11/09/2026
INCOME TAX ACT, 2023
SECTION-WISE MASTER LIST
1. Short title and commencement — সংক্ষিপ্ত শিরোনাম ও প্রবর্তন।
2. Definitions — সংজ্ঞাসমূহ।
3. Income deemed to accrue or arise in Bangladesh — বাংলাদেশে অর্জিত/উদ্ভূত বলে গণ্য আয়।
4. Income-tax authorities — আয়কর কর্তৃপক্ষ।
5. Appointment of income-tax authorities — আয়কর কর্তৃপক্ষ নিয়োগ।
6. Delegation of powers — ক্ষমতা অর্পণ।
7. Subordination and control of income-tax authorities — অধীনতা ও নিয়ন্ত্রণ।
8. Duties, functions and jurisdiction of income-tax authorities — দায়িত্ব, কার্যাবলি ও এখতিয়ার।
9. Exercise of jurisdiction by successor — উত্তরসূরি কর্তৃপক্ষের এখতিয়ার।
10. Following the directions of the Board — বোর্ডের নির্দেশনা অনুসরণ।
11. Instructions to the Deputy Commissioner of Taxes — DCT-কে নির্দেশনা।
12. Exercise of assessment functions of the Inspecting Additional Commissioner of Taxes — assessment functions প্রয়োগ।
13. Establishment of Taxes Appellate Tribunal — Taxes Appellate Tribunal প্রতিষ্ঠা।
14. Exercise of power of Tribunal by Benches — Bench-এর মাধ্যমে Tribunal-এর ক্ষমতা প্রয়োগ।
15. Decisions of Bench — Bench-এর সিদ্ধান্ত।
16. President and members to be public servants — President ও members-এর সরকারি কর্মচারী হিসেবে অবস্থান।
17. Procedure of Tribunal — Tribunal-এর কার্যপদ্ধতি।
18. Charge of income-tax — আয়কর আরোপ।
19. Scope of total income — মোট আয়ের পরিধি।
20. Income deemed to be received — প্রাপ্ত বলে গণ্য আয়।
21. Income deemed to accrue or arise in Bangladesh — বাংলাদেশে accrued/arisen বলে গণ্য আয়।
22. Income deemed to accrue or arise outside Bangladesh — বাংলাদেশের বাইরে accrued/arisen আয়।
23. Income from outside Bangladesh — বিদেশি আয়।
24. Income of non-resident — অনাবাসীর আয়।
25. Income of resident — আবাসিক ব্যক্তির আয়।
26. Income of certain persons — নির্দিষ্ট ব্যক্তির আয়।
27. Income from Bangladesh — বাংলাদেশ উৎসের আয়।
28. Income not to be included twice in total income — একই আয় দুইবার অন্তর্ভুক্ত নয়।
29. Computation of total income — মোট আয় নির্ধারণ।
30. Heads of income — আয়ের খাতসমূহ।
31. Consolidation of income — আয় একত্রিকরণ।
32. Income from employment — চাকরি থেকে আয়।
33. Income from employment of spouse, minor child, etc. — spouse/minor child-এর নির্দিষ্ট আয়।
34. Deductions from income from employment — চাকরির আয় থেকে deduction।
35. Income from rent — ভাড়া থেকে আয়।
36. Computation of income from rent — ভাড়ার আয় গণনা।
37. Allowable deductions from income from rent — ভাড়া আয়ে অনুমোদিত deduction।
38. Special provisions for computation of income from rent — ভাড়া আয়ের বিশেষ বিধান।
39. Special income from rent — বিশেষ ভাড়া আয়।
40. Income from agriculture — কৃষি আয়।
41. Special agricultural income — বিশেষ কৃষি আয়।
42. General deductions allowable in computation of income from agriculture — কৃষি আয়ে সাধারণ deduction।
43. Special deductions for agricultural income — কৃষি আয়ে বিশেষ deduction।
44. Computation of agricultural income of tea and rubber — চা ও রাবারের কৃষি আয়।
45. Income from business — ব্যবসা থেকে আয়।
46. Computation of business income — ব্যবসায়িক আয় গণনা।
47. Calculation of profit of certain businesses — নির্দিষ্ট ব্যবসার মুনাফা গণনা।
48. Separate consideration of speculation business — speculation business আলাদাভাবে গণনা।
49. General allowable deductions in computing income from business — সাধারণ business deduction।
50. Special allowable deductions in computing income from business — বিশেষ business deduction।
51. Approval of bad debt expense — bad debt expense অনুমোদন।
52. Special deduction computation for interest or profit — interest/profit-এর বিশেষ deduction।
53. Special limits on allowance of interest — interest deduction-এর সীমা।
54. Limit on expenditure of royalty, technical fees, etc. — royalty/technical fee expenditure-এর সীমা।
55. Deductions not admissible in certain circumstances — নির্দিষ্ট ক্ষেত্রে deduction অগ্রহণযোগ্য।
56. Entertainment expenses — entertainment expense।
57. Foreign travel expenses — foreign travel expense।
58. Head office expenses — head-office expense।
59. Business loss — ব্যবসায়িক ক্ষতি।
60. Capital expenditure — মূলধনী ব্যয়।
61. Bad debt — bad debt।
62. Depreciation and amortization — depreciation ও amortization।
63. Research and development expenditure — R&D expenditure।
64. Preliminary expenses — preliminary expense।
65. Expenditure on employee welfare — employee welfare expense।
66. Expenditure on advertisement and publicity — advertisement/publicity expense।
67. Expenditure relating to cash payment — cash payment-related expenditure।
