Budget Changes 25-26 (VAT & SD Rules 2016) 02.06.

2025
Prepared By: Faruqur Rahman Bhuiyan
SL Rules cÖwZ¯’vwcZ/ms‡hvwRZ/wejyß/mwbœ‡ewkZ
(L)ÒAvg`vwb g~j¨Ó A_© Customs Act, 1969 (IV of 1969) Gi section 25 I 25A
wewa-2| msÁv Abyhvqx wbiƒwcZ g~j¨;
1
Dcwewa-1 (L)ÒAvg`vwb g~j¨Ó A_© Kvógm AvBb, 2023 (2023 m‡bi 57bs AvBb) Gi aviv 27
Abyhvqx wbiæwcZ g~j¨;Ó;
(S)Òe‡ÛW Iq¨vinvDmÓ Ges Ò†¯úkvj e‡ÛW Iq¨vinvDmÓ A_© Customs Act, 1969
(IV of 1969) Gi Chapter XI G ewY©Z, h_vµ‡g, bonded warehouse Ges
wewa-2| msÁv special bonded warehouse;
2
Dcwewa-1 (S)Òe‡ÛW Iq¨vinvDmÓ Ges Ò†¯úkvj e‡ÛW Iq¨vinvDmÓ A_© Kvógm AvBb, 2023
(2023 m‡bi 57bs AvBb) Gi †lvok Aa¨vq G ewY©Z, h_vµ‡g, e‡ÛW Iq¨vinvDm I
†¯úkvj e‡ÛW Iq¨vinvDm;Ó;
wewa-2| msÁv (U)Òwej Ae G·‡cvU©Ó A_© Customs Act, 1969 (IV of 1969) Gi section 131
3
Dcwewa-1 Gi Aaxb `vwLjK…Z wej Ae G·‡cvU©;
(1) aviv 14 Gi `dv (Q) Gi weavb Abyqvqx cÖ‡Z¨K wbewÜZ ev ZvwjKvfy³ e¨w³ A_©‰bwZK
Kvh©µg mswkøó D³ avivi `dv (K) nB‡Z (P) †Z wea„Z Z_¨mn wbgœewY©Z Z‡_¨i †Kv‡bviƒc
4 wewa-12|cwiewZ©Z Z_¨ AewnZKiY
cwieZ©b nB‡j Dnv ZvrÿwYKfv‡e D³iæc cwiewZ©Z nBevi 15 (c‡bi) w`‡bi g‡a¨Ó
wefvMxq Kg©KZ©v‡K AewnZ Kwi‡eb, h_v:―

wewa- 18K| AvšÍR©vwZK `ic‡Îi wecix‡Z ‰e‡`wkK gy`«vq cY¨ (L) ¯’vbxqfv‡e msM…nxZ cY¨ ev ‡mevi eY©bv, cwigvY, cwi‡kvwaZ A_©, wej Ae Gw›U« cY¨
5
mieivn ev ‡mev cÖ`vb|- Dcwewa-1 †NvlYv /g~mK PvjvbcÎ, cÖ‡hvR¨ ‡¶‡Î ‡NvwlZ DcKiY-Drcv` mnM BZ¨vw`i weeiY;

(L) AvšÍR©vwZK `ic‡Îi Aaxb ¯’vbxqfv‡e msM…nxZ cY¨ ev ‡mevi eY©bv, cwigvY,
wewa- 18K| AvšÍR©vwZK `ic‡Îi wecix‡Z ‰e‡`wkK gy`«vq cY¨
6 cwi‡kvwaZ A_©, wej Ae Gw›U« cY¨ †NvlYv /g~mK PvjvbcÎ, ‡NvwlZ DcKiY-Drcv` mnM
mieivn ev ‡mev cÖ`vb|- Dcwewa-2
BZ¨vw`i weeiY;

