পরররশষ্ট ৯
Major sources of income subject to deduction or collection of
tax, advance payment of tax and presumptive tax:
Rates applicable for Financial Year 2020-21
Sl
No
Heads Withholding
authority
Rate
1 Salaries
(Section50)
Any person
responsible
or making
such
payment
deduction at
the average
rate
Salaries
(Government)
[Sub-section (1A) of
section 50]
Drawing and
Disbursing
Officer
(DDO)
deduction at
the average
rate
2 Discount on the real
value of
Bangladesh Bank Bills
(Section 50A)
Any person
responsible
for making
such
payment
maximum rate
3 Interest or profit on
securities
(Section 51)
Any person
responsible
for issuing a
security of
the
Government
, or security
approved by
5%
131
Sl
No
Heads Withholding
authority
Rate
the
Government
or
Bangladesh
Securities
and
Exchange
Commission
4 (a) Execution of contract,
other than a contract for
providing or rendering a
service mentioned in any
other section of Chapter
VII.
(b) Supply of goods;
(c)Manufacture, process
or conversion;
(d) Printing, packaging
or binding
(Section 52 & Rule16)
Specified
person as
mentioned in
section 52
As prescribed
in Rule 16.
পতরতশষ্ট 10 দ্রষ্টব্য
5 Royalties, franchise, fee
for issuing license, brand
name, patent, invention,
formula, process, method,
design, pattern, knowhow,
copyright,
trademark, trade name,
literary or musical or
Specified
person as
mentioned in
section 52
পতরতশষ্ট 11 দ্রষ্টব্য
132
Sl
No
Heads Withholding
authority
Rate
artistic composition,
survey, study, forecast,
estimate, customer list or
any other intangibles.
(Section 52A)
6 (1) Advisory or
consultancy service
(2) Professional service,
Technical services fee,
Technical assistance fee.
(excluding professional
services by doctors)
(Section 52AA)
Specified
person as
mentioned in
section 52
পতরতশষ্ট 12 দ্রষ্টব্য
(2) Professional service
(by doctors)
(Section 52AA)
Specified
person as
mentioned in
section 52
পতরতশষ্ট 12 দ্রষ্টব্য
7 C&F agency
commission
(Section 52AAA)
Commission
er of
Customs
10%
8 Manufacturer of nonmechanical
cigarette
(Bidi)
(Section 52B)
Any
person
responsib
le for
selling
banderols
to a
10% of the
value of the
banderols
133
Sl
No
Heads Withholding
authority
Rate
manufact
urer of
cigarette
9 Compensation against
acquisition of property
(Section 52C)
Any person
responsible
for payment
of such
compensati
on
(a) 6% of the
amount of
such
compensation
against the
immovable
property
situated within
a city
corporation,
paurashava or
cantonment
board
(b)3% of the
amount of
such
compensation
against the
immovable
property
situated
outside the
jurisdiction of
a city
corporation,
paurashava or
134
Sl
No
Heads Withholding
authority
Rate
cantonment
board
10 Interest on saving
instruments
(Section 52D)
Any person
responsible
for making
such
payment
10%
(No
witholding tax
on interest on
pensioners
savings
certificate if
cumulative
investment in
such
certificate at
the end of the
income year
does not
exceed tk. 5
lakh)
11 Payment to a beneficiary
of Workers’ Participation
Fund
(Section 52DD)
Any
person
responsib
le for
making
payment
from
such
fund to a
beneficia
ry
5%
12 Brick Any person Tk.45,000 for
135
Sl
No
Heads Withholding
authority
Rate
Manufacturer
(Section 52F)
responsible
for issuing
any
permission
or renewal
of
permission
for
manufacture
of bricks
one section
brickfield,
Tk.70,000 for
one and half
section
brickfield,
Tk.90,000 for
two section
brick field,
Tk.1,50,000
for
automatic
brick field
13 Commission of letter of
credit
(Section 52I)
Any person
responsible
for opening
letter of
credit
5%
14 Travel agent
(Section 52JJ)
Any person
responsible
for paying
commission,
discount or
any benefit
for selling
air tickets or
cargo
carriage
পতরতশষ্ট ১৩ দ্রষ্টব্য
15 Renewal of trade license City Tk.3000 for
136
Sl
No
Heads Withholding
authority
Rate
by City Corporation or
Paurashava
(Section 52K)
Corporation
or
Paurashava
Dhaka North
City
Corporation,
Dhaka South
City
Corporation &
Chittagong
City
Corporation;
Tk.2000 for
anyother city
corporation;
Tk.1000 for
any
paurashava of
any district
headquarters;
Tk.500 for
any other
area.
