THE INCOME TAX ORDINANCE, 1984. ( PART 1 )

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 :-

CHAPTER-I

PRELIMINARY

  1. Short title and commencement. – (1) This Ordinance may be called the Income Tax Ordinance, 1984.
  • It shall come into force on the first day of July, 1984.

2.Definitions.- In this Ordinance, unless there is anything repugnant in the subject or context, –

(1) “Agricultural income” means –

  • Any income derived from any land in Bangladesh and used for agricultural purposes –
  • by means of agriculture; or
  • by the performance of any process ordinarily employed by a cultivator to render marketable the produce of such land; or
  • by the sale of the produce of the land raised by the cultivator in respect of which no process, other than that to render the produce marketable, has been performed; or
  • by granting a right to any person to use the land for any period; or
  • any income derived from any building which –
  • is occupied by the cultivator of any such land as is referred to in sub-clause (a) in which any process is carried on to render marketable any such produce as aforesaid;
  • is on, or in the immediate vicinity of such land; and
  • is required by the cultivator as the dwelling house or store-house or other out-house by reason of his connection with such land;

(2) “amalgamation”, in relation to companies, means the merger of one or more companies with another company, or the merger of two or more companies to form one company (the company or companies which so merged being referred to as the amalgamating company or companies and the company with which they merge or which is formed as a result of the merger as the amalgamated company) in such a manner that by virtue of , and for reasons attributable to the merger,-

  • all the property of the amalgamating company or companies immediately before the merger, becomes the property of the amalgamated company;
  • all the liabilities of the amalgamating company or companies immediately before the merger, become the liabilities of the amalgamated company; and
  • the shareholders holding not less than nine-tenths in value of the shares in the amalgamating company or companies (other than shares already held therein immediately before the merger by, or by a nominee for, the amalgamated company or its subsidiary) become shareholders of the amalgamated company;
  • “annual value” shall be deemed to be –
  • in relation to any property let out, –
  • the sum for which property might reasonably be expected to let from year to year [1] [2] [and any amount received by letting out furniture, fixture, fittings etc; or]
  • where the annual rent in respect thereof is in excess of the sum referred to in paragraph (i), the amount of the annual rent;

2[(b)***]

  • “Appellate Joint Commissioner” means a person appointed to be an Appellate Joint Commissioner of Taxes under section 3 ‘[and includes 2[an Appellate Additional Commissioner of Taxes] [3] [4] [5] [6][and also a person appointed to hold current charge of an Appellate Joint Commissioner of Taxes];
  • “Appellate Tribunal” means the Taxes Appellate Tribunal established under section ”;

4[(5A) “Approved gratuity fund” means a gratuity fund which has been and continues to be approved by the Board in accordance with the provisions of Part C of the First Schedule;]

  • “Approved superannuation fund [7][or a pension fund]” means a superannuation fund 5[or a pension fund] which has been and continues to be approved by the Board in accordance with the provisions of Part A of the First Schedule;
  • “Assessee”, means a person by whom any tax or other sum of money is payable under this Ordinance, and includes –
  • every person in respect of whom any proceeding under this Ordinance has been taken for the assessment of his income or the income of any other person in respect of which he is assessable, or of the amount of refund due to him or to such other person;
  • every person who is required to file a return under section 75, section 89 or section 91;
  • every person who desires to be assessed and submits his return of income under this Ordinance; and
  • every person who is deemed to be an Assessee, or an Assessee in default, under any provision of this Ordinance;
  • “assessment”, with its grammatical variations and cognate expressions, includes re-assessment and additional or further assessment;
  • “assessment year” means the period of twelve months commencing on the first day of July every year; and includes any such period which is deemed, under the provisions of this Ordinance, to be assessment year in respect of any income for any period;
  • “Assistant Commissioner of Taxes” means a person appointed to be an Assistant Commissioner of Taxes under section 3;
  • “Bangladeshi company” means a company formed and registered under the Companies Act, 1913 (VII of 1913) ‘[or CKNbtbt ABb, 1998 (1998 mbi 18 bs ABb) and includes a body corporate] established or constituted by or under any law for the time being in force in Bangladesh having in either case its registered office in Bangladesh;
  • “Banking company” has the same meaning as in 2[ertSK CKNbtbt ABb, 1991 (1991 mbi 18 bs ABb)], and includes a body corporate established or constituted by or under any law for the time being in force which transacts the business of banking in Bangladesh;
  • “Board” means the National Board of Revenue constituted under the National Board of Revenue Order, 1972 (P.O. No. 76 of 1972);
  • “business” includes any trade, commerce or manufacture or any adventure or concern in the nature of trade, commerce or manufacture;
  • “capital asset” means property of any kind held by an Assessee, whether or not connected with his business or profession, but does not include-
  • any stock-in-trade (not being stocks and shares), consumable stores or raw materials held for the purposes of his business or profession; [8] [9] [10][and]
  • personal effects, that is to say, movable property (including wearing apparel, jewellery, furniture, fixture, equipment and vehicles), which are held exclusively for personal use by, and are not used for purposes of the business or profession of the Assessee or any member of his family dependent on him; [11][***]

