Section 163 of the Income Tax Act 2023 | IFA Bangladesh webinar скачать в хорошем качестве

Section 163 of the Income Tax Act 2023 | IFA Bangladesh webinar

Conducted in Bengali This Bengali-language webinar will deliver a comprehensive and practical overview of the revised Section 163 of the Income Tax Act 2023, substituted under Section 93 of the Finance Ordinance 2025 and effective from 1 July 2025. The updated provision restructures the minimum tax regime in Bangladesh by introducing new computational rules, rate schedules, and linkage between source-based deductions and overall tax liability. The session will explore how these changes affect companies, AOPs, and individual taxpayers, how minimum tax interacts with withholding tax, and what documentation is now required for compliance under the new law. The webinar will cover: Purpose and scope of Section 163 under the Income Tax Act 2023 (as amended by Finance Ordinance 2025) Definition of 'minimum tax' and coverage of sources subject to deduction or collection at source Applicable rates for specific industries (tobacco, carbonated beverages, mobile operators, general manufacturers etc.) Treatment of multiple sources of income and interaction between withholding tax and minimum tax Set-off, carry-forward and adjustment rules under sub-sections (7) to (9) · - - Comparative analysis of pre-2025 and post-amendment structures Implications for companies claiming exemptions or reduced rates Practical steps for tax advisers to minimize disputes and prepare for DCT scrutiny Interactive Q&A session with real-life case examples