www.hadeelutful.com Page 1 of 18
Section/
Rule
Head of Withholding Tax Deducting/Collecting
Authority
Timing of
Deduction/Collection
Minimum Tax /Remarks
Section-
50A
Discount on the real value of
BBK bills
Person responsible for
making payment
At the time of making payment
Section-
50B
Deduction of tax from Member
of Parliament
Person responsible for
making payment
At the time of making payment
Sl.
No.
Rate
1 2%
2 3%
3 4%
4 5%
Sl.
No.
Rate
Nil
0.60%
2 1%
Section-
51
Discount, interest or profit on
securities
Section-
52, Rule-
16
Minimum tax (82C)
Excluding: (a) contractor
of oil company/sub-
contractor of such
contractor; (b) oil
marketing company and
its dealer/agent (except
petrol pump); (c) oil
refinery company; (d) gas
transmission/distribution
company;
Average of the rates applicable to the estimated total income
of the payee
Maximum rate
Average of the rates applicable to the estimated total
remuneration of the payee for that income year.
Upfront tax collection & withdrawal of exemption of Treasury
bond/Treasury bill issued by Government-Deleted
Amount
Where base amount does not
exceed Tk. 15 lakh
Where base amount exceeds Tk.
15 lakh but does not exceed Tk.
50 lakh
Where base amount exceeds Tk.
50 lakh but does not exceed Tk. 1
crore
Where base amount exceeds Tk.
1 crore
Amount
Summary of Withholding Tax Rates
1
Section-
50
Salaries Person responsible for
making payment
Rates (FY 2020-2021)
At the time of making payment
No deduction/partial deduction: DCT's certificate is require
for payment without deduction or deduction at a lesser rate
5%
In case of oil supplied by oil marketing companies-
(a) Where the payment does not
exceed Tk. 2 lakh
(b) Where the payment exceeds
Tk. 2 lakh
In case of oil supplied by dealer or
agent (excluding petrol pump
station) of oil marketing
companies, on any amount
Payment to a resident for (a)
Execution of contract except the
services mentioned in other
sections of Chapter VII (b)
supply of goods (c)
Manufacture, process or
conversion (d) Printing, packing
or binding.
At the time of making paymentSpecified person
Person responsible for
issuing government or
BSEC approved securities
At the time of making payment
or credit, whichever is earlier
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Section/
Rule
Head of Withholding Tax Deducting/Collecting
Authority
Timing of
Deduction/Collection
Minimum Tax /RemarksRates (FY 2020-2021)
3 3%
4 3%
5 3%
6 3%
7 0.5%
Rate
0.50%
2%
Rate
10%Where base amount does not exceed
Tk 25 lakh
Section-
52, Rule-
16
Minimum tax (82C)
Excluding: (a) contractor
of oil company/sub-
contractor of such
contractor; (b) oil
marketing company and
its dealer/agent (except
petrol pump); (c) oil
refinery company; (d) gas
transmission/distribution
company;
In case of company engaged in
gas distribution, on any amount
In case of an industrial undertaking
engaged in producing cement, iron
or iron products except MS Billets
Non-deduction/Partial deduction: (i) Difference between tax paid u/s 53 and tax payable u/s 52 where imported goods
are supplied; (ii) Difference [B-A] between [A] tax paid u/s 53E and [B] tax applicable u/s 52 if no tax were paid u/s 53E;
(iii) Where goods sold at less than retail price, [B]=price mentioned in section 53E(3) X 7% X 5% (iv) Payment includes
"an order or instruction of making payment; (v) NBR's certificate for payment without deduction or deduction at reduced
rate;
Section-
52A
Deduction from the payment of
royalties, franchise, or the fee
for using license, brand name,
patent, invention, formula,
process, method, design,
pattern, know-how, copyright,
trademark, trade name, literary
or musical or artistic
composition, survey, study,
forecast, estimate, customer list
or any other intangibles to a
resident
Specified person At the time of making payment
In case of company engaged in
gas transmission, on any amount
In case of an industrial undertaking
engaged in the production of MS
Billets
Description Minimum tax (82C)
In case of supply of oil by any
company engaged in oil refinery,
on any amount
Payment to a resident for (a)
Execution of contract except the
services mentioned in other
sections of Chapter VII (b)
supply of goods (c)
Manufacture, process or
conversion (d) Printing, packing
or binding.