68. Expenditure relating to payment through bank transfer — bank transfer-related expenditure।
69. Expenditure relating to withholding tax — withholding tax-related expenditure।
70. Accounts and audit — accounts ও audit।
71. Maintenance of accounts — হিসাব সংরক্ষণ।
72. Books of accounts and documents — books of accounts ও documents।
73. Method of accounting — accounting method।
74. Method of accounting for long-term contracts — long-term contract accounting।
75. Incomplete or incorrect accounts — অসম্পূর্ণ/ভুল accounts।
76. Tax exemptions — কর অব্যাহতি।
77. Tax exemption for certain income — নির্দিষ্ট আয়ের exemption।
78. Tax rebate — tax rebate।
79. Tax credit — tax credit।
80. Averaging — average rate নির্ধারণ।
81. Income of approved tax holiday entity — approved tax holiday entity-এর আয়।
82. Tax holiday for certain industries — নির্দিষ্ট শিল্পে tax holiday।
83. Conditions for tax holiday — tax holiday-এর শর্ত।
84. Application for tax holiday — tax holiday আবেদন।
85. Tax holiday certificate — tax holiday certificate।
86. Cancellation of tax holiday — tax holiday বাতিল।
87. Reduction of tax — কর হ্রাস।
88. Deduction of tax from salaries — salary থেকে TDS।
89. Deduction from discount on supply — supply discount থেকে tax।
90. Deduction from interest or profit on securities — securities interest/profit থেকে tax।
91. Deduction from interest on savings deposits and fixed deposits — bank deposit interest থেকে tax।
92. Deduction from payment to contractors — contractor payment থেকে tax।
93. Deduction from payment for services — service payment থেকে tax।
94. Deduction from payment for goods — goods payment থেকে tax।
95. Deduction from payment to professionals — professional payment থেকে tax।
96. Deduction from commission or brokerage — commission/brokerage থেকে tax।
97. Deduction from royalty and technical fees — royalty/technical fee থেকে tax।
98. Deduction from advertisement — advertisement payment থেকে tax।
99. Deduction from payment to non-resident — non-resident payment থেকে tax।
100. Collection of tax from import — import পর্যায়ে tax collection।
101. Collection of tax from transfer of property — property transfer-এ tax collection।
102. Collection of tax from transfer of securities — securities transfer-এ tax।
103. Deduction from rent — rent থেকে tax।
104. Deduction from payment for services of convention hall etc. — convention hall service payment।
105. Deduction from compensation for acquisition of property — property acquisition compensation।
106. Collection of tax from export cash subsidy — export cash subsidy থেকে tax।
107. Collection of tax from transfer of property through registration — registration-এর মাধ্যমে property transfer।
108. Deduction from payment for telephone/interconnection services — telecom services।
109. Deduction of tax at source from rent — rent-এর TDS।
110. Deduction for services from convention hall, conference centre etc. — convention/conference service।
111. Deduction from compensation against acquisition of property — acquisition compensation।
112. Deduction at source from export cash subsidy — export subsidy।
113. Deduction/collection in specified cases — নির্দিষ্ট ক্ষেত্রে deduction/collection।
114. Collection of tax on purchase of power — electricity/power purchase।
115. Deduction from payment by real estate developer to land owner — developer-এর landowner payment।
116. Deduction from payment to distributor or marketing agent — distributor/marketing agent।
117. Deduction from payment to shipping agent — shipping agent payment।
118. Deduction from payment for transfer of property — property transfer payment।
119. Exemption from deduction or collection — TDS/TCS exemption।
120. Deduction from payment of life insurance commission — insurance commission।
121. Deduction from payment of commission to agents — agent commission।
122. Deduction from payment for survey, etc. — survey-related payment।
123. Deduction from payment to specified persons — specified persons।
124. Deduction from payment of rent of property — property rent।
125. Deduction from payment to foreign technician — foreign technician।
126. Deduction from payment of fees for professional services — professional fees।
127. Deduction from payment of fees for technical services — technical services।
128. Deduction from payment of royalty — royalty।
129. Deduction from payment of interest/profit — interest/profit।
130. Deduction from payment of dividend — dividend।
131. Collection from certain transactions — নির্দিষ্ট transactions।
132. Collection from transfer of shares — share transfer।
