo cries Cred wa, B18 at ata OTST SAAT wae, CG, CL, FTATHTA AT CITA Are stmfere ) ~ dvou,03.00 | felrte Dereis (Se, Baal aia Sea) 0 SHOw.wR.00 d¥0W,30.00 - 0 "ya.03 | 3093.30.00 [aoe] Ge AT came > Tea Preval 30 areata Gy Ay ATH (cafe =A 08.03 CAT “] sRop.no.bs |S“spot. 29d. 09 _| “dR0e. 222 ‘00 | “YROC.80.00 3.00 Rod [38.08 935,95, Sern GBB ,GA,CHS “eT 035,47, CHS (88,94, 2309,30,30 ats) %0¢.00,00 ‘| S3080.30 OR6,.25, CTS | 3302.30.00 1 _{and snow nn (Deseription of Goods) ther or not cooked or stuffed or otherwise preapared; couscous, or roasting of cereals or cereal products; [all types of@(Heading No.) 09.08 “99,04 99.09 “08.03 98.02" 98.00 198.09 98.02, 98,08 ‘Ob.0t Ob.ob "Or.28 1.39 ateae Tee (HLS. Code) ® ©230,00,30 630,97, TS 90Y,30.00 990¥.h0.00 ae BBE, GF, ATS er 36,9, ATS 0802.80.30 | 80¢.30.00 1940},00,00 \¥OR.60,00 980,45, CHTS_ ‘kot,00.00 OKOK.Dd.2> WWRB.BO.20 19B34.23.00 “serra Fram (Description of Goods) a7 [wr ORs, a (ane, ca « ee ar (ery Gees rt was), aa at a Gr ane; ae, Fe aT aa WATE a ices Ory awe SATIAT TA TICea Slot, OSA Aca a cicea AE Teed Fearn ame SRS TH, aA @ Dae art m1 oA corte as a1 usse ar, wera pfs aris (pifage abe <1 a eee) _| seen Shangerts erst args a A TE) FI A HA ATC ARS ATTA asia sana ray semeTsta ets Polishes, creams and similar preparations for footwear or leather frowns aS eta create Seite GI, GRA ata, wT Freie ian wrentey ATecacare ote frame’; Pata Fe Ob.o8 | a orerarate oe a TES Mosquito coil; aerosol; mosquito repellent _ Chlorinated parafin wax ‘Tubes, pipes and hoses, rigid of polymers of ethylene 08 (4) @) 3 90 wo le 3¢ oe Ro(Heading No.) "93.93 19.20 Prat zen arent ATR TTT (HS. Code) 9959.22.00 SPIA.QW.VO | “Oa34.2b.80 686,99, CHTS 020,05, B0.20.30 | opay.sp.a0 9HAd.FO.Bd "| Rion wera cesar seemed teat _ feats (Description of Goods) ‘on “rigid of | polymers of vinyl chloride (excluding PVC shrinkable tube (plain)) ‘Tubes. pipes and hoses, rigid of other plastics (excluding Silicone tubing for | laboratory use; Hoses pipe for gas cylinder) ‘giterea tea Gri ote, emer wea] Ff ererae, Gers eure Es st Al Es (GT eat Bee ora) | gira teat creme wecefire cat, ANB, fey, Ba, 4, GW aay wey PHP MIPS (ar ‘SaTa) - - aiocen cad, Wo, ferey, wort, Sit (Aa GRE, RACERS ATE, wT oT eT TET aifacache, ATCO a Sen Catt mated ATCA oat Bercy aah): WATT SHraTCA TaN RA sierra CER (SaH Pre wee anmibige Sax emia ees BPH Sate sa Tae VR ferrigwA Seo aoe AG antores teat wes cad, AID, fey, was 3G (Ge, RRAcEMty, oy com om TT RAY, HITOS <1 wr CH tHIOEA FTC wa Soca mapas): Other celluer or plate/sheet/fi ilm/foil of plastic ST Te SA} wtcet te oreeTA, SHARE, AUNTS A TRA APA ob Tubes, pipes and hoses, rigid of| 20 0 BePrrata re] arreentt serracen Peret EERE (leading No.)