Higher deduction: (i) TDS rate shall be 50% higher if the payee does not have TIN;
At the time of making paymentSpecified person
Locally procured MS Scrap
Rice, wheat, potato, onion, garlic, peas,
chickpeas, lentils, ginger, turmeric,
dried chillies, pulses, maize, coarse
flour, flour, salt, edible oil, sugar, black
pepper, cinnamon, cardamom, clove,
date, cassia leaf, jute, cotton, yarn and
all kinds of fruits
Particulars
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Section/
Rule
Head of Withholding Tax Deducting/Collecting
Authority
Timing of
Deduction/Collection
Minimum Tax /RemarksRates (FY 2020-2021)
12%
Base amount
does not
exceed Tk 25
lakh
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%
Catering service
Clearing service
Collection and
recovery service
Private security
service
Manpower supply
service
Creative media
service
Public relations
service
Event
management
service
Section-
52A
Deduction from the payment of
royalties, franchise, or the fee
for using license, brand name,
patent, invention, formula,
process, method, design,
pattern, know-how, copyright,
trademark, trade name, literary
or musical or artistic
composition, survey, study,
forecast, estimate, customer list
or any other intangibles to a
resident
Specified person At the time of making payment
3
(a) 10% on
commission or
fee
(b) 1.5% on
gross bill
amount
Section-
52AA
Deduction from the payment of
certain services
Specified person At the time of making payment Minimum tax (82C): (i)
Advisory/consultancy; (ii)
professional/technical
service fee/technical
assistance fee; (iii)
wheeling charge for
electricity transmission
(a) 12% on
commission or fee
(b) 2% on gross bill
amount
Where base amount exceeds Tk 25
lakh
Sl.
No.
Description of
service and
payment
Rate of TDS
Minimum tax (82C)
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Section/
Rule
Head of Withholding Tax Deducting/Collecting
Authority
Timing of
Deduction/Collection
Minimum Tax /RemarksRates (FY 2020-2021)
Training,
workshop, etc.
organization and
management
service
Courier service
Packing and
shifting service
Any other service
of similar nature
Media buying
agency service
(a) on commission
or fee
10% 12%
(b) on gross bill
amount
0.5% 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 agent
engaged in mobile
banking
operations
10% 12%
4
(i) commission/fee X TDS rate for commission/fee
(ii) gross bill amount X 2.5% X TDS rate for
commission/fee
If invoice shows both commission/fee and gross bill
amount, TDS shall be the higher amount between (i) and
(ii):
3
(a) 10% on
commission or
fee
(b) 1.5% on
gross bill
amount
Section-
52AA
Deduction from the payment of
certain services
Specified person At the time of making payment Minimum tax (82C): (i)
Advisory/consultancy; (ii)
professional/technical
service fee/technical
assistance fee; (iii)
wheeling charge for
electricity transmission
(a) 12% on
commission or fee
(b) 2% on gross bill
amount
Note: If invoice shows both commission/fee and gross
bill amount, TDS shall be the higher amount between (i)
and (ii):
(i) commission/fee X TDS rate for commission/fee
(ii) gross bill amount X 10% X TDS rate for
commission/fee
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Section/
Rule
Head of Withholding Tax Deducting/Collecting
Authority
Timing of
Deduction/Collection
Minimum Tax /RemarksRates (FY 2020-2021)
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%
(i) Transport
service, carrying
service, vehicle
rental service
(ii) Service under
sharing economy
platform including
ride
sharing/coworking
space providing/
accomodation
providing service
13A Wheeling charges
for electricity
transmission
2% 3%
14 Any other service
which is not
mentioned in
Chapter VII of the
ITO, 1984, and is
not a service
provided by any
bank, insurance or
financial
institutions
10% 12%
Section-
52AA
Deduction from the payment of
certain services
Specified person At the time of making payment
No deduction/partial deduction: NBR's certificate is
required for payment without deduction or deduction at a
lesser rate
Minimum tax (82C): (i)
Advisory/consultancy; (ii)
professional/technical
service fee/technical
assistance fee; (iii)
wheeling charge for
electricity transmission
4%13 3%
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Section/
