BTC Academy PHP Tower (Lift-3), 107/2, Kakrail, Dhaka-1000

Email: bdtaxcare@[Link]
01852-777680 [Link]

Ki AvBbRxex wbeÜb cixÿv-2025

GK bR‡i
cixÿvt 26 GwcÖj,25(wjwLZ)
mgqt 3 NÈv, cvk b¤^i-50

wm‡jevmt
1| AvqKi
 AvqKi AvBb,23
 A_© AvBb,24
 AvqKi wewagvjv,1984
 Dr‡m Ki wewagvjv,24
 GwWAvi wewagvjv,24
 `vbKi AvBb,1990
2| wnmve weÁvb
3| evsjv I
4| Bs‡iwR

BTC Academy Gi 36 NÈvi Challenge MÖnY Kiæb

AvBwUwc cixÿvq GK Pv‡Ý cvk Kiæb!!

18ZvwiL ïµevi †_‡K 25 ZvwiL chšÍ© cÕwZw`b

mv‡cvU©t 01852-777680 (24 NÈv)
Corporate Office: Social Link: Facebook:
107/2, PHP Tower (Lift-3), Kakrail, Dhaka. [Link]
Branch Office: House No: 05 (Ground Floor), [Link]
Main Road, Aftabnagar, Badda, Dhaka. [Link]
Hot Line: 01852 777 680, [Link]
01886 980 395, 01886 980 394 Youtube: [Link]
Website: [Link]
[Link]

1
 BTC Academy PHP Tower (Lift-3), 107/2, Kakrail, Dhaka-1000
Email: bdtaxcare@[Link]
01852-777680 [Link]

36 N›Uvi Challenge wKfv‡e wbe??

mgq ‡h welq co‡Z n‡e m¤¢ve¨ b¤^i

2 N›Uv+ 2 N›Uv= msÁv 5*2=10
4 N›Uv

4 N›Uv+ 4 N›Uv= 10*2=20

8 N›Uv

2 N›Uv+ 8 N›Uv= 10*2=20

10 N›Uv

2 N›Uv 10*1=10

2 N›Uv+ 2 N›Uv= 10*2=20

4 N›Uv
4 N›Uv+ 4 N›Uv= 10*2=20
8 N›Uv
†kl 2 N›Uv
‡gvU 36 N›Uv 100 b¤^i

2
 BTC Academy PHP Tower (Lift-3), 107/2, Kakrail, Dhaka-1000
Email: bdtaxcare@[Link]
01852-777680 [Link]

mv‡Rkb (AvqKi)

GK K_vq cªKvk I †QvU cÕkœ

01| AvqKi AvBb, 2023 †Kvb ZvwiL †_‡K Kvh©Ki n‡q‡Q?

DËi: 22 Ryb, 2023|
02| cªwZ eQi †Kvb Zvwi‡L ÔAvqKi w`em' cvwjZ nq?
DËi: 30 b‡f¤^i |
03| AvqKi AvBb, 2023 Abyhvqx e¨w³ Ki`vZv‡`i wiUvb© `vwL‡ji †kl ZvwiL †KvbwU?
DËi: 30 b‡f¤^i |
04| AvqKi AvBb, 2023 G †gvU avivi msL¨v KZ?
DËi: 345 wU|
05| AvqKi AvBb, 2023 Abyhvqx m‡e©v”P AvqKi KZ©…c‡‣i (Income Tax Authority) bvg wjLyb|
DËi: RvZxq ivR¯^ †evW© |
06| evwYwR¨K M„n m¤úwË n‡Z Avq wbiƒc‡Yi †‣‡Î Ô‡givgZ I i‣Yv‡e‣Y' Lv‡Z Aby ‡gv`b‡hvM¨ Li‡Pi cwigvY Ôevwl©K g~j¨×
(Annual Value) Gi KZ fvM?
DËi: 30 kZvsk|
07| e¨w³ Ki`vZvi †‣‡Î AvqKi †iqv‡Zi m‡e© v”P mxgv KZ?
DËi: 10 (`k) j¶ UvKv|
08| ‡Kvb Ki`vZvi †‣‡Î me©‡kl Avqe‡l© KZ UvKvi AwaK Avq wbiƒwcZ n‡j AwMªg AvqKi cª ‡hvR¨ nq?
DËi : 6 (Qq) j¶ UvKv|
09| Dc-Ki Kwgkbvi KZ©…K e¨w³ Ki`vZvi Kiv‡`‡ki weiæ‡× Avwcj `v‡q‡ii †‣‡Î Avwcj wd Gi cwigvY KZ?
DËi: 200 UvKv|
10| e¨w³ Ki`vZvi AvqKi wiUv‡b© †K ¯^v‣i Ki‡Z cv‡ib?
DËi: Ki`vZv wb‡RB|
11| e¨w³ Ki`vZvi cwim¤ú` I `vq weeiYx‡Z cª`wk©Z bxU m¤ú‡`i cwigvY KZ UvKvi AwaK n‡j mviPvR©
cª‡hvR¨ n‡e?
DËi: 4 (Pvi) †KvwU UvKvi AwaK|
12| 2024-2025 Ki eQ‡i gwnjv Ki`vZvi Kigy³ Av‡qi mxgv KZ? (AvB,wU,wc wbtct-17)
DËi: 4,00,000 UvKv|
13| MvRxcyi wmwU K‡c©v‡ik‡bi GKRb Ki`vZvi Rb¨ 2024-2025 Ki eQ‡i b¨~bZg K‡ii cwigvY KZ?
DËi: 4,000 UvKv|
14| e¨w³ Ki`vZv‡`i Rb¨ ÔTax Day× KZ Zvwi‡L?
DËi: 30 b‡f¤^i |
15| PvKwi n‡Z Avq Gi aviv D‡jøL Kiæb|
DËi: aviv 32
16| AvqKi AvBb, 2023 Gi 171 aviv †gvZv‡eK †Kv¤úvbx e¨ZxZ Ab¨vb¨ Ki`vZv‡`i †‣‡Î cªwZ ermi †Kvb Zvwi‡Li g‡a¨
wiUvb© `vwLj Kwi‡Z nq?
DËi: 30 †k b‡f¤^i
17| AMªxg AvqKi cª`v‡bi aviv KZ?
DËi: aviv 154
18| e¨emvwqK ¶wZ m‡e©v”P KZ ermi ch©šÍ mgš^q Kiv hvq?

3
 BTC Academy PHP Tower (Lift-3), 107/2, Kakrail, Dhaka-1000
Email: bdtaxcare@[Link]
01852-777680 [Link]

DËi: cieZ©x 6 Kie‡l©|

19| AvqKi AvBb, 2023 G †gvU Zdwm‡ji msL¨v KZ?
DËi: 8 wU|
20| †Kvb Ki`vZv KZ©…K Zvnvi Pv evMv‡b PvlK„Z Ges Zvnvi wbR¯^ d¨v±ix‡Z Drcvw`Z Pv Gi weµqjä Avq †Kvb Lv‡Zi
(Head) Avq wnmv‡e MY¨ nB‡e?
DËi: 40% e¨emv Avq Ges 60% K…w l nB‡Z Avq|
21| AvqKi AvB‡bi 41(3) avivi D‡jøwLZ AwZwi³ AsK †Kvb Lv‡Zi Avq wnmv‡e MY¨ nB‡e?
DËi: we‡kl K…wl Avq [41(3) K…wlKv‡R e¨eüZ †Kv‡bv cwim¤ú` cwiZ¨³, wbwðý ev aŸsm nBevi Kvi‡Y †Kv‡bv wegv,
m¨vj‡fR ev ‣wZc~iY wnmv‡e cªvß A_©|
23| Kwgkbvi (Avwcj) Gi Av‡`‡ki weiæ‡× †Kv_vq Avwcj `v‡qi Kwi‡Z nq?
DËi: AvcxjvZ UªvBe¨ybvj Gi wbKU Avwcj `v‡qi Kwi‡Z nq|
24| AMªxg AvqKi cª`v‡bi 4 wU wKw¯Íi mgqmxgv (ZvwiL) D‡jøL Kiæb|
DËi: 1g wKw¯Í - 15 †m‡Þ¤^i; 2q wKw¯Í - 15 wW‡m¤^i; 3q wKw¯Í - 15 gvP©; 4_© wKw¯Í - 15 Ryb| [aviv-155(2)]
25| †K/Kvnviv GKRb Ki`vZvi ÔAby‡gvw`Z cªwZwbwa' (Authorized Representative) nB‡Z cv‡ib?
DËi: (K) Ki`vZvi wcZv, gvZv, ¯^vgx ev ¯¿ x, cyÎ, Kb¨v, fvB ev †evb;
(L) Ki`vZvi †Kv‡bv c~Y©Kvjxb wbqwgZ Kg©Pvix;
(M) GKRb Ki AvBbRxex| [(aviv-327(2)]|
26| †Kvb Ki wba©viYx Av‡`‡k Ki`vZv ms‣yä nB‡j wZwb wK D³ Av‡`‡ki weiæ‡× †`Iqvbx Av`vj‡Z gvgjv `v‡qi Kwi‡Z
cv‡ib?
DËi: n¨vu cv‡ib|
27| †K/Kvnviv AvqKi AvBb, 2023 †gvZv‡eK ÔAvqKi KZ©…c‣' Gi msÁvfy³?
DËi: Ki cwi`k©K; Ki Kwgkbvi; mnKvix Ki Kwgkbvi; AwZwi³ mnKvix Ki Kwgkbvi| [aviv-4]
28| ‡Kvb †Kvb †‣‡Î `vbKi cª‡`q nB‡e?
DËi: RvgvZv‡K K…Z`vb 20,000; Nwbô eÜy‡K K…Z`vb 20,000 (`vbKi AvB‡bi aviv-3)|
29| †M‡R‡UW hy×vnZ gyw³‡hv×v Ki`vZvi Kigy³ Av‡qi mxgv KZ?
DËi: 5,00,000 UvKv|
30| e¨w³‡kªwYi Ki`vZvi AvqK‡ii m‡e©v”P nvi KZ?
DËi: 25%
31| ÷K G•‡P‡Ã ZvwjKvfy³ e¨vs‡Ki Kinvi KZ?
DËi: 37.5%
32| Kywgjøv wmwU Ki‡cv‡ikb GjvKvi GKRb Ki`vZvi b¨~bZg Ki KZ n‡e?
DËi: 4,000 UvKv |
33| bxU cwim¤ú` 15 †KvwU AwZµg Ki‡j mviPv‡R©i nvi KZ n‡e?
DËi: 20% (10-20 †KvwU ch©šÍ)
34| Eligible amount wbiƒc‡Yi †‣‡Î †gvU Av‡qi m‡e©v”P KZ kZvsk †bqv nq?
DËi: 20%
35| evwYwR¨K M„n-m¤úwËi †‣‡Î evwl©K g~‡j¨i KZ kZvsk †givgZ LiP Aby‡gv`b Kiv nq?
DËi: 30%
36| AvevwmK M„n-m¤úwËi †‣‡Î evwl©K g~‡j¨i KZ kZvsk †givgZ LiP Aby‡gv`b Kiv nq?
DËi: 25%
37| KZ w`‡bi g‡a¨ Avwcj `v‡qi Kiv hvq?
DËi: 45 w`‡bi g‡a¨ [aviv-287]
38| Rwigvbv Av‡iv‡ci †‣‡Î cª_‡g †Kvb avivq †bvwUk Ki‡Z nq?

4
 BTC Academy PHP Tower (Lift-3), 107/2, Kakrail, Dhaka-1000
Email: bdtaxcare@[Link]
01852-777680 [Link]

DËi: aviv 289

39| 213 avivi Kvh©µg †Kvb †Kvb AvqKi KZ©…c‣ MªnY Ki‡Z cv‡ib?
DËi: cwi`k©x AwZwi³ Ki Kwgkbvi
40| AvqKi AvB‡b †gvU Zdwmj msL¨v KqwU?
DËi: 8wU
41| AwMªg AvqK‡ii wØZxq wKw¯Í †Kvb Zvwi‡Li g‡a¨ cª`vb Ki‡Z nq?
DËi: 2q wKw¯Í - 15B wW‡m¤^i
42| RxebhvÎv e¨‡qi Z_¨ †Kvb di‡g `vwLj Ki‡Z nq?
DËi: AvBwU-10 wewe (2023 )
43| Avqel© ejv nq KZ gvm †K?
DËi: 12 gvm |
44| Ki wba©viYx ermi avh© K‡ib †K?
DËi: Dc-Ki Kwgkbvi|
45| KZ w`‡bi g‡a¨ Avwcj `v‡qi Ki‡Z nq?
DËi: 45 w`‡bi g‡a¨
46| AvqKi KZ©…c‣ †K?
DËi: RvZxq ivR¯^ †evW© |
47| AvqKi KZ©…c‣‡K wb‡qvM`v‡bi GKK ‣gZv Kvi?
DËi: RvZxq ivR¯^ †ev‡W©i|
48| Avwcj gvgjv wb®úwËi welqwU †Kvb Kwgk‡bi Dci b¨v¯Í _v‡K?
DËi: Kwgkbvi (Avwcj)|
49| Ki Kwgkbvi wb‡gœi †Kvb welqwU cwi`k©b K‡ib?
DËi: AvqKi duvwK|
50| Ki AeKvk †`Iqv nq †Kvb avivq?
DËi: aviv-81 I lô Zdwm‡ji Ask 4|
51| †Kvb wkí cªwZôvb‡K Drcv`b/evwYR¨ Avi¤¢ Kwievi KZ w`‡bi g‡a¨ wba©vwiZ di‡g wba©vwiZ cªwµqv hvPvB Kwiqv RvZxq
ivR¯^ †ev‡W©i wbKU Av‡e`b Kwi‡Z nB‡e?
DËi: 6 gv†mi g‡a¨| [aviv-82(1)]
52| Ki`vZvi g„Z¨y nB‡j †mB Ki Av`vq Kiv nq KZ avivq?
DËi: 194 aviv †gvZv‡eK|
53| g„Z Ki`vZvi Ki cª`vb Kwi‡e †K?
DËi: Zvnvi DËivwaKvix|
54| g„Z ev A‣g e¨w³i c‡‣ cªZ¨c©Y `vwe Kwi‡Z cvwi‡eb †K?
DËi: Zvnvi AvBbvbyM cªwZwbwa ev Uªvw÷, AwffveK ev wiwmfvi| [aviv-227]
55| Ki`vZvMY AvqKi weeiYx Kvnvi Kv‡Q `vwLj Kwi‡eb?
DËi: Dc-Ki Kwgkbv‡ii Kv‡Q|
56| `vbKi cª`vb K‡ib †K?
DËi: Ki`vZv|
57| ‡Kvb avivi weavb Abyhvqx Ki`vZvi e¨vsK wnmve nB‡Z mivmwi miKv‡ii e¨vsK wnmv‡e UªvÝdv‡ii gva¨‡g e‡Kqv Ki
Av`vq Kiv hvB‡e|
DËi: aviv-215 |
58| cªv_wgK AePq wK‡mi Rb¨ cª‡hvR¨?
DËi: hš¿cvwZi Rb¨ |
59| AwZwi³ AePq wK‡mi Rb¨ cª‡hvR¨?

5
 BTC Academy PHP Tower (Lift-3), 107/2, Kakrail, Dhaka-1000
Email: bdtaxcare@[Link]
01852-777680 [Link]

DËi: hš¿cvwZi Rb¨|

60| we‡kl fvZv wK‡mi Dci cª‡hvR¨?
DËi: bZyb hš¿cvwZi Dci|
61| RãK„Z Avq m¤úwK©Z †iKW© msi‣‡Yi mgqmxgv KZw`b?
DËi: Rã nBevi ZvwiL nB‡Z 60 (lvU) Kvh©w`e‡mi AwaK mg‡qi Rb¨| [aviv-208]
62| DB_‡nvìvi kbv³KiY b¤^i (WweøDAvBGb) Gi weavb i‡q‡Q †Kvb avivq?
DËi : aviv 263|
63| †Kvb e¨w³ Ki`vZv Acivax nB‡j Zvnv‡K KZ ermi ch©šÍ Kvivevm ev A_© `wÐZ Kwi‡Z cv‡i?
DËi: m‡e©v‧P 5 ermi ch©šÍ Kvivevm ev A_©`Ð Dfq `‡Ð `wÐZ Kwi‡Z cv‡i| (aviv-312)
64| AvqKi AvB‡bi 312 avivq Acivax e¨w³ KZ erm‡ii Kviv`Ð Kwi‡Z cv‡i?
DËi: m‡e©v‧P 5 ermi|
65| RãK„Z Avq m¤úwK©Z †iKW© DcKi Kwgkbv‡ii wbKU KZ w`‡bi g‡a¨ n¯ÍvšÍi Ki‡Z nq?
DËi: †hB Zvwi‡L †iKW© Kiv nq D³ ZvwiL nB‡Z 30 (wÎk) w`‡bi g‡a¨| [aviv-207]
66| GKRb e¨w³ wb‡Ri Avq †Mvcb Ki‡j m‡e© v”P KZ erm‡ii Kviv`‡Ð `wÐZ Kwi‡Z cv‡ib?
DËi: m‡e©v‧P 5 (cuvP) ermi ch©šÍ Kviv`Ð, Z‡e 6 (Qq) gv‡mi wb‡gœ b‡n, ev A_©`‡Ð ev Dfq `‡Ð `wÐZ nB‡eb|
67| AvBbMZ RwUjZv _vwK‡j gvgjv wb¯úwËi Rb¨ †Kvb †Kv‡U© cwiPvjbv nq?
DËi: nvB‡KvU© wWwfk‡b|
68| Askx`vix Kvievi-Gi msÁv AvqKi AvBb, 2023 †Kvb weav‡b †`Iqv Av‡Q?
DËi: AvqKi AvB‡bi 2(8) I 2(58)-Gi weavb Abyhvqx|
69| Askx`vix Kvievi MY¨ Kiv nq wKfv‡e?
DËi: KwZcq e¨w³ Zvnv‡`i wb‡Ri g‡a¨ Pyw³e× m¤ú‡K© ¯'vcb Kwiqv|
70| me© cª_g †Kvb †`‡k AvqKi AvBb cªeZ©b Kiv nq|
DËi: fviZ e‡l©|
71| Rvj Ki`vZv kbv³KiY b¤^i (wUAvBGb) e¨env‡ii Rb¨ Rwigvbv KZ n‡Z cv‡i?
DËi: 20 (wek) nvRvi UvKv| [aviv-268]
72| AvqKi AvBb 2023 G Aa¨vq KqwU?
DËi: 25 wU|
73| †Kvb miKvi me©cª_g AvqKi AvBb cªeZ©b K‡ib ?
DËi: weªwUk miKvi|
74| evsjv‡`k miKvi Ki AbymÜvb Kwgkb MVb K‡ib KZ mv‡j?
DËi: 1984 mv‡j|
75| AvqKi Kwgk‡bi ZË¡eav‡b GKwU bZyb AvqKi AvBb iPbv Kiv nq KZ mv‡j?
DËi: 1984 mv‡j|
76| AvqKi AvB‡bi wewfbœ wbqgvejxi ˆZix I Kvh©Ki ‣gZv †Kvb Awdm‡K †`Iqv n‡q‡Q?
DËi: RvZxq ivR¯^ †evW© ‡K|
77| Ki avh© nq wK‡mi Dci?
DËi: RbM‡Yi Av‡qi Dci|
78| evsjv‡`‡ki evwn‡i AwR©Z Av‡qi Rb¨ Ae¨vnwZi weavb i‡q‡Q †Kvb avivq?
DËi: aviv 246|
79| cªZ¨‣ K‡ii Avkv bv Kwiqv †h cwigvY A_© cª`vb Kiv nq Zvnv‡K wK e‡j?
DËi: AvqKi|
80| miKvix Av‡qi cªavb Drm wK?
DËi: Ki|
81| wiUv‡b©i wfwˇZ Ki cwi‡kv‡a e¨_©Zvi Rb¨ Rwigvbvi nvi KZ?

6
 BTC Academy PHP Tower (Lift-3), 107/2, Kakrail, Dhaka-1000
Email: bdtaxcare@[Link]
01852-777680 [Link]

DËi: 25 (cuwPk) kZvsk| [aviv 271]

82| RvZxq ivR¯^ †evW© Ki Av‡ivc I Ki Av`v‡qi †‣‡Î †h bxwZ gvwbqv P‡j Zvnvw`M‡K wK e‡j?
DËi: K‡ii bxwZ|
83| Avq †Mvcb Kwievi Rb¨ Rwigvbvi K_v †Kvb avivq ejv n‡q‡Q?
DËi: 272 avivq|
84| A_©‰bwZK Dbœq‡bi cªZxK wK?
DËi: RvZxq Avq e…w×
85| Kigy³ mxgvi AwaK Avq Av‡Q Ggb e¨vw³ Ki`vZvi 2024-2025 Ki e‡l© b~b¨Zg cª‡`q AvqK‡ii cwigvY KZ?
DËi: XvKv DËi wmwU K‡c©v‡ikb, XvKv `w‣Y wmwU K‡c©v‡ikb Ges PUªMªvg wmwU K‡c©v‡ikb GjvKvq Aew¯'Z Ki`vZv-5,000/-
UvKv; Ab¨vb¨ wmwU K‡c©v‡ikb GjvKvq Aew¯'Z Ki`vZv-4,000/- UvKv; wmwU K‡c©v‡ikb e¨ZxZ Ab¨vb¨ GjvKvq Aew¯'Z
Ki`vZv-3,000/- UvKv|
85| GKwU Ki mv‡K©‡j †Kvb †Kvb c` gh©v`vi Kg©KZ©v Ki wba©viY (Assessment) K‡ib?
DËi: Dc-Ki Kwgkbvi, mnKvix Ki-Kwgkbvi I AwZwi³ mnKvix Ki Kwgkbvi|
86| e¨w³ Ki`vZvi `ywU Kigy³ Av‡qi LvZ D‡jøL Kiæb|
DËi: (1) Ki`vZv KZ©…K cªvß AemifvZv, (2) K…wlLv‡Z 200,000 UvKv ch©šÍ Kigy³|
87| Ki`vZvi e¨emv A_ev †ckv Lv‡Z Avq wbiƒcYKv‡j wb‡gœv³ LiPmg~n wK Aby‡gv`b‡hvM¨ LiP wn‡m‡e we‡ewPZ nB‡e?
DËi: †Kvb Kg©Pvix‡K cª`Ë †eZb hvnvi Dci AvBb †gvZv‡eK Dr‡m Ki KZ©b Ki nBqv‡Q|
88| AvqKi AvBb 2023 Abyhvqx Ki cwi`k©K ÔAvqKi KZ©…c‡‣i× AšÍf©…³ wKbv?
DËi: AvqKi AvBb 2023 Gi 4 aviv Abyhvqx ÔKi cwi`k©K× AvqKi KZ©…c‡‣i AšÍf©~³|
89| AvqKi AvB‡b ÔDcKi Kwgkbvi× ej‡Z Kv‡K Kv‡K eyS vq?
DËi: ÔDcKi Kwgkbvi× A_© aviv 4 Gi Aax‡b K‡i Dc-Kwgkbvi wn‡m‡e wbhy³ GKRb e¨w³, Ges GKRb UªvÝdvi cªvBwms
Awdmvi wn‡m‡e wbhy³ GKRb e¨w³‡K AšÍf©…³ K‡ib, GKRb mnKvix Kwgkbvi, GKRb AwZwi³ mnKvix Kwgkbvi Ges
GKRb Ki Av`vqKvix Kg©KZ©v|
90| AvevwmK M„n m¤úwËi Avq wbiƒc‡Y evwl©K g~ ‡j¨i KZ kZvsk †givgZ LiP eve` Aby‡gv`b‡hvM¨?
DËi: AvqKi AvBb 2023 Abyhvqx M…n m¤úwËi Avq wbiƒc‡Y evwl©K g~‡j¨i GK PZy_©vsk (25%) †givgZ LiP eve`
Aby‡gv`b‡hvM¨
91| e¨emvq Lv‡Zi Avq wbiƒc‡Y GKRb Kg©Pvixi Rb¨ Aby ‡gv`b‡hvM¨ cviKyBwRU Gi m‡e© v”P cwigvY KZ?
DËi: e¨emvq Lv‡Zi Avq wbiƒc‡Y GKRb Kg©Pvixi Rb¨ Aby‡gv`b‡hvM¨ †eZbc~iK (perquisite) Gi m‡e©v‧P cwigvY
10,00,000/- (`k j¶) UvKv |
92| †Kvb GKRb Ôe¨w³× gh© v`vi Ki`vZvi wb‡gœv³ m¤ú`¸wji †Kvb †KvbwU g~jabx m¤ú` (Capital Asset) wn‡m‡e Mb¨
nB‡e?
DËi: XvKvi ebvbx‡Z Aew¯'Z 5 KvVv Lvwj Rwg; GKwU cvewjK wjwg‡UW †Kv¤úvbxi †kqvi|
92| me©‡kl wbiƒwcZ †gvU Avq KZ nB‡j AMªxg Ki cwi‡kva Ki‡Z nq?
DËi: K…wl Lv‡Zi Avq I g~jabx Avq e¨ZxZ me©‡kl wbiƒwcZ †gvU Avq Qq j‣ UvKvi AwaK nB‡j AwMªg Ki cwi‡kva Ki‡Z
nq|
92| †gvU KZ wKw¯Í ‡Z AwMªg Ki cwi‡kva Ki‡Z nq?
DËi: †gvU Pvi (4) wKw¯Í‡Z AwMª g Ki cwi‡kv` Ki‡Z nq|
93| AwMªg AvqKi cª`v‡bi wKw¯Íi ZvwiLmg~n wK wK?
DËi: cª_g A_© eQ‡i PviwU av‡c AwMª g K‡ii wKw¯Íi UvKv cwi‡kva Ki‡Z nq| †hgb -
1g wKw¯Í- 15B †m‡Þ¤^i;
2q wKw¯Í- 15B wW‡m¤^i;
3q wKw¯Í- 15B gvP©;
4_© wKw¯Í- 15B Ryb |

7
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Email: bdtaxcare@[Link]
01852-777680 [Link]

94| f~qv wUAvBGb (Ki`vZv mbv³KiY b¤^i) `vwLj/e¨env‡ii †‣‡Î m‡e©v”P KZ UvKv Rvigvbv Av‡iv‡ci weavb Av‡Q?
DËi: f~qv wUAvBGb `vwLj e¨env‡ii †‣‡Î m‡e©v‧P Rwigvbvi cwigvb 20,000 UvKv
95| Ki Kwgkbvi (Avcxj) Gi Av‡`‡ki weiæ‡× †Kv_vq Avcxj `v‡qi Kwi‡Z nq?
DËi: AvcxjvZ UªvBe¨ybvj Gi wbKU Avcxj `v‡qi Kwi‡Z nq|
96| K‡ii D‡Ïkvejx wK wK?
DËi: 1. ivR¯^ Av`vq; 2. wejvmeûj Rxeb hvÎv wbqš¿Y; 3. Av‡qi c~Y© e›UY; 4. A_©‰bwZK Dbœqb; 5. Av‡qi ˆelg¨ nªvm; 6.
cywR wewb‡qvM|
97| Ki †diZ ewj‡Z wK eyS?
DËi: Ki`vZv Ki KZ©…c‣‡K Ki`vq A‡c‣v AwZwi³ A_© cª`vb K‡i ZLb Ki `vq mgš^‡qi ci †h AwZwi³ A_© †_‡K hvq
Zv‡K Ki †diZ e‡j|
98| AvqKi KZ©c‣ Kv‡K e‡j?
DËi: †h mKj Kg©KZ©v AvqKi AvBb 2023 Abyhvqx 4 aviv Kvh© m¤úv`b K‡ib Zvnv‡`i‡K mw¤§wjZfv‡e AvqKi KZ©…c‣
e‡j|
99| AvqKi KZ©…c‣‡K Kqfv‡M wef³ Kiv nBqv‡Q?
DËi: 1| cªkvmwbK KZ©…c‣; 2|wePvi wefvMxq KZ©…c‣|
100| AePq Kx?
DËi: †Kvb m¤úwË µgvMZ e¨env‡ii d‡j wKsev Kvj AwZevn‡bi d‡j wKsev Ab¨ †Kvb Kvi‡Y Dnvi †h g~j¨ nªvm N‡U wnmve
weÁv‡b Zvnv‡K AcPq e‡j|
101| fvZv Kvnv‡K e‡j?
DËi: Awd‡mi †Kvb we‡kl Kvh© m¤úv`‡bi Rb¨ wb‡qvMKZ©v Kg©Pvix‡K †h we‡kl myweav ev wbw`©ó cwigvY A_© cª`vb K‡ib
Zvnv‡K fvZv e‡j|
102| AMªxg Ki wbY©q|
DËi: Ki`vZv KZ©…K †mB cwigvY Ki AMªxg cwi‡kva Kwi‡Z nB‡e †hB cwigvY Ki me©‡kl Avqe‡l©i †gvU Av‡qi Dci
wbqwgZfv‡e ev kZ© mv‡c‡‣ wba©vwiZ nBqv‡Q| Z‡e D³ AMª xg Ki cª`v‡bi mgq Drm¯'‡j KwZ©Z Ki nªvm Kiv hvB‡e| †h
erm‡ii Rb¨ AMªxg Ki cwi‡kva Kwi‡Z nB‡e †mB erm‡ii Kinvi cª‡qvM Kwiqv AMªxg K‡ii cwigvY wbY©q Kwi‡Z
nB‡e|

List of Important Abbreviation

1. ACT- Assistant Commissioner of Taxes
2. ADR- Alternative Dispute Resolution
3. AIT- Advance Income Tax
4. AJCT- Appellate Joint Commissioner of Taxes
5. AT- Advance Tax
6. BAS- Bangladesh Accounting Standard
7. BFRS- Bangladesh Financial Reporting Standard
8. BIN- Business Identification Number
9. BTRC- Bangladesh Telecommunication Regulatory Commission
10. CDA- Chittagong Development Authority
11. CI Sheet- Corrugated Iron Sheet
12. CIC- Central Intelligence Cell
13. CNG- Compressed Natural Gas
14. CSR- Corporate Social Responsibility
15. DCT- Deputy Commissioner of Taxes
16. DOHS- Defense Officers Housing Society
17. DR- Departmental Representative

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Email: bdtaxcare@[Link]
01852-777680 [Link]

18. ETIN- Electronic Taxpayer Identification Number

19. EACT- Extra Assistant Commissioner of Taxes
20. EPZ- Export Processing Zones
21. F.A- Finance Act
22. F.O- Finance Ordinance
23. GIS- Geographic Information Services
24. ICT- Information and Communications Technology
25. IGW- International Gateway
26. IJCT- Inspecting Joint Commissioner of Taxes
27. IT- Information Technology
28. ITES- Information Technology Enabled Services
29. ITO- Income Tax Ordinance
30. ITP- Income Tax Practitioners
31. KDA- Khulna Development Authority
32. LNG- Liquefied Natural Gas
33. MS Rod- Mild Steel Rod
34. NBR- National Board of Revenue
35. NGO- Non-governmental Organization
36. PSC- Production Sharing Contract
37. RDA- Rajshahi Development Authority
38. SEZ- Special Economic Zone
39. SME- Small and Medium Enterprises
40. SRO- Statutory Regulatory Order
41. TCAN- Tax Collection Account Number
42. TDS- Tax Deducted at Sources
43. TIN- Taxpayer's Identification Number
44. TRN- Tax Registration Number
45. TRO- Tax Recovery Officer
46. UTIN- Unified Taxpayer's Identification Number
47. VAT- Value Added Tax
48. VDS- VAT Deducted at Source

