TDS on ITA 2023

Sazzad Hossain, ITP, MBA, CSCA™
Sazzad Hossain, ITP, MBA, CSCA™Audit & Consultancy In-Charge at Ahsan Manzur & Co. Chartered Accountants à Ahsan Manzur & Co. Chartered Accountants

Income Tax Act-2023 & Income Tax Ordinance 1984 Significant Difference Change in provisions of Tax Deduction at Source "TDS"

ITA 2023
Section
Particulars OTA 2023 Rate
Minimum
Tax
ITO 1984
Compared
ITO 1984
Rate
Comments
Sec 86
Deduction of tax at source from income from employment [
only inclusion: TDS on payment from accumulated balance of
approved provident fund as per 2nd schedule, part-3,para-6
Average Rate No Sec 50 Average Rate Almost Same
Sec 87
Deduction of tax from remuneration to members of
parliament
Average Rate No Sec 50B Average Rate No Changes
Sec 88 Deduction from payment to workers' participation fund 10% Yes Sec 52DD 5%
Conditions for
non- deduction
deleted
Sec 89 Deduction from payment to contractor, suppliers etc.
Not Exceeding
10%
Yes Sec 52
Rule 16 of the
ITO-1984 is
applicable
Provision and
conditions deleted
Sec 90 Deduction from the payment services
Not exceeding
20%
Yes Sec 52AA
Service-wise
Table
Table Deleted
Sec 91 Deduction from payment for Intangible assets
10% & 12%
(Base value 25
lac or more
Yes Sec 52A
10% & 12%
(Base value
25 lac or more
No Changes
Sec 92 Deduction of tax from advertising bill of media broadcasting 5% Yes Sec 53K 4%
Conditions for
non- deduction
deleted
Sec 93 Deduction from payment to actors, actresses, producers, etc. 10% No Sec 53D 10%
Conditions for
non- deduction
deleted
Sec 94
Deduction or collection at source from commission, discount,
fees etc.
10%, 5%,3% Yes Sec 53E 10%, 5%,3%
No Changes, Firm
has been included
as deduction
authority
Sec 95 Collection of tax from travel agent 0.3% Yes Sec 52JJ 0.3% No Change
Sec 96 Deduction from the commission of letter or credit 5% No Sec 52I 5% No Change
Sec 97 Deduction from payment on account of local letter of credit 3%, 2%, 1% No Sec 52U 3%, 2%, 1% No Change
Sec 98
Deduction of tax from payments by cellular mobile phone
operators
10% No Sec 52V 10% No Change
Sec 99
Deduction of tax from any payment in excess of premium pain
on life insurance policy
5% No Sec 52T 5% No Change
Sec 100 Deduction from insurance commission 5% Yes Sec 52G 5% No Change
Sec 101
Deduction at source from fees, etc. of surveys of general
insurance company
15% Yes Sec 52GG 10% Changes
Sec 102
Deduction from interest on saving deposit and fixed deposit
etc.
20%,10%,5% Yes Sec 52F 20%,10%,5% No Change
Sec 103
Deduction at source from interest on deposit post office
savings bank account
10% No Sec 53I 10% No Change
Sec 104 Deduction from interest income of resident 10% No N/A N/A New Section
Sec 105 Deduction from interest of saving instruments 10% Yes Sec 52D 10% No Change
Sec 106 Deduction at source from interest on securities 5% Yes Sec 51 5% No Change
Sec 107
Deduction at source from discount on the real value of
Bangladesh Bank bills
Maximum Rate No Sec 50A
Maximum
Rate
Proviso for non-
deduction deleted
Sec 108
Deduction of tax from receipts in respect of international
phone cell
1.5% , 7.5% Yes Sec 52R 1.5% , 7.5% No Change
Sec 109 Deduction of tax at source from rent 5% No
Sec 53A &
53J
5% No Change
Sec 110
Deduction of tax for rendering , services from convention hall,
conference centre etc.
