Income Tax Act 2023
Section 139 - Collection of tax from Inland Ships
(as updated till Finance Act 2024)
(1) The person responsible under the Inland Shipping Ordinance, 1976 (Ordinance No. LXXII of 1976) shall not grant certificate of survey to any inland ship under section 9 or renew any certificate of survey under section 12 of the said Act unless a challan of advance tax computed at the rate mentioned in the following table is attached with the application for obtaining survey certificate or renewal of survey certificate:
Table
| SL. No. | Description of inland ships | Advance tax (in taka) |
| (1) | (2) | (3) |
| 1. | Inland ships engaged in carrying passengers in inland water | Taka 125 (one hundred and twenty five) per passenger on the basis of the carrying capacity of passengers at daytime |
| 2. | Cargo, Container (multipurpose) and Coaster engaged in carrying goods in inland water | Taka 170 (one hundred and seventy) per gross tonnage on the basis of carrying capacity of goods |
| 3. | Dump barge engaged in carrying goods in inland water | Taka 125 (one hundred and twenty five) per gross tonnage on the basis of carrying capacity of goods. |
(2) In case of granting a certificate of survey or renewing a certificate of survey for more than one year, advance tax under sub-section (1) shall be collected on or before 30th June in every subsequent year or years following the year of issuance or renewal of such certificate.
(3) Where any person fails to pay advance tax in accordance with subsection (2), the amount of advance tax payable shall be determined in accordance with A + B formula, where—
A = the amount of advance tax not paid in the previous year or years, and
B = the amount of advance tax payable under sub-section (1) for the year in which an assessee is making the payment.
(4) For the purpose of this section, “inland ship” and “inland water” shall respectively mean the “inland ship” and “inland water” as defined in the Inland Shipping Ordinance, 1976 (Ordinance No. LXXII of 1976).
Disclaimer: This is the authentic English text of the Income Tax Act 2023, as published under SRO No. 404-Law/2025 dated 08 October 2025. In the event of any inconsistency or conflict between the content on this website and the official Government publications or gazette notifications relating to laws, rules, regulations or SROs, the official Government publications and notifications shall prevail.
Section 139 - Collection of Tax from Operation of Vessels
(1) The person in charge under the Inland Shipping Ordinance, 1976 (Ordinance No. LXXII of 1976) shall not grant a survey certificate to any vessel under section 9 of the said Ordinance or renew a survey certificate under section 12 of the said Ordinance, unless receipt of survey certificate or application for renewal of survey certificate is accompanied by advance tax deposit challan at the rates mentioned in the table below, namely:
Table
Serial No. | Vessel Description | Advance Tax (Tk.) |
(1) | (2) | (3) |
1 | Inland ships engaged in carrying passengers in inland water ways | Tk.125 (one hundred twenty five) per passenger based on daytime passenger capacity |
2 | Cargo, Container (multi-purpose) and Coaster engaged in carrying goods in inland water | Tk.170 (one hundred seventy) per gross tonnage |
3 | Dump barge engaged in carrying goods in inland water ways transport | Tk.125 (one hundred twenty five) per gross tonnage on the basis of cargo carrying capacity |
(2) In cases where the survey certificate is issued or the survey certificate is renewed for more than one year, the tax payable under subsection (1) shall be collected on or before the 30* day of June of any year following the year of issue of the survey certificate or renewal of the survey certificate.
(3) In case any person fails to pay advance tax as per sub-section (2) in any year, the amount of advance tax to be paid by such person in the following year under rule a+b, where-
a= amount of advance tax unpaid in previous year or years, and
b = amount of advance tax payable under sub-section (1) in the year of payment.
(4) In this section “Inland Ship” and “Inland Water” shall mean
“Inland Ship” and “Inland Water” respectively as defined in the Inland Shipping Ordinance, 1976 (Ordinance No. LXXII of 1976).
বিশেষ দ্রষ্টব্য: এই ওয়েবসাইটে উল্লিখিত কোনো কিছু যদি সরকার কর্তৃক ইস্যুকৃত আইন, বিধি, প্রজ্ঞাপন ও আদেশের সহিত সাংঘর্ষিক হয় সেইক্ষেত্রে উক্ত ইস্যুকৃত আইন, বিধি, প্রজ্ঞাপন ও আদেশই প্রাধান্য পাবে।