(1) Without prejudice to the generality of section 66, in special cases, the provisions of this Chapter shall apply to the computation of “income from other sources” in accordance with the provisions of this Chapter. 

(2) where any sum found credited in any income year in the accounts of the taxpayer or in any other documents, the nature and source of which the taxpayer cannot provide any satisfactory explanation or the explanation of the taxpayer does not appear to the satisfaction of the Deputy Commissioner of Taxes, in that case, the said amount shall be included as income of the taxpayer under “income from other sources” in the said income year. 

(3) Where (a+b+c) is greater than (d+e+f) in case where the taxpayer owns any asset or incurs any debt or incurs any expenditure or any such transaction affecting the assets of the taxpayer in any income year, (a+b+c) — (d+e+f) shall be included as income of the taxpayer in the “income from other sources” category in the said income year, where—

a = Increase in net assets, 

b = Actual cost incurred, 

c = Other expenditure from the Found other than a and b,

d = Total Assessed Income,

e = Assessed tax exempted 

f = Other acceptable other than d and e.

(4) Where the taxpayer purchases from a person any asset other than commercial stock or financial asset and the Deputy Commissioner of Taxes has reasonable grounds to believe that the price paid by the taxpayer is less than the fair market value, the difference between the price paid and the fair market value shall be treated as income of the taxpayer and classified as “income from other sources”. 

(5) Any fee, commission, compensation, goodwill by whatever name so called, received by the taxpayer in any income year on account of cancellation or rescission of any agreement or alteration or modification of any terms of the agreement shall be deemed to be and included as “income from other sources” of the taxpayer in the relevant income year. 

(6) Any lump sum received or due by a taxpayer in any income year in the form of salami or premium by way of lease or rent shall be included as income under “income from other sources” category in that income year of the taxpayer.

(7) If tax is not deducted or collected at source in accordance with Part-7 from the amount paid by a taxpayer during the acquisition of any asset in any income year, such amount paid shall be included as income of the “income from other sources” category in the said income year of the taxpayer.

 (8) If a taxpayer receives any profit or benefit in any income year in view of waiver of loan liability, whether convertible or not, the monetary value of the said profit or benefit shall be treated as income of the taxpayer in that income year and shall be included in the head “income from other sources” category: 

Provided that the provisions of this sub-section shall not apply in the following cases, namely:-

1. waiver of loan or interest granted to a natural person by any financial institution registered under the Scheduled Bank or the Financial Institutions Acv 1993 (Act No. 27 of 1993); 
2. by reason of any margin loan or waiver of interest arising thereon by a merchant banker and portfolio manager or stock broker registered under the Bangladesh Securities and Exchange Commission Act, 1993 or rules made thereunder against an investment in any securities traded on a stock exchange by an individual taxpayer upto Tk. 10 (Ten) lakh profit or benefit. 

(9) In any income year, if the taxpayer receives any money by winning lottery, word game, card game, online game or games of any such nature, such receipt shall be included as income under “income from other sources” category of the concerned taxpayer in the said income year.

 (10) Where such company, which is not listed on the Stock Exchange, receives paid-up capital in cash from any shareholder without bank transfer in any income year, the said paid-up capital shall be included as income under the “income from other sources” category of the company taxpayer in that income year:  

Provided that this provision shall not apply if any assets or services other than cash are received as paid-up capital in accordance with the Companies Act, 1994 (Act No, 18 of 1994).

(11) Where a company taxpayer borrows any amount from any other person other than through the medium of a bank account, such amount shall be deemed to be income of the taxpayer in the income year in which the loan was received and shall be included as “income from other sources” category: 

Provided that where any loan referred to in this sub-section or any part thereof is repaid in any subsequent income year, the amount so repaid shall be excluded while computing the income of such subsequent income year.

(12) Where a company taxpayer purchases directly or on hire one or more motor cars or jeeps and the value of any motor gar or jeep exceeds 10 (ten) percent of its paid-up capital including reserves and accumulated profits, in that case 50% of the amount exceeding such 10% shall be included as income in the “income from other sources” category of the taxpayer in the said income year.

(13) In case any individual taxpayer receives from any other person other than crossed check or bank transfer as any advance, loan, donation or any other form of deposit exceeding a total amount of Tk. 5 (five) lakh in such case the amount so received in the income year in which the advance, loan, donation or any other form of deposit was received, the income of the taxpayer under “income from other sources” shall include:

Provided that nothing in this sub-section shall apply to the following

(a) if such money is received from the spouse, parent or child and the same is withdrawn from the bank account of the donor;

(b) any deposit accepted by a bank, financial institution and any organization registered with the NGO Affairs Bureau or the Microcredit Regulatory Authority.

(14) Where any such taxpayer not engaged in real estate business purchases building materials for the construction or repair of any house property or part thereof and does not pay the same within 2 (two) income years after the end of the income year related to such purchase, in that case, the same shall be included as “income from other sources” category of the taxpayer in the income year following the end of the said 2(two) income year.

(15) Where a taxpayer files an revised return under section 175, 180 or 212 and shows in the said revised return any such income which is exempted or subject to a reduced rate of tax, the amount equal to a-b shall be included in the income year of the taxpayer from “income from other sources” category, where—  

a = amount shown m revised   exempted or reduced rate of tax, 

b = Income shown in original return:

Provided that the provisions of this sub-section shall not apply in cases where the banking medium is attached and suitable evidence is produced.