Rule
Head of Withholding Tax Deducting/Collecting
Authority
Timing of
Deduction/Collection
Minimum Tax /RemarksRates (FY 2020-2021)
Section
52AAA
Clearing and forwarding agents Commissioner of Customs At the time of clearance of
goods imported or exported
Minimum tax (82C)
Section
52B
Cigarette manufacturers Person responsible for
selling banderols
At the time of selling
banderols
Minimum tax (82C)
6%
3%
10%
Section
52DD
Payment to beneficiary of
workers' participation fund
Person responsible for
making payment
At the time of payment
Section
52I
Commission of letter of credit Person responsible for
opening LC for import
At the time of collecting
commission
3,000
2,000
1,000
500
Section
52M
Freight forward agency
commission
Person responsible for
making payment
At the time of payment or
credit to the account of payee
Interest on savings instrument
No TDS if cumulative investment at the end of income year in
pensioner's savings certificate does not exceed Tk. 500,000/=
Final tax (82C)
Minimum tax (82C)
At the time of renewal of trade
license
(c) Paurashava at any district
headquarter;
(b) City Corporation except Dhaka or
Chittagong;
Person responsible for
making payment by way of
commission or discount or
any other benefits
At the time of payment
Section
52D
Interest on saving instruments
Section
52C
Compensation against
acquisition of property
Person responsible for
payment compensation for
acquisition of immovable
property by government
At the time of payment
Person responsible for
making payment
At the time of payment
Final tax (82C)
Section
52F
Brick manufacturers
(c) Tk. 90,000/- for two section brick field and
Note: No permission if there is no tax clearance certificate for
preceding AY
Person responsible for
issuing permission or
renewal of permission
At the time of issuing
permission or renewal of
permission
(b) Tk. 70,000/- for one and half section brick field.
(d) Tk. 150,000/- for producing brick through automatic
machine
Section
52JJ
Collection of tax from travel
agent
Section
52K
Renewal of trade license
5%
(i) 0.30% of total value of tickets or any charge for carrying
cargo
(ii) Incentive bonus, performance bonus or any other benefits
/ Commission or discount or any other benefits X TDS on
Commission or discount or any other benefits
(a) Dhaka (South & North) or
Chittagong City Corporation;
10%
(a) Immovable property situated in any
city corporation, paurashava or
cantonment board(b) Immovable property situated outside
the jurisdiction of city corporation,
paurashava or cantonment board
10%
(d) Other paurashava.
15%
5%
(a) Tk. 45,000/- for one section brick field.
Person responsible for
renewal of trade license
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Section/
Rule
Head of Withholding Tax Deducting/Collecting
Authority
Timing of
Deduction/Collection
Minimum Tax /RemarksRates (FY 2020-2021)
Section
52N
Collection of tax on account of
rental power
BPDB At the time of making payment Minimum tax (82C)
Section
52O
Foreign technician serving in
diamond cutting industries
Person responsible for
making payment
At the time of payment or
giving credit, whichever is
earlier
Minimum tax (82C)
Section
52P
Convention hall, conference
centre, room or hall, hotel,
community centre, restaurant,
etc.
Specified person At the time of making payment
Bank At the time of crediting to the
account of IGW Service
Operator
1.5%
IGW Service Operator At the time of payment or
credit
7.5%
ICX or ANS At the time of payment or
credit
7.5%
5%
At the time of payment or
crediting to supplier of goods
At the time of payment or
crediting to the person against
invoice or sale of goods to its
distributor
Outgoing international phone call
Person responsible for
making payment
Person responsible for
paying or crediting foreign
remittance to the account of
a person
At the time of payment or
credit to the account of payee
At the time of payment
Section
52QNo TDS for (i) sale of software or services exempted from tax
under paragraph 33 of Part A of the 6th Schedule; (ii) income
earned abroad by an individual Bangladeshi citizen and
brought into Bangladesh through legal channel as per
paragraph 48 of Part A of the 6th Schedule
Income remitted from abroad in
connection with any service,
revenue sharing, etc.
