VDS & TDS Summary Ammended up to 01 July 2024 (FY: 2024-25) (With TDS Calculation Example US 90(R4) SL 3, 4 &

12)
Abu Taeb, CA Professional Level, ITP, e-mail: [email protected], Con+88 01736440044
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Dr‡m g~mK KZ©b ZvwjKv g~mK Dr†m g~mK Dr†m TDS 2024-2025 As per ITA 2023, Rules 2024
KZ©‡bi nvi KZ©‡bi nvi
bs †mevi †KvW †mev cÖ`vbKvix 2023-24 2024-25
Tax Rate U/S

Gwm †nv‡Uj 15% 15% Rules 4 Serial No 3= On Commission 10%,

Gm On Gross Bill 2%
1 bb Gwm †nv‡Uj 7.5% 7.5% (See Note 1 for TDSCalculation) 90 R-4
001.10/20
†i‡¯Íviv 5.0% 5.0% Rules 4 Serial 19= Other service 10%
2 Gm 002.00 ‡W‡Kv‡iUm© I K¨vUvivm© 15% 15% Annexure B 90 R-4
3 Gm 003.10 ‡gvUi Mvwoi M¨v‡iR I IqvK©kc 10% 10% 8% 90 R-4
4 Gm 003.20 WKBqvW© (RvnvR wbg©vY) 10% 10% 8% 90 R-4
ম্যানুফ্যাকচার িং, প্রসেে বা কনভােশন, পূর্ ত কাজ , রনম্াণ,
ত
5 Gm 004.00 wbg©vY ms¯’v 7.5% 7.5% 89 R-3
প্রসকৌশল বা েম্জার্ীয় কাসজ জনয চু ক্তি (Annexure A) 7%
6 Gm 007.00 weÁvcbx ms¯’v 15.0% 15.0% 5% 92
7 Gm 008.10 QvcvLvbv 10% 10% Supply of Books 3% if Others 5% as per R-3 Annexure A 89 R-3
8 Gm 009.00 wbjvgKvix ms¯’v 10% 15% 10%, if sale of Tea 1% 133
9 Gm 010.10 f‚wg Dbœqb ms¯’v 2% 2% If R-3 Kha= 7% or GA SL 13= 5% 89 R-3