| APTSTt TTS (Description of Goods) seu GES. Code) | an | (%)_ 2 @ of) @ f O ) waarsoss [Reta Vee syey aitocen Ch CrpTa,| x0 SHEERS, SBME TE ane — J om.” wee | aisocea Cea) aIebTa, “hewta ara, fre, ea’| 30 80,89,TS | ABR, ced, qTCSPA op, AT o wera, WAR _ 9839.30.00 % 10 BQ.23.00 [Sacks and bags (including cones) of| vo polymers of ethylene other than plastics waQ0.35,30 | Sacks and bags (including cones) of other] vo emer ete eer fasts ef OdI0.o.d0 | FATA, OM, HTS 6 AMET Ati (Gawea| vo pas) |. wpge.80.50 | Other Spools, cop: bbins and similar] vo supports . __| 2889.¢0.00 | Stoppers, lids caps and other closures WBYV.30.50 vo 9338.30.00 | mborer Gama 7 feonerTA vo. §9838.30.30 | Feeding Bottles - 30. vo vo . (eaRs.p0b0 [FT eee he. were | wd¢.20.00 | aired West aa, ITE 6 Balory A ae ‘water threshold 982¢,00.00 | BPscea teal “PTH, aS aa Sana eH | lo _ | eea@.do.c0 | fires ted oan feet ema | “Ob.Rb | CdA’.90.00 | shores Te 3 30 | : wd26.80.00 | Statuettes 42 SAIIes "POT Beit 8¢ waay.ro.sd | sPoces teal sane ait Be 80.08 80>¥.55.00 | Floor coverings and mats 20 © BQ.0R 34 | Trunks, suit-case, vanity-cases, executive-| 0 925,.9,caTe | cases. briefcases, school satchels, spectacte cases, binocular cases, camera cases, musical instrument c: _ {holsters and similar contait oess RT| (Heading No.) atrart TTS (Description of Goods) : (HLS, Code) ee & | ® | _& bags, insulated food or beverages bags toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette- cases, tobacco pouches, tool bags, sports bags, bottle-cases, Jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather or of composition leather, of shecting of plastics, of textile § materials, of vulcanised fibre or of paperboard, or wholly or mainly covered - with such materials or with paper. i 88.30 AB ey wa aay ae CAI, SPAMS WIS cae 88.2 | akaxcets [os wren caw, wean cae, ae cats, (8830.99.30, | maBu, fae gee 6 TIETaT crete 8839.92.00, | 44 8833,39,00 8 8833.38.00 ats) 88.9 a Fae, SITET, BROT GIS EATRMS, MASE 35,5, COTE | TAM, “BIARR, eert Se Cre aay TETSHT m5 - 8Y.02 8to02.¢8.d0 | Other paper and paperboard, not containing fibres obtained by a mechanical or chemi- mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres of weighing less than 40 g/m? (Excl. imported by VAT ___ | registered manufacturing industries) 8b.0 Bb39.50.30 Frapae ATOMS TEs Bbd8.20.30 | CATA, WAH TS ae xe aa ee wera 8b30.30.0 | Fed a Perea Stas “Bbsodovo [fates qwetas Whe wT wpa Bbsero.,0 | age snips fret cata, ARE TS Bbso.ro.so | aise abs 7 a See weg Gad a fiber ree 80Preart reel ate Ed (Heading No.) APSwt TTS (Description of Goods) sear eee (ES. Cod) | we | ® OL 8y.Sr Bae cata, fay cra, Breceey