Section
52R
Deduction of tax from receipts
in respect of international phone
call (IGW)
Section
52T
Payment in excess of premium
paid on life insurance policy
Section
52U
Payment on account of local
letter of credit or any other
financing arrangement
Bank and Financial
Institution
10%
Incoming international phone call
6%
5% (applicable for appointment before 30 June 2010)
5% (whole amount)
Minimum tax (82C)
3% (goods purchased for trading purpose or reselling after
processing or conversion)
1% (goods invoiced to distributor)
Amount in excess of premium paid
No TDS in case of death of such policy holder
No deduction/partial deduction: NBR's certificate is require
for payment without deduction or deduction at a lesser rate
Payment to ICX, ANS, BTRC or any
other person under an agreement with
BTRC relating to international phone
call
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Section/
Rule
Head of Withholding Tax Deducting/Collecting
Authority
Timing of
Deduction/Collection
Minimum Tax /RemarksRates (FY 2020-2021)
At the time of payment or
crediting to supplier of goods
Section
52V
Payment by cellular mobile
phone operator to regulatory
authority as revenue sharing,
license fee, any other fee or
charges called by whatever
name
Principal Officer of cellular
mobile phone operator
At the time of payment or
credit to the payee, whichever
is earlier
Section
53A
House property or hotel
accomodation
Specified person (tenant) At the time payment of rent
5%
3%
Section
53B,
Rule-17C
Export of manpower DG, Bureau of Manpower,
Employment and Training
Before clearance for export of
manpower
Minimum tax (82C)
Section
53BB
Export of certain items Bank At the time of crediting
proceeds to the account of
exporter
Minimum tax (82C)
Section
53AA
Shipping business of a resident
10%
5% for clause (a), 2% for clause (b) & Tk. 800/= per ton for
clause (c) of rule 17A
5%
Commissioner of Customs Before port clearance
Section
52U
Payment on account of local
letter of credit or any other
financing arrangement
Bank and Financial
Institution
(i) Total freight received or receivable in
or out of Bangladesh
(ii) Total freight received or receivable
from services rendered between two or
more foreign countries
Note: (i) Section 52U will not be applied to back to back LC opened against Master LC; (ii)
Where section 52 is applicable, section 52U shall not be applied even payment is made
through local LC or other credit facilities; (iii) Section 52U shall not limit the applicability
of section 52 - Deleted;
Commissioner of Customs At import stage Minimum tax (82C)
Excluding: import of raw
material by industrial
undertaking for own
conumption. Including:
import of raw material by
industrial undertaking
engaged in producing
cement, iron or iron
products, ferro alloy
products
No collection of tax at import stage for goods stated in Table-
3 and Table-4 of rule 17A
Non-collection/Collection at proportionately reduced
rate: NBR's certificate is required for non-collection of tax or
collection at proportionately reduced rate
Minimum tax (82C)
10%
0.50%
2% (rice, wheat, potato, onion, garlic, peas, chickpeas, lentils,
ginger, turmeric, dried chillies, 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)
Section
53, Rule-
17A
Collection of tax from importers
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Section/
Rule
Head of Withholding Tax Deducting/Collecting
Authority
Timing of
Deduction/Collection
Minimum Tax /RemarksRates (FY 2020-2021)
Section
53BBBB
Export or any goods except
certain items
Bank At the time of crediting
proceeds to the account of
exporter
Minimum tax (82C)
Person responsible for
making sale through public
auction of goods or property
of government and
specified organizations
Before delivering possession
of goods or property
Person responsible for
auction of tea
Before delivering possession
of tea
Section
53CCC
Courier business of a non-
resident
Company working as local
agent of non-resident
courier company
At the time of remittance to
principal
Minimum tax (82C)
Person responsible for
making payment for
purchasing film, drama,
television/radio programme
At the time of making payment
or credit to the account of
payee
Person responsible for
making payment to another
person for performance
At the time of making payment
or credit to the account of
payee
Section
53DDD
Deduction of tax at source from
export cash subsidy
Person responsible for
making payment
At the time of making payment
or credit
Final tax (82C)
Any company making
payment/allowing
commission, discount, fees,
incentive or performance
bonus or any other payment
or benefit of similar nature
for distribution or marketing
of goods
At the time of making payment
or allowing the amount
Section
53E
Section
53C,
Rule 17D
Goods or property sold by
public auction
5%
Section
53D
Payment to actors, actresses,
producers etc.
