Jurisdiction TDS Download

জাতীয় রাজস্ব বোর্ডের সর্বশেষ অধিক্ষেত্র-আদেশ অনুযায়ী 1984 সালের আয়কর অধ্যাদেশের 52 ধারা/বিধি 16-তে বর্ণিত সকল উৎসে কর কর্তনকারী (TDS) কর্তৃপক্ষ কর অঞ্চল-২, ঢাকা-র উৎসে-কর-কর্তন-অধিক্ষেত্র হিসাবে বিবেচিত হইবে। তদনুযায়ী, 52 ধারা/16 বিধি মোতাবেক উৎসে কর্তনকৃত সমুদয় আয়কর কর অঞ্চল-২ ঢাকা-র অনুকুলে (কোড 1-1141-0005-0101(কোম্পানীর জন্য) এবং 1-1141-0005-0111(ব্যক্তি ও অন্যান্যের জন্য) জমা করিতে হইবে। 52 ধারা মোতাবেক আয়কর অধ্যাদেশের ২(২০) ধারায় বর্ণিত সকল প্রকার নিবাসী দেশী-বিদেশী কোম্পানী, স্থানীয় কর্তৃপক্ষ, বিশ্ববিদ্যালয়, এনজিও, মেডিক্যাল কলেজ, ডেন্টাল কলেজ, ইঞ্জিনিয়ারিং কলেজসমূহ   এবং   সরকারের   যে কোন কর্তৃপক্ষ কর্তৃক ঠিকাদারী চুক্তি কার্যকরণ ও মালামাল সরবরাহের বিপরীতে বিল পরিশোধকালে ৫২ ধারায় উৎসে কর কর্তন করতঃ কর অঞ্চল-২ এর উপরে বর্ণিত কোডের মাধ্যমে সরকারী খাতে জমা দেওয়া বাধ্যতামূলক। রেডি রেফারেন্স হিসাবে আয়কর অধ্যাদেশের 52 ধারা ও আয়কর বিধিমালার বিধি-16 নিচে দেওয়া আছে।

As per the latest jurisdiction order of NBR, all TDS-deducting authorities under Section 52 and Rule 16 of The Income Tax Ordinance 1984 are under the jurisdiction of Dhaka Taxes Zone 2. That means, all taxes deducted at source under Section 52/Rule 16 by those authorities are to be deposited into government treasury through the following two accounts of Dhaka Taxes Zone 2: 1-1141-0005-0101(if TDS is deducted from Company) and 1-1141-0005-0111(if TDS is deducted from Individuals and others). According to The Income Tax Ordinance 1984, all Local and Foreign resident companies (as defined in Section 2(2)),   Local Authority,   University,   NGO, Medical College, Dental College, Engineering College and any other Govt. Authority at the time of
payment of bills for Contractor’s works and Supply of goods must deduct TDS under section 52 and Rule 16 and deposit the same to the government treasury through the above-mentioned two Accounts of Dhaka Taxes Zone 2. Section 52 of The Income Tax Ordinance 1984 and Rule 16 of The Income Tax Rules are quoted below for ready reference:

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"Section 52 .-- Deduction of Tax from payment to contractors, etc : (1) Where any payment is to be made, whether in full or in part, or by way of advance, on account of supply of goods or ²[execution of contract or sub-contract] ³[***] ⁴[***] to any such person or class of persons as may be prescribed, the person responsible for making the payment shall, at the time of making such payment deduct tax on the amount so payable at such rate as may be prescribed.

(2) Any amount deducted under sub-section (1) shall be deemed to be an advance payment of tax by the payee and shall be given credit for in the assessment of his tax." (As amended upto July 01, 2015)

"Section :16
Deduction of tax from payment to contractors, etc. : For the purpose of making a deduction of tax under section 52, persons responsible for making any payment (including a payment by way of an advance) to any other person (including a company, firm, association or Hindu undivided family) (3) [on account of supply of goods or execution of a contract] (4)[* * * ] to or with   (5)[the Government or any authority, corporation or body, including its units, the activities or the principal activities of which are authorized by any Act, Ordinance, order of instrument having the force of law in Bangladesh.] or (6)[any company as defined in clause (20) of section 2 of the Ordinance (7)[***} or any banking company, or any insurance company or any co-operative bank established by or under any law for the time being in force] or any Non-government Organization registered with (8)[NGO Affairs Bureau or any university or medical college or dental college or engineering college], shall deduct an amount calculated on the payment made at the rates laid down in the Schedule below :

            Provided that the tax to be deducted (9)[or collected] at the time of making payment shall be according to the payments are made in part in any financial year:

            Provided further that where the Board gives a certificate in writing on the application of any assessee or class of assesses who is a recipient of any payment will be less than the minimum liable to tax or will be liable to a rate of tax less than the rate specified in the rule, the person responsible for paying any amount on account of the supply of goods or execution of contract (10)[***] shall, unless such certificate is cancelled by the Board pay the amount without deduction or deduct the tax at a rate less than the rate specified in this rule:

            (11)[Provided further that where the Board gives a permission in writing on the application of any person responsible for paying any amount on account of the supply of goods or execution of contract (12)[***} under any foreign aided project in Bangladesh, full payment of the bill may be made on production of the payment of tax deductible from such bill.]"

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