16 Freight forward agency
commission
(Section 52M)
Any person
responsible
for making
such
payment
15%
17 Rental power
(Section 52N)
Bangladesh
Power
6%
137
Sl
No
Heads Withholding
authority
Rate
Development
Board during
payment to
any power
generation
company
against
power
purchase
18 Foreign technician
serving in diamond
cutting
(Section 52O)
Employer 5%
19 Services from
convention hall,
conference centre etc.
(Section 52P)
Specified
person as
mentioned in
section 52
5%
20 Any income in
connection with any
service provided to any
foreign person by a
resident person
(Section 52Q)
Paying or
crediting
authority
(Banks or
Financial
institutions)
10%
21 International gateway
service in respect of
phone call.
(Section 52R)
(1)The
respective
bank, in the
case of the
amount
credited to
the account
(1)1.5% of
total revenue
received by
IGW services
operator.
138
Sl
No
Heads Withholding
authority
Rate
of an
Internationa
l
Gateway(IG
W) Services
operator;
(2) IGW
services
operator, in
the case of
the amount
paid or
credited to
the account
of (ICX),
Access
Network
Services
(ANS),
Bangladesh
Telecommun
ication
Regulatory
Commission
(BTRC) or
others
(2A) In
(2) 7.5% of
revenue paid
or credited to
ICX,ANS and
others
(2A) 7.5% on
the whole
amount so
paid or
credited at the
time of
payment or
credit
139
Sl
No
Heads Withholding
authority
Rate
respect of
outgoing
international
calls, the
provider of
Interconnecti
on Exchange
(ICX)
services or
Access
Network
Services
(ANS)
22 Payment in excess of
premium paid on life
insurance policy
(Section 52T)
Any person
responsible
for paying to
a resident,
any sum in
excess of
premium
paid for any
life
insurance
policy
maintained
with any life
insurance
company
5%
23 Payment on account of
purchase through local
Respective
Bank or
3% on the
amount paid or
140
Sl
No
Heads Withholding
authority
Rate
L/C
(Section 52U)
Financial
Institutions
credited not
being in the
nature of
Disributor
Financing
1% on the
amount paid or
credited in
case of
Distributor
Financing
Agreement
Tax shall be
deducted at the
rate of two
percent (2%)
in cases of
local letter of
credit (L/C)
and any other
financing
agreement
opened or
made for the
purchase or
procurement
of rice, wheat,
potato, onion,
141
Sl
No
Heads Withholding
authority
Rate
garlic, peas,
chickpeas,
lentils, ginger,
turmeric, dried
chilies, pulses,
maize, coarse
flour, flour,
salt, edible oil,
sugar, black
pepper,
cinnamon,
cardamom,
clove, date,
cassia leaf,
computer or
computer
accessories,
jute, cotton,
yarn and all
kinds of fruits.
24 Payment of fees,
revenue sharing etc. by
cellular mobile phone
operator
(Section 52V)
The
principal
officer of a
cellular
mobile
phone
operator
company
responsible
for making
10%
142
Sl
No
Heads Withholding
authority
Rate
such
payment
25 Import
(Section 53 & Rule 17A)
Commission
er of
Customs.