(N) D³ wkí cÖwZôvb KZ©…K mieivnK…Z cY¨ ev ‡mevi wecix‡Z cÖ`Ë DcKiY Ki, AvB‡bi
aviv 46 Ges m¤ú~iK ïé, AvB‡bi aviv 62 I wewa 45 Abyhvqx h_vµ‡g ‡iqvZ I n«vmKvix
mgš^q MÖn‡Yi ‡¶‡Î Av‡e`bc‡Îi mwnZ `dv (L) I (M) ‡Z DwjøwLZ `wjjvw`mn ‰e‡`wkK
wewa-18M| cðv` ms‡hvM wkí cÖwZôv‡bi ‡¶‡Î cY¨ ev ‡mev gy`ªv cÖvwßi mb`cÎ, wbe܇bi Qvqvwjwc, cY¨ ev ‡mev mieivn cÖ`v‡bi wecix‡Z dig Òg~mK
7
mieivn|- `dv (N) 6.3Ó G cÖ`Ë PvjvbcÎ, mieivnK…Z cY¨ ev ‡mevq e¨eüZ DcKiY Avg`vwbi mc‡¶ wej
Ae Gw›U«i cY¨ †NvlYvi g~j Kwc ev DcKi‡Yi mieivnKvix KZ©…K dig Òg~mK 6.3Ó G
cÖ`Ë PvjvbcÎ `L‡j ivwL‡Z nB‡e I Dc¯’vwcZ `wjjcÎvw`i mZ¨Zv wel‡q 3 (wZb) kZ
UvKvi bb-RywWkqvj ÷¨v‡¤ú A½xKvibvgv mswkøó Kwgkbvi eivei `vwLj Kwi‡Z nB‡e; Ges

(1) aviv 32 Gi Dc-aviv (4) Gi Aaxb mieiv‡ni †ÿ‡Î, †Kv‡bv wbewÜZ e¨w³ †Kv‡bv A_©
8 wewa-20| cYwenxb Ki‡hvM¨ mieiv‡ni g~j¨ wba©viY|― erm‡i bgybv wnmv‡e m‡e©v”P 20 (wek) 50 (cÂvk) nvRvi UvKv g~j¨ gv‡bi mieivn cÖ`vb
Kwi‡Z cvwi‡eb|
aviv 32 Gi Dc-aviv (5) Gi D‡Ïk¨ c~iYK‡í †Kv‡bv wbewÜZ ev ZvwjKvfz³ e¨w³‡K cY¨
Drcv`b ev mieiv‡ni c~‡e© dig Òg~mK-4.3Ó G wefvMxq Kg©KZ©vi wbKU GKwU DcKiY-
Drcv` mnM (Input-Output Coefficient) `vwLj Kwi‡Z nB‡e hvnvi GKwU Abywjwc
wefvMxq Kg©KZ©v KZ…©K mycvwikmn 15 (c‡b‡iv) Kvh©w`e‡mi g‡a¨ mswkøó Kwgkbv‡ii wbKU
9 wewa-21| DcKiY-Drcv` mnM †NvlYv|- †cÖiY Kwi‡Z nB‡e| Z‡e, ‡mev cÖ`vbKvix KZ…©K †mev cÖ`v‡bi †ÿ‡Î Ges kZfvM ißvwbgyLx
wkí cÖwZôvb KZ…©K ißvwb‡hvM¨ ev ißvwbK„Z c‡Y¨i †ÿ‡Î GBiæc †NvlYv cÖ`vb Kwi‡Z nB‡e
bv|

