Withholding Tax

Updated (Finance Act 2016)
Part Eleven: Table of Withholding Tax
Sl. Item Section/ Rate of deduction/ Deducting Authority Remarks

No. Rule collection
1 Salary (Including 50 Average rate; Every employer; TDS required to be
Government deposited to
Salary) [However, the [Employer will not deduct respective zone. In
commissioner has the tax at source or will case of Govt.
power to permit deduct tax at a lower employee, it will be
employer to deduct lump rate/amount in case an deducted from his
sum every month instead employee can produce a own pay bill.
of actual average (Rule- certificate issued by the
22)] DCT to do so.]
Government salary 50(1A) Average rate Govt. Accounts Office or Respective
(including 50(1B) Government official government accounts
remuneration of 50(B) acting as Drawing and officer shall issue a
M.P) Disbursing Officer (DDO) tax deduction
or making or signing a certificate in
bill for himself or for any prescribed form
other official within 30 day of July
subordinate to him to following the
draw salary from the financial year
Government or any
authority
2 Discount on 50A Maximum rate Any person responsible
Bangladesh Bank for making such payment
Bill
3 Interest on 51 5% (at upfront system) Any person responsible TDS will not be
securities on interest receivable at for issuing such security applicable for on
(including maturity. treasury bill/bond
debenture)
In case of securities
based on Islamic
principal, 5% on profit at
the time of payment or
credit, whichever is
earlier
4(a) Contract (82C) Section:5 If base amount Nil Govt. organization Applicable on base
2/ Tk. 2,00,000 Project having govt. amount- base amount
Rule16 involvement means
If base amount > 1%
Joint venture or 1. contract value, or
Tk
consortium 2. bill/invoice value,
Tk. 5,00,000
Company or
If base amount > 2% A co-operative bank 3. Payment
Tk A co-operative Whichever is higher
Tk. 10,00,000 society
The rate of deduction
If base amount > 3% A financial institution
is 50% higher if the
Tk. 10,00,000 but NGO
payee does not have
Tk. 25,00,000 School, College,
Md. Ibne Nayeem Hasan, ibnenayeem@gmail.com

Mohammad Ahsanullah, mahsanullah@outlook.com
Page 79 of 178
If base amount > 4% Institute or University 12-digit e-TIN.

Tk. 25,00,000 but Hospital, clinic or
Tk. 1,00,00,000 diagnostic center
If base amount > 5% Trust or Fund
Tk. 1,00,00,000 Firm
Tk. Public-private
5,00,00,000 partnership
If base amount > 6% Foreign contractor
Tk. 5,00,00,000 Any artificial
Tk. judiciary person not
10,00,00,000 mentioned above
If base amount > 7%
Tk. 10,00,00,000
4(b) In case of payment Section:5 If base amount is 3%
for (82C)- 2/Rule less than Tk.
- Supply of goods 16 20,00,000
- Manufacturer, If base amount > 4%
process or Tk. 20,00,000 but
conversion Tk. 1,00,00,000
- Printing, If base amount > 5%
packaging or Tk. 1,00,00,000
binding
4(c) a. Oil supplied by Section 0.60% if payment
oil marketing 52 read exceeds Tk. 2,00,000
company with
b. Oil supplied by Rule 16 1%
dealer or agent of
oil marketing
company
(excluding petrol
pump station)
c. Oil supplied by 3%
oil refinery
d. Gas supplied by 3%
Gas transmission
company or gas
supplied by gas
distribution
company Not (82
C)
5 Royalty 50A Rate of deduction is 10%
Franchise fee if the base amount does
License not exceed Tk. 25 Lakh
Brand name Rate of deduction is 12%
Patent if the base amount
Invention exceed Tk. 25 Lakh
Formula
Process
Method
Design
Pattern
Know-how