9
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Email: bdtaxcare@[Link]
01852-777680 [Link]

msÁv
1. wbevmx
2. Avq
3. AvqKi
4. Kiel©
5. Avqel©
6. Ki`vZv
7. Ki †iqvZ
8. Ki w`em
9. ¶gZvcÖvß cÖwZwbwa
10. †Ljvcx Ki`vZv
11. evwl©K g~j¨
12. evRvi g~j¨
13. e¨w³
14. †eZb
15. †Kv¤cvbx
16. jf¨vsk
17. ißvbx
18. DËg wePv‡ii Ki wba© vib
19. cviKzBwRU
20. UªvÝdvi cÖvBwms
21. e¨vsK UªvÝdvi
22. wmwKDwiwUR
23. Ki AeKvk
24. g~jabx jvf
25. AvqKi wiUvb©
26. mviPvR©

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Email: bdtaxcare@[Link]
01852-777680 [Link]

wbevmx [aviv-2(45)] (¯^vfvweK e¨w³i †ÿ‡Î)

¯^vfvweK e¨w³i †ÿ‡Î wbevmx A_© †Kv‡bv Avqe‡l©-
(K) whwb wbgœewY©Z mgqe¨vcx evsjv‡`‡k Ae¯'vb K‡i‡Qb-
(A) avivevwnKfv‡e A_ev D³ e‡l© mgwóMZfv‡e b~¨bZg 183 (GKkZ wZivwk) ev Z‡ZvwaK w`b; ev
(Av) D³ e‡l© avivevwnKfv‡e ev mgwóMZfv‡e me© ‡gvU 90 (beŸB) w`b ev Z‡ZvwaK w`b Ges Ae¨ewnZ c~e©eZ©x 4 (Pvi)
erm‡ii g‡a¨ avivevwnKfv‡e A_ev mgwóMZfv‡e †gvU 365 (wZbkZ cuqlwÆ) A_ev Z‡ZvwaK w`b|

Avq [aviv-2(13)]
Avq A‡_© AšÍf©z³ n‡e
(K) GB AvB‡bi †Kv‡bv weav‡bi Aaxb Ki Av‡ivc‡hvM¨ †h‡Kv‡bv Drm n‡Z D™¢‥Z Avq, cÕvwß, gybvdv ev AR©b ;
(L) GB AvB‡bi †Kv‡bv weav‡bi Aaxb Drm Ki KZ©b ev msMÕn‡hvM¨ †h-†Kv‡bv cwigvY A_©;
(M) Dc-`dv (K) †Z DwjøwLZ Avq ev gybvdv AR©‡bi mv‡_ mswkøó †Kv‡bv †jvKmvb ev ÿwZ;
(N) PZy_© Zdwm‡ji 8bs Aby‡‧Q` Abymv‡i avh©K…Z wgDPy¨qvj BÝy‡iÝ msN KZ…©K cwiPvwjZ BÝy¨‡iÝ e¨emvq
gva¨‡g AwR©Z gybvdv ev cÕvwß;
(O) GB AvB‡bi †Kv‡bv weav‡bi Aax‡b Avq wn‡m‡e MY¨ ev we‡ewPZ †h‡Kv‡bv A_©, A_ev evsjv‡`‡k D™¢~Z, m…ó ev cÕvß †h‡Kv‡bv
Avq A_ev DcwPZ, D™¢~Z, m…ó ev cÕvß wn‡m‡e we‡ewPZ †h‡Kv‡bv A_©;
(P) Ki Av‡ivc Kiv nq Giƒc †h‡Kv‡bv cwigvY A_© , cwi‡kva ev †jb‡`b|
(Q) †Kv‡bv cwim¤ú‡`i AR©b hvnv
(A) cÕvK…wZK b‡n;
(Av) †Kv‡bv e¨w³i ¯^xq m…wó b‡n;
(B) `vq ev e܇Ki wecix‡Z ¯^xq m…wó b‡n;
&(C) DËivwaKvi, DBj, AwQqvZ ev Uªv÷g~‡j AwR©Z b‡n|

AvqKi [aviv-2(14)]
A_© GB AvB‡bi Aaxb Av‡ivc‡hvM¨ ev cwi‡kva‡hvM¨ †h‡Kv‡bv cÕKv‡ii Ki ev mviPvR© |

Avqel© [aviv-2(15)]
Avqel© A_© Kie‡l©i Ae¨ewnZ c~e©eZ©x A_©eQi| GQvovI wb‡gœv³ mgqKvj Avqe‡l©i AšÍf©y³ n‡e-
(K) †Kv‡bv e¨emv cÕ_g ïiæi ZvwiL n‡Z cieZ©x Ryb gv‡mi 30 ZvwiL ch©šÍ mgq;
(L) bZzbfv‡e †Kv‡bv Av‡qi D™¢e NU‡j †h ZvwiL n‡Z Zv ïiæ n‡q‡Q †mB ZvwiL n‡Z ïiæ K‡i cieZ©x Ryb gv‡mi 30 ZvwiL
ch©šÍ mgq;
(M) RyjvB gv‡mi cÕ_g w`b n‡Z ïiæ K‡i †Kv‡bv e¨emv mgvwßi ZvwiL ev †ÿÎgZ, AwbMwgZ †Kv‡bv ms¯'vi wejywß ev †Kv‡bv
†Kv¤úvwbi Aemv‡bi ZvwiL ch©šÍ mgq;
(N) RyjvB gv‡mi cÕ_g w`b n‡Z ïiæ K‡i AwbMwgZ †Kv‡bv ms¯'vi Askx`v‡ii Aemi ev g…Zy¨i ZvwiL ch©šÍ mgq;
(O) AwbMwgZ †Kv‡bv ms¯'vi Askx`v‡ii Aemi ev g…Zy¨i Zvwi‡Li Ae¨ewnZ cieZ©x ZvwiL n‡Z D³ AwbMwgZ ms¯'vi Aci
†Kv‡bv Askx`v‡ii Aemi ev g…Zy¨i ZvwiL ev †ÿÎgZ, D³ Aemi ev g…Zy¨i Zvwi‡Li Ae¨ewnZ cieZ©x Ryb gv‡mi 30 ZvwiL;
(P) †Kv‡bv e¨vsK, wegv ev Avw_©K cÕwZôvb ev Zvi †Kv‡bv mn‡hvMx msMV‡bi †ÿ‡Î mswkøó eQ‡ii Rvbyqvwi gv‡mi cÕ_g w`b n‡Z
ïiæ K‡i cieZ©x 12 (ev‡iv) gvm|

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Email: bdtaxcare@[Link]
01852-777680 [Link]

Kiel© [aviv-2(24)]

Kiel© A_© cÕ‡Z¨K eQi RyjvB gv‡mi cÕ_g w`b n‡Z ïiæ K‡i 12 (ev‡iv) gvm †gqv` Ges AvqKi AvB‡bi weavbvewji Aaxb Kiel©
wn‡m‡e MY¨ †Kv‡bv †gqv`|

e¨w³ Ki`vZvi †ÿ‡Î Avqel© Ges Kiel© A_©eQi n‡e| e¨w³ Ki`vZv †h A_©eQ‡i Avq Ki‡e wVK cieZ©x

A_©©eQ‡i Zvi wnmve Dc¯' vcb Ki‡e| Zvn‡j Avgiv GLv‡b `ywU eQi A_© eQi †`L‡Z cvB GKwU n‡jv Pjgvb A_©eQi †h eQi Avgiv
AvqKi wiUvb© `vwLj Kwi (Kiel©) Ges wVK Gi Av‡Mi A_©eQi †h eQi Avgiv Avq Kwi (Avqel© )|

aiv hvK eveyj mv‡ne 30 b‡f¤^i 2024-G cÕ_g AvqKi wiUvb© `vwLj Ki‡e GLb †m wiUv‡b© Avqel© I Kiel© Kx wjL‡e?
Avqel© n‡e 2023-2024 Ges Kiel© n‡e 2024-2025
wb‡Pi wPÎ Avq I el© eyS ‡Z Avcbv‡K mvnvh¨ Ki‡e|
Avqel© Ki el©
2023-2024 2024-2025
2022-2023 2023-2024
Ki`vZv [aviv-2(22)]

Ki`vZv A_© Kiv‡ivc‡hvM¨ A_© DcvR©bKvix †Kv‡bv e¨w³| GQvovI wbgœ ewY©Z e¨w³MYI Ki`vZvi AšÍf©y³ n‡eb, h_v:
(K) AvqKi AvB‡bi Aaxb †Kv‡bv Ki ev Ab¨ †Kv‡bv A_© cwi‡kv‡a eva¨ †Kv‡bv e¨w³;
(L) Giƒc cÕ‡Z¨K e¨w³-
(A) hvi Avq, A_ev hvi Av‡qi mwnZ Ab¨ †Kv‡bv e¨w³i Avq wba© viY‡hvM¨; A_ev
(Av) hvnvi ev Aci e¨w³i cÕvc¨ cvIbv wba© vi‡Yi Rb¨ AvqKi AvB‡bi Aaxb Kvh© µg M…nxZ n‡q‡Q;
(M) hv‡K b~¨bZg Ki cwi‡kva Ki‡Z n‡e;
(N) †Kv‡bv wiUvb©, `wjj ev weeiYx `vwL‡j ev Z_¨ cÕ`v‡b eva¨ †Kv‡bv e¨w³;
(O) Ki wba©vi‡Y B‧QyK Ges wiUvb© `vwLjKvix †Kv‡bv e¨w³;
(P) AvqKi AvB‡bi †Kv‡bv weav‡bi Aaxb Ki`vZv ev †Ljvwc Ki`vZv wn‡m‡e MY¨ †Kv‡bv e¨w³;
(Q) hvi weiæ‡× AvqKi AvB‡bi Aaxb †Kv‡bv Kvh© aviv MªnY Kiv n‡q‡Q;

†Ljvwc Ki`vZv [aviv-2 (32)]

†Ljvwc Ki`vZv A_©-

(K) †Kv‡bv e¨w³ whwb AvqKi AvBbvbyhvqx †Kv‡bv Ki cwi‡kv‡a e¨_© n‡q‡Qb, ev
(L) †Kv‡bv e¨w³ whwb AvqKi AvBbvbyhvqx †Ljvwc Ki`vZv wn‡m‡e MY¨ n‡q‡Qb|

Ki Ae¨vnwZ [aviv-2(26)]

Ki Ae¨vnwZ A_© †Kv‡bv e¨w³‡K wbgœewY©Z myweav cÕ`v‡bi gva¨‡g AvqKi AvB‡bi Aaxb D™¢‥Z †Kv‡bv Ki`vq n‡Z AvswkK ev m¤ú~Y©
gy³ Kiv, h_v:

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01852-777680 [Link]

(K) †iqvZ, AeKvk, Ae¨vnwZ;

(L) nªvmK…Z nv‡i Ki cwi‡kva; ev
(M) †gvU Avq cwiMYbv n‡Z †Kv‡bv Avq ev` †`Iqv|

Kigy³ mxgv [aviv-2(27)]

Kigy³ mxgv A_© †gvU Av‡qi †Kv‡bv mxgv hv k~b¨ Kinvi wewkó|

AvqKi mKj bvMwi‡Ki Rb¨ cÕ‡hvR¨ bq eis Av‡qi GKwU wbw`©ó mxgv _v‡K Zvi AwZwi³ Avq Ki‡j Zvi Dci AvqKi wba©viY
nq| 1860 mvj hLb G Dcgnv‡`‡k AvqKi AvBb ZLbI AvB‡b Kigy³ mxgv ivLv n‡qwQj| 2023-2024 Kie‡l©i Rb¨ Kigy³
mxgvi wPÎt
 †Kv‡bv ¯^vfvweK e¨w³ Ki`vZvi Avq hw` eQ‡i 3,50,000/- UvKv|
 gwnjv Ges 65 eQi ev Z`~aŸ© eq‡mi Ki`vZvi Avq hw` eQ‡i 4,00,000/- UvKv|
 Z…Zxq wj‡½i Ki`vZv, cÕwZewÜi Ki`vZvi Avq hw` eQ‡i 4,75,000/- UvKv|
 †M‡RUfy³ hy×vnZ gyw³‡hv×v Ki`vZvi Avq hw` eQ‡i 5,00,000/- UvKv|

e¨w³ [aviv-2(69)]
e¨w³ A‡_© †Kv‡bv ¯^vfvweK e¨w³, dvg©, e¨w³msN, wn›`y Awef³ cwievi, Uªv÷ I †Kv¤úvwb AšÍf©y³ n‡e|

cÖwZeÜx e¨w³ [aviv-2(56)]

cÖwZeÜx e¨w³ A_© cÕwZeÜx e¨w³i AwaKvi I myiÿv AvBb, 2013 (2013 m‡bi 39bs AvBb)-Gi aviv 31-Gi Aaxb cÖwZeÜx e¨w³
wn‡m‡e wbewÜZ †Kv‡bv e¨w³|

MYKg©Pvix [aviv-2(34)]
MYKg©Pvix A_© Penal Code 1860 (Act No. XLV of 1860) Gi section 21 G msÁvwqZ A‡_© †Kv‡bv MYKg© Pvix|

`Ðwewai 21 aviv we‡kølY Ki‡j †`L‡Z cvB MYKg©Pvix ej‡Z g~jZ miKvwi Kg©Pvix‡K †evSv‡bv n‡q‡Q| cvkvcvwk Av‡iv AšÍf©z³
Kiv n‡q‡Q hvi mvims‡ÿc n‡jv :
 mvgwiK, †bØ, wegvb evwnbxi KwgkbcÕvß Kg©KZ©v|
 RR
 wePvivj‡qi c`¯' Kg©KZ©v
 wePvwiK Kg©KZ©v
 miKvwi †eZb‡fvwM
 ¯'vbxq KZ©…c‡ÿi Kg©KZ©v

cviKzBwRU [aviv-2(55)]
A_© aviv 32-G msÁvwqZ cviKzBwRU;

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 cviKzBwRU ej‡Z g~jZ †evSvq †eZ‡bi AwZwi³ †hme my‡hvM-myweav †Kv¤úvwb †_‡K Kg©Pvix MÕnY K‡i|
 ÔcviKzBwRU× A_© wb‡qvMKZ©v KZ©…K Kg©Pvix‡K cÕ`Ë Bb‡mbwUf †evbvmmn †h‡Kv‡bv cÕKv‡ii cwi‡kva ev myweav, Z‡e
wbgœewY©Z cwi‡kvamg~n Gi AšÍ f©y³ n‡e bv, h_v :
(A) g~j †eZb, e‡Kqv †eZb, AwMªg †eZb, Drme fvZv, QywU bM`vqb I IfviUvBg;
(Av) ¯^xK…Z fwel¨ Znwej, Aby ‡gvw`Z †cbkb Znwej, Aby‡gvw`Z Avby‡ZvwlK Znwej I Aby‡gvw`Z eva©K¨ Znwe‡j
cÖ`Ë Puv`v|

evwl©K g~j¨ [aviv-2(62)]

evwl©K g~j¨ A_© †Kv‡bv m¤úwË fvovi †ÿ‡Î
(K) ermiv‡šÍ m¤úwËi hyw³msMZ fvov; ev
(L) †h‡ÿ‡Î evwl©K fvovi cwigvY µwgK (K) Abyhvqx wbiƒwcZ A‡¼i AwaK nq, †m‡ÿ‡Î evwl©K fvov|

e¨vsK UªvÝdvi [aviv-2(72)]

e¨vsK UªvÝdvi A‡_© AšÍf©y³ n‡e
(K) e¨vs‡Ki GK wnmve n‡Z Ab¨ wn‡m‡e µmW †PK ev evsjv‡`k e¨vsK KZ©…K Aby‡gvw`Z Ab¨ †Kv‡bv cš'vq A‡_©i ¯' vbvšÍi;
(L) †gvevBj dvBb¨vwÝqvj mvwf©‡mm-Gi gva¨‡g GK wnmve n‡Z Ab¨ wn‡m‡e A_© ¯'vbvšÍi;
(M) Pvjv‡bi gva¨‡g miKvi ev miKv‡ii †Kv‡bv KZ©…cÿ KZ©…K wba©vwiZ wd, PvR©, ïé-Kivw` ev Ab¨ †Kv‡bv A_© miKvi ev
miKv‡ii †Kv‡bv KZ©…c‡ÿi AbyK‥‡j cwi‡kva|
g~jabx cwim¤ú` [aviv-2(77)]
g~jabx cwim¤ú` A_©
(K) †Kv‡bv Ki`vZv KZ©…K aviYK…Z †h‡Kv‡bv cÕK…wZi ev ai‡bi m¤úwË;
(L) †Kv‡bv e¨emv ev D‡`¨vM (undertaking) mvgwMªK fv‡e ev BDwbU wn‡m‡e;
(M) †Kv‡bv †kqvi ev ÷K,
Z‡e wbgœewY©Z welqmg~n g~jawb cwim¤ú‡`i AšÍf©y³ n‡e bv, h_v:
(A) Ki`vZvi e¨emvi D‡Ï‡k¨ aviYK…Z †Kv‡bv gRy`, †fvM¨ cY¨ ev KvuPvgvj|
(Av) e¨w³MZ e¨envh© mvgMªx, †hgb- A¯'vei m¤úwË A‡_© AšÍf©y³ cwi‡aq †cvkvK, ¯^ Y©vjsKvi, AvmevecÎ, wd•vi ev
KviæcY¨, hš¿cvwZ I hvbevnb hv Ki`vZv KZ©…K A_ev Zvi Dci wbf©ikxj cwiev‡ii †Kv‡bv m`m¨ KZ©…K †Kej
e¨w³MZ cÕ‡qvR‡b e¨envi Kiv nq Ges Zvi e¨emvi D‡Ï‡k¨ e¨envi Kiv nqwb|

†gvU Avq [aviv-2(78)]

†gvU Avq A_© AvqKi AvB‡b ewY©Z c×wZ‡Z wnmveK…Z AvqKi AvBb, 2023-Gi aviv 26-G DwjøwLZ †gvU Avq Ges Zrmn AvqKi
AvB‡bi weavbvewji Aaxb †Kv‡bv Ki`vZvi me©‡gvU Av‡qi mwnZ mshy³ n‡Z cv‡i Giƒc Ab¨ †h‡Kv‡bv Avq|

ißvwb [aviv-2(80)]
ißvwb A_© evsjv‡`‡ki Af¨šÍi n‡Z evsjv‡`‡ki †f؇MvwjK mxgvi evB‡i †Kv‡bv cY¨ ev †mevi mieivn Ges Af¨šÍixY e¨vK Uy e¨vK
Gjwmi Aaxb ißvwbgyLx wk‡í ¯'vbxqfv‡e Drcvw`Z KuvPvgvj I Ab¨vb¨ DcKiY mieivn I ißvwb A‡_© AšÍ f©y³ n‡e|

jf¨vsk [aviv-2(81)]
jf¨vsk A‡_© AšÍf©y³ n‡e-

14
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(K) g~jabvwqZ †nvK ev bv †nvK, †Kv¤úvwbi †kqvi‡nvìviM‡Yi g‡a¨ cyÃxf~Z gybvdvi †Kv‡bv weZiY, hw` Giƒc eȇbi d‡j
†Kv¤úvwbi cwim¤ú` ev wiRvf© c~Y© ev AvswkKfv‡e nªvm cvq;
(L) g~jabvwqZ †nvK ev bv †nvK, †h‡Kv‡bv cÕKv‡ii wW‡eÂvi, wW‡eÂvi ÷K ev wW‡cvwRU mvwU©wd‡K‡Ui gva¨‡g †Kv¤úvwbi
†kqvi‡nvìviM‡Yi g‡a¨ cyÃxf~Z gybvdvi †Kv‡bv weZiY;
(M) g~jabvwqZ †nvK ev bv †nvK, †Kv‡bv †Kv¤úvwbi AemvqbKv‡j D³iƒc Aemvq‡bi Ae¨ewnZ c~‡e© †Kv¤úvwbi cyÃxf~Z gybvdv
AvKv‡i msiwÿZ A_© n‡Z Zvi †kqvi †nvìviM‡Yi g‡a¨ weZiY;
(N) g~jabvwqZ †nvK ev bv †nvK, g~ jab nªv mKi‡Yi Rb¨ †Kv¤úvwb KZ©…K Dnvi gvwjKvbvaxb cyÃxf~Z gybvdv †Kv¤úvwbi
†kqvi‡nvìviM‡Yi g‡a¨ weZiY;
(O) †Kv¤úvwb AvBb, 1994 (1994 m‡bi 18 bs AvBb) Gi Aaxb wbMwgZ bq Giƒc †Kv‡bv †Kv¤úvwb KZ©…K evsjv‡`‡ki evB‡i
†cÕwiZ †Kv‡bv gybvdv;
(P) †Kv‡bv wgDPyqvj dvÛ, wiqvj G‡÷U Bb‡f÷‡g›U Uªv÷, GK‡Pà †Uª‡WW dvÛ ev Aëvi‡bwUf Bb‡f÷‡g›U dvÛ-Gi gybvdv
weZiY;
(Q) †Kv‡bv †Kv¤úvwb Zvi gvwjKvbvaxb cyÃxf~Z gybvdv n‡Z †Kv‡bv †kqvi‡nvìviMY‡K AwMªg ev FY wn‡m‡e cwi‡kvwaZ †h‡Kv‡bv
cwigvY A_©, Dnv †Kv¤úvwbi cwim¤ú‡`i Ask †nvK ev bv †nvK, A_ev Giƒc †Kv‡bv †kqvi‡nvìv‡ii c‡ÿ ev e¨w³MZ
myweavi Rb¨ Giƒc †Kv¤úvwb KZ©…K cwi‡kvwaZ †h‡Kv‡bv cwigvY A_©, Z‡e †Kv‡bv †Kv¤úvwb KZ©…K Bmy¨K…Z †evbvm †kqvi
jf¨vsk-Gi AšÍf©y³ n‡e bv|

mšÍvb [aviv-2(84)]
mšÍvb A‡_© †Kv‡bv ¯^vfvweK e¨w³i †ÿ‡Î, D³ e¨w³i mr mšÍvb I †cvl¨ mšÍvbI AšÍ f©y³ n‡e|

wmwKDwiwUR [aviv-2(87)]
wmwKDwiwUR A‡_© AšÍf©y³ n‡e :
(K) miKvi KZ©…K Bmy¨K…Z †UªRvwi wej, eÛ, mÂqcÎ, FYcÎ (Debenture), myKzK ev kixqvnwfwËK Bmy ¨K…Z wmwKDwiwU ev
Abyiƒc `wjj;
(L) †Kv‡bv †Kv¤úvwb ev AvBbMZ mËv ev Bmy¨qvi KZ©…K Bmy¨K…Z †kqvi ev ÷K, eÜK ev PvR© ev nvB‡cvw_‡Kk‡bi gva¨‡g
Bmy¨K…Z `wjj, eÛ, wW‡eÂvi, †Wwi‡fwUfm, wgDPyqvj dvÛ ev AjUvi‡bwUf Bb‡f÷‡g›U dvÛmn †h‡Kv‡bv †hØ_ wewb‡qvM
w¯‹‡gi BDwbU, myKzK ev kixqvn wfwËK Bmy¨K…Z Abyiƒc `wjj Ges c~‡e©vwjøw LZ `wjj MªnYv‡_© µ‡qi AwaKvi ev ÿgZvcÎ
(warrant):
Z‡e kZ© _v‡K †h, †Kv‡bv gy`ªv ev †bvU, WªvdU, †PK, wewbgqcÎ, e¨vs‡Ki ¯^xK…wZcÎ e¨emvwqK †`bv`vi‡`i wbKU cÕvc¨ A_© (trade
receivables) ev e¨emvwqK cvIbv`vi‡`i‡K cÕ ‡`q A_© (trade payables) Gi AšÍf©y³ n‡e bv|

my` [aviv-2(88)]
my` A‡_© AšÍf©y³ n‡e
(K) †h‡Kv‡bv cÕKvi Avw_©K mnvqZv, †hgb FY, avi, †UªW †µwWU, AwMªg, wmwKDwiwU ev M¨vivw›Ui wecix‡Z cwi‡kvwaZ
†h‡Kv‡bv cÕKv‡ii my` ev Avw_©K `vq; ev
(L) †mev wd ev Giƒc †Kv‡bv cÕKv‡ii `vq ev cwi‡kva hv Avw_©K mgZy‡j¨ my` wn‡m‡e MY¨ n‡e,
Z‡e A_© ev g~jab msMª‡ni mwnZ RwoZ e¨q Gi AšÍf©y³ n‡e bv|

†mev [aviv-2(89)]
†mev A_© †h‡Kv‡bv †mev, Z‡e cY¨, ¯'vei m¤úwË Ges A_© (money) Gi AšÍ f©y³ n‡e bv|

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n¯ÍvšÍi [aviv-2(93)]
n¯ÍvšÍi A‡_© g~jawb cwim¤ú‡`i †ÿ‡Î, weµq, wewbgq ev Z¨vM ev cwim¤ú‡`i †Kv‡bv ¯^Z¡ we‡jvwcZ nIqv AšÍf©y³ n‡e, Z‡e
wbgœewY©Z welqvw` Gi AšÍf©y³ n‡e bv|
†Kv¤úvwb [aviv-2(31)]
Ö†Kv¤úvwbÓ A_© †Kv¤úvwb AvBb, 1994 (1994 m‡bi 18bs AvBb) G msÁvwqZ A‡_© †Kv‡bv †Kv¤úvwb, Ges Gi AšÍf©y³ n‡e
(K) we‡`wk †Kv‡bv cÕwZôv‡bi wjqv‡Rvu Awdm, wi‡cÕ ‡R‡›UwUf Awdm ev eªv Awdm
(L) †h‡Kv‡bv we‡`wk mËv ev e¨w³i ¯'vqx †Kv‡bv cÕwZôvb;
(M) evsjv‡`‡ki evB‡ii †Kv‡bv †`‡ki AvBb Øviv ev AvB‡bi Aaxb wbewÜZ †Kv‡bv msN ev ms¯'v;
(N) †h‡Kv‡bv e¨vsK, wegv ev Avw_©K cÖwZôvb;
(O) †h‡Kv‡bv wkí I evwYR¨ msMVb, dvD‡Ûkb, mwgwZ, mgevq mwgwZ Ges †h‡Kv‡bv wkÿv cÕwZôvb;
(P) GbwRI welqK ey¨‡iv ev gvB‡µv‡µwWU †i¸‡jUwi A_wiwUi mwnZ wbewÜZ †Kv‡bv cÕwZôvb;
(Q) †Kv‡bv dvg©, e¨w³msN, R‡q›U †fÂvi ev e¨w³e‡M©i msMVb, Zv †h bv‡gB AwfwnZ †nvK bv †Kb, hw` D³iƒc e¨w³e‡M©i
†KD †Kv¤úvwb AvBb, 1994 (1994 m‡bi 18bs AvBb) G msÁvwqZ A‡_© †Kv‡bv †Kv¤úvwb ev we‡`wk mËv nq;
(R) mswewae× miKvwi KZ©…cÿ, ¯'vbxq KZ©…cÿ, ¯^vqËkvwmZ ms¯'v;
(S) AvcvZZ ejer †Kv‡bv AvBb Øviv ev AvB‡bi Aaxb cÕwZwôZ ev MwVZ †h‡Kv‡bv mËv;
(T) ¯^vfvweK e¨w³, dvg©, e¨w³msN, Uªv÷, wn›`y Awef³ cwievi I Znwej e¨ZxZ Ab¨me mËv;
(U) †Kv‡bv AvBb Øviv ev AvB‡bi Aaxb wbMwgZ bq, Giƒc †Kv‡bv we‡`wk msN ev ms¯'v hv, †evW© KZ© …K, mvaviY ev we‡kl Av‡`k
Øviv, GB AvB‡bi D‡Ïk¨c~iYK‡í †Kv¤úvwb wn‡m‡e †NvwlZ n‡Z cv‡i|

`vZe¨ D‡Ïk¨ [aviv-2(43)]

Ô`vZe¨ D‡Ïk¨× A_©
(K) `wi‡`ªi Rb¨ ÎvY, wkÿv ÎvY, wPwKrmv ÎvY Ges
(L) mvaviY Rb-Dc‡hv‡Mi †Kv‡bv D‡Ï‡k¨i DbœwZ ev cÕmvi, Z‡e mvaviY Rb-Dc‡hv‡Mi †Kv‡bv D‡Ï‡k¨i DbœwZ ev cÕmvi `vZe¨
D‡Ïk¨ e‡j we‡ewPZ n‡e bv
(A) hw` bv Dnv Ki Kwgkbvi KZ©…K Aby‡gvw`Z nq Ges
(Av) hw` Dnv wbgœewY©Z †Kv‡bv Kg©Kv‡Ð RwoZ nq
(1) Kvievi, evwYR¨ ev e¨emvq cÕK…wZi †Kv‡bv Kvh©µg Zv †h‡Kv‡bv ai‡bi ev cÕKv‡ii †nvK bv †Kb; A_ev
(2) c‡Yi wewbg‡q †Kv‡bv †mev cÕ`vb Ki‡j Ges †Kv‡bv Avqe‡l© Giƒc c‡Y¨i †gvU g~ j¨ 1 (GK) ‡KvwU UvKv
AwZµg Ki‡j|

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Email: bdtaxcare@[Link]
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eo cÕkœ
1| Ki †iqvZ wK? †Kvb Lv‡Z wewb‡qvM Ki‡j Ki †iqvZ cvIqv hvq? Ki †iqvZ wKfv‡e wnmve Ki‡Z n‡e? Wv. mvjgv Av³vi
GKRb miKvwi PvKwiRxex| Zvi Ki‡hvM¨ Av‡qi cwigvY †gvU 16,00,000 UvKv| 2023-2024 Avqe‡l© Zvi
wewb‡qvMK…Z A‡_©i cwigvY n‡jvt
cÕwf‡W›U dv‡Û 108,000 UvKv ,
†hØ_ wegvi wcÕwgqvg wn‡m‡e 12,000 UvKv,
Rxeb wegvi wcÖwgqvg 1,20,000 UvKv,
†cbkb ¯‹xg 36,000 UvKv wewb‡qvM K‡i‡Qb|
D³ Avqe‡l© wZwb 2,00,000 UvKvi mÂqcÎ µq K‡ib|
Wv. mvjgv Av³v‡ii 2024-2025 Kie‡l© KZ UvKv AvqKi †iqvZ cÕvß n‡eb?
DËit Ki †iqvZt
AvqKi †iqvZ n‡‧Q GK ai‡bi Ki Qvo ev Ae¨vnwZ| †Kv‡bv Ki`vZvi †gvU AvqK‡ii wecix‡Z AvqKi AvBb Abymv‡i
AvqKi †_‡K Qvo cÕvwßi welqwU n‡‧Q AvqKi †iqvZ| miKvi wbw`©ó Lv‡Z Ki`vZv‡K wewb‡qv‡M DrmvwnZ Kivi j‡ÿ¨
AvqKi AvB‡b †iqv‡Zi welqwU AšÍfz©³ K‡i‡Q|