a anefed| Be cra ST ree 3, PRR, ATR aT - | femeiad BY. Cartons, boxes and cases, of corrugated | oe paper and paper! | [ae as IRCA Sy ECM ATVI cit] oe BSS F-TAIOE CHa G CAM CaICOT ewes 8¥33.00.00 __Bb.8) | BYa3.30,00 |f 8.20 “BbQ0.30.39 8.0) ks, Brochures, leaflets, similar printed matter in single sheets, Bd.35 Stet BS, WERE ST ETA | oe f srt ee §¢0.09 | @009.20.00 | aria ay (Fie Cotes) [se [exovaate| owen jemage = s—.0% © &3.08 aren Tete (HLS. Code) @ @a09.30,30 ) @d00.20.30 | epoe.s0.n0. 8, G4, CS “RT AB5, GF, CHS eae ARGS 5, ATE se AR6, AACS Wea, REFS Other ‘textile fabrics. “impregnated, coated, covered or laminated with polyvinyl chlorid coated, covered or laminated with | polyurethane Other textile fabrics with polyurethane . Pile fal ng “long pile” fabrics and terry fabrics, knitted or crocheted, Knitted or crocheted fabrics of a width not exceeding 30 cm, containing by weight 5% or more of elastomeric yarn or rubber thread, other than those of heading 60.01. || Knitted or crocheted fabrics of a width not exceeding 30 cm, other than those _[ofheading 60.01 or 60.02. Knitted or crocheted fabrics of a width exceeding 30 cm. containing by weight 5% or more of clastomeric yam or tubber thread, other those of heading 60.01. Warp knit fabrics (including these made on galloon knitting machines), other | than of headings 60.01 to 60.04 Other knitted or crocheted fabrics ‘SRIACeT, STSCI, ABA, Gre, SOTTTTS (Pearatae), Beefhom, Ves-ecwd oxy sparen Shr i, foe = eK fa eo qa cures, > @ OH (Tea COTTE WG), FBG Ty ATG By, Other textile fabrics, "impregnated, | ~ wo woBraet ie] ater (Heading No.)| _@) W.08 P y>.0@ © ¥d.08 “-¥3,09 ¥d.0% Y>.0b "¥.d0 Ud. ws.se 8.98 wore we APSA THES (ILS, Code) | @) aa B35 GF, CATS O35, 97,18 O25, LF, Rb AH, CHTS --+ Fae 085,94, CHTS aa AR5, AF, CHS Pyare 835,47, CHTS (¥330.32.00 8 ¥d30,38.00 wets) waa ABLE ¥939.00.00 se ARV ,LF, CANE He G5, LA, CHE ee (Description of Goods) esa, fo 6 405 Giretea crate we), Foe STS CRETAR *HG, FCDE At CACOS qos ate, “ox “aba, Roe a BOS ardcata, cafe TBs sae sesh 5, cS A BONGS strata, cure, aera, cag BA aay smerate tet, PCW A arCTT oon, Rua a oT oes, fabs BOG ait, qaeets, SI, corte ca AIST Ae, ACS a eeceesw (mya eit ay way atta Ag corre aiat Cwat el webs) “Room artes 6 corite acapine, fade at STS frde a wots calgcaa (@.09, ¢d.0¥ F @>.09 CafBe aa) Cea TOT | erntay CH, FACTS SI eS a aS cae, HEH, iH, FH aR HITT @itma (Corer Par ea heer oat CrP BER), TS TOOT arom, fades oa fox, FG aT HOS 80 ) | vo(Heading No.) er agai [- ATER CSTE Le Cane) | WT MOS I aeS Gin acefae, | ee 35,95, | TOT aT ariie acapfices wet (Com (¥99%.b0.30 | SEBS fer Teqe flan, aE |__ ete) __ | Rent we) WR.0d CHER ar fers, Widen @ Procra aa eacia toa corare, | 82.30 7G | 685,07, c8TS eins <9 srerSha ety (ereaa CTA BIG) W2.39 | ¥Asd.eroo [Ene Wo 6 CayRT Neto (STeras CHATS @ ¥IDs,99.00 | fF-BT aw) ¥2d3.98.00 WAdD.BR0o 1239.89.00 ¥2d9.8.00 BPR, EH, SAD, aa, PICT, sida, BR.99 HT | SRo,oF,cove | gate, ey, sre, area, OTe, CoN, TR, LTR, TASB, ter, Fibs, fier ae {| _ paeteh arie argefte ¢ wir set w9.03 ey | aa area PT] oe i 35,05, TS Wo,0% ae [cae Pers, Corea feremm, bac frm aR | _| 890,991, cat | Recor fre ¥o.00 at (GR) are Ra RG; TH A cas] | | 86s care | ere w9.08 Fea SRI) SPAT (88.08 Cafe aa Hy ATES) oe 28,87, C15 | ¥B.08 a Other footwear with outer soles and uppers «&6,4,caTs | of rubber or plastics. ¥8.00 | AR Footwear with outer soles of rubber, @35,.0%,ce1s | plastics, leather or composition leather and . _—....._{uppers ofleather, | 8.08 eH Footwear with outer soles of rubber, | 930,471,016 | plastics, leather or composition leather and [uppers of textile materials, Other footwear. 88 P20 Be Be se Be‘Praetat (Heading No.) © 84.08 | © Wr.0& ~ wy.0¢ vr.ob ¥B.20 “upd “yB.oy | ¥BO¥.30.0 ¥BO¥.20.50 aa AR 97, CRS sf ate ,25 28S (W703,2%.50 was) " ¥¥Oe,30.00, 85, LF, TS We A507, HS 035,95, TS Artificial flowers, foliage and fr parts thereof; articles made of artificial Granite, marble, t travertine and alabaster |" and other stone I felipe an Lanai seabed "gta | Tera seta wie Gud ESTA = oi BW ee aaa TARE SCI SIA HAT Ceramic building bricks, flooring blocks, | support or filler tiles and the Roofing tiles, chimney-pots, cowls,|_ chimney liners, architectural ormaments and “| Ceramic pipes, conduits, guttering and pipe ee wpe Praise oer ere ua Gana aaa wea craters Beer; wee Frais tert fate ex arene oi, co FAI, TREAD, ones te Crew Bort wre a ¢ xe x¢ 30 Ro de[Prana etl aera oriraoe Raat ak Sil (Heading No.)) APeat THE (Description of Goods) _ | See = _{%) [ _&) vess.00.00 [OM barr FRG ee POsd.bs.20 [SAAT Ae crate a facateEhe amt (orate, eiPert set cfreots fife BRR), IA VOM ves.v.2o | SHAT ASS rave aT Feat eoP amaam, | 3¢ _ |reaf ten © wea “wen | ReiSe crate a Pafetinc- ca wwe, felee!” Se 985,05,ce18 | FOataye OF FT ET ye. ge | vearnore | aces Cee HT IT (ead ceieEe] 30 rea Be) ) weQw.¢a.oo |e S1OH - ~ 50 [ ¥eR9.32.00 af ¥ERI.2d.00 Tabansie Gaara Sich afecaa fe engl DrPH AR Ra foe PRP ARETE, \ foe Crew a cibe cfrare ate TFT jw: ASS cate a obs facenfSEhe maior, a4 eat b@2a.d3.00 | aBs arate a Bene TH ARCafeT sews] Se “AS RIG) RTT Oat STIG Gwe ARIA tee TH, Gis CPrer a cafés cofeTe ae WHT TNR! ASS casive at ASS Ae | Berrrreraes Tarte crews faicoe BIeS cas ve.24 aR vers] so | veds.dowd |GMEE facoe MTS caw vega aR beay| ro Rye tens ery (SHIT UEMIStTS SIE(Heading No.) se | vese. AST TTS “weOd.23.30° beon.22.00 btor.29.30 | vean.09.b0 “WEOd.OR.b0 | ¥eOS.Od._2O “W@BB.20,00 b@88.82.00 "| 902.30.80 §90%,30,80, SE:8\ Conte) | | (0) test GaPa Gt e waa caidRATA, —F we a (eseription of Goods) BTS EA ‘Other electric conductors for a voltage not | 3 exceeding 1,000 V fitted with connectors Motor vehicles built- -up, “having a seating capacity not exceeding 15, including the driver Motor vehicles built-up, having al seating capacity not exceeding 15, including the driver ‘fobs me aR CATT GHbeaR, GHA! ‘SAPTAARS |G) Serre och fra eer (2) spee Rgrrig bra cals Fe Praia] S Dibra Ore ach Fay Seta Cosa GUMPE (ATI TES) ae wee, Se ea, aR Borate | (@) Piers seni seoy fifi ears] | se 300 Rove Pi sre (ware TEE) e[Raat aes] seen (Heading No.)) APTFHt CHS (ILS. Code) _ ‘feaet (Description of Goods) _& 2a¢o fii re __ 8000 Fiht ae 8000 Fat a BUA ( ~ ~@ fire « SNS Soo Fi whe RO (a) Fiesta IPE sro REIS R000 fa ree woe (Ohta wa aes FP es! (%) 300 oo | ac vo %908.93,92 %9OB.29.90 90B.99. 7408. Rd. 38 908.99.98 9408.25.90 7908,93.9¢ 74.0% | ¥80%,00.89 1 40¥,00,92 wass | wayd.so.sd | ways.so.ss | wADs.R0.99 © wapa.do.99 (8) Fae (Preafé) cata aM, caida aR, GO ear @ Sy mG ae (oR care RAB Fecale ire wel Frey Bea TEte)s | (@) caida S18} (2000 fH ae), faye | Frcafé) “(2 sear, faye (Preefe) went teat awe va waren fae wre cofer fran 2 fafereta errr se00 Fa one faferer BITTE s¢03 FAP ZRCw Qa¢o FR ores bere STE 29@> FAP BS 8000 Far Raa aTMHD co0d Bh aa Bo 2 Cale RAE wc fra/e een Vere OR bra Gite fae oc Rae eRe Vere ob Drs CBre FAME HAF Ce caida TRC @ 8¢ wo eto goo 0 sePrat et] Tere (Heading No.) Q) HAR 4.98 30,09 30,08 39.02 90.08 BY,08 de.oe dY.ob RSet TTS (HLS. Code) &) %999.30.29 B9S9.90.58 999,20.23 FADD.2O.DA 999,30,9> WAd9.90.28 1 9D3.90.0B VAdd.20.98 WAd9.20.25 1499.20.38 7932.00.00 7938.30.20 7ADB.BR.DO }008,39.00 3009.30.00 eH AB GFE BYO2.00,30 9.30.80 OOD.2O.BO B9O9,00.d0 | V0U,B0.20 {08.00.80 Hee ARB, TAS Wee ABH MASTS (S00¥.28.30 aes) as < (Description of Goods) wot 2 Cbre fae caida aie Creat Cea at frye) wale wart ¢ SA Acer (cofrontt HR) CDS HRTEM Tar HRs ornfae aeRO @ oATy MRcaCTA rea | frre crore Frames and. mountings for spectacles, goggles or the like Spectacles, goggles and the like. corrective protective or other frecreis @ Frees rte aay ieee ORI SI Sas hike cron aes smgS match weapon Sts Saray a pe.od Cite s8.08 aleSe aia Tae @ APTS WESTER ten ary (xpibe CRETE cae epaniige Manda CnetsigT ets) eo _@) (8) 80 eo R0 Ro Ro o¢ + doo 300 300 3 doo(Heading No.) arte TTR treat Tate (HLS. Code) merece Prat (Description of Goods) (%) ®.. "8909.00.30 “BO).20.9 30 | @. “\eaaitl, cam, Atm, TH ae aaa 48 SL eeprom ts Seats of a kind used for motorcycle @ | 00 3803,90.00 Swivel seats with variable height adjustment 803.Ud.00 803.