Page 80 of 178
Copy right
Trade mark
Trade name
Literary, musical
or artistic
composition
Survey
Study
Forecast
Estimate
Customer list
Any other
intangibles
Indenting 52AA Up to Tk. 25 lakh-6% Applicable on base
6 commission Above Tk. 25 lakh-8% amount- base amount
Private container 52AA Up to Tk. 25 lakh-6% means
7 port or dockyard Above Tk. 25 lakh-8% 4. contract value, or
service 5. bill/invoice value,
Motor garage or 52AA Up to Tk. 25 lakh-6% or
8 workshop Above Tk. 25 lakh-8% 6. Payment
Whichever is higher
Shipping agency 52AA Up to Tk. 25 lakh-6%
9 commission Above Tk. 25 lakh-8% The rate of deduction
10 Private security 52AA is 50% higher if the
service provider -On commission payee does not have
Cleaning service Up to Tk. 25 lakh-10% 12-digit e-TIN.
Collection and Above Tk. 25 lakh-1.2%
recovery agency Deducting authority
Event -On gross receipts will not deduct tax at
management Up to Tk. 25 lakh-1.5% source or will deduct
Supply of Above Tk. 25 lakh-2% tax at a lower rate/
manpower amount in case party
Catering service produces a certificate
issued by the DCT to
do so.
11 Advisory or 52AA Base amount-

consultancy
services Up to Tk. 25 lakh-10%
Professional or Above Tk. 25 lakh-12%
technical
services
Credit rating
agency
Meeting fees,
training fees or
honorarium
Mobile network
operator,
technical
support service
provider or
service delivery

Page 81 of 178
agents engaged
in mobile
banking
operations
Product
processing
charge
Stevedoring/
berth operation
commission
Any other
service which is
not mentioned
in Chapter VII
of this
Ordinance and
is not a service
provided by any
bank, insurance
or financial
institutions
12 Transport Provider 52AA Base amount-

Up to Tk. 25 lakh-3%
Above Tk. 25 lakh-4%
13 C&F Agency 52AAA At the rate of 10% Commissioner of customs

commission (82C)
14 Hand-made 52B 10% on banderole Post office
Cigarette
15 Compensation paid 52C 2% of the deed value at Government or Local
against land city corporation, Authority
acquisition (82C) paurashava and
cantonment board area
1% of the deed value in
other area
16 Interest on savings 52D 5% Bank
certificate (82C) 4. Not applicable on Post office
National Savings
development bond, Bureau
US dollar investment
bond, Euro premium
bond, Euro
investment bond,
Pound sterling
premium bond and
Pound sterling
investment bond
5. Not applicable on
certificate if
cumulative

Page 82 of 178
investment during the

year does not exceed
Tk. 5,00,000
6. TDS at the rate of
5% will also be
applicable on interest
on savings instrument
purchased by any
fund
17 52DD At the rate of 5% Person responsible for Newly inserted
participation fund making such payment through FA 2016
18 Brick field (at the 52F Tk. 45,000 for one D.C. Office
time of issuing section
permission or Tk. 75,000 for one and
renewal of half section
permission) Tk. 90,000 for two
section
Tk. 1,50,000 for
automatic brickfield
19 L/C commission 52I At the rate of 5% on the Any person responsible
amount of such for opening letter of credit
commission (LC)
20 Travel Agency 52JJ 0.30% on the total value Airlines For the purpose of
Commission (82C) of the tickets or any computation of value
charge for carrying cargo of tickets or charge,
(excluding embarkation any payment made in
fees, travel tax, flight respect of any
safety insurance, security embarkation fees,
tax and airport tax) travel tax, flight
+ safety insurance,
TDS on incentive bonus, security tax and
performance bonus or airport tax shall be
any other benefit called deducted from such
by whatever name, paid value or charge.
in relation to sale of such
tickets or bill for
carrying cargo by air,
will have to be
calculated applying a
formula
(A/B)*C
Where,
A=Incentive bonus
B=Commission/discount
C=0.30%
21 Any payment to 52T At the rate of 5% Life insurance company However, TDS will
life insurance not be applicable in
policy holder in case of death of such
excess of total policyholder.
premium
22 Local L/C 52U At the rate of 3% Bank or financial Not applicable on
On total proceeds institution rice, wheat, potato,

