THE INCOME TAX ORDINANCE, 1984. ( PART 14 )

CHAPTER XXII
MISCELLANEOUS

  • Relief when salary, etc. is paid in arrear or advance.- Where the income of an assessee is assessable at a rate higher than that at which it would otherwise have been assessed by reason of-
  • any portion of his salary being paid in arrears or in advance, or
  • his having received in any one financial year salary for more than twelve months, or
  • his having received a payment which is a profit in lieu of salary, or
  • his having received in arrears in one income year any portion of his income from interest on securities relatable to more income years than one;

the Deputy Commissioner of Taxes may, on an application made to him in this behalf, determine the tax payable as if the salary, payment or interest had been received by the assessee during the income year or years to which it relates and may refund the amount of tax, if any, paid in excess of the tax so determined.

  • Correction of errors.- (1) Any income tax authority or the Appellate Tribunal may, by order in writing, amend any order passed by it so as to correct any error apparent from the record either of its own motion or on the error having been brought to its notice by the assessee or any other income tax authority and all the provisions of this Ordinance as may be applicable shall have effect accordingly.
  • No amendment under sub-section (1) which has the effect of enhancing an assessment or reducing a refund or otherwise increasing the liability of the assessee shall be made unless the parties affected thereby have been given a reasonable opportunity of being heard.
  • Where any such error as is referred to in sub-section (1) is brought to the notice of the authority concerned by the assessee and no amendment is made by such authority within the financial year next following the date in which the error is brought to its notice, the amendment under that sub-section shall be deemed to have been made so as to correct the error and all the provisions of this Ordinance shall have effect accordingly.
  • No amendment under sub-section (1) shall be made after the expiration of four years from the date of the order sought to be amended.
  • Where in respect of any completed assessment of a partner in a firm it is found on the assessment of the firm or on any reduction or enhancement made in the income of the firm under sections 120, [1] [2] [ 121A],156, 159, 161 or 162 that the share of the partner in the profit or loss of the firm has not been included in the assessment of the partner, or, if included, is not correction, the inclusion of the share in the assessment or the correct thereof, as the case may be, shall be deemed to be correction of an error apparent from the record within the meaning of this section, and the provisions of sub-section (1) shall apply thereto accordingly, the period of four years referred to in sub-section (4) being computed from the date of the final order passed in the case of the firm.
  • Where as a result of proceedings initiated under section 93, a firm or an association of persons is assessed, and the Deputy Commissioner of Taxes concerned is of opinion that it is necessary to compute the total income of a partner in the firm or a member of the association of persons, as the case may be, the Deputy Commissioner of Taxes may proceed to compute the total income and determine the sum payable on the basis of such computation as if the computation is a correction of an error apparent from the record within the meaning of this section, and the provisions of sub-section (1) shall apply accordingly, the period of four years specified in sub-section (4) being reckoned from the date of the final order passed in the case of the firm or association of persons, as the case may be.
  • Subject to the provisions of sub-section (3) where an amendment is made under this section, an order shall be passed in writing by the income tax authority concerned or the Appellate Tribunal, as the case may be.

2[173A. Place of assessment.- (1) Where an assessee carries on a business, profession or vocation at any place, he shall be assessed by the Deputy Commissioner of Taxes of the area in which that place is situate or, where the business, profession or vocation is carried on in more places than one, by the Deputy Commissioner of Taxes of the area in which the principal place of his business, profession or vocation is situate.

(2) In all other cases, an assessee shall be assessed by the Deputy Commissioner of Taxes of the area in which he resides.

  • Where any question arises under this section as to place of assessment, such question shall be determined by the Commissioner, or, where the question is between places in areas within the jurisdiction of more Commissioners than one, by the Commissioners concerned, or, if they are not in agreement, by the National Board of Revenue:

Provided that, before any such question is determined, the assessee shall have had an opportunity of representing his views.

  • No person shall be entitled to call in question the jurisdiction of a Deputy Commissioner of Taxes after he has made the return of total income, or where he has not made such return, after the time allowed by the notice served on him for making such return has expired.]
  1. Appearance by authorised representative.- (1) Any assessee, who is entitled or required to appear before any income tax authority or the Appellate Tribunal in connection with any proceedings under this Ordinance, may, except when required under section 122 to attend personally, appear by an authorised representative.