wewa-24M| eR¨© (I‡q÷) ev DcRvZ (evB-‡cvWv±) c‡Y¨i mieivn (2) mieivn‡hvM¨ eR¨© ev DcRvZ c‡Y¨i Ki‡hvM¨ g~j¨ wba©vi‡Yi ‡¶‡Î g~j¨ ms‡hvRb Ki
10
I wb®úwËKiY|Ñ I m¤ú~iK ïé (b¨vh¨ evRvi g~j¨ wba©viY) wewagvjv, 2019 Gi wewa 6 cÖ‡hvR¨ nB‡e|
 |―(1) aviv 47 Gi Dc-aviv (2) Gi AvIZvq AvswkK DcKiY K‡ii cwigvY wbiƒc‡Yi j‡ÿ¨ Dc-aviv (3) G DwjøwLZ m~Î cÖ‡qv‡Mi
†¶‡ÎÑ
(K) evsjv‡`‡ki evwn‡i Aew¯’Z †Kv‡bv wbw`©ó ¯’v‡b _vwKqv Avw_©K Kvh©µg cwiPvjbvi gva¨‡g evsjv‡`‡k cÖ`Ë mieivn m~‡Î DwjøwLZ A
A_ev T- Gi g‡a¨ AšÍfy©³ nB‡e bv; Ges
(L) T/A Gi fMœvsk wbgœewY©Z Dcv‡q c~Y© msL¨vq DbœxZ ev AebZ Kiv nB‡eÑ
(A) hw` Dnv 0.90- Gi AwaK nq, c~Y© msL¨v 1 (GK) G DbœxZ Kiv nB‡e;
(Av) hw` Dnv 0.10 A‡c¶v Kg nq, c~Y© msL¨v 0 (k~b¨) G AebZ Kiv nB‡e|
(2) †Kv‡bv Ki †gqv‡` aviv 47 Gi Dc-aviv (3) Gi Aaxb †Kv‡bv e¨w³‡K †h DcKiY Ki †iqvZ cÖ`vb Kiv nq Dnv nB‡e mvgwqK, Ges
cÖ‡Z¨K cwÄKv erm‡ii †k‡l mgš^q mvab Kwi‡Z nB‡e Ges Dnv wbgœewY©Z Dcv‡q wnmve Kwi‡Z nB‡e, h_v:―
(K) D³ cwÄKv erm‡ii AšÍf©y³ 12 (ev‡iv) wU Ki †gqv‡`i cÖ‡Z¨KwU‡Z aviv 47 Gi Dc-aviv (3) Gi Aaxb †h DcKiY Ki †iqvZ cÖ`vb
Kiv nq Dnvi mgy`q A_© †hvM Kwiqv;
(L) aviv 47 Gi Dc-aviv (3) G ewY©Z m~Î Ggbfv‡e cÖ‡qvM Kwi‡Z nB‡e hvnv‡Z ‘I’, ‘A’ Ges ‘T’ Gi msÁvq Ki †gqv‡`i D‡jø¬L cÖvmw½K
11 wewa-26| AvswkK DcKiY Ki †iqvZ MÖnY cwÄKv erm‡ii D‡jø¬L wnmv‡e eySvq;
(M) `dv (K) Gi Aaxb cÖvß A_© nB‡Z `dv (L) Gi Aaxb cÖvß A_© we‡qv‡Mi gva¨‡g mgš^q Kwiqv;
(N) `dv (M) †Z ewY©Z Dcv‡q wnmveK…Z mgš^‡qi cwigvY hw` abvZ¥K nq, Z‡e D³ A‡_©i mgcwigvY GKwU e„w×Kvix mgš^q, cieZ©x
cwÄKv erm‡ii Z…Zxq Ki †gqv‡` A_ev, Kwgkbvi KZ…©K wba©vwiZ Ab¨ ‡Kv‡bv c~e©eZ©x Ki †gqv‡` D³ Ki‡hvM¨ e¨w³i g~j¨ ms‡hvRb Ki
`vwLjc‡Î cÖ`k©b Kwi‡Z nB‡e;
(O) `dv (M) †Z ewY©Z Dcv‡q wnmveK…Z (Calculated) mgš^‡qi cwigvY hw` FYvZ¡K nq, Z‡e D³ e¨w³‡K cieZ©x cwÄKv erm‡ii Z…Zxq
Ki †gqv‡` A_ev Kwgkbvi †hBiƒc hyw³hy³ g‡b Kwi‡eb †mBiƒ‡c Ab¨ ‡Kv‡bv c~e©eZ©x Ki †gqv‡` g~j¨ ms‡hvRb Ki `vwLjc‡Î D³ A‡_©i
mgcwigvY GKwU n«vmKvix mgš^q wnmv‡e cÖ`vb Kiv nB‡e|
(3) ‡Kv‡bv e¨w³i mwnZ m¤úvw`Z †jb‡`‡bi dj¯^iƒc cÖ`Ë †mevi cY AvswkK wd Ges AvswkK gybvdv nIqvi Kvi‡Y †h ‡¶‡Î †Kv‡bv
wbewÜZ e¨w³ †h Avw_©K †mev cÖ`vb K‡ib Zvnv hw` AvswkK Ki‡hvM¨ Ges AvswkK Ae¨vnwZcÖvß nq, Zvnv nB‡j aviv 47 Gi Dc-aviv (3)
G ewY©Z m~‡Îi ‘T’ Ges ‘A’ †Z AšÍfy©³ A_© Ggb nB‡e hvnv‡Z Ki‡hvM¨ mieivn cÖ¯‘‡Z e¨eüZ D³ e¨w³i DcKiYvw`i cÖK…Z Ges h_v_©
(True and accurate) cÖwZdjb N‡U|

