ধারা 53F অনুযায়ী সঞ্চয় আমানত এবং স্থায়ী আমানত, ইত্যাদির সুদ থেকে উৎসে কর্তন-

Notwithstanding anything contained in this Ordinance or any other law for the time being in force in respect of exemption of tax, any person responsible for paying to a resident any sum by way of interest or share of profit on any saving deposits or fixed deposits or any term deposit maintained with any bank including a co-operative bank or any bank run on Islamic principles or non-banking financial institution or any leasing company or housing finance company, as the case may be, shall deduct, at the time of credit of such interest or share of profit to the account of the payee or at the time of payment thereof, whichever is earlier, income tax on such sum at the rate provided in the following table-

Where the payee is a company 20%

Where a payee is a person other than a company 10%

Where the payee is a public university or an educational institution whose teachers are enlisted for Monthly Pay Order (MPO), any professional institute CA & CMA 10%

Where the payee is a recognized provident fund, approved gratuity fund, approved superannuation fund, or pension fund. 5%

Where the payee being a person required to submit a return under section 75 fails to furnish proof of submission of return, the rate of deduction shall be 50% higher.

ধারা 184A অনুযায়ী নির্দিষ্ট কিছু ক্ষেত্রে রিটার্ন জমা দেওয়ার প্রমাণ প্রয়োজন।

Notwithstanding anything contained in this Ordinance, a person shall be required to furnish proof of submission of return in the cases mentioned in the sub-section.

Where the person responsible for processing any application or nomination, or approving any license, certificate, membership, permission, admission, agency or distributorship, sanctioning any loan, issuing any credit card, allowing connection or operation, executing registration or making any payment, as the case may be, fails to comply with sub-sections (5) and (6), shall be deemed to be an assessee in default and be liable to pay a penalty not exceeding Taka ten lakh as imposed by the Deputy Commissioner of Taxes.

The proof of submission of return shall be furnished in the cases of –

.

1. Applying for a loan exceeding Taka five lakh from a bank or a financial institution;
2. obtaining or maintaining a credit card;
3. opening a letter of credit for the purpose of import;
4. opening postal savings accounts of Taka exceeding five lakhs;
5. opening and continuing bank accounts of any sort with a credit balance exceeding Taka ten lakhs;
6. purchasing savings instruments (Sanchayapatra) of Taka exceeding five lakhs;
7. registration, change of ownership or renewal of fitness of a motor vehicle of any type excluding two and three-wheeler