324 INCOME TAX MANUAL 1st Schedule

1st Schedule AvqKi AvBb, 2023 325

Module 2

Zdwmjmg~n
The Schedules
326 INCOME TAX MANUAL 1st Schedule

cÖ_g Zdwmj[1] THE FIRST SCHEDULE[1]

wewb‡qv‡M we‡kl Kinvi SPECIAL TAX RATE ON INVESTMENT

[aviv 24 `ªóe¨] [See section 24]

Ask 1 PART I
we‡kl Ki cÖ`v‡bi gva¨‡g wewb‡qvM cÖ`k©b SHOWING OF INVESTMENT BY
PAYING SPECIAL TAXES

1| we‡kl Ki cÖ`v‡bi gva¨‡g wewìs ev A¨vcvU©‡g›U 1. Showing investment in building or

wewb‡qvM cÖ`k©b|(1) †Kv‡bv ¯^vfvweK e¨w³ wewìs ev apartment by paying special tax.(1) A
A¨vcvU©‡g›U wbg©vY ev µ‡q †Kv‡bv A_© wewb‡qvM Kwi‡j D³ natural person who invests any money in
wewb‡qvMK„Z A‡_©i Drm m¤ú‡K© e¨vL¨v cÖ`vb Kiv nBqv‡Q construction or purchase of building or apartment
ewjqv MY¨ nB‡e, hw` D³ wewb‡qvM m¤úbœ nIqv mswkøó shall be deemed to have explained the source of
the invested money, if the taxpayer pays tax at the
Kie‡l©i Ki wba©viYxi c~‡e© Ki`vZv wbgœewY©Z mviYx‡Z
rate mentioned in the table below before assessing
DwjøwLZ nv‡i Ki cwi‡kva K‡ib:
the tax for the relevant tax year in which the said
investment is completed:

mviYx (Table)
µwgK bs m¤úwËi eY©bv Kinvi
Sl. No. Description of assets Tax rate
(1) (2) (3)
XvKvi ¸jkvb g‡Wj UvDb, ebvbx, evwiaviv, gwZwSj evwYwR¨K GjvKv I cÖwZ eM© wgUv‡i
w`jKykv evwYwR¨K GjvKvq Aew¯’Z AbwaK 200 (`yBkZ) eM©wgUvi ২০০০ বর্গফুট 4 (Pvi) nvRvi UvKv
এর অধিক wcøš’ AvqZb (plinth area) wewkó wewìs ev A¨vcvU©‡g›U
1. 4 (four) thousand taka
Buildings or apartments with a plinth area of which does not
exceed 200 (two hundred) square meters located in Gulshan per square meter
Model Town, Banani, Baridhara, Motijheel Commercial Area
and Dilkusha Commercial Area of Dhaka.
XvKvi ¸jkvb g‡Wj UvDb, ebvbx, evwiaviv, gwZwSj evwYwR¨K GjvKv I cÖwZ eM© wgUv‡i
w`jKykv evwYwR¨K GjvKvq Aew¯’Z 200 (`yBkZ) eM©wgUv‡ii AwaK wcøš’ 6 (Qq) nvRvi UvKv
AvqZb wewkó wewìs ev A¨vcvU©‡g›U
2. Buildings or apartments with a plinth area of which does 6 (six) thousand taka
exceeds 200 (two hundred) square meters located in Gulshan per square meter
Model Town, Banani, Baridhara, Motijheel Commercial Area
and Dilkusha Commercial Area of Dhaka

___________________________________________________________ __
1
Omitted ‘THE FIRST SCHEDULE’ by F.O. 2025 (amended 26 June 2025);
1st Schedule AvqKi AvBb, 2023 327
[Table continued]
µwgK bs m¤úwËi eY©bv Kinvi
Sl. No. Description of assets Tax rate
(1) (2) (3)
XvKvi avbgwÛ AvevwmK GjvKv, wW‡dÝ Awdmvm© nvDwRs †mvmvBwU cÖwZ eM© wgUv‡i
(wWIGBPGm), gnvLvwj, jvjgvwUqv nvDwRs †mvmvBwU, DËiv g‡Wj UvDb, 3 (wZb) nvRvi UvKv
emyÜiv AvevwmK GjvKv, XvKv K¨v›Ub‡g›U, wm‡×k¦ix 9 KviIqvb evRvi, ebkªx,
weRq bMi, Iqvix, †m¸bevwMPv I wbKyÄ Ges PÆMÖv‡gi cuvPjvBk, Lyjkx,
AvMÖvev` I bvwmivev` GjvKvq Aew¯’Z AbwaK 200 (`yBkZ) eM©wgUvi wcøš’
AvqZb wewkó wewìs ev A¨vcvU©‡g›U
3. Dhaka's Dhanmondi Residential Area, Defense Officers 3 (three) thousand taka
Housing Society (DOHS), Mahakhali, Lalmatia Housing per square meter
Society, Uttara Model Town, Bashundhara Residential Area,
Dhaka Cantonment, Siddheshwari 9 Kawran Bazar, Banshri,
Vijay Nagar, Wari, Segunbagicha and Nikunj and Panchlaish,
Khulshi in Chittagong. , Buildings or apartments with a plinth
area of which does not exceed 200 (two hundred) square meters
located in Agrabad and Nasirabad areas.
XvKvi avbgwÛ AvevwmK GjvKv, wW‡dÝ Awdmvm© nvDwRs †mvmvBwU cÖwZ eM© wgUv‡i 3 (wZb)
(wWIGBPGm), gnvLvwj, jvjgvwUqv nvDwRs †mvmvBwU, DËiv g‡Wj UvDb, nvRvi 500 (cuvPkZ) UvKv
emyÜiv AvevwmK GjvKv, XvKv K¨v›Ub‡g›U, wm‡×k¦ix KviIqvb evRvi, ebkªx,
weRq bMi, Iqvix †m¸bevwMPv I wbKyÄ Ges PÆMÖv‡gi cuvPjvBk, Lyjkx,
AvMÖvev` I bvwmivev` GjvKvq Aew¯’Z 200 (`yBkZ) eM©wgUv‡ii AwaK wcøš’
AvqZb wewkó wewìs ev A¨vcvU©‡g›U
4. Dhaka's Dhanmondi Residential Area, Defense Officers 3 (three) thousand and
Housing Society (DOHS), Mohakhali, Lalmatia Housing 500 (five) hundred taka
Society, Uttara Model Town, Bashundhara Residential Area, per square meter
Dhaka Cantonment, Siddheshwari Karwan Bazar, Banshree,
Vijay Nagar, Wari Segunbagicha and Nikunj and Chittagong's
Panchlaish, Khulshi, Agrabad And buildings or apartments with
plinth area which does exceeds 200 (two hundred) square
meters located in Nasirabad area.
µwgK bs 1, 2, 3 I 4 G DwjøwLZ GjvKv e¨ZxZ wmwU K‡c©v‡ikb GjvKvq Aew¯’Z cÖwZ eM© wgUv‡i
AbwaK 120 (GKkZ wek) eM©wgUvi wcøš’ AvqZb wewkó wewìs ev A¨vcvU©‡g›U 800 (AvUkZ) UvKv

