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প্রারম্ভিক অবচয় ভাতা
Section : অনুচ্ছেদ-৫(1) Where a building has been newly constructed or any asset, including machinery or plant, is used for the first time in Bangladesh, an initial depreciation allowance shall be admissible at the rates specified in sub-paragraph (4), subject to the limits and conditions outlined in this paragraph.
(2) No initial depreciation allowance shall be admissible for the following assets, namely:
(a) Motor vehicles not used for hire, and
(b) Any machinery or plant previously used in Bangladesh.
(3) The initial depreciation allowance shall be admissible for the income year in which an asset is first used by a taxpayer for the purposes of their business or profession, or the income year in which commercial production first commences, whichever occurs later.
(4) The initial depreciation allowance shall be calculated at the rates specified in the following table based on the purchase price of the concerned asset, namely:
Table
|
Serial No. |
Asset |
Initial Depreciation Rate |
|
(1) |
(2) |
(3) |
|
1. |
Any type of building |
10% |
|
2. |
Any asset falling under “machinery or plant,” except ships or motor vehicles not used for hire |
Comment :
১। আইনটি অর্থ অধ্যাদেশ ২০২৫ দ্বারা সংশোধিত হয়েছে। (করবর্ষঃ ২০২৫-২০২৬)