5% Yes Sec 52P 5%
Proviso for non-
deduction deleted
Sec 111
Deduction at source from compensation against acquisition of
property
6%, 3% Yes Sec 52C 6%, 3% No Change
Sec 112 Deduction of tax at source from export cash subsidy 10% Yes Sec 53DD 10% No Change
Sec 113
Deduction of tax at source from freight forward agency
commission
15% Yes Sec 52M 15% No Change
Sec 114 Deduction of tax against purchase of power 6% Yes Sec 52N 6% No Change
Sec 115
Deduction of tax from income received from real estate
developer to land owner
15% Yes Sec 53P 15% No Change
Sec 116
Deduction of tax from commission or remuneration paid to
agent of foreign buyer
10% Yes Sec 53EE 10% No Change
Income Tax Act-2023 & Income Tax Ordinance 1984 Significant Difference
Change in provisions of Tax Deduction at Source "TDS"
Prepared by Fintax Bangladesh Advisory Services
Sec 117 Deduction of tax from dividends
Applicable rate
10% / 15%
Yes Sec 54
Applicable
rate 10% /
15%
No Change
Sec 118 Deduction from income from lottery etc. 20% Yes Sec 55 20%
Online game has
been included
Sec 119 Deduction or collection of tax from income of non-residents
Not Exceeding
30%
No Sec 56
Service-wise
Table
TDS must be in
name of non-
Resident
Sec 120 Collection of tax from importer
Not Exceeding
20%
Yes Sec 53
Not
Exceeding
20%
No Change
Sec 121 Collection of tax from export manpower 10% Yes Sec 53B 10% No Change
Sec 123 Collection of tax from export income
1%, reduce,
exemption
Yes Sec 53BB
1%, reduce,
exemption
No Change
Sec 124
Deduction of tax from any income remitted from aboard in
connection with any service, revenue, sharing etc.
10%, 7.5% Yes Sec 53Q 10%, 7.5% No Change
Sec 125 Collection of tax on transfer etc. of property
Tk. 20 lac per
katha (1.65
decimal) for
land , Tk. 1000/-
per sqm for
any structure ,
building, flat,
apartment or
floor space,
10% of the
deed value
Yes Sec 53H Table wise Changes in Rate
Sec 126 Collection of tax from real estate or land developer
Not exceed
higher of the
following: Tk.
1600/-Sqm for
using resident),
Tk. 6500/- for
using
commercial
sqm, 5% of the
deed value
Yes Sec 53F Table wise Changes in Rate
Sec 127
Collection of tax from commission on govt. stamp, court fees
and cartridge paper
4% Yes N/A N/A New Section
Sec 128 Collection of tax from lease of property 4% Yes Sec 53H 4% No Change
Sec 129 Collection of tax from cigarette manufacturers 10% Yes Sec 52B 10% No Change
Sec 130 Collection of tax from brick manufacturers
one Section-
45K, one and
half-70K,two
section-
90k,auto-150K
No Sec 52F Table wise No Change
Sec 131
Collection of tax at the time of issuance or renewal of trade
license
City-3K, other
city-
2K,Municipal
(city)-1K,
Municipal
(other)-500/-
No Sec 52K
City-3K, other
city-
2K,Municipal
(city)-1K,
Municipal
(other)-500/-
No Change
Sec 132 Collection of tax from shipping business of a resident 5%, 3% Yes Sec 53AA 5%, 3% No Change
Sec 133 Collection of tax on sales by public auction 10% , 1% (tea) Yes Sec 53C 10% No Change
Sec 134
Collection of tax from transfer of share of private limited
company
15% on face
value or fair
value
Yes N/A N/A New Section
Sec 135 Collection of tax from transfer of securities 5% Yes Sec 53M 5% No Change
Sec 136
Collection of tax from transfer of share of shareholder of stock
exchanges
15% Yes Sec 53N 15% No Change
Sec 137 Collection of tax from member of stock exchanges
0.05% on
transaction
value
Yes Sec 53BBB 0.05%,10% New condition
Sec 138 Collection of tax from motor vehicles plying commercially rate as per table Yes Sec 53BBQ
rate as per
table
No Change
Sec 139 Collection of tax from operations of marine vessels rate as per table Yes Sec 53R
rate as per
table
No Change

