আয়কর পররপত্র -...
TRANSCRIPT
-
-/-20
7-8
-
2017-2018
,
1
1 2017-2018
( ) ( )
1
()
3
() 4
5
3 2
( ) mutual fund alternative investment
fund
: (26)
7
() , income
year: (35)
7
()
: (62A)
8
19
( ) - spouse
: (28)
9
() (revised return) -
(amended return)
:
(31)
12
-
ii
, 1984 30
( ) employee -
:
(aaaa)
13
()
-
(k)
15
() 12-
: (o)
15
52 16
16
52AA 20
52R
24
,
53E
25
Digital marketing
:
56
26
73A
26
75 28
, ,
79
28
80 29
82BB
30
82C 46
7 93 46
-
iii
94 52
Demurrage charge, handling
charge :
102
52
120 53
124AA 55
: 133A
56
-
152I
56
- 159
57
173
57
| , ,
178A
58
| ,
178B
58
| 12- 184A
58
THE THIRD
SCHEDULE
61
30 THE SIXTH SCHEDULE
PART A
( )
33
62
() 53 54, 55, 56, 57
58
63
-
iv
( ) 64
() 65
() 66
()
66
() -
66
() , , 195-/5, ,
2015
,
() ,
: 16
68
() 17A
69
1: , 2017 52 - 71
2: , , 20- //, :
2017 ( , , 195-/5,
, 2015 )
77
, , -//, :
2017 (
)
78
, , -//, :
2017 (
)
79
-
v
, , -//, :
2017 (
Royalty, Technical know-how Technical
assistance )
81
6: , , - //, :
2017 {
(technician) }
83
7: , , -//, :
2017 (
)
85
, , 255- //, :
2017 (
)
87
9: - / /, :
2017 (
)
88
- / /, :
2017 ( ,
)
89
93(1) 116
/ 117
Major sources of income subject to
deduction or collection of tax, advance payment of tax
and presumptive tax:Applicable for Financial Year
2017-18
125
Rate of deduction under section 52 140
Rate of deduction under section 52A 141
16: Rate of deduction from the payment of
certain services under section 52AA
142
-
vi
Rate of deduction under section 52JJ 144
Rate of deduction under section 53E 145
Rate of deduction under section 53F (2) 146
Rate of deduction under section 53FF 147
Rate of deduction from income of non-
residents under section 56
149
Rate of advanced tax under section 68B 151
Tax Payment Codes 153
-
1
,
www.nbr.gov.bd
- 08.01.0000.030.03.018.17.365
2
17
-/-20
-20 ,
,
, ,
, , ,
,
///
-
() ( )
, -
( ), , , -
:
-
2
() ,,/-
() ,,/- %
() ,,/- %
() ,,/- %
() ,,/- %
() %
, , , ,
, (person with disability)
:
() : ,,/- ;
() : ,,/- ;
() : ,,/-
,/-
:
()
,
,/-
,/-
,/-
-
3
,
(less developed area)
(least developed area)
:
(1)
% , %
%
(2)
%
%
()
:
() , (
) --
%
() , , , ,
--
45%
() ,
--
%
-
4
()
2016-17 201-1
-
( ) :
(1) -
(
)
%
(2) (
)
% :
Publicly traded
company ,
%
Initial Public
Offerings (IPO)
,
%
(3) , ,
( )
-
,
%
.%
%
(4) .%
(5) , , ,
%
(6) % ()
%
, Pre
Initial Public
Offering Placement % ;
-
5
Publicly traded
company
%;
(2)
%
Initial Public
Offerings (IPO)
,
%
- : 1
2
- 2016-17
201-1
() -
()
-
%
() - %
() - %
() - %
() - %
-
6
-
,/-
,/-
, , , ,
2.5% ,
, , , -
2.5% -
2017-18
-:
-
,, - ,,
-
:
() :
- : ,,
: ,
: ,,
: 20,50,000 x %= ,22,500
: ,, + ,50, = ,70,
: 7,000 + ,22,500 = 9,29,500
()
:
9,29,500 x 10% = 92,950
. :
20,50,000 x 2.5% = 51,250
: (92,950 + 51,250) = 1,44,200
-
7
-2:
-
1,12,50,000 -
:
() :
: 1,12,50,000