(2) For the purpose of this section, “authorised representative” means a person, authorised in writing by the assessee to appear on his behalf, being-

  • a relative of the assessee who is his parent, spouse, son, daughter, brother or sister;
  • a whole time regular employee of the assessee;

‘[(c)***]

  • a legal practitioner who is entitled to practice in a Civil Court in Bangladesh;
  • a chartered accountant or a cost and management accountant or a member of an association of accountants recognised in this behalf by the Board; or
  • an income tax practitioner registered as such by the Board in accordance with the rules made in this behalf and subject to such conditions as may be laid down in those rules ‘[:

Provided that such an income tax practitioner shall be a member of any registered Taxes Bar Association.]

(3) Notwithstanding anything contained in sub-section (1), the following persons shall not be qualified to represent an assessee under that sub-section, namely:-

  • a person who has been dismissed from Government service;
  • a legal practitioner, or a chartered accountant, a cost and management accountant, or other accountant mentioned in clause (e) of sub-section (2), or an income tax practitioner, who, having been found guilty of misconduct in his professional capacity-
  • by any authority empowered to take disciplinary action against him, or
  • by the [3][Board], in connection with any income-tax proceeding, and, on account of that finding, he stands disqualified from practising his profession for so long as such disqualification continues 3[:

Provided that no person shall be disqualified under this sub­clause unless he is given a reasonable opportunity of being heard:

4[Provided further that any person disqualified under this sub-clause may, within one month of his disqualification, appeal to the Government to have the disqualification removed :]

5[Provided further that no disqualification under this sub­clause shall take effect until one month from the date of such disqualification has elapsed or, when an appeal is preferred, until the disposal of the appeal;]]

1 Subs. “colon “for “full-stop ” and ins. proviso by F.A. 2006 Subs. for “Commissioner” by F.A. 1992

3

Ins. clauses by F.A. 1988

4

Omitted by F.A. 1992, re-ins by F.A. 1993 5 Ins. by F.A. 1993

  • a person who has become insolvent for so long as the insolvency continues;
  • a person who has been convicted of any offence connected with any income tax proceeding under this Ordinance unless the Commissioner, with the approval of the Board, by order, remove his disqualification under this sub-section; and
  • any Government servant in the Income-tax Department who has resigned or retired from such service, for a period of three years from the date of acceptance of resignation or a period of one year from the date of retirement, as the case may be.
  1. Tax to be calculated to nearest taka.- In the determination of the amount of tax or of a refund payable under this Ordinance, fractions of a taka, less than fifty poisha, shall be disregarded and fractions of a taka equal to or exceeding fifty poisha shall be regarded as one taka.
  2. Receipts to be given.- A receipt shall be given for any money paid or recovered under this Ordinance.
  3. Computation of the period of limitation.- (1) In computing the period of limitation prescribed for an appeal or application under this Ordinance, the day on which the order complained of was served, or, if the assessee was not furnished with a copy of the order when the notice of the order was served upon him, the time requisite for obtaining the copy of the order shall be excluded. 2
  4. Service of notice.- ‘[(1) A notice, an assessment order, a form of computation of tax or refund, or any other document may be served on the person named therein either by registered post or in the manner provided for service of a summons issued by a Court under the Code of Civil Procedure, 1908 (Act V of 1908):

Provided that where a notice, an assessment order, a form of computation of tax or refund, or any other document is received by an authorized representative as referred to in section on 174, such receipt by the authorized representative, shall be construed as valid service on that person.]

2[(1A)***]

(2) A notice may be addressed-

  • in the case of a firm or a Hindu undivided family, to any member of the firm, or the manager or any adult male member of the family;
  • in the case of a local authority or a company, to the principal officer thereof;
  • in the case of other body or association of persons, to the principal officer or any member thereof;
  • in a case where a firm or association of persons is dissolved, to any person who was a member of the firm or association, as the case may be, immediately before such dissolution;
  • in a case where a business or profession is discontinued to which section 89 applies, if the business or profession discontinued was-
  • that of an individual, to the person whose income is to be assessed;
  • that of a company, to the principal officer thereof; and
  • by F.A. 2012

Ins. by F.A. 1993 & omitted by F.A. 1997

  • that of a firm or association of persons, to any person who was a partner of such firm or a member of such association, as the case may be, at the time of the discontinuance;
  • in a case where a finding of partition has been recorded under section 90 in respect of a Hindu undivided family, to the person who was the last manager of the family or, if such person is dead, to all adult male persons who were members of the family immediately before the partition; and
  • in any other case, not being an individual, to the person who manages or controls the affairs of the person or institution concerned.