¥>.00 8803.43.00 3809.98.00 Other seats, with wooden frames 28.00 wae £35, LA, CHS (2809.20.30 aa “p808.25.00 GBF, ATE (880@.80.30 9800.80.20 80.80.90 ‘80C.80.80 BB0C.¢o.30 80¢.40,00 ®B0¢.35.30 8B5, A, CHS “PC08.80.00 _| similar articles, of any m Mattresses of cellular rubber or plastics, whether or not covered searchlights and spotlights and parts thereof, not. elsewhere specified or included; illuminated signs, illuminated name-plates and the likc, having a permanently fixed light source, and parts thereof not elsewhere specified or included. “|Tricycles, scooters, pedal cars and similar wheeled toys; dolls’ carriages; dolls; other toys; reduced-size ("scale") models and _| similar recreational models, working or not |Playingcards __ ok [coer cad arine am eto PAT napkins and napkin liners for babies and @8 Lamps and lighting fittings including| “|Sanitary towels (pads) and tampons, |— ferreet NE FE AICS OAPTIR, CRE IS eae Oe BiH (%) Q) ® _ | OQ S001 $012 $023 S039 $001.00 $001.10 $001.20 $012.20 $023.10 $039.20 ROT S CICS 8 . 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(9) sere armiige o Cenine SEES eT sare ere Gora yenfehee 9% Rea are GAA HADI TCA aT ACA (3) Customs Act, 1969 (IV of 1969) eax oad etfs fates we orm ee (Customs duty) @ aT ae TafSCS Stet @ GATT SAT BT OTF Ss FHT oR TaSOS AOAC THM GS OiRIPETS eT TCA CHCA Sot-xTa (9) TF ATADTS SUCATA @ STATUS RECA (9) Ser ARCTIET wa MA, B_d (QED AAT QQ FR GTA) way ordi ets faftorena Sta yey ARCA SA CT UAT ae HBOS MIATA GIT Fat AA CHS OTT Hea i RE ARTE TRA ATS HHT AC CHA eeiat (3) aa Bh FIABTSE CCA 8 STRAT BALA (8) «3 stare Senate, Steta sere cate - () Fawtat creed eter wal, feo eras Bice enfeaca: AT (4) arena ay faces orem Sra ofaew onface | wo) Rich aE ate (o) ced peers Fe efoerr age steer Beonfine He vaca aes Vera wenfSiew 9% ees afar AMT TATer SCAT Sat wet (2) FAT ARTA Fa TRA, Sd} (dddd ACIS QQ Ae GRA) ear CHAT AAS Fafeeatertsy Alar MET CTE SH CT FAT AR THATS STAI GS SAA Fa] AH CZ ey wt oR wafers sfc qetea Me efow eee mee Genie Ae ATT ores CEM Ba-atat (9) oat Waly NAOT GTA @ OTATATAMT SECA (0) aS wert care, treet 6 aa wane wigs venMfere, HaeTET COTE areata war, fret parent Fig aifebre faire alae 1 (8) e% stata Sommerer, Bete stere CaTe— (@) Fae CCD eer wal, Plea ectaT sare fae: AT (a) areas ar facet So BTA shaw enfac 1 + (@) a8 Mata corer faeta Te offers Fee TAT, sede (ddde WAT ae OTe) a care faetace pe face AT eyFET OTT weft» har 8 H85] [Customs Act, 1969 (Act IV of 1969) aa FIRST SCHEDULE «a efeaie] “FIRST SCHEDULE [Bangladesh Customs Tariff] (See section 18) (jaFEre yee)” etwei aaa at {orf wa, 2098 aa Met Cb BEAT] TT ' > NS, 2098 WAC tT Se AATAT VY ATHCAT ATF IHF Income-tax Ordinance. 