national board of revenue (nbr),...

1
"t"tffi {(Etcq-t T{-<F'l{ wq{ <&-{ c{rg trlslt t wqilalqrrr ) q-m''I ffi{g sq (dN, )8tC <€nU-q/i:r &rEK, qo)b Rtlq {Hrff qrm{ o,- 5\b/Tffi/qosy-frMr rg"r{ $fi-{ s-{ qlTlil ,g frG-< "ITll-flb <fl-€r<lq <I{q1-3 Eq.& Rf,t{fql, qosb €K ffi s qK E"t-Rft (s) { Sqs rF-{vKffi qf€T Klq-q cfi!, "K-<q Frm{at qt ffi\err +fu c"ti-S qftrq< rT{tr{ SER\5 'rqrs R&-< <]l-sr<H n-{-{-{R D-qrH Tf{l-f, "fr"ff"ttf\ irclt< qt?rT\5{t{].<ot qrfi?{ 4i- ou./{:ts/qo5B, srRqg o1 w, 1o5b"RtTq.{sfifi "I{:SF.T{{k-{1 41q a{F ,erB fr& Eq"ilq-{si-ft ffitf{ c*t qftq qar<lfr frft'BRB f}F( qc{tr<-n (<t(qtrq-t) frs, "nftl. itftT a&tnwcrr c{rs1{ erts se$q q?rc R&K <ilE1;<.H q<dq rR(g "nRc<t oQ I luTr q<({]q-{ T-{ RfqnqT, sbbs eK frflq ets q aqs rr\5tTC{ wqT KIq-q c<t6 q? qrcq'it sflfr p.ftq e<< Qrvtlc{ tl sfr, bsic qvnfffi Cqtvlr<lo ss cq(tx-{, Qosts kBtq sfRc{ H^fft-fs q-f$T"i qlffi't {(- sc/T{-f7qosts qEEr$ <Rs oRql ei ql-fi-i q-R-{cq riafr-< qtr< r orl I q.lqT $q'{ c{rdr qtrq-fsrfl, &,? {qH 1<+\Tcrrfd-+,r{nr{ dqq{tr< (I{<Fffil \r ql el B-1r b--5b r \o-\c'l ts-tb I gol e5l dT"lrs $E-affiq'f, <t ( EIfit {K-+tR TrcFq'n, ceqrfls, ff{-t I 1 drr+ BfrFlro qftq{ qr coo (40=fq c"fcqt vFt Wq rs :1Ev sPf q-{F{R wlqn rM{ r<tnt ffi-fiE v-sn ftR'rs $rmqax <Kqr ${ffi{ q-{r q-{rd'H T-dl {cil ) i-ft q(- ob.o5.oooo.orbb.Q8.oor:.)i/ $>?,-V}| sTR{g\r) &cqE-{, 1o5b fu$t-qr ''..' Wffi qf{fiu rg gmtqftx <r<,,{r g{rB qrls GutlvR @qtfltm ir) oG-u, *]T. 1s fifr6qT'nGT't Refl slo, cf,f ifNl'l e sqli ffi Tdq.|Er, raT{<ffiuf, Dfp-f-5ooo I :q-qt{RbT{-<F, fr frft.BftE fdB( or{tr<.n (<t(Elc{"i) frc, ffiT<,t csFnsi, wfu HTTrqH (prtqq, egtiq e srti), ft1-{ fu v<-1, fr;r$"fi {t/q, DIoir qrqi (T6 ftft;l fiqi (T{-s frBl w-ry (1r-s <ls-{l{-{)/ (TT.r fr?rffi \e ('flntda|, u1qT <&= mlr6, uK'rt ofr-"rqtx, +tfrq, qqliq .e vjtB sfrlaTmB, ul=p-t tE-o<ll uffi 1ffiq17 ul+T tT<ll nottfs.DT uEorxl gFraV Satl qc'fi-fl Ktq*n.Als q "Ivffii 1qq +-<-rrrot ?BRE ( Tqg, rrol r +-fr -,rqr<, otsq qrBq, D-Ugtqlut-o1./q1tfr&,oa'ot{3/{<Eit/r{.{tc"ttE/"ttauYte r Tfr*F11, TISqq, qTfiEgY \e TTs (qIA-a) rc-fr,{-fiCKts, urcT_b/ fi-{t_\/ uECxl {6rqlr fr?rmT ('irmaaT s sq-g qfQIs<, 5t1 T-sr6RlqK, utof I -qfruFrE, IF crFs e ersi{q {Rqs<, Gfi'n< {ftts \,-{{, cEt{clrfi cffs, trt=Ffr FiqEffi lJrmqTK, qrqT Ttwq c<Ni, uf+i (sct-< qtftE w'rrqlgs-n"t qq elrrTqft-{ fl{sr gqlq-s waT q{Hr{ T<r {cqr) I eer ae*cF<rr'e(Tm,q,qrflq{c{rs,6r",r UrrWN/m W o8r e"tl cG-< t"ls, fr&1, urq{ <rq,r c<Ni. Er+tr / l-/' ec-eu r xst'i&rql{Fq q-4pr+, alqRrai ffi FH {rFro cfie, eqr o-ffinTn {r{lr1{{,srrd ,IF<, ql€r sEia a{\i, Edt ur- ,t \ u/yl{ eur ffirctr{tT'rs-<ls{F{a-D, qe'{nq-'sc<'Ni, *st;,4;(r\tg Y I -r/l N ccrs \srrtrc't{E w\lvl l ' fr-qr Ef,q 1yo wt?{'3 frfq)

Upload: others

Post on 20-Sep-2020

1 views

Category:

Documents


0 download

TRANSCRIPT

Page 1: National Board of Revenue (NBR), Bangladeshnbr.gov.bd/uploads/general-orders/IMG_20190103_0006.pdf · 2019. 1. 17. · Created Date: 1/3/2019 4:23:56 PM

"t"tffi {(Etcq-t T{-<F'l{

wq{ <&-{ c{rg

trlslt

t wqilalqrrr )

q-m''I

ffi{g sq (dN, )8tC <€nU-q/i:r &rEK, qo)b Rtlq

{Hrff qrm{ o,- 5\b/Tffi/qosy-frMr rg"r{ $fi-{ s-{ qlTlil ,g frG-< "ITll-flb <fl-€r<lq <I{q1-3

Eq.& Rf,t{fql, qosb €K ffi s qK E"t-Rft (s) { Sqs rF-{vKffi qf€T Klq-q cfi!, "K-<q Frm{at qt

ffi\err +fu c"ti-S qftrq< rT{tr{ SER\5 'rqrs R&-< <]l-sr<H n-{-{-{R D-qrH Tf{l-f, "fr"ff"ttf\ irclt<qt?rT\5{t{].<ot qrfi?{ 4i- ou./{:ts/qo5B, srRqg o1 w, 1o5b"RtTq.{sfifi "I{:SF.T{{k-{1 41q a{F

,erB fr& Eq"ilq-{si-ft ffitf{ c*t qftq qar<lfr frft'BRB f}F( qc{tr<-n (<t(qtrq-t) frs, "nftl.itftT a&tnwcrr c{rs1{ erts se$q q?rc R&K <ilE1;<.H q<dq rR(g "nRc<t

oQ I luTr q<({]q-{ T-{ RfqnqT, sbbs eK frflq ets q aqs rr\5tTC{ wqT KIq-q c<t6 q? qrcq'it sflfr

p.ftq e<< Qrvtlc{ tl sfr, bsic qvnfffi Cqtvlr<lo ss cq(tx-{, Qosts kBtq sfRc{ H^fft-fs q-f$T"i qlffi't

{(- sc/T{-f7qosts qEEr$ <Rs oRql

ei ql-fi-i q-R-{cq riafr-< qtr< rorl I

q.lqT $q'{ c{rdr qtrq-fsrfl,

&,?{qH 1<+\Tcrrfd-+,r{nr{

dqq{tr< (I{<Fffil

\rql

elB-1r

b--5b r

\o-\c'lts-tb I

gol

e5l

dT"lrs $E-affiq'f,<t ( EIfit {K-+tR TrcFq'n,ceqrfls, ff{-t I

1 drr+ BfrFlro qftq{ qr coo (40=fq c"fcqt vFt Wq rs :1Ev sPf q-{F{R wlqn rM{ r<tnt ffi-fiEv-sn ftR'rs $rmqax <Kqr ${ffi{ q-{r q-{rd'H T-dl {cil )

i-ft q(- ob.o5.oooo.orbb.Q8.oor:.)i/ $>?,-V}| sTR{g\r) &cqE-{, 1o5b fu$t-qr''..'

Wffi qf{fiu rg gmtqftx <r<,,{r g{rB qrls GutlvR @qtfltm ir)oG-u, *]T. 1s fifr6qT'nGT't Refl slo, cf,f ifNl'l e sqli ffi Tdq.|Er, raT{<ffiuf, Dfp-f-5ooo I

:q-qt{RbT{-<F, fr frft.BftE fdB( or{tr<.n (<t(Elc{"i) frc, ffiT<,tcsFnsi, wfu HTTrqH (prtqq, egtiq e srti), ft1-{ fu v<-1, fr;r$"fi {t/q, DIoir

qrqi (T6 ftft;l fiqi (T{-s frBl w-ry (1r-s <ls-{l{-{)/ (TT.r fr?rffi \e ('flntda|, u1qT <&= mlr6, uK'rt

ofr-"rqtx, +tfrq, qqliq .e vjtB sfrlaTmB, ul=p-t tE-o<ll uffi 1ffiq17 ul+T tT<ll nottfs.DT uEorxl

gFraV Satl qc'fi-fl Ktq*n.Als q "Ivffii 1qq +-<-rrrot ?BRE ( Tqg, rrol r

+-fr -,rqr<, otsq qrBq, D-Ugtqlut-o1./q1tfr&,oa'ot{3/{<Eit/r{.{tc"ttE/"ttauYte r

Tfr*F11, TISqq, qTfiEgY \e TTs (qIA-a) rc-fr,{-fiCKts, urcT_b/ fi-{t_\/ uECxl {6rqlr

fr?rmT ('irmaaT s sq-g qfQIs<, 5t1 T-sr6RlqK, utof I

-qfruFrE, IF crFs e ersi{q {Rqs<, Gfi'n< {ftts \,-{{, cEt{clrfi cffs, trt=Ffr

FiqEffi lJrmqTK, qrqT Ttwq c<Ni, uf+i (sct-< qtftE w'rrqlgs-n"t qq elrrTqft-{ fl{sr gqlq-s waT

q{Hr{ T<r {cqr) I

eer ae*cF<rr'e(Tm,q,qrflq{c{rs,6r",r UrrWN/m Wo8r e"tl cG-< t"ls, fr&1, urq{ <rq,r c<Ni. Er+tr / l-/'ec-eu r xst'i&rql{Fq q-4pr+, alqRrai ffi FH {rFro cfie,

eqr o-ffinTn {r{lr1{{,srrd ,IF<, ql€r sEia a{\i, Edt ur- ,t \ u/yl{eur ffirctr{tT'rs-<ls{F{a-D, qe'{nq-'sc<'Ni, *st;,4;(r\tg Y I -r/l Nccrs \srrtrc't{E w\lvl l '

fr-qr Ef,q 1yo wt?{'3 frfq)