(a) 5%
(general rate)
(b) 2% on
certain
imported
goods
(c)Tk.500 per
ton in case of
import of
certain items
26 House property
(Section 53A)
Specified
person as
mentioned in
section 52
5% of the
gross rent
27 Shipping business of a
resident
(Section 53AA)
Commission
er of
Customs or
any other
authority
duly
authorized
5% of total
freight
received or
receivable in
or out of
Bangladesh
3% of total
freight
received or
receivable
from services
rendered
between two
143
Sl
No
Heads Withholding
authority
Rate
or more
foreign
countries
28 Export of manpower
(Section 53B &
Rule17C)
The Director
General,
Bureau of
Manpower,
Employment
and Training
10%
29 Export of knit wear and
woven garments, terry
towel, carton and
accessories of garments
industry, jute goods,
frozen food, vegetables,
leather goods ,packed
food
(Section 53BB)
Bank
1% of the
total export
proceeds of all
goods
30 Member of Stock
Exchanges
(Section 53BBB)
The Chief
Executive
Officer of
Stock
Exchange
(1) 0.05% on
the value of
shares and
mutual funds
transacted
(2) 10% on the
commission
received or
receivable for
144
Sl
No
Heads Withholding
authority
Rate
the transaction
of securities
other than
shares and
mutual funds
31 Export of any goods
except the goods
mentioned in section
53BB
(Section 53BBBB)
Bank. Zero point five
percent (0.5)%
of the total
export
proceeds of all
goods except
the goods
mentioned in
section-53BB
32 Goods or property sold
by public auction
(Section 53C &Rule
17D)
Any person
making such
sale
5% of sale
price.
33 Courier business of a
non-resident
(Section 53CCC)
Any
company
working as
local agent of
a non
resident
courier
company
15% on the
amount of
service charge
34 Payment to actors,
actresses, producers, etc
(Section 53D)
The person
responsible
for making
(a)10% on the
payment in
case of
145
Sl
No
Heads Withholding
authority
Rate
payment purchase of
film, drama,
any kind of
television or
radio program
(b)10% on
the payment
to
actor/actress
(If the total
payment
Exceed
Tk.10,000)
35 Export cash subsidy
(Section 53DDD)
Any person
responsible
for payment
10%
36
Commission, discount or
fees
[Section 53E(1) and (2)]
Any
company
্ক্তরক্তশষ্ট ১৪ দ্রষ্টব্য
Commission, discount or
fees
[Section 53E(3)]
Any
company
other than oil
marketing
company
্ক্তরক্তশষ্ট ১৪ দ্রষ্টব্য
37 Commission or
remuneration paid to
agent of foreign buyer
(Section53EE)
Bank 10%
38 Interest or share of
profit on saving
Any person
responsible
10% if there is
TIN;
146
Sl
No
Heads Withholding
authority
Rate
deposits and fixed
deposits etc.
[Section 53F(1)]
for making
such
payment
15% if there is
no TIN (not
applicable if
the balance
does not
exceed tk. 1
lakh at any
time in the
year in case of
saving deposit)
(not applicable
on the amount
of interest or
share of profit
arising out of
any deposit
pension
scheme
sponsored by
the
Government or
by a bank with
prior approval
of the
Government)
Interest or share of
profit on any saving
deposits or fixed
deposits or any term
deposit by or in the
Any person
responsible
for making
such
payment
5%
পতরতশষ্ট ১৫ দ্রষ্টব্য
147
Sl
No
Heads Withholding
authority
Rate
name of a fund
[Section 53F(2)]
39 Real estate or land
development business
(Section 53FF)
Any person
responsible
for
registering
any
document
for transfer
of any land
or building
or apartment
Building বা
apartment এর
বেদে: পতরতশষ্ট ১৬
দ্রষ্টব্য
Land এর বেদে:
(i) (i)5% for
Dhaka,
Gazipur,
Narayanganj,
Munshigang,
Manikganj,
Narsingdi &
Chittagong
district;
(ii) (ii) 3% for any
other district
40 Insurance commission
(Section 53G)
Any person
responsible
for paying
such
commission
to a resident
5%
41 Fees of survey or so for
general insurance
company
(Section 53GG)
Any
person
responsib
le for
10%
148
Sl
No
Heads Withholding
authority
Rate
paying
such fees
to
resident
42 Transfer of property
(Section 53H)
Any person
responsible
for
registering
any
document
As mentioned
in section
53H.