5. Buildings or apartments with a plinth area of which does not 800 (eight) hundred
exceed 120 (one hundred and twenty) square meters located in taka per square meter
the City Corporation area except the areas mentioned in Serial
No. 1, 2, 3 and 4
µwgK bs 1, 2, 3 I 4 G DwjøwLZ GjvKv e¨ZxZ wmwU K‡c©v‡ikb GjvKvq Aew¯’Z cÖwZ eM© wgUv‡i
120 (GKkZ wek) eM©wgUv‡ii AwaK Z‡e AbwaK `yBkZ eM©wgUvi wcøš’ AvqZb 1 (GK) nvRvi UvKv
wewkó wewìs ev A¨vcvU©‡g›U
6. Apart from the areas mentioned in Serial No. 1, 2, 3 and 4, 1 (one) thousand taka
buildings or apartments with a plinth area of more than 120 (one per square meter
hundred and twenty) square meters but does not exceed 200 (two
hundred) square meters located in the City Corporation area.
328 INCOME TAX MANUAL 1st Schedule
[Table continued]
µwgK bs m¤úwËi eY©bv Kinvi
Sl. No. Description of assets Tax rate
(1) (2) (3)
cÖwZ eM© wgUv‡i
µwgK bs 1, 2, 3 I 4 G DwjøwLZ GjvKv e¨ZxZ wmwU K‡c©v‡ikb GjvKvq Aew¯’Z
1 (GK) nvRvi
200 (`yBkZ) eM©wgUv‡ii AwaK wcøš’ AvqZb wewkó wewìs ev A¨vcvU©‡g›U
500 (cuvPkZ) UvKv
7. Buildings or apartments with a plinth area of which does exceeds
1 (one) thousand and
200 (two hundred) square meters located in the City Corporation
500 (five) hundred taka
area except the areas mentioned in Serial No. 1, 2, 3 and 4
per square meter
†Kv‡bv †Rjv m`‡ii †cŠimfv GjvKvq Aew¯’Z AbwaK 120 (GKkZ wek) eM©wgUvi cÖwZ eM© wgUv‡i
wcøš’ AvqZb wewkó wewìs ev A¨vcvU©‡g›U 300 (wZbkZ) UvKv
8. A building or apartment having a plinth area of which does not 300 (three) hundred taka
exceed 120 (one hundred and twenty) square meters located in the per square meter
municipal area of any district headquarters.
†Kv‡bv †Rjv m`‡ii †cŠimfv GjvKvq Aew¯’Z 120 (GKkZ wek) eM©wgUv‡ii AwaK cÖwZ eM© wgUv‡i
Z‡e AbwaK 200 (`yBkZ) eM©wgUvi wcøš’ AvqZb wewkó wewìs ev A¨vcvU©‡g›U 500 (cuvPkZ) UvKv

