Important Change Income Tax Budget 2019 20 অর্থবিলে আয়কর এর পরিবর্তন সমূহ

Important Change Income Tax Budget 2019 20

বাজেট ২০১৯-২০ সালের বাজেট প্রকাশ করা হয়েছে, এছাড়া অর্থ বিল ২০১৯-২০ প্রকাশ করা হয়েছে।

নিম্নে আয়কর এর গুরুত্বপূর্ণ পরিবর্তন গুলো নিম্নে দেওয়া হল

আয়কর এর হার গত বছরের ন্যায় অপরিবতীত থাকবে

নিম্নে ২০১৯-২০ আয়কর বর্ষের জন্য আয়কর হার গুলো নিম্নে দেওয়া হল:

Important Change Income Tax Budget 2019 20

2nd pages

3rd paged

4th pages

5th

সারচার্জ এর হার নতুন করবর্ষে

এছাড়া “19BBBBB. Special tax treatment in respect of investment in residential building, apartment, or land.–

(1) Notwithstanding anything contained in this Ordinance, source of any sum invested by any person, in the construction or purchase of any residential building or apartment, or in the purchase of any land shall be deemed to have been explained if the assessee pays, before the assessment for the relevant assessment year in which the investment is completed, tax at the following rate –

(a) for building, apartment or land situated in the area of Gulshan Model Town, Banani, Baridhara, Motijheel Commercial Area and Dilkusha Commercial Area of Dhaka-

(i) taka four thousand per square meter in the case of a building or apartment the plinth area of which does not exceed two hundred square meter;

(ii) taka five thousand per square meter in the case of a building or apartment the plinth area of which exceeds two hundred square meter;

(iii) taka fifteen thousand per square meter in the case of land;

(b) for building or apartment or land situated in the area of Dhanmandi Residential Area, Defence Officers Housing Society (DOHS), Mahakhali, Lalmatia Housing Society, Uttara Model Town, Bashundhara Residential Area, Dhaka Cantonment, Kawran Bazar, Bijaynagar, Segunbagicha, Nikunja of Dhaka, and Panchlaish, Khulshi, Agrabad and Nasirabad Area of Chattogram-

(i) taka three thousand per square meter in the case of a building or apartment the plinth area of which does not exceed two hundred square meter;

(ii) taka three thousand and five hundred per square meter in the case of a building or apartment the plinth area of which exceeds two hundred square meter;

(iii) taka ten thousand per square meter in the case of land;

(c) for building or apartment or land situated in the area of any City Corporation other than areas mentioned in clauses (a) or (b)-

(i) taka eight hundred per square meter in the case of a building or apartment the plinth area of which does not exceed one hundred and twenty square meter;

(ii) taka one thousand per square meter in the case of a building or apartment the plinth area of which exceeds one hundred and twenty square meter but does not exceed two hundred square meter;

(iii) taka one thousand and five hundred per square meter in the case of a building or apartment the plinth area of which exceeds two hundred square meter;

(iv) taka five thousand per square meter in the case of land;

(d) for building or apartment or land situated in the area of a Paurasabha of any district headquarters-

(i) taka three hundred per square meter in the case of a building or apartment the plinth area of which does not exceed one hundred and twenty square meter;

(ii) taka five hundred per square meter in the case of a building or apartment the plinth area of which exceeds one hundred and twenty square meter but does not exceed two hundred square meter;

(iii) taka seven hundred per square meter in the case of a building or apartment the plinth area of which exceeds two hundred square meter;

(iv) taka one thousand per square meter in the case of land;

(e) for building or apartment or land situated in the area other than the areas mentioned in clauses (a) to (d)-

(i) taka two hundred per square meter in the case of building or apartment the plinth area of which does not exceed one hundred and twenty square meter;

(ii) taka three hundred per square meter in the case of building or apartment the plinth area of which exceeds one hundred and twenty square meter but does not exceed two hundred square meter;

(iii) taka five hundred per square meter in the case of a building or apartment the plinth area of which exceeds two hundred square meter;

(iv) taka five hundred per square meter in the case of land;

(2) The rate of tax mentioned in sub-section (1) shall be twenty per cent higher in case where the assessee already owns a building or apartment in any City Corporation before such investment is completed; or the assessee makes such investment in two or more buildings or apartments or land.

