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Income Tax SRO

Income Tax SRO - Table of Contents

Issue dateIncome Tax SRO NumberDescription of Income Tax SROCategory 1Category 2Current statusRemarksDownload Income Tax SRO
10-03-2025SRO NO. 82-Law/Income Tax-04/2025Withholding tax rate on import of fresh Fruits has reduced to 5% from 10%Fresh FruitsWithholding TaxActiveDownload
02-03-2025SRO NO. 71-Law/Income Tax-03/2025Withholding tax rate on goods imported for the production of cancer-preventive medicines has been reduced from 5% to 2%cancer-preventive medicinesWithholding TaxActiveDownload
10-02-2025SRO NO. 53-Law/Income Tax-02/2025Cancellation of income tax exemption of Shuchona Foundation and tax exemption on donations made to Shuchona FoundationShuchona FoundationCancellation of Tax benefitActiveDownload
04-02-2025SRO NO. 48-Law/Income Tax-01/2025Tax exemption in favor of foreign doctors for providing medical care to patients injured in the recent anti-discrimination student movementAnti-discrimination student movementTax benefitActiveDownload
07-01-2025SRO NO. 12-Law/Income Tax-62/2025Tax rate will be 20% for Freezer, Refrigerator, Motor Cycle, AC and Compressor manufacturer and repealed of SRO No. 325 of 2021Freezer, Refrigerator, Motor Cycle, AC and CompressorTax benefitActiveThis SRO will remain in force till 30 June 2032.Download
17-12-2024SRO NO. 418-Law/Income Tax-61/2024Repealed of SRO No. 68-Law-Income Tax-2019, dated 13 March 2019_Tax Exemption of loan interest for SS Power LimitedLoan InterestSS Power LimitedActiveDownload
17-12-2024SRO NO. 417-Law/Income Tax-60/2024Repealed of Clause 33 of Part 1 of 6th Schedule of Income Tax Act 2023_Tax exemption on foreign income of ocean-going ships6th ScheduleOcen going shipsActiveDownload
12-12-2024SRO NO. 415-Law/Income Tax-59/2024AIT will be 0% at the time of import of Sunflower-seed or Safflower Oil and Low Erucic Acid Rape or Colza OilTDS RulesTDS Rules 2024ActiveWill be in force till 31 March 2025Download
03-12-2024SRO NO. 405-Law/Income Tax-58/2024All types of Income of July Shaheed Smriti Foundation will be tax exemptedJuly Shaheed Smriti FoundationTax benefitActiveThis SRO will remain in force till 30 June 2029.Download
03-12-2024SRO NO. 404-Law/Income Tax-57/2024Donation paid to July Shaheed Smriti Foundation will be exempted from Tax paymentJuly Shaheed Smriti FoundationDonationActiveThis SRO will remain in force till 30 June 2029.Download
03-12-2024SRO NO. 402-Law/Income Tax-55/2024Cancellation of Proviso relating to donation made to national level institutions established in memory of Father of the NationInvestment tax rebateFather of the nationActiveDownload
03-12-2024SRO NO. 401-Law/Income Tax-56/2024Repeal of certain SROs mainly related to different types of organization's tax exemption and donationActiveDownload
26-11-2024SRO NO. 400-Law/Income Tax-54/2024Tax exemption for Renewable Energy and Repealed of SRO No. 375 of 2024Power companyRenewable EnergyActiveEffective from 01 July 2025Download
21-11-2024SRO NO. 395-Law/Income Tax-53/2024AIT at the time of import of Dates will be 3%TDS RulesTDS Rules 2024AmendedWill be in force till 31 March 2025Download
04-11-2024SRO NO. 383-Law/Income Tax-52/2024Amendment of Clause 1 of 7th Schedule of Income Tax Act 2023 related to Capital Gain RulesCapital GainShare businessActiveEffective from 01 July 2025Download
03-11-2024SRO NO. 382-Law/Income Tax-51/2024AIT at the time of import of Rice will be 2%TDS RulesTDS Rules 2024AmendedDownload