9. A building or apartment having a plinth area of which does exceeds 500 (five) hundred taka
120 (one hundred and twenty) square meters but not more than 200 per square meter
(two hundred) square meters located in the municipal area of any
district headquarters.
†Kv‡bv †Rjv m`‡ii †cŠimfv GjvKvq Aew¯’Z 200 (`yBkZ) eM©wgUv‡ii AwaK wcøš’ cÖwZ eM© wgUv‡i
AvqZb wewkó wewìs ev A¨vcvU©‡g›U 800 (AvUkZ) UvKv
10. A building or apartment with a floor area ofwhich does exceeds 800 (eight) hundred taka
200 (two hundred) square meters located in the municipal area of per square meter
any district headquarters.
µwgK bs 1, 2, 3, 4, 5, 6, 7, 8, 9 I 10 G DwjøwLZ GjvKv e¨ZxZ Ab¨ †Kv‡bv cÖwZ eM© wgUv‡i
GjvKvq Aew¯’Z AbwaK 120 (GKkZ wek) eM©wgUvi wcøš’ AvqZb wewkó wewìs ev 200 (`yBkZ) UvKv
A¨vcvU©‡g›U
11. A building or apartment having a plinth area of which does not 200 (two) hundred taka
exceed 120 (one hundred and twenty) square meters located in any per square meter
area other than the area mentioned in Serial No. 1, 2, 3, 4, 5, 6, 7,
8, 9 and 10
µwgK bs 1, 2, 3, 4, 5, 6, 7, 8, 9 I 10 G DwjøwLZ GjvKv e¨ZxZ Ab¨ †Kv‡bv cÖwZ eM© wgUv‡i
GjvKvq Aew¯’Z 120 (GKkZ wek) eM©wgUv‡ii AwaK Z‡e AbwaK 200 (`yBkZ) 300 (wZbkZ) UvKv
eM©wgUvi wcøš’ AvqZb wewkó wewìs ev A¨vcvU©‡g›U
12. A building or apartment having a plinth area of more than 120 (one 300 (three) hundred taka
hundred and twenty) but does not exceed 200 (two hundred) square per square meter
meters located in any area other than the area mentioned in Serial
No. 1, 2, 3, 4, 5, 6, 7, 8, 9 and 10
µwgK bs 1, 2, 3, 4, 5, 6, 7, 8, 9 I 10 G Dwjø wLZ GjvKv e¨ZxZ Ab¨ †Kv‡bv cÖwZ eM© wgUv‡i
GjvKvq Aew¯’Z 200 (`yBkZ) eM©wgUv‡ii AwaK wcøš’ AvqZb wewkó wewìs ev 500 (cuvPkZ) UvKv|
A¨vcvU©‡g›U
13.
A building or apartment having a plinth area of does exceeds 200 500 (five) hundred taka
(two hundred) square meters located in any area other than the area per square meter
mentioned in Serial No. 1, 2, 3, 4, 5, 6, 7, 8, 9 and 10
1st Schedule AvqKi AvBb, 2023 329
(2) GBiƒc wewb‡qvM m¤ú‡bœi c~‡e© Ki`vZv †Kv‡bv wmwU (2) The rate of tax mentioned in sub-section
K‡c©v‡ikb GjvKvq B‡Zvg‡a¨ †Kv‡bv wewìs ev A¨vcvU©‡g›U Gi (1) shall be 20% (twenty percent) higher in case
gvwjK nBqv _vwK‡j A_ev Ki`vZv `yB ev Z‡ZvwaK wewìs ev where the assessee already owns a building or an
A¨vcvU©‡g‡›U wewb‡qvM Kwi‡j, Dc-Aby‡”Q` (1) G DwjøwLZ apartment in any City Corporation before such
Kinvi 20% (wek kZvsk) AwaK nB‡e| investment is completed; or the assessee makes
such investment in two or more buildings or
apartments.
(2K) †hB‡¶‡Î ¯’vcbv, evwo A_ev †d¬vi ‡¯úm (2a) Where the building, house or floor space
evwYwR¨K D‡Ï‡k¨ wbwg©Z nBqv‡Q, †mB‡¶‡Î Dc-Aby‡”Q` is constructed for commercial purposes, the rate of
(1) G DwjøwLZ Kinvi 100% (GKkZ kZvsk) AwaK tax mentioned in sub-section (1) shall be 100%
nB‡e|[1] (one hundred percent) higher.[1]
(3) Dc-Aby‡”Q` (1) G DwjøwLZ Kinvi [100 % (3) The rate of tax mentioned in sub-
(GKkZ kZvsk)][2] 150% (GKkZ cÂvk kZvsk)[2] AwaK paragraph (1) shall be higher than [100% (one
nB‡e †hB‡¶‡Î hundred percent)][2] 150% (one hundred fifty
percent)[2] in cases where
(K) GBiƒc Av‡qi wiUvb© `vwL‡ji c~‡e© aviv 212 Gi (a) any notice under section 212 has been
Aaxb †Kv‡bv Avq, cwim¤ú` ev e¨q †Mvcb Kwievi ev †Kv‡bv issued before the submission of such return of
Avq ev Zvnvi Askwe‡k‡li Dci Ki duvwK †`Iqvi Kvi‡Y income for concealment of any income, assets or
†Kv‡bv †bvwUk Rvwi Kiv nq; expenditure or evasion of tax on any income or
part thereof has ascaped assessment;
(L) GBiƒc Av‡qi wiUvb© `vwL‡ji c~‡e© aviv [171][3] (b) any notice under section [171][3] 172[3]
[3]
172 Gi Aaxb †Kv‡bv †bvwUk Rvwi Kiv nq; ev has been issued before the submission of such
return of income; or
(M) GBiƒc Av‡qi wiUvb© `vwL‡ji c~‡e© aviv 311- (c) any proceedings under sections 311-
313 Gi Aaxb †Kv‡bv Kvh©µg MÖnY Kiv nq; 313 have been initiated before the submission of
such return of income;
(N) GB AvB‡bi aviv 200 Gi Aaxb †Kv‡bv Kvh©µg MªnY (d) any proceedings under section 200 of
Kiv nBqv‡Q Ges Dnv Pjgvb iwnqv‡Q; ev
this Act have been taken and are in progress; or
(O) GB AvB‡bi Aaxb KiduvwK msµvšÍ †Kv‡bv Kvl©µg
Pjgvb iwnqv‡Q| (e) any action under this Act relating to tax
evasion is ongoing.
(4) GB As‡ki weavbvewj cÖ‡hvR¨ nB‡e bv †hB‡¶‡Î (4) The provisions of this Part shall not apply
GBiƒc wewìs ev A¨vcvU©‡g›U µq ev wbg©v‡Yi Rb¨ wewb‡qvMK„Z where the money invested for the purchase or
A_©- construction of such building or apartment—
(K) AvcvZZ ejer Ab¨ †Kv‡bv AvB‡bi Aaxb (a) derived from any criminal activities
†Kv‡bv Acivag~jK Kvh©µg nB‡Z D™¢~Z nq; ev under any other law for the time being in force; or
(L) †Kv‡bv ˆea Drm nB‡Z D™¢~Z bv nq| (b) not derived from any legitimate
source;

