Non Assessable Income

8/11/2019 Non Assessable Income

1/18

2. Income from export

business

Other than company

registered outside BD

50%

1. Income from house

property

Under trust for religious or

charitable purpose

total

3. Special allowances Specially granted to meetofficial expenses

total

4. Voluntary contributionreceived byreligiousor

charitable institution

Other than private religioustrust

total

Tax exempted income


2/18

6. Income of a member of

a Hinduundivided family

Any

amount

5. Income received by

trustees of RPF

RPF, approved

superannuation fund,

approved gratuity fund

Any

amount

7. Income from ITbusiness

July 01, 2008 toJune 30, 2011

total

8. Income of NGOsfrom micro credit

operation

Anyamount


3/18

10. Agricultural

income

Only source of income

is agriculture

Up to

50,000

9. Income of Mutual

fund

Issued by a person

11. Income from

newlyconstructed

house

Residential house

12. Dividend income

from mutual orunit

fund

Up to

25,000


4/18

14. National heart

foundation

Any

income

13. Interest onsavings

instrumentsUp to

25,000

15. Income fromZeroCoupon Bond

Anyincome

16. Interest ontax

free government

securities

Any

amount


5/18

18.Income of

indigenous Hillman

Economic activities undertaken in the

hill districts of Rangamati, Bandarban

and khagrachari.

Any

income

17. Income from

fisheries, poultryFrom July 01, 2008 to June 30, 2011

(a) income exceeds Tk. 1,50,000

(b) not less than 10% of the saidincome shall be invested in govt.bonds or securities (c) Within 6months from the end of theincome.

Any

income

19. Tax paid by thegovernment on behalfof a petroleum

company

Any

amount

20. Income of

employees of

foreign Missions

A C M C AC SC

TC (If BD officials enjoys same)

SM OR OO

Any

income


6/18

22. Income of local

government

Any

income

21. Interest on RPF Not exceeding

one third of the salary

or interest calculated @14.5%

total

23. Payment received on

voluntary retirementAny

amount

24. Income fromexport of handicraftsFrom July 01, 2008 to June30, 2011 Anyincome


7/18

26. Income of

provident fund

Any

income

25. Interest on

Debentures

Together with interest

on govt. securities shall

not exceed tk. 20,000.

Up to

20,000

27. Income of SME Annual turnover not

more than 24 lakh

total

28. Interest ongovernment

Securities

Up to5,000


8/18

30. Income of StockExchange in BD.

Anyincome

29. Pension Any

amount

31. Interest on Deposit

Pension Scheme of aBank

Approved by the Govt. Any

interest

32. Income of Army

Welfare Trust

Welfare of ex-Army

personnel, their childrenand dependents

Any

income


9/18

34. Income of

Agricultural educational

activities

Private Agricultural college

or UniversityAny

income

33. Accumulated

balance from a matured

life insurance policy

Any

amount

35. Gratuity Anyamount

36. Income of

industries set up in

any EPZ

For a period of 10 years

from the date of operation

Any

income


10/18

38. Ressionreceived

by Army persons.

Any

amount

37. Income of new

hospitals set up in

private sector

Between 1st July, 2005 to

30th June 2008 shall enjoy

tax exemption.

For 5 years.

Any

income

39. Share of capital

gains of a partner

Any income received by a

partner out of capital gains

on which tax has been paid

by the firm.

Any

income

40. Income from

Public Universities.

Any

income


11/18

42. Income of Aga KhanDevelopment Network Anyincome

41. Tax on tax Tax paid by the employers

against salary

total

43. Interest on non-

resident foreign currencydeposit account.

Any

interest

44. Income of District

Sports Association

Any

income


12/18

46. Income of AsianUniversitys foreignwomen faculty members

Any

income

45. Income of Building Not less than five storied

At least 10 flats, 01, July 2009 to

June 30, 2014 (inclusive), for 10

years , other than Areas of city

corp. Cantonment Board, t upz, npsba, g pourashava and any

pba under Dhaka district.

47. Income of

Bangladesh Retired

Governments ServantsWelfare Association

Registered under Dept. OF

Social WelfareAny

income

48. Income of National

Sports Council

Any

income


13/18

50. Income of industriesspecified by NBR.

Anyincome

49. Monetary award

granted from the Cultural

Heritage Fund

51. Income of National

Sports Federation

Any

income

52. Income of

Divisional SportsAssociation

Any

income


14/18

54. Income of

Bangladesh Diabetic

Foundation

Any

income

53. Income of

Bangladesh Diabetic

Society

Any

income

55. Any paymentreceived from Provident

& other fund

Anyincome

56. National DisableDevelopment

Foundation

Any

income


15/18

58. Income of privatesector power generation

company

Any

income

57. Monetary Award

granted to any

government employee

Any

award

59. Income of welfarefund for Tea Garden

Workers.

Anyincome

60. Salary income of

ministers, MPs,members of planning

commission and Law

committee.

Any

amount


16/18

62. Receipt of Bonusshare as dividend

61. Certain occasional

income

63. Income from

mushroom farming

64. Interest and principal

on Wage Earners

Developments Bonds


17/18

66. Income of

Bangladesh Supreme

Court and High Court

Judges

50%

65. Income from

marketing of locally

produced seeds.

67. Income from

dairyfarming

total


18/18

Non Assessable Income

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