1[(c)***]

  • “charitable purpose” includes relief of the poor, education, medical relief and the advancement of any object of general public utility;
  • “chartered accountant” means a chartered accountant as defined in the Bangladesh Chartered Accountants Order, 1973 (P.O. No. 2 of 1973);
  • “child”, in relation to any individual, includes a step-child and an adopted child of that individual;

2[(19) “Commissioner” means a person appointed to be a Commissioner of Taxes or Commissioner (Large Tax Payer Unit) under section 3, or a person appointed to hold current charge of a Commissioner of Taxes or Commissioner (Large Tax Payer Unit)];

3[(19A) “Commissioner (Appeals) means a person appointed to be a 4[Commissioner of Taxes (Appeals) under section 3 and includes a person appointed to hold current charge of a Commissioner of Taxes (Appeals)] [12] [13] [14] [15]

1[(19B)***]

  • “Company” means a company as defined in 2[the Companies Act, 1913 (VII of 1913) or CKMlbt ABb, 1998 (1998 mbi 18 bs ABb),] and includes-
  • a body corporate established or constituted by or under any law for the time being in force;
  • any nationalized banking or other financial institution, insurance body and industrial or business enterprise;

3[(bb) an association or combination of persons, called by whatever name, if any of such persons is a company as defined in 4[the Companies Act, 1913 (VII of 1913) or wTAtbt ABb, 1998 (1998 mbi 18 bs ABb);]

(bbb) any association or body incorporated by or under the laws of a country outside Bangladesh; and];

  • any foreign association or body, 5[not incorporated by or under any law], which the Board may, by general or special order, declare to be a company for the purposes of this Ordinance;
  • “co-operative society” means a co-operative society registered under 6[mgetq mAZ ABb, 2oo1 (2001 mbi 87 bs ABb) (Co-operative Societies Act, 2001)(Act No. 47 of 2001)], or under any other law for the time being in force governing the registration of co-operative societies;
  • “cost and management accountant” means a cost and management accountant as defined in the Cost and Management Accountants Ordinance, 1977 (LIII of 1977);

Ins. by F.A. 1999 and subsequently omitted by F.A. 2003

Subs. for ” the Companies Act. 1913 (VII of 1913)” by F.A. 1995

Ins. sub-clause (bb) and (bbb) by F.A. 1991

Subs. for “the Companies Act.1913(VII of 1913)” by F.A. 1995

Subs. for the words “whether incorporated or not” by F.A. 1991

Subs. by F.A. 2012

  • “Deputy Commissioner of Taxes” means a person appointed to be a Deputy Commissioner of Taxes under section 3, ‘[and includes a person appointed to be a Transfer Pricing Officer], an Assistant Commissioner of Taxes, an Extra Assistant Commissioner of Taxes and a Tax Recovery Officer;
  • “director” and ” manager” in relation to a company have the meanings assigned to them in 2[the Companies Act, 1913 (VII of 1913) or CKWlbt ABb, 1998 (1998 mbi 18 bS AtBb)];

