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Income Tax Act, 2023
Income Tax Guidelines
TDS Rules
Income Tax SRO
Paripatra
Individual Tax Rate
Company Tax Rate
Finance Act
Income Tax Act, 2023
Income Tax Guidelines
TDS Rules
Income Tax SRO
Paripatra
Individual Tax Rate
Company Tax Rate
Finance Act

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সঞ্চয়ী আমানত ও স্থায়ী আমানত, ইত্যাদি হইতে কর কর্তন

Section : ১০২

(1) Notwithstanding anything contained in this Act or any other law in force in Bangladesh, any person carrying on any banking, insurance, leasing, financing, postal and banking, cooperative, or mobile financial services activities under any law of Bangladesh or any deposit ( If a person paying interest or profit against deposit) pays interest or profit of any kind to any other resident person, the person liable for payment of interest or profit shall credit the interest or profit as a person at the time of payment of interest or profit, whichever occurs first, in the table below shall deduct tax at source at the said rate and deposit it in the Government treasury;

Table

Serial No. Recepient Type Tax Deduction Rate
(1) (2) (3)
1. In the case of trusts, associations and companies 20% (Twenty Percent)
2. In the case of primary educational institutes, Chartered Accountants, Cost and Management Accountants, or Chartered Secretaries Institute 10% (Ten Percent)
3.

In the case of such other persons not mentioned in Serial Nos. 1 and 2

 10% (Ten Percent)

(2) Nothing in this section shall apply to the following cases, namely:-

(a) any interest or profit arising from any deposit pension scheme sponsored by the Government or any Scheduled Bank with the prior approval of the Government or

(b) any specified recipient or class of recipients otherwise exempted from tax by the Board, by general or special order.

(3) For this section, evidence of the filing of the return by the legal guardian of the minor shall be deemed to be evidence of the filing of the return of the minor.

Comment :
Sub-section (1) of the said section has been substituted for the said tax year.
Comment :

আইনটি অর্থ আইন ২০২৪ দ্বারা সংশোধিত হয়েছে। (করবর্ষঃ ২০২৪-২০২৫) আলোচ্য করবর্ষে উক্ত ধারার উপ-ধারা (১) প্রতিস্থাপন করা হয়েছে
References
SL Comment Income Tax SRO
১ আয়কর আইন, ২০২৩ এর ধারা-১৬৬(২) অনুযায়ী সে সকল করদাতাগণের রিটার্ন দাখিল হতে অব্যহতি প্রদান করা হয়েছে সে সকল করদাতার সুদের বিপরীতে কর্তিত কর চূড়ান্ত করদায় হিসেবে বিবেচিত। এস.আর.ও নং-২৫৩-আইন/আয়কর-০৯/২০২৩

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