: 1,12,50,000 x %= 50,62,500
()
. :
1,12,50,000 x 2.5% = 2,81,250
3 2
, 7 , 2
:
() mutual fund alternative investment fund
: (26)
, 2 (26) dividend
, 7
mutual fund alternative investment fund
, 2 (26)
2017-18
() , income year: (35)
, 2 (35) income year
,
parent
-
8
parent
( ) parent
2 (35)
,
,
2017-18
() : (62A)
, Tax Day
,
Tax
Day 15
15 Tax Day 15
3-1
Tax Day :
Tax Day
0 6 2017-18 15 2017
6 2017-18 15 2017
31 2017 2017-18 15 2017
30 2017 2017-18 15 2017
30 2017 2017-18 15 2018
Tax Day 2017-18
-
9
4 19
( ) - spouse : (28)
, 19 (28)
5
, 7 , 19
(28)
() , ( )
, ( ) -
19 (28)
(banking channel)
/
4-1
2017
10 7-18
-
, 19 (28)
-
10
4-
10
/
19 (28)
(formal channel)
/
(formal) /
,
19
(28)
4-3
-
,
,
(formal channel) 19
(28)
4-4
20
,
,
(formal channel)
19 (28)
-
11
4-5
-
,
( - )
(formal channel) 19
(28)
, 19 (28) /
(verifiability)
19 (28)
, 10
(formal)
,
19
(28)
,
50 ,
19 (28)
2017-18
-
12
() (revised return) -
(amended return) :
(31)
, 7 , 19
(31) ,
78, 82BB 93
(revised return) - (amended return)-
93
93
(revised return)
4-
2017-18 ,,
,, - (amended
return) ,, 2017-18
4-7
2- 5,,
4,00,000
(revised return) ,
12,,
(12,00,000 - 4,00,000) = 8,00,000
,00,000 2-
-
13
4-8
- ,,
93
93(1) ,,
,, 25-16
1 2017
-
5 , 1984 30
, , 30
, :
( ) employee -
: (aaaa)
, , 30
(aaaa)
(employee)
-
(employee)
:
( ) -
- ;
() ( )
- ;
-
14
( ) shareholder-employee - ;
( ) ( , )
- ;
() - ,
75
5-1
2016-17
( 1 201 30 2017 ) -
- ,
-
5-2
shareholder-employee 30 2017
-
-
5-3
-
30 ,
, 2017
- -
75
-
15
5-4
, -
2017-18
2017-18
30,00,000 , 2017 2018
18,00,000
18,00,000
7
( )
- (k)
, , 30
(k)
30 (k)
-
()
;
(2) ,
( )
2017-18
( ) 12- :
(o)
, , 30
(o) , 184A
-
16
sub-section (3) (xxviii), (xxix) (xxx) 12-
person
person 12-
184A sub-section (3) (xxviii), (xxix) (xxx)
person 12- :
(1) ( );
(2) / ,
person;
(3) advisory consultancy , , ,
person
7
6 52 16
, 7 , 52 proviso
,
( ) Payment (the person
responsible for making the payment)
12- - 12-
50
() cost of sales- direct materials
, cost of goods sold-
direct materials
-
17
52 sub-section (1) (b)
proviso
, finished goods
finished
goods
indirect materials (
cost of sales cost of goods sold ) proviso
proviso
,
proviso
proviso
-
proviso
-1
20,000
-
18
-2
(function) ,
( ) 53
52 sub-section (1) (b)
B-A, ,
A= 53 ;
B=
( 16
)
proviso (c) ,
() (person);
() ;
(3)
(identified)
6-3
2017-18
50
1,70,000
16 2,00,000
proviso ,
(2,00,000 - 1,70,000) = 30,000
-
19
, proviso ,
-
() (person) - ;
() - ;
()
- ;
()
(identified) -
16 :
(1) ,, -//; : ,
, 1984 16
, , ,
,
:
(1) 15 2%
(2) 15 %
(3) 25 1 %
(4) 1 5 %
(5) 5 10 %
() 10 %
(2) /
( )
[ 16 (b) ]
-
20
Payment (the person
responsible for making the payment)
12- - 12-
50
52
-
, Board
1 2
-
(1) (2)
-
52
-
52
Board payment
( )
7 payment
7 52AA
, 7 , 52AA sub-
section (1)
, specified person 52AA
-
21
payment
:
Table
SL.