133. Collection from sale of goods — goods sale।
134. Collection from sale of services — services।
135. Collection from sale of property — property।
136. Collection from specified business — specified business।
137. Collection from certain financial transactions — financial transactions।
138. Collection from motor vehicle registration — motor vehicle।
139. Collection from specified licences — specified licence।
140. Definitions for deduction/collection at source — TDS/TCS definitions।
141. Deduction or collection on grossed-up amount without tax — gross-up rule।
142. General provisions for deduction or collection of tax at source — সাধারণ TDS/TCS বিধান।
143. Consequences of failure to deduct, collect, etc. — TDS/TCS failure-এর ফলাফল।
144. Certificate of tax deduction or collection — TDS/TCS certificate।
145. Statement of deduction or collection — TDS/TCS statement।
146. Adjustment of tax deducted or collected — TDS/TCS adjustment।
147. Advance tax — অগ্রিম আয়কর।
148. Advance tax payable by companies — কোম্পানির advance tax।
149. Payment of advance tax by instalments — কিস্তিতে advance tax।
150. Estimate of advance tax — advance tax estimate।
151. Revision of estimate — estimate revision।
152. Notice of demand of advance tax — advance tax demand notice।
153. Payment of advance tax on self-assessment — self-assessment ভিত্তিক advance tax।
154. Interest on advance tax — advance tax interest।
155. Adjustment of advance tax — advance tax adjustment।
156. Default in payment of advance tax — advance tax default।
157. Assessee-in-default for advance tax — advance tax default status।
158. Credit of advance tax — advance tax credit।
159. Explanation — advance tax সংক্রান্ত ব্যাখ্যা।
160. Levy of interest for failure to pay advance tax — advance tax না দিলে interest।
161. Interest payable by Government on excess payment — excess payment-এর government interest।
162. Interest payable by assessee on deficiency — deficiency interest।
163. Minimum tax — minimum tax।
164. Minimum tax on gross receipts — gross receipts-এর minimum tax।
165. Minimum tax on companies — company minimum tax।
166. Minimum tax on certain income — নির্দিষ্ট income-এর minimum tax।
167. Return of income — income return।
168. Return of income by whom to be filed — কারা return দেবে।
169. Return of income by company — company return।
170. Return of income by other persons — অন্যান্য taxpayer return।
171. Tax Day — Tax Day।
172. Notice of filing return — return notice।
173. Payment of income tax and surcharge on or before filing return — return-এর আগে tax payment।
174. Payment of tax after Tax Day — Tax Day-এর পরে payment।
175. Return of income of deceased person — মৃত ব্যক্তির return।
176. Return of income of discontinued business — discontinued business return।
177. Return of income by certain persons — নির্দিষ্ট persons-এর return।
178. Concurrent jurisdiction — concurrent jurisdiction।
179. Self-assessment — self-assessment।
180. Assessment on the basis of return — return ভিত্তিক assessment।
181. Universal self-assessment — universal self-assessment।
182. Audit — return audit।
183. Assessment after audit — audit-পরবর্তী assessment।
184. Assessment of income — আয় assessment।
185. Provisional assessment — provisional assessment।
186. Regular assessment — regular assessment।
187. Best judgment assessment — best judgment assessment।
188. Assessment in case of failure to file return — return না দিলে assessment।
189. Assessment in case of concealment — concealment assessment।
190. Assessment of firms — firm assessment।
191. Assessment after discontinuance of business — business discontinuance assessment।
192. Assessment of Hindu undivided family after partition — HUF partition assessment।
193. Assessment of association of persons — AOP assessment।
194. Assessment of dissolved firm — dissolved firm assessment।
195. Assessment of company in liquidation — liquidation company assessment।
196. Assessment of deceased person — deceased person assessment।
197. Assessment of representative assessee — representative assessee assessment।
198. Assessment of non-resident — non-resident assessment।
199. Assessment of income of shipping business — shipping business assessment।
200. Assessment of income of air transport business — air transport business assessment।
201. Assessment of income of certain non-residents — certain non-residents।
202. Assessment of escaped income — escaped income।
203. Investigation of source of income — income source investigation।
204. Inquiry and investigation — inquiry/investigation।
205. Power to inspect, etc. — inspection power।