___________________________________________________________ __
1
Inserted ‘new sub-paragraph (2a)’ by F.A. 2024, and omitted it by F.O. 2025 (amended 26 June 2025);
2
Omitted ‘100% (one hundred percent)’ and substituted ‘150% (one hundred fifty percent)’ by F.A. 2024;
3
Omitted ‘171’ and substituted ‘172’ by F.A. 2024;
330 INCOME TAX MANUAL 1st Schedule
2| A_©‰bwZK AÂj ev nvB‡UK cv‡K© wewb‡qv‡Mi 2. Special tax treatment in respect of
†¶‡Î we‡kl Ki e¨e¯’vcbv|evsjv‡`k A_©‰bwZK AÂj investment in economic zones or hi-tech
AvBb, 2010 (2010 m‡bi 42 bs AvBb) Gi aviv 5 Gi Aaxb parks.Any economic zone declared under
†NvwlZ †h‡Kv‡bv A_©‰bwZK A‡j A_ev evsjv‡`k nvB‡UK cvK© Section 5 of the Bangladesh Economic Zones Act,
KZ©…c¶ AvBb, 2010 (2010 m‡bi 8 bs AvBb) Gi aviv 22 Gi 2010 (Act No. 42 of 2010) or the Bangladesh Hi-
Aaxb †NvwlZ nvB‡UK cv‡K© †Kv‡bv †Kv¤úvwb KZ©…K 1 RyjvB, 2019 Tech Park Authority Act, 2010 (Act No. 8 of
ZvwiL nB‡Z 30 Ryb, 2024 Zvwi‡Li g‡a¨ (Dfq w`b AšÍf©y³) 2010) If any money is invested by any company in
†Kv‡bv cY¨ ev †mev Drcv`‡b wb‡qvwRZ †Kv‡bv wkí ¯’vcbv wbg©v‡Y the hi-tech park declared under section 22 between
†Kv‡bv A_© wewb‡qvM Kiv nB‡j, D³iƒc wewb‡qvMK„Z A‡_©i Drm July 1, 2019 and June 30, 2024 (both days
m¤ú‡K© †Kv‡bv cÖkœ DÌvcb Kiv nB‡e bv, hw` mswkøó Avqe‡l©i Rb¨ inclusive) in the construction of any industrial
wiUvb© `vwLj Kwievi c~‡e© wewb‡qvMK…Z A‡_©i Dci 10% (`k facility engaged in the production of goods or
kZvsk) nv‡i Ki cwi‡kva Kiv nq|[1] services, any question about the source of such
invested money shall not be raised, if tax at the
rate of 10% (ten percent) is paid on the invested
amount before submission of the return for the
concerned income year.[1]

Ask 2 PART II
Av‡qi ¯^cÖ‡Yvw`Z cÖ`k©b VOLUNTARY DISCLOSURE
OF INCOME

Av‡qi ¯^cÖ‡Yvw`Z cÖ`k©b|(1) †Kv‡bv e¨w³- Voluntary disclosure of income.–(1) Any

person-
(K) hvnvi c~e©eZ©x GK ev GKvwaK Avqe‡l©i Ki (a) who has not been assessed to tax for
wba©viY Kiv nq bvBbjhGes whwb D³ GK ev GKvwaK erm‡ii one or more previous income years and who has
Rb¨ †Kv‡bv wiUvb© `vwLj K‡ib bvB, wZwb Zvnvi wiUv‡b© PjwZ not submitted any return of income for one or
Kie‡l©i Av‡qi mwnZ Zvnvi D³ Avq LvZIqvwi cÖ`k©b Kwi‡Z more years, he may disclose in his return the such
cvwi‡eb; ev income together with the income of the current
assessment year; or
(L) hvnvi c~e©eZ©x GK ev GKvwaK Avqe‡l©i Ki (b) who has been assessed to tax for one
wba©viY Kiv nBqv‡Q; Z‡e GBiƒc Avq wba©vi‡Yi mgq †Kv‡bv or more previous income years; However, while
Avq ev` cwiqv‡Q A_ev wba©viYK„Z Av‡qi cwigvY cÖK„Z Avq determining such income, any income has been
A‡c¶v Kg cÖ`wk©Z nBqv‡Q, wZwb Zvnvi wiUv‡b© PjwZ omitted or the amount of income determined is
Kie‡l©i Av‡qi mwnZ D³ AcÖ`wk©Z Avq LvZIqvwi cÖ`k©b shown less than the actual income, he can show
Kwi‡Z cvwi‡eb| the said undisclosed income along with the
income of the current tax year in his return.
(2) Dc-Aby‡”Q` (1) G DwjøwLZ wiUvb© ˆea wnmv‡e we‡ewPZ (2) The return referred to in sub-paragraph (1)
nB‡e, hw`- shall be deemed to be valid, if—
(K) D³ e¨w³ wiUvb© `vwL‡ji c~‡e©- (a) before filing the return, the person—
(A) GBiƒc Avqmn †gvU Av‡qi Dci cwi‡kva‡hvM¨ (i) pays the tax payable on the total income
Ki cwi‡kva K‡ib; Ges including such income; and
(Av) AcÖ`wk©Z Av‡qi mgvbycvwZK K‡ii 10% (`k (ii) pays penalty at the rate of 10% (ten
kZvsk) nv‡i Rwigvbv cwi‡kva K‡ib; percent) of tax proportionate to
undisclosed income;
________________________________________________________________________________________
1
Omitted ‘paragraph 2’ by F.A. 2024;
1st Schedule AvqKi AvBb, 2023 331
(L) aviv 171 G DwjøwLZ mgqmxgvi g‡a¨ Av‡qi wiUvb© (b) the return of income is filed within the period
`vwLj Kiv nq; Ges specified in section 171; „nd
(M) wiUv‡b©i mwnZ wbgœewY©Z welqvw` D‡jøLc~e©K GKwU (c) A declaration stating the following matters
†NvlYvcÎ mshy³ Kiv nq- shall be attached to the return-
(A) †NvlYv cÖ`vbKvix e¨w³i bvg; (i) the name of the person making the
declaration;
(Av) †NvwlZ Av‡qi LvZ I cwigvY; Ges (ii) the sector and amount of income
declared; and
(B) †NvwlZ Av‡qi Dci cwi‡kvwaZ Ki I Rwigvbv| (iii) paid tax and penalty on declared income.
(3) GB Aby‡”Q‡`i weavbvewj cÖ‡hvR¨ nB‡e bv, hw`- (3) The provisions of this paragraph shall not
apply, if—
(K) GBiƒc Av‡qi wiUvb© `vwL‡ji c~‡e© aviv 212 Gi (a) any notice is issued under section 212 for
Aaxb †Kv‡bv Avq, cwim¤ú` ev e¨q †Mvcb Kwievi ev †Kv‡bv concealment of any income, assets or liabilities
Avq ev Zvnvi Askwe‡k‡li Dci Ki duvwK †`Iqvi Kvi‡Y or for evasion of tax on any income or part
†Kv‡bv †bvwUk Rvwi Kiv nq; thereof before the filing of such return of income;
(L) GBiƒc Av‡qi wiUvb© `vwL‡ji c~‡e© aviv 200 Gi (b) any notice is issued on any banking company
Dc-aviv (2) Gi Aaxb †Kv‡bv e¨vsK †Kv¤úvwbi Dci †Kv‡bv under sub-section (2) of section 200 before the
filing of such return of income;
†bvwUk Rvwi Kiv nq;
(M) GBiƒc Av‡qi wiUvb© `vwL‡ji c~‡e© aviv 311- (c) any proceedings under sections 311-313 are
313 Gi Aaxb †Kv‡bv Kvh©µg MÖnY Kiv nq; taken before the filing of such return of
income;
(N) GB Aby‡”Q‡`i Aaxb †NvwlZ †Kv‡bv Avq- (d) any income declared under this section—
(A) †Kv‡bv ˆea Drm nB‡Z D™¢~Z bv nq; ev (i) does not originate from any legitimate
source; or
(Av) AvcvZZ ejer Ab¨ †Kv‡bv AvB‡bi Aaxb (ii) arises out of criminal proceedings under
Acivag~jK Kvh©µg nB‡Z D™¢~Z nq; ev any other law for the time being in force;
or
(O) GB Aby‡”Q‡`i Aaxb †NvwlZ †Kv‡bv Avq mswkøó (e) any income declared under this paragraph is
Kie‡l© Ki Ae¨vnwZ cÖvß nq| exempt from tax in the relevant tax year.