No
Description of service and
payment
Rate of deduction of tax
Where base
amount does
not exceed
Tk. 25 lakh
Where base
amount
exceeds Tk.
25 lakh
1 Advisory or consultancy service 10% 12%
2 Professional service, technical
services fee, or technical
assistance fee
10% 12%
3 (i) Catering service; (ii) Cleaning service; (iii) Collection and recovery
service;
(iv) Private security service; (v) Manpower supply service; (vi) Creative media service; (vii) Public relations service; (viii) Event management service; (ix) Training, workshop, etc.
organization and
management service;
(x) any other service of similar nature-
(a) on commission or fee (b) on gross bill amount
10%
1.5%
12%
2%
4 Media buying agency service
(a) on commission or fee (b) on gross bill amount
10%
0.5%
12%
0.65%
5 Indenting commission 6% 8%
6 Meeting fees, training fees or
honorarium
10% 12%
7 Mobile network operator,
technical support service provider
or service delivery agents
engaged in mobile banking
operations
10% 12%
-
22
SL.
No
Description of service and
payment
Rate of deduction of tax
Where base
amount does
not exceed
Tk. 25 lakh
Where base
amount
exceeds Tk.
25 lakh
8 Credit rating service 10% 12%
9 Motor garage or workshop 6% 8%
10 Private container port or dockyard
service
6% 8%
11 Shipping agency commission 6% 8%
12 Stevedoring/berth operation
commission
10% 12%
13 Transport service, carrying
service, vehicle rental service
3% 4%
14 Any other service which is not
mentioned in Chapter VII of this
Ordinance and is not a service
provided by any bank, insurance
or financial institutions
10% 12%:
3 4
(commission or fee) ,
(a)
(
) (b)
sub-section (1)
proviso ( ) () :
( ) ;
() B x C x D, ,
B = ( )
C = 3 % 4 .5%
D = -
-
23
: -1
2016-17
7 2017 30
52AA
:
: 30,00,000
: 2%
: 30,00,000 x 2% = 60,000
: -2
:
20,00,000
: 1,60,000
21,60,000
sub-section (1) proviso ( ) ()
, :
( ) :
1,60,000 x 10% = 16,000
() 21,60,000 x 10% x 10% = 21,600
[B x C x D, ,
B = = 21,60,000
C = 10%
D = - = 10%]
( ) () 21,600 21,600
Payment (the person
responsible for making the payment)
12- - 12-
50
-
24
Board
,
Board
(Board
) 52AA
Media buying agency service
,
Media buying agency service
( 52AA
4 ) 53K
person ( 53K )
, media buying agency service
/
, ,
7 payment
8
52R
, 7 , 52R
(2) (2A) ,
(outgoing international calls)
( ) Interconnection Exchange
(ICX) Access Network Services (ANS)
-
25
7.5
7
9 ,
53E
, 7 , 53E
53E (1) ,
2(20)
( )
person , , , , ,
,
, ,
10%
(2) , 2(20)
(promotion)
person
1.5%
(3) ,