27-10-2024SRO NO. 375-Law/Income Tax-50/2024Tax exemption for Renewable energy based private power generation company operated under BOOPower companyRenewable EnergyRepealedThis SRO is repealed by SRO No. 400-Law/Income Tax-54/2024,dated 26 Nov 24.Download
23-10-2024SRO NO. 368-Law/Income Tax-49/2024Gift or Donation paid to Center for Zakat Management (CZM) will be considered as allowable investmentCenter for Zakat Management (CZM)DonationActiveThis SRO will remain in force till 30 June 2029.Download
09-10-2024SRO NO. 340-Law/Income Tax-48/2024Donation paid to As-Sunnah Foundation will be exempted from tax paymentAs-Sunnah FoundationDonationActiveThis SRO will remain in force till 30 June 2029.Download
09-10-2024SRO NO. 339-Law/Income Tax-47/2024All types of Income of Grameen Bank will be exempted from tax paymentGrameen BankTax benefitActiveThis SRO will remain in force till 31 Dec 2029.Download
02-09-2024SRO NO. 304-Law/Income Tax-45/2024All types of Income of ICB Unit Fund will be tax exemptedICB Unit FundTax benefitActiveDownload
02-09-2024SRO NO. 303-Law/Income Tax-46/2024Amendment of Part 3 of 1st Schedule. From now on investment in flat, bulding, apartments, floor space including land will be allowed to whiten black assetsWhiten black assetsFlat, Building Apartments, Floor space, LandActiveDownload
27-06-2024SRO NO. 254-Law/Income Tax-44/2024SRO No. 254-Law-Income Tax-44-2024_Repealed of SRO No. 157 of 2024 (By SRO No. 157 NBR repealed few SROs, but not retain)BEZA, Hi Tech ParkDividend, capital gain, Royalty, Expat exemptionAmendedSRO No. 227, 229, 298, 299, 300, 301 & 302 of 2025 will remain in effectDownload
27-06-2024SRO NO. 253-Law/Income Tax-43/2024Repealed of SRO No. 196 of 2015_Tax Exemption of capital gain income derived from the sale of listed company's shareCapital GainSale of shareActiveDownload
27-06-2024SRO NO. 248-Law/Income Tax-42/2024Amendment of Tax Deducted at Source (TDS) Rules 2024TDS RulesTDS Rules 2024AmendedDownload
27-06-2024SRO NO. 247-Law/Income Tax-41/2024Amendment of SRO No. 208 of 2023_Tax exemption for private power (other than coal based) generation companyPower companyTax benefitAmendedDownload
27-06-2024SRO NO. 246-Law/Income Tax-40/2024Repealed of Proviso and Explanation of Clause 1 of SRO No. 325 of 2021 & SRO No. 158 of 2024Freezer, Refrigerator, Air Conditioner & Motor CycleTax benefitAmendedDownload
27-06-2024SRO NO. 245-Law/Income Tax-39/2024Tax Exemption for the entity located under Hi-Tech Park jurisdiction and Repealed of SRO No. 228 of 2015 & SRO No. 160 of 2024Hi Tech ParkTax benefitActive10 years from commercial operationDownload
27-06-2024SRO NO. 244-Law/Income Tax-38/2024Tax Exemption for the entity located under BEZA jurisdiction and Repealed of SRO No. 104 of 2020 & SRO No. 159 of 2024BEZATax benefitActive10 years from commercial operationDownload
27-06-2024SRO NO. 243-Law/Income Tax-37/2024Income Tax Alternative Dispute Resolution Rules 2024ADR RulesADR Rules 2024ActiveDownload
29-05-2024SRO NO. 161-Law/Income Tax-36/2024Tax Deducted at Source (TDS) Rules 2024TDS RulesTDS Rules 2024ActiveDownload
29-05-2024SRO NO. 160-Law/Income Tax-35/2024Tax Exemption for the entity located under Hi-Tech Park jurisdiction for 10 years from commercial operationHi Tech ParkTax benefitRepealedThis SRO is repealed by SRO No. 245-Law/Income Tax-39/2024,dated 27 June 24.Download
29-05-2024SRO NO. 159-Law/Income Tax-34/2024Tax Exemption for the entity located under BEZA jurisdiction for 10 years from commercial operationBEZATax benefitRepealedThis SRO is repealed by SRO No. 244-Law/Income Tax-38/2024,dated 27 June 24.Download