Commission, discount or fees
Minimum tax (82C)
0.05%
15% of service charges accrued from shipment outside
Bangladesh
1%
10% (No TDS if payment does not exceed Tk. 10,000)
10%
Minimum tax (82C)
Minimum tax (82C)
5%
Section
53BBB
Member of Stock Exchanges CEO of Stock Exchange At the time of payments for
transactions10% on commission for transaction of securities except
shares and mutual fund
0.05% on the value of shares and mutual fund
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Section/
Rule
Head of Withholding Tax Deducting/Collecting
Authority
Timing of
Deduction/Collection
Minimum Tax /RemarksRates (FY 2020-2021)
Any company making
payment for promotion of
the company or its goods to
person engaged in
distribution/marketing of
goods
At the time of
payment/transfer/credit/adjust
ment
Any company selling goods
to distributor/other person
under a contract at a price
lower than the retail price
At the time of
payment/transfer/credit/adjust
ment
Cigarette manufacturer
company
At the time of
payment/transfer/credit/adjust
ment
Section
53EE
Commission or remuneration
paid to agent of foreign buyer
Bank At the time of payment Minimum tax (82C)
Tk 1,600/sm
(residential)
Tk 6,500/sm (non-
residential)
Tk 1,500/sm
(residential)
Tk 5,000/sm (non-
residential)
Tk 1,000/sm
(residential)
Tk 3,500/sm (non-
residential)
Section
53F
Section
53FF
Real estate or land
development business
Person responsible for
registering any document
for transfer of land or
building or apartment
Before registration building or apartment at
Gulshan, Banani,
Baridhara, Motijheel,
Dilkusha
building or apartment at
Dhanmondi, DOHS,
Mohakhali, Lalmatia,
Uttara, Bashundhara,
Dhaka Cantonment,
Kawran Bazar,
Panchlaish, Khulshi,
Nasirabad
building or apartment at
any other area within
DSCC, DNCC, CCC
Section
53E
3% X (retail price - selling price to distributor/other person)
5% X (retail price - selling price to distributor/other person)
Interest on saving deposits and
fixed deposits
Commission, discount or fees
15% (who/which fails to furnish TIN)
10% (if saving deposit balance does not exceed Tk. 1 lakh at
any time in the year)
10% (public university, educational institution with MPO,
ICAB, ICMAB, ICSMB)
5% (any fund exempted from tax)
No TDS: (i) DPS sponsored or approved by government (ii) NBR exempts income of payee from tax by general or special
order
1.50%
10% (who/which furnishes TIN)Bank, NBFI, Leasing
Company, Housing Finance
Company
At the time of payment or
credit, whichever is earlier
Minimum tax (82C)
Minimum tax (82C)
Final tax: (i) public
university, educational
institution with MPO,
ICAB, ICMAB, ICSMB;
(ii) any fund exempted
from tax
Minimum tax (82C)
10%
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Section/
Rule
Head of Withholding Tax Deducting/Collecting
Authority
Timing of
Deduction/Collection
Minimum Tax /RemarksRates (FY 2020-2021)
Tk 700/sm
(residential)
Tk 2,500/sm (non-
residential)
Tk 300/sm
(residential)
Tk 1,200/sm (non-
residential)
Tk 300/sm
(residential)
Tk 1,200/sm (non-
residential)
Section
53G
Insurance commission Person responsible for
making payment of
remuneration, reward or
commission
At the time of making payment
in any mode or credit to the
account of payee, whichever
is earlier
Minimum tax (82C)
Section
53GG
Fees of surveyors of general
insurance company
Person responsible for
payment
At the time of payment Minimum tax (82C)
Section
53H,
Rule 17II
Transfer of property Any registering officer
responsible for registering
any document for transfer
of property
Before registration
Section
53FF
Real estate or land
development business
Person responsible for