(L) mieivn MÖnxZv g~j AR©‡bi Dci DcKiY K‡ii AvswkKgvÎ †iqvZ MÖn‡Yi AwaKvix
wewa-27| mgš^q NUbv cÖev‡ni †ÿ‡Î mieiv‡nvËi mgš^q c×wZ|
12 nB‡j aviv 47 Gi Dc-aviv (3) Gi Aaxb fMœvsk e¨envi Kwiqv †h gv‡m mgš^q `vex Kiv
Dcwewa-3
nBqv‡Q ‡mB gv‡m wbiƒwcZ cv_©‡K¨i cwigv‡Yi GKwU AbycvZ; A_ev

(Av) mieivn MÖnxZv hw` g~j AR©‡bi Dci DcKiY K‡ii ïay AvswkK †iqvZ MÖn‡Yi
wewa-27| mgš^q NUbv cÖev‡ni †ÿ‡Î mieiv‡nvËi mgš^q c×wZ|
13 AwaKvix nb Zvnv nB‡j aviv 47 Gi Dc-aviv (3) Gi Aaxb fMœvsk e¨envi Kwiqv †h gv‡m
Dcwewa-5 Gi `dv (L)
mgš^q `vex Kiv nBqv‡Q ‡mB gv‡m wbiƒwcZ cv_©‡K¨i cwigv‡Yi GKwU AbycvZ; A_ev

wewa 38 G hvnv wKQzB _vKzK bv †Kb, aviv 50 Gi Dc-aviv (1) Gi D‡Ïk¨ c~iYK‡í, D³
avivi Dc-aviv (2) I (3) Gi weavb mv‡c‡ÿ KwZ©Z g~m‡Ki mgcwigvY A_© mswkøó Ki
14 wewa-39| Dr‡m KZ©‡bi ci mieivnKvix KZ©©„K n«vmKvix mgš^q †gqv‡`i mswkøó Ki †gqv` ev cieZx© 6 (Qq) Ki †gqv‡`i `vwLjc‡Î n«vmKvix mgš^q mvab
Kwi‡eb|
(LLL) wbewÜZ e¨w³ g~mK-6.1, g~mK-6.2 I g~mK-6.2.1 Enterprise Resource
15 wewa-40| g~j¨ ms‡hvRb Ki wnmvei¶Y
Planning (ERP) Software System msi¶Y Kwi‡Z cvwi‡e;Õ;
(AvAv) Dr‡m KZ©b‡hvM¨ mieiv‡ni †ÿ‡Î Ki PvjvbvcÎB [***] Ki PvjvbvcÎ I Dr‡m Ki
16 wewa-40| g~j¨ ms‡hvRb Ki wnmvei¶Y| `dv (M) Gi
KZ©‡bi mb`cÎ;