(3) The validity of any notice or of the service of any notice shall not be called in question after the return in response to the notice has been filed or the notice has been complied with.

1 [Explanation.- In this section, “notice” includes order or requisition made or issued under this Ordinance.]

  1. Certain errors not to vitiate assessment, etc.- No assessment, order, notice, warrant or other document made, issued or executed, or purporting to be made, issued or executed, under this Ordinance, shall be void or otherwise inoperative, merely for want of form, or for an error, defect or omission therein, if such want of form, error, defect or omission is not of a substantial nature prejudicially affecting the assessee.
  2. Proceeding against companies under liquidation.- Notwithstanding anything contained in section 171 of the Companies Act, 1913 (VII of 1913), leave of the Court shall not be required for continuing any proceeding, or commencing any proceeding, under this Ordinance against a company in respect of which a winding up order has been made or provisional liquidator appointed.
  3. – Every person deducting, retaining or paying any tax in pursuance of this Ordinance in respect of income belonging to another person is hereby indemnified for the deduction, retention or payment thereof.
  4. Bar of suits and prosecution, etc.- (1) No suit shall be brought in any Civil Court to set aside or modify any assessment made under this Ordinance.

(2) No suit, prosecution or other proceedings shall lie against any officer of the Government for anything in good faith done or intended to be done under this Ordinance.

  1. Ordinance to have effect pending legislative provision for charge of tax.-

If, on the first day of July in any year provision has not been made by Act of Parliament for the charging of income tax for that year, this Ordinance shall nevertheless have effect until such provision is made, as if the provision in force in the preceding year, or the provision proposed in the bill which may then be before the Parliament, whichever is more favourable to the assessee, were actually in force.

1[(184.)***]

1[184A. Requirement of certificate or acknowledgment receipt containing twelve-digit Taxpayer’s Identification Number of return of income in certain cases.- (1) Notwithstanding anything contained in this Ordinance, a person shall be required to submit an acknowledgement receipt containing twelve-digit Taxpayer’s Identification Number of the return of income filed for the immediate preceding assessment year or a certificate from the concerned Deputy Commissioner of Taxes or a computer generated certificate communicated by a computer system as may be authorised by the Board in this behalf or, in case of an old assessee, a certificate by the Deputy Commissioner of Taxes containing twelve-digit Taxpayer’s Identification Number and assessment completion information to the concerned authority, by any person at the time of-

  • opening a letter of credit for the purpose of import;

(aa)   submitting an application for the purpose of obtaining an import registration certificate;

  • renewal of trade license in the area of a city corporation or of a paurashava
  • submitting tender documents for the purpose of supply of goods, execution of a contract or for rendering services;
  • submitting an application for membership of a club registered under WMbt A%, 1998 (1998 mbi 18 bS ABb);
  • issuance or renewal of license or enlistment of a surveyor of general insurance;
  • registration for purchase of land, building or an apartment situated within any city corporation or any paurashava of a district headquarter, deed value of which exceeds one lakh taka;

(ff) provisions of clause (f) shall not apply in case of registration for purchase of land, building or an apartment situated within any city corporation, by a non resident Bangladeshi;

  • registration , change of ownership or renewal of fitness of a car, jeep or a microbus;

1 Subs. by F.A. 2014

  • sanction of loan exceeding five lakh taka to a person by a commercial bank or a leasing company;
  • issue of credit card;
  • issue of practicing license to a doctor, a chartered accountant, a cost and management accountant, a lawyer or an income tax practitioner;
  • [(k) ***];
  • being director of a company or sponsor shareholder of a company;
  • [(ll) provision of clause (l) shall not be applicable for a non-resident, not being a Bangladeshi citizen;]

(m)   submission of application for a license as a Nikah Registrar under the Muslim Marriages and Divorces (Registration) Act. 1974 (LII of 1974):

Provided that a person who has already obtained the license of a Nikah Registrar shall be required to obtain such certificate within three months from the date of commencement of this provision;

(n)    applying for or renewal of membership of any trade body;

(o)   submitting a plan for construction of building for the purpose of obtaining approval from Rajdhani Unnayan Kartripakkha (Rajuk), Chittagong Development Authority (CDA), Khulna Development Authority (KDA) and Rajshahi Development Authority (RDA);

(p)   issuance of drug license ;

(q)   applying for connection of gas for commercial purpose in a city corporation, paurashava or cantonment board;