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exceeding Tk. 5,00,000 onion, garlic, peas,

chick peas, lentils,
ginger, turmeric,
dried chilies, pulses,
maize, coarse flour,
flour, salt, edible oil,
sugar, black pepper,
cinnamon,
cardamom, clove,
date, cassia leaf,
computer or
computer accessories,
jute, cotton, yarn and
all kinds of fruits.
23 Revenue sharing or 52V At the rate of 10% Mobile phone company
any license fee or
any other fees or
charges paid by
mobile phone
company to
regulatory any
authority
24 Trade license 52K Tk. 500 for Dhaka and City Corporation and
renewal Chittagong City paurashava
Corporation
Tk. 300 for other city
corporations and
paurashava at district
headquarters
Tk. 100 for other
paurashava
25 Freight forward 52M At the rate of 15% Person responsible for
agency commission making such payment
26 Import (82C) Section: - At the rate of 5% The Commissioner of
(But AIT on raw 53 & - But at the rate of 2% Customs
material import is Rule- on petroleum oil, raw
not 82C) 17A skin, M.S. rod and
mobile phone set
- Also for water vessels
and other floating
structures for breaking
up the rate is Tk. 800
per Ton
27 Service charge on 52Q At the rate of 10% Bank
services provided
by a resident to any
foreign person
28 International 52R At the rate of 1.5% Tax to deducted from
Gateway Service IGW by Bank
on International At the rate of 7.5% Tax to be deducted from
phone call (82C) ICX by IGW
29 House rent Section: At the rate of 5% Govt. organization However, the DCT
53A & Corporation has power to issue
Page 84 of 178
Rule- NGO TDS-certificate to the

17B Company owner of the house
Bank (including co- property against
operative bank) application based on
University genuine grounds.
Medical/ Dental/ [Section 53(3)]
Engineering college
Any school and
college
Any hospital, clinic
or diagnostic center
30 Shipping business 53AA 5% of total freight The Commissioner of Prescribed form in
of a resident (82C) received/receivable Customs rule 62(A)
inside or outside
Bangladesh (However, if service
rendered between 2
or more foreign
countries then the
rate is 3%)
31 Man power export 53B/ 17C 10% on per head service Bureau of Manpower
(82C) charge
32 Rent of conference 52P 5% NGO
hall and convention Company
center University
Medical/ Dental/
Engineering colleges
33 Export (82C) 53BB & Jute export at the rate of The bank through which
53BBBB 0.60% (as per SRO no export proceed of an
207 date 29 June 2016) exporter is received
Other than Jute export at
the rate of 0.70% (as per
SRO no 258 date 10
August 2016)
34 Share trading 53BBB 0.10% on the value of CEO of a stock exchange
house (82C) shares, debentures,
mutual funds (except
bonds) or securities
transacted by a member
of a stock exchange at
the time of payment for
such transaction
35 On sale of price of 53C & 5% of the sales price Govt. organization However, in case of
goods or property 17D Corporation auction tea the rate is
sold by public Company (including 1%
auction (82C) private limited
company)
Insurance
Courier business of 53CCC 15% on the amount of Any company registered
a non-resident service charge accrued
36 working as a local agent
of a non-resident courier
company shall deduct or

Page 85 of 178
collect tax in advance.