company , (contract)
person , company
, person
B x C % -
B = person
;
C = 5%
-
26
person
%
(4) , 53E -
( ) , (payment)
() (agreement) (arrangement),
, (contract)
53E / -
82C (minimum tax)
7 53E
, ,
10 Digital marketing
: 56
, 17 , 56
digital marketing
15
7 payment
1
73A
, , 73A sub-
section (1) Explanation
-
27
(tax assessed on total income)
(tax assessed on
total income) -
() 82BB
,
(1) ,
;
() 82BB ,
1-1
7-8
15 201
6,00,000/- 82BB
14,000/- - ( 74 )
201-1 12,000/- 4,000/-
3 201 82BB (2)
process , ,
3 201 :
(tax assessed on total income): 3,000/-
: (, + 4,000) = 16,000/-
: 36,000 - 16,000 = 20,000
:
1 2017 15 2018= 1 15
, 2% :
[20,000 x 2% x 1] + [20,000 x 2% x (1531)] = 594/-
2017-18
-
28
12 75
, 17 , 75
( ) (employee)
- ,
2017-18
,
,
13 , ,
79
, 17 , 79
79 (1) ,
Chapter VIII ,
,
, , ,
, , ,
79-
(2)- , , , ,
(electronic form)
(electronic media)
-
29
(3)- ,
, , ,
(4) , 79-
( ) (revised return) -
(amended return) ;
() (data) , 2
(10) ;
( ) (electronic record)
, 2 (7)
(electronic form)
, 2 (5)
14 80
- -
(1) (gross wealth) 20 ;
(2) ( ) ;
(3) - - -
,
, 7 , 80
(gross wealth) 20
25
2017-18
-
30
82BB
, , 82BB
(1) , -
() - ;
( ) 75- (75
);
( ) 74 ;
-
,
80
(2)
(process) -
() ,
(compute)
(arithmetical error)
(incorrect claim)
(arithmetical error)
(incorrect claim)
-
31
;
;
;
;
;
;
/ ;
;
/ ;
;
;
;
;
,
(arithmetical error) (incorrect claim)
15-1
2017-18
,,/- - ,,/- ,
,,0/-
15-2
2016-17
8,00,000 , 25%
2,00,000
15-
,,/-
,,/-
-
32
15-4
20,00,000 , 12,00,000
15-5
5
,
, (2)
,
,
,
(2)
,
- (2)
(7)
93
()
;
()
( )
/
, assessment
,
,
(compute)
-
33
-
assessment
15-6
4,80,000
20,000 - 82BB
(1) :
, x 12 = 7,60,000
:
, (%) ,,
,
,,
,,
20,000
5,00,000
-
-
, ,,
, 7,60,000
, ,
:
, x 12 = 7,0,000
:
, (%) ,,
,
,,
,,
-
34
,
, /
(3) ,
-
( )
/
(sheet of computation)
;
()
;
( ) -
() , -
(amended return) ;
()
(4) , (3)
-
(letter of
acceptance) :
( ) (3)(c) - (
);
-
35
() -
;
( ) -
(3)
, -
-
(notice of demand) /
, (3) 6 ()
(4)
15-6
(3)
-
( ) (sheet of computation)
-
- ;
( , , );
, , / ;
() -
;
-
36
( ) -
;
( )
;
() -
-
(letter of acceptance)
;
( ) ,
( ),
-
(notice of demand)
15-7
,
, -
-
( )
(sheet of computation) ;
-
37
()
( ) ;
( )
;
( )
;
()
(notice of demand)
(5) , (1)
, ,
/ ,
-
:
( ) ;
()
-
- 82 (5) Filed under
section 82BB(5)
-
( ) , ()
, ( ) -
, -
(allow)
-
38
, (5) -
-
82 (5) Allowed under
section 82BB(5)
(5)
- ( )
-
( ) (1)
180 ;
()
(5) -
15-
(1) (5)
- - ?
15-: ,
15-
(allow) -
- ?
15-: ,
15-
(5) - - ?
15-: , (1)
, (allowed) -
-
39
15-
(5)
?
15-:
15-
downward adjustment ( ) (5)
- - ?
