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| Section List of Income Tax ACT-2023(ITA) in Bangladesh |
Complete Section List of Income Tax ACT-2023(ITA) in Bangladesh:
Sections |
Titles |
URL Links |
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Section-1 |
Short title and commencement |
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Section-2 |
Definitions |
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Section-3 |
Precedence of law |
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Section-4 |
Income tax authorities |
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Section-5 |
Appointment of income tax authorities |
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Section-6 |
Delegation of powers |
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Section-7 |
Subordination and control of income tax authorities |
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Section-8 |
Duties and functions, and jurisdiction of income tax authorities |
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Section-9 |
Exercise of authority by the successor |
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Section-10 |
Following the directions of the Board |
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Section-11 |
Instructions to the Deputy Commissioner of Taxes |
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Section-12 |
Exercise of assessment functions of the Inspecting Additional Commissioner of Taxes |
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Section-13 |
Establishment of the Taxes Appellate Tribunal |
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Section-14 |
Exercise of the power of the Tribunal |
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Section-15 |
Decision of the Bench |
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Section-16 |
Exercise of power by one member |
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Section-17 |
Regulation of procedure |
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Section-18 |
Charge of income tax |
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Section-19 |
Charge of additional tax |
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Section-20 |
Charge of tax on difference of import, export or investment |
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Section-21 |
Penalty for any offshore asset not disclosed in the return |
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Section-22 |
Charge of tax on retained earnings, reserves or surplus etc |
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Section-23 |
Charge of tax on stock dividend |
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Section-24 |
Voluntary disclosure of investment or income by paying special tax etc |
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Section-25 |
Special provisions for computation of tax |
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Section-26 |
Scope of the total income |
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Section-27 |
Income deemed to accrue or arise in Bangladesh |
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Section-28 |
Income not to be included twice in the scope of total income |
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Section-29 |
Computation of total income |
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Section-30 |
Heads of income |
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Section-31 |
Consolidation of income
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Section-32 |
Income from employment |
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Section-33 |
Determination of monetary value of perquisites, allowances and benefits |
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Section-34 |
Determination of income earned from employee share schemes. |
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Section-35 |
Definitions. |
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Section-36 |
Income from rent |
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Section-37 |
Computation of gross rental value |
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Section-38 |
Allowable deductions in computing rental income |
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Section-39 |
Computation of special income from rent |
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Section-40 |
Income from agriculture |
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Section-41 |
Special agricultural income |
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Section-42 |
General deductions allowable in computation of income under the head income from agriculture |
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Section-43 |
Computation of special deductions in case of non-maintenance of books of accounts |
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Section-44 |
Deduction not admissible in certain cases |
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Section-45 |
Income from business |
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Section-46 |
Special areas of income from business |
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Section-47 |
Calculation of profit of certain businesses |
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Section-48 |
Separate consideration of speculation business |
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Section-49 |
General allowable deductions in computing income from business |
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Section-50 |
Special allowable deductions in computing income from business |
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Section-51 |
Approval of bad debt expense |
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Section-52 |
Special deduction computation for interest or profit. |
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Section-53 |
Special limits on allowance of interest |
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Section-54 |
General conditions for allowing deductions |
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Section-55 |
Deduction not admissible in certain cases |
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Section-56 |
Computation of special business income |
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Section-57 |
Capital Gains |
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Section-58 |
Computation of capital gains |
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Section-59 |
Time of computation |
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Section-60 |
Limitation on deduction admissibility. |
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Section-61 |
Other matters in determination of capital gains |
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Section-62 |
Income from financial assets |
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Section-63 |
Income computation period |
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Section-64 |
Allowable expenses in computing income from financial assets |
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Section-65 |
Deductions not admissible in certain circumstances |
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Section-66 |
Income from other sources |
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Section-67 |
Special cases of Income from other sources |
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Section-68 |
Allowable deductions in computing income from other source |
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Section-69 |
Disallowance of deduction in certain cases |
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Section-70 |
Set off and carry forward of losses |
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Section-71 |
Carry forward of depreciation allowance |
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Section-72 |
Method of Accounting |
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Section-73 |
Filing of audited financial reports by companies, etc |
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Section-74 |
Method of accounting for long-term contracts |
