wewmGm Kv̈Wvi Kg©KZ©vM‡Yi ৬৮ Zg
eywbqv`x cÖwkÿY †Kv‡m©i cÖwkÿYv_x©‡`i
AvqKi welqK Kg©kvjvq
¯^vMZg
Dc¯’vcbvq t ম
োঃ আম নুল ইসল
সহকারী কর কমিশনার
Ki AÂj, Kzwgjøv|

Income tax provides necessary revenue for the government to do development
works and provides necessary services to the populace

Tax is considered oxygen for the development of a country

Everybody should and must pay her fair share of tax to the government treasury

The main purpose of taxation is to finance government expenditure.

Taxation also plays a role as a catalyst for more responsive and accountable
governments, and for expanding state capacity
You pay, the nation pays back
Ki AÂj Kzwgjøv|
The Income Tax Department of Bangladesh (ITDB) is a
continuation of the British colonial legacy
The contemporary organizational structure arose from the
Income Tax Act of 1922
At present NBR is the apex revenue body and administers
income tax administration, which was established under the
president’s order no. 76/ 1972 by the father of the nation
Bangabandhu Sheikh Mujibur Rahman.
Ki AÂj Kzwgjøv|
 Tax Evasion-Compliance Problem
 Low Tax–GDP Ratio
 Narrow Tax Base
 Dependency on Indirect Tax
Lack of Taxpayer Education
 Poor Automation System
 Lack of Long-term Planning
 Poor Enforcement Initiatives
Lack of Tax Research
Ki AÂj Kzwgjøv|
(a) Salaries
(b) Interest on securities
(c) Income from house property
(d) Agricultural income
(e) Income from business or profession
(f) Capital gains
(g) Income from other sources
Ki AÂj Kzwgjøv|
The following income of an assessee shall be classified and
computed under the head “Salaries”, namely:a) any salary due from an employer to the assessee in the
income year, whether paid or not;
b) any salary paid or allowed to him in the income year, by or
on behalf of an employer though not due or before it
became due to him; and
c) any arrears of salary paid or allowed to him in the income
year by or on behalf of an employer, if not charged to
income-tax for any earlier income year
Ki AÂj Kzwgjøv|
miKvix Kg©KZ©v/Kg©Pvix‡`i ‡ÿ‡Î g~j
†eZb I †evbvm eZ̈xZ Abv̈b¨ fvZv I mKj
myweavw` Kigy³|
A_©vr g~j †eZb I †evbv‡mi AsK Ki‡hvM¨
Avq wn‡m‡e we‡ewPZ n‡e|
µgk..
Ki AÂj Kzwgjøv|
Ki`vZvi †kÖbx
Kigy³ Av‡qi mxgv