(Av) Dr‡m g~mK KZ©bKvix mËv ev mieivn MÖnxZv wbewÜZ nB‡j mieivn MÖnxZv Dr‡m
KZ©bK…Z ev Av`vqK…Z g~mK cY cwi‡kva mswkøó Ki †gqv‡`i `vwLjc‡Î e„w×Kvix mgš^q
Kwi‡eb| Dr‡m g~mK KZ©bKvix mËv `vwLjcÎ `vwLj Kivi 3 (wZb) Kvh©w`e‡mi g‡a¨ dig
17 wewa-40| g~j¨ ms‡hvRb Ki wnmvei¶Y| `dv (P) Gi
g~mK- 6.6 G wZb cÖ‡¯’ Dr‡m Ki KZ©b mb`cÎ Bm¨y Kwiqv Dnvi g~jKwc mswkøó g~mK
mv‡K©‡j `vwLj Kwi‡eb, GKwU Abywjwc mieivnKvix‡K cÖ`vb Kwi‡eb Ges GKwU Abywjwc 5
(cvuP) ermi ch©šÍ msi¶Y Kwi‡eb|Ó ;

(B) wbewÜZ ev ZvwjKvfz³ bb Ggb mieivn MÖnxZv cY cwi‡kv‡ai 15 (c‡bi) w`‡bi g‡a¨
miKvwi †KvlvMv‡i Rgv cÖ`vbc~e©K Rgv cÖ`v‡bi, ev †ÿÎgZ, wewa 38 Gi Dc-wewa (4) Gi
18 wewa-40| g~j¨ ms‡hvRb Ki wnmvei¶Y| `dv (P) Gi
Aaxb AewnZ nIqvi 3 (wZb) Kvh©w`e‡mi g‡a¨ dig Òg~mK-6.6Ó G mieivnKvixi AbyK~‡j
GKwU Dr‡m Ki KZ©b mb`cÎ Bmy¨ Kwi‡eb;

(BB) wnmve i¶Y Kg©KZ©v KZ©…K wej wb®úwË nq Ggb AwbewÜZ Dr‡m KZ©bKvix mËvi
19 wewa-40| g~j¨ ms‡hvRb Ki wnmvei¶Y| `dv (P) Gi ‡¶‡Î wewa 38 Gi Dc-wewa (4) Gi Aaxb AewnZ nBevi 3 Kvh©w`e‡mi g‡a¨ Òg~mK-6.6Ó
G mb`cÎ Bm¨y Kwi‡eb|Ó;
(E) mieivnKvix AwbewÜZ nB‡j ev wbewÜZ mieivnKvix Òg~mK-6.3Ó PvjvbcÎ Rvwi bv
20 wewa-40| g~j¨ ms‡hvRb Ki wnmvei¶Y| `dv (P) Gi
Kwi‡j Dr‡m KZ©bKvix Òg~mK-6.6Ó G cÖZ¨qbcÎ Rvwi Kwi‡e bv|Ó;
 ‡hB Zvwi‡L cY¨wU ißvwb Kiv nBqv‡Q A_ev ‡Kv‡bv RvnvR, D‡ovRvnvR ev Ab¨‡Kv‡bv hv‡b
ißvwbi j‡¶¨ ‡evSvB Kiv nBqv‡Q D³ ZvwiL nB‡Z 6 (Qq) gv‡mi g‡a¨ wbewÜZ e¨w³‡K
n«vmKvix mgš^q Kwi‡Z nB‡e Ges n«vmKvix mgš^‡qi mg_©‡b wbgœewY©Z `wjjvw` `L‡j
ivwL‡Z nB‡e; h_v:-
(K) DcKiY Avg`vwb I e¨env‡ii Rb¨-
(A) wiwjR AW©vi ev ïé-Ki cwi‡kv‡ai cÖgvYmn cY¨ ‡NvlYvi Kwc;
(Av) Kv÷gm Kg©KZ©v KZ©…K cÖZ¨vwqZ Bbf‡qm I c¨vwKs wj÷ Gi Kwc;
21 wewa-45| ißvwbi †ÿ‡Î m¤ú~iK ïé mgš^q (L) cY¨ ißvwbi Rb¨ -
(A) wej Ae ‡jwWs ev GqviI‡q wej ev UªvK wiwmU (cÖ‡hvR¨ ‡¶‡Î) Gi Kwc;
(Av) G·‡cvU© ‡Rbv‡ij ‡gwb‡d÷ (cÖ‡hvR¨ ‡¶‡Î Gi Kwc;
(B) ‰e‡`wkK gy`ª-cÖZ¨vevmb mb`:
Z‡e, ‡Kv‡bv Kvi‡Y 6 (Qq) gv‡mi g‡a¨ n«vmKvix mgš^q MÖnY Kwi‡Z bv cvwi‡j wefvMxq
Kg©KZ©v KZ©…K Aby‡gv`b mv‡c‡¶ cieZ©x 6 (Qq) gv‡mi g‡a¨ GKB c×wZ‡Z n«vmKvix
mgš^q MÖnY Kwi‡Z cvwi‡eb|Ó;