registering any document
for transfer of land or
building or apartment
Before registration
building or apartment at
any other area within
any other CC
building or apartment at
any other area except
abovebuilding or apartment at
any other area except
land in Dhaka, Gazipur,
Narayanganj,
Munshiganj, Manikganj,
Narshingdi and
Chittagong districts
land in any other
districts
Karwan Bazar of Dhaka 4% of the deed value or Tk 6,00,000/-
whichever is higher
4% of the deed value or Tk 3,60,000/-
whichever is higher
Agrabad and CDA
Avenue of
Chittagong
Final tax (82C): Deed
value less cost of
acquisition
5%
3%
Land or land and building located in the following
commercial areas
4% of the deed value or Tk
10,80,000/- whichever is higher
Gulshan, Banani,
Motijheel, Dilkhusha,
North South Road,
Motijheel Expansion
areas and Mohakhali of
Dhaka
5%
10%
Minimum tax (82C)
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Section/
Rule
Head of Withholding Tax Deducting/Collecting
Authority
Timing of
Deduction/Collection
Minimum Tax /RemarksRates (FY 2020-2021)
Section
53H,
Rule 17II
Transfer of property Any registering officer
responsible for registering
any document for transfer
of property
Before registration
Narayanganj, Banga
Bandhu Avenue,
Badda, Sayedabad,
Postogola and
Gandaria of Dhaka
4% of the deed value or Tk 3,60,000/-
whichever is higher
Uttara Sonargaon
Janapath, Shahbag,
Panthapath,
Banglamotor, Kakrail of
Dhaka
Nababpur and Fulbaria
of Dhaka
4% of the deed value or Tk 3,00,000/-
whichever is higher
4% of the deed value or Tk 6,00,000/-
whichever is higher
Final tax (82C): Deed
value less cost of
acquisition
Uttara (Sector 1-9),
Khilgaon rehabilitation
area (beside 100 feet
road), Azimpur,
Rajarbagh rehabilitation
area (beside bishwa
road), Baridhara
DOHS, Bashundhara
(Block: A–G), Niketon
of Dhaka, Agrabad,
Halishohar, Panchlaish,
Nasirabad, Mehedibag
of Chittagong
4% of the deed value or Tk 90,000/-
whichever is higher
Gulshan, Banani and
Baridhara of
Dhaka
4% of the deed value or Tk 3,00,000/-
whichever is higher
Dhanmondi of Dhaka
Land or land and building located in the following areas
4% of the deed value or Tk 2,40,000/-
whichever is higher
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Section/
Rule
Head of Withholding Tax Deducting/Collecting
Authority
Timing of
Deduction/Collection
Minimum Tax /RemarksRates (FY 2020-2021)
Section
53H,
Rule 17II
Transfer of property Any registering officer
responsible for registering
any document for transfer
of property
Before registration
Green Road (from
Road 3 to 8 of
Dhanmondi Residential
Area of Dhaka)
4% of the deed value or Tk 2,40,000/-
whichever is higher
Uttara (Sector 10 to
14), Nikunj (south),
Nikunj (North), Badda
Rehabilitation Area,
Ganderia Rehabilitation
Area, Syampur
Rehabilitation Area, IG
Bagan Rehabilitation
Area, Tongi Industrial
Area of Dhaka
4% of the deed value or Tk 60,000/-
whichever is higher
Final tax (82C): Deed
value less cost of
acquisition
Kakrail, Segunbagicha,
Bijoynagar, Eskaton,
Green Road, Elephant
Road, Fakirapool,
Arambagh, Maghbazar
(within one hundred
feet of main road),
Tejgaon Industrial
Area, Sher-e-
Banglanagar
Administrative Area,
Agargaon
Administrative Area,
Lalmatia, Mohakhali
DOHS, Cantonment of
Dhaka and Khulshi of
Chittagong
4% of the deed value orTk 1,80,000/-
ever is higher
Kakrail, Segunbagicha,
Bijoynagar, Eskaton,
Green Road, Elephant
Road area (outside one
hundred feet of main
road) of Dhaka
4% of the deed value or Tk 1,20,000/-
whichever is higher
www.hadeelutful.com Page 14 of 18
Section/
Rule
Head of Withholding Tax Deducting/Collecting
Authority
Timing of
Deduction/Collection