29-05-2024SRO NO. 158-Law/Income Tax-33/20245% tax rate on Freezer, Refrigerator, Air Conditioner & Motor Cycle Manufacturer for 12 years from commercial operationFreezer, Refrigerator, Air Conditioner & Motor CycleTax benefitRepealedThis SRO is repealed by SRO No. 246-Law/Income Tax-40/2024,dated 27 June 24.Download
29-05-2024SRO NO. 157-Law/Income Tax-32/2024Repeal of certain SROs with condition that benefit already enjoyed will continue as if the SRO had not been replealedRepealedThis SRO is repealed by SRO No. 254-Law/Income Tax-44/2024,dated 27 June 24.Download
29-05-2024SRO NO. 156-Law/Income Tax-31/202415% tax rate on Recognized Provident Fund, Approved Gratuity Fund & Approved Superannuation Fund and Approved Pension FundFund Tax RateRPF, AGF, ASF, APFActiveDownload
29-05-2024SRO NO. 155-Law/Income Tax-30/2024Tax Exemption of all income other than Interest, Dividend & Capital Gain of Oncology Club Bangladesh & Obstetrical and Gynaecological Society of BangladeshOncology Club & OGSBTax benefitActiveDownload
22-04-2024SRO NO. 100-Law/Income Tax-29/2024Tax exemption of interest or profit received by a depositor or non-resident Bangladeshi lender from an offshore banking unit_22 April 2024Interest or ProfitsOffshore Banking unitActiveDownload
13-03-2024SRO NO. 51-Law/Income Tax-28/2024Tax exemption of Research Grants received by any University, College or Research Organization from any entity outside Bangladesh_13 March 2024Research GrantsUniversity, College and Research OrganizationActiveThis SRO will remain in force till AY 2026-27.Download
13-03-2024SRO NO. 50-Law/Income Tax-27/20240.50% TDS under section 123 on income from export of lather and lather goods_13 March 2024Lather goodsTDS reduction, Export incomeActiveThis SRO will remain in force till 30 June 2025.Download
13-03-2024SRO NO. 49-Law/Income Tax-26/202415% tax on management fees income of Mutual Fund by Assets Management Companies_13 March 2024Mutual FundAssets Management CompanyActiveThis SRO will remain in force till AY 2026-27.Download
04-03-2024SRO NO. 44-Law/Income Tax-25/2024Tax rates on export income & repealed on earlier SRO No. 210-Law-Income Tax-05-2023 dated 26 June 2023Export incomeTax benefitActiveThis SRO will remain in force till 30 June 2028.Download
30-01-2024SRO NO. 17-Law/Income Tax-24/2024TDS under Section 111 (Compensation at the time of acquisition of property) will be considered as Final Tax Settlement_31 January 2024Final tax settlementcompensation at the time of acquisition of propertyActiveAcquisition of propertyDownload
03-01-2024SRO NO. 01-Law/Income Tax-23/2024Exemption of Tax deduction when remitting interest extended till 31 Dec 2024TDS on Loan InterestRelief from WHTActiveTDS exemption is allowed till 31 Dec 2024.Download
06-12-2023SRO NO. 333-Law/Income Tax-20/202315% tax rate on Recognized Provident Fund, Approved Gratuity Fund & Approved Superannuation Fund and Approved Pension Fund for AY 2023-2024Fund Tax RateRPF, AGF, ASF, APFActiveOnly for AY 2023-24Download
30-11-2023SRO NO. 329-Law/Income Tax-22/2023Changes in TDS Rules 2023TDS RulesTDS Rules 2023RepealedRepealed by TDS Rules 2024, SRO no. 161 of 2024Download
28-11-2023SRO NO. 324-Law/Income Tax-21/2023Exemption of all Gift or Donations other than bank interest of Tajuddin Ahmad and Syeda Zohra Tajuddin Memorial Foundation for 5 yearsTajuddin Ahmad and Syeda Zohra Tajuddin Memorial FoundationTax benefitActiveTax exemption is allowed till AY 2025-26.Download
28-11-2023SRO NO. 323-Law/Income Tax-19/2023Exemption of Tax deduction when remitting interest till 28 Feb 2024TDS on Loan InterestRelief from WHTAmendedTax exemption is allowed till 28 Feb 2024.Download