(4) `vwLjcÎ wej‡¤^ `vwL‡ji Av‡e`b M„nxZ nB‡j Ges Kwgkbvi KZ©„K wba©vwiZ mg‡qi
g‡a¨ Zvnv `vwLj Aby‡gv`b Kiv nB‡j wbewÜZ ev ZvwjKvfz³ e¨w³‡K aviv 85 Gi Dc-aviv
22 wewa-48| wej‡¤^ `vwLjcÎ †c‡ki c×wZ
(1) Gi `dv (P) Gi Aaxb Rwigvbv cÖ`vb Kwi‡Z nB‡e bv; Z‡e Zvnv‡K aviv 127 Gi
Aaxb my` cwi‡kva Kwi‡Z nB‡e|
(2) wbjv‡g weµq I weµqjä A‡_©i wewj e‡›`‡Ri ‡¶‡Î AvB‡bi aviv 100 Ges Kv÷gm
wewa-90| †Kv‡bv †Ljvwc Ki`vZvi †µvwK ¯’vei m¤úwË ev RãK…Z
23 AvBb, 2023 (2023 m‡bi 57 bs AvBb) Gi aviv 237 G ewY©Z c×wZ AbymiY Kwi‡Z
A¯’vei m¤úwË weµq c×wZ
nB‡e|Ó;

(1) ‡evW© gnvcwiPvjK, Kv÷gm, G·vBR I f¨vU ‡U«wbs GKv‡Wwg wewa 110 G ewY©Z
‡hvM¨Zvm¤úbœ e¨w³M‡Yi wbKU nB‡Z dig Òg~mK-18.1Ó G g~mK civgk©K jvB‡m‡Ýi
24 wewa-109| g~mK civgk©K jvB‡mÝ cÖ`vb c×wZ
Av‡e`b MÖnY Kwievi j‡¶¨ cÖwZ ermi RyjvB gv‡m GKwU evsjv I GKwU Bs‡iwR ‰`wbK
cwÎKv Ges wbR¯^ I‡qemvB‡U weÁwß cÖKvk Kwi‡e|

(2) ‡hvM¨ cÖv_©xMY cÖwZ ermi RyjvB-wW‡m¤^i ‡gqv‡` wewa 111 G ewY©Z `wjjvw`mn 5 (cvuP)
25 wewa-109| g~mK civgk©K jvB‡mÝ cÖ`vb c×wZ 1 (GK) nvRvi UvKv wdmn gnvcwiPvjK, Kv÷gm, G·vBR I f¨vU ‡U«wbs GKv‡Wwg eivei
Av‡e`b Kwi‡Z cvwi‡eb|

(4) gnvcwiPvjK cÖvß Av‡e`‡bi wfwˇZ myweavRbK mg‡q Av‡e`b `vwL‡ji mgq †kl
26 wewa-109| g~mK civgk©K jvB‡mÝ cÖ`vb c×wZ nIqvi 120 (GKkZ wek) w`‡bi g‡a¨ GZ`&‌mswkøó wewagvjvq ewY©Z wm‡jevm Abyhvqx wjwLZ
cix¶v MÖnY Kwi‡eb Ges ‡gŠwLK cix¶vi mgq `vwLjK…Z `wjjvw`i mZ¨Zv wbwðZ Kwi‡eb|