Gm 010.20
feb wbg©vY ms¯’v (K) 1 -1600 eM©dzU ch©šÍ 2% 2%
10 (L) 1601- eM©d‡z Ui Dc‡i 4.50% 4.50% 7% 89 R-3
M) cyb: †iwR‡÷ªk‡bi ‡ÿ‡Î 2% 2%
11 Gm 014. 00 B‡Ûw›Us ms¯’v 5% 5% 8% on Commission 90 R-4
12 Gm 015. 10 ‡d«BU d‡ivqvWv©m© 15% 15% 10% on ommission; 2.5% On Gross Bill with/without commission 90 /124
13 Gm 020.00 Rwic ms¯’v 15% 15% 10%, Gross Bill 2%, Other 10% (See Note 1 Calculation) 90 R-4
14 Gm 021.00 cøv›U ev g~jabx hš¿cvwZ fvov cÖ`vbKvix ms¯’v 15% 15% 5% 109
Avmevec‡Î wecbb †K›`ª (K) Drcv`b ch©v‡q 7.5% 7.5%
15 Gm 024.00 (L) wecYb ch©v‡q (‡kv iyg) (Drcv`b ch©©v‡q 7.5% nv‡i g~mK 5% Annexure A 89 R-3
cwi‡kv‡ai PvjvbcÎ _vKv mv‡c‡ÿ, Ab¨_vq 15%) 7.5% 7.5%
16 Gm 028.00 Kzwiqvi (Courier) I G·‡cÖm †gBj mvwf©m 15% 15% Gross Bill 2%; Bill with com as per Calculation N-1 (Higher of A & B) 90 R-4
c‡Yi wewbg‡q Ki‡hvM¨ cY¨ †givgZ ev mvwf©wms- Gi
17 Gm 031.00 10% 10% Repair & Maintenance 5%, Motor Garage/Workshop 8% 90 R-4
Kv‡R wb‡qvwRZ e¨w³, cÖwZôvb ev ms¯’v
18 Gm 032.00 KbmvjU¨vÝx dvg© I mycvifvBRix dvg© 15% 15% 10% 90 R-4
19 Gm 033.00 BRviv`vi 15% 15% Lease of immovable property TDS 4% 128
20 Gm 034.00 AwWU GÛ GKvDw›Us dvg© 15% 15% 10% 90 R-4
21 Gm 037.00 ‡hvMvb`vi (Procurement Provider) 7.5% 7.5% Industrial Raw materials 3%, Other 5% or Various % Annexure A 89 R-3
22 Gm 040.00 wmwKDwiwU mvwf©m 10% 15% Gross Bill 2%; Bill with com as per Calculation N-1 (Higher of A & B) 90 R-4
23 Gm 043.00 ‡Uwjwfkb I AbjvBb m¤úªPvi gva¨‡g Abyôvb mieivnKvix 15% 15% 5% 92
24 Gm 045.00 AvBb civgk©K 15% 15% 10% 90 R-4
cwienb (K) †c‡UªvwjqvgRvZ cY¨ cwien‡bi †¶‡Î 5% 5% Transport Service 5% 90 R-4
25 Gm 048.00
wVKv`vi (L) Ab¨vb¨ cY¨cwien‡bi †¶‡Î 10% 10%
Vehicle rental service, Carrying service, Ride sharing service,
26 Gm 049.00 hvbevnb fvov cÖ`vbKvix 15% 15% Coworking space providing service, Accommodation providing 90 R-4
service including any sharing economy platform TDS 5%
27 Gm 050.10 AvwK©‡U±, B‡›Uwiqi wWRvBbvi ev B‡›Uwiqi†WK‡iUi 15% 15% 7% 89 R-3
28 Gm 050.20 MÖvwdK wWRvBbvi 15% 15% 7% 89 R-3
29 Gm 051.00 BwÄwbqvwis dvg© 15% 15% 7% 89 R-3
30 Gm 052.00 kã I Av‡jvK miÄvg fvov cÖ`vbKvix 15% 15% Gross Bill 2%; Bill with com as per Calculation N-1 (Higher of A & B) 90 R-4
31 Gm 053.00 ‡evW© mfvq †hvM`vbKvix 10% 10% 10% 90 R-4
32 Gm 054.00 DcMÖn P¨v‡b‡ji gva¨‡g weÁvcb cÖPviKvix 15% 15% 5% 92
33 Gm 058.00 PvU©vW© wegvb ev †nwjKÞvi fvov cÖ`vbKvix ms¯’v 15% 15% 90 R-4
34 Gm 060.00 wbjvgK…Z c‡Y¨i ‡µZv 7.5% 15% 10%, if sale of Tea 1% 133
35 Gm 065.00 feb †g‡S I A½b cwi®‹vi/i¶Yv‡e¶YKvix ms¯’v 10% 10% Gross Bill 2%; Bill with com as per Calculation N-1 (Higher of A & B) 90 R-4
36 Gm 066.00 jUvwii wUwKU weµqKvix 10% 15% Income from lottery 20% 118
37 Gm 067.00 Bwg‡MÖkb Dc‡`óv 15% 15% 10% 90 R-4
Gross Bill 2%; Bill with com as per Calculation N-1 (Higher of A & B) 90 R-4
38 Gm 071.00 Abyôvb Av‡qvRK 15% 15%
Services from convention hall, conference centre etc 5% 110
39 Gm 072.00 gvbe m¤•` mieivn ev e¨e¯’vcbv cÖwZôvb 15% 15% Gross Bill 2%; Bill with com as per Calculation N-1 (Higher of A & B) 90 R-4