mvaviY cyiæl Ki`vZv
2,50,000/- UvKv
gwnjv Ki`vZv A_ev 65 eQi ev Z`ya٩
eq‡mi Ki`vZvi
cÖwZeÜx Ki`vZv
3,00,000/- UvKv
†M‡RUfz³ hy×vnZ gyw³‡hv×v
4,25,000/-UvKv
4,00,000/- UvKv
 Ki`vZvi Ae¯’vb‡f‡` b~b̈Zg Ki
GjvKvi weeiY
XvKv I PÆMÖvg wmwU K‡c©v‡ikb GjvKvq
Aew¯’Z Ki`vZv
Abv̈b¨wmwU K‡c©v‡ikb GjvKvq Aew¯’Z Ki`vZv
wmwU K‡c©v‡ikb eZ̈xZ Abv̈b¨GjvKvq Aew¯’Z
b~b̈Zg K‡ii cwigvb
5,000/-UvKv
4,000/-UvKv
3,000/-UvKv
Ki AÂj Kzwgjøv|
†gvU Avq
Ki nvi
cÖ_g 2,50,000/- UvKv ch©šÍ †gvU Av‡qi
Dci
cieZ©x 4,00,000/- UvKv ch©šÍ Av‡qi Dci
0
10%
cieZ©x 5,00,000/- UvKv ch©šÍ Av‡qi Dci
15%
cieZ©x 6,00,000/- UvKv ch©šÍ Av‡qi Dci
20%
cieZ©x 30,00,000/- UvKv ch©šÍ Av‡qi
Dci
Aewkó As‡Ki Dci
25%
30%
Ki AÂj Kzwgjøv|
Ki †iqvZ cÖvwßi Rb¨ wewb‡qvM Gi m‡e©v”P
mxgv
GKRb Ki`vZv Aby‡gvw`Z †ÿ‡Î wewb‡qvM wKsev `vb Ki‡j
wZwb Zvui Rb¨ cÖ‡hvR¨ cÖvc¨ wewb‡qvM Gi Dci GKwU
†gvU Av‡qi
(†gvU Ki‡hvM¨ Avq)
wbw`©ó nv‡i mivmwi AvqKi †iqvZ cv‡eb|
25%
(82wm avivi Avq I n«vmK…Z nv‡i Ki‡hvM¨Avq
eZ̈xZ †gvU Avq)
G wZbwUi g‡a¨†hwU
A_ev
Kg
m‡e©v”P GK †KvwU cÂvk jvL UvKv
A_ev
cÖK…Z wewb‡qvM
Ki AÂj Kzwgjøv|
Ki †iqvZ Gi nvi t
µwg
K bs
‡gvU Avq (†gvU Ki‡hvM¨Avq) Gi
cwigvb
cÖvc¨wewb‡qvM Gi Dci †iqv‡Zi
nvi
1|
10 jÿ UvKv ev Zvi †P‡q Kg ‡gvU Av‡qi
†ÿ‡Î
cÖvc¨wewb‡qv‡Mi Dci 15% nv‡i
2|
10 jÿ UvKvi AwaK wKšy‘ 30 jÿ UvKvi Kg
†gvU Av‡qi †ÿ‡Î
cÖvc¨wewb‡qv‡Mi cÖ_g 2 jÿ 50
nvRvi UvKvi Dci 15% nv‡i
Aewkó cÖvc¨we‡b‡qv‡Mi Dci
12% nv‡i
3|
30 jÿ UvKvi AwaK †gvU Av‡qi †ÿ‡Î
cÖvc¨wewb‡qv‡Mi cÖ_g 2 jÿ 50
nvRvi UvKvi Dci 15% nv‡i
cÖvc¨wewb‡qv‡Mi cieZ©x 5 jÿ
UvKvi Dci 12% nv‡i
Aewkó cÖvc¨we‡b‡qv‡Mi Dci
10% nv‡i
Ki AÂj Kzwgjøv|
Ki †iqvZ Gi nvi t
ম
ট করয
গ্য আযের পমর
ণ
প্র পয মিমনযে যগ্র উপর
মরে যের হ র
1. যমি মিাট আয় পননর লক্ষ টাকা
অমিক্রি না কনর
প্রাপয মিমননয়াগ এর উপর ১৫%
2. যমি মিাট আয় পননর লক্ষ টাকা
অমিক্রি কনর
প্রাপয মিমননয়ানগর উপর ১০%
Ki AÂj Kzwgjøv
|
 Rxeb exgvi wcÖwgqvg;
 ¯^xK…Z fwelZ̈ Znwe‡j wb‡qvMKZ©v I Kg©KZ©vi Pvu`v;
 ÷K G·‡P‡Ä wbewÜZ ‡Kv¤úvbxi †kqvi, wW‡eÂvi I wgDPzq̈vj
dv‡Ûi BDwbU mvwU©wd‡KU µ‡q wewb‡qvM;
 Kjv̈Y Znwe‡j I †Mvôx Znwe‡j RgvK…Z Pvu`v;
 ‡h †Kvb Zdwmjx ev̈s‡K wW‡cvwRU †cbkb ¯‹x‡g evwl©K 60
nvRvi UvKv ch©šÍ ;
 GKwU Kw¤úDUvi ev jv̈cUc µ‡q wewb‡qvM;
 evsjv‡`k miKvix †UªRvixeÛ µ‡q wewb‡qvM;
 mÂqcÎ µ‡q wewb‡qvM;
Ki AÂj Kzwgjøv|
