non assessable income
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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
-
8/11/2019 Non Assessable Income
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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
-
8/11/2019 Non Assessable Income
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
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8/11/2019 Non Assessable Income
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
-
8/11/2019 Non Assessable Income
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
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8/11/2019 Non Assessable Income
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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
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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
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8/11/2019 Non Assessable Income
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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
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8/11/2019 Non Assessable 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
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8/11/2019 Non Assessable 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
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8/11/2019 Non Assessable 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
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8/11/2019 Non Assessable 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
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8/11/2019 Non Assessable 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
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8/11/2019 Non Assessable 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
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8/11/2019 Non Assessable 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
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8/11/2019 Non Assessable Income
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
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8/11/2019 Non Assessable Income
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
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8/11/2019 Non Assessable Income
18/18
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