10-03-2025 | SRO NO. 82-Law/Income Tax-04/2025 | Withholding tax rate on import of fresh Fruits has reduced to 5% from 10% | Fresh Fruits | Withholding Tax | Active | | Download |
02-03-2025 | SRO NO. 71-Law/Income Tax-03/2025 | Withholding tax rate on goods imported for the production of cancer-preventive medicines has been reduced from 5% to 2% | cancer-preventive medicines | Withholding Tax | Active | | Download |
10-02-2025 | SRO NO. 53-Law/Income Tax-02/2025 | Cancellation of income tax exemption of Shuchona Foundation and tax exemption on donations made to Shuchona Foundation | Shuchona Foundation | Cancellation of Tax benefit | Active | | Download |
04-02-2025 | SRO NO. 48-Law/Income Tax-01/2025 | Tax exemption in favor of foreign doctors for providing medical care to patients injured in the recent anti-discrimination student movement | Anti-discrimination student movement | Tax benefit | Active | | Download |
07-01-2025 | SRO NO. 12-Law/Income Tax-62/2025 | Tax rate will be 20% for Freezer, Refrigerator, Motor Cycle, AC and Compressor manufacturer and repealed of SRO No. 325 of 2021 | Freezer, Refrigerator, Motor Cycle, AC and Compressor | Tax benefit | Active | This SRO will remain in force till 30 June 2032. | Download |
17-12-2024 | SRO NO. 418-Law/Income Tax-61/2024 | Repealed of SRO No. 68-Law-Income Tax-2019, dated 13 March 2019_Tax Exemption of loan interest for SS Power Limited | Loan Interest | SS Power Limited | Active | | Download |
17-12-2024 | SRO NO. 417-Law/Income Tax-60/2024 | Repealed of Clause 33 of Part 1 of 6th Schedule of Income Tax Act 2023_Tax exemption on foreign income of ocean-going ships | 6th Schedule | Ocen going ships | Active | | Download |
12-12-2024 | SRO NO. 415-Law/Income Tax-59/2024 | AIT will be 0% at the time of import of Sunflower-seed or Safflower Oil and Low Erucic Acid Rape or Colza Oil | TDS Rules | TDS Rules 2024 | Active | Will be in force till 31 March 2025 | Download |
03-12-2024 | SRO NO. 405-Law/Income Tax-58/2024 | All types of Income of July Shaheed Smriti Foundation will be tax exempted | July Shaheed Smriti Foundation | Tax benefit | Active | This SRO will remain in force till 30 June 2029. | Download |
03-12-2024 | SRO NO. 404-Law/Income Tax-57/2024 | Donation paid to July Shaheed Smriti Foundation will be exempted from Tax payment | July Shaheed Smriti Foundation | Donation | Active | This SRO will remain in force till 30 June 2029. | Download |
03-12-2024 | SRO NO. 402-Law/Income Tax-55/2024 | Cancellation of Proviso relating to donation made to national level institutions established in memory of Father of the Nation | Investment tax rebate | Father of the nation | Active | | Download |
03-12-2024 | SRO NO. 401-Law/Income Tax-56/2024 | Repeal of certain SROs mainly related to different types of organization's tax exemption and donation | | | Active | | Download |
26-11-2024 | SRO NO. 400-Law/Income Tax-54/2024 | Tax exemption for Renewable Energy and Repealed of SRO No. 375 of 2024 | Power company | Renewable Energy | Active | Effective from 01 July 2025 | Download |
21-11-2024 | SRO NO. 395-Law/Income Tax-53/2024 | AIT at the time of import of Dates will be 3% | TDS Rules | TDS Rules 2024 | Amended | Will be in force till 31 March 2025 | Download |
04-11-2024 | SRO NO. 383-Law/Income Tax-52/2024 | Amendment of Clause 1 of 7th Schedule of Income Tax Act 2023 related to Capital Gain Rules | Capital Gain | Share business | Active | Effective from 01 July 2025 | Download |
03-11-2024 | SRO NO. 382-Law/Income Tax-51/2024 | AIT at the time of import of Rice will be 2% | TDS Rules | TDS Rules 2024 | Amended | | Download |
27-10-2024 | SRO NO. 375-Law/Income Tax-50/2024 | Tax exemption for Renewable energy based private power generation company operated under BOO | Power company | Renewable Energy | Repealed | This SRO is repealed by SRO No. 400-Law/Income Tax-54/2024,dated 26 Nov 24. | Download |
