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/. T. Manual, Part-I
(b)
121
Sec. 46A
^[Explanation.For
the purpose o f this section,
industrial undertaking, tourist industry or physical
infrastructure facility does not include expansion o f an
existing undertaking.]
[(lA)
garments'
mean
122
/. T. Manual, Part-I
Sec. 46A
(2)
123
/. T. Manual, Part-I
(iii)
Sec. 46A
Explanation.For
the purposes o f this section,
"physical infrastructure facility" means generation,
transformation,
conversion,
transmission
and
distribution or supply o f electrical energy or
hydraulic power, or road, highway, bridge, airport,
or the system o f railway or telecommunication, or
such other public facility o f similar nature as may
be specified by the Board in this behalf by
notification in the official Gazette;]
'[(c)
T. Manual, Part-I
124
Sec. 46A
(e)
(f)
/. T. Manual, Part-I
125
Sec. 46A
(4)
(5)
(6)
/. T. Manual, Part-I
126
Sec. 46A
^[(c)
(d)
(8)
(9)
(10)
/. T. Manual, Part-I
(11)
127
Rate of Exemption
60% o f income
100% o f income
40% o f income
20% o f income ;
128
/. T. Manual, Part-I
Sec. 46B
Rate of Exemption
For the
For the
For the
For the
For the
For the
100% o f income
70% o f income
55% o f income
40% o f income
25% o f income
20% o f income:
(c)
(d)
(e)
bio-fertilizer;
(f)
biotechnology;
(g)
boilers;
compressors;
129
/. T. Manual, Part-I
Sec. 46B
(i)
computer hardware;
(j)
(k)
insecticide or pesticide;
(1)
petro-chemicals;
(m)
pharmaceuticals;
(n)
(o)
(p)
textile machinery;
(q)
tissue grafting; or
(r)
(3)
(4)
(ii)
/. T. Manual, Part-I
(b)
130
Sec. 46B
quantum of investment
shall be reduced by the
any, declared by the
exemption under this
(c)
(d)
(e)
/. T. Manual, Part-I
(g)
131
Sec. 46B
(5)
(6)
(8)
/. T. Manual, Part-I
132
Sec. 46B
(10)
(c)
(11)
(12)
133
/. T. Manual, Part-I
(14)
Rate of Exemption
80% o f income
70% o f income
60% o f income
50% o f income
100% o f income
134
/. T. Manual, Part-I
Sec. 46C
(2)
40% o f income
30% o f income
20% o f income
10% o f income. ]
elevated expressway;
(c)
(d)
flyover;
(e)
(f)
Hi-tech park;
(g)
(h)
(i)
(j)
Liquefied Natural
transmission line;
(k)
mono-rail;
(1)
rapid transit;
(m)
(n)
(o)
(p)
underground rail;
(q)
Gas
( L N G ) terminal
and
135
/. T. Manual, Part-I
(r)
(3)
Sec. 46C
a company as defined
(b!s.S.8
ib- -Ri wlt=T) with its registered
office in Bangladesh and having a subscribed
and paid up capital o f not less than two
million taka on the date o f commencement of
commercial operation;
(b)
T. Manual, Part-I
(4)
136
Sec. 46C
(d)
(e)
(5)
(6)
(7)
/. T. Manual, Part-I
137
Sec. 46C
(c)
(9)
(10)
(11)
(12)
/. T. Manual, Part-I
47.
138
Sec. 47
cottage industry;
(iii)
marketing o f agricultural
members;
(iv)
(v)
produce
o f its
(c)
(d)
/. T. Manual, Part-I
139
Sec. 47
Explanation.For
the purpose o f this section,
(a)
"cottage industry" means an enterprise, not being
owned by a j o i n t stock company which fulfils the
following conditions, namely:
(i)
it is basically an enterprise in which the
owner is the investor, a full-time worker and
the actual entrepreneur;
(b)
(2)
(ii)
(iii)
(iv)
N o t h i n g contained in sub-section (1) shall apply to a cooperative society carrying on such business o f insurance
as is carried on by a mutual insurance association in
respect o f its profits and gains to which paragraph 8 o f
the Fourth Schedule applies.