 Aby‡gvw`Z hvKvZ Znwe‡j `vb;
 Aby‡gvw`Z †Kvb `vZe¨nvmcvZv‡j `vb;
 cÖwZeÜx‡`i Kjv̈‡Y ¯’vwcZ Aby‡gvw`Z †Kvb cÖwZôv‡b
`vb;
 AvMv Lvb †W‡fjc‡g›U †bUIqv‡K© `vb;
 Avnmvwbqv Kv̈Ývi nvmcvZv‡j `vb;
 evsjv‡`k Kv̈Ývi †mvmvBwU nvmvcvZvj I I‡qj‡dqvi
nvmcvZv‡j `vb;
 miKvi KZ…©K Aby‡gvw`Z RbKjv̈Y g~jK ev wkÿv
cÖwZôv‡b `vb;
 cÖavbgš¿xi D”P wkÿv Znwe‡j `vb;
Ki AÂj Kzwgjøv|
 gnvb gyw³hy‡×i ¯§„wZ iÿv‡_© wb‡qvwRZ RvZxq
Ki AÂj Kzwgjøv|
(1) Ki`vZvi cÖ`wk©Z bxU m¤ú‡`i g~jg̈vb ----------2,20,00,000/†gvU
Avq----------5,00,000/Av‡qi Dci cÖ‡`q AvqK‡ii cwigvY ----------25,000/cÖ‡`q mviPv‡R©i cwigvY -----------ïb/̈(2) Ki`vZvi cÖ`wk©Z bxU m¤ú‡`i g~jg̈vb -----------2,30,00,000/†gvU
Avq
----------2,00,000/Ki AÂj Kzwgjøv|
Av‡qi Dci cÖ‡`q AvqK‡ii cwigvY ------------
(3) Ki`vZvi cÖ`wk©Z bxU m¤ú‡`i g~jg̈vb ----------2,30,00,000/†gvU
Avq----------5,00,000/Av‡qi Dci cÖ‡`q AvqK‡ii cwigvY ----------25,000/cÖ‡`q mviPv‡R©i cwigvY (10%) --2,500/G †ÿ‡Î b~b̈Zg mviPvR© A_©vr 3,000/- mviPvR©
cwi‡kva Ki‡Z n‡e|
(4) Ki`vZvi cÖ`wk©Z bxU m¤ú‡`i g~jg̈vb ----------7,50,00,000/†gvU
Avq
---------Ki AÂj Kzwgjøv|
5,00,000/-
D`vniY(K) Rbve Kvgvj ‡nv‡mb Kzwgjøvq Kg©iZ GK Rb miKvix
Kg©KZ©v| 30 Ryb, 2017 Zvwi‡L mgvß A_© eQ‡i wZwb
wb‡gœv³ nv‡i †eZb fvZvw` †c‡q‡Qbt
◦ gvwmK g~j †eZb
26,760/◦ evox fvov
10,704/◦ wPwKrmv fvZv
700/◦ Drme fvZv
53,520/◦ ‰ekvLx fvZv
5,352/◦ wZwb mswkøó Avq e‡l© Abv̈b¨m~Î n‡Z 4,00,000/- UvKv bxU Avq
cÖvß n‡q‡Qb Ges 17,750/- ev̈sK my` cÖvß n‡q‡Qb hvi Dci 10% nv‡i
1,775/- Ki KZ©b Kiv n‡q‡Q|
wZwb mswkøó Avq eQ‡i GKwU Zdwmjx ev̈s‡K wWwcGm
wnmv‡e gvwmK 6,000/- UvKv Rgv cÖ`vb K‡ib Ges 1,00,000/UvKvi mÂq cÎ µq K‡ib| GQvov wRwcGd dv‡Û gvwmK 4,000/UvKv Ges ‡Mvóx wegv I †ebv‡fv‡j›U dv‡Û (40+50) =90 UvKv
nv‡i KZ©b K‡ib|

2016-2017 Ki eQ‡i Rbve Kvgvj ‡nv‡mb Gi †gvU Avq KZ µgk..
n‡e Zv
wb‡gœ ‡`Lv‡bv n‡jv t
◦ †eZb Lv‡Z Avq t
◦ g~j †eZb (26,760/-  12 gvm)
=
Ki AÂj Kzwgjøv|
3,21,120/-
‡eZb Lv‡Z †gvU Avq
 Abv̈b¨Lv‡Z Avq
 ev̈sK my` Avq
 ‡gvU Ki‡hvM¨Avq

3,74,640/4,00,000/17,750/7,92,390/-
†gvU Avq
Ki nvi
cÖ_g 2,50,000/- UvKv ch©šÍ †gvU Av‡qi
Dci
2q 4,00,000/- UvKv ch©šÍ †gvU Av‡qi Dci
0
K‡ii
cwigvY
0
10%
40,000/-
Aewkó 1,42,390/- UvKv ch©šÍ Av‡qi Dci
15%
21,359/-
61,359/7,92,390/UvKvi Dci
†gvU
Dc‡i
ewY©Z c×wZ‡Z
cÖvß
†gvUAvqK‡ii
Ki `vq n‡Z wewb‡qvMRwbZ