43 Collection of Tax from
lease of property
(Section 53HH)
Any
registering
officer
responsible
for
registering
any
document
in relation
to any lease
granted by
Rajuk,
CDA,
RDA,
KDA &
NHA or
any other
person
being an
individual,
4%
149
Sl
No
Heads Withholding
authority
Rate
a firm, an
association
of persons,
a Hindu
undivided
family, a
company
or any
artificial
juridical
person
44 Interest on deposit of post
office
Saving bank account
(Section 53I)
Any
person
responsib
le for
making
such
payment
10%
45 Rental value of vacant
land or plant or
machinery
(Section 53J)
The
Governm
ent or
any
authority,
corporati
on or
body
including
its units,
or any
NGO,
5% of the rent
150
Sl
No
Heads Withholding
authority
Rate
any
universit
y or
medical
college,
dental
college,
engineeri
ng
college
responsib
le for
making
such
payment
46 Advertisement of
newspaper or magazine
or private television
channel or private radio
station or any web site or
any person on account
of advertisement or
purchasing airtime of
private television
channel or radio station
or such website.
(Section 53K)
The
Government
or any other
authority,
corporation
or body,
including its
units or any
company or
any banking
company or
any
insurance
company or
any
4%
151
Sl
No
Heads Withholding
authority
Rate
cooperative
bank or any
NGO or any
university or
medical
college or
dental
college or
engineering
college
responsible
for making
such
payment
47 Transfer of shares by the
sponsor shareholders of
accompany listed with
stock exchange
(Section 53M)
Securities &
Exchange
Commission
or Stock
Exchange
5%
48 Transfer of shares of any
Stock Exchange
(Section 53N)
The principal
officer of a
Stock
Exchange
15% (on gain)
49 Any sum paid by real
estate developer to land
owner
(Section 53P)
any person
engaged in
real estate or
land
development
15%
152
Sl
No
Heads Withholding
authority
Rate
business
50 Dividends
(Section 54)
The principal
officer of a
company
Resident/nonresident
Bangladeshi
company --
20%
Resident/nonresident
Bangladeshi
person other
than company
-If TIN, 10%
-If No TIN,
15%
51 Income from lottery
(Section 55)
Any person
responsible
for making
such
payment
20%
52 Income of non-residents
(Section 56):
(1) Advisory or
consultancy service
(2) Pre-shipment
inspection service
Specified
person as
mentioned in
section 52 or
any other
person
responsible
for making
As prescribed
in section 56
(পতরতশষ্ট ১৭ দ্রষ্টব্য)
153
Sl
No
Heads Withholding
authority
Rate
(3) Professional service,
technical services,
technical know-how or
technical assistance
(4) Architecture, interior
design or landscape
design, fashion design or
process design
(5) Certification, rating
etc.
(6) Charge or rent for
satellite, airtime or
frequency, rent for
channel broadcast
(7) Legal service
(8) Management service
including event
management
(9) Commission
(10) Royalty, license fee
or payments related to
intangibles
(11) Interest
(12) Advertisement
broadcasting
(13)Advertisement
payment to a
Major sources of income subject to deduction or collection of
tax, advance payment of tax and presumptive tax:
Rates applicable for Financial Year 2020-21
Sl
No
Heads Withholding
authority
Rate
1 Salaries
(Section50)
Any person
responsible
or making
such
payment
deduction at
the average
rate
Salaries
(Government)
[Sub-section (1A) of
section 50]
Drawing and
Disbursing
Officer
(DDO)
deduction at
the average
rate
2 Discount on the real
value of
Bangladesh Bank Bills
(Section 50A)
Any person
responsible
for making
such
payment
maximum rate
3 Interest or profit on
securities
(Section 51)
Any person
responsible
for issuing a
security of
the
Government
, or security
approved by
5%
131
Sl
No
Heads Withholding
authority
Rate
the
Government
or
Bangladesh
Securities
and
Exchange
Commission
4 (a) Execution of contract,
other than a contract for
providing or rendering a
service mentioned in any
other section of Chapter
VII.