Z_¨-cÖhyw³ wbf©i †mev (Information Technology Enabled ITES Tax Exempted as per 6th schedule Part 1 Para 21 (As per ITA 2023)
40 S099.10 5% 5%
Services) Internet Service = 10% TDS 90 R-4
10% 90 R-4
41 S099.20 Ab¨vb¨ wewea †mev 15% 15% Intangible Assets Tk 25 Lac 10%, Exceed Tk 25 Lac 12% 91
Commission, Discount Fee 10%, 5%, 3% 94
42 S099.30 ¯cÝikxc †mev (Sponsorship Services) 15% 15% 10% 90 R-4
43 Gm 099.50 ‡µwWU †iwUs G‡RwÝ 7.5% 7.5% 10% 90 R-4
Space and Structure Rent/ Office Rent TDS 5% of Gross Rent
Exemption Area:(a) Factory rent (b)Space/structure fully used VDS Not required. এই ভযাট হসব ভাডা অরর্র ি অর্াৎ
ত ভাডা থর্সক
for residential purposes (C)Commercial purpose not more ভযাট কর্তন হসব না
1 Gm 074.00 15% 15% 109
than 150 square feet (d)Rent paid by ITES organization reg. স্থান ও স্থাপনা ভাডা গ্রনণকা ী : ভাডা গ্রনণকা ী কর্ত তক ভাডা উপ ১৫%
under service code S099.10 (e)Showroom rent run by women হাস ম্ূেক আদায় কর সর্ হ‌ইসব (অর্াৎ ত পর সশাসে দারয়সে র্াকা বযক্তি
entrepreneurs ভযাট আদায় ক সব)
No VDS as per 3rd schedule if service provided under S. code S012.14
2 Gm 012. 14 B›Uv‡bU ms¯’v 5% 5% TDS Exempted, if service is ITES as per 6th schedule Part 1 Para 21
Internet Service = 10% TDS 90 R-4
No VDS as per 3rd Schedule.
3 Gm 057.00 we`¨yr weZiYKvix 5% 5%
TDS 6%, WH Authority BPDB or semilar organzation 114
No VDS as per 3rd schedule.
4 Gm 080.00 ivBW †kqvwis 5% 5%
TDS 5% 90 R-4
5 Collection of Tax from travel agent 0.30% 95
6 Deduction from Commission of Letter of Credit (LC) 5% 96
7 Local Letter of Credit 3%, 1%, 2% 97
8 Deduction of tax from export proceeds of goods Bank deduct tax @ 0.50% of total export proceed 123
9 Deduction of tax at source from export cash subsidy 10% 112
10 TDS on Interest on Savings Deposit/Fixed Deposit etc. Trust, AO, Company=20%, PEI, ICAB, ICMAB, SCB=10%; Other 10% 102
Example: Say, Bill amount Tk 50,000 + Commission Tk 6,000= Gross Bill Tk 56,000 ***NB: See Annexure A & B for details head wise TDS Rate U/S 89 (R3) & 90 (R4)
Note (1): TDS will be Sec-90 R4(3): (A) TDS On Commission (Tk 6,000X Tax Rate 10%)=Tk 600;
(B) Gross Bill 56,000X Formula 10%X Tax Rate 10%= Tk 560
So, TDS is Tk 600 (Higher of A & B)
If only Gross Bill submitted Tk 56,000 (No commission said in bill) TDS will be Sec-90 R4(3): Goss bill Tk56000X Tax Rate2% =TDS Tk 1,120
Note (2): TDS will be Sec-90 R4(4): (A) TDS On Commission (Tk 6,000X Tax Rate 10%)=Tk 600;
Media buying agency Service (B) Gross Bill 56,000X Formula 2.5%X Tax Rate 10%= Tk 140
So, TDS is Tk 600 (Higher of A & B)
If only Gross Bill submitted Tk 56,000 (No commission said in bill) TDS will be Sec-90 R4(4): Goss bill Tk56000X Tax Rate 0.65% =TDS Tk 364
Note (3): TDS Sec-90 R4(12): (A) TDS on commission 6,000X 10%= Tk 600, (B) GB 56000X Formula 5% X Tax Rate 10%=280 So, TDS Tk600 Higher; If only gross bill Tk 56000X5%

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