cwigvYt
Ki †iqvZ ev` w`‡q bxU cÖ‡`q K‡ii cwigvY wbiƒcY Ki‡Z n‡e|
G‡ÿ‡Î, wewb‡qvMRwbZ Ki †iqvZ ev` †`qvi ci cÖ‡`q K‡ii cwigvY
4,000/- UvKvi Kg, k~b¨ev FYvZ¥K n‡j me©wb¤œ cÖ‡`q K‡ii
cwigvY n‡e 4,000/- UvKv|
Ki AÂj Kzwgjøv|
¯^xK…Z fwel¨Znwe‡j Rgv (4000  12)
48,000/-
wWwcGm -G evwl©K Rgv (6000  12)=
72,000/- UvKv,
wKš‘ m‡e&©v”P Aby‡gv`b‡hvM¨mxgv 60,000/-
60,000/-
‡Mvóx wegv I †ebv‡fv‡j›U dv‡Û (40+50) = 90
12
1,080/-
mÂq cÎ µq
‡iqv‡Zi Rb¨Aby‡gv`b‡hvM¨
‡gvU cÖK…Z wewb‡qvM
AsK
1,00,000/-
2,09,080/-
K)
‡gvU Aby‡gv`b‡hvM¨wewb‡qvM
2,09,080/-
L)
‡gvU Av‡qi 25% (7,92,390  25%)
1,98,098/-
M)
m‡e©v”P mxgv
1,50,00,000/-
Dc‡ii wZbwUi g‡a¨†hwU Kg
1,98,098/-
Ki AÂj Kzwgjøv |
Aby‡gv`b‡hvM¨wewb‡qvM 1,98,098 15% nv‡i =
29,715/- UvKv
†gvU ‡iqv‡Zi cwigvY
=29,715/- UvKv

cÖ‡`q Ki
‡gvU Av‡qi Dci AvqKi
61,359/Ki †iqvZ
cÖ‡`q Ki
ev`t AwMÖg AvqKi cwi‡kva
1,775/-
=
=
=
29,715/31,644/=
Ki AÂj Kzwgjøv |
 myZivs Rbve Kvgvj ‡nv‡mb Gi cÖ‡`q K‡ii
cwigvY n‡e 29,869/- UvKv| A_©vr Zuvi
†eZb wej n‡Z cÖwZ gv‡m 29869/12=
2,490/- UvKv nv‡i Dr‡m AvqKi KZ©b
Ki‡Z n‡e| Kg/‡ewk n‡j ermiv‡šÍ mgš^q
Kiv †h‡Z cv‡i|
Ki AÂj Kzwgjøv|
miKvix PvKzwiRxex‡`i Mvwoi wdU‡bm
eve` Dr‡m KwZ©Z K‡ii mv‡_ †gvU
 AvqKi Aav̈‡`k, 1984 Gi aviv 64B(2) Abyhvqx GKRb PvKzwiRxex
AvqK‡ii
mgš^qKit Zuvi †eZb Av‡qi
Ki`vZv Mvwoi wdU‡bm
eve` cwi‡kvwaZ
wecix‡Z cwi‡kva‡hvM/̈cª‡`q K‡ii wecix‡Z mgš^q Ki‡Z cvi‡eb| Z‡e
Mvoxi wecix‡Z cwi‡kvwaZ K‡ii AsK cÖK…Z cÖ‡`q K‡ii AsK A‡cÿv
AwaK n‡jI AwZwi³ cwi‡kvaK…Z Ki †dir †hvM¨wn‡m‡e `vex Kiv
hv‡e bv Ges c~e©eZx© ev cieZx© erm‡ii m‡½ mgš^q‡hvM¨n‡e
bv|
D`vniYt GKRb PvKzwiRxex Ki`vZvi Mvwoi wdU‡bm eve` 15,000/AwMÖg AvqKi cwi‡kva K‡i‡Qb| Zuvi ‡eZb Lv‡Z erm‡i †gvU Avq
n‡e 4,20,000/- Ges Gi wecix‡Z cÖ‡`q K‡ii cwigvY n‡e 17,000/- |
cÖK…Z wewb‡qv‡Mi cwigvY 61,080/- (wRwcGd Rgv 60,000/UvKv, Kjv̈Y Znwe‡j cÖ`Ë Puv`v 600/- UvKv I †Mvôx exgv ¯‹x‡g
cÖ`Ë Puv`v 480/- UvKv)| Zuvi bxU cÖ‡`q Ki n‡e [17,000/- Ñ
(61,080/- Gi 15%) 9,162/-] 7,838/-| wKš‘ wZwb Mvoxi wdU‡bm
eve` AwMÖg Ki 15,000/- cwi‡kva K‡i‡Qb| A_©vr AwMÖg Ki
A‡cÿv cÖ‡`q Ki Kg nIqv m‡Ë¡I AwZwi³ cª‡`q AwMÖg Ki 7162/Ki`vZvi †dir‡hvM¨wKsev c~e©eZx© Kiermi ev cieZx© Kiermi Gi
mwnZ mgš^q †hvM¨n‡e bv|
 G wel‡q we¯ÍvwiZ Rvb‡Z RvZxq ivR¯^ ‡ev‡W©i I‡qe mvBU