23-10-2024 | SRO NO. 368-Law/Income Tax-49/2024 | Gift or Donation paid to Center for Zakat Management (CZM) will be considered as allowable investment | Center for Zakat Management (CZM) | Donation | Active | This SRO will remain in force till 30 June 2029. | Download |
09-10-2024 | SRO NO. 340-Law/Income Tax-48/2024 | Donation paid to As-Sunnah Foundation will be exempted from tax payment | As-Sunnah Foundation | Donation | Active | This SRO will remain in force till 30 June 2029. | Download |
09-10-2024 | SRO NO. 339-Law/Income Tax-47/2024 | All types of Income of Grameen Bank will be exempted from tax payment | Grameen Bank | Tax benefit | Active | This SRO will remain in force till 31 Dec 2029. | Download |
02-09-2024 | SRO NO. 304-Law/Income Tax-45/2024 | All types of Income of ICB Unit Fund will be tax exempted | ICB Unit Fund | Tax benefit | Active | | Download |
02-09-2024 | SRO NO. 303-Law/Income Tax-46/2024 | Amendment of Part 3 of 1st Schedule. From now on investment in flat, bulding, apartments, floor space including land will be allowed to whiten black assets | Whiten black assets | Flat, Building Apartments, Floor space, Land | Active | | Download |
27-06-2024 | SRO NO. 254-Law/Income Tax-44/2024 | SRO 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 Park | Dividend, capital gain, Royalty, Expat exemption | Amended | SRO No. 227, 229, 298, 299, 300, 301 & 302 of 2025 will remain in effect | Download |
27-06-2024 | SRO NO. 253-Law/Income Tax-43/2024 | Repealed of SRO No. 196 of 2015_Tax Exemption of capital gain income derived from the sale of listed company's share | Capital Gain | Sale of share | Active | | Download |
27-06-2024 | SRO NO. 248-Law/Income Tax-42/2024 | Amendment of Tax Deducted at Source (TDS) Rules 2024 | TDS Rules | TDS Rules 2024 | Amended | | Download |
27-06-2024 | SRO NO. 247-Law/Income Tax-41/2024 | Amendment of SRO No. 208 of 2023_Tax exemption for private power (other than coal based) generation company | Power company | Tax benefit | Amended | | Download |
27-06-2024 | SRO NO. 246-Law/Income Tax-40/2024 | Repealed of Proviso and Explanation of Clause 1 of SRO No. 325 of 2021 & SRO No. 158 of 2024 | Freezer, Refrigerator, Air Conditioner & Motor Cycle | Tax benefit | Amended | | Download |
27-06-2024 | SRO NO. 245-Law/Income Tax-39/2024 | Tax Exemption for the entity located under Hi-Tech Park jurisdiction and Repealed of SRO No. 228 of 2015 & SRO No. 160 of 2024 | Hi Tech Park | Tax benefit | Active | 10 years from commercial operation | Download |
27-06-2024 | SRO NO. 244-Law/Income Tax-38/2024 | Tax Exemption for the entity located under BEZA jurisdiction and Repealed of SRO No. 104 of 2020 & SRO No. 159 of 2024 | BEZA | Tax benefit | Active | 10 years from commercial operation | Download |
27-06-2024 | SRO NO. 243-Law/Income Tax-37/2024 | Income Tax Alternative Dispute Resolution Rules 2024 | ADR Rules | ADR Rules 2024 | Active | | Download |
29-05-2024 | SRO NO. 161-Law/Income Tax-36/2024 | Tax Deducted at Source (TDS) Rules 2024 | TDS Rules | TDS Rules 2024 | Active | | Download |
29-05-2024 | SRO NO. 160-Law/Income Tax-35/2024 | Tax Exemption for the entity located under Hi-Tech Park jurisdiction for 10 years from commercial operation | Hi Tech Park | Tax benefit | Repealed | This SRO is repealed by SRO No. 245-Law/Income Tax-39/2024,dated 27 June 24. | Download |
29-05-2024 | SRO NO. 159-Law/Income Tax-34/2024 | Tax Exemption for the entity located under BEZA jurisdiction for 10 years from commercial operation | BEZA | Tax benefit | Repealed | This SRO is repealed by SRO No. 244-Law/Income Tax-38/2024,dated 27 June 24. | Download |