(b) Supply of goods;
(c)Manufacture, process
or conversion;
(d) Printing, packaging
or binding
(Section 52 & Rule16)
Specified
person as
mentioned in
section 52
As prescribed
in Rule 16.
পতরতশষ্ট 10 দ্রষ্টব্য
5 Royalties, franchise, fee
for issuing license, brand
name, patent, invention,
formula, process, method,
design, pattern, knowhow,
copyright,
trademark, trade name,
literary or musical or
Specified
person as
mentioned in
section 52
পতরতশষ্ট 11 দ্রষ্টব্য
132
Sl
No
Heads Withholding
authority
Rate
artistic composition,
survey, study, forecast,
estimate, customer list or
any other intangibles.
(Section 52A)
6 (1) Advisory or
consultancy service
(2) Professional service,
Technical services fee,
Technical assistance fee.
(excluding professional
services by doctors)
(Section 52AA)
Specified
person as
mentioned in
section 52
পতরতশষ্ট 12 দ্রষ্টব্য
(2) Professional service
(by doctors)
(Section 52AA)
Specified
person as
mentioned in
section 52
পতরতশষ্ট 12 দ্রষ্টব্য
7 C&F agency
commission
(Section 52AAA)
Commission
er of
Customs
10%
8 Manufacturer of nonmechanical
cigarette
(Bidi)
(Section 52B)
Any
person
responsib
le for
selling
banderols
to a
10% of the
value of the
banderols
133
Sl
No
Heads Withholding
authority
Rate
manufact
urer of
cigarette
9 Compensation against
acquisition of property
(Section 52C)
Any person
responsible
for payment
of such
compensati
on
(a) 6% of the
amount of
such
compensation
against the
immovable
property
situated within
a city
corporation,
paurashava or
cantonment
board
(b)3% of the
amount of
such
compensation
against the
immovable
property
situated
outside the
jurisdiction of
a city
corporation,
paurashava or
134
Sl
No
Heads Withholding
authority
Rate
cantonment
board
10 Interest on saving
instruments
(Section 52D)
Any person
responsible
for making
such
payment
10%
(No
witholding tax
on interest on
pensioners
savings
certificate if
cumulative
investment in
such
certificate at
the end of the
income year
does not
exceed tk. 5
lakh)
11 Payment to a beneficiary
of Workers’ Participation
Fund
(Section 52DD)
Any
person
responsib
le for
making
payment
from
such
fund to a
beneficia
ry
5%
12 Brick Any person Tk.45,000 for
135
Sl
No
Heads Withholding
authority
Rate
Manufacturer
(Section 52F)
responsible
for issuing
any
permission
or renewal
of
permission
for
manufacture
of bricks
one section
brickfield,
Tk.70,000 for
one and half
section
brickfield,
Tk.90,000 for
two section
brick field,
Tk.1,50,000
for
automatic
brick field
13 Commission of letter of
credit
(Section 52I)
Any person
responsible
for opening
letter of
credit
5%
14 Travel agent
(Section 52JJ)
Any person
responsible
for paying
commission,
discount or
any benefit
for selling
air tickets or
cargo
carriage
পতরতশষ্ট ১৩ দ্রষ্টব্য
15 Renewal of trade license City Tk.3000 for
136
Sl
No
Heads Withholding
authority
Rate
by City Corporation or
Paurashava
(Section 52K)
Corporation
or
Paurashava
Dhaka North
City
Corporation,
Dhaka South
City
Corporation &
Chittagong
City
Corporation;
Tk.2000 for
anyother city
corporation;
Tk.1000 for
any
paurashava of
any district
headquarters;
Tk.500 for
any other
area.