15-: , (5) -
upward adjustment ( ) ;
downward adjustment ( )
(6) , (1)
(5) - ( )
12 (3)
(7) ,
(1) ,
(4) (accepted) -
(5) (allowed) -
-
(total income assessed
in the immediately preceding assessment year)
:
() - -
;
()
-
40
[ ( )
];
() ;
() 44 -
;
() (
)
-
,
:
(1) (2) (3)
1
;
1
1
2
/
1
2
/
1
,
( )2
/
()
-
-
41
1
2
1
1
2
1
/ /
- ( )
()
-
15
15-:
1 2017 2017-18
:
360,000
20,000
10,000
100,000
4,90,000
-
42
2016-17
:
350,000
20,000
10,000
3,80,000
1 2017 2016-17
, 1
2017
15 2017-18 2016-
17
, 2017-18
- ( )
() -
-
( ) 2017-18 4 (4,90,000 )
2016-17 (3,80,000 ) [(4,90,000 -
3,80,000) 3,80,000] x 100 = 28.95
() 2016-17 2017-18
:
2016-17
2017-18
/ /
350,000 360,000 +10,000
20,000 22,000 +2,000
10,000 8,000 -2,000
380,000 390,000 +10,000 2.63%
15
(7)
, , ,
-
-
43
- , , ,
(8) ( )
(revised return)
; ()
(8)
( )
(letter of acceptance)
(8)
, ( )
()
, 83 84,
,
, -
-
19 (31)
(11) , ,
:
-
44
( ) (
) 20
;
()
;
( )
(11)
(regular rate)
15-
2017-18 2,50,000
12,50,000
(11)
2,50,000 , ,
(11)
15-1
2017-18 4,00,000
20,00,000
(11)
(11)
(11)
,
-
45
15-11
2017-18 5,00,000
25,00,000
(11)
2018-19
24,00,000
(25,00,000 - 24,00,000) = 1,00,000
2018-19
1,00,000
82BB 93
mutually exclusive
82BB
- , 82BB
82BB 93
82BB (1)
93 (1)
-
46
82BB 2017-18
16 82C
, 7 , 82C
53E (minimum tax)
2017-18
(2) (d)
regular rate applicable rate (9)
(c) regular rate regular tax rate
17 93
, 7 , 93
(tax, etc. that has escaped
payment)
(1) , ,
-
( )
;
()
-
47
( (1) )
-
() ;
() ;
() , , ;
(4)
-
( ) (concealment)
(misreporting);
() 80 /
,
(misreporting);
(5) ,
;
(6) ;
(7) , , ;
(8)
17-1
2015-16
2015-16 ,
-
( , )
(1)
-
48
17-
-
15 2017
-
, 25
(1)
17-3
2017-18
2016-17
2016-17
93
17-4
2017-18
2014-15
(disclosed net profit) 12
2014-15
2014-15 (
10%)
30 2014-15
, 2014-15
93
(1) ,
,
(reason to believe)
(definite), (identified)
(ascertainable) (reason to
-
49
suspect) (reason to surmise)
(1) fishing expedition (
- ) (1)
-
- (judicious) -
(1)
17-5
5,00,000 2015-16
2015-16
2017-18
2017-18 1,20,15,000
2015-16
,
, 2015-16
/ -
reason to believe
(1)
reason to believe , reason
to surmise ,
(1)
(letter of acceptance)
93
-
() (1) ;
-
50
()
;
()
83 84, ,
17-6
2015-16
2015-16
2,00,000
(1)
-
( ) 2015-16
;
() 2,00,000
( , );
( ) 2,00,000 ( ,
) ;
- (letter of acceptance)
93
(1)
-
51
(1)
:
/
1
,
2
,
3 (1) (2)
:
,
17-7
5,00,000 2015-16
10 2015-16
20 2018 2015-16
(1)
30,12,875 ,
-
52
, -
(
)
,
(fresh assessment),
,
(period of limitation)
, annulled, set aside, cancelled modified
93 1 2017
18 94
, 7 , 82BB
93
94
19 Demurrage charge, handling charge
: 102
, 7 , 102
, , , ,
-
53
demurrage charge, handling charge
102
demurrage charge, handling charge
/
102 (4)
demurrage charge, handling
charge
, demurrage
charge, handling charge
,
, ,
-
20 120
, 7 , 120
(erroneous in so far as it is
prejudicial to the interests of the revenue)
(1) ,
( )
-
54
,
,
10
-
(1)
( )
-
( ) (misclassify) ;
()
(misinterpreted) ;
( ) (verification)
;
( ) (relief)
;
()
;
( )
(verification) -
, 2015-
16 30,000
3,60,000 2016-17
30,000
-
120
-
55
120
, 2016-17
93
120
93 120 mutually exclusive
1 2017 120
21 124AA
, 7 , 124AA
12-
,
person 12-
184A (5)
2 12- 184A
(6) 50
( 28 )
-
56
22 :
133A
133A , 7 ,
(1) ,
,
(1)
2 -
152I
, , 152I
(5A) , 1984
Board
electronic machine readable
computer readable
-
57
2
-
159
, , 159
,
2 173
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electronic, computer readable machine readable
28 12- 184A
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THE THIRD SCHEDULE
, THE THIRD SCHEDULE 11
- (6) (a)
,
-
62
employee
( )
2017-18
30 THE SIXTH SCHEDULE PART A
( ) 33
Software development, Nationwide
Telecommunication Transmission Network (NTTN)
Information Technology Enabled Services (ITES)
, ,
75
, 33
, person person ,
,
75
:
(i) Software development; (ii) Software or application customization; (iii) Nationwide Telecommunication Transmission
Network (NTTN);
(iv) Digital content development and management; (v) Digital animation development; (vi) Website development; (vii) Web site services; (viii) Web listing; (ix) IT process outsourcing;
-
63
(x) Website hosting; (xi) Digital graphics design; (xii) Digital data entry and processing; (xiii) Digital data analytics; (xiv) Geographic Information Services (GIS); (xv) IT support and software maintenance service; (xvi) Software test lab services; (xvii) Call center service; (xviii) Overseas medical transcription; (xix) Search engine optimization services; (xx) Document conversion, imaging and digital archiving; (xxi) Robotics process outsourcing; (xxii) Cyber security services.