†h mKj Lv‡Z wewb‡qvM Ki‡j Ki †iqvZ cvIqv hvqt

AvqKi AvBb 2023-Gi weavb mv‡c‡ÿ Ges lô Zdwmj-Gi Ask 3-G wba©vwiZ mxgv, kZ©vewj Ges †hvM¨Zv mv‡c‡ÿ
†Kv‡bv wewb‡qvM Kiv n‡j AvqKi †iqvZ cvIqv hvq| lô Zdwmj-Gi Ask 3-G g~jZ wewb‡qvM I `vb `yw U welq‡K †iqv‡Zi
Rb¨ wewb‡qvM wn‡m‡e we‡ePbv Kiv n‡q‡Q|
wewb‡qvM LvZmg~n:
1. Rxeb wegvi wcÖwgqvg
2. miKvwi Kg©KZ©vi cÕwf‡W›U dv‡Û Puv`v; cÕwf‡W›U dvÛ AvBb, 1925 Abymv‡i Ki`vZvi cÕ‡`q Pu v`v|
3. ¯^xK…Z fwel¨ Znwe‡j wb‡qvMKZ©v I Kg©KZ©vi Puv`v;
4. Kj¨vY Znwej I †Mvôx wegv Znwe‡j Pu v`v;
5. mycvi Gby‡qkb dv‡Û cÕ`Ë Puv`v;
6. †h‡Kv‡bv Zdwmwj e¨vsK ev Avw_©K cÕwZôv‡bi wW‡cvwRU †cbkb ¯‹x‡g evwl©K m‡e© v‧P 1,20,000 UvKv wewb‡qvM;
7. †h‡Kv‡bv wmwKDwiwUR µ‡q 5,00,000 UvKvi wewb‡qvM;
8. evsjv‡`‡ki ÷K G·‡P‡Ã ZvwjKvfy ³ †Kv‡bv wmwKDwiwUR wewb‡qvM;
`v‡bi LvZmg~n :
9. RyjvB ¯§…wZ dvD‡Ûk‡b Aby`vb ;
10. hvKvZ Znwe‡j `vb;
11. RvZxq ivR¯^ †evW© KZ©…K Aby‡gvw`Z †Kv‡bv `vZe¨ nvmcvZv‡j `vb;
12. cÕwZeÜx‡`i Kj¨v‡Y ¯'vwcZ cÕwZôv‡b `vb;
13. gyw³hy× Rv`yN‡i cÕ`Ë `vb;
14. Avnmvwbqv K¨vÝvi nvmcvZv‡j `vb;
15. ICDDRB-†Z cÕ`Ë `vb;
16. CRP, mvfvi G cÖ`Ë `vb;
17. miKvi KZ©…K Aby‡gvw`Z RbKj¨vYg~jK ev wkÿv cÕwZôv‡b `vb;
18. GwkqvwUK †mvmvBwU, evsjv‡`‡k `vb;
19. XvKv Avnmvwbqv wgkb K¨vÝvi nvmcvZv‡j `vb;
20. gyw³hy‡×i ¯§…wZ iÿv‡_© wb‡qvwRZ RvZxq ch©v‡qi †Kv‡bv cÕwZôv‡b Aby`vb|
21. Avmmybœvn dvD‡Ûk‡b Aby`vb ;

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AvqKi †iqv‡Zi wnmvevqb

wewb‡qvMRwbZ Ki †iqvZ (2023-Gi aviv 78 Abyhvqx) wbw`©ó K‡qKwU Lv‡Z Ki`vZvi wewb‡qvM/Puv`v _vK‡j Ki`vZv
wewb‡qvMRwbZ Ki †iqvZ cvb| †gvU Av‡qi Dci Av‡ivc‡hvM¨ AvqK‡ii A¼ †_‡K Ki †iqv‡Zi A¼ ev` w`‡j cÕ‡`q K‡ii
A¼ cvIqv hvq|
AvqKi AvB‡bi weavb mv‡c‡ÿ Ges lô Zdwm‡ji Ask 3-G wba© vwiZ mxgv, kZ©vewj Ges †hvM¨Zv mv‡c‡ÿ †Kv‡bv wewb‡qvM
Kiv n‡j, †Kv‡bv Kie‡l© †gvU Av‡qi Dci cÕ‡hvR¨ Ki n‡Z wbevmx ¯^vfvweK e¨w³ Ki`vZv I Awbevmx evsjv‡`wk ¯^vfvweK
e¨w³ Ki`vZv wbgœewY©Zfv‡e Ki †iqvZ cÕvc¨ n‡eb-
(K) †gvU Avq × 3%

(L) †gvU wewb‡qvM × 15%

(M) 10 (`k) jÿ UvKv,
GB wZbwUi g‡a¨ hv Kg,

†iqvZ wnmvevqb :
 †gvU wewb‡qvM : 4,76,000  15% = 71,400 UvKv
 Ki‡hvM¨ Avq : 16,00,000  3% = 48,000 UvKv
 10,00,000 UvKv (m‡ev©‧P mxgv)

†iqv‡Zi cwigvY n‡e : 48,000 UvKv

2| AvqKi wiUvb© wK? †K AvqKi wiUvb© `vwLj Ki‡Z eva¨| wiUvb© `vwL‡ji mgqmxgv I wiUvb© `vwL‡ji e¨_©Zvq wK kvw¯Í n‡Z
cv‡i?
DËit AvqKi wiUvb©t AvqKi KZ©…c‡ÿi wbKU GKRb Ki`vZvi evwl©K Avq, wewb‡qvM, e¨q Ges m¤ú‡`i Z_¨vewj wba©vwiZ di‡g
Dc¯'vcb Kivi gva¨g n‡‧Q wiUvb©| GKRb Ki`vZv Zvi wb‡Ri g‡Zv K‡i mvwR‡q Zvi wnmve cÕ`v‡bi my‡hvM †bB|
Ki`vZv‡K Aek¨B GbweAv‡ii wba©vwiZ c×wZ Dchy³ di‡g Zvi Avq, wewb‡qvM, e¨q Ges m¤ú‡`I Z_¨ w`‡Z n‡e|
AvqKi AvBb Abyhvqx ¯^ vfvweK e¨w³ Ki`vZvi wiUvb© mKj cÕKvi Av‡qi weeiYx, evsjv‡`‡k Ges evsjv‡`‡ki evB‡i Aew¯'Z
mKj cÕKvi cwim¤ú` I `v‡qi weeiYx Ges †ÿÎgZ, Rxebhvcb mswkøó mKj cÕKvi e¨‡qi weeiYx msewjZ n‡e|

AvqKi wiU©vb Kviv `vwLj Ki‡Z eva¨t

AvqKi wiU©vb `vwLj‡K `yB fv‡M fvM Kiv hvq :
1. hv‡`i Ki‡hvM¨ Avq i‡q‡Q
2. hv‡`i‡K Avewk¨Kfv‡e wiUvb© `vwLj Ki‡Z n‡e|

Ki‡hvM¨ Av‡qi wfwˇZ hv‡`i‡K wiUvb© `vwLj Ki‡Z n‡e :

1. †Kv‡bv ¯^vfvweK e¨w³ Ki`vZvi (individual) Avq hw` eQ‡i 3,50,000 UvKvi †ewk nq;
2. gwnjv Ges 65 eQi ev Z`~aŸ© eq‡mi Ki`vZvi Avq hw` eQ‡i 4,00,000 UvKvi †ewk nq;
3. Z…Zxq wj‡½i Ki`vZv Ges cÕwZeÜx ¯^vfvweK Ki`vZvi Avq hw` eQ‡i 4,75,000 UvKvi †ewk nq;
4. †M‡RUfy³ hy×vnZ gyw³‡hv×v Ki`vZvi Avq hw` eQ‡i 5,00,000 UvKvi †ewk nq|

hv‡`i‡K Avewk¨Kfv‡e wiU©vb `vwLj Ki‡Z n‡e :

1. Ki`vZvi †gvU Avq Kigy³ mxgv AwZµg Ki‡j;

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2. Avqe‡l©i c~e©eZ©x wZb eQ‡ii †h‡Kv‡bv eQi Ki`vZvi Ki wba©viY n‡q _v‡K ev Zvi Avq Ki‡hvM¨ n‡q _v‡K;
3. dv‡g©i Askx`vi n‡j;
4. †Kv¤úvwbi †kqvi‡nvìvi cwiPvjK ev †kqvi‡nvìvi Kg©Pvix n‡j;
5. MYKg©Pvix n‡j;
6. †Kv‡bv e¨emvq ev †ckvq †h‡Kv‡bv wbe©vnx ev e¨e¯'vcbv c‡` †eZb‡fvMx Kg©x n‡j;
7. Ki Ae¨vnwZ cÕvß ev nªvmK…Z nv‡i Ki‡hvM¨ Avq _vK‡j;
8. Kiv‡ivc‡hvM¨ Avq bv _vKv mv‡c‡ÿ, 20 (wek) jÿvwaK UvKvi FY MÕn‡Y;
9. Avg`vwb wbeÜb mb` ev ißvwb wbeÜb mb` cÕvw߇Z I envj ivL‡Z;
10. wmwU K‡c©v‡ikb ev †cØimfv GjvKvq †UªW jvB‡mÝ cÕvwß I bevq‡bi Rb¨;
11. mgevq mwgwZi wbeÜb cÕvw߇Z;
12. mvaviY wegvi ZvwjKvfy ³ mv‡f©qvi n‡Z Ges jvB‡mÝ cÕvwß I bevqb Ki‡Z;
13. wmwU K‡c©v‡ikb, †cØimfv I K¨v›Ub‡g›U †evW© GjvKvq 10 (`k) jÿvwaK UvKvi Rwg, wewìs ev A¨vcvU© ‡g›U weµq
ev wjR ev n¯ÍvšÍi ev evqbvbvgv ev Avg‡gv³vibvgv wbeÜb Ki‡Z;
14. †µwWU KvW© cÕvw߇Z I envj ivL‡Z;
15. wPwKrmK, `šÍ wPwKrmK, AvBbRxex, PvU©vW© A¨vKvD‡›U›U, K÷ GÛ g¨v‡bR‡g›U A¨vKvD‡›U›U, cÕ‡KØkjx, ¯'cwZ
A_ev mv‡f©qvi wn‡m‡e ev mgRvZxq †ckvRxex wn‡m‡e †Kv‡bv ¯^xK…Z †ckvRxex ms¯'vi m`m¨c` cÕ vw߇Z I envj
ivL‡Z;
16. Muslim Marriages and Divorces (Registration) Act, 1974 (Act No. LII of 1974) Gi Aaxb
wbKvn& †iwR÷ªvi, wn›`y weevn wbeÜb AvBb, 2012 (2012 m‡bi 40bs AvBb)-Gi Aaxb wn›`y weevn wbeÜK I
Special Marriage Act, 1872 (Act No. III of 1872)-Gi Aaxb †iwR÷ªvi wn‡m‡e jvB‡mÝ cÕvwß ev
†ÿÎgZ, wb‡qvMcÕvwßi †ÿ‡Î envj ivL‡Z;
17. †UªWewW ev †ckvRxex ms¯'vi m`m¨c` cÕvwß I envj ivL‡Z;
18. WªvM jvB‡mÝ, dvqvi jvB‡mÝ, cwi‡ek QvocÎ, weGmwUAvB jvB‡mÝ I QvocÎ cÕvwß I bevq‡b;
19. †h‡Kv‡bv GjvKvq M¨v‡mi evwYwR¨K I wkí ms‡hvM cÕvwß I envj ivL‡Z Ges wmwU K‡c©v‡ikb GjvKvq AvevwmK M¨vm
ms‡hvM cÕvwß Ges envj ivL‡Z;
20. jÂ, w÷gvi, gvQ aivi Uªjvi, Kv‡M©v, †Kv÷vi I Wv¤^evR©mn †h‡Kv‡bv cÕKv‡ii fvovq PvwjZ †bØhv‡bi mv‡f©
mvwU©wd‡KU cÕvwß I envj ivL‡Z;
21. cwi‡ek Awa`ßi ev †Rjv cÕkvm‡Ki Kvh©vjq n‡Z BU Drcv`‡bi AbygwZ cÕvwß I bevq‡b;
22. wmwU K‡c©v‡ikb, †Rjv m`i ev †cØimfvq Aew¯'Z Bs‡iwR gva¨g ¯‹y‡j wkï ev †cvl¨ fwZ©‡Z;
23. wmwU K‡c©v‡ikb ev K¨v›Ub‡g›U †evW© GjvKvq we`y¨r ms‡hvM cÕvwß ev envj ivL‡Z;
24. †Kv¤úvwbi G‡RwÝ ev wWw÷ªweDUiwkc cÕvwß I envj ivL‡Z;
25. Av‡Mœqv‡¯¿i jvB‡mÝ cÕvwß I envj ivL‡Z;
26. Avg`vwbi D‡Ï‡k¨ FYcÎ †Lvjvq;
27. 5 (cuvP) jÿvwaK UvKvi †cv÷ Awdm mÂqx wnmve †Lvjvq;
28. 10 (`k) jÿvwaK UvKvi †gqvw` AvgvbZ †Lvjvq I envj ivL‡Z;
29. 5 (cuvP) jÿvwaK UvKvi mÂqcÎ µq Ki‡Z;
30. †cØimfv, Dc‡Rjv, †Rjv cwil`, wmwU K‡c©v‡ikb ev RvZxq msm` wbe©vP‡b AskMÕn‡Y;
31. †gvUihvb, †¯úm ev ¯'vb, evm¯'vb A_ev Ab¨vb¨ m¤ú` mieiv‡ni gva¨‡g †kqviW B‡Kv‡bvwgK Gw±wfwU‡R AskMÕnY
Ki‡Z;
32. e¨e¯'vcbv ev cÕkvmwbK ev Drcv`b Kvh©µ‡gi ZË¡ veavbKvix c`gh© v`vq Kg©iZ e¨w³i †eZb-fvZvw` cÕvw߇Z;
33. †gvevBj e¨vswKs ev B‡j±ªwbK Dcv‡q UvKv ¯'vbvšÍ ‡ii gva¨‡g Ges †gvevBj †dv‡bi wnmve wiPv‡R©i gva¨‡g Kwgkb,
wd ev Ab¨ †Kv‡bv A_© cÕvwßi †ÿ‡Î;
34. A¨vWfvBRwi ev KÝvj‡UwÝ mvwf©m , K¨vUvwis mvwf©m, B‡f›U g¨v‡bR‡g›U mvwf©m , Rbej mieivn, wbivcËv mieivn
†mev eve` wbevmx KZ©…K †Kv‡bv †Kv¤úvwb n‡Z †Kv‡bv A_© cÕ vw߇Z;

19
 BTC Academy PHP Tower (Lift-3), 107/2, Kakrail, Dhaka-1000
Email: bdtaxcare@[Link]
01852-777680 [Link]

35. Monthly Payment Order ev GgwcIfyw³i gva¨‡g miKv‡ii wbKU n‡Z gvwmK 16 (†lvj) nvRvi UvKvi E‡aŸ©
†Kv‡bv A_© cÕvw߇Z;
36. wegv †Kv¤úvwbi G‡RwÝ mvwU©wd‡KU wbeÜb ev bevq‡b;
37. wØPµ ev wÎPµ †gvUihvb e¨ZxZ Ab¨vb¨ †gvUihv‡bi wbeÜb, gvwjKvbv cwieZ©b ev wdU‡bm bevqbKv‡j;
38. GbwRIwelqK ey¨‡iv‡Z wbewÜZ GbwRI ev gvB‡µv‡µwWU †i¸‡jUwi A_wiwU n‡Z jvB‡mÝcÕvß ÿy`ªFY ms¯'vi
AbyK~‡j we‡`wk Aby`v‡bi A_© Qvo Ki‡Z;
39. evsjv‡`‡k Aew¯'Z †fv³v‡`i wbKU wWwRUvj cø¨vUdg© e¨envi K‡i cY¨ ev †mev weµ‡q;
40. †Kv¤úvwb AvBb, 1994 (1994 m‡bi 18bs AvBb) Ges Societies Registration Act, 1860 (Act No.
XXI of 1860)-Gi Aaxb wbewÜZ †Kv‡bv K¬v‡ei m`m¨c` jv‡fi Av‡e`‡bi †ÿ‡Î;
41. cY¨ mieivn, Pyw³ m¤úv`b ev †mev mieiv‡ni D‡Ï‡k wbevmx KZ©…K †UÛvi WKy‡g›Um& `vwLjKv‡j;
42. †Kv‡bv †Kv¤úvwb ev dvg© KZ©…K †Kv‡bv cÕKvi cY¨ ev †mev mieivn MÕnYKv‡j;
43. cY¨ Avg`vwb ev ißvwbi D‡Ï‡k wej Ae Gw›Uª `vwLjKv‡j;
44. ivRavbx Dbœ qb KZ©…cÿ (ivRDK), PÆMÕvg Dbœqb KZ©…cÿ (wmwWG), Lyjbv Dbœqb KZ©…cÿ (†KwWG), ivRkvnx Dbœqb
KZ©…cÿ (AviwWG), MvRxcyi Dbœqb KZ©…cÿ, K•evRvi Dbœqb KZ©…cÿ ev mgq mgq, miKvi KZ©…K MwVZ Abyiƒc
KZ©…cÿ A_ev wmwU K‡c©v‡ikb ev †cØimfvi Ab¨vb¨ mswkøó KZ©…c‡ÿi wbKU Aby‡gv`‡bi wbwgË feb wbg©v‡Yi bKkv
`vwLjKv‡j;
45. ÷¨v¤ú, †KvU© wd I KvwU©R †ccv‡ii †fÛi ev `wjj †jLK wn‡m‡e wbeÜb, jvB‡mÝ ev ZvwjKvfyw³ Ki‡Z Ges envj
ivL‡Z;
46. Uªv÷, Znwej, dvD‡Ûkb, GbwRI, gvB‡µv‡µwWU AiMvbvB‡Rkb, †mvmvBwU Ges mgevq mwgwZi e¨vsK wnmve
Lyj‡Z Ges Pvjy ivL‡Z;
47. †Kv‡bv wbw`©ó e¨w³ KZ©…K wmwU K‡c©v‡ikb GjvKvq evwo fvov ev wjR MÕnYKv‡j evwoi gvwj‡Ki:
48. †Kv‡bv wbw`©ó e¨w³ KZ©…K cY¨ ev †mev mieivn MÕnYKv‡j mieivnKvixi ev †mev cÕ`vbKvixi|

wiUvb© `vwL‡ji mgqmxgvt

Ki`vZv KZ©…K wiUvb© `vwL‡ji me©‡kl ZvwiL n‡jv Kiw`em| Kiw`e‡mi g‡a¨ wiUvb© `vwLj Ki‡j †Kv‡bv cÕKvi Rwigvbv ev
AwZwi³ A_© cwi‡kva Ki‡Z nq bv| AvqKi AvBb Abyhvqx ¯^ vfvweK e¨w³ Ki`vZv‡`i Rb¨ cÕwZeQ‡ii 30 b‡f¤^i
Kiw`em|
GQvovI wb‡gœv³ †ÿÎmg~‡n wfbœ wfbœ Kiw`em i‡q‡Q, †hgb :
(K) †Kv‡bv ¯^vfvweK e¨w³ Ki`vZv whwb c~‡e© KL‡bvB wiUvb© `vwLj K‡ibwb Zvi Rb¨ 2024-2025 Kie‡l©i Kiw`em 2025
m‡bi 30 Ryb;
(L) we‡`‡k Ae¯' vbiZ †Kv‡bv ¯^vfvweK e¨w³ Ki`vZvi †ÿ‡Î, Zvi evsjv‡`‡k cÕZ¨veZ©‡bi w`b n‡Z 90 (beŸB)Zg w`b,
hw` D³iƒc e¨w³-
(A) D‧P wkÿvi Rb¨ QywU‡Z A_ev PvKwii Rb¨ †cÕl‡Y ev wj‡q‡b wbhy³ n‡q evsjv‡`‡ki evB‡i Ae¯'vb K‡ib; ev
(Av) A_© DcvR© ‡bi D‡Ï‡k¨ ˆea wfmv Ges cviwgUavix n‡q evsjv‡`‡k evB‡i Ae¯' vb K‡ib;
Kiw`e‡m ZvwiL †h‡ÿ‡Î miKvwi QywUi w`b †m‡ÿ‡Î D³ w`‡bi Ae¨ewnZ cieZ©x Kg©w`em|
wiUvb© `vwLj bv Ki‡j Kx nq?
AvqKi AvBb Abyhvqx †hme †ÿ‡Î wiUvb© `vwL‡ji cÕgvY `vwLj eva¨Zvg~jK Kiv n‡q‡Q, wiUvb© `vwLj bv Ki‡j †m mKj
†mev n‡Z ewÂZ n‡Z n‡e| †hgb M¨vm I we`y¨r ms‡hvM cvIqv hv‡e bv wKsev ms‡hvM wew‧Qbœ n‡e, †eZb-fvZvw` cÕvw߇Z
Amyweav n‡e BZ¨vw`|
GQvovI wbgœewY©Z welqvw`i gy‡Lvgyw L nevi m¤¢vebv i‡q‡Q, †hgb-
(K) AvqKi AvB‡bi aviv 266 Abyhvqx DcKi Kwgkbvi KZ©…K Av‡ivwcZ Rwigvbv cwi‡kva Kiv|
(L) DcKi Kwgkbvi KZ©…K GKZidvfv‡e wba©vwiZ Ki cwi‡kva Kiv|

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 BTC Academy PHP Tower (Lift-3), 107/2, Kakrail, Dhaka-1000
Email: bdtaxcare@[Link]
01852-777680 [Link]

3| Dr‡m AvqKi wK? †K Dr‡m Ki KZ©b Ki‡eb? Dr‡m Ki KZ©b I Rgv`v‡b e¨_©Zvq wK kvwšÍ n‡Z cv‡i? avivi D‡jøLmn
K‡qKwU Dr‡m K‡ii LvZ D‡jøL Ki|
Dr‡m AvqKi KZ©b wK
AvqKi AvBb, 2023 G Av‡qi Dr‡m †_‡K AvqKi KZ©‡bi weavb i‡q‡Q| Avq cwi‡kvaKvix e¨w³ ev cÕwZôvb GKRb
Ki`vZv‡K Avq cwi‡kv‡ai mgq wbw`©ó wKQz †ÿ‡Î wba©vwiZ nv‡i AvqKi KZ©b ev msMÕn Ki‡Z eva¨ _v‡Kb| †h‡nZz
Ki`vZvi Av‡qi Drm ‡hLv‡b †mLvb †_‡K G AvqKi KZ©b K‡i ‡i‡L miKvwi †KvlvMv‡i Rgv Kiv nq ZvB GB Ki Dr‡m
AvqKi wn‡m‡e cwiwPZ| Avq cwi‡kvaKvix e¨w³ ev cÕwZôvb Dr‡m AvqKi KZ©b K‡i wba©vwiZ mgqmxgvi g‡a¨ miKvwi
†KvlvMv‡i Rgv w`‡Z eva¨ _v‡Kb Ges †`Lv hvq D³ AvqKi GKwU wbw`©ó mgq ch©šÍ Dr‡m KZ©bKvix mËvi wbKU Mw‧QZ
_v‡K ZvB GB Ki‡K DB_‡nvwìs AvqKi I ejv nq|

†K Dr‡m AvqKi KZ©b Ki‡eb?

"A_© cwi‡kv‡ai Rb¨ `vwqZ¡cÕvß e¨w³Ó ewj‡Z

 ÖPvKwi nB‡Z AvqÓ Lv‡Zi Aaxb Avq wnmv‡e cwiMwYZ nq GBiƒc †Kv‡bv A_© cwi‡kv‡ai †‣‡Î ¯^qs wb‡qvMKZ©v
ev †hB‡‣‡Î wb‡qvMKZ©v ¯'vbxq KZ©…c‣, †Kv¤úvwb ev cÕwZôvb nq, †mB‡‣‡Î Abyiƒc KZ©…c‣, †Kv¤úvwb ev
cÕwZôvb Ges Dnv‡`i cÕavb Kg©KZ©vI AšÍf©y³ nB‡e;

 ÖAvw_©K cwim¤ú` nB‡Z AvqÓ Lv‡Zi Aaxb †Kv‡bv A_© cwi‡kv‡ai †‣‡Î, D³ Avw_©K cwim¤ú` Bmy¨Kvix †Kv‡bv
ms¯'v, †Kv¤úvwb ev Ab¨ †Kv‡bv cÕwZôvb A_ev D³ ms¯'v, †Kv¤úvwb ev cÕwZôv‡bi cÕavb Kg©KZ©v|

 GB AvB‡bi Aaxb Ki‡hvM¨ Avq wnmv‡e cwiMwYZ Ab¨ †Kv‡bv A_© cwi‡kv‡ai †‣‡Î ev GB As‡ki Aaxb Dr‡m
Ki KZ©b ev msMÕn cÕ‡hvR¨ nq GBiƒc †Kv‡bv A_© cwi‡kv‡ai †‣‡Î, ¯^qs A_© cÕ`vbKvix A_ev A_© cÕ `vbKvix
†Kv‡bv †Kv¤úvwb ev Ab¨ †Kv‡bv cÕwZôvb nB‡j, Dnvi cÕavb Kg©KZ©vI AšÍf©y³ nB‡e;
 ÒPyw³Ó A‡_© Dc-Pyw³, Dc-Dc-Pyw³, AbyhvZ (subsequent) Pyw³, †Kv‡bv mg‡SvZv (agreement) ev e‡›`ve¯Í
(arrangement) †h bv‡gB AwfwnZ nDK bv †Kb, AšÍ f©y³ nB‡e;

Òwbw`©ó e¨w³Ó A_©

 †Kv‡bv †Kv¤úvwb, dvg©, e¨w³msN, Uªv÷ ev Znwej,

 cvewjK-cÕvB‡fU cvU©bvikxc,
 †Kv‡bv we‡`wk wVKv`vi, we‡`wk G›UvicÕvBR ev evsjv‡`‡ki evwn‡i cÕwZwôZ †Kv‡bv msN ev ms¯'v,
 †Kv‡bv nvmcvZvj, wK¬wbK ev WvqvMbw÷K †m›Uvi|
 evwl©K GK †KvwU UvKvi AwaK Uvb©Ifvi wewkó †Kv‡bv B-Kgvm© cøvUdg© , hvnv Ab¨ †Kv‡bv wbw`©ó e¨w³ b‡n, †h
bv‡gB AwfwnZ nDK bv †Kb,
 evwl©K 1 (GK) †KvwU UvKvi AwaK Uvb©Ifvi wewkó †nv‡Uj, KwgDwbwU †m›Uvi, Uªv݇cvU© G‡RwÝ|

 K…lK b‡nb GBiƒc †Kv‡bv e¨w³ whwb ZvgvK cvZv, wmMv‡iU, wewo, R`©v, ¸j I Ab¨vb¨ ZvgvK RvZxq cY¨
Drcv`b Ges mieiv‡n RwoZ;

Öcwi‡kvaÓ ewj‡Z ¯'vbvšÍi, †µwWU, cwi‡kv‡ai mgš^q ev †Kv‡bv cwi‡kva Kwievi Av‡`k ev wb‡`©k AšÍf©y³ nB‡e;

ÒwfwËg~j¨Ó ewj‡Z wbgœewY©Z 3wU wel‡qi g‡a¨ hvnv AwaK Zvnv‡K eySvB‡e

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 BTC Academy PHP Tower (Lift-3), 107/2, Kakrail, Dhaka-1000
Email: bdtaxcare@[Link]
01852-777680 [Link]

(K) Pyw³ g~j¨ ;

(L) wej ev Bbf‡q‡mi A¼; ev
(M) cwi‡kva|

wfwËg~j¨ Ki KZ©‡bi wbwgË Kinvi wba©vi‡Yi †‣‡Î cÕ‡hvR¨| Pyw³ g~j¨, wej ev Bbf‡qm AsK Ges cwi‡kva-G wZbwUi
g‡a¨ †hwU †ewk ZvB n‡e Drm Kinvi wba©vi‡Yi wfwË AsK| Z‡e, wfwËg~j¨ hw` g~ j¨ ms‡hvRb Kimn (g~mKmn) g~j¨ nq
Z‡e Ki KZ©‡bi c~‡e© g~mK ev` w`‡q Aewkó AsK wfwËg~j¨ n‡e|

Dr‡m Ki KZ©‡bi e¨_©Zvi Rwigvbvi weavb (aviv-143)

 †hB‡‣‡Î †Kv‡bv e¨w³ GB As‡ki weavbvewji Aaxb-

(K) Dr‡m Ki KZ©b ev msMÕn Kwi‡Z e¨_© nb; ev
(L) A‡c‣vK…Z Kg nv‡i ev cwigv‡Y Ki KZ©b ev msMÕn K‡ib; ev
(M) Dr‡m Ki KZ©b ev msMÕn Kwievi ci Zvnv miKv‡ii AbyK~‡j Rgv cÕ`vb Kwi‡Z e¨_© nb A_ev †hB cwigvY
Ki KZ©b ev msMÕn K‡ib Zvnvi PvB‡Z Kg cwigvY A_© miKv‡ii AbyK~‡j Rgv cÕ`vb K‡ib; ev
(N) Ab¨ †Kv‡bv cÕKvi cwicvj‡b e¨_© nb,
†mB‡‣‡Î GBiƒc e¨w³ †Ljvwc Ki`vZv wnmv‡e MY¨ nB‡eb|
 Dc-aviv (1) Abyhvqx †Ljvwc Ki`vZv wnmv‡e MY¨ e¨w³, GB AvB‡bi Aaxb Ab¨ †h mKj cwiYwZi Rb¨ `vqx nB‡Z
cv‡ib Zvnv ‣yYœ bv Kwiqv wbgœewY©Z A_© cwi‡kv‡ai Rb¨ `vqx _vwK‡eb, h_v :
(K) †hB cwigvY A_© KZ©b ev msMÕn Kiv nq bvB;
(L) †hB cwigvY A_© KZ©b ev msMÕn Kiv Avek¨K Ges cÕK…Zfv‡e hvnv KZ©b ev msMÕn Kiv nBqv‡Q GB `yB‡qi
cv_©‡K¨i mgcwigvY A_©; ev
(M) Ki KZ©b ev msMÕn Kwievi ci †hB cwigvY A_© miKv‡ii AbyK~‡j Rgv cÕ`vb Kiv nq bvB Zvnvi mgcwigvY
A_©; Ges
(N) Ab¨ †Kv‡bv weavbvewj cwicvj‡bi e¨_©Zvq AbwaK 10 (`k) j‣ UvKv|
 Dc-aviv (1) G Dwjøw LZ cwigv‡Yi A_© cwi‡kva QvovI, Dc-aviv (1) Abyhvqx †Ljvwc Ki`vZv wnmv‡e MY¨ e¨w³
Dc-aviv (2) Gi `dv (K), (L) Ges (M) G Dwjøw LZ cwigv‡Yi Dci wbgœewY©Z mviYx‡Z cÕ`Ë AwZwi³ A_© MYbvi
wfwË A‡¼i Dci cÕwZgv‡m 2% (`yB kZvsk) nv‡i AwZwi³ cwigvY A_© cwi‡kv‡ai Rb¨ `vqx nB‡eb| h_v :
mviYx
µwgK bs †‣Îmg~n AwZwi³ A_© cwiMYbvi wfwË
1 GB As‡ki weavbvewj Aby mv‡i Ki †hB cwigvY Dr‡m Ki †hB cwigvY Dr‡m Ki Kg KZ©b ev msMÕn Kiv
KZ©b ev KZ© b ev msMÕ ‡ni e¨_© Zv nqwb|
2 Kgnv‡i ev Kg cwigv‡Y Ki KZ©b ev msMÕn †hB cwigvY Dr‡m Ki Kg KZ©b ev msMÕn Kiv
nBqv‡Q|
3 KZ©b ev msMÕ‡ni ci Dnv miKvwi †KvlvMv‡i Rgv bv Dr‡m Ki KZ©‡bi ci †hB cwigvY A_© miKvwi
†`Iqv ev cwigv‡Y Kg Rgv †`Iqv †KvlvMv‡i Rgv †`Iqv nq bvB|
 Dc-aviv (3) Gi Aaxb AwZwi³ A_© cwiMYbvi †gqv` Dr‡m Ki KZ© b ev msMÕ‡ni wba©vwiZ ZvwiL nB‡Z miKvwi
†KvlvMv‡i Rgv †`Iqvi ZvwiL ch©šÍ nB‡e Z‡e kZ© _v‡K †h, GBiƒc †gqv` 24 (PweŸk) gv‡mi AwaK nB‡e bv |
 DcKi Kwgkbvi Dc-aviv (1) G DwjøwLZ e¨w³‡K ïbvwbi hyw³msMZ my‡hvM cÕ`vb Kwiqv Zvnvi wbKU nB‡Z Dc-
aviv (2) Gi Aaxb cwi‡kva‡hvM¨ A_©mn Dc-aviv (3) G DwjøwLZ AwZwi³ cwigvY A_© Av`v‡qi cÕ‡qvRbxq
c`‡‣c MÕnY Kwi‡eb|
 †hB‡‣‡Î miKvi, miKvwi cÕwZôvb, KZ©…c‣, cÕ‡R±, †cÕvMÕvg, ms¯'v, BDwbU ev miKv‡ii Avw_©K ev cwiPvjbMZ
mswkøóZv iwnqv‡Q GBiƒc †Kv‡bv Kg©Kv‡Ð Dr‡m Ki KZ©b ev msMÕ‡ni Rb¨ `vwqZ¡cÕvß, †mB‡‣‡Î
(K) A_© cwi‡kv‡ai Aby‡gv`b ev AbygwZi Rb¨ `vwqZ¡cÕvß ¯^vfvweK e¨w³ ev e¨w³MY; A_ev