(4) GB Aby‡”Q‡`i Aaxb cÖ`wk©Z Avq wbgœewY©Z Kvh©µgmn (4) The income shown under this paragraph shall
†h‡Kv‡bv Drcv`bg~jK Kvh©µg ev Lv‡Z wewb‡qvM Kiv hvB‡e, be invested in any productive activity or sector
h_v:- including the following activities, namely:-
(K) wk‡ív‡`¨vM I Zvnvi m¤úªmviY; (a) industry and its expansion;
(L) we`¨gvb †Kv‡bv wkí-KviLvbvi cÖwgZKiY, AvaywbKxKiY, (b) standardisation, modernisation, renovation
ms¯‹vi I m¤úªmviY; and expansion of any existing industrial plant;
(M) BgviZ ev A¨vcvU©‡g›U ev f~wg; (c) building or apartment or land;
(N) evsjv‡`k ÷K G·‡P‡Ä ZvwjKvfy³ wmwKDwiwUR; ev (d) securities listed in the Bangladesh Stock
Exchange; or
(O) cY¨ I †mev Drcv`bKvix †Kv‡bv e¨emv, evwYR¨ ev
(e) any business, trade or industry producing
wk‡ív‡`¨vM|
goods and services.
332 INCOME TAX MANUAL 1st Schedule

Ask 3[1] Part III[1]

Acª`wk©Z cwim¤ú` cª`k©b Display of Undisclosed Resources

Acª`wk©Z cwim¤ú` cª`k©‡b we‡kl e¨e¯’v|-(1) AvqKi Special arrangement for display of
AvBb, 2023 ev Ab¨ †Kv‡bv AvB‡b hvnv wKQyB _vKyK bv undisclosed assets.-(1) Notwithstanding
†Kb, AvqKi KZ©…c¶mn Ab¨ †Kv‡bv mswewae× miKvwi anything contained in the Income-tax Act, 2023
KZ©…c¶ †Kv‡bv e¨w³i †Kv‡bv cwim¤ú` AR‡bi Dr‡mi or any other statutory public authority, can’t raise
wel‡q †Kv‡bv cªkœ DÌvcb Kwi‡Z cvwi‡e bv, hw` D³ e¨w³ any question as to the source of any wealth of any
1, RyjvB 2024 nB‡Z 30 Ryb, 2025 Zvwi‡Li g‡a¨ Dfq person,if the person shows such undisclosed
w`b AšÍf©~³) 2024-2025 Kie‡l©i wiUvb© ev ms‡kvwaZ assets in the return for the tax year 2024-2025 by
wiUvb© `vwL‡ji c~‡e© wbqewY©Z mviYxmg~‡n DwjøwLZ nv‡i Ki paying tax at the rates mentioned in the tables
cwi‡kvac~e©K 2024-2025 Kie‡l©i wiUv‡b© D³iæc prescribed before filing the return or revised
return for the tax year 2024-2025 between 1st
Acª`wk©Z cwim¤ú` cª`k©b K‡ib, h_v:-
July 2024 and 30th June 2025 (both days
inclusive), namely:-

