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Last Updated on: Thursday, 20 August 2026

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General Banking → Accounts → Other Income Tax → Income tax on OBU / Export
SL Title
1 Circulation of Gazette issued by National Board of Revenue (Income tax) on Offshore Banking Operation in Bangladesh. Ref: FEPD Circular Letter No. 04 dated 23-Apr-2024.
2 Clarification regarding the effectiveness of the certificate issued by the National Board of Revenue under Section 123(2) of the Income Tax Act, 2023 and Section 53BB(2) of the Income-tax Ordinance, 1984. Ref: FEPD Circular Letter No. 02 dated 18-Apr-2024.
3 Clarification of the deduction of source tax. Ref: BRPD Circular Letter No. 18 dated 08-Apr-2024.
4 Regarding clarification of effective date of SRO No 02-AIN/IncomeTax/2019. Ref: FEPD Circular Letter No. 03 dated 18-Feb-2019.
5 REGARDING THE DEDUCTION OF INCOME TAX @ 0.60% AGAINST EXPORT PROCEEDS UNDER SRO 224-LAW/2015. REF: FEPD CIRCULAR LETTER NO. 12 DATED 13.07.2015.
6 TAX DEDUCTED AT SOURCE ON THE PAYMENTS TO PORT INLAND CONTAINER DEPOT (ICD)/ OFF-DOCK TERMINAL /CONTAINER FREIGHT STATION. REF: BRPD CIRCULAR LETTER NO. 05 DATED 04.03.2014.
7 CLARIFICATION ABOUT LOCAL L/C UNDER SECTION 52 OF INCOME TAX ORDINANCE, 1984. REF: BRPD CIRCULAR LETTER NO. 22 DATED 19.12.2013.
8 RATE OF TAX AT SOURCE DESCRIBED IN SECTIONS 52, 52R, 53BB, 53BBBB, 53DDD, 53F OF THE INCOME TAX ORDINANCE, 1984 THROUGH THE ARTHO AIN, 2012. REF: BRPD CIRCULAR LETTER NO. 06 DATED 19.07.2012.

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