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পারকুইজিট, ভাতা ও সুবিধাদির আর্থিক মূল্য নির্ধারণ
Section : ৩৩Except for perquisites, allowances, and benefits payable in monetary terms, the monetary value of other perquisites, allowances, and benefits shall be determined as per the following table, namely:
Table
| Serial No. |
Perquisites, Allowances, Benefits, etc. |
Prescribed Value |
| (1) | (2) | (3) |
| 1. | Housing Facility |
(a) If the rent of the residence is fully paid by the employer or the residence is provided by the employer, the annual value of the residence; (b) In the case of residence obtained at a reduced rent, the difference between the rent determined under clause (a) and the rent actually paid.
|
| 2. | Per Motor Vehicle Benefit |
(a) For cars up to 1500 cc, Tk. 15,000 (fifteen thousand) per month; (b) For cars above 1500 cc but up to 2000 cc, Tk. 20,000 (twenty thousand) per month; (c) For cars above 2000 cc but up to 2500 cc, Tk. 30,000 (thirty thousand) per month; (d) For cars above 2500 cc, Tk. 50,000 (fifty thousand) per month.
|
| 3. | Any Other Perquisite, Allowance, or Benefit | Monetary Value or Fair Market Value of the Perquisite, Allowance, or Benefit. |
Comment :
১। আইনটি অর্থ অধ্যাদেশ ২০২৫ দ্বারা সংশোধিত হয়েছে। (করবর্ষঃ ২০২৫-২০২৬)