(r)   applying for connection of electricity for commercial purpose in a city corporation, paurashava or cantonment board;

(s)   registration, change of ownership or renewal of fitness of a bus, truck, prime mover, lorry etc., plying for hire ;

  • Omitted by F.A. 2015
  • by F.A. 2015

(t)  issuance or renewal of survey certificate of a water vessel including launch, steamer, fishing trawler, cargo, coaster and dump-burge etc., plying for hire;

(u)  registration or renewal of certificate as agent of an insurance company;

  • permission or renewal of permission for the manufacture of bricks by Deputy Commissioner’s office in a district or Directorate of Environment, as the case may be;

(w)  submitting nomination form for any election in upazilla, paurashava, city corporation or Jatiya Sangsad;

1[(x) being a parent or guardian of a student of english medium school, situated in any city corporation or in any paurasabha of a district headquarter, following international curriculum.]

  • Having received the certificate or acknowledgement receipt of return of income as mentioned in sub-section (1), the concerned authority shall verify the authenticity of the twelve-digit Taxpayer’s Identification Number (TIN) as may be prescribed by the Board.]

2[184AA. 3[Twelve-digit] Tax-payer’s identification number (TIN) in certain documents, etc.- The Board may, with the prior approval of the Government and by notification in the official Gazette, specify any class of documents where a 4[twelve-digit Tax-payer’s Identification Number] (TIN) is to be mentioned.]

184B. Tax-payer’s identification number.- 5[(1) Every assessee or any person who applies manually or electronically for a Taxpayer’s Identification Number will be issued a certificate containing twelve-digit Taxpayer’s Identification Number and such other particulars in such manner as may be prescribed:

Provided that twelve-digit Tax-payer’s Identification Number may be issued without any application where any income tax authority has found a person having taxable income during the year and possesses such necessary information of that person for issuance of twelve-digit Tax-payer’s Identification Number.]

(2) Board may, by general or special order in writing, direct any person or classes of persons who already hold a Tax-payer’s Identification Number to

  • by F.A. 2015
  • by F.A. 2000
  • by F.A. 2014

4

Subs. by F.A. 2014

  • by F.A. 2014

I.T. Manual, Part-1                            [Sec. 184BB, 184BBB. 184BBBB. 184C,

184D

furnish such information or documents for the purpose of re-registration and thereafter issue a new ‘[twelve-digit] Tax-payer’s Identification Number.]

2[(3) Every existing assessee having ten-digit Tax-payer’s Identification Number or a Temporary Registration Number (TRN) shall have to obtain twelve-digit Tax-payer’s Identification Number (TIN) before the last date of submission of return of income as required under section 75.]

3[184BB. Tax collection account number.- Every person required to deduct or collect tax under Chapter VII of this Ordinance shall be given a tax collection account number in such manner as may be prescribed.]

4[184BBB. Unified Taxpayer’s Identification Number (UTIN).- An assessee having taxpayer’s identification number (TIN) when registered with VAT authority and obtained a business identification number (BIN) shall be given a Unified Taxpayer’s Identification Number (UTIN) in such manner as may be prescribed by the Board.]

5[184BBBB. Issuance of Temporary Registration Number (TRN).- Temporary Registration Number (TRN) may be given to a person who has been found having taxable income in any year and has failed to apply for Tax-payer’s Identification Number (TIN) under section 184B.]

6[184C. Displaying of 7[twelve-digit] tax payer’s identification number certificate.- An assessee having income from business or profession shall obtain 8[twelve-digit] tax payer’s identification number (TIN) certificate from the Deputy Commissioner of Taxes under whose jurisdiction he is being 9[assessed] and display such certificate at a conspicuous place of such assessee’s business premises.] [4] [5]

1[184D. Reward to officers and employees of the Board and its subordinate income tax offices 2[***].- (1) Notwithstanding anything contained in this Ordinance or any other law for the time being in force, the Board may, in such manner and in such circumstances and to such extent as may be prescribed, grant reward to the following persons :-

  • an officer or employee of the Board and its subordinate tax offices for outstanding performance 3[, collection] of taxes and detection of tax evasion;
  • any other person for furnishing information leading to detection of tax evasion.

(2) The Board may, in addition to the reward mentioned in sub-section (1), grant reward to officers and employees of the Board and its subordinate tax offices for a financial year for collection of revenue in excess of the revenue target as may be prescribed.]