3[(25) “Director-General of Inspection” means a person appointed to be a Director-General of Inspection (Taxes) under section 3, and except for the purpose of section 117, includes a person appointed for the purpose of this Ordinance to be an Additional Director-General of Inspection (Taxes), a Deputy Director-General of Inspection (Taxes), or an Assistant Director- General of Inspection (Taxes);]

4[(25A). “Director General (Training)” means a person appointed to be Director General(Training);]

5[(25AA) “Director General, Central Intelligence Cell” means a person appointed to be Director General, Central Intelligence Cell 6[or 7[any Director, Central Intelligence Cell or any Joint Director, Central Intelligence Cell or Deputy Director, Central Intelligence Cell or Assistant Director, Central Intelligence Cell] authorized by him];]

  • “dividend” includes-
  • any distribution by a company of accumulated profits, whether capitalized or not, if such distribution entails the release by the company to its shareholders of all or any part of its assets or reserves;
  • any distribution by a company, to the extent to which the company possesses accumulated profits, whether capitalized or not, to its shareholders of debentures, debenture-stock or deposit certificates in any form, whether with or without interest;

Subs. by F.A. 2012

Subs. for “the Companies Act.1913(VII of 1913)” by F.A. 1995

Subs. by F.A. 1991 and again subs. by F.A. 1993

Ins. by F.A. 2003

Ins. by F.A. 2004

Ins. by F.A. 2007

Subs. by F.A. 2012

  • any distribution made to the shareholders of a company on its liquidation to the extent to which the distribution is attributable to the accumulated profits of the company immediately before its liquidation, whether capitalized or not;
  • any distribution by a company to its shareholders on the reduction of its capital, to the extent to which the company possesses accumulated profits, whether such accumulated profits have been capitalized or not;

‘[(dd) any profit remitted outside Bangladesh by a company not incorporated in Bangladesh under Wt^btbl AtBb, 1998 (1998 mbi 18 bs ABb);]

  • any payment by a private company of any sum (whether as representing a part of the assets of the company or otherwise) by way of advance or loan to a shareholder or any payment by any such company on behalf, or for the individual benefit, of any such shareholder, to the extent to which the company, in either case, possesses accumulated profit; but does not include-
  • a distribution made in accordance with sub-clause (c) or sub-clause (d) in respect of any share including preference share for full cash consideration, or redemption of debentures or debenture-stock, where the holder of the share or debenture is not entitled in the event of liquidation to participate in the surplus assets;
  • any advance or loan made to a shareholder in the ordinary course of its business, where the lending of money is a substantial part of the business of the company;
  • any dividend paid by a company which is set off by the company against the whole or any part of any sum previously paid by it and treated as dividend within the meaning of sub- clause(e) to the extent to which it is so set off; [16]
  1. Manual, Part-1

1 [(iiia) any bonus share issued by a company;]

2[(iv)***]

Explanation-The expression ” accumulated profits”,-

  • wherever it occurs in this clause, includes any reserve made up wholly or partly of any allowance, deduction or exemption admissible under this Ordinance or under the Income tax Act, 1922(XI of 1922), but does not include capital gains arising before the first day of April, 1946, or after the thirty-first day of March, 1949, and before the eighth day of June, 1963.
  • as used in sub-clauses (a), (b) and (d), includes all profits of the company up to the date of such distribution; and
  • as used in sub – clause (c), includes all profits of the company up to the date of its liquidation;
  • “employer” includes a former employer;
  • “employee”, in relation to a company, includes the managing director, or any other director or other person, who irrespective of his designation, performs, any duties or functions in connection with the management of the affairs of the company;
  • “Extra Assistant Commissioner of Taxes” means a person appointed to be an Extra Assistant Commissioner of Taxes under section 3 [17][and includes a person appointed to hold current charge of an Extra Assistant Commissioner of Taxes];