37 Performing in a 53D 10% of the amount paid Any person responsible Not applicable if total
film, drama, or payable for making part or full payment does not
advertisement or payment for purchasing/ exceed Tk. 10,000
any TV or radio performing in a film,
program or drama, advertisement or
purchasing a film, any television or radio
drama or TV or program
radio program
38 Signing money, 53P At the rate of 15% on the Real estate developer
subsistence money sum so paid at the time company
or house rent paid of payment
by real estate
developer company
to land owner
39 Rental power 52N At the rate of 6% on the Bangladesh Power
(82C) amount paid to rental Development Board at the
power company time of making payment
to any rental power
company on account of
purchase of rental power
40 Salary of foreign 52(O) 5% of such salary at the Diamond cutting industry This is not applicable
technician serving time of making payment if the foreign
in any diamond or giving credit technician is
cutting industry whichever is earlier appointed after 30
(82C) June 2010
41 Export cash 53DDD At the rate of 3% on the Any person (Bank)
subsidy (82C) amount so payable responsible for paying
any amount on account
export cash subsidy to an
exporter
42 Distributorship 53E (1) At the rate of 10% on Any person being a Any corporation,
Commission, discount, commission, corporation, body or body or authority
discount or fees authority makes any payment
promotional charges or by way of
any other payment called commission, or fees
by whatever name or allows any
discount or deale
53E (2) If any company (except promotional charges
oil marketing company) or commission or any
sells its products to its other payment called
distributor at a price by whatever name for
lower than the retail distribution or
price fixed by the marketing of goods,
company, then at the rate shall deduct or collect
at the time of
price*6%) credit of such
commission, or fees
or at the time of
payment thereof,
whichever is earlier
43 53EE At the rate of 10% on Bank If bank pays any
agent (Final commission, charges or commission out of
Page 86 of 178
settlement 82(C) remuneration so paid the proceeds of

effective from 1 export to any person
July 2015-2016) who is an agent or
representative of the
foreign buyer of
exported goods.
44 Bank interest 53F & At the rate of 10% on the Bank & Financial
17H amount so received as Institution
interest
The rate will be 15% if

the deposit holder holds
deposit more than Tk. 1
lakh but does not possess
a 12-digit TIN.
The rate will be 10% on

bank interest received by
public University, MPO
enlisted educational
institution, ICAB,
ICMAB and ICSB
though they have no TIN
and will be considered as
final settlement under
82(C)
At the rate of 5% on
interest of any fund
45 Real Estate 53FF Tk. 1,600 or Tk. 1,500 or Registration Authority
Business (82C) Tk. 1,000 or Tk. 700 or
Tk. 300 per square meter
for residential building
or apartment depending
on the area
Tk. 6,500 or Tk. 5,000 or
Tk. 3,500 or Tk. 2,500 or
Tk. 1,200 per square
meter for commercial
space depending on the
area
Land developer 53FF At the rate of 5% of the
(82C) deed value of land at any
area of Dhaka, Gazipur,
Narayanganj,
Munshiganj, Narsingdi,
Manikganj and
Chittagong District.
At the rate of 2% of the

deed value in other
district
46 Insurance 53G At the rate of 5% Insurance Company
commission paid to [At the time of payment
Page 87 of 178
agent of insurance or at the time of credit -

company (82C) whichever is earlier]
47 Surveyor of 53GG At the rate of 15% General Insurance
General Insurance [At the time of payment] Company
(82C)
SL. Item Section/ Rate of deduction/ collection Deducting