www.nbrtax.gov.bd G cwicÎ I wiUvb© cyi‡Yi wb‡`©wkKvKicovi
AÂj wm‡jU|
Aby‡iva Kiv n‡jv|
 ‡Kvb eẅ³‡K †eZb eve` ev Ab¨†Kvb KvR ev †mevi
wewbg‡q A_© cwi‡kv‡ai mgq D³ A_© n‡Z
AvqKi eve` wbw`©ó cwigvb A_© †K‡U ivLvB
n‡jv Dr‡m Ki KZ©b (Tax Deduction at Source –
TDS) |
 Ki wba©viYx ermi (Assessment Year) Gi AeëwnZ
c~e©eZ©x Avw_©K erm‡i A_v©r Avq erm‡i
(Income Year) hLb Avq AwR©Z nq ZLb Ki`vZvi
Avq n‡Z Ki KZ©b (Tax Deduction at Source ) Gi
weavb i‡q‡Q|
 mswkøó
Ki erm‡i wiUvb© `vwL‡ji mgq ev
mv‡K©j KZ©„K Ki wba©vi‡Yi mgq (Assessment
Ki AÂj
of Income) Ki`vZv Dr‡m KwZ©Z Ki AwMÖg
Kzwgjøv|
Tax Ordinance, 1984 Abyhvqx wewfbœ we‡ji
A_© cwi‡kv‡ai mgq cwi‡kvaKvix cÖwZôvb KZ©„K
we‡ji AsK n‡Z Dr‡m Ki KZ©b Ki‡Z nq| K‡qKwU D`vniY
wb¤œiæc t
µt
mswkøó aviv
 Income
Av‡qi LvZ
Section 50
1|
2|
3|
‡eZbvw` Lv‡Zi AvIZvq Avq
mÂq c‡Îi Dci my`
wVKv`vi I mieivnKvix‡`i wej cwi‡kva
4|
mÂqx AvgvbZ (Savings Accounts) ev Section 53 F
¯’vqx Avgvb‡Zi(FDR) my`
Section 52 D
Section 52 /Rule -16
Ki AÂj Kzwgjøv|
‡eZb n‡Z Dr‡m Ki KZ©‡bi weavbwU AvqKi
Aav̈‡`k, 1984 Gi aviv-50 Abyhvqx cwiPvwjZ nq|
aviv-50 wb¤œiæc t
 Section 50. Deduction at source from Salaries-
1)The person responsible for making any payment which
constitutes income of the payee classifiable under the head
“Salaries” shall, at the time of making such payment, deduct
tax on the amount so payable at a rate representing the average
of the rates applicable to the estimated total income of the
payee under that head.
Ki AÂj Kzwgjøv|
1A) Notwithstanding the provision of sub section (1), where any
Government Official is acting as Drawing and Disbursing Officer
(DDO) or making or signing a bill for himself or for any other
official subordinate to him to draw salary from Government or any
authority, as the case may be, he shall, at the time of making or signing
such bill, deduct tax at a rate representing the average of the rates
applicable to the estimated total income of such officials if such annual
salary chargeable to tax exceeds the taxable limit for the income year.
Ki AÂj Kzwgjøv|
1B) For the purpose of sub-section (1A), respective
Government Accounts Office shall issue a tax
deduction certificate in a prescribed form within
thirty day of July following the financial year.