16 Freight forward agency
commission
(Section 52M)
Any person
responsible
for making
such
payment
15%
17 Rental power
(Section 52N)
Bangladesh
Power
6%
137
Sl
No
Heads Withholding
authority
Rate
Development
Board during
payment to
any power
generation
company
against
power
purchase
18 Foreign technician
serving in diamond
cutting
(Section 52O)
Employer 5%
19 Services from
convention hall,
conference centre etc.
(Section 52P)
Specified
person as
mentioned in
section 52
5%
20 Any income in
connection with any
service provided to any
foreign person by a
resident person
(Section 52Q)
Paying or
crediting
authority
(Banks or
Financial
institutions)
10%
21 International gateway
service in respect of
phone call.
(Section 52R)
(1)The
respective
bank, in the
case of the
amount
credited to
the account
(1)1.5% of
total revenue
received by
IGW services
operator.
138
Sl
No
Heads Withholding
authority
Rate
of an
Internationa
l
Gateway(IG
W) Services
operator;
(2) IGW
services
operator, in
the case of
the amount
paid or
credited to
the account
of (ICX),
Access
Network
Services
(ANS),
Bangladesh
Telecommun
ication
Regulatory
Commission
(BTRC) or
others
(2A) In
(2) 7.5% of
revenue paid
or credited to
ICX,ANS and
others
(2A) 7.5% on
the whole
amount so
paid or
credited at the
time of
payment or
credit
139
Sl
No
Heads Withholding
authority
Rate
respect of
outgoing
international
calls, the
provider of
Interconnecti
on Exchange
(ICX)
services or
Access
Network
Services
(ANS)
22 Payment in excess of
premium paid on life
insurance policy
(Section 52T)
Any person
responsible
for paying to
a resident,
any sum in
excess of
premium
paid for any
life
insurance
policy
maintained
with any life
insurance
company
5%
23 Payment on account of
purchase through local
Respective
Bank or
3% on the
amount paid or
140
Sl
No
Heads Withholding
authority
Rate
L/C
(Section 52U)
Financial
Institutions
credited not
being in the
nature of
Disributor
Financing
1% on the
amount paid or
credited in
case of
Distributor
Financing
Agreement
Tax shall be
deducted at the
rate of two
percent (2%)
in cases of
local letter of
credit (L/C)
and any other
financing
agreement
opened or
made for the
purchase or
procurement
of rice, wheat,
potato, onion,
141
Sl
No
Heads Withholding
authority
Rate
garlic, peas,
chickpeas,
lentils, ginger,
turmeric, dried
chilies, pulses,
maize, coarse
flour, flour,
salt, edible oil,
sugar, black
pepper,
cinnamon,
cardamom,
clove, date,
cassia leaf,
computer or
computer
accessories,
jute, cotton,
yarn and all
kinds of fruits.
24 Payment of fees,
revenue sharing etc. by
cellular mobile phone
operator
(Section 52V)
The
principal
officer of a
cellular
mobile
phone
operator
company
responsible
for making
10%
142
Sl
No
Heads Withholding
authority
Rate
such
payment
25 Import
(Section 53 & Rule 17A)
Commission
er of
Customs.
(a) 5%
(general rate)
(b) 2% on
certain
imported
goods
(c)Tk.500 per
ton in case of
import of
certain items
26 House property
(Section 53A)
Specified
person as
mentioned in
section 52
5% of the
gross rent
27 Shipping business of a
resident
(Section 53AA)
Commission
er of
Customs or
any other
authority
duly
authorized
5% of total
freight
received or
receivable in
or out of
Bangladesh
3% of total
freight
received or
receivable
from services
rendered
between two
143
Sl
No
Heads Withholding
authority
Rate
or more
foreign
countries
28 Export of manpower
(Section 53B &
Rule17C)
The Director
General,
Bureau of
Manpower,
Employment
and Training
10%
29 Export of knit wear and
woven garments, terry
towel, carton and
accessories of garments
industry, jute goods,
frozen food, vegetables,
leather goods ,packed
food
(Section 53BB)
Bank
1% of the
total export
proceeds of all
goods
30 Member of Stock
Exchanges
(Section 53BBB)
The Chief
Executive
Officer of
Stock
Exchange
(1) 0.05% on
the value of
shares and
mutual funds
transacted
(2) 10% on the
commission
received or
receivable for
144
Sl
No
Heads Withholding
authority
Rate
the transaction
of securities
other than
shares and
mutual funds
31 Export of any goods
except the goods
mentioned in section
53BB
(Section 53BBBB)
Bank. Zero point five
percent (0.5)%
of the total
export
proceeds of all
goods except
the goods
mentioned in
section-53BB
32 Goods or property sold
by public auction
(Section 53C &Rule
17D)
Any person
making such
sale
5% of sale
price.