4[184E. Assistance to income tax authorities.- All officers and staff of government and semi-government organizations, law enforcement agencies, autonomous bodies, statutory bodies, financial institutions, educational institutions, private organizations, local government and non-government organizations shall assist the income tax authorities in the discharge of their functions under this Ordinance.]

5[184F. Ordinance to override other laws.- Notwithstanding anything contained in any other law for the time being in force, the provisions of this Ordinance or any proceedings thereunder shall prevail over any other law in respect of tax on income and exemptions of tax thereof.]

CHAPTER XXIII
RULES AND REPEAL

  1. Power to make rules.- (1) The Board may, by notification in the official Gazette, make rules for carrying out the purposes of this Ordinance ; and any such rules may, in so far as they do not impose, or have the effect of imposing, any criminal liability, by given retrospective effect.

(2) In particular, and without prejudice to the generality of foregoing power, such rules may provide for all or any of the following matters, namely : –

  • the ascertainment and determination of the classification of any income in respect of which the provisions of this Ordinance are not clear;
  • the manner in which, and the procedure by which, the income and the tax payable thereon shall be determined in the case of-
  • non-residents, and
  • income derived in part from agriculture and in part from business;
  • the ascertainment and determination of any income or class of income to be included in the total income of an assessee ;
  • the determination of the value of any perquisites and benefits and of the allowances permissible under this Ordinance in respect of any head of income or total income;
  • the procedure for the grant of exemption of income of industrial undertakings or tourist industries and any other matter connected with or incidental thereto;
  • the manner in which, and the procedure by which, self-assessment may be made;
  • the procedure for, and any other matter connected with or incidental to, the issue of exemption certificate or tax clearance certificate under section 107;
  • the procedure to be followed on application for refund;
  • registration of income tax practitioners, qualifications for registration, conditions and limitations subject to which income-tax practitioners may act as authorised representative under this Ordinance, cancellation of registration or other disciplinary measures in respect of income tax practitioners ;
  • fees and other charges to be paid in respect of any services rendered or in respect of any matter for which fees and charges are payable under this Ordinance; and
  • any other matter which is to be provided for by rules, or which is to be or may be prescribed under this Ordinance.
  • In cases coming under sub-section (2)(b), the rules may prescribe methods by which an estimate of such income may be made, and prescribe the proportion which shall be deemed to be income classifiable under the head “Agricultural income” or “Income from business or profession”, and an assessment based on such estimate or proportion, as the case may be, shall be deemed to be duly made in accordance with the provisions of this Ordinance.
  • The power to make rules under this section shall, except on the first occasion of the exercise thereof, be subject to the condition of previous publication [1] [:

Provided that where previous publication of the draft of any proposed rules or of any amendment to any existing rules is made pursuant to the provisions of this subsection, giving therewith a notice soliciting objections and suggestions to such draft within the period specified in the notice and if no objection or suggestion is received within the period specified, the previous publication of such draft shall be deemed to be the final publication of the proposed rules or amendment, as the case may be.]

  1. Repeal and savings.- (1) The Income-tax Act,1922 (XI of 1922) is hereby repealed.
  • 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; and
  • to any notice issued, or any assessment, order, application or appeal made, any proceedings commenced or any prosecution instituted, under that Act.
  • Save as provided in sub-section (2), the repeal under sub-section (1) and enactment of this Ordinance shall, for the purposes of the General Clauses Act,1897 (X of 1897), be deemed to be repeal and re-enactment of the Income-tax Act,1922 (XI of 1922).

Removal of difficulties.- (1) If any difficulty arises in giving effect to any of the provisions of this Ordinance, the Government may, by notification in the official Gazette, make such provisions as it thinks fit for removing that difficulty.

[1] Ins. by F.A. 1998

IIns. by F.A. 2000 and subs. by F.A. 2010 Omitted by F.A. 2014 3Subs by F.A. 2014

4

Ins. new section 184E by F.A. 2010

  • new section 184F by F.A. 2011

[1]Subs. by F.A. 2014

[2] Ins. byF.A. 1987

[3] Where the period of limitation prescribed for an appeal or application under this Ordinance expires on a day which is a closed holiday, the appeal or application may be made on the day next following such holiday.

  • by F.A. 2014
  • by F.A. 2014

3

[5]  Ins. by F.A. 2001

  • by F.A. 2007
  • new section 184BBBB by F.A. 2012
  • by F.A. 1999
  • by F.A. 2014
  • by F.A. 2014

9

Subs. for “assessed, by the thirty first day of December, every year” by F.A. 2000

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