29-05-2024 | SRO NO. 158-Law/Income Tax-33/2024 | 5% tax rate on Freezer, Refrigerator, Air Conditioner & Motor Cycle Manufacturer for 12 years from commercial operation | Freezer, Refrigerator, Air Conditioner & Motor Cycle | Tax benefit | Repealed | This SRO is repealed by SRO No. 246-Law/Income Tax-40/2024,dated 27 June 24. | Download |
29-05-2024 | SRO NO. 157-Law/Income Tax-32/2024 | Repeal of certain SROs with condition that benefit already enjoyed will continue as if the SRO had not been replealed | | | Repealed | This SRO is repealed by SRO No. 254-Law/Income Tax-44/2024,dated 27 June 24. | Download |
29-05-2024 | SRO NO. 156-Law/Income Tax-31/2024 | 15% tax rate on Recognized Provident Fund, Approved Gratuity Fund & Approved Superannuation Fund and Approved Pension Fund | Fund Tax Rate | RPF, AGF, ASF, APF | Active | | Download |
29-05-2024 | SRO NO. 155-Law/Income Tax-30/2024 | Tax Exemption of all income other than Interest, Dividend & Capital Gain of Oncology Club Bangladesh & Obstetrical and Gynaecological Society of Bangladesh | Oncology Club & OGSB | Tax benefit | Active | | Download |
22-04-2024 | SRO NO. 100-Law/Income Tax-29/2024 | Tax exemption of interest or profit received by a depositor or non-resident Bangladeshi lender from an offshore banking unit_22 April 2024 | Interest or Profits | Offshore Banking unit | Active | | Download |
13-03-2024 | SRO NO. 51-Law/Income Tax-28/2024 | Tax exemption of Research Grants received by any University, College or Research Organization from any entity outside Bangladesh_13 March 2024 | Research Grants | University, College and Research Organization | Active | This SRO will remain in force till AY 2026-27. | Download |
13-03-2024 | SRO NO. 50-Law/Income Tax-27/2024 | 0.50% TDS under section 123 on income from export of lather and lather goods_13 March 2024 | Lather goods | TDS reduction, Export income | Active | This SRO will remain in force till 30 June 2025. | Download |
13-03-2024 | SRO NO. 49-Law/Income Tax-26/2024 | 15% tax on management fees income of Mutual Fund by Assets Management Companies_13 March 2024 | Mutual Fund | Assets Management Company | Active | This SRO will remain in force till AY 2026-27. | Download |
04-03-2024 | SRO NO. 44-Law/Income Tax-25/2024 | Tax rates on export income & repealed on earlier SRO No. 210-Law-Income Tax-05-2023 dated 26 June 2023 | Export income | Tax benefit | Active | This SRO will remain in force till 30 June 2028. | Download |
30-01-2024 | SRO NO. 17-Law/Income Tax-24/2024 | TDS under Section 111 (Compensation at the time of acquisition of property) will be considered as Final Tax Settlement_31 January 2024 | Final tax settlement | compensation at the time of acquisition of property | Active | Acquisition of property | Download |
03-01-2024 | SRO NO. 01-Law/Income Tax-23/2024 | Exemption of Tax deduction when remitting interest extended till 31 Dec 2024 | TDS on Loan Interest | Relief from WHT | Active | TDS exemption is allowed till 31 Dec 2024. | Download |
06-12-2023 | SRO NO. 333-Law/Income Tax-20/2023 | 15% tax rate on Recognized Provident Fund, Approved Gratuity Fund & Approved Superannuation Fund and Approved Pension Fund for AY 2023-2024 | Fund Tax Rate | RPF, AGF, ASF, APF | Active | Only for AY 2023-24 | Download |
30-11-2023 | SRO NO. 329-Law/Income Tax-22/2023 | Changes in TDS Rules 2023 | TDS Rules | TDS Rules 2023 | Repealed | Repealed by TDS Rules 2024, SRO no. 161 of 2024 | Download |
28-11-2023 | SRO NO. 324-Law/Income Tax-21/2023 | Exemption of all Gift or Donations other than bank interest of Tajuddin Ahmad and Syeda Zohra Tajuddin Memorial Foundation for 5 years | Tajuddin Ahmad and Syeda Zohra Tajuddin Memorial Foundation | Tax benefit | Active | Tax exemption is allowed till AY 2025-26. | Download |
28-11-2023 | SRO NO. 323-Law/Income Tax-19/2023 | Exemption of Tax deduction when remitting interest till 28 Feb 2024 | TDS on Loan Interest | Relief from WHT | Amended | Tax exemption is allowed till 28 Feb 2024. | Download |