22
 BTC Academy PHP Tower (Lift-3), 107/2, Kakrail, Dhaka-1000
Email: bdtaxcare@[Link]
01852-777680 [Link]

(L) QvocÎ, †iwR‡÷ªkb, jvB‡mÝ, cviwgU cÕ`vb, Aby‡gv`b ev AbygwZ `v‡bi Rb¨ `vwqZ¡cÕvß ¯^vfvweK e¨w³ ev
e¨w³MY,
GB avivi Aaxb Ki, Rwigvbv I AwZwi³ A_© cwi‡kv‡ai Rb¨ †hØ_fv‡e I c… _Kfv‡e `vqx nB‡eb|
 †hB‡‣‡Î miKvi, miKvwi cÕwZôvb, KZ©…c‣, cÕ‡R±, †cÕvMÕvg, ms¯'v, BDwbU ev miKv‡ii Avw_©K ev cwiPvjbMZ
mswkøóZv iwnqv‡Q GBiƒc †Kv‡bv Kg©KvÐ e¨ZxZ Ab¨ †Kv‡bv e¨w³ ev cÕwZôvb Dr‡m Ki KZ©b ev msMÕ‡ni Rb¨
`vwqZ¡cÕvß, †mB‡‣‡Î
(K) e¨w³ ev cÕwZôvb wb‡R, Ges
(L) A_© cwi‡kv‡ai Aby‡gv`b ev AbygwZ `v‡bi Rb¨ `vwqZ¡cÕvß ¯^vfvweK e¨w³ ev e¨w³MY
GB avivi Aaxb Ki, Rwigvbv I AwZwi³ A_© cwi‡kv‡ai Rb¨ †hØ_fv‡e I c… _Kfv‡e `vqx nB‡eb|
 †h e¨w³i wbKU nB‡Z Ki msMÕn‡hvM¨ ev KZ©b‡hvM¨ wZwb B‡Zvg‡a¨ Dc-aviv (2) I (3) G DwjøwLZ mKj cÕKv‡ii
A_© m¤ú~Y©fv‡e cwi‡kva Kwiqv _vwK‡j, Dc-aviv (2) I (3) G Dwjøw LZ A_© Av`v‡qi c`‡‣c MÕnY Kiv nB‡e bv|

aviv mn K‡qKwU Dr‡m K‡ii LvZ wbb¥iƒct

aviv Dr‡m Ki KZ©†bi LvZ mg~n KZ©‡bi nvi

86 PvKwii Avq n‡Z Dr‡m Ki KZ©b| Mo nvi
87 msm` m`‡m¨i m¤§vbx n‡Z Dr‡m Ki KZ©b| Mo nvi
92 cÕPvi gva¨‡gi weÁvcb Avq n‡Z Ki KZ©b| 5%
93 Awf‡bZv, Awf‡bÎx, cÕ‡hvRK, BZ¨vw` e¨w³‡K cwikwaZ A_© nB‡Z KZ©b 10%
95 Uªv‡fj G‡R‡›Ui wbKU n‡Z Ki msMÕn| 0.3%
96 Fbc‡Îi Kwgkb wnmv‡e cÕvß A_© nB‡Z KZ©b 5%
98 †mjyjvi †gvevBj †dvb Acv‡iUi KZ©…K cwi‡kvwaZ A‡_©i Dci Ki KZ©b 20%

4| AvqKi wiUvb© `vwL‡ji c×wZ wK? wiUvb© cª‡mm I AwW‡Ui weavbvejx wjLyb |
e¨w³ wiUvb© `vwL‡ji c×wZ :
c~‡e© AvqKi Aa¨v‡`k, 1984 Abymv‡i ¯^vfvweK e¨w³ Ki`vZv‡`i wiUvb© `vwL‡ji Rb¨ `ywU c×wZ cÕPwjZ wQj- mvaviY
c×wZ I mve©Rbxb ¯^wba© viYx c×wZ|
eZ©gv‡b AvqKi AvBb, 23 Gi Av‡jv‡K ¯^vfvweK e¨w³ Ki`vZv‡`i wiUvb© `vwL‡ji Rb¨ ¯^wba©viYx c×wZ i‡q‡Q| Ab¨
†Kvbfv‡e wiUvb© `vwL‡ji my‡hvM †bB|

¯^wba©viYx c×wZ‡Z wiUvb© `vwL‡ji eva¨evaKZv (aviv-170)

aviv 166 Gi Aaxb wiUvb© `vwL‡ji AvBbvbyM eva¨evaKZv iwnqv‡Q GBiƒc mKj e¨w³ aviv 180 Gi Aaxb ¯^wba©viYx
c×wZ‡Z wiUvb© `vwLj Kwi‡eb|

wiUvb© cª‡mm (aviv-181)

(1) aviv 180 Gi Aaxb `vwLjK…Z Ö¯^wba©viYx wiUvb©Ó ev ms‡kvwaZ wiUvb© DcKi Kwgkbvi wbgœewY©Z c×wZ‡Z cª‡mm Kwi‡eb,
h_v:-
(K) `vwLjK…Z wiUv‡b© †Kv‡bv MvwYwZK ÎæwU A_ev D³ wiUv‡b© ev wiUv‡b©i mwnZ `vwLjK…Z †Kv‡bv wee…wZ ev `wjjvw`‡Z
we`¨gvb †Kv‡bv Z‡_¨i Av‡jv‡K †Kv‡bv Aï× `vwe cwijw‣Z nB‡j Dnv mgš^ qc~e©K Avq cwiMYbv Kwi‡Z nB‡e;
(L) GB AvB‡bi Aaxb cª ‡`q Ki Ges Ab¨ †Kv‡bv A¼ `dv (K) Gi wfwˇZ cwiMYbv Kwi‡Z nB‡e; Ges
(M) Drm Kimn cwi‡kvwaZ AwMªg Ki Ges GB AvB‡bi Aaxb cwi‡kvwaZ K‡ii †µwWU cª`vb Kwiqv cª‡`q ev cªZ¨c©Y‡hvM¨
Ki wba©viY Kwi‡Z nB‡e|

23
 BTC Academy PHP Tower (Lift-3), 107/2, Kakrail, Dhaka-1000
Email: bdtaxcare@[Link]
01852-777680 [Link]

(2) wiUvb© cª‡m‡mi djkªæwZ‡Z Avq, Ki ev Ab¨vb¨ D‡jøL‡hvM¨ A‡¼i cwigv‡Yi mwnZ aviv 180 Gi Aaxb `vwLjK…Z
Ö¯^wba©viYx wiUvb©Ó ev ms‡kvwaZ wiUv‡b© cª`wk©Z A‡¼i cv_©K¨ nB‡j DcKi Kwgkbvi wbgœewY©Zfv‡e Ki`vZv‡K wjwLZ
†bvwUk cª`vb Kwi‡eb, h_v:-
(K) wiUvb© cª‡m‡mi djkªæwZ‡Z cwiMwYZ Avq, Ki, cªZ¨c©Y‡hvM¨ Ki ev Ab¨vb¨ mswkøó welqvw` msewjZ cwiMYbv cÎ
†bvwU‡ki mwnZ mshy³ Kwiqv cv_©‡K¨i cwigvY Ki`vZv‡K AewnZ Kwi‡eb;
(L) †bvwU‡k Dwjøw LZ mg‡qi g‡a¨ wiUvb© cª‡mm cªwµqvq D™¢~Z AwZwi³ `vq ev cªZ¨c©Y nªvm m¤ú‡K© wjwLZfv‡e Ki`vZvi
Ae¯'vb e¨vL¨v Kwievi my‡hvM cª`vb Kwi‡eb; Ges
(M) †bvwU‡k Dwjøw LZ mg‡qi g‡a¨, cª‡hvR¨ †‣‡Î, Zvnv‡K wbgœewY©Z my‡hvM cª`vb Kwi‡eb, h_v:-
(A) †bvwU‡k Dwjøw LZ cv_©K¨ wbimbµ‡g ms‡kvwaZ wiUvb© `vwLj Kwievi; Ges

(Av) D³ cª‡m‡mi d‡j cª‡`q Ki Ges Ab¨vb¨ cª‡`q A¼ cwi‡kva Kwievi|

(3) †hB‡‣‡Î Dc-aviv (2) Gi Aaxb †bvwUk cª`vb Kiv nq, †mB‡‣‡Î DcKi Kwgkbvi-
(K) wbgœewY©Z kZ©vw` c~iY m¤ú‡K© wbwðZ nBqv 90 (beŸB) w`‡bi g‡a¨ ms‡kvwaZ wiUv‡b©i MªnYcÎ †cªiY Kwi‡eb, h_v:-
(A) Dc-aviv (2) Gi `dv (M) Gi weavb Abymv‡i ms‡kvwaZ wiUvb© `vwLj Kiv nBqv‡Q wKbv;
(Av) cª‡m‡mi djkªæwZ‡Z GB AvB‡bi Aaxb cª‡`q †Kv‡bv Ki ev Ab¨vb¨ A¼ ms‡kvwaZ wiUvb© RgvKv‡j ev Zvnvi c~‡e©
cwi‡kva Kiv nBqv‡Q wKbv; Ges
(B) Dc-aviv (2) G DwjøwLZ cv_©K¨wUi wiUv‡b© h‡_vwPZ myivnv nBqv‡Q wKbv;
(L) `dv (K)-‡Z Dwjøw LZ †Kv‡bv kZ© c~iY Kiv bv nB‡j, Dc-aviv (2) Gi Aaxb cª`Ë †bvwU‡k Dwjøw LZ ZvwiL DËxY© nBevi
cieZ©x‡Z Avq, Ki, cªZ¨c©Y‡hvM¨ Ki ev Ab¨vb¨ mswkøó welqvw` msewjZ cwiMYbv cÎmn GKwU `vwei †bvwUk Rvwi
Kwi‡Z nB‡e;
(M) Dc-aviv (2) Gi Aaxb †bvwUk cª`v‡bi ZvwiL nB‡Z 6 (Qq) gv‡mi g‡a¨ `dv (L)-‡Z Dwjøw LZ `vwei †bvwUk Rvwi
Kwi‡Z nB‡e|
(4) GB avivi D‡Ïk¨c~iYK‡í, "wiUv‡b© ev wiUv‡b©i mwnZ `vwLjK…Z †Kv‡bv wee…wZ ev `wjjvw`‡Z we`¨gvb †Kv‡bv Z‡_¨i
Av‡jv‡K †Kv‡bv Aï× `vwe" A_© cª`Ë Z‡_¨i wfwˇZ GBiƒc †Kv‡bv `vwe, hvnv †Kv‡bv wiUvb© ev †Kv‡bv weeiYx ev
`vwLjK…Z `wjjvw` nB‡Z D™¢~Z-
(K) †Kv‡bv AvB‡Ug, hvnv Ab¨ †Kv‡bv mgRvZxq Gw›Uªi mwnZ m½wZc~Y© b‡n, ev Ab¨ †Kv‡bv AvB‡Ug, hvnv wiUv‡b©i †Kv‡bv
weeiYx ev `wjjvw`i mwnZ AmvgÄm¨c~Y©; A_ev
(L) †Kv‡bv KZ©b, Ae¨vnwZ, †iqvZ ev †µwWU, †hB‡‣‡Î Aby‡gvw`Z AvBbMZ mxgvi Avw_©K cwigvY, AbycvZ ev fMœvsk
wnmv‡e wba©vwiZ †Kv‡bv KZ©b Ae¨vnwZ, †iqvZ ev †µwWU mxgv‡K AwZµg K‡i|
AwWU (aviv-182)
(1) †evW© ev †ev‡W©i Aby‡gv`bµ‡g Aaxb¯' †Kv‡bv KZ©…c‣, †evW© KZ©…K wba©vwiZ c×wZ‡Z, aviv 180 Gi Aaxb `vwLjK…Z
wiUvb© ev ms‡kvwaZ wiUvb© nB‡Z AwW‡Ui Rb¨ wiUvb© wbe©vPb Kwi‡Z cvwi‡e Ges AwW‡Ui D‡Ï‡k¨ Dnv mswkøó Ki
Kwgkbv‡ii wbKU †cªiY Kwi‡e|
(2) AwW‡Ui Rb¨ wbe©vwPZ wiUv‡b©i ZvwjKv cªvwßi w`b nB‡Z AbwaK 7 (mvZ) Kg©w`e‡mi g‡a¨ Ki Kwgkbvi, Av‡`k Øviv,
cªwZwU AwWU gvgjvi Rb¨ AbymÜvbKvix wUg, AwWU wUg Ges AwWU wKD‡iUi wbhy³ Kwi‡eb Ges GBiƒc Av‡`k
¯^v‣‡ii w`‡b mswkøó mKj AbymÜvbKvix wUg, AwWU wUg, AwWU wKD‡iUi Ges DcKi Kwgkbvi‡K †cªiY Kwi‡eb|
(3) DcKi Kwgkbvi, Dc-aviv (2) Gi Aaxb RvixK…Z Av‡`k cªvwßi AbwaK 7 (mvZ) Kg©w`e‡mi g‡a¨, mswkøó Ki`vZv‡K
AwWU m¤ú‡K© AewnZKi‡Yi j‡‣¨ GKwU †bvwUk Rvwi Ki‡eb Ges GBiƒc †bvwU‡ki Abywjwc mswkøó AbymÜvbKvix
wU‡gi wbKU †cªiY Kwi‡eb|
(4) cªwZwU AbymÜvbKvix wUg-
(K) AbymÜvb cwiPvjbvc~e©K Ki`vZvi Avq, e¨q, cwim¤ú`, `vq, †jb‡`b, Avw_©K wee…wZ I Ab¨vb¨ †iKW©, cvewjK †iKW©,
Ges Ki`vZvi mwnZ mswkøó c‡‣i Z_¨, BZ¨vw` m¤ú‡K© Z_¨ msMªn Kwi‡e;
(L) Ki`vZvi Av‡qi Dr‡mi Aw¯ÍZ¡ Ges Dnvi cªK…wZi we¯Ív wiZ hvPvBKiY Ges wbwðZKiYmn GKwU AbymÜvb cªwZ‡e`b AwWU
wKD‡iU‡ii wbKU `vwLj Kwi‡e;

24
 BTC Academy PHP Tower (Lift-3), 107/2, Kakrail, Dhaka-1000
Email: bdtaxcare@[Link]
01852-777680 [Link]

(M) Dc-aviv (3) Gi Aaxb †cªwiZ †bvwUk cªvß nBevi AbwaK 60 (lvU) w`‡bi g‡a¨ AbymÜvb cªw Z‡e`b mswkøó DcKi
Kwgkbv‡ii wbKU `vwLj Kwi‡e Ges GBiƒc cªwZ‡e`‡bi GKwU Abywjwc AwWU wKD‡iUi eivi‡i `vwLj Kwi‡e; Ges
(N) `dv (M)-‡Z ewY©Z mgqmxgvi g‡a¨ cªwZ‡e`b `vwLj Kwi‡Z e¨_© nB‡j mswkøó DcKi Kwgkbvi eivei mgq e…w×i Av‡e`b
Kwi‡Z cvwi‡e Ges mswkøó DcKi Kwgkbvi AbwaK 60 (lvU) w`b ch©šÍ mgq e…w× Kwi‡Z cvwi‡eb|
(5) AbymÜvb cªwZ‡e`b `vwL‡ji ci, AwWU wUg †evW© KZ©…K cª¯ÍyZK…Z AwWU g¨vbyqvj Ges wb‡`©wkKv AbymiY Kwiqv AwWU
Kvh©µg cwiPvjbv Kwi‡e, Ges
(K) GB AvBb Ges cªvmw½K Ab¨vb¨ AvB‡bi Aaxb cª‡hvR¨ mKj weav‡bi cwicvjb cix‣v Kwi‡eb;
(L) gvV cwi`k©‡bi gva¨‡g wbgœewY©Z Kvh©vw` m¤úv`b Kwi‡e, h_v:-
(A) Ki`vZv KZ©…K †Kv‡bv `vwe ev `vwLjK…Z †Kv‡bv Z_¨ hvPvB;
(Av) wnmv‡ei ewn, cªvwß I cwi‡kva msµvšÍ `wjjvw`, µq-weµq msµvšÍ Pyw³ I Ab¨vb¨ `wjjvw`, †h‡Kv‡bv cªgvYK, K¬v‡q›U,
MªvnK ev mieivnKvix KZ©…K Bm¨yK…Z ev cªvß Ab¨vb¨ Z_¨vw` msMªn I hvPvB;
(B) Ki`vZv KZ©…K wb‡qvwRZ A¨vKvDw›Us Ges g¨v‡bR‡g›U Bbdi‡gkb wm‡÷g m¤ú‡K© GKwU aviYv AR©b ;
(C) Ab¨vb¨ mswkøó cªgvYvw`, Dnv †h cªK…wZi ev ai‡bi nDK, msMªn;
(M) Avq, e¨q, cwim¤ú` ev `vq m¤úwK©Z †Kv‡bv wee…wZ ev †iKW© cix‣v Kwi‡e;
(N) †jb‡`‡bi cªK…wZ Ges mZ¨Zv cix‣v Kwi‡e;
(O) Dc-aviv (4) Gi Aax‡b `vwLjK…Z AbymÜvb cªwZ‡e`bwU cybivq hvPvB Kwi‡e;
(P) Ki`vZvi mwnZ m¤úK© Av‡Q ev _vwK‡Z cv‡i GBiƒc †h‡Kv‡bv e¨w³i mv‣vrKvi MªnY Kwi‡e;
(Q) †Kv‡bv Z_¨ I cwimsL¨vb m¤ú‡K© wjwLZ wee…wZ Rgv †`Iqvi Rb¨ Ki`vZv‡K wb‡`©k cª`vb Kwi‡e;
(R) mswkøó mg~`q Z_¨, evRvi Z_¨, Avw_©K Z_¨ Ges, cª‡hvR¨ †‣‡Î, Ki`vZvi RxebhvÎvi Z_¨ msMªn Ges we‡kølY Kwi‡e|
(6) AwWU wUg Lmov AwWU cªwZ‡e`b Ki`vZvi eivei †cªiY Kwi‡e Ges Zvnvi wbKU nB‡Z wjwLZ e¨vL¨v MªnY Kwi‡e|
(7) AwWU wUg Dc-aviv (4) Gi Aaxb AbymÜvb cªwZ‡e`b Rgv †`Iqvi ZvwiL nB‡Z AbwaK 300 (wZbkZ) w`‡bi g‡a¨
AwWU wKD‡iU‡ii wbKU AwWU cªwZ‡e`b Rgv w`‡eb Ges cªwZ‡e`‡b wbgœewY©Z welq¸wj AšÍf©y³ _vwK‡e-
(K) AwWU wU‡gi cªwZ‡e`bmn Ki`vZvi Av‡qi Drm, cwim¤ú` I `vq Ges Dnvi cªK…wZ we¯ÍvwiZ hvPvBKiY Ges wbwðZKiY
msµvšÍ GKwU wee…wZ;
(L) GB AvB‡bi mKj cª‡hvR¨ weavbvewj cwicvjb msµvšÍ wee…wZ;
(M) AvB‡bi weavbvewji cwicvjbv‡_© DbœwZi †‣Îmg~n Ges, cª‡hvR¨ †‣‡Î, Ki`vZvi Af¨šÍixY wbqš¿ ‡Yi Dci gšÍe¨|
(8) AwWU wKD‡iUi, AwWU wUg KZ©…K cªwZ‡e`b Rgv `v‡bi AbwaK 7 (mvZ) Kg©w`e‡mi g‡a¨-
(K) wbgœewY©Z wel‡q mš`ó nBqv Ki Kwgkbv‡ii wbKU AwWU Kvh©µg mgvß Kwievi Rb¨ mycvwik Kwi‡eb, h_v:-
(A) cªvß AwWU cªwZ‡e`b Abymv‡i GB AvB‡bi cwicvjb Ges Ki`vZvi Avq, e¨q I cwim¤ú` msµvšÍ mKj Z_¨vw` Ki`vZvi
wiUv‡b© ev ms‡kvwaZ wiUv‡b© h_vh_fv‡e cªwZdwjZ nBqv‡Q; Ges
(Av) Ki`vZv nB‡Z AwZwi³ †Kv‡bv Ki`vwei my‡hvM bvB;
(L) AwWU Kvh©µg m¤ú‡bœi Rb¨ DcKi Kwgkbvi‡K Aby‡gv`b cª`vb Kwi‡eb hw` cªvß AwWU cªwZ‡e`b nB‡Z cªZxqgvb nq
†h-
(A) cªvß AwWU cªwZ‡e`b Abymv‡i GB AvB‡bi cwicvjb Ges Ki`vZvi Avq, e¨q I cwim¤ú` msµvšÍ mKj Z_¨vw` Ki`vZvi
wiUv‡b© ev ms‡kvwaZ wiUv‡b© h_vh_fv‡e cªwZdwjZ nq bvB; ev
(Av) Ki`vZvi weiæ‡× Ab¨ †Kv‡bv Kvh©aviv M…nxZ nIqv DwPZ|
(9) Ki Kwgkbvi, AwWU wKD‡iU‡ii wbKU nB‡Z mycvwik cªvwßi ci, gvgjvwU we‡ePbv Kwi‡eb Ges mycvwik cªvwßi ZvwiL
nB‡Z AbwaK 7 (mvZ) Kg©w`e‡mi g‡a¨ Dchy³ wm×všÍ cª`vb Kwi‡eb|
(10) DcKi Kwgkbvi, AwWU wKD‡iU‡ii wbKU nB‡Z Aby‡gv`b cªvwßi ci AbwaK 7 (mvZ) Kg©w`e‡mi g‡a¨-
(K) Ki`vZvi wbKU AwWU cªwZ‡e`b †cªiY Kwi‡eb Ges GKwU †bvwUk †cªiY Kwi‡eb hv‡Z Ki`vZv‡K AwW‡Ui djvdj
cªwZdwjZ Kwiqv GKwU ms‡kvwaZ wiUvb© `vwLj Kwievi wb‡`©k †`Iqv nB‡e, Ges ms‡kvwaZ wiUvb© `vwLj Kwievi
Zvwi‡L ev Zrc~‡e© ms‡kvwaZ wiUv‡b©i Dci wfwË Kwiqv wba©vwiZ Ki`vq Ges Ab¨vb¨ cª‡hvR¨ A¼ cwi‡kva Kwievi
wb‡`©k cª`vb Kwi‡eb; Ges
(L) AwWU wKD‡iUi KZ©…K cª`Ë wb‡`©kbv †gvZv‡eK Ab¨ †Kv‡bv Kvh©aviv cwiPvjbv Kwi‡eb|

25
 BTC Academy PHP Tower (Lift-3), 107/2, Kakrail, Dhaka-1000
Email: bdtaxcare@[Link]
01852-777680 [Link]

(11) Ki`vZv KZ©…K ms‡kvwaZ wiUvb© `vwLj nB‡j DcKi Kwgkbvi hw` GB g‡g© mš`ó nb †h, AwWU cªwZ‡e`‡b Dwjøw LZ
djvdj¸wj ms‡kvwaZ wiUv‡b© h_vh_fv‡e cªwZdwjZ nBqv‡Q Ges Dc-aviv (10) Gi weavb Abymv‡i Ki`vq Ges
Ab¨vb¨ cª‡hvR¨ A¼ m¤ú~Y©iƒ‡c cwi‡kva Kiv nBqv‡Q, Zvnv nB‡j wZwb ms‡kvwaZ wiUvb© MªnY Kwi‡eb Ges AwWU
wb®úbœ nBqv‡Q g‡g© Ki`vZvi wbKU GKwU cÎ †cªiY Kwi‡eb|
(12) †hB‡‣‡Î Dc-aviv (10) Gi Aaxb †bvwUk cª`v‡bi ci †Kv‡bv ms‡kvwaZ wiUvb© `vwLj Kiv nq bvB ev †h ms‡kvwaZ
wiUvb© `vwLj Kiv nBqv‡Q Zvnv‡Z AwW‡Ui djvdj¸wj cªwZdwjZ nq bvB, ev Dc-aviv (10) Gi weavb cwicvjb c~e©K
Ki ev Ab¨vb¨ cª‡hvR¨ A¼ cwi‡kva Kiv nq bvB, †mB‡‣‡Î DcKi Kwgkbvi aviv 183 ev 184, †hwU cª‡hvR¨, Gi
Aaxb Ki wba© viY Kwi‡Z cvwi‡eb|
(13) Dc-aviv (12) Gi Aaxb †Kv‡bv cªKvi Ki wba© viY Kiv hvB‡e bv hw` bv-
(K) AbymÜvb Ges AwWU ch©vq †kl nq;
(L) Ki`vZv‡K AwWU cªwZ‡e`b AewnZ Kiv nq; Ges
(M) Dc-aviv (10) Gi Aaxb †cªwiZ †bvwUk cwicvjb Kwiqv Ki`vZv ms‡kvwaZ wiUvb© `vwLj Kwi‡Z e¨_© nb; ev Dc-aviv
(10) Gi Aaxb †cªwiZ †bvwUk cwicvjb Kwiqv Ki`vZv ms‡kvwaZ wiUvb© `vwLj K‡ib wKš` AwW‡Ui djvdj¸wj
h_vh_fv‡e cªwZdjb Kwi‡Z e¨_© nb Ges AwW‡Ui djvdj Abymv‡i Ki Ges Ab¨vb¨ cª‡hvR¨ A¼ cwi‡kva Kwi‡Z e¨_©
nb|
1[(14) wbgœewY©Z †‣Îmg~n e¨ZxZ, †Kv‡bv Kie‡l©i Rb¨ aviv 180 Gi Aaxb `vwLjK…Z †Kv‡bv wiUvb© ev ms‡kvwaZ wiUv‡b©
Ae¨ewnZ c~e©eZ©x Kie‡l©i †gvU Avq nB‡Z Ab¨~b 15% (c‡b‡iv kZvsk) AwaK †gvU Avq cª`k©b Kiv nB‡j D³
wiUvb© Dc-aviv (1) Gi Aax‡b AwW‡Ui Rb¨ wbe©vPb Kiv hvB‡e bv, h_v:-
(K) †Kv‡bv e¨vsK, BÝ&hy‡iÝ ev dvBb¨vÝ †Kv¤úvwbi wiUvb© ev ms‡kvwaZ wiUvb©;

(L) mswkøó erm‡i e¨vsK I dvBb¨vÝ †Kv¤úvwb e¨ZxZ Ab¨ †Kv‡bv Drm nB‡Z me©‡gvU 5 (cuvP) j‣vwaK UvKvi †Kv‡bv cªKvi
FY Mªn‡Yi mg_©‡b e¨vsK weeiYx `vwLj Kiv nq bvB GBiƒc †Kv‡bv wiUvb© ev ms‡kvwaZ wiUvb©;
(M) m¤ú~Y© ev AvswkK Kigy³ Avq cª`k©bKvix †Kv‡bv wiUvb© ev ms‡kvwaZ wiUvb©;
(N) nªvmK…Z Kinvi cª‡hvR¨ GBiƒc Avq cª`k©bKvix †Kv‡bv wiUvb© ev ms‡kvwaZ wiUvb©;
(O) Ki cªZ¨c©Y `vwe Kiv nBqv‡Q ev Ki cªZ¨c©Y m…wó nBqv‡Q GBiƒc †Kv‡bv wiUvb© ev ms‡kvwaZ wiUvb©;
(P) Ki`vZv-
(A) mswkøó erm‡i Ask 7 Gi weavbvewj cwicvj‡bi mg_©‡b cª ‡qvRbxq `wjjvw` `vwL‡j e¨_© nB‡j; ev
(Av) aviv 176 Gi Dc-aviv (2) Abyhvqx †cªwiZ †bvwUk m¤ú~Y©iƒ‡c cwicvjb Kwievi e¨_©Zvq aviv 176 Gi Dc-aviv (3) Gi
`dv (L) Abyhvqx AwW‡Ui Rb¨ wbe©vP‡bi Dchy³ nB‡j; ev
(B) aviv 177 Gi Aaxb wiUvb© `vwLj Kwi‡Z e¨_© nB‡j|]
(15) GB avivi Aaxb AwW‡Ui D‡Ïk¨c~iYK‡í,-
(K) Ki Kwgkbvi wbgœewY©Ziƒ‡c wUg MVb Kwi‡eb-
(A) †h‡Kv‡bv msL¨K AwWU wUg MVb Ges cªwZwU AwWU wUg Ab¨~b 2 (`yB) Rb AwWU‡ii mgš^‡q MwVZ nB‡e;
(Av) †h‡Kv‡bv msL¨K AbymÜvbKvix wUg MVb Ges cªwZwU AbymÜvbKvix wUg Ab¨~b 2 (`yB) Rb Ki cwi`k©‡Ki mgš^‡q MwVZ
nB‡e;
(L) AwW‡Ui Rb¨ wbe©vwPZ Ki`vZv †hB DcKi Kwgkbvi Ges Ki cwi`k©‡Ki Awa‡‣Îvaxb wbewÜZ †mB DcKi Kwgkbvi Ges
Ki cwi`k©K h_vµ‡g D³iƒc Ki`vZvi wbhy³ AwWU wUg Ges AbymÜvbKvix wU‡gi AšÍ f©y³ nB‡ebv;
(M) †Kv‡bv AwWU wUg, cª‡qvRb Abymv‡i ev Dchy³ we‡ePbv Kwi‡j we‡klÁ ev †ckv`vi g~j¨vqbKvixi wbKU nB‡Z mnvqZv
wb‡Z cvwi‡e;
(N) wiUvb© `vwL‡ji 60 (lvU) w`b c~Y© nBevi c~‡e© Dc-aviv (1) Gi Aax‡b wiUvb© wbe©vPb Kiv hvB‡e bv;
2[(O) †hB Kie‡l© †Kv‡bv wiUvb© `vwLj Kiv nBqv‡Q †mB Kiel© mgvß nBevi AbwaK 2 (`yB) Kie‡l©i g‡a¨ D³ wiUvb© Dc-
aviv (1) Gi Aaxb AwW‡Ui wbwgË wbe© vPb ev Aby‡gv`b Kwi‡Z nB‡e;]
(P) GB avivi Aax‡b cª ¯ÍyZK…Z Ges `vwLjK…Z mg¯Í cªwZ‡e`b `‡ji mKj m`m¨ Øviv ¯^ v‣wiZ nB‡e;
(Q) " 15% (c‡b‡iv kZvsk) AwaK †gvU Avq " cwiMYbvq, aviv 180 Gi Aaxb `vwLjK…Z wiUv‡b© cª` wk©Z †h mKj Av‡qi
Drm Ae¨ewnZ c~e©eZ©x Kie‡l© we`¨gvb †Kej Zvnv we‡ePbv Kiv nB‡e;

