¹[ 1. Such income treated as capital gain under this Act shall be taxed in the following manner-

(a) at the rate of 15% (fifteen percent) on the capital gain earned by company, fund and trust;

(b) at the rate of 15% (fifteen per cent) on the capital gain arising from the transaction of securities of companies listed with a stock exchange by the assessees other than company, fund and trust;

(c) in case of capital gains other than capital gains arising from the transaction of securities of companies listed with a stock exchange by the assessees other than company, fund and trust––

(i) where capital gains arise as a result of disposal of capital assets after not more than five years from the date of acquisition or receipt, the said gain shall be included in the total income and tax on total income shall be at regular rate;

(ii) where capital gains arise as a result of disposal of capital assets after five years from the date of acquisition or receipt, tax on capital gains shall be at the rate of 15% (fifteen percent). ]

2. Where the total income of an assessee includes any income by way of “dividend” referred to in clause (81) of section 2, the tax payable on such dividend income shall be—

(a) in the case of a company, 20% (twenty percent); and

(b) in the case of a person other than a company, such dividend will be included with the total income and the rate applicable on the total income of such person.

3. In case of winnings in lottery, word game, card game, online game or similar game, 25% (twenty-five percent) will be charged on such receipt.

²[ 4. Tax at the rate of 20% (twenty percent) shall be charged on the gross income of any such company not required to file return under sub-section (2) and shall be paid in the manner prescribed in the written order issued by the Board:

Provided that, –

(1) it shall not include the following incomes, namely:–

(a) any income exempted from tax;

(b) any donation or grant;

(c) any type of tax, rent and duties;

(2) this provision shall not apply to such company having no permanent establishment in Bangladesh. ]