No. Rule Authority
48 (i) Sale of land 53H/ Schedule-A (for land or land and building in commercial Sub-Registrar
or land and 17(II) area or areas)
building Gulshan, Banani, Motijheel, Dilkhusha, North South Road,
(commercial Motijheel Expansion areas and Mohakhali of Dhaka
area) At the rate of 4% of the deed value or Tk. 10,80,000
per katha (1.65 decimal)-higher one
Kawran Bazar of Dhaka and Uttara, Sonargaon Janapath,
Shahbag, Panthapath, Banglamotor, Kakrail of Dhaka
At the rate of 4% of the deed value or Tk. 6,00,000
- Narayanganj, Banga Bondhu Avenue, Badda, Sayedabad,
Postogola and Gandaria of Dhaka.
- Agrabad and CDA Avenue of Chittagong.
Nababpur and Fulbaria of Dhaka
For building/apartment/flat/structure/floor space situated on
the land:
In addition to tax applicable for land mentioned
above, an additional tax at Tk. 600 per square meter or
4% of the deed value of such building, apartment, flat,
structure, and floor space-higher one.
48 (ii) Sale of land 53H/ Schedule-B (for land or land and building in other area or Sub-Registrar
or land and 17(II) areas)
building
(other than - Uttara (Sector 1-9), Khilgaon rehabilitation area (beside 100
mentioned at feet road), Azimpur, Rajarbagh rehabilitation area (beside
Schedule A) biswa road), Baridhara DOHS, Bashundhara (block A-G),
Niketon of Dhaka.
- Agrabad, Halishohor, Panchlaish, Nasirabad, Mehedibag of
Chittagong.
At the rate of 4% of the deed value or Tk. 90,000 per
katha (1.65 decimal)-higher one
Gulshan, Banani, Baridhara, Nababpur and Fulbaria of
Dhaka.
Dhanmondi, Green Road (from road 3 to 8 of Dhanmondi
residential area) of Dhaka.

Page 88 of 178

- Kakrial, Sagunbagicha, Bijoynagar, Green road, Eskaton,
Elephant Road, Fakirapool, Arambagh, Mogbazar, (within
100 feet of main road), Tejgaon industrial area, Sher-e-
banglanagar administrative area, Agargaon administrative
area, Lalmatia, Mohakhali DOHS, Cantonment of Dhaka
- Khulshi of Chittagong.
Kakrial, Sagunbagicha, Bijoynagar, Green road, Eskaton,
Elephant road area (outside 100 feet of main road) of Dhaka.
Uttara (Sector 10 to 14), Nikunj (north and south), Badda
rehabilitation area, Gandaria rehabilitation area, Shympur
rehabilitation area, IG bagan rehabilitation area, Tongi
industrial area of Dhaka.
Shympur industrial area, Postogola industrial area and Jurain
industrial area of Dhaka.
Khilgaon rehabilitation area (beside less than 100 feet road),
Rajarbagh rehabilitation area (beside 40 feet and internal
road) of Dhaka.
Goran (beside 40 feet road) and HazaribaghTanary Area of
Dhaka.
For building/apartment/flat/structure/floor space:
In addition to tax applicable for land mentioned
above, an additional tax at Tk. 600 per square meter
or 4% of the deed value of such building/apartment/
flat/structure/floor space-higher one.
48 (iii) Sale of land 53H/ Schedule-C Sub-Registrar

or land and 17(II)
building Within the jurisdiction of RAJUK and Chittagong
(other than Development Authority (CDA) except areas in schedule A
mentioned at and B;
Schedule A A the rate of 4% of the deed value
and B) Within the jurisdiction of Gazipur, Narayanganj, Munshiganj,
Manikganj and Narsingdi, Dhaka and Chittagong districts
(excluding RAJUK and CDA), and within any City
Corporation (excluding Dhaka South City Corporation and
Dhaka North City Corporation);
A the rate of 3% of the deed value
Areas within the jurisdiction of a Pauroshava of any district

Page 89 of 178
headquarter;
At the rate of 3% of the deed value
Areas of any other Pauroshava;
Any other areas not specified in schedule A, B and C;
49 Registration 53HH At the rate of 4% of the lease amount of such property Sub-Registrar
of leasehold (Applicable for lease that has a tenure of more than 10 years)
property
50 Transfer of 53N At the rate of 15% on any profits or gains arising from the Principal officer
share of transfer of share of a shareholder of stock exchange of DSE or CSE
shareholder
of stock
exchange
(82C)
51 Gain on sale SRO Company or firm 10% Company holding
of shares or No.196 Trading Right
securities Entitlement
traded in (TREC) of any
Stock stock exchange
Exchange on proportionate
(82C) average cost of
share including
fees, commission,
interest on loan
(before closing of
a financial year)
52 Interest on 53I At the rate of 10% on the amount of such interest and at the Any person
Post Office time of credit to the account of the payee or at the time of responsible for
Savings Bank actual payment, whichever is earlier paying the
Account interest to the
payee
53 Rental value 53J At the rate of 5% on the rental value so paid or credited to the Government
of vacant land account of the payee organization
or plant and Corporation
machinery NGO
Company
Bank (including
co-operative
bank)
Insurance
University
Medical/
Dental/
Engineering
colleges
54 Direct 53K Shall deduct tax in advance at the rate of 4% on such amount Government
advertisement at time of making payment organization
to newspaper, Corporation
magazine or NGO
private TV Company
channel or Bank (including