Ki AÂj Kzwgjøv|
AvqKi Aav̈‡`k, 1984 Abyhvqx Gi aviv 50(1A) Abyhvqx  GKRb miKvix PvKzixRxex (mvgwiK I †emvgwiK),
whwb wb‡R Drawing and Disbursing Officer (DDO),
wZwb Avq eQ‡ii ïiæ‡Z Zvui cÖvc¨ †eZb I †evbv‡mi
cwigvb Gi wfwˇZ †eZb Lv‡Z Ki‡hvM¨ Avq wbiæcb
Ki‡eb|
 †eZb Lv‡Z Ki‡hvM¨Av‡qi Dci we`g̈vb Ki nvi cÖ‡qvM
K‡i †gvU cÖ‡`q Ki Gi cwigvb wbiæcb Ges Zv n‡Z
we`g̈vb nv‡i Ki †iqvZ ev` w`‡q bxU cÖ‡`q Ki Gi cwigvb
wba©viY Ki‡eb| A_©vr Dr‡m Ki KZ©b wbwðZ Ki‡eb|
Ki AÂj Kzwgjøv|
AvqKi Aav̈‡`k, 1984 Abyhvqx Gi aviv 50(1A) Abyhvqx  Dc‡i
ewY©Z c×wZ‡Z wbiæwcZ bxU cÖ‡`q K‡ii
cwigvb †K 12(evi) w`‡q fvM K‡i gvwmK cÖ‡`q Ki Gi
cwigvb wba©viY c~e©K cÖwZ gv‡mi †eZb wej n‡Z
D³ cwigvb A_© Ki cwi‡kva wn‡m‡e ev` w`‡q bxU
cÖvc¨†eZb fvZvi cwigvb wbiæcb K‡i †eZb wej cÖYqb
Ki‡eb|
Ki AÂj Kzwgjøv|
 we`g̈vb AvBb Abyhvqx miKvix Kg©KZ©vMY‡K cÖ`Ë
†eZb I wewfbœ fvZvw`i g‡a¨ïaygvÎ †eZb I †evbv‡mi
Dci Ki cÖ‡`q n‡e Ges Dr‡m Ki KZ©b Ki‡Z n‡e|
Ki AÂj Kzwgjøv|

‡Kvb miKvix †eZb‡fvMx Kg©KZ©vi ‡eZb n‡Z AwR©Z Avq
hw` b~b̈Zg Ki‡hvM¨ mxgv AwZµg K‡i Zvn‡j H eẅ³i †eZb
cÖ`vb Kivi wZwb wb‡R Avqb-eq̈b Kg©KZ©v n‡j wb‡R Ges
wb‡R Avqb-eq̈b Kg©KZ©v bv n‡j mswkøó Avqb-eq̈b
Kg©KZ©v †eZb wej ¯^vÿ‡ii c~‡e© †eZb n‡Z cÖ‡hvR¨nv‡i
µt
b~b̈Zg Ki‡hvM¨
Dr‡m Ki KZ©b Ki`vZvi
Ki‡eb| †kÖYx‡f`
mxgv AwZµvšÍ Avq
1
mvaviY cyiæl Kg©KZ©v/Kg©Pvixi †ÿ‡Î
b~b̈Zg Ki‡hvM¨mxgv
Uv t 2,50,000/-
2
gwnjv ev 65 eQi ev Z`yaŸ© eq‡mi
Kg©KZ©v/Kg©Pvixi ‡ÿ‡Î
Uv t 3,00,000/-
3
cÖwZeÜx Kg©KZ©v/Kg©Pvixi ‡ÿ‡Î
Uv t 4,00,000/-
4
‡M‡RUfz³ hy×vnZ gyw³‡hv×v
Kg©KZ©v/Kg©Pvixi ‡ÿ‡Î
Uv t 4,25,000/Ki AÂj Kzwgjøv|
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cÖwZ gv‡m wba©vwiZ nv‡i Dr‡m Ki KZ©b Ki‡Z n‡e| G †ÿ‡Î Ki`vZv wb‡R
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Kg©Pvix‡`i †eZb wej n‡Z Dr‡m AvqKi KZ©b Ki‡eb|
 wnmve iÿY Kg©KZ©vi `߇i wej `vwL‡ji mgq c„_K kx‡U mswkøó gv‡mi bvg,
Kg©KZ©v/ Kg©Pvixi bvg, g~j †eZ‡bi cwigvY Ges Dr‡m KwZ©Z K‡ii cwigvb
Ges mwVK Ki Rgvi †KvW D‡jøLc~e©K cÖZq̈b Ki‡eb|
 Dr‡m KwZ©Z Ki Rgvi †ÿ‡Î mwVK †Kv‡W Ki Rgv wbwðZ Ki‡Z n‡e| mwVK
†Kv‡W Ki Rgv bv n‡j wnmve iÿY Kg©KZ©v Dr‡m Ki Rgvi cÖZq̈‡b K‡ii mwVK
cwigvb wbwðZ Ki‡Z cvi‡eb bv Ges mv‡K©j Awdm KZ©„K cieZ©x‡Z Dr‡m
KwZ©Z K‡ii †µwWU †`qv m¤¢e n‡e bv|
 wnmve iÿY Awd‡mi cwie‡Z© mivmwi ev̈s‡Ki gva¨
‡g †eZb fvZv MÖnYKvix