mviYx-1
¯’vcbv, evwo, f~wgi Kinvi
µwgK d¬vU, A¨vcvU©‡g›U
Ae¯’vb
bs A_ev †d¬vi
‡¯ú‡mi Kinvi
(1) (2) (3) (4)
1| XvKv †Rjvi ¸jkvb _vbv, ebvbx _vbv, gwZwSj _vbv, †ZRMxI _vbv, avbgwÛ cªwZ eM© wgUv‡i cªwZ eM© wgUv‡i
_vbv, Iqvix _vbv, †ZRMxI wkívÂj _vbv, kvnevM _vbv, igbv _vbv, cëb 6000 (Qq 15000(c‡b‡iv
_vbv, Kvdiæj _vbv, wbDgv‡K©U _vbv I KjvevMvb _vbvi AšÍM©Z mKj †gŠRv nvRvi) UvKv nvRvi) UvKv
2| XvKv †Rjvi eskvj _vbv, †gvnv¤§`cyi _vbv, m~Îvcyi _vbv, hvÎvevox _vbv, cªwZ eM© wgUv‡i cªwZ eM© wgUv‡i
DËiv g‡Wj _vbv, K¨v›Ub‡g›U _vbv, PKevRvi _vbv, †Kv‡Zvqvwj _vbv, 3500 (wZb 10000 (`k
jvjevM _vbv, wLjMxI _vbv, k¨vgcyi _vbv, kvnRvnvbcyi _vbv, wgicyi g‡Wj nvRvi cuvPkZ) nvRvi) UvKv
_vbv, `viæm mvjvg _vbv, `w¶YLvb _vbv, DËiLvb _vbv, ZyivM _vbv, kvn UvKv
Avjx _vbv, meyRevM _vbv, K`gZjx _vbv, Kvgivঙ্গীiPi _vbv, nvRvixevM
_vbv, †Wgiv _vbv, Av`vei _vbv, †MÛvwiqv _vbv, wLj‡¶Z _vbv, wegvbe›`i
_vbv, DËiv cwðg _vbv, gyM`v _vbv, iæcbMi _vbv, fvlvb‡UK _vbv, evÇv
_vbv, cjøex _vbv I fvUviv _vbv; PÆMªvg †Rjvi Lyjkx _vbv, cuvPjvBk _vbv,
cvnvoZjx _vbv, nvwjkni _vbv I †Kv‡Zvqvjx _vbv; bvivqYMÄ †Rjvi m`i
_vbv, †mvbviMuvI _vbv, dZyjøv _vbv, wmw×iMÄ _vbv I e›`i _vbv Ges
MvRxcyi †Rjvi m`i _vbvi AšÍM©Z mKj †gŠRv
3| XvKv †Rjvi †`vnvi, beveMÄ, †KivYxMÄ, mvfvi I avgivB Dc‡Rjv; PÆMªvg cªwZ eM© wgUv‡i cªwZ eM©
†Rjvi AvKei kvn _vbv, Bwc‡RW _vbv, KY©dyjx _vbv, PKevRvi _vbv, 1500(GKnvRvi wgUv‡i 3000
Pv›`MuvI _vbv, Wejgywis _vbv, c‡Z½v _vbv, e›`i _vbv, evKwjqv _vbv, cuvPkZ) (wZb
ev‡qwR` †ev¯Ívwg _vbv I KvjxMÄ _vbv, evmb _vbv, †Kvbvevox _vbv, MvQv UvKv nvRvi)UvKv
_vbv, URx c~e© _vbv I UO&Rx cwðg _vbv Ges bvivqYMÄ †Rjvi iƒcMÄ _vbv
I AvovBnvRvi Dc‡Rjvi AšÍM©Z mKj †gŠRv
___________________________________________________________ __
1
Inserted ‘Part III’ by F.A. 2024, and omitted it by F.O. 2025;
1st Schedule AvqKi AvBb, 2023 333
4| µwgK bs 1 nB‡Z 3 Gi AšÍM©Z b‡n wKš‘ XvKv `w¶Y, XvKv DËi, PÆMªvg, cªwZ eY© wgUv‡i cªwZ eM©
bvivqYMÄ I MvRxcyi wmwU K‡c©v‡ikb e¨ZxZ Ab¨vb¨ wmwU K‡c©v‡ikb I 1000 (GK wgUv‡i 2000
Ab¨ †Kv‡bv Dbœqb KZ©…c¶ Ges †Rjv m`‡i Aew¯’Z mKj †cŠimfvi AšÍM©Z nvRvi) UvKv (`yB nvRvi)
mKj †gŠRv UvKv

5| µwgK bs 1 nB‡Z 4 Gi AšÍM©Z b‡n GBiƒc Ab¨ †h‡Kv‡bv †cŠimfvi AšÍM©Z cªwZ eM© wgUv‡i cªwZ eM© wgUv‡i
mKj †gŠRv 850 (AvU kZ 1000 (GK
cÂvk)UvKv nvRvi) UvKv

6| µwgK bs 1 nB‡Z 5 Gi AšÍM©Z b‡n GBiæc Ab¨ †h‡Kv‡bv GjvKvi mKj cªwZ eM© wgUv‡i cªwZ eM© wgUv‡i
†gŠRv 500 (cuvPkZ) 300(wZbkZ)UvKv
UvKv

[Table-1]
Tax rate of Tax Rate of
building, Land
Sl.
Position house, flat,
No.
apartment or
floor space
(1) (2) (3) (4)
1 All mauzas belonging to Gulshan Thana, Banani Thana, 6000 (six 15000
Motijheel Thana, Tejgon Thana, Dhanmondi Thana, Wari thousand) (fifteen
Thana, Tejgon Shilpanchal Thana, Shahbagh Thana, Ramna Taka per thousand)
Thana, Paltan Thana, Kafrul Thana, Newmarket Thana and square meter Taka per
Kalabagan Thana square meter

2 All mauzas in Dhaka District, Bangshal Thana, 3500 (Three 10000 (Ten
Mohammadpur Thana, Sutrapur Thana, Jatrabari Police thousand five thousand)
Station, Uttara Model Police Station, Cantonment Police hundred) Taka Taka per
Station, Chawkbazar Police Station, Kotwali Police Station, per square square meter
Lalbagh Police Station, Khilgaon Police Station, Shyampur meter
Police Station, Shahjahanpur Police Station, Mirpur Model
Police Station, Darus Salam Police Station, Dakshin Khan
Police Station, Uttarkhan Police Station, Turag Police Station,
Shah Ali Police Station, Sabuj Bagh Thana, Kadmatoli Thana,
Kamrangirchar Thana, Hazaribagh Thana, Demra Thana,
Adabar Thana, Gendaria Thana, Khilkhet Thana, Airport
Thana, Uttara Paschim Thana, Mugda Thana, Rupnagar
Thana, Bhashantek Thana, Badda Thana, Pallabi Thana and
Bhatara Thana; Khulshi Thana of Chittagong district,
Panchlaish Thana, Pahartali Thana, Halishahar Thana and
Kotwali Thana of Chittagong District; Sadar Police Station,
Sonargaon Police Station of Narayanganj District, Fatulla
Thana, Siddhirganj Thana and Bandar Thana and Sadar Thana
of Gazipur District.
334 INCOME TAX MANUAL 1st Schedule
3 All mauzas under Dohar, Nawabganj, Keraniganj, Savar and 1500 (One 3000 (Three
Dhamrai upazilas of Dhaka district; Akbar Shah Police thousand five thousand)
Station, EPZ Police Station, Karnaphuli Police Station, hundred) Taka Taka per
Chawkbazar Police Station, Chandgaon Police Station, per square square meter
Doublemooring Police Station, Patenga Police Station, Bandar meter
Police Station, Baklia Police Station, Bayezid Bostami Police
Station and Kaliganj Police Station, Bason Police Station,
Konabari Police Station, Gacha Police Station, Tongi East
Police Station and Tongi West Thana and Rupganj Thana and
Araihajar Upazila of Narayanganj District.
4 Not belonging to Serial No. 1 to 3 but all mauzas belonging to 1000 (One 2000 (Two
City Corporations other than Dhaka South, Dhaka North, thousand) thousand)
Chittagong, Narayanganj and Gazipur City Corporations and Taka per Taka per
any other development authority and all municipalities located square meter square meter
at district headquarters.
5 All mauzas belonging to any other municipality not belonging 850 (Eight 1000 (One
to Serial Nos. 1 to 4 hundred fifty) thousand)
Taka per Taka per
square meter square meter
6 All mauzas in any other such area not belonging to Serial Nos. 500 (Five 300 (Three
1 to 5 hundred) Taka hundred)
per square Taka per
meter square meter

mviYx-2 [Table -2]