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Section-75 |
Incomplete or incorrect accounts, etc |
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Section-76 |
Tax exemptions |
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Section-77 |
Exclusion from total income |
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Section-78 |
General tax rebate in respect of certain investments and expenditure |
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Section-79 |
Exemption of income of co-operative societies |
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Section-80 |
Averaging |
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Section-81 |
Income of approved tax holiday entity |
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Section-82 |
Approval of tax holiday entity by the Board |
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Section-83 |
Transactions with associated entity |
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Section-84 |
Computation of income of approved tax holiday entity |
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Section-85 |
Cancellation or disallowance of tax exemption |
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Section-86 |
Deduction of tax at source from “income from employment |
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Section-87 |
Deduction of tax from honorarium of Members of Parliament |
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Section-88 |
Deduction at source from money paid to Participatory Fund, Welfare Fund and Workers Welfare Foundation Fund |
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Section-89 |
Deduction of tax from money paid to contractors, suppliers, etc |
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Section-90 |
Deduction from payment in respect of services |
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Section-91 |
Deduction from amount paid for intangible property |
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Section-92 |
Deduction of tax from advertisement income of media |
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Section-93 |
Deduction from payment to actors, actresses, producers, etc |
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Section-94 |
Deduction or collection of tax at source from commission, discount, fee, etc |
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Section-95 |
Collection of tax from travel agent |
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Section-96 |
Deduction from the commission of letter of credit |
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Section-97 |
Deduction from payment on account of local letter of credit, etc |
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Section-98 |
Deduction of tax on amount paid by cellular mobile phone operator |
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Section-99 |
Deduction of tax from any payment in excess of premium paid on life insurance policy |
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Section-100 |
Deduction of tax from any payment in excess of premium paid on life insurance policy |
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Section-101 |
Deduction of tax from surveyors' fees, etc., of general insurance companies |
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Section-102 |
Deduction of tax on savings deposits and fixed deposits, etc |
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Section-103 |
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Section-104 |
Deduction of tax from interest income of resident |
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Section-105 |
Deduction of tax on profits of savings certificates. |
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Section-106 |
Deduction at source from interest on securities |
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Section-107 |
Deduction at source from discount on the real value of Bangladesh Bank Bills. |
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Section-108 |
Deduction of tax from receipts in respect of international phone call |
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Section-109 |
Deduction of tax at source from rent |
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Section-110 |
Deduction of tax for services from convention hall, conference centre, etc |
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Section-111 |
Deduction at source from compensation against acquisition of property |
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Section-112 |
Deduction of tax at source from export cash subsidy |
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Section-113 |
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Section-114 |
Collection of tax on account of purchase of power |
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Section-115 |
Deduction of tax from any sum paid by real estate developer to land owner |
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Section-116 |
Deduction of tax from commission or remuneration paid to agent of foreign buyer |
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Section-117 |
Deduction of tax from dividend |
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Section-118 |
Deduction of tax from income received from lotteries |
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Section-119 |
Deduction or collection of tax from income of non-residents |
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Section-120 |
Collection of tax on account of import of goods |
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Section-121 |
Collection of tax from export of manpower |
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Section-122 |
Collection of tax from clearing and forwarding agents |
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Section-123 |
Collection of tax from export proceeds |
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Section-124 |
Collection of tax from export proceeds |
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Section-125 |
Collection of tax on transfer, etc. of property |
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Section-126 |
Collection of tax from developer or real estate developer |
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Section-127 |
Collection of tax from commission paid on government stamps, court fees, cartridge paper. |
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Section-128 |
Collection of tax from lease of property |
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Section-129 |
Collection of tax from cigarette manufacturers |
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Section-130 |
Collection of tax from brick manufacturers |
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Section-131 |
Collection of tax at the time of issuance or renewal of trade licence |
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Section-132 |
Collection of tax from shipping business of a resident |
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Section-133 |
Collection of tax on sale through public auction |
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Section-134 |
Collection of tax from transfer of shares |
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Section-135 |
Collection of tax from transfer of securities. |
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Section-136 |
Collection of tax from transfer of share of shareholders of Stock Exchanges. |
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Section-137 |
Collection of tax from members of stock exchange |
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Section-138 |
Collection of tax from motor vehicles operated commercially |
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Section-139 |
Collection of tax from inland ships |
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Section-140 |
Definition |
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Section-141 |
Deduction or collection tax on grossed-up amount without tax |
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Section-142 |
General provisions for deduction or collection of tax at source |