(3) The rate of tax mentioned in sub-section (1) shall be one hundred per cent higher in case, where-

(a) a notice under section 93 has been issued before submission of such return of income for the reason that any income, asset or expenditure has been concealed or any income or a part thereof has escaped assessment;

(b) a notice under clause (f) of section 113 has been issued before submission of such return of income;

(4) The provision of this section shall not apply where the source of such investment, made by the assessee for the purchase or construction of such residential building or apartment or land, is-

(a) derived from any criminal activities under any other law for the time being in force; or

(b) not derived from any legitimate source.”।

এছাড়া সেকশান ৪৪ এর উপধারা ২ এর খ এর ছক পরির্তন নিম্নরূপ

52F. Collection of tax from brick manufacturers.-

Any person responsible for issuing or renewal of permission for the manufacture of bricks shall not issue or renew such permission unless the application for issuance or renewal of such permission is accompanied by a tax clearance certificate of the preceding assessment year along with the receipt of the tax verified by the Deputy Commissioner of Taxes at the following rates:
(a) taka forty five thousand for one section brick field;
(b) taka seventy thousand for one and half section brick field;
(c) taka ninety thousand for two section brick field;
(d) taka one lakh and fifty thousand for brick field producing bricks through automatic machine

বাড়ী ভাড়ার উপর অগ্রীম আয়কর কর্তন সংক্রান্ত

53A. Deduction at source from house property.-

(1) Where any specified person is a tenant in respect of a house property or hotel accommodation, the tenant shall deduct tax from the rent of such house property or hotel accommodation at the rate of five per cent at the time of payment of such rent.

Explanation.- For the purpose of this section, "rent" means any payment, by whatever name called, under any lease, tenancy or any other agreement or arrangement for the use of any house property or hotel accommodation including any furniture, fittings and the land appurtenant thereto.

(2) Where, after the assessment made for the relevant year, it is found that no tax was payable by the owner of the house property or the amount of tax deducted is in excess of the amount payable, the amount deducted shall be refunded,-

(a) if no tax was payable, in full; or

(b) if the amount deducted is in excess of the amount payable, to the extent of the excess deduction to the owner of the house property.

(3) Where the Deputy Commissioner of Taxes, on an application made in this behalf, gives a certificate in the prescribed form to an owner of house property that, to the best of his belief, the owner is not likely to have any assessable income during the year or the income is otherwise exempted from payment of income tax under any provision of this Ordinance, payment referred to in sub-section (1) shall be made without any deduction until the certificate is cancelled.

(4) In this section-

(a) “specified person” shall have the same meaning as in clause (a) of sub-section (2) of section 52;

(b) “payment” shall have the same meaning as in clause (d) of sub-section (2) of section 52.”।

53J. Deduction at source from rental value of vacant land or plant or machinery.-

(1) Where any payment is to be made by a specified person to a resident on account of renting or using any vacant land or plant or machinery, shall deduct tax at the rate of five per cent from the whole amount of the payment at the time of making such payment to the payee.

(2) In this section-

(a) “specified person” shall have the same meaning as in clause (a) of sub-section (2) of section 52;

(b) “payment” shall have the same meaning as in clause (d) of sub-section (2) of section 52.”।

Changed of U/S 82C

e-TIN জন্য প্রয়োজনীয় নোট

“184CC. Requirement of mentioning twelve-digit Taxpayer’s Identification Number in certain documents.-

Notwithstanding anything contained in any other law for the time being in force where any document relating to the transfer of land, building or apartment situated within a city corporation, or cantonment board, or a paurashava of a district headquarters, deed value of which exceeds taka one lakh and

required to be registered under the Registration Act, 1908 (XVI of 1908), such document shall contain twelve-digit Taxpayer’s Identification Number of both the seller and the purchaser.”।