26
 BTC Academy PHP Tower (Lift-3), 107/2, Kakrail, Dhaka-1000
Email: bdtaxcare@[Link]
01852-777680 [Link]

(R) AvqKi KZ©…c‣ nB‡Z gh©v`vq mnKvix Ki Kwgkbv‡ii wb‡gœ b‡nb GBiƒc DcKi KwgkbviMY nB‡Z AwWUi wbe©vPb
Kwi‡Z nB‡e;
(S) "AwWU wKD‡iUi",-
(A) Ki Kwgkbvi KZ©…K Zvnvi Aaxb¯' AwZwi³ Ki Kwgkbvi ev hyM¥Ki Kwgkbvi nB‡Z wbe©vwPZ nB‡eb; Ges
(Av) GB avivi Aax‡b wbe©vwPZ AwWU gvgjv wbw`©ó mg‡qi g‡a¨ wb®úwË, AwWU cwÃKv cªYqb, AwWU cwiKíbv cªYqbmn AwWU
Kvh©µg e¨e¯' vcbvi Rb¨ g~j e¨w³ nB‡eb; Ges
(B) GB avivi mKj Awfcªvq I D‡Ï‡k¨ Ki Kwgkbv‡ii wbKU `vqx _vwK‡eb|
5| Avq ej‡Z wK †evSvq? Av‡qi LvZ (Drm) mg~n Av‡jvPbv Ki| †eZb Lv‡Zi Avq n‡Z Ki‡hvM¨ I Kigy³ Avq wKfv‡e †ei
Ki‡Z n‡e|

Avq: ÖAvqÓ A‡_© AšÍf©y³ nB‡e-

(K) GB AvB‡bi †Kv‡bv weav‡bi Aaxb Ki Av‡ivcY‡hvM¨ †h‡Kv‡bv Drm nB‡Z D™¢~Z Avq, cªvwß, gybvdv ev AR©b;
(L) GB AvB‡bi †Kv‡bv weav‡bi Aaxb Dr‡m KZ©b ev msMªn‡hvM¨ †h‡Kv‡bv cwigvY A_©;
(M) Dc-`dv (K) †Z Dwjøw LZ Avq, gybvdv ev AR©b mswkøó †Kv‡bv ‣wZ;
(N) PZy_© Zdwmj Gi 8 bs Aby‡ ‧Q` Abymv‡i avh©K…Z wgDPyqvj BÝ&hy ‡iÝ A¨v‡mvwm‡qkb KZ©…K cwiPvwjZ †Kv‡bv wegv e¨emv
nB‡Z AwR©Z gybvdv ev cªvwß;

(O) GB AvB‡bi †h‡Kv‡bv weav‡bi Aaxb Avq wnmv‡e MY¨ ev we‡ewPZ †h‡Kv‡bv A_©, A_ev evsjv‡`‡k D™¢~Z, m…ó ev cªvß
†h‡Kv‡bv Avq A_ev DcwPZ, D™¢~Z, m…ó ev cªvß wnmv‡e we‡ewPZ †h‡Kv‡bv A_©;
(P) Ki Av‡ivc Kiv nq GBiƒc †h‡Kv‡bv cwigvY A_©, cwi‡kva ev †jb‡`b;
(Q) †Kv‡bv cwim¤ú‡`i AR©b hvnv-
A) cªvK…wZK b‡n;
Av) †Kv‡bv e¨w³i ¯^xq m…wó b‡n;
B) `vq ev e܇Ki wecix‡Z AwaMªnY (foreclosure) b‡n;
C) DËivwaKvi, DBj, AwQqZ ev Uªv÷g~‡j AwR©Z b‡n;
(D) wewbgq ev µqg~‡j AwR©Z b‡n;]

Av‡qi LvZmg~n
AvqKi AvB‡b Av‡qi cwiPq Avgiv wØZxq Aa¨v‡q †c‡qwQ| GLb AvqKi AvB‡b G Avq KqwU Drm n‡Z Avm‡Z cv‡i Zv
†R‡b wbb|
AvqKi AvBb Abymv‡i e¨w³ Ki`vZvi †gvU Av‡qi LvZ 10wU|

30 aviv Abymv‡i Av‡qi LvZ 7wU:

1. PvKwi n‡Z Avq

2. fvov n‡Z Avq
3. K…wl n‡Z Avq
4. e¨emv n‡Z Avq
5. g~jabx Avq
6. Avw_©K cwim¤ú` n‡Z Avq
7. Ab¨vb¨ Drm n‡Z Avq

miKvwi Kg©KZ©vi PvKwi Avq †_‡K Ki‡hvM¨ Avq †ei Kivi c×wZ

miKvwi †eZb Av‡`kfy³ Kg©Pvixi †eZb-fvZvw`i †ÿ‡Î Avq MYbvi Rb¨ B‡Zvc~‡e© RvwiK… Z cÕÁvcb 211-
AvBb/AvqKi/2017, ZvwiL : 21 Ryb 2017 wLªóvã iwnZµ‡g GmAviI bs 225-AvBb/AvqKi-07/2023, ZvwiL; 13

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Email: bdtaxcare@[Link]
01852-777680 [Link]

RyjvB, 2023 wLªóvã Rvwi Kiv n‡q‡Q| G cÕÁvcb Abyhvqx, miKvwi †eZb Av‡`kfy³ GKRb Kg©Pvixi miKvi KZ©…K cÕ`Ë
g~j †eZb, Drme fvZv I †evbvm (†h bv‡gB AwfwnZ †nvK bv †Kb) Ki‡hvM¨ Avq wn‡m‡e we‡ewPZ n‡e| AemiKv‡j cÕ`Ë
jv¤ú Mª¨v›Umn †Kej miKvwi †eZb Av‡`‡k DwjøwLZ Ab¨vb¨ fvZv I myweavw` †hgb, evwo fvov fvZv, wPwKrmv fvZv,
hvZvqvZ fvZv, kªvwšÍ we‡bv`b fvZv, evsjv beel© fvZv BZ¨vw` Kigy³ _vK‡e|

†emiKvwi Kg©KZ©vi PvKwi Avq †_‡K Ki‡hvM¨ Avq †ei Kivi c×wZ

†emiKvwi PvKzwiRxex‡`i †ÿ‡Î †gvU †eZb hZB †nvK Zvi 1/3 Ask A_ev 4,50,000/- UvKvi g‡a¨ hv Kg ZvB Ki gy³
_vK‡e|
1 : †gvU Ki‡hvM¨ Avq wba©viY;
2 : †gvU Ki‡hvM¨ Avq †_‡K AvqKi wba©viY
3 : Avqe‡l© wewb‡qvM _vK‡j wewb‡qvMRwbZ Ki †iqvZ wbav©iY;
4 : wba©vwiZ Ki †_‡K †iqv‡Zi cwigvY ev` hv‡e;
5 : cÕ‡`q Ki I Ki`vZvi Ae¯'vb †f‡` b~¨bZg K‡ii g‡a¨ †hwU eo †mwU cÕ‡`q Ki e‡j MY¨ n‡e Ges mviPvR©
ev Ab¨ †Kv‡bv my`, Rwigvbv _vK‡j †hvM w`‡Z n‡e;
6 : AwMÕg Ki/Dr‡m AvqKi _vK‡j cÕ ‡`q Ki n‡Z ev` hv‡e;
7 : cÕ‡`q Ki †_‡K Dr‡m AvqKi ev` w`‡q evwK AvqKi wiUv‡b©i mv‡_ 173 avivq cwi‡kva Ki‡Z n‡e|

6| AvqKi KZ©…c‣ Kviv? AvqKi KZ©…c‡‣i ‣gZv, c`gh©v`v Ges †Kvb Kg©KZ©v Ki wba©vi‡bi mv‡_ RwoZ? Ki A¨vwc‡jU
UªvBe¨ybv‡ji m`m¨ wn‡m‡e wb‡qvM †c‡Z wK ai‡Yi †hvM¨Zv jv‡M?
AvqKi KZ©…cÿ
AvqKi AvB‡bi 4 avivq AvqKi KZ©…c‡ÿi aviYv †`Iqv n‡q‡Q| 4 aviv Abym v‡i GB AvB‡bi D‡Ïk¨ c~iYK‡í, wbgœewY©Z
AvqKi KZ©…cÿ _vK‡e| h_v :
(K) RvZxq ivR¯^ †evW©;
(L) gyL¨ Ki Kwgkbvi,
(M) gnvcwiPvjK (cwi`k©b);
(N) Ki Kwgkbvi (Avwcj) ;
(O) Ki Kwgkbvi (e…nr Ki`vZv BDwbU);
(P) gnvcwiPvjK (cÖwkÿY);
(Q) gnvcwiPvjK (†K›`ªxq †Mv‡q›`v †mj);
(R) Ki Kwgkbvi;
(S) AwZwi³ Ki Kwgkbvi whwb AwZwi³ Ki Kwgkbvi (Avwcj) ev AwZwi³ gnvcwiPvjK (†K›`ªxq †Mv‡q›`v †mj),
AwZwi³ gnvcwiPvjK (cÖwkÿY), AwZwi³ gnvcwiPvjK (cwi`k©b) ev cwi`k©x AwZwi³ Ki Kwgkbvi;
(T) hyM¥Ki Kwgkbvi whwb hyM¥Ki Kwgkbvi (Avwcj), cwiPvjK (cÖwkÿY), cwiPvjK (†K›`ªxq †Mv‡q›`v †mj),
cwiPvjK (cwi`k©b) ev cwi`k©x hyM¥Ki Kwgkbvi;
(U) DcKi Kwgkbvi;
(V) Ki Kwgkbvi KZ©…K Zvi Awa‡ÿÎvaxb DcKi KwgkbviM‡Yi ga¨ n‡Z g‡bvbxZ U¨v• wi‡Kvfvwi Awdmvi;
(W) mnKvix Ki Kwgkbvi;
(X) AwZwi³ mnKvix Ki Kwgkbvi Ges
(Y) Ki cwi`k©K|

¶gZv Ac©Y
(1) †evW©, Av‡`k Øviv,-
(K) Dnvi †Kv‡bv ‣gZv Aaxb¯Í Ab¨ †Kv‡bv AvqKi KZ©…c‣‡K Ac©Y Kwi‡Z cvwi‡e;
(L) †Kv‡bv AvqKi KZ©…c‡‣i ‣gZv Ab¨ †Kv‡bv AvqKi KZ©…c‣‡K Ac©Y Kwi‡Z cvwi‡e|
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Email: bdtaxcare@[Link]
01852-777680 [Link]

(2) Ki Kwgkbvi, Av‡`k Øviv, Zvnvi †Kv‡bv ‣gZv Zvnvi Aaxb¯Í Ab¨ †Kv‡bv AvqKi KZ©…c‣‡K Ac©Y Kwi‡Z cvwi‡e|]
AvqKi KZ©…c‡‣i `vwqZ¡ I Kvh©vewj Ges Awa‡‣Î (aviv-8)
(1) GB AvB‡bi Ab¨vb¨ weavb mv‡c‡‣, GB AvB‡bi Aaxb †evW© †h mKj ‣gZv cª‡qvM I Kvh© m¤úv`b Kwi‡Z cvwi‡e,
m`m¨ (Ki) †mB mKj ‣gZv cª‡qvM I Kvh© m¤úv`b Kwi‡Z cvwi‡e|
(2) gnvcwiPvjK (cwi`k©b) wbgœewY©Z Kvh© m¤úv`b Kwi‡eb, h_v:-
(K) GB AvB‡bi Aaxb Kvh©avivi ev¯Íevqb cwi`k©b;
(L) cwi`k©‡bi Dci wfwË Kwiqv KibxwZ ms¯‹v‡ii cª¯Íve Ges Ki cªkvmb Dbœq‡bi †‣Î kbv³KiY;
(M) †ev‡W©i wbKU †evW© KZ©…K wb‡`©wkZ c×wZ‡Z gZvgZ Ges mycvwik AšÍf©y³ Kwiqv cªwZ‡e`b AvKv‡i †ckKiY; Ges
(N) †evW© KZ©…K wba©vwiZ Ab¨ †Kv‡bv Kvh© |
(3) gnvcwiPvjK (‡K›`ªxq †Mv‡q›`v †mj) wbgœewY©Z Kvh© m¤úv`b Kwi‡eb, h_v:-
(K) Ki`vZv‡`i Z_¨ msMª‡ni Rb¨ †Mv‡q›`v Kvh©;
(L) †Mv‡q›`v Kvh©µ‡gi wfwˇZ msM…nxZ Z‡_¨i mwnZ mswkø ó AvqKi †iKW© we‡kølY;
(M) Ask 13 Ges Ask 15 G DwjøwLZ Ki cwinvi, †MvcbK…Z Avq I Awbqg kbv³KiY;
(N) Ki duvwK ev †MvcbK…Z Avq D`NvUb ev Ki msµvšÍ Ab¨ †Kv‡bv Awbqg cªgvY Kwievi Rb¨ Ges Rwigvbv cª`vbc~e©K Ki
cybiæ×v‡ii Rb¨ Ki RvwjqvwZ ev Ki RvwjqvwZi c‡‣ cªgvY msMªn Ges cª‡hvR¨Zv mv‡c‡‣, Dchy³iƒ‡c gvgjv
cwiPvjbvi mycvwik cª`v‡bi Rb¨ Z`šÍ cwiPvjbv;
(O) Ab¨ †Kv‡bv AvBb Øviv Aby‡gvw`Z ev †evW© KZ©…K Awc©Z Ab¨ †Kv‡bv Kvh©;
(4) †evW©, Av‡`k Øviv, AvqKi KZ©…c‡‣i Awa‡‣Î wba©viY Kwi‡Z cvwi‡e, Ges cª‡qvR‡b, AvqKi KZ©…c ‡‣i Awa‡‣Î
cybtwba©viY Kwi‡Z cvwi‡e ev Kvh©vewj cwieZ©b Kwi‡Z cvwi‡e ev GK AvqKi KZ©…c‡‣i Kvh©vewj I ‣gZv Ab¨
†Kv‡bv AvqKi KZ©…c‡‣i wbKU n¯ÍvšÍi Kwi‡Z cvwi‡e|
(5) Dc-aviv (4) G DwjøwLZ GBiƒc n¯ÍvšÍi ¯^vfvweK Kvh©avivi †h‡Kv‡bv ch©v‡q Kiv hvB‡e Ges †h ch©v‡q n¯ÍvšÍi nBqvwQj
†mB ch©vq nB‡Z cieZ©x Kvh© µg MªnY Kiv hvB‡e|
(6) †evW©, Av‡`k Øviv, Ki`vZvM‡Yi Ki wba©vi‡Yi ¯'vb wba©viY Kwi‡Z cvwi‡e|

7| Avqel© I Kiel© ej‡Z wK †evS? Kie‡l©i Ki nvi? Kigy³mxgv Ges PyovšÍ Ki`vq Av‡jvPbv Ki|
Avqel© [aviv-2(15)]
Avqel© A_© Kie‡l©i Ae¨ewnZ c~e©eZ©x A_©eQi| GQvovI wb‡gœv³ mgqKvj Avqe‡l©i AšÍf©y³ n‡e-
(K) †Kv‡bv e¨emv cÕ_g ïiæi ZvwiL n‡Z cieZ©x Ryb gv‡mi 30 ZvwiL ch©šÍ mgq;
(L) bZzbfv‡e †Kv‡bv Av‡qi D™¢e NU‡j †h ZvwiL n‡Z Zv ïiæ n‡q‡Q †mB ZvwiL n‡Z ïiæ K‡i cieZ©x Ryb gv‡mi 30
ZvwiL ch©šÍ mgq;
(M) RyjvB gv‡mi cÕ_g w`b n‡Z ïiæ K‡i †Kv‡bv e¨emv mgvwßi ZvwiL ev †ÿÎgZ, AwbMwgZ †Kv‡bv ms¯'vi wejywß ev
†Kv‡bv †Kv¤úvwbi Aemv‡bi ZvwiL ch©šÍ mgq;
(N) RyjvB gv‡mi cÕ_g w`b n‡Z ïiæ K‡i AwbMwgZ †Kv‡bv ms¯'vi Askx`v‡ii Aemi ev g…Zy¨i ZvwiL ch©šÍ mgq;
(O) AwbMwgZ †Kv‡bv ms¯'vi Askx`v‡ii Aemi ev g…Zy¨i Zvwi‡Li Ae¨ewnZ cieZ©x ZvwiL n‡Z D³ AwbMwgZ ms¯'vi
Aci †Kv‡bv Askx`v‡ii Aemi ev g…Zy¨i ZvwiL ev †ÿÎgZ, D³ Aemi ev g…Zy¨i Zvwi‡Li Ae¨ewnZ cieZ©x Ryb
gv‡mi 30 ZvwiL;
(P) †Kv‡bv e¨vsK, wegv ev Avw_©K cÕwZôvb ev Zvi †Kv‡bv mn‡hvMx msMV‡bi †ÿ‡Î mswkøó eQ‡ii Rvbyqvwi gv‡mi cÕ_g
w`b n‡Z ïiæ K‡i cieZ©x 12 (ev‡iv) gvm|

Kiel© [aviv-2(24)]

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Email: bdtaxcare@[Link]
01852-777680 [Link]

Kiel© A_© cÕ‡Z¨K eQi RyjvB gv‡mi cÕ_g w`b n‡Z ïiæ K‡i 12 (ev‡iv) gvm †gqv` Ges AvqKi AvB‡bi weavbvewji Aaxb
Kiel© wn‡m‡e MY¨ †Kv‡bv †gqv`|

Kigy³ mxgv [aviv-2(27)]

Kigy³ mxgv A_© †gvU Av‡qi †Kv‡bv mxgv hv k~b¨ Kinvi wewkó|
AvqKi mKj bvMwi‡Ki Rb¨ cÕ‡hvR¨ bq eis Av‡qi GKwU wbw`©ó mxgv _v‡K Zvi AwZwi³ Avq Ki‡j Zvi Dci AvqKi
wba©viY nq| 1860 mvj hLb G Dcgnv‡`‡k AvqKi AvBb ZLbI AvB‡b Kigy³ mxgv ivLv n‡qwQj| 2023-2024
Kie‡l©i Rb¨ Kigy³ mxgvi wPÎt
 †Kv‡bv ¯^vfvweK e¨w³ Ki`vZvi Avq hw` eQ‡i 3,50,000/- UvKv|
 gwnjv Ges 65 eQi ev Z`~aŸ© eq‡mi Ki`vZvi Avq hw` eQ‡i 4,00,000/- UvKv|
 Z…Zxq wj‡½i Ki`vZv, cÕwZewÜi Ki`vZvi Avq hw` eQ‡i 4,75,000/- UvKv|
 †M‡RUfy³ hy×vnZ gyw³‡hv×v Ki`vZvi Avq hw` eQ‡i 5,00,000/- UvKv|

P‚ovšÍ Ki

b~¨bZg Ki wn‡m‡e cwiMwYZ nq Ggb KwZcq Dr‡m KwZ©Z Ki KwZcq mywbw`©ó †kªwYi Ki`vZvi †ÿ‡Î H mKj Drm n‡Z
AwR©Z Av‡qi wecix‡Z P~ovšÍ Ki`vq wn‡m‡e we‡ewPZ n‡e| A_©vr Gme Dr‡mi Av‡qi wecix‡Z AwR©Z Av‡qi wecix‡Z
AwZwi³ †Kv‡bv Ki cwi‡kva Ki‡Z n‡e bv|

AvqKi AvBb,2023 G P‥ovšÍ K‡ii weavb bv _vK‡jI cieZ©x‡Z [Link].I Rvwi K‡i P~ovšÍK‡ii weavb Pvjy Kiv nq|

RvZxq ivR¯^ †evW© [Link].I bs 253-AvBb/Avq 09/2023, ZvwiL: 23/08/2023 Gi gva¨‡g mÂq c‡Îi my` Ges
K¨vk Bb‡mbwUf‡K P~ovšÍ Ki `vq wn‡m‡e MY¨ K‡i‡Q|

P~ovšÍ AvqK‡ii ZvwjKv

µwgK †h avivi Aaxb

Av‡qi Drm †hme e¨w³i Rb¨ cÕ‡hvR¨
bs Dr‡m Ki KZ©b‡hvM¨
01 mÂqx AvgvbZ I ¯'vqx AvgvbZ BZ¨vw` n‡Z AwR©Z 102 aviv 166(2) Abyhvqx
my` ev gybvdv wiUvb© `vwLj n‡Z
02 mÂqcÎ n‡Z AwR©Z gybvdv 105 mKj ¯^vfvweK e¨w³
Ki`vZv
03 ißvwbi wecix‡Z cÕvß bM` fZ©ywK 112 mKj Ki`vZv
04 m¤úwË n¯ÍvšÍi n‡Z AwR©Z g~jawb Avq 125 mKj ¯^vfvweK e¨w³
Ki`vZv
05 m¤úwË AwaMÕn‡Yi ÿwZc~iY n‡Z AwR©Z g~jawb Avq 111 mKj ¯^vfvweK e¨w³
Ki`vZv

8| Ki Avcxj wK/Dc Ki Kwgkbv‡ii Av‡`‡ki weiæ‡× wK wK cªwZKvi Av‡Q? wK wK Kvi‡Y Avcxj Kiv hv‡e? Avcx‡ji weavb
I mgqmxgv Av‡jvPbv Ki|

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Email: bdtaxcare@[Link]
01852-777680 [Link]

Avwcj AvqKi KZ©…c‡‣i wbKU Avwcj (aviv-286)

(1) †Kv‡bv Ki`vZv AvqKi KZ©…c‡‣i Av‡`‡k ms‣yä nB‡j mswkøó Avwcj AvqKi KZ©…c‡‣i wbKU wbgœewY©Z wel‡q Avwcj
Kwi‡Z cvwi‡eb, h_v:-
(K) Avq wba© viY;
(L) cwi‡kva¨ Ki`vq wbiƒcY;
(M) ‣wZi mgš^q ev †Ri Uvbv;
(N) `Ð ev my` Av‡ivc;
(O) PvR© Ges mviPvR© ev Ab¨ †Kv‡bv A_© wnmve;
(P) cªZ¨c©‡Yi cwigvY wbiƒcY;
(Q) K‡ii †µwWU; Ges
(R) †Kv‡bv cªZ¨c©Y msµvšÍ|
(2) Dc-aviv (3) Gi weavb mv‡c‡‣, wbgœewY©Z wel‡q †Kej Kwgkbvi (Avwcj) eivei Avwcj Kiv hvB‡e, h_v:-
(K) †Kv¤úvwb KZ©…K Avwcj;
(L) aviv 213 Gi Aaxb cª`Ë †Kv‡bv Av‡`‡ki weiæ‡× Avwcj; Ges
(M) AvšÍR©vwZK †jb‡`b mswkøó mgš^q ev `Ðv‡`‡ki weiæ‡× Avwcj|
(3) †evW© -
(K) Avwcj AvqKi KZ©…c‡‣i Dci †Kv‡bv Avwcj wb®úwËi `vwqZ¡ Ac©Y Kwi‡Z cvwi‡e; Ges
(L) GK Avwcj AvqKi KZ©…c‡‣i wbKU nB‡Z Ab¨ Avwcj AvqKi KZ©…c‡‣i wbKU Avwcj wb®úwËi `vwqZ¡ n¯ÍvšÍi Kwi‡Z
cvwi‡e|
(4) Kiv‡ivwcZ †kqvi Avq wnmv‡e cwiMwYZ †Kv‡bv Av‡qi †‣‡Î Avwcj Kiv hvB‡e bv|
(5) wbgœewY©Z mviYx‡Z DwjøwLZ †‣‡Î, Ki wbiƒcY Av‡`‡ki weiæ‡× †Kv‡bv Avwcj Kiv hvB‡e bv, h_v:-

mviYx
wiUvb© `vwL‡ji cwiw¯’wZ kZ©
‡hB‡‣‡Î wiUvb© `vwLj Kiv nBqv‡Q 1[¯^xK…Z Ki`vq] cwi‡kva Kiv nq bvB
‡hB‡‣‡Î wiUvb© `vwLj Kiv nq bvB DcKi Kwgkbvi KZ©…K wba©vwiZ K‡ii b¨~bZg 10% (`k
kZvsk) Ki cwi‡kva Kiv nq bvB:

Z‡e kZ© _v‡K †h, hw` AvwcjKvix Avwcj `v‡q‡ii c~‡e© Zvnvi wiUv‡b©i wfwˇZ Ki cwi‡kva Kwiqv _v‡Kb Ges Avwcj
AvqKi KZ©…c‣ GB g‡g© mš`ó nq †h, m‡šÍvlRbK Kvi‡Y AvwcjKvix wiUvb© `vwL‡ji c~‡e© Ki cwi‡kva Kwi‡Z cv‡ib bvB,
Zvnv nB‡j Avwcj AvqKi KZ©…c‣ ïbvwbi Rb¨ Avwcj MªnY Kwi‡Z cvwi‡e|
Avwcj `v‡q‡ii dig, c×wZ Ges mgqmxgv (aviv-287)
(1) Dc-aviv (2) Gi weavb mv‡c‡‣, aviv 286 Gi Aaxb cª‡Z¨K Avwcj wba©vwiZ di‡g Ges c×wZ‡Z Kwi‡Z nB‡e|
(2) †evW©, miKvwi †M‡R‡U cªÁvcb Øviv,-
K) B‡j±ªwbK¨vwj ev Ab¨ †Kv‡bv h‡š¿ cvV‡hvM¨ ev Kw¤úDUv‡i cvV‡hvM¨ gva¨‡g Avwcj `v‡q‡ii †‣Îmg~n wba©viY Kwi‡Z
cvwi‡e; Ges
(L) D³ Avwcj `v‡q‡ii dig I c×wZ wba©viY Kwi‡Z cvwi‡e|
(3) AvwcjKvix‡K Avwcj `v‡q‡ii Zvwi‡L ev Dnvi c~‡e© 200 (`yBkZ) UvKv wd cwi‡kva Kwi‡Z nB‡e|
(4) AvwcjKvix‡K Dc-aviv (5) Gi weavb mv‡c‡‣, 45 (cuqZvwjøk) w`‡bi g‡a¨ Avwcj `v‡qi Kwi‡Z nB‡e, hw`-
(K) Ki wba©viY ev `Ð msµvšÍ nB‡j, D³iƒc Ki wba©viY ev, †‣ÎgZ, `Ð mswkøó Ki`vwe †bvwUk Rvwii ZvwiL nB‡Z; Ges
(L) Ab¨vb¨ †‣‡Î, †h Av‡`‡ki weiæ‡× Avwcj `v‡qi Kiv nq, Zvnv Rvwii ZvwiL nB‡Z|
(5) Avwcj AvqKi KZ©…c‣ Dc-aviv (4) G ewY©Z †gqv` DËxY© nBevi ciI Avwcj MªnY Kwi‡Z cvwi‡eb, hw` Dnvi wbKU
m‡šÍvlRbKfv‡e cªZxqgvb nq †h, D³ mgqmxgvi g‡a¨ mswkøó AvwcjKvixi Avwcj `v‡qiKi‡Y e¨_© nBevi ch©vß
KviY we`¨gvb wQj|

31
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Email: bdtaxcare@[Link]
01852-777680 [Link]

9| e¨emv ev †ckv Lv‡Zi Avq ej‡Z wK †evSvq? Aby ‡gv`b‡hvM¨ LiPmg~n I AAby‡gv`b‡hvM¨ LiPmg~n aviv 49,55 Gi weavb
wK? e¨emv‡q †jvKmvb mgš^ q I †Ri Uvbvi weavb wK? AePq fvZvi weavb wK?

e¨emv n‡Z Avq [aviv-45]

Ki`vZvi wbgœewY©Z Avqmg~n e¨emv n‡Z Avq wn‡m‡e †kªwYe× n‡e| h_v :

(K) Avqe‡l©i †h‡Kv‡bv mg‡q Ki`vZv KZ©…K cwiPvwjZ ev cwiPvwjZ e‡j MY¨ e¨emv‡qi †Kv‡bv jvf I gybvdv;
(L) †Kv‡bv e¨emvq ev †ckvRxex msMVb ev Giƒc †Kv‡bv msMVb KZ©…K Zvi m`m¨‡`i wbw`©ó †mev cÕ`v‡bi gva¨‡g
AwR©Z †Kv‡bv Avq;
(M) †Kv‡bv e¨w³i AZxZ, eZ©gvb ev m¤¢ve¨ fwel¨r e¨emvwqK m¤ú‡K©i avivevwnKZvq ev m¤ú‡K©i Kvi‡Y D™¢‥Z
†Kv‡bv myweavi b¨vh¨ evRvi g~j¨, Zv A‡_© iƒcvšÍi‡hvM¨ †nvK ev bv †nvK;
(N) †Kv‡bv e¨e¯'vcbv †Kv¤úvwb, gy`vivev e¨e¯'vcbv †Kv¤úvwbmn, KZ©…K D™¢‥Z †Kv‡bv e¨e¯' vcbv wd;
(O) wb‡Ri A_ev A‡b¨i gvwjKvbvaxb †Kv‡bv cwim¤ú` Ab¨ †Kv‡bv e¨w³i wbKU wjR cÕ`v‡bi wecix‡Z wjR`vZv
e¨vsK, wegv I Avw_©K cÕwZôvb KZ©…K cÕvc¨ †Kv‡bv A_©;
(P) Z…Zxq Zdwmj mv‡c‡ÿ gy`ªv wewbgq n‡Z bM`vwqZ jvf (realized gain);
(Q) eÜ n‡q hvIqv †Kv‡bv e¨emv n‡Z Avqe‡l© M…nxZ †Kv‡bv Avq|

e¨emv n‡Z Avq MYbvi †ÿ‡Î Aby‡gv`b‡hvM¨ mvaviY we‡qvRbmg~n [aviv-49]