Minimum Tax /RemarksRates (FY 2020-2021)
Section
53H,
Rule 17II
Transfer of property Any registering officer
responsible for registering
any document for transfer
of property
Before registration
Within the jurisdiction of
Rajdhani Unnayan
Kartripakya (RAJUK)
and Chittagong
Development Authority
(CDA) except areas
specified above
4% of deed value
Syampur Industrial
Area, Postagola
Industrial Area and
Jurain Industrial Area of
Dhaka
4% of the deed value or Tk 48,000/-
whichever is higher
Khilgaon Rehabilitation
Area (beside less than
100 feet road),
Rajarbagh
Rehabilitation Area
(beside 40 feet and
other internal road) of
Dhaka
4% of the deed value or Tk 72,000/-
whichever is higher
Goran (beside 40 feet
road) and Hajaribagh
Tannery Area of Dhaka
4% of the deed value or Tk 30,000/-
whichever is higher
Final tax (82C): Deed
value less cost of
acquisition
Provided that where any structure, building, flat, apartment or
floor space is situated on the land, an additional tax shall be
paid at the rate of Tk 600/- per square meter or 4% of the
deed value of such structure, building, flat, apartment or floor
space, whichever is higher
Land or land and building located in following areas
www.hadeelutful.com Page 15 of 18
Section/
Rule
Head of Withholding Tax Deducting/Collecting
Authority
Timing of
Deduction/Collection
Minimum Tax /RemarksRates (FY 2020-2021)
Section
53HH
Collection of tax from lease of
immovable property
Any registering officer
responsible for registering
any document relating to
lease of immovable
property for not less than 10
years
Before registration
Section
53I
Interest on deposit of Post
Office Savings Bank Account
Person responsible for
paying interest
At the time of payment or
credt to the account of payee,
whichever is earlier
Section
53J
Rental value of vacant land or
plant or machinery
Specified person At the time of making payment
Section
53H,
Rule 17II
Transfer of property Any registering officer
responsible for registering
any document for transfer
of property
Before registration
Within the jurisdiction of
Gazipur, Narayanganj,
Munshiganj, Manikganj,
Narsingdi, Dhaka and
Chittagong districts
[excluding Rajdhani
Unnayan Kartripakya
(RAJUK) and
Chittagong
Development Authority
(CDA)], and within any
City Corporation
(excluding Dhaka South
City Corporation and
Dhaka North City
Corporation) and
Cantonment Board
3% of deed value
Areas within the
jurisdiction of a
paurasabha of any
district headquarter
3% of deed value
Areas of any other
Pauroshova
2% of deed value
Any other area not
specified above
1% of deed value
Final tax (82C): Deed
value less cost of
acquisition
4%
10%
5%
www.hadeelutful.com Page 16 of 18
Section/
Rule
Head of Withholding Tax Deducting/Collecting
Authority
Timing of
Deduction/Collection
Minimum Tax /RemarksRates (FY 2020-2021)
Section
53K
Deduction from payment to
newspaper or magazine or
private television channel or
private radio station or any web
site or any person for
advertisement or for purchasing
air time.
Specified person At the time of payment
Section
53N
Collection of tax from transfer of
share of shareholder of Stock
Exchanges
Principal Officer of stock
exchange
At the time of transfer or
declaration of transfer or
according consent to transfer,
whichever is earlier
Minimum tax (82C)
Section
53P
Deduction of tax from any sum
paid by real estate developer to
land owner
Person engaged in real
estate or land development
business
At the time of payment Final tax (82C)
Section
55
Income from lottery, winnings,
etc., as referred to in section 19
(13)
Person responsible for
payment
At the time of payment Minimum tax (82C)
Sl.
No.