33 Courier business of a
non-resident
(Section 53CCC)
Any
company
working as
local agent of
a non
resident
courier
company
15% on the
amount of
service charge
34 Payment to actors,
actresses, producers, etc
(Section 53D)
The person
responsible
for making
(a)10% on the
payment in
case of
145
Sl
No
Heads Withholding
authority
Rate
payment purchase of
film, drama,
any kind of
television or
radio program
(b)10% on
the payment
to
actor/actress
(If the total
payment
Exceed
Tk.10,000)
35 Export cash subsidy
(Section 53DDD)
Any person
responsible
for payment
10%
36
Commission, discount or
fees
[Section 53E(1) and (2)]
Any
company
্ক্তরক্তশষ্ট ১৪ দ্রষ্টব্য
Commission, discount or
fees
[Section 53E(3)]
Any
company
other than oil
marketing
company
্ক্তরক্তশষ্ট ১৪ দ্রষ্টব্য
37 Commission or
remuneration paid to
agent of foreign buyer
(Section53EE)
Bank 10%
38 Interest or share of
profit on saving
Any person
responsible
10% if there is
TIN;
146
Sl
No
Heads Withholding
authority
Rate
deposits and fixed
deposits etc.
[Section 53F(1)]
for making
such
payment
15% if there is
no TIN (not
applicable if
the balance
does not
exceed tk. 1
lakh at any
time in the
year in case of
saving deposit)
(not applicable
on the amount
of interest or
share of profit
arising out of
any deposit
pension
scheme
sponsored by
the
Government or
by a bank with
prior approval
of the
Government)
Interest or share of
profit on any saving
deposits or fixed
deposits or any term
deposit by or in the
Any person
responsible
for making
such
payment
5%
পতরতশষ্ট ১৫ দ্রষ্টব্য
147
Sl
No
Heads Withholding
authority
Rate
name of a fund
[Section 53F(2)]
39 Real estate or land
development business
(Section 53FF)
Any person
responsible
for
registering
any
document
for transfer
of any land
or building
or apartment
Building বা
apartment এর
বেদে: পতরতশষ্ট ১৬
দ্রষ্টব্য
Land এর বেদে:
(i) (i)5% for
Dhaka,
Gazipur,
Narayanganj,
Munshigang,
Manikganj,
Narsingdi &
Chittagong
district;
(ii) (ii) 3% for any
other district
40 Insurance commission
(Section 53G)
Any person
responsible
for paying
such
commission
to a resident
5%
41 Fees of survey or so for
general insurance
company
(Section 53GG)
Any
person
responsib
le for
10%
148
Sl
No
Heads Withholding
authority
Rate
paying
such fees
to
resident
42 Transfer of property
(Section 53H)
Any person
responsible
for
registering
any
document
As mentioned
in section
53H.
43 Collection of Tax from
lease of property
(Section 53HH)
Any
registering
officer
responsible
for
registering
any
document
in relation
to any lease
granted by
Rajuk,
CDA,
RDA,
KDA &
NHA or
any other
person
being an
individual,
4%
149
Sl
No
Heads Withholding
authority
Rate
a firm, an
association
of persons,
a Hindu
undivided
family, a
company
or any
artificial
juridical
person
44 Interest on deposit of post
office
Saving bank account
(Section 53I)
Any
person
responsib
le for
making
such
payment
10%
45 Rental value of vacant
land or plant or
machinery
(Section 53J)
The
Governm
ent or
any
authority,
corporati
on or
body
including
its units,
or any
NGO,
5% of the rent
150
Sl
No
Heads Withholding
authority
Rate
any
universit
y or
medical
college,
dental
college,
engineeri
ng
college
responsib
le for
making
such
payment
46 Advertisement of
newspaper or magazine
or private television
channel or private radio
station or any web site or
any person on account
of advertisement or
purchasing airtime of
private television
channel or radio station
or such website.
