| 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. |