নূন্যতম করের অধীনে কোন TDS ও TCS ধারাগুলি অন্তর্ভুক্ত? Which TDS & TCS Sections Fall Under Minimum Tax in Bangladesh?

Minimum tax refers to the least amount of tax that a taxpayer is required to pay in specific circumstances. Regardless of the potential tax deductions, losses, or adjustments, a taxpayer cannot bypass the requirement to pay the minimum tax. One type of minimum tax in Bangladesh Taxation System is the Minimum Tax based on TDS (Tax Deducted at Source) or TCS (Tax Collected at Source). Per Section 163(2) of the Income Tax Act 2023, 40 specific sections related to TDS and TCS have been classified under this category. Tax amount collected or deducted under 40 sections will be considered as minimum tax. Meaning when you submit income tax return you are not entitled to get refund of the tax so collected or deducted already.

In this video, we have discussed minimum tax based on TDS and TCS. We try to discuss what sections of TDS and TCS will be considered minimum tax for the purpose of tax computation. Moreover, we also pointed out sections that falls under “Final Tax Settlement”.


আয়কর আইন ২০২৩: https://www.caripon.com/%e0%a6%86%e0%...
Write up on All applicable Minimum Tax: https://www.caripon.com/all-you-need-...
Section 163 of Income Tax Act 2023: https://www.taxvatpoint.com/income-ta...
আয়কর নির্দেশিকা করবর্ষ ২০২৪-২০২৫: https://www.caripon.com/income-tax-ni...
Section 153 of Income Tax Act 2023: https://www.taxvatpoint.com/income-ta...

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