GB AvB‡bi weavbvewj mv‡c‡ÿ, †Kv‡bv Avqe‡l© †Kv‡bv e¨w³i e¨emv n‡Z Avq cwiMYbvi †ÿ‡Î cÕ‡Z¨K ¯^Zš¿ Ges wfbœ
e¨emv‡qi Rb¨ wbgœewY©Z e¨qmg~n mvaviY we‡qvR‡bi AšÍf©y³ n‡e, h_v:
(K) KuvPvgvj, gRy`, e¨emv‡qi D‡Ï‡k¨ I e¨emv‡q e¨env‡ii wbwgË cY¨ µq eve` e¨q Ges †Kv‡bv Ae‡jvwcZ
gRy` e¨q;
(L) GB AvBb I `vbKi AvBb, 1990 (1990 m‡bi 44 bs AvBb) Gi Aaxb cwi‡kvwaZ bq, Z‡e e¨emvi
D‡Ï‡k¨ cwi‡kvwaZ Giƒc ïé-Kivw`, †cØiKi, ¯'vbxq Ki, f~wg Dbœqb Ki ev LvRbv I miKvwi wd;
(M) e¨emvi D‡Ï‡k¨ e¨eüZ f~wg ev AvwObvi Rb¨ cwi‡kva‡hvM¨ fvov, Dbœqb I msiÿY e¨q;
(N) GB AvB‡bi Aaxb PvKwi n‡Z Avq wn‡m‡e cwiMwYZ nq Giƒc mKj cÕKvi e¨q, Kj¨vY e¨q ev cvwikªwgK;
(O) †givgZ I msiÿY e¨q;
(P) e¨emv‡qi D‡Ï‡k¨ K…Z I cwi‡kvwaZ wegv wcÕwgqvg;
(Q) we`y¨r I R¡vjvwbmn Ab¨vb¨ cwi‡lev e¨q;
(R) cY¨ cwienb, wK¬qvwis Ges diIqvwW©s PvR©;
(S) weµq mswkøó Kwgkb, `vjvwj, wWmKvD›U ev Iqv‡iw›U PvR© cÕK…wZi e¨q;
(T) weÁvcb I cÖPviYv e¨q;
(U) Kg©x‡`i cÕwkÿY eve` e¨q;
(V) weµq cÕwZwbwa‡`i m‡¤§jb, †nv‡Uj I Avevmb eve` e¨q;
(W) hvZvqvZ I ågY eve` e¨q;
(X) B›Uvi‡bU †mev, WvK I †Uwj‡hvMv‡hvMmsµvšÍ e¨q;
(Y) AvBwb †mev, wbixÿv †mev I Ab¨vb¨ †ckv`vwi †mev MªnY msµvšÍ e¨q;
(Z) Avc¨vqb I AwZw_kvjvmsµvšÍ e¨q;
(_) Z…Zxq Zdwmj mv‡c‡ÿ, ˆe‡`wkK gy`ªvi bM`vwqZ wewbgq ÿwZ;

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Email: bdtaxcare@[Link]
01852-777680 [Link]

(`) †Kv‡bv K¬ve ev evwYwR¨K mwgwZ‡Z cÕ‡ek wd-mn Zv‡`i myweavw`i e¨env‡ii Rb¨ Puv`v;
(a) miKvi KZ©…K ¯úÝiK…Z †Kv‡bv †UªW †Wwj‡Mk‡bi m`m¨ wn‡m‡e we‡`‡k mdi m¤úwK©Z †Kv‡bv wbe©vnK…Z e¨q;
(b) iq¨vjwU, KvwiMwi wd, †nW Awdm e¨q;
(c) kªwgK AskMªnY Znwej, Kj¨vY Znwej Ges evsjv‡`k kªwgK Kj¨vY dvD‡Ûkb AvBb, 2006 (2006 m‡bi
25bs AvBb)-Gi aviv 234-Gi Aaxb ¯' vwcZ kªwgK Kj¨vY dvD‡Ûkb Znwe‡j cÕ`Ë A_© hv cÕ`wk©Z wbU
e¨emvwqK gybvdvi 5% (cuvP kZvsk)-Gi AwaK bq; Ges
(d) m¤ú~Y© I GKvšÍfv‡e e¨emv‡qi D‡Ï‡k¨ wbe©vnK…Z Ab¨vb¨ e¨q|

KwZcq †ÿ‡Î we‡qvRb Aby‡gv`b‡hvM¨ bv nIqv [aviv-55]

GB Aa¨v‡q hv wKQzB _vKzK bv †Kb, wb¤œewY©Z †ÿ‡Î e¨emv n‡Z cwiMYbvi wb¤œewY©Z we‡qvRbmg~n Aby‡gv`b‡hvM¨ n‡e bv, h_v :
(K) †h‡Kv‡bv cÕKv‡ii e¨q ev cwi‡kva hvi †ÿ‡Î AvqKi AvB‡bi Ask 7 Gi weavbvewj h_vh_fv‡e cwicvjb Kiv nqwb ;
(L) †Kv‡bv dvg© ev e¨w³msN KZ©…K dv‡g©i †Kv‡bv Askx`vi ev e¨w³ms‡Ni †Kv‡bv m`m¨‡K cÕ`Ë my`, †eZb, Kwgkb ev
cvwi‡ZvwlK;
(M) †Kv‡bv †Kv¤úvwb KZ©…K †kqvi‡nvìvi cwiPvjK‡K †Kv‡bv Kwgkb ev wWmKvD›U cÖ`vb;
(N) AvqKi AvB‡bi aviv 32-Gi e¨vL¨v‡Z msÁvwqZ cviKzBwRU eve` †Kv‡bv Kg©Pvix‡K cÕ`Ë 10 (`k) jÿ UvKvi
AwZwi³ †h‡Kv‡bv A¼ :
(O) iq¨vjwU, jvB‡mÝ wd, KvwiMwi †mev wd, KvwiMwi †KØkj eve` wd, KvwiMwi mnvqZv wd ev ¯úk©vZxZ m¤úwË e¨envi
eve` wbe©vnK…Z mgcÕK…wZi Ab¨ †h‡Kv‡bv wd eve` †gvU e¨qmgwói †ÿ‡Î Avw_©K weeiYx‡Z cÕ`wk©Z wbU e¨emvq gybvdvi
10% (`k kZvsk)-Gi AwZwi³ e¨q;
(P) evsjv‡`‡k wbewÜZ bq Giƒc †Kv‡bv †Kv¤úvwb KZ©…K wbe©vnK…Z †nW Awdm A_ev B›Uªv -Mªæc e¨q, Zv †h bv‡gB AwfwnZ
†nvK bv †Kb, Gi †ÿ‡Î Avw_©K weeiYx‡Z cÕ`wk©Z wbU e¨emvq gybvdvi 10% (`k kZvsk) Gi AwZwi³ e¨q;
(Q) e¨emvwqK cÕ‡qvR‡b we‡`k ågY m¤úwK©Z e¨‡qi †ÿ‡Î Avw_©K weeiYx‡Z cÕ`wk©Z e¨emvwqK Uvb©Ifv‡ii 0.5% (k~b¨
`kwgK cuvP kZvsk) Gi AwZwi³ A¼:
Z‡e, Ki`vZv miKvi‡K †Kv‡bv †mev cÕ`v‡bi Kv‡R we‡`k ågY Ki‡j †m‡ÿ‡Î GB mxgv cÕ‡hvR¨ n‡e bv Ges GB
`dvi Aaxb cwiMwYZ AwZwi³ A‡¼i mg_©‡b cÕgvYvw` Dc¯'vcb Ki‡j Ges Zvi evwYwR¨K †hØw³KZv cÕgvwYZ n‡j GB
`dvq cÕ`Ë mxgv cÕ‡hvR¨ n‡e bv|
(R) Avc¨vqb e¨q wn‡m‡e wbgœewY©Z A‡¼i AwZwi³ A¼
(A) Avc¨vqb e¨q we‡qvRb e¨ZxZ wbiƒwcZ e¨emvq Av‡qi cÕ_g 10 (`k) jÿ UvKvi 4% (Pvi kZvsk) Ges
(Av) Avc¨vqb e¨q we‡qvRb e¨ZxZ wbiƒwcZ e¨emvq Av‡qi cÕ_g 10 (`k) jÿ UvKv ev‡` cieZ©x A‡¼i 2% (`yB
kZvsk);
(S) wd« m¨v¤új weZi‡Y wbgœewY©Z A‡¼i AwZwi³ A¼
(A) dvg©vwmDwUK¨vj wk‡íi †ÿ‡Î-
(1) e¨emvwqK Uvb©Ifv‡ii 5 (cuvP) †KvwU UvKv ch©šÍ 2% (`yB kZvsk) nv‡i;
(2) e¨emvwqK Uvb©Ifvi 5 (cuvP) †KvwU UvKvi AwaK, Z‡e 10 (`k) †KvwU UvKvi AwaK bq Giƒc †ÿ‡Î 1%
(GK kZvsk) nv‡i;
(3) e¨emvwqK Uvb©Ifvi 10 (`k) †KvwU UvKvi AwaK Giƒc †ÿ‡Î 0.5% (k~b¨ `kwgK cuvP kZvsk) nv‡i|
(Av) Lv`¨, cÕmvabx I myMwÜ wk‡íi †ÿ‡Î
(1) e¨emvwqK Uvb©Ifv‡ii 5 (cuvP) †KvwU UvKv ch©šÍ 1% (GK kZvsk) nv‡i;

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 BTC Academy PHP Tower (Lift-3), 107/2, Kakrail, Dhaka-1000
Email: bdtaxcare@[Link]
01852-777680 [Link]

(2) e¨emvwqK Uvb©Ifvi 5 (cuvP) †KvwU UvKvi AwaK, Z‡e 10 (`k) †KvwU UvKvi AwaK bq Giƒc †ÿ‡Î
0.5% (k~b¨ `kwgK cuvP kZvsk) nv‡i;
(3) e¨emvwqK Uvb©Ifvi 10 (`k) †KvwU UvKvi AwaK Giƒc †ÿ‡Î 0.25% (k~b¨ `kwgK `yB cuvP kZvsk)
nv‡i|
(B) Ab¨vb¨ wk‡íi †ÿ‡Î
(1) e¨emvwqK Uvb©Ifv‡ii 5 (cuvP) †KvwU UvKv ch©šÍ 0.5% (k~b¨ `kwgK cuvP kZvsk) nv‡i;
(2) e¨emvwqK Uvb©Ifvi 5 (cuvP) †KvwU UvKvi AwaK wKš` 10 (`k) †KvwU UvKvi AwaK b‡n Giƒc †ÿ‡Î
0.25% (k~b¨ `kwgK `yB cuvP kZvsk) nv‡i;
(3) e¨emvwqK Uvb©Ifvi 10 (`k) †KvwU UvKvi AwaK Giƒc †ÿ‡Î 0.1% (k~b¨ `kwgK GK kZvsk) nv‡i|
(T) weÁvcb e¨ZxZ Ab¨vb¨ cÕPviYvg~jK e¨‡qi †ÿ‡Î e¨emvwqK Uvb©Ifv‡ii 0.5% (k~b¨ `kwgK cuvP kZvsk) Gi AwaK
A¼;
(U) Kg©Pvixi PvKwi n‡Z Avq e‡j we‡ewPZ Giƒc †Kv‡bv A_© hw` e¨vswKs gva¨‡g cwi‡kva bv n‡q Ab¨ †Kv‡bv gva¨‡g
cwi‡kva Kiv nq;
(V) †Kv‡bv cwi‡kva hv fvov n‡Z Avq ewjqv we‡ewPZ Zv e¨vswKs gva¨‡g cwi‡kva bv n‡q Ab¨ †Kv‡bv gva¨‡g cwi‡kva n‡q
_vK‡j D³ cwi‡kvwaZ A_©;
(W) KuvPvgvj eve` †h‡Kv‡bv A‡¼i cwi‡kva e¨vswKs gva¨‡g cwi‡kvwaZ bv n‡q Ab¨ †Kv‡bv gva¨‡g cwi‡kvwaZ n‡q _vK‡j
5 (cuvP) jÿ UvKvi AwZwi³ cwi‡kvwaZ A¼;
(X) `dv (U), (V) I (W) e¨ZxZ Ab¨vb¨ mKj cÕKvi e¨‡qi †ÿ‡Î 50 (cÂvk) nvRvi UvKvi AwZwi³ A¼ e¨vswKs gva¨‡g
cwi‡kva bv n‡q Ab¨ †Kv‡bv gva¨‡g cwi‡kva n‡q _vK‡j D³ cwi‡kvwaZ A_©;
(Y) aviv 264-Gi Dc-aviv (3) Gi `dv 25, 26, 28, 29, 36, 37, 42 I 43 Abyhvqx wiUvb© `vwL‡ji cÕgvY `vwL‡j
eva¨ Giƒc †Kv‡bv e¨w³‡K cwi‡kvwaZ †Kv‡bv A¼, hw` A_© cwi‡kv‡ai mgq D³ e¨w³ wiUvb© `vwL‡ji cÕgvY `vwL‡j
e¨_© nq;
(Z) g~jawb cÕK…wZi †Kv‡bv e¨q wKsev Ki`vZvi e¨w³MZ †Kv‡bv e¨q;
(_) †h‡Kv‡bv `vq hv my¯úófv‡e wbiƒwcZ bq;
(`) e¨emvwqK Kg©Kv‡Ði mwnZ m¤úwK©Z bq Giƒc mKj cÕKvi e¨q;
(a) International Financial Reporting Standard †gvZv‡eK †Kv‡bv cwim¤ú‡`i Right of Use (RoU)
eve` `vexK…Z †Kv‡bv AePq fvZv I my` we‡qvRb :
Z‡e kZ© _v‡K †h, G‡ÿ‡Î e¨emvi D‡Ï‡k¨ e¨eüZ f~wg ev AvwObvi Rb¨ cwi‡kva‡hvM¨ fvov, Dbœqb I msiÿY e¨q
Aby‡gv`b Ki‡Z n‡e;
(b) aviYvMZ cwim¤ú` AwbóRwbZ ÿwZ (impairment loss);
(c) †evW© KZ©…K Abby‡gvw`Z †Kv‡bv Znwe‡j cÕ`Ë A_©;
(d) wba©vwiZ c×wZ‡Z wnmveiÿ‡Yi weavb cwicvjb bv n‡j cÕgvYKnxb mKj LiP|
e¨vL¨v : GB avivi D‡Ïk¨ c~iYK‡í
(A) ÔwbU e¨emvq gybvdvÕ A_© †Kv‡bv mËv KZ©…K mivmwi cwiPvwjZ e¨emvwqK gybvdv, Z‡e †Kv‡bv mvewmwWqvwi,
A¨v‡mvwm‡qU ev R‡q›U †fÂvi n‡Z AwR©Z gybvdv Gi AšÍf©y³ n‡e bv|
(Av) ÔcÖPviYvg~jK e¨qÕ A_© e¨emv‡qi D‡Ï‡k¨ KvD‡K †Kv‡bv e¯Íy, A_© ev Ab¨ †Kv‡bv cÕKv‡ii myw eavi cÕ`v‡bi wecix‡Z
`vweK…Z e¨emvwqK LiP `vwe, Z‡e weÁvcb e¨q Gi AšÍ f©y³ n‡e bv|
10| M„n m¤úwZ n‡Z Avq wK? Aby‡gv`b‡hvM¨ LiPmg~n Av‡jvPbv Ki|

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 BTC Academy PHP Tower (Lift-3), 107/2, Kakrail, Dhaka-1000
Email: bdtaxcare@[Link]
01852-777680 [Link]

fvov n‡Z Avq -msÁv [aviv-35]

GB Aa¨v‡qi D‡Ïk¨ c~iYK‡í

(1) ÖM„nm¤úwËÓ A‡_© †h‡Kv‡bv M…nm¤úwË, feb ev `vjvbmn wbgœewY©Z cwim¤ú`I Bnvi AšÍf©y³ nB‡e, h_v
(K) AvmevecÎ, wdÝvi, wdwUsm hvnv D³ M… ‡ni Awe‡‧Q`¨ Ask; Ges
(L) M…nm¤úwË †h f~wgi Dci ¯'vwcZ D³ f~wg:
Z‡e kZ© _v‡K †h, wbgœewY©Z feb ev `vjvb Bnvi AšÍ f©y³ nB‡e bv, h_v :
(A) †Kv‡bv feb hvnv m¤ú~Y©iƒ‡c ¸`vg wnmv‡e e¨eüZ nq, ev
(Av) †Kv‡bv KviLvbv feb hvnv cø¨v›U I †gwkbvwi fvov cÕ`v‡bi Awe‡‧Q`¨ Ask wnmv‡e fvov cÕ`vb Kiv nq|
(2) Òfvov cÖ`vbÓ A_© gvwjKvbv ev ¯^Z¡ Z¨vM e¨wZ‡i‡K †Kv‡bv wbw`©ó mg‡qi Rb¨ m¤úwËi e¨env‡ii AwaKvi cÕ`vb, Z‡e ¯^xq
gvwjKvbvaxb nDK ev bv nDK, †Kv‡bv Zdwmwj e¨vsK, wewb‡qvM e¨vsK, †Kv‡bv Dbœqbg~jK dvBb¨vÝ †Kv¤úvwb A_ev gy`vivev
ev wjwRs †Kv¤úvwb KZ©…K Ab¨ †Kv‡bv e¨w³‡K fvov cÕ`vb AšÍ f©y³ nB‡e bv|
(3) Òm¤úwËÓ A_© M…nm¤úwË, Rwg, AvmevecÎ, wd•vi, KviLvbv feb, e¨emvi Avw½bv, hš¿cvwZ, e¨w³MZ hvbevnb I g~jawb
cÕK…wZi Ab¨ †Kv‡bv †fØZ cwim¤ú`, hvnv fvov cÕ`vb Kiv hvq|
fvov nB‡Z Avq (aviv-36)

(1) †Kv‡bv e¨w³i †Kv‡bv m¤úwËi fvov cÕ`vb nB‡Z AwR©Z †gvU fvovg~j¨ nB‡Z GB Aa¨v‡q ewY©Z me©‡gvU Aby‡gv`b‡hvM¨ LiP
ev` w`‡j hvnv Aewkó _vwK‡e, Dnv nB‡e D³ m¤úwË nB‡Z D³ e¨w³i fvov nB‡Z Avq|
(2) †Kv‡bv e¨w³i m¤úwËi †Kv‡bv Ask D³ e¨w³i ¯^xq e¨emv‡qi D‡Ï‡k¨ e¨eüZ nB‡j ev Dnv nB‡Z cÕvß Avq D³ e¨w³i
e¨emv nB‡Z Avq Lv‡Z cwiMYbv‡hvM¨ nB‡j, D³ As‡ki Rb¨ GB aviv cÕ‡hvR¨ nB‡e bv|
(3) †nv‡÷j, †nv‡Uj, †gv‡Uj ev wi‡mv‡U©i †‣Î e¨ZxZ Ab¨ †Kv‡bv m¤úwËi fvovi cÕK…wZ, Kvievi, evwYR¨ ev e¨emv wbwe©‡k‡l
†h ai‡biB nDK bv †Kb, D³ m¤úwË nB‡Z AwR©Z Avq Öfvov nB‡Z AvqÓ Lv‡Zi Aaxb cwiMYbv Kwi‡Z nB‡e|

fvov nB‡Z cÕvß Avq cwiMYbvi †‣‡Î Aby ‡gv`b‡hvM¨ we‡qvRbmg~n (aviv-38)

(1) †Kv‡bv e¨w³i ¯^xq gvwjKvbvaxb M…nm¤úwËi fvov nB‡Z cÕvß Avq cwiMYbvi †‣‡Î wbgœewY©Z LiP we‡qvRb‡hvM¨ nB‡e, h_v :
(K) †Kv‡bv M…nm¤úwËi ‣wZ ev aŸs‡mi SyuwKi wecix‡Z †Kv‡bv wegv Kiv nB‡j Zvnvi Rb¨ cwi‡kvwaZ wcÕwgqvg;
(L) M…nm¤úwË AR©b, wbg©vY, ms¯‹vi ev cybtwbg©v‡Yi Rb¨ †Kv‡bv e¨vsK ev dvBb¨vÝ †Kv¤úvwb nB‡Z †Kv‡bv g~jawb FY
MÕnY Kiv nB‡j †mB F‡Yi Dci cwi‡kvwaZ my` ev gybvdv;
(M) M…nm¤úwËi Dci cwi‡kvwaZ †Kv‡bv Ki, wd ev Ab¨ †Kv‡bv evwl©K PvR©, hvnv g~jawb PvR© cÕK…wZi b‡n;
(N) M…nm¤úwË AR©b, wbg©vY, †givgZ, bewbg©vY ev cybtwbg©v‡Yi Rb¨ e¨eüZ †Kv‡bv g~ jawb F‡Yi Dci †Kv‡bv e¨vsK ev
dvBb¨vÝ †Kv¤úvwb‡K fvovc~e© mg‡q †Kv‡bv my` ev gybvdv cwi‡kva Kiv nBqv _vwK‡j †mB my` ev gybvdv fvov ïiæi
mwnZ mswkøó Avqel© nB‡Z GKvw`µ‡g †gvU 3 (wZb) Avqe‡l© mgwKw¯Í‡Z;
Z‡e kZ© _v‡K †h, fvovc~e© mg‡qi †Kv‡bv my` ev gybvdv ev Dnvi †Kv‡bv Ask, hw` _v‡K, D³ ewY©Z mg‡qi c‡i
we‡qvRb‡hvM¨ nB‡e bv;
(O) fvov msMÕn, cvwb I cqtwb®‹vkb, we`¨yr, M¨vm, mvwf©m PvR©, †givgZ I i‣Yv‡e‣Y PvR© Ges Ab¨ †Kv‡bv †gØwjK
†mev msµvšÍ e¨‡qi Rb¨ wbgœewY©Z mviYx‡Z Dwjøw LZ AsK, h_v :
..mviYx..
mswewae× we‡qvRb
µwgK bs m¤úwËi aib
(†gvU fvov g~‡j¨i kZKiv nv‡i)
1 evwYwR¨K Kv‡R e¨eüZ M…nm¤úwË 30% (wÎk kZvsk)
2 AevwYwR¨K D‡Ï‡k¨ e¨eüZ M…nm¤úwË 25% (cuwPk kZvsk)

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 BTC Academy PHP Tower (Lift-3), 107/2, Kakrail, Dhaka-1000
Email: bdtaxcare@[Link]
01852-777680 [Link]

(P) M…nm¤úwËi AvswkK fvov cÕ`v‡bi †‣‡Î AvswkK fvovi wecix‡Z AvbycvwZK nv‡i LiP Aby‡gv`b‡hvM¨ nB‡e|
(Q) †hB‡‣‡Î †Kv‡bv M…nm¤úwË Avqe‡l©i Askwe‡k‡li Rb¨ fvov cÕ`vb Kiv nq, †mB‡‣‡Î fvov cÕ`vbK…Z mg‡qi
AvbycvwZK nv‡i LiP Aby‡gv`b‡hvM¨ nB‡e|
(2) M…nm¤úwË wfbœ Ab¨ †Kv‡bv m¤úwËi fvov nB‡Z Avq wnmv‡ei †‣‡Î wbgœewY©Z mxgv I kZ© mv‡c‡‣ we‡qvRbmg~n Aby‡gvw`Z
nB‡e, h_v:-
(K) e¨emv nB‡Z Avq cwiMYbvi †‣‡Î aviv 49-55 Abyhvqx †h mKj we‡qvRb †h mKj mxgv I k‡Z© Aby‡gvw`Z;
(L) Z…Zxq Zdwmj Abyhvqx Aby ‡gvw`Z fvZvmg~n e¨ZxZ Ab¨vb¨ mKj we‡qvRb e¨vsK UªvÝdvi Gi gva¨‡g m¤úbœ nB‡j|
11| AvqKi AvBb 2023 Abyhvqx ‣gZvcªvß cªwbwbwa ej‡Z wK †evSvq? ‣gZvcªvß cªwbwbwa Kiv?
nvwRivi Rb¨ Aby‡gvw`Z cªwZwbwa (aviv-327)
(1) †Kv‡bv Ki`vZv, whwb GB AvB‡bi Aaxb †Kv‡bv Kvh©avivi mwnZ mswkøó †Kv‡bv AvqKi KZ©…c‣ ev Avwcj UªvBe¨ybv‡j
Dcw¯'Z nBevi Dchy³ ev cª‡qvRb †mB‡‣‡Î, aviv 221 Gi Aaxb e¨w³MZfv‡e Dcw¯'Z nIqv e¨ZxZ, Aby‡gvw`Z
cªwZwbwai gva¨‡g nvwRi nB‡Z cvwi‡eb|

(2) GB avivi D‡Ïk¨c~iYK‡í, ÖAby‡gvw`Z cªwZwbwa" A_© GBiƒc †Kv‡bv e¨w³ whwb Ki`vZvi c‡‣ Dcw¯'Z nBevi Rb¨
wjwLZfv‡e Aby ‡gvw`Z Ges whwb-
(K) Ki`vZvi wcZv, gvZv, ¯^vgx ev m&Îx, cyÎ, Kb¨v, fvB ev †evb;
(L) Ki`vZvi †Kv‡bv c~Y©Kvjxb wbqwgZ Kg©Pvix;
(M) GKRb Ki AvBbRxex|
(3) Dc-aviv (2) Gi `dv (M) Gi D‡Ï‡k¨ c~iYK‡í, ÖKi AvBbRxexÓ A_© -
(K) evsjv‡`k evi KvDw݇j AvBbRxex wnmv‡e wbewÜZ †Kv‡bv e¨w³;
(L) AbykxjbKvix PvU©vW© A¨vKvD‡›U›U;
(M) AbykxjbKvix K÷ GÛ g¨v‡bR‡g›U A¨vKvD‡›U›U;
(N) AbykxjbKvix PvUvW© †m‡µUvwiR Ae evsjv‡`k;
(O) DcKi Kwgkbv‡ii wb‡gœ b‡n GBiƒc c‡` Kgc‡‣ 5 (cuvP) erm‡ii Rb¨ AvqKi KZ©…c‣ wnmv‡e KvR Kwiqv‡Qb;
A_ev
(P) †evW© KZ©…K Ki AvBbRxex wnmv‡e mb` cªvß †Kv‡bv e¨w³|
(4) cª‡Z¨K Ki AvBbRxex‡K †ev‡W©i mwnZ wbewÜZ †Kv‡bv Ki AvBbRxex mwgwZi m`m¨ nB‡Z nB‡e|
(5) †evW© Ki AvBbRxex mwgwZi wbeÜb cª`vb Kwi‡e Ges †ev‡W©i mwnZ wbewÜZ b‡n GBiƒc †Kv‡bv AvBbRxex mwgwZ Ki
AvBbRxex mwgwZ wnmv‡e MY¨ nB‡e bv|
(6) wbgœewY©Z wel‡q †evW© wewa cªYqb Kwi‡Z cvwi‡e, h_v:-
(K) Ki AvBbRxex wnmv‡e mb` cªvwß I evwZj;
(L) Ki AvBbRxexi AvPiY-wewa;
(M) Ki AvBbRxex wnmv‡e cªwZwbwa‡Z¡i A‡hvM¨Zv;
(N) Ki AvBbRxexi k…․Ljv I Avwcj; Ges
(O) Ki AvBbRxex wnmv‡e wbeÜb I cwiwPwZcÎ cªvwß|

12| weKí we‡iva wb®úwËi Av‡e`b Kv‡`i wbKU `vwLj Ki‡Z n‡e| weKí we‡iva wb®úwËi Av‡e`b `vwL‡ji weavb wK? weKí
we‡iva wb®úwË gvgjvq mnvqZvKvixi `vwqZ¡ I KZ©e¨ Av‡jvPbv Kiæb? weKí we‡iva wb®úwË gvgjvi mnvqZvKvix wdm KZ?

weKí we‡iva wb®úwËi Av‡e`b Kv‡`i wbKU `vwLj Ki‡Z n‡e

Av‡e`b MªnYKvix KZ©…c‣ (AvqKi weKí we‡iva wb®úwË wewagvjv, wewa-5]
weKí we‡iva wb®úwËi Av‡e`b wbgœewY©Z KZ©…c‡‣i wbKU `vwLj Kwi‡Z nB‡e, h_v-
(K) DcKi Kwgkbvi KZ©…K wb®úwËK…Z ev cybtwb®úwËK…Z Av‡`‡ki weiæ‡× hw` Avwcj `v‡qi bv Kiv nBqv _v‡K Zvnv nB‡j
H Av‡e`bKvixi Avwcj Awa‡‣Î †h KZ©…c‡‣i Dci b¨¯Í †mB KZ©…c‡‣i wbKU,
36
 BTC Academy PHP Tower (Lift-3), 107/2, Kakrail, Dhaka-1000
Email: bdtaxcare@[Link]
01852-777680 [Link]