() 53 54, 55, 56, 57 58
,
:
() 54 ,
Alternative Investment Fund
() 55 ,
2017-18 2021-22
() 56 ,
-
64
() 57 , /
() 58 , elderly care home
54,56,57 58 2017-18
,
, ,
, 2017 ,
, 1984 -
() 19E, 29, 46B, 52K, 58, 65, 73, 73A, 75A, 82, 82A,
152Q, 153, 154, 158, 163;
(2) THE FIRST SCHEDULE PART B paragraph 4;
(3) THE THIRD SCHEDULE paragraph 11;
(4) THE FIFTH SCHEDULE PART B 3;
(5) THE SIXTH SCHEDULE PART A paragraph 39, 44,
45
31
( )
- 14
, (raised)
Royalty, Technical know-how
Technical assistance
, ,
:
() National Highways or Expressways and related Service
Roads (2) Flyovers
-
65
(3) Elevated and At-Grade Expressways (4) River Bridges
(5) Tunnels
(6) River port
(7) Sea port
(8) Airport
(9) Subway (10) Monorail
(11) Railway
(12) Bus Terminals
(13) Bus Depots
(14) Elderly Care home.
( ) , , - //, 201
,
( ) % (
) ( );
() , , - //, 201
, (raised)
( )
Royalty,
Technical know-how Technical assistance
( )
( );
() , , - //, 201
,
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()
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, , , - //
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66
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,
2017 .%
( )
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( )
:
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: ,
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67
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() ( ) ( ) , 2015
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(Joint Services Instructions) /
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68
() ,
,
,
, , ,
:-
(1) () ;
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(3) ,
( ) , , 2-//, :
, , 195-/5, ,
2015 , 1984 THE SIXTH
SCHEDULE PART A 55
2017-18 2021-22
32 ,
, , -//; , (
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16 52
52
1 2017
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69
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17A
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,
1984 chapter, , 1984 section,
, 1984 rule Board
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70
2017-18 ,
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, 1984
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mailto:[email protected]
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71
1
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Income-tax Ordinance, 1984 (Ord. No. XXXVI of 1984) section
2(46) (person) -
- ( ), , , -
,
:-
() ,,/- --
() ,,/- -- %
() ,,/- -- %
() ,,/- -- %
() ,,/- -- %
() -- % :
,-
()
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( ) 4,00,/- ;
( ) ,,/- ;
() ,/-
;
;
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()
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72
() (less developed area)
(least developed area)
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, :-
()
% ,
%
%;
()
%
%
- -
(1) (person with disability) , ( )
;
(2) (least developed area) (less
developed area) Income-tax Ordinance, 1984 (Ord. No. XXXVI of
1984) section 45 sub-section (2A) clauses (b) (c)
(least developed area)
(less developed area)
-
73
-
, Income-tax
Ordinance, 1984 (Ord. No. XXXVI of 1984) (at the
maximum rate) -
()
-
() (), (), () ()
-
() publicly traded company-
% :
,
publicly traded
company ,
% Initial
Public Offerings (IPO)
,
%
;
()
publicly traded company
,
Income-tax Ordinance, 1984
(Ord. No. XXXVI of 1984) section 2 clause (20) sub-clauses (a), (b), (bb),
(bbb) (c)
-
%; () , , (
): ()
publicly traded
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74
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Pre Initial Public Offering
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Publicly traded company
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% Initial Public
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,
%
;
() , ( )
, ,
Income-tax Ordinance, 1984 (Ord. No.