206. Power of search and seizure — search and seizure।
207. Application of CrPC to search and seizure — search/seizure procedure।
208. Period of retention of seized records — seized records retention।
209. Release of seized records — seized records release।
210. Power to requisition books/documents — records requisition।
211. Power to call for information — information requisition।
212. Notice for concealment/escaped income — concealment/escaped-income notice।
213. Assessment of income escaping assessment — escaped assessment।
214. Time limit for completion of assessment — assessment limitation।
215. Assessment of income of certain persons — special assessment।
216. Collection of tax — tax collection।
217. Tax recovery — tax recovery।
218. Tax payable before recovery — recovery-এর পূর্বে payable tax।
219. Certificate of tax recovery — recovery certificate।
220. Recovery of tax from assessee — taxpayer-এর কাছ থেকে recovery।
221. Recovery from third parties — third-party recovery।
222. Attachment of bank account — bank account attachment।
223. Attachment and sale of property — property attachment/sale।
224. Arrest and detention — arrest/detention।
225. Recovery through court — court-এর মাধ্যমে recovery।
226. Recovery from legal representative — legal representative recovery।
227. Recovery from company/directors — company/director liability।
228. Recovery from firm/partners — firm/partner recovery।
229. Recovery from association/members — AOP/member recovery।
230. Recovery from successor — successor liability।
231. Tax Recovery Officer — Tax Recovery Officer।
232. Powers of Tax Recovery Officer — TRO-এর ক্ষমতা।
233. Definitions for transfer pricing — transfer pricing definitions।
234. Determination of income from international transaction having regard to arm's length price — arm’s-length ভিত্তিতে income determination।
235. Computation of arm's length price — ALP computation।
236. Reference to Transfer Pricing Officer — TPO reference।
237. Procedure to be followed by Transfer Pricing Officer — TPO procedure।
238. Maintenance and keeping of information and documents — TP documentation।
239. Advance Pricing Agreement — APA।
240. Report from accountant — accountant report।
241. Penalty for failure to comply with transfer pricing provisions — TP non-compliance penalty।
242. Appeal against order under transfer pricing provisions — TP appeal।
243. Tax clearance certificate required for persons leaving Bangladesh — দেশত্যাগে tax clearance।
244. Tax agreement — tax treaty/agreement।
245. Relief in respect of income arising outside Bangladesh — foreign income relief।
246. Foreign tax credit — foreign tax credit।
247. Limit of foreign tax credit — credit limitation।
248. Effect of computation of income on foreign tax adjustment — foreign tax adjustment।
249. Limitation of claim of foreign tax credit — foreign tax credit claim limitation।
250. Exchange of information — tax information exchange।
251. Assistance in collection of foreign taxes — foreign tax collection assistance।
252. Exchange of information under international agreement — treaty-based information exchange।
253. Tax on income from shipping business of non-resident — non-resident shipping income।
254. Tax on income from air transport business of non-resident — non-resident airline income।
255. Tax on income of non-resident providing services — non-resident service income।
256. Tax on income from construction and installation — construction/installation income।
257. Tax on income from technical services — technical service income।
258. Tax on income from royalty — royalty income।
259. Tax on income from interest — interest income।
260. Liability to tax in case of air transport business of non-residents — non-resident air transport tax।
261. Registration of assessee — taxpayer registration/TIN।
262. Cancellation of registration of assessee — TIN registration cancellation।
263. Taxpayer's Identification Number — TIN।
264. Proof of submission of return — PSR।
265. Displaying proof of submission of return — PSR display।
266. Penalty for failure to file return, etc. — return default penalty।
267. Penalty for failure to comply with notice — notice compliance penalty।
268. Penalty for concealment of income — income concealment penalty।
269. Penalty for furnishing inaccurate information — inaccurate information penalty।
270. Penalty for failure to maintain accounts — accounts non-maintenance penalty।
271. Penalty for failure to deduct or collect tax — TDS/TCS default penalty।
