THE INCOME TAX RULES, 1984

Dhaka, the 14th January, 1985


GOVERNMENT OF THE PEOPLE'S REPUBLIC OF BANGLADESH
NATIONAL BOARD OF REVENUE


No. S.R.O. 39-L/85. -
In exercise of the powers conferred by section 185 of the Income Tax Ordinance, 1984 (XXXVI of 1984), read with sub-section (4) of that section, the National Board of Revenue is pleased to make the following rules, namely:-



TABLE OF CONTENTS

Rule No. Section Subject
1. Rule 1. Short title
2. Rule 2. Definitions
3. Rule 3. Omitted by S.R.O No. 185-Law/97, dt 04/08/1997
4. Rule 4. Omitted by S.R.O No. 185-Law/97, dt 04/08/1997
5. Rule 5. Omitted by S.R.O No. 185-Law/97, dt 04/08/1997
6. Rule 6. Omitted by S.R.O No. 185-Law/97, dt 04/08/1997
7. Rule 7. Omitted by S.R.O No. 185-Law/97, dt 04/08/1997
8. Rule 8. Maintenance of accounts by doctors, legal practitioners, etc.

Rule 8A. Maintenance of account in a bank by the owner of house property
9. Rule 9. Rate of exchange
10. Rule 10. Particulars to be furnished on interest on securities by a person other than the Government
11. Rule 11. Form for application for a certificate to deduct tax at a lesser rate, etc.

Rule 11A. Form of certificate under section 53A(3) of the Ordinance.
12. Rule 12. Particulars to be furnished by persons making deductions at source.
13. Rule 13. Time limit for payment of tax deducted at source.
14. Rule 14. Manner of payment of tax deducted at source.
15. Rule 15. Omitted by S.R.O No. 154-Law/93, dt 03/08/1993
16. Rule 16. Deduction of tax from payment to contractors, etc.
17. Rule 17. Omitted by S.R.O No. 192-Law/Income Tax/2015, dt 30/06/2015

Rule 17A. Collection of tax from importers.

Rule 17B. Ins. by S.R.O No. 233-Law/88, dt 18/07/1988 and omitted by S.R.O No. 251-Law/Income Tax/2012, dt 01/07/2012

Rule 17BB. Ins. by S.R.O No. 203-Law/Income Tax/2008, dt 30/06/2008 and omitted by S.R.O No. 251-Law/Income Tax/2012, dt 01/07/2012

Rule 17C. Collection of tax from income derived on account of account of export of manpower.

Rule 17D. Collection of tax on sale prices of goods or property sold by public auction.

Rule 17E. Omitted by S.R.O No. 239-Law/Income Tax/2011, dt 06/07/2011

Rule 17F. Omitted by S.R.O No. 170-Law/Income Tax/2001, dt 28/06/2001

Rule 17G. Rules 17G inserted by S.R.O No. 271-Law/89, dt 23/07/1989, Subsequently omitted by S.R.O No. 151-Law/95, dt 28/05/1995

Rule 17H. Deduction of tax on interest on saving deposits, fixed deposits and term deposits.

Rule 17I. Omitted by S.R.O No. 232-Law/Income Tax/2011, dt 05/07/2011

Rule 17II. Collection of tax on transfer of property.

Rule 17J. Omitted by S.R.O No. 176-Law/99, dt 01/07/1999
18. Rule 18. Issuance of certificate to the person from whom tax has been deducted.

Rule 18A. Certificate of deduction of tax under section 50(1B).
19. Rule 19. Company to furnish a statement regarding payment of dividend.
20. Rule 20. Statement regarding payment of interest other than interest on securities.
21. Rule 21. Statement of deduction of tax under the head “Salaries” where such deduction is not made by or on behalf of the Government
22. Rule 22. Commissioner’s power to permit employer to deduct tax under the head “Salaries” in lump sum every month and submit yearly statement.
23. Rule 23. Persons responsible for making payments under the head “Salaries”.
24. Rule 24. Return of income.

Rule 24A. Return of withholding tax.
25. Rule 25. Statement of Assets and Liabilities.

Rule 25A. Statement of individual regarding particulars of life style.

Rule 25AA. Declaration under section 19A for Special tax treatment.

Rule 25AAA. Statement of assets and liabilities for individual having income from salary

Rule 25AAAA. Statement of assets and liabilities for individual having income not exceeding taka three lakh from business or profession.
26. Rule 26. Notice of demand.
27. Rule 27. Form of appeal to the Appellate Joint Commissioner.

Rule 27A. Form of appeal to the Commissioner (Appeals).
28. Rule 28. Form of appeal to the Appellate Tribunal.
29. Rule 29. Form of application for reference to high Court Division.
30. Rule 30. Determination of income from business when such income is also partially agricultural.

Rule 30A. Determination of income from transfer of export quota of garments
31. Rule 31. Computation of income derived from the sale of tea.
32. Rule 32. Computation of income derived from the sale of rubber
33. Rule 33. Valuation of perquisites, allowances benefits.

Rule 33A. House rent allowances receivable in cash.

Rule 33B. Rent free accommodation.

Rule 33C. Conveyance allowance receivable in cash with no conveyance facility.

Rule 33D. Conveyance provided for personal or private use.