XXXVI of 1984) section 2 clause
-
75
(26) sub-clause (dd)
, -
%;
() , (
)
-
%;
(4) , , , ,
-
45%;
(5) ,
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76
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- (assessee being individual) Income-tax
Ordinance, 1984 (Ord. No. XXXVI of 1984) section 80 ,
(statement of assets, liabilities and expenses)
(total net worth) ,
,
:-
() -
() - %
() - %
() -
() -
%
%
() - % :
,
3,/-
-
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2.5%
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77
()
: / 2017
, , 20- //- Income-tax Ordinance,
1984 (Ordinance No. XXXVI of 1984) section 44 sub-section
(4) clause (b) ,
, , , -
//
,
,
-
78
()
: / 2017
, , -//- Income-tax Ordinance,
1984 (Ordinance No. XXXVI of 1984) section 44 sub-section
(4) clause (b) 12 , 1421
26 , 2014 , , 158-//2014
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()
2 1 , 2017
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79
()
: / 2017
, , -//- Income-tax Ordinance,
1984 (Ordinance No. XXXVI of 1984), Ordinance
, section 44 sub-section (4) clause (b)
- , 2015 (2015 18
), : , 22
14
() % (
) , :-
() National Highways or Expressways and related Service
Roads
() Flyovers
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() Monorail
() Railway
() Bus Terminals
() Bus Depots
() Elderly care home:
-
80
, -
() 12- Taxpayers Identification Number
;
() Ordinance section 35
section 75
1 , 2017
,
-
81
()
, / 2017
, , -// Income-tax Ordinance,
1984 (Ordinance No. XXXVI of 1984), Ordinance
, section 44 sub-section (4) clause (b)
- , 2015 (2015 18
), : , 22
14
-
() (raised)
10 () ;
() Royalty
Technical know-how Technical assistance
10
() ;
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() River Bridges
() Tunnels
() River port
-
82
() Sea port
() Airport
() Subway
() Monorail
() Railway
() Bus Terminals
() Bus Depots
() Elderly care home:
, -
() 12- Taxpayers Identification Number
;
() Ordinance section 35
section 75
2 1 , 201
,
-
83
()
, / 2017
, , - //- Income-tax Ordinance,
1984 (Ordinance No. XXXVI of 1984), Ordinance
, section 44 sub-section (4) clause (b)
- , 2015 (2015 18
), , 22
14
(technician) 3 ( ) % ( )
, :-
() National Highways or Expressways and related
Service Roads
() Flyovers
() Elevated and At-Grade Expressways
() River Bridges
() Tunnels
() River port
() Sea port
() Airport
() Subway
() Monorail
() Railway
() Bus Terminals
() Bus Depots
() Elderly care home:
-
84
,-
( ) ( )
, ;
() -
( ) 12- Taxpayers Identification Number ;
() Ordinance section 75
2 1 , 201
,
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85
()
: / 2017
, , -// Income-tax Ordinance,
1984 (Ordinance No. XXXVI of 1984) section 44 sub-section
(4) clause (b) ,
, , , 8-
// ,
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86
() ( ) ( ) , 2015
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2015 - ()
;
() ( ) ,
2016 - ()
;
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(Joint Services
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2 1 , 2017
,
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87
()
: / 2017
, , 255- // Income-tax Ordinance,
1984 (Ordinance No. XXXVI of 1984) section 44 sub-section
(4) clause (b)
2017-18
, :-
() -
( ) 12%;
()
green building certification
1%;
() 1%
,
-
88
()
: / 2017
, , - / / Income-tax
Ordinance, 1984 (Ordinance No. XXXVI of 1984),
Ordinance , section 44 sub-section (4) clause