05-11-2023 | SRO NO. 304-Law/Income Tax-18/2023 | Tax rate will be 10% on the income earned from Jute products | Jute Products | Tax benefit | Active | Tax exemption is allowed till AY 2025-26. | Download |
31-10-2023 | SRO NO. 295-Law/Income Tax-17/2023 | Income 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 rebate | Universal Pension Scheme | Investment tax rebate | Active | Tax free income | Download |
11-10-2023 | SRO NO. 286-Law/Income Tax-16/2023 | Tax collection under section 125 will be final tax settlement for any income generated from transfer of capital assets | Final tax settlement | Land sale tax | Active | Tax on land sale | Download |
02-10-2023 | SRO NO. 278-Law/Income Tax-12/2023 | Exemption of all income derived from medical services other than bank interest of Ispahani Islamia Eye Institute and Hospital for 3 years | Genocide-Torture Archive and Museum Trust | Tax benefit | Active | Tax exemption is allowed for 10 years. | Download |
02-10-2023 | SRO NO. 279-Law/Income Tax-11/2023 | Exemption of all income other than bank interest of Genocide-Torture Archive and Museum Trust for 10 years | Ispahani Islamia Eye Institute and Hospital | Tax benefit | Active | Tax exemption is allowed for 3 years. | Download |
03-10-2023 | SRO NO. 283-Law/Income Tax-14/2023 | Changes in TDS Rules 2023 | TDS Rules | TDS Rules 2023 | Repealed | Repealed by TDS Rules 2024, SRO no. 161 of 2024 | Download |
03-10-2023 | SRO NO. 282-Law/Income Tax-15/2023 | Exemption of salary & allowance of expats working under Elevated Expressway PPP Projects | Expat | Tax benefit | Active | Tax exemption is allowed from 01 July 2023 to 30 June 2026. | Download |
03-10-2023 | SRO NO. 281-Law/Income Tax-13/2023 | Tax exemption for coal based private power generation company | Power company | Tax benefit | Active | Tax exemption is allowed up to 15 years from the commercial operation. | Download |
12-09-2023 | SRO NO. 266-Law/Income Tax-10/2023 | Income Tax Return Rules 2023 | Income Tax Return | Tax Returns | Active | Form of Income Tax Returns | Download |
29-08-2023 | SRO NO. 259-Law/Income Tax-08/2023 | Reduction of minimum tax on carbonated beverage from 5% to 3% | Minimum Tax | Carbonated Beverage | Amended | | Download |
23-08-2023 | SRO NO. 253-Law/Income Tax-09/2023 | Final Tax Settlement of savings certificates, interest or profit and export cash subsudiy | Final tax settlement | Tax benefit | Active | Shanchaypatra | Download |
13-07-2023 | SRO NO. 225-Law/Income Tax-07/2023 | Tax exemption of govt service holder | Govt. service holder | Tax benefit | Active | | Download |
13-07-2023 | SRO NO. 224-Law/Income Tax-06/2023 | Changes in TDS Rules 2023 | TDS Rules | TDS Rules 2023 | Repealed | Repealed by TDS Rules 2024, SRO no. 161 of 2024 | Download |
26-06-2023 | SRO NO. 210-Law/Income Tax-05/2023 | Reduced Tax rates for export income | Export income | Tax benefit | Repealed | This SRO is repealed by SRO No. 44-Law/Income Tax-24/2024,dated 8 March 24. | Download |
26-06-2023 | SRO NO. 209-Law/Income Tax-04/2023 | Repeal of certain Rules of Income Tax Rules 1984 | Income Tax Rules | Income Tax Rules | Amended | | Download |
26-06-2023 | SRO NO. 208-Law/Income Tax-03/2023 | Tax exemption for private power generation company other than coal based | Power company | Tax benefit | Amended | This SRO is amended by SRO No. 247-Law/Income Tax-41/2024,dated 27 June 24. | Download |
26-06-2023 | SRO NO. 207-Law/Income Tax-02/2023 | Income Tax Preparer Rules | Income Tax Preparer | Income Tax Preparer | Active | | Download |
26-06-2023 | SRO NO. 206-Law/Income Tax-01/2023 | Tax Deducted at Source (TDS) Rules 2023 | TDS Rules | TDS Rules 2023 | Repealed | Repealed by TDS Rules 2024, SRO no. 161 of 2024 | Download |