(L) hyM¥Ki Kwgkbvi (Avwcj) ev AwZwi³ Ki Kwgkbvi (Avwcj) ev Ki Kwgkbvi (Avwcj) Gi wbKU Avwcj wePvivaxb
_vwK‡j mswkøó hyM¥Ki Kwgkbvi (Avwcj) ev AwZwi³ Ki Kwgkbvi (Avwcj) ev Ki Kwgkbvi (Avwcj) Gi wbKU,
(M) Ki Avwcj UªvBe¨ybv‡j Avwcj wePvivaxb _vwK‡j mswkøó UªvBe¨ybvj †e‡Âi †iwR÷ªvi/Dc †iwR÷ªvi/mnKvix †iwR÷ªvi Gi
wbKU, Ges
(N) wewa 8 Gi Dc-wewa (5) Abyhvqx evsjv‡`k mycªxg †Kv‡U©i nvB‡KvU© wefvM ev Avcxj wefvM Gi AbygwZ jv‡fi ci
RvZxq ivR¯^ †evW© Gi wØZxq mwPe (U¨v‡•m wjM¨vj) Gi wbKU|

weKí we‡iva wb®úwËi Av‡e`b `vwL‡ji weavb

weKí we‡iva wb®úwËi Av‡e`b (AvqKi weKí we‡iva wb®úwË wewagvjv, wewa-6]
(1) Av‡e`bKvixi Av‡e`b 5 cª‡š' Zdwmj-1 G DwjøwLZ di‡g cªwZ cª¯' dig Gi mv‡_ Av‡e`‡bi wd cª`v‡bi ‡UªRvwi Pvjvb
Gi Kwc Ges Av‡e`‡bi ¯^c ‡‣ cªgvYvw`mn `vwLj Kwi‡Z nB‡e|
(2) wePvivaxb gvgjvi †‣‡Î mswkøó Avwcj KZ©…c‣ ev Av`vj‡Zi AbygwZi Kwc Av‡e`‡bi mwnZ ms‡hvRb Kwi‡Z nB‡e|
(3) Av‡e`b dig I cªwZcv`b wbgœewY©Z e¨w³ KZ©…K ¯^v‣wiZ nB‡Z nB‡e, h_v- (K) ¯^vfvweK e¨w³ (individuals) Gi
†‣‡Î mswkøó e¨w³,
(L) dv‡g©i †‣‡Î †h †Kv‡bv Askx`vi;
(M) e¨w³ms‡Ni †‣‡Î Dnvi cª avb wbe©vnx, Ges
(N) †Kv¤úvwbi †‣‡Î Dnvi gyL¨ Kg©KZ©v (Principal Officer)|
(4) Av‡e`b MªnYKvix KZ©…c‣ Av‡e`bwU MªnY Kwiqv Av‡e`b di‡gi GKwU Kwc bw_‡Z avivevwnKfv‡e Mªn‡Yi Zvwi‡Li
µgvbymv‡i msi‣Y Kwi‡e Ges AZtci Mªn‡Yi ZvwiL D‡jø Lc~e©K Awd‡mi wmj I Aby¯^v‣i cª`vbc~e©K Zdwmj-2 G
ewY©Z di‡g Av‡e`bKvix‡K cªvw߯^xKvicÎ cª`vb Kwi‡e|
(5) Av‡e`bMªnYKvix KZ©…c‣ Av‡e`b Mªn‡Yi cieZ©x Kvh©w`e‡mi g‡a¨ 3 (wZb) †mU Av‡e`b, ms‡hvRbxmg~n Ges
Zdwmj-3 G Dwjøw LZ AMª vqbcÎmn †ev‡W©i wbKU †cªiY Kwi‡e|
(6) Dc-wewa (5) Gi Aaxb Av‡e`b cªvwßi ci †evW© Av‡e`‡b DwjøwLZ Z_¨vw` Zdwmj-4 Abymv‡i cª¯ÍyZK…Z GKwU
†iwR÷v‡i wjwce× Kwi‡e|
(7) †evW© cªvß Av‡e`b wb®úwËi Rb¨ wewa 10 Gi Aaxb cª ¯ÍyZK…Z mnvqZvKvixi ZvwjKv nB‡Z GKRb mnvqZvKvix‡K
g‡bvbqb cª`vbc~e©K Av‡e`bKvix, mnvqZvKvix Ges mswkøó Ki Kwgkbvi‡K Zdwmj-8 G ewY©Z di‡g 2 (`yB)
Kvh©w`e‡mi g‡a¨ AewnZ Kwi‡e Ges Dnv mswkøó Zdwmj-4 Abymv‡i cª ¯ÍyZK…Z ‡iwR÷v‡i wjwce× Kwi‡e|
(8) Dc-wewa (7) Gi Aaxb AewnZ Kwievi ci 2 (`yB) Kvh©w`e‡mi g‡a¨ †evW© Av‡e`‡bi GKwU Kwc bw_‡Z msi‣Yc~e©K
Dnvi GKwU Kwc mswkøó Ki Kwgkbvi I Aci GKwU Kwc mnvqZvKvixi wbKU †cªiY Kwi‡e|
(9) †evW© weKí we‡iva wb®úwËi djvdj (g‰ZK¨ ev gZv‰bK¨) Zdwmj-4 Abyhvqx cª¯ÍyZK…Z †iwR÷v‡i wjwce× Kwi‡e|

weKí we‡iva wb®úwËi Rb¨ wePvivaxb gvgjvi AbygwZ m¤ú‡K© Av‡jvPbv Kiæb

weKí we‡iva wb®úwËi Rb¨ wePvivaxb gvgjvi AbygwZ (AvqKi weKí we‡iva wb®úwË wewagvjv, wewl-8|
(1) hyM¥Ki Kwgkbvi (Avwcj) ev AwZwi³ Ki Kwgkbvi (Avwcj) ev Ki Kwgkbvi (Avwcj) Gi wbKU Avwcj wePvivaxb
_vwK‡j, weKí we‡iva wb®úwËi Rb¨ Zdwmj-6 G ewY©Z di‡g AbygwZi Rb¨ Av‡e`b Kwi‡Z nB‡e|
(2) Dc-wewa (1) Gi Aaxb Av‡e`b cªvwßi cieZ©x 3 (wZb) Kvh©w`e‡mi g‡a¨ mswkøó KZ©…c‣ AbygwZ cª`vb Kwi‡e Ges
Zdwmj-7 G ewY©Z di‡g D³ AbygwZi Av‡`k Av‡e`bKvix‡K cª`vb Kwi‡e|
(3) Ki Avwcj UªvBe¨ybv‡j wePvivaxb gvgjvi †‣‡Î mswkøó †iwR÷ªvi ev Dc-‡iwR÷ªvi ev mnKvix †iwR÷ªvi Gi wbKU
Zdwmj-6 G ewY©Z di‡g weKí we‡iva wb®úwËi wbwgË AbygwZi Rb¨ Av‡e`b Kwi‡Z nB‡e|
(4) Dc-wewa (3) Gi Aaxb AbygwZ cªv_©b vi 5 (cuvP) Kvh©w`e‡mi g‡a¨ mswkøó Ki Avwcj UªvBe¨ybvj Aby gwZi Av‡`k cª`vb
Kwi‡e Ges Zdwmj-7 G ewY©Z di‡g D³ Av‡`‡ki AbygwZcÎ Av‡e`bKvix‡K cª`vb Kwi‡e|
(5) evsjv‡`k mycªxg †Kv‡U©i nvB‡KvU© wefvM ev Avcxj wefv‡M wePvivaxb gvgjvq weKí we‡iva wb®úwËi †‣‡Î mswkøó
†Kv‡U©i AbygwZi Rb¨ Av‡e`b `vwLj Kwi‡Z nB‡e|

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 BTC Academy PHP Tower (Lift-3), 107/2, Kakrail, Dhaka-1000
Email: bdtaxcare@[Link]
01852-777680 [Link]

weKí we‡iva wb®úwË gvgjvq mnvqZvKvixi `vwqZ¡ I KZ©e¨ Av‡jvPbv Kiæb

mnvqZvKvixi `vwqZ¡ I KZ©e¨| AvqKi weKí we‡iva wb®úwË wewagvjv, wewa-11)
(1) mnvqZvKvix Av‡e`bKvix I wefvMxq cªwZwbwai mv‡_ Av‡jvPbvµ‡g we‡eP¨ we‡iv‡ai-
(K) wb®úwËi ev wm×v‡šÍi welqe¯Íy (Issues for Resolution) wba©viY Kwi‡eb;
(L) weKí we‡iva wb®úwËi cªwµqvq Abym…Ze¨ c×wZ, †KØkj ev KvVv‡gv wba©viY Kwi‡eb;
(M) weKí we‡iva wb®úwËi j‡‣¨ AbywôZe¨ Av‡jvPbv mfvi ¯'vb, ZvwiL I mgq wba©viY Kwi‡eb Ges Zdwmj-11 G ewY©Z
di‡g Av‡e`bKvix I wefvMxq cªwZwbwa‡K †bvwUk cª`vb Kwi‡eb; Ges
(N) Dfq c‣‡K mgq D‡jøLmn cª ‡qvRbxq `wjjvw` `vwLj Kwievi Rb¨ wjwLZfv‡e AewnZ Kwi‡eb|
2) mnvqZvKvix †evW© nB‡Z Av‡e`b cªvwßi ci we‡ivaxq welq m¤ú‡K© gZvgZmn Zdwmj-9 G ewY©Z di‡g (Av‡e`‡bi
kZ©mg~n cvwjZ nBqv‡Q wKbv †mB m¤ú‡K© Z_¨ †cªi‡Yi Rb¨ DcKi Kwgkbvi‡K Aby ‡iva RvbvB‡eb|
(3) mnvqZvKvix Dc-wewa (2) Gi Aaxb PvwnZ Z_¨ cvIqv bv †M‡j kZ©mg~n cvwjZ nBqv‡Q I we‡ivaxq welq m¤ú‡K©
DcKi Kwgkbvi Gi †Kv‡bv gZvgZ bvB ewjqv MY¨ Kwi‡eb| (4) mnvqZvKvix Zdwmj-10 G ewY©Z di‡g cÎ Øviv
DcKi Kwgkbv‡ii wbKU nB‡Z mswkøó AvqKi bw_wU Zje Kwi‡Z cvwi‡eb|
(5) mnvqZvKvix cª‡qvRb‡ev‡a Av‡e`bKvix Ges wefvMxq cªwZwbwa‡K we‡ivaxq wel‡q AvBbvbyM wb®úwËi j‡‣¨ †cØuQvB‡Z
Dfqc‡‣i g‡a¨ ga¨¯'Zv Kwi‡Z cvwi‡eb|
6) weKí we‡iva wb®úwË Pjgvb _vKv Ae¯'vq Av‡e`bKvix, cªZ¨‣ ev c‡iv‣fv‡e, AvBbmsMZ ev hyw³msMZ KviY e¨ZxZ
weKí we‡iva wb®úwˇZ Amn‡hvwMZv (cognizable non-cooperation) Kwi‡j ev wba©vwiZ Zvwi‡L nvwRi nB‡Z
e¨_© nB‡j wKsev AvBbmsMZ wb‡`©k cvj‡b e¨_© nB‡j, mnvqZvKvix †Kv‡bv cªKvi †bvwUk cª`vb e¨wZ‡i‡K Pjgvb
we‡iva wb®úwË cªw µqv evwZj Kwi‡Z cvwi‡eb|
(7) weKí we‡iva wb®úwË cªwµqvq we‡ivaxq wel‡q Dfqc‡‣i g‡a¨ g‰Z‡K¨i wfwˇZ wm×všÍ nB‡j, mnvqZvKvix| Zdwmj-
12 G ewY©Z di‡g g‰Z‡K¨i kZ© msewjZ (Terms of Agreement) GKwU Pyw³cÎ cª¯ÍyZ Kwi‡eb Ges
mnvqZvKvixmn Dfqc‣ D³iƒc wjwce×K…Z Pyw ³c‡Î ¯^v‣i Kwi‡eb|
(8) Dc-wewa (7) Gi Aaxb ¯^ v¶i Kiv nB‡j mnvqZvKvix D³ Pyw³c‡Îi GKwU Kwiqv Abywjwc Av‡e`bKvix, †evW©, Ki
Kwgkbvi I DcKi Kwgkbv‡ii wbKU Zdwmj-13 Abyhvqx †cªiY Kwi‡eb|
(9) we‡ivaxq welq m¤ú‡K© Dfqc‡‣i g‡a¨ g‰ZK¨ bv nB‡j mnvqZvKvix Dnvi KviYmg~n Zdwmj-14 Abyhvqx Dfqc‡‣i
¯^v¶i MªnYc~e©K Av‡e`bKvix, mswkøó Avwcj KZ©…c‣, Av`vjZ, Ki Kwgkbvi I †evW© Gi wbKU
7 (mvZ) Kvh©w`e‡mi g‡a¨ †cªiY Kwi‡eb| (10) Dfqc‡‣i g‡a¨ g‰Z‡K¨i wfwˇZ M…nxZ wm×všÍ ev¯Íevq‡bi j‡‣¨
mnvqZvKvix we‡iva wb®úwËi wfwˇZ cvIbv A_© Av`vq, cwi‡kva Ges †diZ cª`v‡bi mgq I c×wZ
wba©viY Kwi‡eb|

13| m‡e©vËg wePvi wfwËK Ki wba©vib ej‡Z wK eyS? †Kvb †Kvb cwiw¯’wZ‡Z DcKi Kwgkbvi Giƒc Ki wba©vi‡beªZx n‡Z cv‡ib?
AvqKi AvB‡bi msw¯¬ó avivi Av‡jv‡K Av‡jvPbv K‡ib|

m‡e©vËg wePviwfwËK Ki wba©viY (aviv-184)

(1) GB avivi Ab¨vb¨ weavb mv‡c‡‣, DcKi Kwgkbvi wbgœewY©Z †‣‡Î Ki`vZvi m‡e©vËg wePviwfwËK Ki wba©viY Kwi‡Z
cvwi‡eb, h_v:-
(K) †hB‡‣‡Î †Kv‡bv e¨w³ aviv 172 Gi Aaxb cª`Ë †bvwUk cwicvj‡b e¨_© nBqv‡Qb Ges aviv 175 Gi Aaxb †Kv‡bv
wiUvb© ev ms‡kvwaZ wiUvb© `vwLj K‡ib bvB; Ges
(L) †hB‡‣‡Î †Kv‡bv e¨w³ aviv 172, 175, 183 Gi Dc-aviv (3) I (5), aviv 193 ev 212 Gi Aaxb cª`Ë †bvwUk
cwicvj‡b e¨_© nBqv‡Qb|
(2) cªvß Z_¨ I welqvw` we‡ePbv Kwievi ci Ges gvgjvi AvBwb I ev¯Íe w`Kmg~n h_vh_ g~j¨vq‡bi ci m‡e©vËg
wePviwfwËK Ki wba© viY Kiv nB‡e|
(3) GB avivi Aaxb cª`Ë Ki wba©viYx Av‡`‡k DcKi Kwgkbvi KZ©…K m‡e©vËg wePviwfwËK Ki wba©vi‡Yi wfwËmg~n
cªwZdwjZ _vwK‡e|

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 BTC Academy PHP Tower (Lift-3), 107/2, Kakrail, Dhaka-1000
Email: bdtaxcare@[Link]
01852-777680 [Link]

(4) DcKi Kwgkbvi wjwLZfv‡e ev wbw`©ó B‡jKUªwbK c×wZ‡Z m‡e©vËg wePviwfwËK Ki wba©viY Av‡`k cª`vb Kwi‡eb Ges
D³iƒc Av‡`k cª`v‡bi ZvwiL nB‡Z 30 (wÎk) w`‡bi g‡a¨ Zvnv Ki`vZv‡K AewnZ Kwi‡eb|

14| `vbKi AvBb 1990 Abyhvqx `vbKi wba©vib, Av`vq c×wZ wK? †Kvb †Kvb `v‡bi †‣‡Î Ae¨vnwZ cvIqv hvq? `vbKi
AvB‡bi nvi wK?

`vbKi wba©viY I Av`vq (aviv-6)

Dc-Ki Kwgkbvi Ges Ki Av`vq Kg©KZ©v Zuvnv‡`i wbR¯^ Awa‡‣‡Î GB AvB‡bi Aaxb `vbKi †‣ÎgZ wba©viY Kwi‡eb I
Av`vq Kwi‡eb৷
KwZcq `v‡bi †‣‡Î Ae¨vnwZ (aviv-4)

(1) wbgœewY©Z †‣Îmg~‡n †Kvb e¨w³i K…Z `v‡bi Dci GB AvB‡bi Aaxb †Kvb `vbKi Av‡ivc‡hvM¨ nB‡e bv, h_v :
(K) `vbK…Z m¤úwË hw` evsjv‡`‡ki evwn‡i Aew¯'Z nq;
(L) `vb hw` miKvi ev †Kvb ¯'vbxq KZ©…c‣‡K Kiv nq;
(M) `vb hw` `vZe¨ D‡Ï‡k¨ cÖwZwôZ wbgœewY©Z †Kvb Znwej ev cÖwZôvb‡K Kiv nq, h_v :
(A) evsjv‡`‡k cÖ PwjZ †Kvb AvBb Øviv cÖwZwôZ †Kvb wek¦we`¨vjq ev wk¶v †ev‡W©i ¯^xK…wZcÖvß A_ev
miKvi KZ©…K ¯^xK…Z ev cwiPvwjZ †Kvb cwj‡UKwbK BÝwUwUDUmn †h †Kvb wk¶v cÖwZôvb;
(Av) miKvi ev †Kvb ¯'vbxq KZ©…c¶ KZ©…K ¯^xK…Z ev cwiPvwjZ A_ev miKvi ev †Kvb ¯'vbxq KZ©…c‡‣i wbKU
nB‡Z mvnvh¨cÖvß †Kvb nvmcvZvj;
(B) miKvi KZ©…K MwVZ ev Aby ‡gvw`Z †Kvb eb¨v ev `y ‡h©vM †gvKvwejv Znwej;
(C) mvaviY RbM‡Yi Kj¨vYv‡_© cwiPvwjZ bq Ggb †Kvb e¨w³MZ ag©xq cÖwZôvb e¨ZxZ, ag©xq ev `vZe¨
D‡Ï‡k¨ evsjv‡`‡k cÖwZwôZ I miKvi KZ©…K Aby‡gvw`Z ev ag©xq ev `vZe¨ D‡Ï‡k¨ cÖwZwôZ I cÖPwjZ
AvB‡b wbewÜZ †Kvb cÖwZôvb‡K Ki`vZv KZ©…K mswkøó Ki eQ‡ii wbiæwcZ †gvU Av‡qi 20 kZvsk ev
1 j¶ UvKv, GB Df‡qi g‡a¨ hvnv Kg nq;]
(N) `vb hw` fiY‡cvl‡Yi Rb¨ Zuvnvi Dci wbf©ikxj †Kvb AvZ¥x‡qi weevnKv‡j m‡e© v‧P wek nvRvi UvKvi g~j¨
ch©šÍ Kiv nq;
(O) `vb hw` cZœx e¨ZxZ, fiY‡cvl‡Yi Rb¨ Zuvnvi Dci wbf©ikxj †Kvb AvZ¥xq‡K m‡e© v‧P wek nvRvi UvKv g~ j¨
ch©šÍ exgv ev evwl©K e…wËi cwjwm Øviv Kiv nq;
(P) `vb hw` DBjg~ ‡j Kiv nq;
(Q) `vb hw` g…Z¨z wPšÍvq Kiv nq;
(R) `vb hw` cyÎ, Kb¨v, wcZv, gvZv, ¯^vgx, m&Îx, Avcb fvB A_ev Avcb †evb‡K Kiv nq৷
(2) Dc-aviv (1) G Dwjøw LZ Ae¨vnwZ QvovI †Kvb e¨w³ KZ©…K †Kvb Avw_©K erm‡i K…Z wek nvRvi UvKv g~ ‡j¨i `v‡bi
Dci GB AvB‡bi Aaxb †Kvb `vbKi avh© nB‡e bv৷
(3) miKvi, miKvix †M‡R‡U cÖÁvcb Øviv, †h †Kvb †kªYxi `vb A_ev †h †Kvb †kªYxi e¨w³‡K GB AvB‡bi Aaxb cÕ‡`q
Ki nB‡Z Ae¨vnwZ w`‡Z cvwi‡e :
Z‡e kZ© _v‡K †h, GB Dc-avivi Aaxb cÖÁvwcZ Ae¨vnwZ D³ cÖÁvc‡b DwjøwLZ kZ© mv‡c‡‣ Kiv hvB‡e|

39
 BTC Academy PHP Tower (Lift-3), 107/2, Kakrail, Dhaka-1000
Email: bdtaxcare@[Link]
01852-777680 [Link]

`vbKi AvB‡bi nvit

weeib nvi
1 `v‡bi Dci gi Ae¨vnwZ mxgvi AwZwi³ g~‡j¨i cvuP j‣ UvKvi Dci 5%
2 c¨viv (1) G D‡j- wLZ AwZwi³ g~‡j¨i cieZ©x `k j‣ UvKvi Dci 10%
3 c¨viv (2) G D‡j-wLZ AwZwi³ g~ ‡j¨i cieZ©x wek j¶ UvKvi Dci 15%
4 c¨viv (3) G D‡j-wLZ AwZwi³ g~‡j¨i Aewkóvs‡ki Dci 20%

40
 BTC Academy PHP Tower (Lift-3), 107/2, Kakrail, Dhaka-1000
Email: bdtaxcare@[Link]
01852-777680 [Link]

15| AMÕxg AvqKi Kx? AwMÕg Ki cwi‡kv‡ai weavb Av‡jvPbv K‡ib| AwMÕg K‡ii cwigvb Ges Zvnv cwi‡kv‡ai mgq Av‡jvPbv
K‡ib| b~Zb Ki`vZv KZ©…K AwMÕg Ki cwi‡kv‡ai weavb Av‡jvPbv K‡ib| AwMÕg Ki cwi‡kv‡ai †‣‡Î NvUwZ _vK‡j Dnvi
Dci Ki`vZv KZ©…K my‡`i weavb wK?

AMÕxg Ki cwi‡kva [aviv-154]

(1) GB As‡ki weavbvewj mv‡c‡ÿ, Dc-aviv (2) Gi weavbvewj e¨ZxZ, †Kv‡bv e¨w³i me©‡kl wbiƒwcZ Avqe‡l© Zvi †gvU
Avq 6 (Qq) jÿ UvKvi AwaK n‡j D³ Ki`vZv KZ©…K cÕwZ Pjgvb A_©erm‡i Av‡qi Dci AMÕxg Ki cwi‡kva Ki‡Z n‡e
Ges G‡ÿ‡Î Zvnv ÔAMÕxg Ki× wn‡m‡e DwjøwLZ n‡e|
(2) Dc-aviv (1) Gi †Kv‡bv wKQyB Ki`vZvi †ÿ‡Î cÕ‡hvR¨ n‡e bv, hw`-
(K) Ki`vZv †Kej Rwg Pvlvev` n‡Z AbwaK 8 (AvU) jÿ UvKv DcvR©b K‡ib;
(L) Dc-aviv (1) G Dwjøw LZ †gvU Av‡qi g‡a¨ wbgœ ewY©Z Avq AšÍf©y³ n‡q _v‡K, h_v :
(A) Ôg~jabx AvqÕ; ev
(Av) ÔGKKvjxb Avq× cÕK…wZi †Kv‡bv Avq hv GB As‡ki Aaxb †h Pjgvb A_© e‡l© AMÕxg Ki cwi‡kva¨, D³
A_©e‡l© DcvR© ‡bi cÕZ¨vkv Kiv hvq bv|
AMÕxg K‡ii cwigvY Ges Zvnv cwi‡kv‡ai mgq [aviv-155]
1| Dc-aviv (3) Gi weavb mv‡c‡ÿ Ges aviv 154 Gi weavbvewj ÿyYœ bv K‡i, †Kv‡bv Pjgvb A_©e‡l© Ki`vZv KZ©…K
cwi‡kva‡hvM¨ b~¨bZg AMÕxg Ki n‡e K-L-Gi mgcwigvY, †h‡ÿ‡Î-
K = me©‡kl Avqel© wba©vwiZ Ki`vZvi †gvU Av‡qi Dci cwi‡kva‡hvM¨ Ki hv D³ A_©e‡l© cÕ‡hvR¨ nv‡i
cwiMYbvK…Z;
L= GB As‡ki Aaxb Dr‡m KZ©bK…Z ev msMÕnK…Z Ki ev Ask 7-Gi Aaxb cwi‡kvaK…Z AMÕ xg K‡ii cwigvY|
2| AMÕxg Ki wn‡m‡e cwi‡kva‡hvM¨ b~¨ bZg Ki wbgœ ewY© Zfv‡e 4 (Pvi)wU mgvb wKw¯Í‡Z cwi‡kva¨ n‡e, h_v :
A_©eQ‡ii ZvwiL cwi‡kvaZe¨ A‡_©i cwigvY
15 †m‡Þ¤^i 25 %
15 wW‡m¤^i 25 %
15 gvP© 25 %
15 Ryb 25 %
(3) Dc-aviv (2) G DwjøwLZ ZvwiL hw` †Kv‡bv miKvwi QywUi w`b nq, Zvnv n‡j mswkøó wKw¯Í Zvi cieZ©x Kg©w`e‡m
cwi‡kva Ki‡Z n‡e|
(4) GB‡ÿ‡Î †Kv‡bv Ki`vZv †h‡Kv‡bv wKw¯Í ev Zvi Askwe‡kl cwi‡kva Ki‡Z e¨_© n‡j, GB AvB‡bi Aaxb Ki`vZvi
†Kv‡bv `vq‡K ÿyYœ bv K‡i, Zvi cieZ©x wKw¯Íi mwnZ Acwi‡kvwaZ wKw¯Í ev Zvi Askwe‡kl hy³ nBqv cwi‡kva‡hvM¨
n‡e|
(5) †h‡ÿ‡Î †Kv‡bv Ki`vZv cÕv°jb K‡ib †h, AMÕxg K‡ii wKw¯Í Dc-aviv (1) I (2) Gi Aaxb cwiMYbvK…Z Ki
A‡cÿv Kg nBevi m¤¢vebv i‡q‡Q, †m‡ÿ‡Î wZwb DcKi Kwgkbvi eivei GKwU cÕv°jb `vwLj Ki‡eb Ges
B‡Zvc~‡e© cwi‡kvaK…Z †Kv‡bv wKw¯Íi mwnZ cÕ‡qvRbxq mgš^qc~ e©K cÕv°jb Abymv‡i wKw¯Í cwi‡kva Ki‡eb|

Ki`vZv‡K AwMÕg Ki wba©vi‡Yi †ÿ‡Î mZK©Zv Aej¤^b Ki‡Z n‡e KviY Ki`vZvi wbiƒwcZ AwMÕg Ki cwi‡kva‡hvM¨ K‡ii
75% kZvs‡Ki Kg n‡j Rwigvbv w`‡Z n‡e| GLb cÕkœ n‡‧Q Ki`vZv Kxfv‡e Zvi AwMÕg Ki wba©viY Ki‡e?

41
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Email: bdtaxcare@[Link]
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Rbve AvwZ‡Ki me©‡kl Avqe‡l© Av‡qi Dci cwi‡kva‡hvM¨ †gvU K‡ii cwigvY wQj 60,000 UvKv Ges Dr‡m AvqKi wQj
20,000 UvKv| Rbve AvwZ‡Ki ¯^ xq cÕv°wjZ †gvU AwMÕg K‡ii cwigvY n‡e (60,000-20,000) =40,000 UvKv|
Rbve AvwZ‡Ki AwMÕg Ki cwi‡kv‡ai ZvwjKv wb¤œiƒc :

A_©eQ‡ii ZvwiL cwi‡kvaZe¨ A‡_©i cwigvY

15 †m‡Þ¤^i 10,000 UvKv
15 wW‡m¤^i 10,000 UvKv
15 gvP© 10,000 UvKv
15 Ryb 10,000 UvKv

b~Zb Ki`vZv KZ©…K AwMªg Ki cwi‡kva (aviv-156)

GB AvB‡bi Aaxb BZtc~‡e© wbqwgZ Ki wba©viYxi AvIZvfy ³ nb bvB GBiƒc †Kv‡bv e¨w³i †gvU Avq, aviv 154 Gi
Dc-aviv (2) Gi kZ©mv‡c‡‣, Kie‡l©i Ae¨ewnZ cieZ©x Avqe‡l© Zvnvi †gvU Avq 6 (Qq) j‣ UvKv AwZµg
Kwi‡j, wZwb cª‡Z¨K A_©erm‡ii Ryb gv‡mi 15 (c‡b‡iv) Zg w`‡bi c~‡e© Zvnvi cªv°wjZ †gvU Avq Ges aviv 142
Gi Dc-aviv (1) G wba©vwiZ c×wZ‡Z cwiMYbvK…Z ZrKZ©…K cwi‡kva‡hvM¨ AwMªg K‡ii wnmve DcKi Kwgkbv‡ii
wbKU `vwLj Kwi‡eb Ges aviv 155 Gi Dc-aviv (2) G wba©vwiZ wKw¯Íi Zvwi‡Li g‡a¨ Zvnv cwi‡kva Kwi‡eb, †hb
Zvnv aviv 155 Gi Dc-aviv (5) Abymv‡i ms‡kvwaZ wKw¯Íi ZvwiL AwZµg bv K‡i|

AwMªg K‡ii wKw¯Í cª`v‡b e¨_©Zv (aviv-157)

AwMªg Ki cwi‡kva Kwi‡Z nB‡e GBiƒc †Kv‡bv Ki`vZv hw` g~j cwiMYbv Abymv‡i ev, †‣ÎgZ, cªv°wjZ wnmve Abymv‡i
wba©vwiZ Zvwi‡L D³ K‡ii †Kv‡bv wKw¯Í cwi‡kv‡a e¨_© nb, Zvnv nB‡j wZwb D³ wKw¯Íi †‣‡Î †Ljvwc Ki`vZv wnmv‡e MY¨
nB‡eb|

42
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Email: bdtaxcare@[Link]
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1| Rbve bvw`g mv‡ne evsjv‡`k mwPevj‡q Kg©iZ Av‡Qb| 30 Ryb 2024 Zvwi‡L mgvß Avqe‡l© wZwb wb‡gœv³ nv‡i †eZb fvZvw`
†c‡q‡Qb :
g~j †eZb 7,92,000
wPwKrmv fvZv 18,000
Drme fvZv 1,32,000
evsjv beel© fvZv 11,300
fwel¨ Znwe‡j AwR©Z my` 1,08,500
evwo fvov fvZv 3,96,000

fwel¨ Znwe‡j wZwb cÕwZ gv‡m 14,000 UvKv Rgv iv‡Lb| Kj¨vY Znwe‡j I †Mvôx wegv Znwe‡j Pu v`v cÕ `vb eve` cÕwZ gv‡m †eZb
n‡Z KZ©b wQj h_vµ‡g 300 I 100 UvKv| GQvovI wZwb GKwU Zdwmwj e¨vs‡Ki wW‡cvwRU †cbkb ¯‹x‡g gvwmK 10,000 UvKvi
wKw¯Í Rgv K‡ib| PvKwi Lv‡Z Dr‡m AvqKi 25,200 UvKv KZ©b Kiv n‡q‡Q|
Kibxqt (K) †gvU Ki†hvM¨ Avq, (L) †gvU Ki`vq wbY©q, (M) Ki †iqvZ wba©vib, (N) cÕ‡`q Ki wba©vib, (O) 173 avivq
cwi‡kvwaZ K‡ii cwigvb KZ?

DËit (K) †gvU Ki†hvM¨ Avqt

†eZ‡bi LvZ †gvU Kigy³ Avq Ki‡hvM¨ Avq
g~j †eZb 7,92,000 7,92,000
wPwKrmv fvZv 18,000 18,000
Drme fvZv 1,32,000 1,32,000
evsjv beel© fvZv 11,300 11,300
fwel¨ Znwe‡j AwR©Z my` 1,08,500 1,08,500
evwo fvov fvZv 3,96,000 3,96,000
†gvU Ki‡hvM¨ Avq 9,24,000
Rbve bvw`g mv‡n‡ei Ab¨ †Kv‡bv Drm †_‡K Avq bv _vKvq †gvU Ki‡hvM¨ Avq 924,000 UvKv|
(L) Ki `vq cwiMYbv :
cÕ_g 3,50,000 UvKv ch©šÍ Ôk~b¨× nvi 00
cieZ©x 1,00,000 UvKvi Dci 5% nv‡i 5,000
cieZ©x 4,00,000 UvKvi Dci 10% nv‡i 40,000
Aewkó 74,000 UvKvi Dci 15% nv‡i 11,100

†gvU Ki `vq = 56,100

43
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Email: bdtaxcare@[Link]
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(M) Ki †iqvZt
1. fwel¨ Znwe‡j Puv`v (14,000  12) 1,68,000
2. Kj¨vY Znwe‡j Puv`v (300 × 12) 3,600
3. †Mvôx wegv Znwe‡j Puv`v (100  12) 1,200
4. wW‡cvwRU †cbkb ¯‹x‡gi wKw¯Í (10,000  12) 120,000

†gvU wewb‡qvM = 2,92,800

Ki †iqv‡Zi cwigvY wba© viY :
(K) 0.03 × 924,000/- 27,720/-
(L) 0.15 × 2,92,800/- 43,920/-
(M) Aby‡gv`b‡hvM¨ wewb‡qv‡Mi m‡e© v‧P mxgv-10,00,000 10,00,000
[(K) ev (L) ev (M), GB wZbwUi g‡a¨ †hwU Kg] 27,720/-
. myZivs Ki †iqvZt 27,720/- UvKv|
(N) cÕ‡`q Ki wba© vib

†gvU Ki`vq 56,100/-

AvqKi †iqvZ 27,720/-
†iqvZ cieZ©x cÕ‡`q Ki`vq 28,380/-

cÕ‡`q Ki`vq 28,380/- hv Ae¯'vb‡f‡` b~¨bZg K‡ii AwaK|

(O) 173 avivq cwi‡kvwaZ K‡ii cwigvbt

†iqvZ cieZ©x cÕ‡`q Ki`vq 28,380/-

Dr‡m AvqKi 25,200/-
wiUv‡b© 173 avivq cwi‡kvwaZ AvqKi 3,180/-

cÕ‡`q Ki †_‡K Dr‡m AvqKi ev` w`‡q evwK 3,180/- AvqKi wiUv‡b©i mv‡_ 173 avivq cwi‡kva Ki‡Z n‡e|
Rbve bvw`g mv‡n‡ei AvqKi wiUv‡b©i mv‡_ 173 avivq cwi‡kva Ki‡Z n‡e 3,180 UvKv|

2| Rbve Avivd Bmjv†gi XvKvi evmv‡ev‡Z 13,000 ¯‹qvi dz‡Ui GKwU PviZjv evwo Av‡Q| 2023-2024 Avqe‡l© Avivd
Bmjv†gi Avq-e¨v‡qi Z_¨ wb¤œiƒc :
 Av‡qi Z_¨ : PviZjv evwo‡Z †gvU 16 wU d¬¨vU Av‡Q Ges cÕwZwU d¬¨v‡Ui gvwmK fvov 7800 UvKv| wZwb wb‡R GKwU d¬¨v‡U
emevm K‡ib| K‡qKwU d¬¨vU Lvwj wQj †hLv‡b k~Y¨Zv fvZv 51,000 UvKv| wgDwbwmcvj U¨v• cwi‡kva K‡i‡Qb 15,425
UvKv Ges fzwg Dbœqb Ki cwi‡kva K‡i‡Qb 604 UvKv|
 wZwb Zvi wb‡Ri Ges A‡b¨i K…wlRwg fvov wb‡q Pvlvev` K‡ib| wZwb Avqe‡l© avb, Mg BZ¨vw` Pvlvev` K‡i †gvU
18,00,000 UvKvi K…wlcY¨ evRv‡i wewµ K‡ib| wZwb wnmv‡ei †Kv‡bv LvZvcÎ iv‡Lb bv| GQvov wZwb e¨vsK †_‡K my` cÕvß
n‡q‡Qb 16,000 UvKv Ges Dr‡mK‡ii cwigvb 1600 UvKv|
 wewb‡qv‡Mi Z_¨ : Avivd Avqe‡l© 1,00,000 UvKvi †kqvi µq K‡i‡Qb|
 Dr‡mKi/AwMÕg K‡ii Z_¨ : Zvi AwMÕ g K‡ii cwigvY 30,500 UvKv
Kibxqt (K) †gvU Ki†hvM¨ Avq, (L) †gvU Ki`vq wbY©q, (M) Ki †iqvZ wba©vib, (N) mviPvR©, (O) cÕ‡`q Ki wba©vib, (P) 173
avivq cwi‡kvwaZ K‡ii cwigvb KZ?