272. Penalty for failure to pay tax — tax-payment default penalty।
273. Penalty for failure to comply with transfer pricing provisions — TP penalty।
274. Penalty for failure to obtain TIN — TIN-related penalty।
275. Penalty for failure to submit statements — statement default penalty।
276. Penalty for other defaults — অন্যান্য default penalty।
277. Revision by Commissioner — Commissioner revision।
278. Revision by Board — Board revision।
279. Revision not to be made in certain cases — নির্দিষ্ট ক্ষেত্রে revision নিষিদ্ধ।
280. Rectification of mistake — ভুল সংশোধন।
281. Rectification by income-tax authority — authority rectification।
282. Time limit for rectification — rectification limitation।
283. Appeal to appellate authority — appellate authority appeal।
284. Appeal to Taxes Appellate Tribunal — Tribunal appeal।
285. Powers of appellate authority — appellate authority ক্ষমতা।
286. Appeal to appellate income-tax authority — first appeal।
287. Form, procedure and time limit of appeal — appeal form/procedure/time।
288. Procedure to be followed to dispose of appeals — appeal disposal procedure।
289. Decision in appeal — appeal decision।
290. Communication of appellate order — appellate order communication।
291. Appeal against order of Commissioner (Appeals) — Commissioner Appeals order-এর বিরুদ্ধে appeal।
292. Appeal to Taxes Appellate Tribunal — Tribunal appeal।
293. Reference to High Court Division — High Court reference।
294. Decision of High Court Division — High Court decision।
295. Appeal to Appellate Division — Appellate Division appeal।
296. Definition for Alternative Dispute Resolution — ADR definitions।
297. Alternative Dispute Resolution — ADR।
298. Application for Alternative Dispute Resolution — ADR application।
299. Commissioner's Representative — Commissioner representative।
300. Facilitator in Alternative Dispute Resolution process — ADR facilitator।
301. Rights and duties of assessee for ADR — assessee-এর ADR rights/duties।
302. Procedure of disposal by ADR — ADR disposal procedure।
303. Agreement in ADR — ADR agreement।
304. Effect of ADR agreement — ADR agreement-এর effect।
305. Settlement of cases — case settlement।
306. Offences — tax offences।
307. Prosecution for offences — prosecution।
308. Punishment for offences — punishment।
309. Offence relating to return — return-related offence।
310. Offence relating to false statement — false statement।
311. Penalty for obstruction — obstruction।
312. Penalty for failure to furnish information — information default।
313. Penalty for false statement — false statement-এর শাস্তি।
314. Offence by companies — company offence।
315. Offence by firm or association — firm/AOP offence।
316. Cognizance of offences — offence cognizance।
317. Trial of offences — trial।
318. Power to compound offences — offence compounding।
319. Compounding of offences — compounding।
320. Taxpayer's confidentiality — taxpayer information confidentiality।
321. Disclosure of information — information disclosure।
322. Communication of information — information communication।
323. Bar on suits in civil court — civil suit restriction।
324. Indemnity — legal indemnity।
325. Appearance by authorized representative — authorized representative।
326. Power of Board to issue directions — Board directions।
327. Authorized representative — authorized representative-এর বিধান।
328. Appearance before income-tax authority — authority-এর সামনে appearance।
329. Electronic communication — electronic communication।
330. Electronic filing and electronic records — e-filing/e-records।
331. Tax to be calculated to nearest Taka — নিকটতম টাকায় tax calculation।
332. Receipts to be given for money paid or recovered — payment/recovery receipt।
333. Computation of period of limitation — limitation period গণনা।
334. Extension/condonation of period — সময় বৃদ্ধি/ক্ষমা।
335. Service of notice — notice service।
336. Certain errors not to vitiate assessment — সামান্য ত্রুটিতে assessment বাতিল নয়।
337. Proceeding against companies under liquidation — liquidation company-এর বিরুদ্ধে proceeding।
338. Indemnity — good-faith action-এর indemnity।
339. Implementation of pending legal provisions for taxation — pending tax provisions-এর প্রয়োগ।
340. Reward to officers and employees — কর্মকর্তা/কর্মচারীর reward।
341. Power to amend Schedule — Schedule amendment power।
342. Removal of difficulty — difficulty removal।
343. Power to make rules — Rules তৈরির ক্ষমতা।
344. Repeal and Saving — পুরোনো আইন repeal ও saving।
345. Publishing translated text in English — authentic English text প্রকাশ।
