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GOVERNMENT OF THE PEOPLE'S REPUBLIC OF BANGLADESH …

| I. T. Manual, Part-II GOVERNMENT OF THE PEOPLE'S REPUBLIC OF BANGLADESH NATIONAL BOARD OF REVENUE Dhaka, the 14th January, 1985 No. 39- exercise of the powers conferred by section 185 of the Income Tax Ordinance, 1984 (XXXVI of 1984), read with sub-section (4) of that section, the National Board of Revenue is pleased to make the following rules, namely:- THE INCOME TAX RULES, 1984 1. Short title. These rules may be called the Income Tax Rules, 1984. 1 [2. Definitions. In these rules, unless there is anything repugnant in the subject or context (a) certificate means a certificate forwarded to the Tax Recovery Officer by the Deputy Commissioner of Taxes, issued under section 138 of the Ordinance, for the recovery of arrears u]

known as doctors, surgeons, physicians, dentists, psychiatrists, homeopaths, tabibs, vaids, veterinary surgeons or by any other name (other than medical practitioners, who do not make any separate charge for consultation but make a charge for the medicines supplied by them), and by legal practitioners

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Transcription of GOVERNMENT OF THE PEOPLE'S REPUBLIC OF BANGLADESH …

1 | I. T. Manual, Part-II GOVERNMENT OF THE PEOPLE'S REPUBLIC OF BANGLADESH NATIONAL BOARD OF REVENUE Dhaka, the 14th January, 1985 No. 39- exercise of the powers conferred by section 185 of the Income Tax Ordinance, 1984 (XXXVI of 1984), read with sub-section (4) of that section, the National Board of Revenue is pleased to make the following rules, namely:- THE INCOME TAX RULES, 1984 1. Short title. These rules may be called the Income Tax Rules, 1984. 1 [2. Definitions. In these rules, unless there is anything repugnant in the subject or context (a) certificate means a certificate forwarded to the Tax Recovery Officer by the Deputy Commissioner of Taxes, issued under section 138 of the Ordinance, for the recovery of arrears under these rules; (b) defaulter means the assessee mentioned in the certificate; (c) execution , in relation to a certificate, means steps taken for the recovery of arrears under these rules in pursuance of a certificate.]

2 (d) officer means a public officer as defined in the Code of Civil Procedure, 1908 (Act V of 1908), or a public servant as defined in section 21 of the Penal Code (Act XIV of 1860), including a person subordinate to the Tax Recovery Officer whom the Tax Recovery Officer authorises to execute an order of attachment or sale or arrest; (e) ordinance means the Income Tax Ordinance, 1984 (XXXVI of 1984); 1 Subs. by bs 81-AvBb/2007 ZvwiLt 20/05/2007 2 I.

3 T. Manual, Part II (f) property includes movable or immovable property, including shares, debentures, or interest in any company or any actionable claim; (g) section means a section of the Ordinance; (h) share in a company includes stock, debenture stock, debentures and bonds.] 1 [3. ** 4. ** 5. ** 6. ** 7. **] 8. Maintenance of accounts by doctors, legal practitioners, etc. (1) Subject to the provisions of sub-rules (6) and (7), accounts shall be maintained by medical practitioners, whether known as doctors, surgeons , physicians, dentists, psychiatrists, homeopaths, tabibs, vaids, veterinary surgeons or by any other name (other than medical practitioners, who do not make any separate charge for consultation but make a charge for the medicines supplied by them), and by legal practitioners (including income tax practitioners)

4 , accountants, auditors, architects and engineers in the following forms, namely:- Form A(1) CASE REGISTER [To be maintained by medical practitioners, that is, doctors, surgeons , physicians, dentists, psychiatrists, homeopaths, tabibs, vaids, veterinary surgeons or by any other name (other than medical practitioners, who do not make any separate charge for consultation but make a charge for the medicines supplied by them)]. 1 Omitted rule 3, 4, 5, 6 & 7 by bs - 185--AvBb /97, ZvwiLt 04/08/1997.

5 Rule 3,4,5,6,7,8 3 I. T. Manual, Part II Sl. No. Patient's Name Nature of treatment (a) Consultation (b) Surgical treatment (c) Injection, (d) Visit etc. Treatment charges. Remarks. 1 2 3 4 5 Taka Form A (2) CASE REGISTER [To be maintained by legal practitioners (including income tax practitioners), accountants, auditors, architects and engineers]. Sl. No. Name and address of the client. Brief particulars of the case (Confidential details are not required) Amount of fee, remuneration, etc. received Remarks Date Whether by Whether in full or part settlement Cash Cheque Total Taka Taka Taka Form B Payments Book Date.

6 Receipts Date in Case register Amount Total Remarks Cash Cheque 1 2 3 4 5 Taka Taka Taka Rule 8 contd 4 I. T. Manual, Part II Disbursements Particulars of expenses Voucher No. or Cheque No. Amount Total. Remarks. Cash. Cheque. 1 2 3 4 5 6 Taka Taka Taka Certified that the above account is a complete and true record of (i) all amounts received by me/us or on my/our behalf on due to me/us account of the income, profits and gains from business or profession; (ii) all expenditure incurred by me/us in connection with my/our business or profession and that all items of expenditure listed in the above account are supported by vouchers/cash memos, etc.

7 , receipts of which have been cancelled and filed separately. Signature .. FORM C RECEIPT BOOK. Book Page Book Page Name and address of the client Received with thanks the sum of taka .. Page No. of Case (Taka ..) Page No. of Payments Book .. by Cheque/Bank draft Amount received taka .. on .. ( ) ../cash by ChequeBank draft dated on .. on account of .. cash/ .. Rule 8 contd 5 I. T. Manual, Part II (2) Particulars of the type of cases in which fees at a reduced rate are charged, or no fees are charged at all due to the indigent circumstances of the patient or his guardian or any other cause by a medical practitioner shall be recorded in the remarks column of the Case Register in Form A(1).

8 (3) Particulars of the type of cases in which fees at a reduced rate are charged, or no fees are charged at all due to the indigent circumstances of the client or any other cause by a legal practitioner accountant, auditor, architect or engineer shall be recorded in the remarks column of the Case Register in Form A(2). (4) Where a separate nursing or maternity home is maintained by a medical practitioner, an auxiliary register showing the particulars of the charges made shall be maintained giving inter alia the name and address of the patient, the nature of the treatment, the room (diet and/or lodging) charges and other fees charged from him, if any.

9 (5) In the case of medical practitioners, a receipt in Form C may be issued only when demanded by the patient or his guardian. (6) The accounts in the forms specified in sub-rule (1) shall be maintained with effect from the income years beginning on or after the first day of July, 1984. (7) Nothing contained in this rule shall be construed as preventing an assessee from maintaining any accounts in addition to those specified in sub-rule (1) or adding such further columns or particulars in the forms referred to therein as he may think fit to maintain or add to suit his own requirements.

10 1 [8A. Maintenance of account in a bank by the owner of house property. (1) Subject to the provisions of sub-rules (2) and (3), where any person having ownership or possession of any property, whether used for commercial or residential purposes,receives any sum or aggregate of sums exceeding taka 25,000/- (twenty five 1 Ins. New rule 8A by .. 216- / / , / / Rule 8 concld, 8A Rule 8A concld, 9,10 6 I. T. Manual, Part II thousand) per month in respect of any rent of such house property or its unit, such person shall maintain a bank account in any scheduled bank for the purpose of depositing rent of the house property or its unit and deposit such rent or any advance received from such house property or its unit in such bank account.]


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