4[(30) “fair market value” means, in relation to capital asset-

(a) the price which such asset would ordinarily fetch on sale in the open market on the relevant day, and, where such price is not ascertainable, the price which the Deputy Commissioner of Taxes may, with the approval in writing of the Inspecting Joint Commissioner, determine;

(b) the residual value received from the lessee in case of an asset leased by a financial institution having license from the Bangladesh Bank on termination of lease agreement on maturity or otherwise subject to the condition that such residual value plus amount realized during the currency of the lease agreement towards the cost of the asset is not less than the cost of acquisition to the lessor financial institution;]

  • “fees for technical services” means any consideration (including any lump sum consideration) for the rendering of any managerial, technical or consultancy services (including the provision of services of technical or other personnel) but does not include consideration for any construction, assembly, mining or like project undertaken by the recipient, or consideration which would be income of the recipient classifiable under the head “Salaries”;

1[(31A) “financial institution” has the same meaning as assigned to it in CfZ&lb ABb, 1993 ( 1993 mbi 27 bs ABb) (Financial Institution Act, 1993) (Act No. 27 of 1993)]

  • “firm” has the same meaning as assigned to it in the Partnership Act, 1932 (IX of 1932);
  • “foreign company” means a company which is not a Bangladeshi company;
  • “income” includes-
  • any income, profits or gains, from whatever source derived, chargeable to tax under any provision of this Ordinance under any head specified in section 20;
  • any loss of such income, profits or gains;
  • the profits and gains of any business of insurance carried on by a mutual insurance association computed in accordance with paragraph 8 of the Fourth Schedule;
  • any sum deemed to be income, or any income accruing or arising or received, or deemed to accrue or arise or be received in Bangladesh under any provision of this Ordinance;

Inserted new clause (31A) by F.A. 2012

2[Provided that the amount representing the face value of any bonus share or the amount of any bonus declared, issued or paid by any company registered in Bangladesh under ZKAlbt ABb, 1998 (1998 mb 18 bs ABb) to its shareholders with a view to increase its paid-up share capital shall not be included as income of that share holder];

3[(35) “income year” means –

  • the period beginning with the date of setting up of a business and ending with the thirtieth day of June following the date of setting up of such business;
  • the period beginning with the date on which a source of income newly comes into existence and ending with the thirtieth day of June following the date on which such new source comes into existence;
  • the period beginning with the first day of July and ending with the date of discontinuance of the business or dissolution of the unincorporated body or liquidation of the company, as the case may be;
  • the period beginning with the first day of July and ending with the date of retirement or death of a participant of the unincorporated body;
  • the period immediately following the date of retirement, or death, of a participant of the unincorporated body and ending with the date of retirement, or death, of another participant or the thirtieth day of June following the date of the retirement, or death, as the case may be;
  • in the case of bank, insurance or financial institution the period of twelve months commencing from the first day of January of the relevant year; or
  • in any other case the period of twelve months commencing from the first day of July of the relevant year;]

(36) “Inspecting Joint Commissioner” means a person appointed to be an Inspecting Joint Commissioner of Taxes under section 3, 1[and includes 2[an Inspecting Additional Commissioner of Taxes] 3[and also a person appointed to hold current charge of an Inspecting Joint Commissioner of Taxes];

4[(37) “Inspector” means an Inspector of Taxes under section 3 and also includes a person appointed to hold charge of an Inspector of Taxes;]

  • “Interest” means interest payable in any manner in respect of any money borrowed or debt incurred (including a deposit, claim or other similar right or obligation) and includes any service fee or other charge in respect of the money borrowed or debt incurred or in respect of any credit facility which has not been utilized;
  • “legal representative” has the same meaning as assigned to it in section 2(11) of the Code of Civil Procedure, 1908 (Act V of 1908);

Ins. by F.O. 1986

Subs for “a Senior Inspecting Joint Commissioner of Taxes” by F.A. 1991 Ins. by F.A. 1999 Subs. by F.A. 2012