µwgK cwim¤ú‡`i eY©bv Kinvi
bs Description of assets Tax Rate
Sl. No
(1) (2) (3)
1 wmwKDwiwUR, bM`, e¨vs‡K Mw”QZ A_©, Avw_©K w¯‹g I ‡gvU cwim¤ú‡`i 15% (c‡b‡iv kZvsk)
Bb÷ª‡g›U (financial schemes and instruments), 15% (fifteen percent) of total assets
mKj cªKvi wW‡cvwRU ev †mwfs wW‡cvwRU
(Securities, cash, money in banks, financial
schemes and instruments (financial schemes
and instruments), all types of deposits or
savings deposits)
2 mviYx-2 Gi µwgK bs 1 Ges mviYx-1 G DwjøwLZ nq bvB cwim¤ú‡`i b¨va¨ evRvi g~‡j¨i 15% (c‡b‡iv kZvsk)
GBiæc †h‡Kv‡bv cªKv‡ii cwim¤ú‡`i †¶‡Î 15% (fifteen percent) of the fair market
Serial No. 1 of Table-2 and in respect of any value of the asset
type of equipment not mentioned in Table-1
1st Schedule AvqKi AvBb, 2023 335

(2) GB Aby‡”Q‡`i Aaxb Ki cwi‡kv‡ai †¶‡Î- (2) In respect of payment of tax under this
section—
(K) 2022-2023 Avqel© I Dnvi c~‡e©i Avqel©mg~‡ni (a) Undisclosed assets for the 2022-2023
Acª`wk©Z cwim¤ú` cª`k©b Kiv hvB‡e; income year and previous income years shall be
shown;
(L) 2024-2025 Kie‡l©i Rb¨ `vwLjK„Z wiUv‡b©i (b) the statement of assets of the return filed
m¤ú` weeiYx ev, cª‡hvR¨ †¶‡Î, wiUv‡b©i mwnZ `vwLjK„Z for the tax year 2024-2025 or, as the case may be,
cwim¤ú` I `v‡qi wee„wZ‡Z ev w¯’wZc‡Î cwim¤ú` cª`k©b the assets filed with the return and the assets to be
Kwi‡Z nB‡e; shown in the statement or affidavit filed;
(M) mviYx-1 Gi (3) bs Kjv‡g DwjøwLZ Kinvi 100% (c) the rate of tax specified in column (3) of
(GKkZ kZvsk) AwaK nB‡e hw` D³iæc ¯’vcbv, evwo A_ev Table-1 shall be more than 100% (one hundred
†d¬vi †¯úm evwYwR¨K D‡Ï‡k¨ wbwg©Z nq; percent) if such establishment, house or floor
space is constructed for commercial purposes;
(N) GB Aby‡”Q‡`i Aaxb cwi‡kvwaZ Ki 2025-2026 (d) the tax paid under this paragraph shall be
Kie‡l© cª‡hvR¨Zv Abyhvqx wbU cwim¤ú` nB‡Z ev` hvB‡e; deducted from the net assets as applicable in the
assessment year 2025-2026;
(O) ¯’vcbv, evwo, d¬vU, A¨vcvU©‡g›U A_ev †d¬vi †¯ú‡mi (e) in respect of establishment, house, flat,
†¶‡Î c„_Kfv‡e feb Ges f~wgi Rb¨ cª‡hvR¨ Ki cwi‡kva apartment or floor space shall pay the tax
Kwi‡Z nB‡e; applicable to building and land separately;
(P) cª‡`q Ki †Kej G-Pvjvb Gi gva¨‡g cwi‡kva (f) the tax payable shall be paid only through A-
Kwi‡Z nB‡e; Challan;
(Q) cª`wk©Z cwim¤ú‡`i wecix‡Z mviYx-1 I mviYx-2 (g) no penalty or surcharge or any other amount
†gvZv‡eK cwiMwYZ Ki e¨ZxZ Ab¨ †Kv‡bv cªKv‡ii Rwigvbv shall be payable against the income shown except
ev mviPvR© ev Ab¨ †Kv‡bv AsK cª‡`q nB‡e bv Ges aviv 174 the tax calculated in accordance with Table-1 and
Abyhvqx Ki D³iæ‡c cwiMwYZ K‡ii mwnZ cª‡`q nB‡e bv; Table-2 and the tax shall not be payable with the
tax calculated in accordance with section 174;
(R) `dv (1) Gi mviYx-1 G DwjøwLZ cwim¤ú` cª`wk©Z (h) If the asset mentioned in Table-1 of Clause (1)
nB‡j cieZ©xKv‡j D³ cwim¤ú‡`i wecix‡Z GB AvB‡bi is shown, no depreciation or amortization under
Z„Zxq Zdwm‡ji Aaxb †Kv‡bv cªKv‡ii AePq ev the Third Schedule of this Act shall be claimed
A¨v‡gvU©vB‡Rkb `vwe Kiv hvB‡e bv| against the said asset subsequently.