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Section-143 |
Consequences of failure to deduct, collect, etc |
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Section-144 |
Consequences of the issuance of certificate of tax deduction, collection or payment without actual deduction, collection or payment |
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Section-145 |
Certificate of deduction, etc. of tax |
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Section-146 |
Deposit of tax deducted in favour of the Government |
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Section-147 |
Confirmation and verification of deduction or collection of tax at source |
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Section-148 |
Power to impose tax without prejudice to other methods |
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Section-149 |
Exemption in respect of deduction or collection of tax at source |
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Section-150 |
Grant of Credit of tax deducted or collected at source. |
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Section-151 |
Payment of tax where no deduction is made |
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Section-152 |
Collection of advance tax from cigarette manufacturers |
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Section-153 |
Collection of advance tax from 1[***] motor vehicle owners |
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Section-154 |
Advance tax payment |
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Section-155 |
Amount of advance tax and time of payment thereof |
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Section-156 |
Advance payment of tax by new assessee |
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Section-157 |
Failure to pay instalments of advance tax |
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Section-158 |
Credit of advance tax |
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Section-159 |
Explanation |
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Section-160 |
Levy of interest for failure to pay advance tax |
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Section-161 |
Interest payable by Government on excess payment of advance tax |
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Section-162 |
Interest payable by the assessee on deficiency in payment of advance tax |
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Section-163 |
Minimum Tax |
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Section-164 |
Excess or less] tax deducted or collected at source not being basis of minimum tax |
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Section-165 |
Return |
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Section-166 |
Submission of Return |
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Section-167 |
Filing of statement of assets and liabilities |
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Section-168 |
Furnishing of statement of expenses relating to life style |
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Section-169 |
General provisions for filing return |
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Section-170 |
Filing of return under self-assessment procedure |
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Section-171 |
Time for filing return and payment of income-tax |
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Section-172 |
Notice of filing return |
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Section-173 |
Regarding payment of income tax and surcharge on or before the date of filing of return |
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Section-174 |
Computation of tax in case of filing of return after tax day |
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Section-175 |
Special provisions relating to normal return and revised return |
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Section-176 |
Consequences of filing incomplete return. |
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Section-177 |
Return of Withholding tax |
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Section-178 |
Concurrent jurisdiction |
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Section-179 |
Production of accounts and documents, etc |
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Section-180 |
Self-assessment |
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Section-181 |
Return process |
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Section-182 |
Audit |
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Section-183 |
Assessment of tax by the Deputy Commissioner of Taxes. |
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Section-184 |
Best judgement Assessment |
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Section-185 |
Provisional Assessment |
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Section-186 |
Audit of the return of withholding tax |
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Section-187 |
Assessment of tax of any firm or association of persons |
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Section-188 |
Assessment of tax in case of change in the constitution of the firm. |
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Section-189 |
Assessment in case of constitution of new successor firm |
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Section-190 |
Assessment in case of succession to business otherwise than on death |
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Section-191 |
Assessment in case of discontinued business |
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Section-192 |
Assessment in case of partition of a Hindu undivided family. |
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Section-193 |
Assessment in the case of persons leaving Bangladesh |
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Section-194 |
Assessment in the case of income of a deceased person |
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Section-195 |
Spot Assessment |
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Section-196 |
Bar to question assessment. |
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Section-197 |
Limitation for assessment |
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Section-198 |
Definition |
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Section-199 |
Application of the rules for the collection of Information |
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Section-200 |
Collection of information |
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Free asked questions(FAQ)
FAQ 1
What is the Income Tax Act 2023 in Bangladesh?
The Income Tax Act 2023 is the latest legislation governing income taxation in Bangladesh. It replaced the Income Tax Ordinance 1984 and provides updated rules, compliance requirements, penalties, and tax administration procedures.
FAQ 2
How many sections are in the Income Tax Act 2023?
The Income Tax Act 2023 of Bangladesh contains more than 300 sections divided into several chapters covering tax administration, taxpayer obligations, assessments, penalties, and appeals.
FAQ 3
Where can I find the complete section list of the Income Tax Act 2023?
The complete section list of the Income Tax Act 2023 can be found in official government publications, the National Board of Revenue (NBR) website, and detailed legal guides explaining each section of the Act.
FAQ 4
Why is the section list of the Income Tax Act 2023 important?
The section list helps taxpayers, accountants, lawyers, and students quickly locate specific provisions of the law such as tax rates, deductions, penalties, and administrative procedures.
FAQ 5
Who should use the Income Tax Act 2023 section list?
The section list is useful for tax professionals, chartered accountants, business owners, researchers, and students who need a structured reference to understand Bangladesh’s income tax regulations.
FAQ 6
What replaced the Income Tax Ordinance 1984 in Bangladesh?
The Income Tax Act 2023 replaced the Income Tax Ordinance 1984, modernizing Bangladesh’s tax system and simplifying compliance rules for individuals and businesses.