These details are to be furnished in the prescribed form known as return of income. In this ordinance, unless there is anything repugnant in the subject or context 1 accumulated profits in relation to distribution or payment of a dividend, include. Whereas it is expedient to consolidate and amend the law relating to income tax. Deputy commissioner of taxes taxes circle018 salary. Whereas it is expedient to consolidate and amend the law relating to income tax and super tax for the purpose hereinafter appearing. The certificate to be furnished as required under section 76 of the ordinance in.
Information technology enabled services ites means digital content development and management, animation both 2d and 3d, geographic information services gis, it support and software. Finance act 2017 nbr national board of revenue, bangladesh. Income tax manual part 1 national board of revenue. Provided that the person shall file income tax return in accordance with the provisions of section 75 2c of the ordinance. By fifteenth day of july next following the income year or, where the fifteenth day of july falls before the expiry of six months from the end of the income year, before the expiry of such six months. Easily share your publications and get them in front of issuus. Gm, avi, i bs 227avbbavqki2015 income tax ordinance, 1984 ordinance no. Gm, avi, i, bs 26avbbavqki2020 income tax ordinance, 1984 ordinance no. Government of pakistan revenue division federal board of revenue islamabad, the 6th september, 20 notification. The incometax ordinance, 1984 subject first to carrying forward of the loss, if any, under section 38, the allowances or the part thereof to which effect has not been given shall be added to the amount of the. Application of time extension for return submission section 75 6 of the income tax ordinance, 1984 xxxvi of 1984 applicants copy 01 name of the assessee 02 address 03 tin 04 circle 05 taxes zone 06 applied extension upto dd mm yyyy 07 reasons for time extension 08 signature and date name signature to be signed by the person who. Manual, parti the income tax ordinance, 1984 updated by. Vide section 75 5 of the income tax ordinance, 1984 every income tax return has to be submitted on or before tax day as specified in sub section. Ordinance xxxi of 1979 30th june, 1979 an ordinance to consolidate and amend the law relating to income.
Now, therefore, in pursuance of the proclamation of the 24th march, 1982. Statement under section 75 2di and section 80 of the income tax ordinance, 1984 xxxvi of 1984 regarding particulars of life style name of the assessee. Failure to file return of income under section 75 is liable to a penalty under section 124. Income tax ordinance 1984 amended up to july 2018 slideshare. For the purpose of making the collection of tax from exporters under section 53 1 of the ordinance, the bank through which the exporters receive payment on account of export of goods shall collect an amount at the rate 2 onefourth of one per cent. Application of time extension for return submission section 75 6 of the income tax ordinance, 1984 xxxvi of 1984 office copy 01 name of the assessee 02 address 03 tin 04 circle 05 taxes zone 06 applied extension upto dd mm yyyy 07 reasons for time extension 08 signature and date name signature to be signed by the person who will. Income tax ordinance with a mandate to improve the management of withholding taxes so as to exploit the true potential.
Instructions to fill up the return form instructions. Section 75 2 of the ordinance a for company taxpayers. The board shall give its decision on an application made under clause d of sub section 3 within forty five days from the date of receipt of the. In this part, you can gain knowledge about the various provisions relating to return of income. Issuu is a digital publishing platform that makes it simple to publish magazines, catalogs, newspapers, books, and more online. Xxxvi of 1984 section 184a taxpayers identification number section 75 sub section 1 clause e. Income tax ordinance, 1984 by icsb bangladesh issuu. As per provision of section 75 of income tax ordinance, 1984, person mentioned in there are required to file income tax return for every income year within the tax day. Government of the peoples republic of bangladesh national board of revenue taxes wing income tax manual part 1 the income tax ordinance, 1984 xxxvi of 1984 as amended up to july, 2014 i. Incometax ordinance, 1984 page 24 incometax shall be charged at the rates specified in the second schedule in respect of i a nonresident person, not being a company. Gm, avi, i bs 229avbbavqki2015 income tax ordinance, 1984 ordinance no.
Companies ordinance, 1984 xlvii of 1984 or trust of any. Particulars of salaries basic salary including arrear or advance allowances and benefits paid in cash value of benefit not paid in. Pdf relevant provisions of income tax ordinance 1984 affecting. Signature charitable donations admissible for straight deduction. New section 75, 75a and 75aa replacing existing section 75, section 75a.
In this ordinance, unless there is anything repugnant in the subject or context, 1. Gm, avi, i, b s3 92 avb b avq ki 2 01 9 income tax ordinance, 1984 ordinance no. Pdf on jun 8, 2006, shaheen chowdhury and others published. Income tax rules, 2002 and the companies ordinance 1984. Section 7580 of ito 1984 submission of income tax return and. Besides, in order to streamline the mechanism of deduction and collection of tax by the. Return of income it is mandatory for every taxpayer to communicate the details of his income to the income tax department. The incometax ordinance, 1984 metropolitan chamber of. Income under section 75 of the income tax ordinance, 1984. Note on maternity leave pay tax deduction section 11 of the maternity protection act, ch. Gm, avi, i bs 2 26avbbavqki2 015 income tax ordinance, 1984 ordinance no. Application of time extension for return submission. Notwithstanding the repeal, the income tax act,1922 xi of 1922, and the rules made thereunder, shall continue to apply, as if that act had not been repealed,to any income of, or relatable to, any period prior to the commencement of this ordinance.
Now, therefore, in pursuance of the proclamation of the 24th march, 1982, and in. Section 75 80 of ito 1984 submission of income tax return and. Gm, avi, i bs 2 99avbbavqki2 015 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. An ordinance to consolidate and amend the law relating to incometax.
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