Rule 33E. Additional conveyance allowance.

Rule 33F. Omitted by S.R.O. Law-No.200/2000, dt: 03/07/2000

Rule 33G. Free or concessional passage for travel abroad or within Bangladesh.

Rule 33H. Entertainment allowance.

Rule 33I. Medical expenses.

Rule 33J. Other benefits.
34. Rule 34. Computation of income of a person residing outside Bangladesh.
35. Rule 35. Computation of income from transactions with non- residents
36. Rule 36. Application for refund
37. Rule 37. Recognition of association of accountants, registration of income tax practitioners, etc., by the Board.

Rule 37A. Form for publishing list of highest taxpayers.
38. Rule 38. Subs. by S.R.O. Law-No.179/Income Tax/2002, dt: 03/07/2002 and subsequently omitted by S.R.O. Law-No.203/Income Tax/2008, dt: 30/06/2008

Rule 38A. Ins. by S.R.O. Law-No.174/92, dt: 01/07/1992, and Subsequently omitted by S.R.O. Law-No.141/98, dt: 02/07/1998

Rule 38B. Procedure for spot assessment.
39. Rule 39. Computation of Income of contractor, etc., of an oil company residing out of Bangladesh.
40. Rule 40. Form of application for accelerated depreciation.

Rule 40A. Form of application for accelerated depreciation allowance under paragraph 7A(2)(a) of the Third Schedule to the Ordinance.
41. Rule 41. Particulars for depreciation allowance.
42. Rule 42. Purchase of capital asset by Government.
43. Rule 43. Application for recognition of a provident fund.
44. Rule 44. Date of recognition of a provident fund.
45. Rule 45. Form of appeal.
46. Rule 46. Preparation and maintenance of provident fund accounts. etc.
47. Rule 47. Furnishing of an abstract of the provident fund account of an employee.
48. Rule 48. Particulars of accounts of employee participating in provident fund.
49. Rule 49. Investment of contributions.
50. Rule 50. Withdrawal from the provident fund.
51. Rule 51. Repayment of withdrawals, etc.
52. Rule 52. Interest on repayment of withdrawals and mode of recovery.
53. Rule 53. Withdrawal at the time of leave preparatory to retirement.
54. Rule 54. Supply of certified copy of accounts maintained outside Bangladesh.
55. Rule 55. Limitation on contribution by a shareholder who is an employee.
56. Rule 56. Effect of assignment or charge upon his beneficial interest in a recognised provident fund.
57. Rule 57. Effect of withdrawal of recognition.
58. Rule 58. Restrictions as respects contributions, etc. by the employers.

Rule 58A. Application for approval of a gratuity fund.

Rule 58B. Return, statements, etc., that may be required to be furnished.

Rule 58C. Limits on contribution by the employer.

Rule 58D. Investment or deposit moneys of a gratuity fund.

Rule 58E. Treatment of consideration in lieu of assignment, etc. of beneficial interest.

Rule 58F. Circumstances in which approval may be withdrawn.
59. Rule 59. Form of application for seeking exemption from tax to be made by a company.

Rule 59A. Form of application to be made by a company for exemption from tax under section 46B of the Ordinance.

Rule 59AA. Form of application to be made by a physical infrastructure facility for exemption from tax under section 46C of the Ordinance.

Rule 59B. Form of application of tax exemption for foreign technician.
60. Rule 60. Rule omitted by S.R.O. Law-No.151/95, dt: 28/08/1995

Rule 60A. Rule omitted by S.R.O. Law-No.151/95, dt: 28/08/1995

Rule 60B. Rule omitted by S.R.O. Law-No.151/95, dt: 28/08/1995
61. Rule 61. Form of tax clearance and exemption certificate, etc.
62. Rule 62. Production of certificate of tax clearance, etc. 1 [before any officer of immigration or customs].

Rule 62A. Form of certificate under section 53AA.
63. Rule 63. Exemption from production of tax clearance certificate.
64. Rule 64. Omitted by S.R.O. Law-No.151/95, dt: 28/08/1995

Rule 64A. Form of certificate.

Rule 64B. [Twelve-digit] Tax payer’s Identification Number.

Rule 64C. Tax collection account number.
65. Rule 65. Amount or rate for allowance of entertainment expense.

Rule 65A. Allowance in respect of expenditure on foreign travels for holidaying and recreation.

Rule 65B. Ins. by S.R.O No. 318-L/85, dt. 04/07/1985 subsequently omitted from the date of insertion vide S.R.O. No. 32A -L/86, dt 30/07/1986

Rule 65C. Rate of allowances in respect of expenditure on distribution of free samples
66. Rule 66. Ins by S.R.O no- 200- Law/2000, dt 03/07/2000
67. Rule 67. Search and Seizure.
68. Rule 68. Modes of recovery of taxes.
69. Rule 69. Appeal from Order by Tax Recovery Officer.
70. Rule 70. Determination of arm’s length price under section 107C
71. Rule 71. Factors to be considered in judging comparability.
72. Rule 72. Most appropriate method.
73. Rule 73. Information and documents to be kept and maintained under section 107E.
74. Rule 74. Subs by S.R.O no- 192- Law/Income Tax/2015, dt 30/06/2015
75. Rule 75. Form of report to be furnished under section 107F.