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২০২৩ সনের ২২ নং আইন বাংলাদেশ শিল্প-নকশা আইন, ২০২৩২০২৩ সনের ২২ নং আইন বাংলাদেশ শিল্প-নকশা আইন, ২০২৩
২০২৩ সনের ২২ নং আইন বাংলাদেশ শিল্প-নকশা আইন, ২০২৩
২০২৩ সনের ২০ নং আইন এজেন্সি টু ইনোভেট (এটুআই) আইন, ২০২৩ par Sazzad Hossain, ITP, MBA, CSCA™
২০২৩ সনের ২০ নং আইন এজেন্সি টু ইনোভেট (এটুআই) আইন, ২০২৩২০২৩ সনের ২০ নং আইন এজেন্সি টু ইনোভেট (এটুআই) আইন, ২০২৩
২০২৩ সনের ২০ নং আইন এজেন্সি টু ইনোভেট (এটুআই) আইন, ২০২৩
২০২৩ সনের ১৯ নং আইন বাংলাদেশ সরকারি-বেসরকারি অংশীদারিত্ব (সংশোধন) আইন, ২০২৩ par Sazzad Hossain, ITP, MBA, CSCA™
২০২৩ সনের ১৯ নং আইন বাংলাদেশ সরকারি-বেসরকারি অংশীদারিত্ব (সংশোধন) আইন, ২০২৩২০২৩ সনের ১৯ নং আইন বাংলাদেশ সরকারি-বেসরকারি অংশীদারিত্ব (সংশোধন) আইন, ২০২৩
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TDS on ITA 2023

  • 1. ITA 2023 Section Particulars OTA 2023 Rate Minimum Tax ITO 1984 Compared ITO 1984 Rate Comments Sec 86 Deduction of tax at source from income from employment [ only inclusion: TDS on payment from accumulated balance of approved provident fund as per 2nd schedule, part-3,para-6 Average Rate No Sec 50 Average Rate Almost Same Sec 87 Deduction of tax from remuneration to members of parliament Average Rate No Sec 50B Average Rate No Changes Sec 88 Deduction from payment to workers' participation fund 10% Yes Sec 52DD 5% Conditions for non- deduction deleted Sec 89 Deduction from payment to contractor, suppliers etc. Not Exceeding 10% Yes Sec 52 Rule 16 of the ITO-1984 is applicable Provision and conditions deleted Sec 90 Deduction from the payment services Not exceeding 20% Yes Sec 52AA Service-wise Table Table Deleted Sec 91 Deduction from payment for Intangible assets 10% & 12% (Base value 25 lac or more Yes Sec 52A 10% & 12% (Base value 25 lac or more No Changes Sec 92 Deduction of tax from advertising bill of media broadcasting 5% Yes Sec 53K 4% Conditions for non- deduction deleted Sec 93 Deduction from payment to actors, actresses, producers, etc. 10% No Sec 53D 10% Conditions for non- deduction deleted Sec 94 Deduction or collection at source from commission, discount, fees etc. 10%, 5%,3% Yes Sec 53E 10%, 5%,3% No Changes, Firm has been included as deduction authority Sec 95 Collection of tax from travel agent 0.3% Yes Sec 52JJ 0.3% No Change Sec 96 Deduction from the commission of letter or credit 5% No Sec 52I 5% No Change Sec 97 Deduction from payment on account of local letter of credit 3%, 2%, 1% No Sec 52U 3%, 2%, 1% No Change Sec 98 Deduction of tax from payments by cellular mobile phone operators 10% No Sec 52V 10% No Change Sec 99 Deduction of tax from any payment in excess of premium pain on life insurance policy 5% No Sec 52T 5% No Change Sec 100 Deduction from insurance commission 5% Yes Sec 52G 5% No Change Sec 101 Deduction at source from fees, etc. of surveys of general insurance company 15% Yes Sec 52GG 10% Changes Sec 102 Deduction from interest on saving deposit and fixed deposit etc. 20%,10%,5% Yes Sec 52F 20%,10%,5% No Change Sec 103 Deduction at source from interest on deposit post office savings bank account 10% No Sec 53I 10% No Change Sec 104 Deduction from interest income of resident 10% No N/A N/A New Section Sec 105 Deduction from interest of saving instruments 10% Yes Sec 52D 10% No Change Sec 106 Deduction at source from interest on securities 5% Yes Sec 51 5% No Change Sec 107 Deduction at source from discount on the real value of Bangladesh Bank bills Maximum Rate No Sec 50A Maximum Rate Proviso for non- deduction deleted Sec 108 Deduction of tax from receipts in respect of international phone cell 1.5% , 7.5% Yes Sec 52R 1.5% , 7.5% No Change Sec 109 Deduction of tax at source from rent 5% No Sec 53A & 53J 5% No Change Sec 110 Deduction of tax for rendering , services from