(6) gnvcwiPvjK djvdj cÖKv‡ki 45 (cuqZvwjøk) w`‡bi g‡a¨ g~mK wbewÜZ DËxY©
27 wewa-109| g~mK civgk©K jvB‡mÝ cÖ`vb c×wZ cÖv_©xMY‡K h_vh_ wbivcËv ‰ewkó¨ msewjZ dig Òg~mK-18.1KÓ G g~mK civgk©K jvB‡mÝ
cÖ`vb Kwi‡eb|
Customs Act, 1969 (Act No. IV of 1969) Gi Section 19 Gi sub-section
(1) Kvógm AvBb, 2023 (2023 m‡bi 57bs AvBb) Gi aviv 25 Gi Dc-aviv (1) Ges
AvB‡bi aviv 126 Gi Dc-aviv (1) Gi AvIZvq miKvi KZ©…K, mgq mgq, RvixK…Z
Ae¨vnwZ ev ‡iqvZx myweav msµvšÍ Kv÷gm I g~j¨ ms‡hvRb Ki cÖÁvc‡bi AvIZvfy³
Ae¨vnwZcÖvß mywbw`©ó GBPGm ‡KvW Gi g~jabx hš¿cvwZ I hš¿vsk evsjv‡`‡k Drcv`‡bi
28 wewa-118M| ¯’vbxq ch©v‡q g~jabx hš¿cvwZ I hš¿vsk Drcv`‡b myweav ‡¶‡Î Dnvi cÖ¯‘ZKviK ev Drcv`K, wbgœewY©Z kZ©mv‡c‡¶ g~j¨ ms‡hvRb Ki cwi‡kva
e¨wZ‡i‡K mieivn Kwi‡Z cvwi‡eb, h_v:
(K) AvBb Abyhvqx wbewÜZ nB‡Z nB‡e;
(L) wbqwgZ g~j¨ ms‡hvRb Ki `vwLjcÎ ‡ck Kwi‡Z nB‡e|

Mushak Form
Mushak 2.1 Section C cÖwZ¯’vwcZ
Mushak 4.1 wej Ae Gw›U« b¤^i Gi cwie‡Z© cY¨ †NvlYv b¤^i
Mushak 4.3 µwgK bs-2 G ÒcY¨ g~j¨ evÓ wejyß n‡e
Mushak 4.3 µwgK bs-3 G wej Ae Gw›U« Gi cwie‡Z© cY¨ †NvlYv
µwgK bs-5 ms‡hvRb- Avg`vwbK…Z DcKi‡Yi ‡¶‡Î Kv÷gm AvBb, 2023 (2023 m‡bi
Mushak 4.3 57 bs AvBb) Gi aviv 27 G ewY©Z Kv÷gm g~j¨ (Assessable Value) DcKi‡Yi
µqg~j¨ wn‡m‡e we‡ewPZ nB‡e|Ó;
Mushak 6.1 wej Ae Gw›U« b¤^i Gi cwie‡Z© cY¨ †NvlYv b¤^i
Mushak 6.1 µwgK bs-3 wej Ae Gw›U« Gi cwie‡Z© cY¨ †NvlYv
Mushak 6.2.1 wej Ae Gw›U«i Gi cwie‡Z© cY¨ †NvlYvi
Mushak 7.1 wej Ae Gw›U« I wej Ae G·‡cvU© Gi cwie‡Z© cY¨ †NvlYv
Mushak 9.1 Part 2 Serial No 2a
Mushak 9.1 Sub-Form (For Note-30)
Mushak 9.1 -
Mushak 9.1 -
Mushak 10.1 wej Ae Gw›U« Gi cwie‡Z© cY¨ †NvlYv

Prepared By: Faruqur Rahman Bhuiyan