(Section 53K)
The
Government
or any other
authority,
corporation
or body,
including its
units or any
company or
any banking
company or
any
insurance
company or
any
4%
151
Sl
No
Heads Withholding
authority
Rate
cooperative
bank or any
NGO or any
university or
medical
college or
dental
college or
engineering
college
responsible
for making
such
payment
47 Transfer of shares by the
sponsor shareholders of
accompany listed with
stock exchange
(Section 53M)
Securities &
Exchange
Commission
or Stock
Exchange
5%
48 Transfer of shares of any
Stock Exchange
(Section 53N)
The principal
officer of a
Stock
Exchange
15% (on gain)
49 Any sum paid by real
estate developer to land
owner
(Section 53P)
any person
engaged in
real estate or
land
development
15%
152
Sl
No
Heads Withholding
authority
Rate
business
50 Dividends
(Section 54)
The principal
officer of a
company
Resident/nonresident
Bangladeshi
company --
20%
Resident/nonresident
Bangladeshi
person other
than company
-If TIN, 10%
-If No TIN,
15%
51 Income from lottery
(Section 55)
Any person
responsible
for making
such
payment
20%
52 Income of non-residents
(Section 56):
(1) Advisory or
consultancy service
(2) Pre-shipment
inspection service
Specified
person as
mentioned in
section 52 or
any other
person
responsible
for making
As prescribed
in section 56
(পতরতশষ্ট ১৭ দ্রষ্টব্য)
153
Sl
No
Heads Withholding
authority
Rate
(3) Professional service,
technical services,
technical know-how or
technical assistance
(4) Architecture, interior
design or landscape
design, fashion design or
process design
(5) Certification, rating
etc.
(6) Charge or rent for
satellite, airtime or
frequency, rent for
channel broadcast
(7) Legal service
(8) Management service
including event
management
(9) Commission
(10) Royalty, license fee
or payments related to
intangibles
(11) Interest
(12) Advertisement
broadcasting
(13)Advertisement
payment to a
non-resident
154
Sl
No
Heads Withholding
authority
Rate
making or Digital
marketing
(14) Air transport or
water transport
(15) Contractor or subcontractor
of
manufacturing, process
or conversion, civil
work, construction,
engineering or works of
similar nature
(16) Supplier
(17) Capital gain
(18) Insurance premium
(19)Rental of
machinery, equipment
etc.
(20) Dividend
(21) Artist, singer or
player
(22) Salary or
remuneration
(23) Exploration or
drilling in petroleum
operations
(24) Survey for oil or gas
155
Sl
No
Heads Withholding
authority
Rate
exploration
(25) Any service for
making connectivity
between oil or gas field
and its export point
(26) Any payments
against any services not
mentioned above
(27) Any other payments
under section 56
156
Sl
No
Heads Withholding
authority
Rate
making or Digital
marketing
(14) Air transport or
water transport
(15) Contractor or subcontractor
of
manufacturing, process
or conversion, civil
work, construction,
engineering or works of
similar nature
(16) Supplier
(17) Capital gain
(18) Insurance premium
(19)Rental of
machinery, equipment
etc.
(20) Dividend
(21) Artist, singer or
player
(22) Salary or
remuneration
(23) Exploration or
drilling in petroleum
operations
(24) Survey for oil or gas
155
Sl
No
Heads Withholding
authority
Rate
exploration
(25) Any service for
making connectivity
between oil or gas field
and its export point
(26) Any payments
against any services not
mentioned above
(27) Any other payments
under section 56
156