Kg©KZ©v Kg©PvixMY wbR `vwq‡Z¡ cÖ‡ZK̈ gv‡mi †eZb we‡ji wecix‡Z Dr‡m
KwZ©Z Ki evsjv‡`k ev̈sK A_ev †UªRvix `vwq‡Z¡ wb‡qvwRZ ev̈s‡Ki gva¨‡g
Pvjv‡b Dr‡m Ki KZ©‡bi †KvW 1-1141-0130-0111 D‡jøL c~e©K
Rgv cÖ`vb Ki‡eb| G‡ÿ‡Î mswkøó Kg©KZ©v/Kg©Pvix GB Pvjvbmg~‡ni Kwc
Zuvi AvqKi wiUvb© `vwL‡ji mgq wiUv‡b©i mwnZ `vwLj Ki‡eb|
Ki AÂj Kzwgjøv|
‡Rjvi bvg
hvi eivei KwZ©Z Ki Rgv
cÖ`vb Ki‡Z n‡e|
Kzwgjøv
Dc Ki Kwgkbvi,
mv‡K©j-16 (‰eZwbK), Ki AÂjKzwgjøv|
eªvþYevwoqv
Dc Ki Kwgkbvi,
mv‡K©j-4, eªvþYevwoqv, Ki AÂjKzwgjøv|
‡dbx
Dc Ki Kwgkbvi,
mv‡K©j-7 (‰eZwbK) †dbx, Ki AÂjKzwgjøv|
‡bvqvLvjx
Dc Ki Kwgkbvi, mv‡K©j-13
(‰eZwbK) ‡bqvLvjx , Ki AÂjKzwgjøv|
Pvu`cyi
Dc Ki Kwgkbvi, mv‡K©j-18
(‰eZwbK) Pvu`cyi, Ki AÂj-Kzwgjøv|
jÿxcyi
Dc Ki Kwgkbvi, mv‡K©j-20 jÿxcyi,
Ki AÂj-Kzwgjøv|
Rgvi †KvW
1-1141-01300111
Ki AÂj Kzwgjøv|
Ki AÂj
‡Kv¤úvbx Ki`vZvi †ÿ‡Î
‡Kv¤úvbx e¨ZxZ Ki`vZvi
†ÿ‡Î
Ki AÂj-1, XvKv|
1-1141-0001-0101
1-1141-0001-0111
Ki AÂj-2, XvKv|
1-1141-0005-0101
1-1141-0005-0111
Ki AÂj-3, XvKv|
1-1141-0010-0101
1-1141-0010-0111
Ki AÂj-4, XvKv|
1-1141-0015-0101
1-1141-0015-0111
Ki AÂj-5, XvKv|
1-1141-0020-0101
1-1141-0020-0111
Ki AÂj-6, XvKv|
1-1141-0025-0101
1-1141-0025-0111
Ki AÂj-7, XvKv|
1-1141-0030-0101
1-1141-0030-0111
Ki AÂj-8, XvKv|
1-1141-0035-0101
1-1141-0035-0111
Ki AÂj-9, XvKv|
1-1141-0080-0101
1-1141-0080-0111
Ki AÂj-10, XvKv|
1-1141-0085-0101
1-1141-0085-0111
Ki AÂj Kzwgjøv|
Ki AÂj
‡Kv¤úvbx Ki`vZvi †ÿ‡Î
‡Kv¤úvbx e¨ZxZ Ki`vZvi
†ÿ‡Î
Ki AÂj-11, XvKv|
1-1141-0090-0101
1-1141-0090-0111
Ki AÂj-12, XvKv|
1-1141-0095-0101
1-1141-0095-0111
Ki AÂj-13, XvKv|
1-1141-0100-0101
1-1141-0100-0111
Ki AÂj-14, XvKv|
1-1141-0105-0101
1-1141-0105-0111
Ki AÂj-15, XvKv|
1-1141-0110-0101
1-1141-0110-0111
Ki AÂj-1, PÆMÖvg|
1-1141-0040-0101
1-1141-0040-0111
Ki AÂj-2, PÆMÖvg|
1-1141-0045-0101
1-1141-0045-0111
Ki AÂj-3, PÆMÖvg|
1-1141-0050-0101
1-1141-0050-0111
Ki AÂj-4, PÆMÖvg|
1-1141-0135-0101
1-1141-0135-0111
Ki AÂj-Lyjbv|
1-1141-0055-0101
1-1141-0055-0111
Ki AÂj Kzwgjøv|
Ki AÂj
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‡Kv¤úvbx e¨ZxZ Ki`vZvi
†ÿ‡Î
Ki AÂj-ivRkvnx|
1-1141-0060-0101
1-1141-0060-0111
Ki AÂj-iscyi|
1-1141-0065-0101
1-1141-0065-0111
Ki AÂj-wm‡jU|
1-1141-0070-0101
1-1141-0070-0111
Ki AÂj-ewikvj|
1-1141-0075-0101
1-1141-0075-0111
Ki AÂj-MvRxcyi|