convention hall, conference centre etc. 5% Yes Sec 52P 5% Proviso for non- deduction deleted Sec 111 Deduction at source from compensation against acquisition of property 6%, 3% Yes Sec 52C 6%, 3% No Change Sec 112 Deduction of tax at source from export cash subsidy 10% Yes Sec 53DD 10% No Change Sec 113 Deduction of tax at source from freight forward agency commission 15% Yes Sec 52M 15% No Change Sec 114 Deduction of tax against purchase of power 6% Yes Sec 52N 6% No Change Sec 115 Deduction of tax from income received from real estate developer to land owner 15% Yes Sec 53P 15% No Change Sec 116 Deduction of tax from commission or remuneration paid to agent of foreign buyer 10% Yes Sec 53EE 10% No Change Income Tax Act-2023 & Income Tax Ordinance 1984 Significant Difference Change in provisions of Tax Deduction at Source "TDS" Prepared by Fintax Bangladesh Advisory Services
  • 2. Sec 117 Deduction of tax from dividends Applicable rate 10% / 15% Yes Sec 54 Applicable rate 10% / 15% No Change Sec 118 Deduction from income from lottery etc. 20% Yes Sec 55 20% Online game has been included Sec 119 Deduction or collection of tax from income of non-residents Not Exceeding 30% No Sec 56 Service-wise Table TDS must be in name of non- Resident Sec 120 Collection of tax from importer Not Exceeding 20% Yes Sec 53 Not Exceeding 20% No Change Sec 121 Collection of tax from export manpower 10% Yes Sec 53B 10% No Change Sec 123 Collection of tax from export income 1%, reduce, exemption Yes Sec 53BB 1%, reduce, exemption No Change Sec 124 Deduction of tax from any income remitted from aboard in connection with any service, revenue, sharing etc. 10%, 7.5% Yes Sec 53Q 10%, 7.5% No Change Sec 125 Collection of tax on transfer etc. of property Tk. 20 lac per katha (1.65 decimal) for land , Tk. 1000/- per sqm for any structure , building, flat, apartment or floor space, 10% of the deed value Yes Sec 53H Table wise Changes in Rate Sec 126 Collection of tax from real estate or land developer Not exceed higher of the following: Tk. 1600/-Sqm for using resident), Tk. 6500/- for using commercial sqm, 5% of the deed value Yes Sec 53F Table wise Changes in Rate Sec 127 Collection of tax from commission on govt. stamp, court fees and cartridge paper 4% Yes N/A N/A New Section Sec 128 Collection of tax from lease of property 4% Yes Sec 53H 4% No Change Sec 129 Collection of tax from cigarette manufacturers 10% Yes Sec 52B 10% No Change Sec 130 Collection of tax from brick manufacturers one Section- 45K, one and half-70K,two section- 90k,auto-150K No Sec 52F Table wise No Change Sec 131 Collection of tax at the time of issuance or renewal of trade license City-3K, other city- 2K,Municipal (city)-1K, Municipal (other)-500/- No Sec 52K City-3K, other city- 2K,Municipal (city)-1K, Municipal (other)-500/- No Change Sec 132 Collection of tax from shipping business of a resident 5%, 3% Yes Sec 53AA 5%, 3% No Change Sec 133 Collection of tax on sales by public auction 10% , 1% (tea) Yes Sec 53C 10% No Change Sec 134 Collection of tax from transfer of share of private limited company 15% on face value or fair value Yes N/A N/A New Section Sec 135 Collection of tax from transfer of securities 5% Yes Sec 53M 5% No Change Sec 136 Collection of tax from transfer of share of shareholder of stock exchanges 15% Yes Sec 53N 15% No Change Sec 137 Collection of tax from member of stock exchanges 0.05% on transaction value Yes Sec 53BBB 0.05%,10% New condition Sec 138 Collection of tax from motor vehicles plying commercially rate as per table Yes Sec 53BBQ rate as per table No Change Sec 139 Collection of tax from operations of marine vessels rate as per table Yes Sec 53R rate as per table No Change