1984 (Ord. No. XXXVI of 1984) 4 section 2(46) © Axenfte =feete (person) WaT ToT ORR Sea AAT Mt TO wes aco wiwaTte (wise seat), feq ate afer, sein =, aeons ox ote wat 98 gaa afer cram GHD wie Ste praca aia frrgat RECA, TAT wb are St () ger 2,20,000/- Brat fe aoe saa Gas --—- Dal (8) 7a8EF 0,00,000/- Dret ote cab Sarat Seta — 30% (81) %aeSt 8,00,000/- Bret he CHD ic Gers -- 30% (2) 143 ¢,00,000/- Bre rw GHB SHEA Bre — 20% (8) %848f 90,00,000/- bret rte cad ara Sa- 20% (5) WahHB catd seas Gera ---. _- 0% wea aS ice x, RT SAAIST OR UE FH SI ONS TIO TAIT SHS! wit St er 2,9¢,000/- Bret efoatl sale Fas OAT Fier eBce 9,¢0,000/- Bret Uae CHES GHG SME TAHTSIS FAS ATT Fiat ert 8,00,000/- Bret: sway Me ee, apa ca A me wR am ATS Trae BH BREA aren aR | remo ga (Ore) | Si eetranm cera SeHS eATG] 9,000,00 | ca Sree cory es wae | 3,000,090 ; ‘samy anTaTe Sale TN | 3,000.00 | orAS MS Aiea A, HIN SaaTST Uh WH TAS wae (less developed arca) a Hace ey Bye eee (Ieast developed area) Wales car ya at gta ficas mies ma or be afta freee wari Germs fonfere aces, oral aa folk Be gy 41 gia fg eBcw Bye orcas Uota eaktte ura ares coeTe are ofan, WaT: feaae CSA SA (3) Gorm ie qendt Sermon afer oer Se ome Gat anAT qdest seta Seon ARTS YT | WHTEA CIs 20% om wee, far 20% oe sifee ATK (a) aor Re we Ces af Come Se oad Se ao dae) aertaa. Serena ears ery | STRCAT 30%; RCM OS HLH BV areht 1. oF ee “sc eu BAY Lee (least developed area)” a “we BFS sere: (less developed area)” @% Income-tax Ordinance, 1984 (Ord. No. XXXVI of 1984) 44 section 45 44 sub-section (2A) 44 clause (b) “<2 clause (c) ag fam. sepia aw age tgs aaa er SAS eater (least developed arca) #1 Sxw seteT (less developed area) | eR Teal, gree ager aa CT Hey SaHTOT TRC CFA Income-tax Ordinance. 1984 (Ord. No. XXXVI of 1984) saarat vedi ea (at the maximum rate) wre erations za Qo) “ca ceumnitte cafaree fier arent ofS CR Cote Row ay fefeTES al e% (a) fee carlt Bree wife fae fiat colt Brerg wfew ae 20% (8) fot cant Drata wiftra cx cor wince Seis -- RxO% 1 weSBT AO caret Provisional Collection of Taxes Act, 1931 (Act No. XVI of 1934), aust Be Act Vert VEhe, oa section 3 Ww emg FaACTAT Waa aE fect SESS TT ©, 8, Cr, Ch, Lo, Wd, w2, YO, O8 6 Le Tatoo Fagen Faure ater, anened, aizerce anieer oat WHEAT @ ercarers we coe et | QI oF carta afacePrcs Ee Act a section 4(1) ae fran cea a8 fevers PERG HE ©, 8, Ce, Cd, ¥o, YS, BY, WO, US GUE OF faa ofareT eieT war | - AIH GT Bows o arrpratre fea a8 Facars Goes Ba 2098 The» ETE wifes ee onl eeree cay oe firme sat oar ofeorr Side AeA TAT | facets GeTTaIced Dard fafey feereaa araTt HOTT RIE | eae wy oe WPAS-2090/98-©ETF—33,300 FW, 2038 }