1-1141-0120-0101
1-1141-0120-0111
Ki AÂj-bvivqbMÄ|
1-1141-0115-0101
1-1141-0115-0111
Ki AÂj-e¸ov|
1-1141-0140-0101
1-1141-0140-0111
Ki AÂj-Kzwgjøv|
1-1141-0130-0101
1-1141-0130-0111
Ki AÂj-gqgbwmsn|
1-1141-0125-0101
1-1141-0125-0111
e„nr Ki`vZv BDwbU|
1-1141-0010-0101
1-1141-0010-0111
Ki AÂj Kzwgjøv|
 KZ©bKvix KZ©„c‡ÿi Rb¨t
 Dr‡m
Ki KZ©b/msMÖn I miKvix †KvlvMv‡i Rgv cÖ`v‡b
e¨_©Zvi Kvi‡Y ‡eZb cÖ`vbKvix KZ©„cÿ‡K AvqKi Aav̈‡`k,
1984 Gi 57 aviv Abyhvqx †Ljvcx Ki`vZv (Assessee in
default) wn‡m‡e MY¨KiZt cÖwZ gv‡m 2% nv‡i Rwigvbv
Av‡ivcmn Abv̈b¨ AvBbvbyM Kvh©µg MÖn‡Yi weavb
i‡q‡Q|
 GQvovI 164(a) avivi weavb g‡Z GK eQ‡ii †Rj ev Rwigvbv
A_ev Dfq `‡Ûi weavb i‡q‡Q |
 Dr‡m Ki KZ©b Kiv nq wb Giƒc Kg©KZ©v/Kg©Pvixi †ÿ‡Î
t
Ki AÂj Kzwgjøv|
AvqKi Aav̈‡`k, 1984 Gi 73 aviv Abyhvqx mgy`q Ki mn mij
Dr‡m Ki Rgv cÖ`v‡bi ci KiYxq ?
 ‡eZb
Lv‡Zi wecix‡Z Dr‡m KwZ©Z K‡ii cwigvY
m¤úwK©Z cÖZq̈b cÎ mswkøó wnmve iÿY Kg©KZ©vi
`ßi n‡Z Avq ermi †kl nIqvi ci 31 RyjvB‡qi g‡a¨msMÖn
Kiv cÖ‡qvRb|
 mswkøó
wnmve iÿY Kg©KZ©v D‡jøwLZ mgq 31
RyjvB gv‡mi g‡a¨Dr‡m Ki KZ©‡bi cwigvY D‡jøL K‡i
wewa 18A Abymv‡i wb¤œewY©Z Q‡K GKwU mb`cÎ
cÖ`vb Ki‡eb|
Ki AÂj Kzwgjøv|
Certificate of deduction of tax under section 50(1B) on
income chargeable under the head ‘Salaries’ for the year
ended as on. . . . . .
Name of the
employee
Name of
the office
Designatio
n
Taxpayer’s
Identification
Number
Amount of
tax
deducted
Remark
s
1
2
3
4
5
6
Date: . . . . . . . . . . . . .
Signature, name and designation of the
Accounts Officer/any other authorized officer

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`vwL‡ji mgq wiUv‡b©i mv‡_ mswkøó AvqKi
Awd‡m/Kg©KZ©vi wbKU `vwLj Ki‡Z n‡e|
Ki AÂj Kzwgjøv|
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gv‡mi †eZb wej cÖYq‡bi mgq Avqb- eq̈b
Kg©KZ©v wba©vwiZ †Kv‡W AvqKi KZ©b Ki‡eb|
cÖ‡qvR‡b G †ÿ‡Î wRwcGd KZ©‡bi g‡Zv c„_K kx‡U
Dr‡m Ki KZ©‡bi GKwU weeiYx †eZb we‡ji m‡½
wnmve iÿY Kg©KZ©vi Kvh©vj‡q `vwLj Ki‡eb| A_©
ermi †k‡l wnmve iÿY Kg©KZ©v cÖ‡ZK̈ Kg©KZ©vKg©Pvix‡K †eZb Lv‡Zi wecix‡Z Dr‡m KwZ©Z K‡ii
cÖZq̈b cÖ`vb Ki‡eb hv AvqKi wiUv‡b©i m‡½
mswkøó mv‡K©j Awd‡m `vwLj Ki‡Z n‡e|
Ki AÂj Kzwgjøv|
Ki AÂj Kzwgjøv|
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50
51
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Ki AÂj Kzwgjøv|