44
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Email: bdtaxcare@[Link]
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Rbve Avivd Bmjvg

Kiel©t 2024-2025
Avqel© t 2023-2024
weeib UvKv UvKv UvKv
fvov n‡Z Avqt
16 wU d¬¨vU GKwU‡Z wb‡R emevm K‡ib| gvwmK fvov 7,800 UvKv (15
 7800  12) 14,04,000
ev`t ïY¨Zv fvZv (51,000) 13,53,000
ev`t †givgZ Av`vq 25% 3,38,250
ev`t †cØiKi (15425/16)*15 14,461
ev`t fzwg ivR¯^ (604/16)*15 566 (3,53,277) 9,99,723
K…wl n‡Z Avqt
weµq g~j¨ 18,00,000
ev`t Aby‡gv`b†hvM¨ LiP (18,00,000*60%) (10,80,000) 7,20,000
Avw_©K cwim¤c` n‡Z Avqt
e¨vsK my` 16,000
†gvU Ki‡hvM¨ Avq 17,35,723

†gvU Ki`vq cwiMYbv

cÖ_g 3,50,000 UvKv ch©šÍ Ki nvi 0% 0
cieZ©x 1,00,000 UvKvi Dci Ki nvi 5% 5,000
cieZ©x 4,00,000 UvKvi Dci Ki nvi 10% 40,000
cieZ©x 5,00,000 UvKvi Dci Ki nvi 15% 75,000
Aewkó 3,85,723 UvKvi Dci Ki nvi 20% 77,145
†gvU Ki `vq 1,97,145

Ki †iqvZ cwiMbbv
†gvU wewb‡qv‡Mi cwigvb 1,00,000
(K) †gvU wewb‡qvM 100,000*15% 15,000
(L) †gvU Ki‡hvM¨ Av‡qi 17,35,723*3% Ges 52,071
(M) 10,00,000 Gi g‡a¨ hvnv Kg 10,00,000
myZivs Ki †iqv‡Zi cwigvb 15,000

cÕ‡`q Ki wba©vibt
†gvU Ki `vq 1,97,145
ev`t Ki †iqvZ (15,000)
†iqvZ cieZ©x Ki`vq 1,82,145
†hvMt mviPvR© 18,215
†gvU cÕ‡`q Kit 2,00,360

173 avivq cwi‡kvwaZ K‡ii cwigvb

†gvU cÕ‡`q Kit 2,00,360
ev`t e¨vsK my‡`i Dr‡mKi (1,600)

45
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ev`t AMÖ xg Ki (30,500)

wiUv‡b©i mv‡_ cwi‡kvwaZ K‡ii cwigvb 1,68,260

3| wg‡mm gvn&eyev Av³v‡ii gvn&eyev GÛ mÝ bv‡g GKwU e¨emv i‡q‡Q| Zvi 2023-2024 Avqe‡l© Zvi Avq-e¨q Ges m¤ú‡`i Z_¨
wb¤œiƒc :
 e¨emvi Avq Ges w¯’wZc‡Îi Z_¨ : Zvi evwl©K Uvb©Ifv‡ii cwigvY 58,00,000 UvKv, Zvi MÕm cÕwd‡Ui cwigvY 15% Ges
Zvi cÕkvmwbK I Ab¨vb¨ Li‡Pi cwigvY M‡o 33%|
 wewb‡qv‡Mi Z_¨ : wZwb 1,30,000 UvKv †kqvi gv‡K©‡U wewb‡qvM K‡i‡Qb|
 Dr‡m Ki/AwMÕg K‡ii Z_¨ : wej n‡Z Dr‡m Ki KZ©‡bi cwigvY 13,350 UvKv|
Kibxqt (K) †gvU Ki†hvM¨ Avq, (L) †gvU Ki`vq wbY©q, (M) Ki †iqvZ wba©vib, (N) cÕ‡`q Ki wba©vib, (O) 173 avivq
cwi‡kvwaZ K‡ii cwigvb KZ?

wg‡mm gvn&eyev Av³vi

Kiel©t 2024-2025
Avqel© t 2023-2024
weeib UvKv UvKv UvKv
evwl©K Uvb©Ifv‡ii cwigvY 58,00,000
ev`t wewµZ c‡b¨i e¨q (58,00,000*85%) (49,30,000)
‡gvU Avq 8,70,000
ev`t cÕkvmwbK I Ab¨vb¨ Li‡Pi cwigvb (8,70,000*33%) (2,87,100)
bxU Avq 5,82,900
†gvU Ki‡hvM¨ Avq 5,82,900

†gvU Ki`vq cwiMYbv

cÖ_g 4,00,000 UvKv ch©šÍ Ki nvi 0% 0
cieZ©x 1,00,000 UvKvi Dci Ki nvi 5% 5,000
cieZ©x 82,900 UvKvi Dci Ki nvi 10% 8,290
†gvU Ki `vq 13,290

Ki †iqvZ cwiMbbv
†gvU wewb‡qv‡Mi cwigvb 1,30,000
(K) †gvU wewb‡qvM 1,30,000*15% 19,500
(L) †gvU Ki‡hvM¨ Av‡qi 5,82,900*3% Ges 17,487
(M) 10,00,000 Gi g‡a¨ hvnv Kg 10,00,000
myZivs Ki †iqv‡Zi cwigvb 17,487

cÕ‡`q Ki wba©vibt
†gvU Ki `vq 13,290
ev`t Ki †iqvZ (17,487)
†iqvZ cieZ©x Ki`vq (4,197)
b¨~bZg Ki 13,350
†gvU cÕ‡`q Kit 13,350

46
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173 avivq cwi‡kvwaZ K‡ii cwigvb

†gvU cÕ‡`q Kit 13,350
ev`t we‡ji Dr‡mKi (13,350) 0

4| wg‡mm BdwZ Bmjvg GKRb †emiKvwi e¨vs‡Ki EaŸ©Zb Kg©KZ©v| 2023-2024 Avqe‡l© Zvi Ges m¤ú‡`i Z_¨ wb¤œiƒc :
 Av‡qi Z_¨ : Avqe‡l© e¨vsK †_‡K g~j †eZb wn‡m‡e 27,46,766 UvKv I Ab¨vb¨ fvZv wn‡m‡e 15,02,543 UvKv cÖvß nb|
mÂqc‡Îi my` eve` cÕvwß 3,30,450 UvKv| Ab¨vb¨ Drm n‡Z Avq i‡q‡Q 11,552 UvKv|
 wewb‡qv‡Mi Z_¨ : Avqe‡l© cÕwd‡WÛ dv‡Û Ki`vZv I wb‡qvM KZ©vi wewb‡qvM 4,12,014 UvKv| Rxebwegv wcÕwgqvg Rgv K‡ib
82,116 UvKv| Ges †kqvi gv‡K©‡U GB eQ‡i wewb‡qv‡Mi cwigvY 3,45,204 UvKv|
 Dr‡m K‡ii Z_¨ : †eZb Lv‡Z Zvi Dr‡m K‡ii cwigvY wQj 5,44,450 UvKv| mÂqc‡Îi my` n‡Z Drm KZ©‡bi cwigvY
wQj 33,045 UvKv| Mvoxi AIT 25,000 UvKv|
Kibxqt (K) †gvU Ki†hvM¨ Avq, (L) †gvU Ki`vq wbY©q, (M) Ki †iqvZ wba©vib, (N) cÕ‡`q Ki wba©vib, (O) 173 avivq
cwi‡kvwaZ K‡ii cwigvb KZ?
wg‡mm BdwZ Bmjvg
Kiel©t 2024-2025
Avqel© t 2023-2024
weeib UvKv UvKv UvKv
PvKwi n‡Z Avqt
g~j †eZb 27,46,766
†hvMt Ab¨vb¨ fvZv 15,02,543
42,49,309
ev`t Ae¨vnwZ (4,50,000) 37,99,309
Avw_©K cwim¤c` n‡Z Avqt
mÂqc‡Îi my` 3,30,450
Ab¨vb¨ Dr‡mi Avq 11,552
†gvU Ki‡hvM¨ Avq 41,41,311

†gvU Ki`vq cwiMYbv

cÖ_g 4,00,000 UvKv ch©šÍ Ki nvi 0% 0
cieZ©x 1,00,000 UvKvi Dci Ki nvi 5% 5,000
cieZ©x 4,00,000 UvKvi Dci Ki nvi 10% 40,000
cieZ©x 5,00,000 UvKvi Dci Ki nvi 15% 75,000
cieZ©x 5,00,000 UvKvi Dci Ki nvi 20% 1,00,000
Aewkó 19,10,861 UvKvi Dci Ki nvi 25% 4,77,715
mÂqc‡Îi my` 3,30,450 UvKvi Dr‡m Ki 33,045 Pzovš— Ki 33,045
†gvU Ki `vq 7,30,760

Ki †iqvZ cwiMbbv
wewb‡qvMt
(K) cÕwd‡WÛ dv‡Û wewb‡qvM = 4,12,014
(L) Rxebexgv wcÖwgqvg = 82,116

47
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(M) †kqvi gv‡K©‡U wewb‡qvM = 3,45,450

†gvU wewb‡qv‡Mi cwigvb = 8,39,580
(K) †gvU wewb‡qvM 8,39,580*15% 1,25,937
(L) †gvU Ki‡hvM¨ Av‡qi
(41,41,311-3,30,450)= 38,10,861*3% Ges 1,14,326
(M) 10,00,000 Gi g‡a¨ hvnv Kg 10,00,000
myZivs Ki †iqv‡Zi cwigvb 1,14,326

cÕ‡`q Ki wba©vibt
†gvU Ki `vq 7,30,760
ev`t Ki †iqvZ (1,14,326)
†gvU cÕ‡`q Kit 6,16,434

173 avivq cwi‡kvwaZ K‡ii cwigvb

†gvU cÕ‡`q Kit 6,16,434
ev`t †eZ‡bi Dr‡mKi (5,44,450)
ev`t mÂqc‡Îi my ‡`i Dr‡mKi (33,045)
ev`t Mvoxi AMÖxg Ki (25,000)
173 avivq cwi‡kvwaZ K‡ii cwigvb 13,939

wg‡mm BdwZ Bmjv†gi AvqKi wiUv‡b©i mv‡_ 173 avivq cwi‡kva Ki‡Z n‡e 13,939 UvKv|

(‡iIqvwgj)
1| †iIqvwg‡ji aviYv

LwZqv‡bi wnmve¸‡jvi wbfz©jZv hvPvB Kivi Rb¨ †Kv‡bv wbw`©ó w`‡b GKwU c…_K LvZvq ev KvM‡R mKj wnmv‡ei D؅˸‡jv‡K †WweU
I †µwWU GB `yB fv‡M wef³ K‡i †h weeiYx cÕ ¯`Z Kiv nq Zv‡KB †iIqvwgj e‡j| †iIqvwg‡ji †WweU w`‡Ki †hvMd‡ji mgvb n‡j
mvaviYZ a‡i †bqv nq †h, LwZqv‡b †Kv‡bv MvwYwZK fzj †bB| Acic‡ÿ `yB w`‡Ki †hvMdj mgvb bv n‡j eyS ‡Z n‡e `y×Zidv
`vwLjv Abymv‡i wnmve msiÿ‡Y †Kv‡bv fzj -ÎæwU Av‡Q|

 MvwYwZK m~Îvewj

1. gvwjKvbv ¯^Z¡ ev E-Gi cwigvY = g~jab + AwZwi³ g~ jab + mvaviY mwÂwZ - D‡Ëvjb (AvqKi, Rxeb wegv wcÖwgqvg)|

2. µq/ wbU µq/ cÕK…Z µq = †gvU µq - µq †diZ - µq n«vm K‡i Ggb †jb‡`b|

3. wbU weµq = weµq - weµq †diZ - weµq n«vm K‡i Ggb †jb‡`b|

4. cÕZ¨ÿ LiPmg~n = cÕviw¤¢K gRy` cY¨ + wbU µq + µq cwienb + Avg`vwb ïé + gRywi + gRywi I †eZb + Kqjv I M¨vm + Rjhvb
fvov + R¡ vjvwb LiP + KviLvbv msµvšÍ LiP + WK PvR© + bMi ïé / ivR‡mjvwg + WªBs Awdm †eZb + ¸`vg fvov + Kzwj
LiP|

5. c‡ivÿ LiPmg~n = †eZb / †eZb I gRywi + ißvwb ïé + fvov / Awdm fvov + Kvievwi LiP + `dZi LiP + wbixÿv LiP
+ AwWU wd + Kwgkb/ cÖ`Ë Kwgkb + my` / cÖ`Ë my` + evÆv / cÖ`Ë evÆv + wkÿvbwem fvZv + LvRbv I Ki + mvaviY
LiP + wegv wcÕwgqvg / wegv †mjvwg + Dc‡hvM LiP + Avc¨vqb LiP + KzFY/ Abv`vqx cvIbv + AePq + Ae‡jvcb + `¯`wi
+ e¨vsK PvR© |
48
 BTC Academy PHP Tower (Lift-3), 107/2, Kakrail, Dhaka-1000
Email: bdtaxcare@[Link]
01852-777680 [Link]

6. c‡ivÿ Avqmg~n = wkÿvbwem †mjvwg + Dcfvov + cÕ vß fvov + cÕvß my` + cÕvß evÆv + cÕvß Kwgkb + Av`vqK…Z Abv`vqx cvIbv
BZ¨vw`|

7. †gvU e¨q/ Li‡Pi cwigvY = (cÕZ¨ÿ LiP / e¨q + c‡ivÿ LiP/e¨q) ev mKj cÕKvi gybvdv RvZxq e¨q|

8. gybvdv RvZxq e¨q = (cÕZ¨ÿ LiP + c‡ivÿ LiP) ev †gvU LiP|

 µq †diZ ev ewnt‡diZ / µq evÆv‡K gybvdv RvZxq Avq aiv hvq bv| KviY Gi Øviv e¨emv‡qi LiP ev µ‡qi cwigvY n«vm
cvq|

9. gybvdv RvZxq Avq = weµq + wkÿvbwem †mjvwg + Dcfvov + cÕvß fvov ev †gvU Avq + cÕvß my` + cÕvß evÆv + cÕvß Kwgkb
+ wewb‡qv‡Mi my` + e¨vsK Rgvi my` + cÕ`Ë F‡Yi my` + D‡Ëvj‡bi my` + cyivZb Le‡ii KvMR weµq + jf¨vsk cÕvwß +
Abv`vqx †`bv Av`vq + Abv`vqx cvIbv mwÂwZ|

 weµq †diZ ev AšÍgy©Lx †diZ / weµq evÆv‡K gybvdv RvZxq e¨q aiv hvq bv| KviY Gi Øviv e¨emv‡qi Avq ev weµ‡qi
cwigvY n«vm cvq|

10. gybvdv RvZxq Avq / †gvU Avq = (cÕZ¨ÿ Avq + c‡ivÿ Avq) ev mKj cÕKvi gybvdv RvZxq Avq|

11. PjwZ `vq = wewea cvIbv`vi + cÕ‡`q wej + e‡Kqv LiP + AwMÕg Avq + e¨vsK RgvwZwi³ + `v‡qi e‡Kqv my` + cÕ‡`q
fvov + cÕ‡`q Kwgkb + e‡Kqv gwbnvwi BZ¨vw`|

12. `xN©‡gqvw` `vq = FYcÎ + 10% e¨vsK FY + eÜwK FY|

13. †gvU `vq = g~jab + `xN©‡gqvw` `vq + PjwZ `vq|

14. g~jab RvZxq e¨q = ¯'vqx m¤ú` µq + †Uwj‡dvb / ˆe`y¨wZK ms¯'vcb e¨q + bZzb m¤úwËi ms¯'vcb e¨q + µxZ hš¿cvwZ
Kv‡h©vc‡hvM Kivi †givgZ LiP BZ¨vw`|

15. g~jab RvZxq cÖvwß = gvwjK KZ…©K e¨emv‡qi cÕ`Ë g~ jab, e¨vsK †_‡K M…nxZ FY, miKvwi Aby`vb, ¯'vqx m¤úwË weµqjä
A_©|

16. †gvU PjwZ m¤úwË = nv‡Z bM` + e¨vsK Rgv + cÕvc¨ wej + e‡Kqv Avq + AwMÕg e¨q + mgvcbx gRy ` cY¨ + †`bv`vi +
Ae¨eüZ gwbnvwi + cÖvc¨ Kwgkb + cÖvc¨ wegv `vwe + cÖvc¨ fvov + cÕvc¨ my` + my`gy³ wewb‡qvM ev cÕ`Ë FY BZ¨vw`|

17. †gvU ¯'vqx m¤ú` = AePq‡hvM¨ m¤úwË + Ae‡jvcb‡hvM¨ m¤úwË + my`hy³ wewb‡qvM|

18. †gvU m¤úwË = †gvU ¯'vqx m¤ú` + †gvU PjwZ m¤ú` + Amgwš^Z e¨q|

19. †gvU A¯úk©bxq / A`…k¨gvb m¤ú` = mybvg + c¨v‡U›U + †UªW gvK© + KwcivBU BZ¨vw`|

20. mgwš^Z µq = wbU µq + cÕ viw¤¢K gRy`  mgvcbx gRy`|

21. wewµZ c‡Y¨i e¨q = µq + cÕviw¤¢K gRy` cY¨ + cÕZ¨ÿ LiPmg~n  mgvcbx gRy` cY¨|

 MvwYwZK wbqgvewj

 Avw_©K Ae¯’vi weeiYx m¤úwK©Z `dvmg~n

 m¤ú` (PjwZ m¤ú`, ¯'vqx m¤ú`, wewfbœ ai‡bi wewb‡qvM, AwMÕg cÕ`Ëmg~n I e‡Kqv cÕvc¨ Gi `dvmg~n †iIqvwg‡ji †WweU w`‡K
em‡e|)

 `vq (PjwZ `vq, `xN© ‡gqvw` `vq, e‡Kqv LiPvewj, AwMÕ g cÕvwß Ges mwÂwZ I Znwe‡ji `dvmg~n †iIqvwg‡ji †µwWU w`‡K
em‡e|)

49
 BTC Academy PHP Tower (Lift-3), 107/2, Kakrail, Dhaka-1000
Email: bdtaxcare@[Link]
01852-777680 [Link]

 g~jab (cÕwZôv‡bi AvšÍt`vq bv‡g cwiwPZ| ZvB GwU †iIqvwg‡ji †µwWU w`‡K em‡e|)

 D‡Ëvjb (D‡Ëvjb, AvqKi, Rxeb wegv wcÕwgqvg G¸‡jv g~jab †_‡K mgwš^Z n‡e ZvB G¸‡jv †iIqvwg‡ji †WweU w`‡Ki `dv|)

 wek` Avq weeiYx m¤úwK©Z `dvmg~n

 Avq (mKj Av‡qi `dv †iIqvwg‡ji †µwWU w`‡K em‡e|)

 LiP/e¨q msµvšÍ (e¨q ev LiPmg~n †iIqvwg‡ji †WweU w`‡K em‡e|)

 mKj my` Gi Avm‡ji wecixZ w`‡K

K. g~jab †µwWU  wKš` g~ja‡bi my` †WweU|

L. wewb‡qvM †WweU  wKš` wewb‡qv‡Mi my` †µwWU|

M. D‡Ëvjb †WweU  wKš` D‡Ëvj‡bi my` †µwWU|

N. e¨vsK RgvwZwi³ †µwWU  wKš` e¨vsK RgvwZwi‡³i my` †WweU|

O. FY †µwWU  wKš` F‡Yi my` †WweU|

 mKj †diZ Gi mswkøó wnmv‡ei wecixZ

K. µq †WweU  wKš` µq †diZ †µwWU|

L. weµq †µwWU  wKš` weµq †diZ †WweU|

mgvcbx gRy` cY¨ mvaviYZ †iIqvwg‡j AšÍ fz©³ nq bv| KviY cÕviw¤¢K gRy` I µqK…Z c‡Y¨i AwewµZ Ask n‡jv mgvcbx gRy`|
wKš` hw` mgwš^Z µq †iIqvwg‡j _v‡K Zvn‡j mgvcbx gRy` cY¨ †iIqvwg‡j †WweU w`‡K hv‡e| KviY mgwš^Z µq cÕviw¤¢K gRy` cY¨
I µqK…Z c‡Y¨i mgwó †_‡K mgvcbx gRy` e¨ZxZ Aewkó AskUzKz †evSvq|

cÕwZôv‡bi bvg
‡iIqvwgj
..............mv‡ji ............Zvwi‡Li
µwgK bs wnmv‡ei wk‡ivbvg L. c„. ‡WweU UvKv ‡µwWU UvKv
01. cÖviw¤¢K gRy` cY¨ *******
02. µq *******
03. µq cwienb/AvšÍ t cwienb *******
04. cwienb *******
05. ïé *******
06. Avg`vwb ïé *******
07. RvnvR fvov *******
08. gvj Lvjv‡mi LiP *******
09. KviLvbv fvov *******
10. WK LiP/ PvR© *******
11. ¸`vg fvov *******
12. gRywi *******
13. R¦vjvwb *******
14. R¦vjvwb I we`y¨r *******
15. Kqjv I M¨vm *******

50
 BTC Academy PHP Tower (Lift-3), 107/2, Kakrail, Dhaka-1000
Email: bdtaxcare@[Link]
01852-777680 [Link]

16. cvwb I we`y¨r *******

17. weµq/ †mev Avq *******
18. µq †diZ/ewnt †diZ *******
19. µq evÆv *******
20. weµq †diZ *******
21. weµq evÆv *******
22. ‡eZb *******
23. ‡eZb I gRywi *******
24. fvov/ evwo fvov *******
25. Ki I AwfKi *******
26. Ki *******
27. wegv †mjvwg *******
28. WvK I Zvi *******
29. wkÿvbwek fvZv/cÖwkÿY fvZv *******
30. gwbnvwi *******
31. weÁvcb *******
32. wbixÿv wd *******
33. cvIbv`v‡ii evÆv mwÂwZ/cvIbv evÆv mwÂwZ *******
34. we`y¨r LiP *******
35. wewea LiP *******
36. ‡eZb I Kwgkb *******
37. weµq cÕwZwbwai †eZb I Kwgkb *******
38. g¨v‡bRv‡ii Kwgkb *******
39. AvBb LiP *******
40. Avc¨vqb *******
41. ißvwb ïé *******
42. weµq cwienb *******
43. Abv`vqx cvIbv/KzFY *******
44. cÖ`Ë evÆv/evÆv *******
45. Kwgkb/cÖ`Ë Kwgkb *******
46. my`/cÖ`Ë my` *******
47. fvov/cÖ`Ë fvov *******
48. F‡Yi my` *******
49. g~ja‡bi my` *******
50. ‡givgZ *******
51. AePq *******
52. e¨vsK PvR© *******
53. e¨vsK RgvwZwi‡³i my` *******
54. `vb-LqivZ *******
55. wej‡¤^ cY¨ mieiv‡ni ÿwZc~iY *******
56. wewea ÿwZ/¯’vqx m¤ú‡`i weµqRwbZ ÿwZ/ Av¸‡b *******
webó c‡Y¨i ÿwZ
57. wewb‡qv‡Mi my` *******
58. Abv`vqx cvIbv mwÂwZ/KzFY mwÂwZ *******
59. evÆv cÖvwß *******
60. Kwgkb cÖvwß *******
61. my` cÖvwß *******
62. wkÿvbwek †mjvwg *******

51
 BTC Academy PHP Tower (Lift-3), 107/2, Kakrail, Dhaka-1000
Email: bdtaxcare@[Link]
01852-777680 [Link]

63. D‡Ëvj‡bi my` *******

64. e¨vsK Rgvi my` *******
65. Dcfvov *******
66. ‡`bv`v‡ii evÆv mwÂwZ/cÕ‡`q evÆv mwÂwZ *******
67. jf¨vsk cÖvwß *******
68. ¯’ vqx Avgvb‡Zi my` *******
69. e‡Kqv gRyywi *******
70. e‡Kqv †eZb *******
71. e‡Kqv fvov *******
72. e‡Kqv my` /F‡Yi my` *******
73. e‡Kqv Kwgkb *******
74. AwMÖg cÖvß fvov *******
75. AwMÖg cÖvß my` *******
76. AwMÖg cÖvß Kwgkb *******
77. AwMÖg cÕvß wkÿvbwem †mjvwg *******
78. e¨vsK RgvwZwi³ D‡Ëvjb *******
79. wewea cvIbv`vi *******
80. cÕ‡`q wej *******
81. eÜwK FY *******
82. FY *******
83. µq LwZqv‡bi †Ri(cvIbv`vi) *******
84. g~jab *******
85. mwÂwZ Znwej *******
86. mvaviY mwÂwZ Znwej *******
87. AvqKi mwÂwZ Znwej *******
88. ‡cbkb Znwej *******
89. jf¨vsk mgZvKiY Znwej *******
90. Kg©Pvwi Kj¨vY Znwej *******
91. wewb‡qvM mwÂwZ Znwej *******
92. bM` Znwej *******
93. e¨vsK Rgv *******
94. cÖvc¨ wej *******
95. wewea †`bv`vi/cÕ vc¨ wnmve/cvIbv/cy ¯ÍK FY *******
96. ¯’ vqx m¤úwËmg~n *******
97. AwMÖg cÖ`Ë weÁvcb/ wejw¤^Z weÁvcb *******
98. AwMÖg cÖ`Ë fvov/evwofvov *******
99. AwMÖg cÖ`Ë gRywi *******
100. AwMÕg cÕ`Ë †eZb *******
101. AwMÖg cÖ`Ë Kwgkb *******
102. cÖvc¨ my` *******
103. cÖvc¨ evwo fvov/ fvov *******
104. cÖvc¨ Kwgkb/ AwR©Z `vjvwj *******
105. wewb‡qv‡Mi cÕvc¨ my` *******
106. ¯’ vqx Avgvb‡Zi cÕvc¨ my` *******
107. wewb‡qvM *******
108. jwMœ *******
109. mÂqcÎ *******
110. cÖwZiÿv mÂqcÎ *******

52
 BTC Academy PHP Tower (Lift-3), 107/2, Kakrail, Dhaka-1000
Email: bdtaxcare@[Link]
01852-777680 [Link]

111. ‡mwfsm mvwU©wd‡KU *******

112. miKvwi wmwKDwiwU *******
113. Awdm miÄvg *******
114. cÖv_wgK LiPvewj *******
115. cÖ`Ë FY *******
116. weµq LwZqv‡bi †Ri(‡`bv`vi) *******
117. c¨v‡U›U ¯^Z¡ *******
118. MÕš’¯^Z¡ *******
119. LyPiv hš¿vsk *******
120. KwcivBU *******
121. ‡gvUiMvwo *******
122. Mvwo I †Nvov *******
123. f‚wg Dbœqb *******
124. cÕv½Y Dbœqb *******
125. AvmevecÎ *******
126. KjKR¦v I hš¿cvwZ *******
127. BRviv m¤úwË *******
128. wb®‹i m¤úwË *******
129. `vjvb‡KvVv *******
130. f~wg/Rwg *******
131. mybvg *******
132. ‡Wwjfvwi f¨vb *******
133. D‡Ëvjb *******
134. AvqKi *******
135. Rxeb wegv wcÖwgqvg *******

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Email: bdtaxcare@[Link]
01852-777680 [Link]

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Email: bdtaxcare@[Link]
01852-777680 [Link]

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Email: bdtaxcare@[Link]
01852-777680 [Link]

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Email: bdtaxcare@[Link]
01852-777680 [Link]

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Email: bdtaxcare@[Link]
01852-777680 [Link]

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Email: bdtaxcare@[Link]
01852-777680 [Link]

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Email: bdtaxcare@[Link]
01852-777680 [Link]

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Email: bdtaxcare@[Link]
01852-777680 [Link]

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Email: bdtaxcare@[Link]
01852-777680 [Link]

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Email: bdtaxcare@[Link]
01852-777680 [Link]

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Email: bdtaxcare@[Link]
01852-777680 [Link]

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Email: bdtaxcare@[Link]
01852-777680 [Link]

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Email: bdtaxcare@[Link]
01852-777680 [Link]

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Email: bdtaxcare@[Link]
01852-777680 [Link]

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Email: bdtaxcare@[Link]
01852-777680 [Link]

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Email: bdtaxcare@[Link]
01852-777680 [Link]

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Email: bdtaxcare@[Link]
01852-777680 [Link]

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Email: bdtaxcare@[Link]
01852-777680 [Link]

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Email: bdtaxcare@[Link]
01852-777680 [Link]

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Email: bdtaxcare@[Link]
01852-777680 [Link]

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Email: bdtaxcare@[Link]
01852-777680 [Link]

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Email: bdtaxcare@[Link]
01852-777680 [Link]

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Email: bdtaxcare@[Link]
01852-777680 [Link]

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Email: bdtaxcare@[Link]
01852-777680 [Link]

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Email: bdtaxcare@[Link]
01852-777680 [Link]

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Email: bdtaxcare@[Link]
01852-777680 [Link]

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Email: bdtaxcare@[Link]
01852-777680 [Link]

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Email: bdtaxcare@[Link]
01852-777680 [Link]

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Email: bdtaxcare@[Link]
01852-777680 [Link]

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Email: bdtaxcare@[Link]
01852-777680 [Link]

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Email: bdtaxcare@[Link]
01852-777680 [Link]

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Email: bdtaxcare@[Link]
01852-777680 [Link]

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01852-777680 [Link]

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01852-777680 [Link]

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