  • “market value”, in respect of agricultural produce, means –
  • where such produce is ordinarily sold in the market in its raw state or after application to it of any process employed by a cultivator to render it fit to be taken to the market, the value calculated according to the average price at which it has been sold during the year previous to that in which the income derived from such produce first becomes assessable; and
  • where such produce is not ordinarily sold in the market in its raw state, the aggregate of –
  • the expenses of cultivation;
  • the land development tax or rent paid for the lands in which it was grown; and
  • such amount as the Deputy Commissioner of Taxes finds, having regard to the circumstances of each case, to represent a reasonable rate of profit on the sale of the produce in question as agricultural produce;
  • “money borrowed” includes, in the case of a banking company, money received by way of deposit;
  • “non-resident” means a person who is not a resident;
  • “partner” has the same meaning as assigned to it in the Partnership Act, 1932 (IX of 1932), and includes a person who, being a minor, has been admitted to the benefits of partnership;
  • “partnership” has the same meaning as assigned to it in the Partnership Act, 1932 (IX of 1932);

1[(45) “perquisite” means-

(i) any payment made to an employee by an employer in the form of cash or in any other form excluding basic salary, festival bonus, incentive bonus not exceeding ten percent of disclosed profit of relevant income year, arrear salary, advance salary, leave encashment or leave fare assistance and over time, and [18]

(ii) any benefit, whether convertible into money or not, provided to an employee by an employer, called by whatever name, other than contribution to a recognized provident fund, approved pension fund, approved gratuity fund and approved superannuation fund;]

  • “person” includes an individual, a firm, an association of persons, a Hindu undivided family, a local authority, a company and every other artificial juridical person;
  • “prescribed” means prescribed by rules made under this Ordinance;
  • “principal officer”, used with reference to a local authority, a company, any other public body or any association of persons, includes-
  • managing director, manager, secretary, treasurer, agent or accountant (by whatever designation known), or any officer responsible for management of the affairs, or of the accounts, of the authority, company, body or association; and
  • any person connected with the management or the administration of the local authority, company, body or association upon whom the Deputy Commissioner of Taxes has served a notice of his intention to treat him as principal officer thereof ;
  • “profession” includes a vocation;
  • “profits in lieu of salary” includes-
  • the amount of compensation due to, or received by, an Assessee from his employer at, or in connection with, the termination of, or the modification of any terms and conditions relating to, his employment; and
  • any payment due to, or received by, an Assessee from a provident or other fund to the extent to which it does not consist of contributions by the Assessee and the interest on such contributions;
  • “public servant” has the same meaning as in section 21 of the Penal Code (Act XLV of 1860);
  • “recognized provident fund” means a provident fund which has been, and continues to be, recognized by the Commissioner in accordance with the provisions of Part B of the First Schedule;

1 [(53)***]

  • “relative”, in relation to an individual, means the husband, wife, brother, sister or any lineal ascendant or descendant of that individual;
  • “resident”, in respect of any income year, means –
  • an individual who has been in Bangladesh –
  • for a period of, or for periods amounting in all to, one hundred and eighty two days or more in that year; or
  • for a period of, or periods amounting in all to, ninety days or more in that year having previously been in Bangladesh for a period of, or periods amounting in all to, three hundred and sixty-five days or more during four years preceding that year;
  • a Hindu undivided family, firm or other association of persons, the control and management of whose affairs is situated wholly or partly in Bangladesh in that year; and
  • a Bangladeshi company or any other company the control and management of whose affairs is situated wholly in Bangladesh in that year;
  • “royalty” means consideration (including any lump sum consideration but excluding any consideration which is classifiable as income of the recipient under the head “Capital gains”) for –
  • transfer of all or any rights, including the granting of a license in respect of a patent, invention, model, design, secret process or formula, or trade mark or similar property;
  • the imparting of any information concerning the working of, or the use of, a patent, invention, model, design, secret process or formula, or trade mark or similar property;
  • the use of any patent, invention, model, design, secret process or formula, or trade mark or similar property;
  • the imparting of any information concerning technical, industrial, commercial, or scientific knowledge, experience or skill;
  • the transfer of all or any rights, including granting of a license, in respect of any copyright, literary, artistic or scientific work, including films or video tapes for use in connection with television or tapes for use in connection with radio broadcasting, but not including consideration for sale, distribution or exhibition of cinematograph films; or
  • the rendering of any services in connection with any of the aforesaid activities;

