[Published in the Bangladesh Gazette, Extraordinary, dated the 4th June, 1984.]
GOVERNMENT OF THE PEOPLE'S REPUBLIC OF BANGLADESH
MINISTRY OF LAW AND JUSTICE
 Dhaka, the 4th June, 1984

NOTIFICATION
No. 511-Pub.-The following Ordinance made by the
President of the People's Republic of Bangladesh, on the 3rd June, 1984, is hereby published for general information :-

THE INCOME TAX ORDINANCE, 1984

Ordinance No. XXXVI of 1984

AN

ORDINANCE
to consolidate and amend the law relating to income tax

 WHEREAS it is expedient to consolidate and amend the law relating to income tax; Now, THEREFORE, in pursuance of the Proclamation of the 24th March, 1982, and in exercise of all powers enabling him in this behalf, the President is pleased to make and promulgate the following Ordinance :-

SI. No.
Chapter
Subject
1
Chapter I
PRELIMINARY
2
Chapter II ADMINISTRATION
3
Chapter III TAXES APPELLATE TRIBUNAL
4
Chapter IV CHARGE OF INCOME TAX
5
Chapter V
COMPUTATION OF INCOME
6
Chapter VI EXEMPTIONS AND ALLOWANCES
7
Chapter VII PAYMENT OF TAX BEFORE ASSESSMENT
8
Chapter VIII RETURN AND STATEMENT
9
Chapter IX ASSESSMENT
10
Chapter X
LIABILITY IN SPECIAL CASES
11
CHAPTER XI
SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX
12
CHAPTER XIA
TRANSFER PRICING
13
CHAPTER XII
REQUIREMENT OF FURNISHING CERTAIN INFORMATION
14
CHAPTER XIII
REGISTRATION OF FIRMS
15
CHAPTER XIV
POWERS OF INCOME TAX AUTHORITIES
16
CHAPTER XV
IMPOSITION OF PENALTY
17
CHAPTER XVI
RECOVERY OF TAX
18
CHAPTER XVII
DOUBLE TAXATION RELIEF
19
CHAPTER XVIII
REFUNDS
20
CHAPTER XVIIIA
SETTLEMENT OF CASES
21
Chapter XVIIIB
ALTERNATIVE DISPUTE RESOLUTION
22
CHAPTER XIX
APPEAL AND REFERENCE
23
CHAPTER XX
PROTECTION OF INFORMATION
24
CHAPTER XXI
OFFENCES AND PROSECUTION
25
CHAPTER XXII
MISCELLANEOUS
26
CHAPTER XXIII
RULES AND REPEAL
27
THE FIRST SCHEDULE
(PART A)
APPROVED SUPERANNUATION FUND OR PENSION FUND
28
THE FIRST SCHEDULE
(PART B)
RECOGNISED PROVIDENT FUNDS
29
THE FIRST SCHEDULE
(PART C)
APPROVED GRATUITY FUND
30
THE SECOND SCHEDULE
RATES OF INCOME TAX IN CERTAIN SPECIAL CASES
31
THE THIRD SCHEDULE
COMPUTATION OF DEPRECIATION ALLOWANCE 1 [ANDAMORTIZATION]
32
THE FOURTH SCHEDULE
COMPUTATION OF THE PROFITS AND GAINS OF INSURANCE BUSINESS
33
THE FIFTH SCHEDULE
(PART A)
COMPUTATION OF THE PROFITS OR GAINS FROM THE EXPLORATION AND PRODUCTION OF PETROLEUM AND THE DETERMINATION OF THE TAX THEREON
34
THE FIFTH SCHEDULE
(PART B)
COMPUTATION OF PROFITS AND GAINS FROM THE
EXPLORATION AND EXTRACTION OF MINERAL DEPOSITS (OTHER THAN OIL AND OIL GAS) IN
BANGLADESH

35
THE SIXTH SCHEDULE
(PART A)
EXCLUSIONS FROM TOTAL INCOME
36
THE SIXTH SCHEDULE
(PART B)
EXEMPTIONS AND ALLOWANCES [FOR ASSESSEES BEING RESIDENT AND NON-RESIDENT BANGLADESHI]
37
THE SEVENTH SCHEDULE
COMPUTATION OF RELIEF FROM INCOME TAX BY WAY OF CREDIT IN RESPECT OF FOREIGN TAX
38
THE EIGHTH SCHEDULE
Deductions or Collections of tax at source
39