Rate
1 20%
2 20%
3 20%
Section
54
Deduction of tax from dividends
4%
5% (transfer value - cost of acquisition)
15% on profit and gain
Section
56
Income of non-residents
15% (total of signing money, subsistence money, house rent
or in any other form called by whatever name for development
of land)
20%
Minimum tax liability of
non-resident and not
subject to refund, set-off
or adjustment [Section 56
(2A)]
Section
53M
Collection of tax from transfer of
securities or mutual fund units
listed with stock exchange by
the sponsor shareholders or
director or placement holder
BSEC or Stock Exchange At the time of transfer or
declaration of transfer or
according consent to transferTransfer value is closing price on the day of consent
accorded and if not traded on that day, the closing price of the
day when it was last traded
Transfer includes transfer under a gift, bequest, will or an
irrevocable trust
Principal officer of a
company
At the time of payment Bangladeshi company 20%
10%, if TIN is furnished
15%, if TIN is not furnished
Resident or non-
resident Bangladeshi
Minimum tax (82C)
Advisory or consultancy service
No TDS: Distribution of taxed dividend to a company if such
taxed dividend enjoys exemption under para 60, Part A, 6th
Schedule
Specified person or any
other person responsible for
making payment to non-
resident which constitutes
income chargeable to tax
under the ITO, 1984
At the time of payment Description of services or
payments
Pre-shipment inspection service
Professional service, technical
services, technical know-how
or technical assistance
www.hadeelutful.com Page 17 of 18
Section/
Rule
Head of Withholding Tax Deducting/Collecting
Authority
Timing of
Deduction/Collection
Minimum Tax /RemarksRates (FY 2020-2021)
4 20%
5 20%
6 20%
7 20%
820%
9 20%
1020%
11 20%
12 20%
13 15%
14
7.5%
15
7.5%
16 7.5%
17 15%
18 10%
19 15%
20%
30%
21 30%
22 30%
23 5.25%
Supplier
20
Section
56
Income of non-residents
Artist, singer or player
Salary or remuneration
Exploration or drilling in petroleum
operations
Rental of machinery, equipment,
etc.
Interest
Dividend:
(a) Company, fund and trust
(b) Any other person, not being a
company, fund and trust
Insurance premium
Advertisement broadcasting
Advertisement making or digital
marketing
Management service including
event management
Commission
Royalty, license fee or payments
related to intangibles
Architecture, interior design or
landscape design, fashion design
or process design
Certification, rating, etc.
Legal service
Charge or rent for satellite, airtime
or frequency, rent for channel
broadcast
Minimum tax liability of
non-resident and not
subject to refund, set-off
or adjustment [Section 56
(2A)]
Capital gain
Specified person or any
other person responsible for
making payment to non-
resident which constitutes
income chargeable to tax
under the ITO, 1984
At the time of payment
Air transport or water transport not
being the carrying services
mentioned in section 102 or 103A
Contractor, sub-contractor of
manufacturing, process or
conversion, civil work,
construction, engineering or works
of similar nature
www.hadeelutful.com Page 18 of 18
Section/
Rule
Head of Withholding Tax Deducting/Collecting
Authority
Timing of
Deduction/Collection
Minimum Tax /RemarksRates (FY 2020-2021)
24 5.25%
24A 20%
25
5.25%
26 20%
27 30%
Section
68A
Advance tax by cigarette
manufacturer
Taxes zone concerned Every month and adjustable
against quarterly installments
u/s 66
Sl.
No.
Rate (Tk.)
1 25,000
2 50,000
3 75,000
4 125,000
5 150,000
6 200,000
7 30,000
Any payments against any
services not mentioned above
Any other payments
Section
56
Income of non-residents
Survey for coal, oil or gas
exploration
Any service for making
connectivity between oil or gas
field and its export point
Fees, etc., of surveyors of general
insurance company
Non-deduction/Partial deduction: NBR's certificate is
required for making payment to non-resident without
deduction or with a deduction at reduced rate due to tax treaty
or any other reason. Certificate will be issued within 30 days.
Minimum tax liability of
non-resident and not
subject to refund, set-off
or adjustment [Section 56
(2A)]
3% X (gross sale - VAT & SD)
Note: Person on authority concerned shall not effect transfer
of shares if tax on capital gain is not paid
Specified person or any
other person responsible for
making payment to non-
resident which constitutes
income chargeable to tax
under the ITO, 1984
At the time of payment
Note: (i) Adjustable
against tax payable for
income from regular
sources; (ii) not
refundable; (iii)
exemption list provided in
section 68B
On or before the date of
registration or fitness renewal
Section
68B
Advance tax by owner of
private motor car
Authority responsible for
registration/fitness renewal
Type & egine capacity
Car/jee, <1500cc
Car/jee, >1500cc but <2000cc
Car/jee, >2000cc but <2500cc
Car/jee, >2500cc but <3000cc
Car/jee, >3000cc but <3500cc
Car/jee, >3500cc
Microbus
Note: (i) 50% higher tax for each additional motor car, if
owner has 2 or more motor cars in own or joint names; (ii)
AIT exempted in the cases specified in section 68B (3)
The End