05-11-2023SRO NO. 304-Law/Income Tax-18/2023Tax rate will be 10% on the income earned from Jute productsJute ProductsTax benefitActiveTax exemption is allowed till AY 2025-26.Download
31-10-2023SRO NO. 295-Law/Income Tax-17/2023Income earned as Pension under Universal Pension Scheme will be tax free & subscription to Universal Pension Scheme will be allowed as allowable investment to claim investment tax rebateUniversal Pension SchemeInvestment tax rebateActiveTax free incomeDownload
11-10-2023SRO NO. 286-Law/Income Tax-16/2023Tax collection under section 125 will be final tax settlement for any income generated from transfer of capital assetsFinal tax settlementLand sale taxActiveTax on land saleDownload
02-10-2023SRO NO. 278-Law/Income Tax-12/2023Exemption of all income derived from medical services other than bank interest of Ispahani Islamia Eye Institute and Hospital for 3 yearsGenocide-Torture Archive and Museum TrustTax benefitActiveTax exemption is allowed for 10 years.Download
02-10-2023SRO NO. 279-Law/Income Tax-11/2023Exemption of all income other than bank interest of Genocide-Torture Archive and Museum Trust for 10 yearsIspahani Islamia Eye Institute and HospitalTax benefitActiveTax exemption is allowed for 3 years.Download
03-10-2023SRO NO. 283-Law/Income Tax-14/2023Changes in TDS Rules 2023TDS RulesTDS Rules 2023RepealedRepealed by TDS Rules 2024, SRO no. 161 of 2024Download
03-10-2023SRO NO. 282-Law/Income Tax-15/2023Exemption of salary & allowance of expats working under Elevated Expressway PPP ProjectsExpatTax benefitActiveTax exemption is allowed from 01 July 2023 to 30 June 2026.Download
03-10-2023SRO NO. 281-Law/Income Tax-13/2023Tax exemption for coal based private power generation companyPower companyTax benefitActiveTax exemption is allowed up to 15 years from the commercial operation.Download
12-09-2023SRO NO. 266-Law/Income Tax-10/2023Income Tax Return Rules 2023Income Tax ReturnTax ReturnsActiveForm of Income Tax ReturnsDownload
29-08-2023SRO NO. 259-Law/Income Tax-08/2023Reduction of minimum tax on carbonated beverage from 5% to 3%Minimum TaxCarbonated BeverageAmendedDownload
23-08-2023SRO NO. 253-Law/Income Tax-09/2023Final Tax Settlement of savings certificates, interest or profit and export cash subsudiyFinal tax settlementTax benefitActiveShanchaypatraDownload
13-07-2023SRO NO. 225-Law/Income Tax-07/2023Tax exemption of govt service holderGovt. service holderTax benefitActiveDownload
13-07-2023SRO NO. 224-Law/Income Tax-06/2023Changes in TDS Rules 2023TDS RulesTDS Rules 2023RepealedRepealed by TDS Rules 2024, SRO no. 161 of 2024Download
26-06-2023SRO NO. 210-Law/Income Tax-05/2023Reduced Tax rates for export incomeExport incomeTax benefitRepealedThis SRO is repealed by SRO No. 44-Law/Income Tax-24/2024,dated 8 March 24.Download
26-06-2023SRO NO. 209-Law/Income Tax-04/2023Repeal of certain Rules of Income Tax Rules 1984Income Tax RulesIncome Tax RulesAmendedDownload
26-06-2023SRO NO. 208-Law/Income Tax-03/2023Tax exemption for private power generation company other than coal basedPower companyTax benefitAmendedThis SRO is amended by SRO No. 247-Law/Income Tax-41/2024,dated 27 June 24.Download
26-06-2023SRO NO. 207-Law/Income Tax-02/2023Income Tax Preparer RulesIncome Tax PreparerIncome Tax PreparerActiveDownload
26-06-2023SRO NO. 206-Law/Income Tax-01/2023Tax Deducted at Source (TDS) Rules 2023TDS RulesTDS Rules 2023RepealedRepealed by TDS Rules 2024, SRO no. 161 of 2024Download

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