57. “rules” means rules made under this Ordinance;

  • “salary” includes –

1[(a) any pay or wages;]

  • any annuity, pension or gratuity;
  • any fees, commissions, allowances, perquisites or profits in lieu of, or in addition to, salary or wages;
  • any advance of salary;

2[(e) any leave encashment;]

  • “scheduled bank” has the same meaning as in the Bangladesh Bank Order, 1972 (P.O. No. 127 of 1972);

3[(59A)***]

  • “Shareholder” includes a preference shareholder;
  • “speculation-business” means business in which a contract for the purchase or sale of any commodity, including stocks and shares, is periodically or ultimately settled otherwise than by the actual delivery or transfer of the commodity or scripts, but does not include business in which –

Subs. by F.A. 2012 Ins. by F.A. 1999

Ins. by F.O. 1986 and subsequently omitted by F.A. 1995

  • a contract in respect of raw materials or merchandise is entered into by a person in the course of his manufacturing or mercantile business to guard against loss through future price fluctuations for the purpose of fulfilling his other contracts for the actual delivery of the goods to be manufactured or the merchandise to be sold by him;
  • a contract in respect of stocks and shares is entered into by a dealer or investor therein to guard against loss in his holdings of stocks and share through price fluctuations; and
  • a contract is entered into by a member of a forward market or a stock exchange in the course of any transaction in the nature of jobbing or arbitrage to guard against loss which may arise in the ordinary course of his business as such member;

1 [(62) “tax” means the income tax payable under this Ordinance and includes any additional tax, excess profit tax, penalty, interest, fee or other charges leviable or payable under this Ordinance;]

2[(63)***]

  • “Tax Recovery Officer” means a person appointed to be a Tax Recovery Officer under section 3;
  • “total income” means the total amount of income referred to in section 17 computed in the manner laid down in this Ordinance, and includes any income which, under any provision of this Ordinance, is to be included in the total income of an Assessee;
  • “transfer”, in relation to a capital asset, includes the sale, exchange or relinquishment of the asset, or the extinguishment of any right therein, but does not include-

(a) any transfer of the capital asset under a gift, bequest, will or an irrevocable trust;

Subs. by F.A. 2003 and again subs. by F.A. 2005 Omitted by F.A. 1993

  • any distribution of the assets of a company to its shareholders on its liquidation; and
  • any distribution of capital assets on the dissolution of a firm or other association of persons or on the partition of a Hindu undivided family;

1[(67)***]

  • “written down value” means the written down value as defined in the Third Schedule;

“year” means a financial year.

1 Omitted by F.A. 1995

[1] Ins. by F.A. 2009

[2]Omitted by F.A. 1993

[3] Ins. by F.O. 1986

[4]Subs. for “a Senior Appellate Joint Commissioner of Taxes” by F.A. 1991

[5] Ins. by F.A. 1999

[6] Ins. by F.A. 1993

[7] Ins. by F.A. 1999

Subs. for ”, and includes a body corporate” by FA. 1995

[9]Subs. for ”the Banking Companies Ordinance, 1962 (LVH of 1962)” by FA. 2000

[10]3Ins. by FA. 2014

[11]Omitted by F.A. 2014

[12] Subs. sub-clause (c) by F.A. 2011 and subsequently omitted by F.A 2014

[13] Subs. by F.A. 2003

[14] Ins. by F.A. 1990

[15] Subs. for “Commissioner of Taxes (Appeals) under section 3” by F.A. 1997

[16] Ins. by F.A. 2002

Ins. by F.A. 2002 Omitted by F.A. 1999 Ins. by F.A. 1999 Subs. by F.A. 2000

[18] Subs. by F.A. 2005 and again subs. by F.A. 2006

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