(3) wbgœewY©Z †¶Îmg~‡n GB Aby‡”Q‡`i Aaxb Ki cwi‡kva (3) Tax shall not be payable under this section in
Kiv hvB‡e bv, h_v:- the following cases, namely:-
(K) GB AvB‡bi Aaxb Ki duvwKi †Kv‡bv Kvh©aviv (a) if any proceedings for tax evasion under
Pjgvb _vwK‡j ; ev this Act are pending; or
(L) GB AvB‡bi Aaxb aviv 200 Gi Aaxb †Kv‡bv (b) if any proceedings under section 200 of
Kvh©µg MªnY Kiv nB‡j Ges Dnv Pjgvb _vwK‡j; ev this Act have been taken and are in
progress; or
(M) GB AvBbmn Ab¨ †Kv‡bv AvB‡bi Aaxb †dŠR`vix (c) if any criminal proceedings are pending
†Kv‡bv Kvh©aviv Pjgvb _vwK‡j| under any other law including this Act.
336 INCOME TAX MANUAL 1st Schedule

cÖ_g Zdwmj[1] THE FIRST SCHEDULE[1]

Av‡qi ¯^cÖ‡Yvw`Z cÖ`k©b VOLUNTARY DISCLOSURE

[aviv 24 `ªóe¨] OF INCOME
[See section 24]

Av‡qi ¯^cÖ‡Yvw`Z cÖ`k©b|(1) aviv 24 G DwjøwLZ Voluntary disclosure of income. (1) The
wiUvb© ˆea wnmv‡e we‡ewPZ nB‡e, hw` return mentioned in section 24 shall be considered
valid, if
(K) D³ e¨w³ wiUvb© `vwL‡ji c~‡e© (a) before filing the return, the person
(A) GBiƒc Avqmn †gvU Av‡qi Dci (i) pays the tax payable on the total
cwi‡kva‡hvM¨ Ki cwi‡kva K‡ib; Ges income including such income; and
(Av) AcÖ`wk©Z Av‡qi mgvbycvwZK K‡ii (ii) pays penalty at the rate of 10%
10% (`k kZvsk) nv‡i Rwigvbv cwi‡kva K‡ib; (ten percent) of tax proportionate to undisclosed
income;
(L) aviv 171 G D‡jøwLZ mgqmxgvi g‡a¨ Av‡qi (b) the return of income is filed within the
wiUvb© `vwLj Kiv nq; Ges time limit specified in section 171; and
(M) wiUv‡b©i mwnZ wb¤œewY©Z welqvw` D‡jøLc~e©K (c) A declaration stating the following
GKwU †NvlYvcÎ mshy³ Kiv nq- matters shall be attached to the return-
(A) †NvlYv cÖ`vbKvix e¨w³i bvg; (i) the name of the person making the
declaration;
(Av) †NvwlZ Av‡qi LvZ I cwigvY; Ges (ii) the sector and amount of income
declared; and
(B) †NvwlZ Av‡qi Dci cwi‡kvwaK Ki I (iii) paid tax and penalty on declared
Rwigvbv| income.
(2) aviv 24 I GB Zdwm‡ji weavbvewj cÖ‡hvR¨ nB‡e (2) The provisions of section 24 and this
bv, hw` Schedule shall not apply if
(K) GBiƒc Av‡qi wiUvb© `vwL‡ji c~‡e© aviv 212 Gi (a) any notice under section 212 is issued
Aaxb †Kv‡bv Avq, cwim¤ú` ev e¨q †Mvcb Kwievi ev †Kv‡bv for concealment of any income, assets or
Avq ev Zvnvi Askwe‡k‡li Dci Ki duvwK †`Iqvi Kvi‡Y expenditure or for evasion of tax on any income or
†Kv‡bv †bvwUk Rvwi Kiv nq; part thereof before filing such return of income;
(L) GBiƒc Av‡qi wiUvb© `vwL‡ji c~‡e© aviv 200 Gi (b) any notice under sub-section (2) of
Dc-aviv (2) Gi Aaxb †Kv‡bv e¨vsK †Kv¤úvwbi Dci †Kv‡bv section 200 is issued to any banking company
†bvwUk Rvwi Kiv nq; before filing such return of income;
(M) GBiƒc Av‡qi wiUvb© `vwL‡ji c~‡e© aviv 311- (c) any proceedings under sections 311-
313 Gi Aaxb †Kv‡bv Kvh©µg MÖnY Kiv nq; 313 are taken before the filing of such return of
income;

___________________________________________________________ __
1
Substituted ‘THE FIRST SCHEDULE’ by F.O. 2025 (amended 26 June 2025);
1st Schedule AvqKi AvBb, 2023 337
(N) GB Aby‡”Q‡`i Aaxb †NvwlZ †Kv‡bv Avq- (d) any income declared under this
section-
(A) †Kv‡bv ˆea Drm nB‡Z D™¢~Z bv nq; ev (i) does not originate from any
legitimate source; or
(Av) AvcvZZ ejer Ab¨ †Kv‡bv AvB‡bi (ii) arises out of criminal proceedings
Aaxb Acivag~jK Kvh©µg nB‡Z D™¢~Z nq; ev under any other law for the time being in force; or
(O) GB Aby‡”Q‡`i Aaxb †NvwlZ †Kv‡bv Avq mswkøó (e) any income declared under this
Kie‡l© Ki Ae¨vnwZ cÖvß nq| paragraph is exempted from tax in the relevant
assessment year.
(3) aviv 24 I GB Zdwm‡ji Aaxb cÖ`wk©Z Avq (3) The income shown under section 24 and
wbgœewY©Z Kvh©µgmn †h‡Kv‡bv Drcv`bg~jK Kvh©µg ev Lv‡Z this Schedule shall be invested in any productive
wewb‡qvM Kiv hvB‡e, h_v:- activity or sector including the following
activities, namely:-
(K) wk‡ív‡`¨vM I Zvnvi m¤úªmviY; (a) industrialisation and its expansion;
(L) we`¨gvb †Kv‡bv wkí-KviLvbvi cÖwgZKiY, (b) standardisation, modernisation,
AvaywbKxKiY, ms¯‹vi I m¤úªmviY; renovation and expansion of any existing
industrial plant;
(M) BgviZ ev A¨vcvU©‡g›U ev f‚wg; (c) building or apartment or land;
(N) evsjv‡`k ÷K G·‡P‡Ä ZvwjKvfz³ wmwKDwiwUR; ev (d) securities listed in the Bangladesh
Stock Exchange; or
(O) cY¨ I †mev Drcv`bKvix †Kv‡bv e¨emv, evwYR¨ ev (e) any business, trade or
wk‡ív‡`¨vM| industrialisation that produces goods and services.