Page 90 of 178
private radio co-operative

station or any bank)
web site Insurance
(including University
airtime Medical/
purchase of Dental/
private Engineering
television colleges
channel,
private radio
station or
such web
site)
55 Soft drinks 52S At the rate of 4% on the value of such soft drinks and mineral The Security
(including water determined by the VAT Authority Printing
mineral or Corporation
bottled water)
56 Capital gain 53M At the rate of 5% on the amount of gain arising from such DSE and CSE
from transfer transfer
of shares by
sponsor
shareholders
and directors
of listed
companies
(82C)
57 Dividend 54 For Individual with 12 digit TIN at the rate of 10% on the Principal office of
amount of such divided a company
If there is no 12-digit TIN, then at the rate of 15% on the
amount of such dividend
(For both resident and non-resident Bangladeshi)
Company at the rate of 20% on the amount of such
divided
58 Lottery (82C) 55 At the time of making such payment at the rate of 20% on Person
such amount responsible for
such payment
Ordinance No. XXXVI of 1984 in section 56:
Subject to the provisions of sub-section (2), Government or any person responsible for making payment to a non-
resident of any amount which constitutes income of such non-resident chargeable to tax under this Ordinance shall,
unless such person is himself liable to pay tax thereon as agent, at the time of making such payment, deduct tax on the
amount so payable at the rate, specified below:
Serial Description of Payment Rate of

No. deduction
1 Advisory or consultancy service 20%
2 Pre-shipment inspection service 20%
3 Professional service, technical services fee, technical know-how fee or technical 20%
assistance fee
4 Architecture, interior design or landscape design, fashion design or process design 20%

Page 91 of 178
5 Certification, rating etc. 20%

6 Charge or rent for satellite, airtime or frequency, rent for channel broadcast 20%
7 Legal service 20%
8 Management service including event management 20%
9 Commission 20%
10 Royalty, license fee or payment related to intangibles 20%
11 Interest 20%
12 Advertisement broadcasting 20%
13 Advertisement making 15%
14 Air transport or water transport 7.5%
15 Contractor or sub-contractor of manufacturing, process or conversion, civil work, 7.5%
construction, engineering or works of similar nature
16 Supplier 7.5%
17 Capital gain 15%
18 Insurance premium 10%
19 Rental of machinery, equipment etc. 15%
20 Dividend-
(a) company 20%
(b) any other person, not being a company- 30%
21 Artist, singer or player 30%
22 Salary or remuneration 30%
23 Exploration or drilling in petroleum operations 5.25%
24 Survey for oil or gas exploration 5.25%
25 Any service for making connectivity between oil or gas field and its export point 5.25%
26 Any payment against any services not mentioned above 20%
27 Any other payments 30%
[Amended by FA 2016]
However, where the Board, on an application made in this behalf, gives a certificate in writing that the person
rendering such services is otherwise exempted from tax under any provision of this Ordinance, the payment referred
to in this section shall be made without any deduction or with deduction at a lesser rate for that income year. [Amended
FA 2016]
Time limit for payment:
All sums deducted or collected during the month of July to May, shall be deposited to the credit of the
government within 2 weeks from the end of the month of deduction or collection.
In case of deduction or collection made in any day from the 1st to the 20th day of June of a year; within 7 days
from the date in which the deduction or collection was made.
In case of deduction or collection made in any other dates of the month of June of a year, the next following day
in which the deduction or collection was made.
Where the deduction or collection was made in the last two working days of the month of June of a year, the
payment shall be made to the credit of the Government on the same day on which the deduction or collection was
made. (Rule 13)
Deduction from salary may be deposited quarterly with prior permission (section 59 and Rule d13)
Deducting authority will have to issue certificate of TDS within 2 weeks of the months following the month of
deduction or within such time as it is convenient in the form prescribed by the NBR at Rule 18.
Consequence of non-compliance:

Page 92 of 178
The deducting authority will be deemed to be an assesse in default and shall be personally liable to pay the taxes
[section 57(1)].
Additional 2% per month is also to be paid [section 57(2)].
It may be treated as an offence which is punishable with imprisonment for a term up to 1 year with or without
fine if deduction authority fails to deduct/collect tax without reasonable cause [section 164(a)].
Expenditure will be treated as income for non deduction/collection of tax at source [section30].
When a person issues a TDS certificate without actual TDS, he shall be personally liable to pay the amount
[section 57A].
Withholding tax return:
Every company or co-operative society or NGO shall have to file withholding tax return to the concerned DCT
at every 6 months interval in the form prescribed at Rule 24A accompanied by copy of treasury challan as a
proof of TDS.
The 1st return by 31 January and the 2nd return by 31 July. DCT may extend maximum of 15-day time to submit
such withholding tax return.
DCT can conduct audit after taking approval from the board but no such return shall be selected for audit after
expiry of 4 years from the end of the year in which the return was filed [section 75AA]
Withholding tax return form: return form at a glance
1. Name of the person

2. Type of the person
3. TIN
4. TCAN
5. Circle and tax zone
6. Deduction/collection period
7. Address, phone number and fax number, email, web address
8. Main business
9. Particulars of tax deducted/collected
10. Verification (Rule 24A)

Page 93 of 178

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Updated (Finance Act 2016)

Part Eleven: Table of Withholding Tax

Sl. Item Section/ Rate of deduction/ Deducting Authority Remarks

Md. Ibne Nayeem Hasan, ibnenayeem@gmail.com

If base amount > 4% Institute or University 12-digit e-TIN.

Md. Ibne Nayeem Hasan, ibnenayeem@gmail.com

11 Advisory or 52AA Base amount-

Md. Ibne Nayeem Hasan, ibnenayeem@gmail.com

12 Transport Provider 52AA Base amount-

13 C&F Agency 52AAA At the rate of 10% Commissioner of customs

Md. Ibne Nayeem Hasan, ibnenayeem@gmail.com

investment during the

Md. Ibne Nayeem Hasan, ibnenayeem@gmail.com

exceeding Tk. 5,00,000 onion, garlic, peas,

Rule- NGO TDS-certificate to the

Md. Ibne Nayeem Hasan, ibnenayeem@gmail.com

collect tax in advance.

settlement 82(C) remuneration so paid the proceeds of

The rate will be 15% if

The rate will be 10% on

At the rate of 2% of the

agent of insurance or at the time of credit -

SL. Item Section/ Rate of deduction/ collection Deducting

Md. Ibne Nayeem Hasan, ibnenayeem@gmail.com

At the rate of 4% of the deed value or Tk. 2,40,000

48 (iii) Sale of land 53H/ Schedule-C Sub-Registrar

Md. Ibne Nayeem Hasan, ibnenayeem@gmail.com

Md. Ibne Nayeem Hasan, ibnenayeem@gmail.com

private radio co-operative

Ordinance No. XXXVI of 1984 in section 56:

Serial Description of Payment Rate of

Md. Ibne Nayeem Hasan, ibnenayeem@gmail.com

5 Certification, rating etc. 20%

Time limit for payment:

Md. Ibne Nayeem Hasan, ibnenayeem@gmail.com

Withholding tax return:

Withholding tax return form: return form at a glance

1. Name of the person

Md. Ibne Nayeem Hasan, ibnenayeem@gmail.com

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