{"id":2161,"date":"2026-02-15T13:17:01","date_gmt":"2026-02-15T07:17:01","guid":{"rendered":"https:\/\/legalaidbd.com\/?p=2161"},"modified":"2026-02-15T16:00:17","modified_gmt":"2026-02-15T10:00:17","slug":"%e0%a6%95%e0%a7%8b%e0%a6%a8%e0%a6%9f%e0%a6%bf%e0%a6%a4%e0%a7%87-%e0%a6%89%e0%a7%8e%e0%a6%b8%e0%a7%87-%e0%a6%95%e0%a6%b0-%e0%a6%86%e0%a6%9b%e0%a7%87-%e0%a6%95%e0%a7%8b%e0%a6%a8%e0%a6%9f%e0%a6%bf","status":"publish","type":"post","link":"https:\/\/legalaidbd.com\/?p=2161","title":{"rendered":"\u0995\u09cb\u09a8\u099f\u09bf\u09a4\u09c7 \u0989\u09ce\u09b8\u09c7 \u0995\u09b0 \u0986\u099b\u09c7, \u0995\u09cb\u09a8\u099f\u09bf\u09a4\u09c7 \u09a8\u09c7\u0987,\u09eb \u09b2\u09be\u0996 \u099f\u09be\u0995\u09be\u09b0 \u0995\u09ae \u09b8\u099e\u09cd\u099a\u09af\u09bc\u09aa\u09a4\u09cd\u09b0 \u0995\u09bf\u09a8\u09b2\u09c7"},"content":{"rendered":"\n<p>\u09ac\u09be\u0982\u09b2\u09be\u09a6\u09c7\u09b6\u09c7 \u09ac\u09b0\u09cd\u09a4\u09ae\u09be\u09a8\u09c7 \u09eb \u09b2\u09be\u0996 \u099f\u09be\u0995\u09be\u09b0 \u0995\u09ae \u09b8\u099e\u09cd\u099a\u09af\u09bc\u09aa\u09a4\u09cd\u09b0 \u0995\u09bf\u09a8\u09b2\u09c7\u0993 \u09b8\u09ac \u09a7\u09b0\u09a8\u09c7\u09b0 \u09b8\u099e\u09cd\u099a\u09af\u09bc\u09aa\u09a4\u09cd\u09b0\u09c7\u09b0 \u09b8\u09c1\u09a6\u09c7\u09b0 \u0993\u09aa\u09b0 \u0989\u09ce\u09b8\u09c7 \u0995\u09b0 (Withholding Tax) \u0995\u09be\u099f\u09be \u09b9\u09af\u09bc\u0964 \u0985\u09b0\u09cd\u09a5\u09be\u09ce \u09aa\u09b0\u09bf\u09ae\u09be\u09a3 \u0995\u09ae \u09b9\u09b2\u09c7\u0987 \u0995\u09b0\u09ae\u09c1\u0995\u09cd\u09a4 \u09b9\u09ac\u09c7 \u098f\u09ae\u09a8 \u0995\u09cb\u09a8\u09cb \u09ac\u09bf\u09a7\u09be\u09a8 \u098f\u0996\u09a8 \u09a8\u09c7\u0987\u0964 \u099a\u09b2\u09a4\u09bf \u09ac\u099b\u09b0\u09c7\u09b0 \u09b6\u09c1\u09b0\u09c1 \u09a5\u09c7\u0995\u09c7 \u099b\u09cb\u099f \u099b\u09cb\u099f \u09b8\u099e\u09cd\u099a\u09af\u09bc\u09aa\u09a4\u09cd\u09b0 \u0997\u09cd\u09b0\u09be\u09b9\u0995\u09a6\u09c7\u09b0 \u09a6\u09c1\u09b6\u09cd\u099a\u09bf\u09a8\u09cd\u09a4\u09be \u09ac\u09c7\u09a1\u09bc\u09c7 \u09af\u09be\u09af\u09bc\u0964 \u09af\u09be\u0981\u09a6\u09c7\u09b0 \u09eb \u09b2\u09be\u0996 \u099f\u09be\u0995\u09be\u09b0 \u0995\u09ae \u09b8\u099e\u09cd\u099a\u09af\u09bc\u09aa\u09a4\u09cd\u09b0 \u0995\u09c7\u09a8\u09be \u0986\u099b\u09c7, \u0985\u09a8\u09c7\u0995 \u09ac\u09cd\u09af\u09be\u0982\u0995 \u09a4\u09be\u0981\u09a6\u09c7\u09b0 \u09b8\u099e\u09cd\u099a\u09af\u09bc\u09aa\u09a4\u09cd\u09b0\u09c7\u09b0 \u09ae\u09c1\u09a8\u09be\u09ab\u09be\u09b0 \u099f\u09be\u0995\u09be \u09a6\u09c7\u0993\u09af\u09bc\u09be\u09b0 \u09b8\u09ae\u09af\u09bc \u09e7\u09e6 \u09b6\u09a4\u09be\u0982\u09b6 \u09b9\u09be\u09b0\u09c7 \u0989\u09ce\u09b8\u09c7 \u0995\u09b0 \u0995\u09c7\u099f\u09c7 \u09b0\u09be\u0996\u099b\u09c7, \u098f\u09ae\u09a8 \u0985\u09ad\u09bf\u09af\u09cb\u0997 \u0986\u09b8\u09c7\u0964 \u098f\u09a4 \u09a6\u09bf\u09a8 \u098f\u09ae\u09a8 \u09b8\u099e\u09cd\u099a\u09af\u09bc\u09aa\u09a4\u09cd\u09b0\u09c7 \u09eb \u09b6\u09a4\u09be\u0982\u09b6 \u09b9\u09be\u09b0\u09c7 \u0989\u09ce\u09b8\u09c7 \u0995\u09b0 \u0995\u09c7\u099f\u09c7 \u09b0\u09be\u0996\u09be \u09b9\u09a4\u09cb\u0964<\/p>\n\n\n\n<p>\u09a4\u09ac\u09c7 \u09b8\u09ae\u09cd\u09aa\u09cd\u09b0\u09a4\u09bf \u09aa\u09be\u0981\u099a \u09b2\u09be\u0996 \u099f\u09be\u0995\u09be \u09aa\u09b0\u09cd\u09af\u09a8\u09cd\u09a4 \u09b8\u099e\u09cd\u099a\u09af\u09bc\u09aa\u09a4\u09cd\u09b0\u09c7\u09b0 \u09ae\u09c1\u09a8\u09be\u09ab\u09be\u09b0 \u0993\u09aa\u09b0 \u0989\u09ce\u09b8\u09c7 \u0995\u09b0 \u09e7\u09e6 \u09b6\u09a4\u09be\u0982\u09b6 \u09a8\u09af\u09bc, \u09eb \u09b6\u09a4\u09be\u0982\u09b6 \u0995\u09be\u099f\u09a4\u09c7 \u09b9\u09ac\u09c7 \u098f\u09ae\u09a8 \u0986\u09a6\u09c7\u09b6 \u09a6\u09bf\u09af\u09bc\u09c7 \u09ac\u09bf\u09b7\u09af\u09bc\u099f\u09bf \u09b8\u09cd\u09aa\u09b7\u09cd\u099f \u0995\u09b0\u09c7\u099b\u09c7 \u099c\u09be\u09a4\u09c0\u09af\u09bc \u09b0\u09be\u099c\u09b8\u09cd\u09ac \u09ac\u09cb\u09b0\u09cd\u09a1 (\u098f\u09a8\u09ac\u09bf\u0986\u09b0)\u0964 \u09af\u09be\u09a6\u09c7\u09b0 \u0987\u09a4\u09bf\u09ae\u09a7\u09cd\u09af\u09c7 \u099f\u09be\u0995\u09be \u0995\u09c7\u099f\u09c7 \u09b0\u09be\u0996\u09be \u09b9\u09af\u09bc\u09c7\u099b\u09c7, \u09a4\u09be \u09ab\u09c7\u09b0\u09a4 \u09a6\u09c7\u0993\u09af\u09bc\u09be \u09b9\u09ac\u09c7\u0964<\/p>\n\n\n\n<p><strong>\u00a0<\/strong><strong>\u0995\u09cb\u09a8 <\/strong><strong>\u0995\u09cb\u09a8 <\/strong><strong>\u09b8\u099e\u09cd\u099a\u09af\u09bc\u09aa\u09a4\u09cd\u09b0\u09c7 <\/strong><strong>\u0989\u09ce\u09b8\u09c7 <\/strong><strong>\u0995\u09b0 <\/strong><strong>\u09aa\u09cd\u09b0\u09af\u09cb\u099c\u09cd\u09af<\/strong><strong>:<\/strong><\/p>\n\n\n\n<p>\u09a8\u09bf\u09ae\u09cd\u09a8\u09c7\u09b0 \u09b8\u09ac \u09b8\u09b0\u0995\u09be\u09b0\u09bf \u09b8\u099e\u09cd\u099a\u09af\u09bc\u09aa\u09a4\u09cd\u09b0\u09c7\u0987 \u09b8\u09c1\u09a6\u09c7\u09b0 \u0993\u09aa\u09b0 \u0989\u09ce\u09b8\u09c7 \u0995\u09b0 \u0995\u09be\u099f\u09be \u09b9\u09af\u09bc<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u09eb \u09ac\u099b\u09b0 \u09ae\u09c7\u09af\u09bc\u09be\u09a6\u09bf \u09ac\u09be\u0982\u09b2\u09be\u09a6\u09c7\u09b6 \u09b8\u099e\u09cd\u099a\u09af\u09bc\u09aa\u09a4\u09cd\u09b0<\/li>\n<\/ol>\n\n\n\n<ol start=\"2\" class=\"wp-block-list\">\n<li>\u09e9 \u09ae\u09be\u09b8 \u0985\u09a8\u09cd\u09a4\u09b0 \u09ae\u09c1\u09a8\u09be\u09ab\u09be\u09ad\u09bf\u09a4\u09cd\u09a4\u09bf\u0995 \u09b8\u099e\u09cd\u099a\u09af\u09bc\u09aa\u09a4\u09cd\u09b0<\/li>\n\n\n\n<li>\u09aa\u09b0\u09bf\u09ac\u09be\u09b0 \u09b8\u099e\u09cd\u099a\u09af\u09bc\u09aa\u09a4\u09cd\u09b0<\/li>\n\n\n\n<li>\u09aa\u09c7\u09a8\u09b6\u09a8\u09be\u09b0 \u09b8\u099e\u09cd\u099a\u09af\u09bc\u09aa\u09a4\u09cd\u09b0<\/li>\n\n\n\n<li>\u00a0\u0989\u09aa\u09b8\u0982\u09b9\u09be\u09b0:<br>\u00a0\u09b8\u09ac\u0997\u09c1\u09b2\u09cb\u09a4\u09c7\u0987 \u0989\u09ce\u09b8\u09c7 \u0995\u09b0 \u0986\u099b\u09c7<br>\u00a0\u0995\u09cb\u09a8\u09cb \u09b8\u099e\u09cd\u099a\u09af\u09bc\u09aa\u09a4\u09cd\u09b0\u0987 \u09b8\u09c1\u09a6\u09c7\u09b0 \u0995\u09cd\u09b7\u09c7\u09a4\u09cd\u09b0\u09c7 \u0989\u09ce\u09b8\u09c7 \u0995\u09b0\u09ae\u09c1\u0995\u09cd\u09a4 \u09a8\u09af\u09bc<\/li>\n<\/ol>\n\n\n\n<p><strong>\u00a0<\/strong><strong>\u0995\u09a4 <\/strong><strong>\u09b9\u09be\u09b0\u09c7 <\/strong><strong>\u0989\u09ce\u09b8\u09c7 <\/strong><strong>\u0995\u09b0<\/strong><strong>\u0995\u09be\u099f\u09be <\/strong><strong>\u09b9\u09af\u09bc<\/strong><strong>?<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>TIN \u09a5\u09be\u0995\u09b2\u09c7: \u09b8\u09c1\u09a6\u09c7\u09b0 \u0993\u09aa\u09b0 \u09e7\u09e6%<\/li>\n\n\n\n<li>TIN \u09a8\u09be \u09a5\u09be\u0995\u09b2\u09c7: \u09b8\u09c1\u09a6\u09c7\u09b0 \u0993\u09aa\u09b0 \u09e7\u09eb%<\/li>\n<\/ul>\n\n\n\n<p> \u0995\u09b0 \u09b6\u09c1\u09a7\u09c1 \u09b8\u09c1\u09a6\u09c7\u09b0 \u0993\u09aa\u09b0, \u09ae\u09c2\u09b2 \u099f\u09be\u0995\u09be\u09b0 \u0993\u09aa\u09b0 \u09a8\u09af\u09bc<br> \u09b8\u09c1\u09a6 \u09aa\u09cd\u09b0\u09a6\u09be\u09a8\u09c7\u09b0 \u09b8\u09ae\u09af\u09bc\u0987 (\u09ae\u09be\u09b8\u09bf\u0995\/\u09a4\u09cd\u09b0\u09c8\u09ae\u09be\u09b8\u09bf\u0995\/\u09ae\u09c7\u09af\u09bc\u09be\u09a6\u09be\u09a8\u09cd\u09a4\u09c7) \u0995\u09c7\u099f\u09c7 \u09b0\u09be\u0996\u09be \u09b9\u09af\u09bc<\/p>\n\n\n\n<p><strong>\u00a0<\/strong><strong>\u09eb <\/strong><strong>\u09b2\u09be\u0996 <\/strong><strong>\u099f\u09be\u0995\u09be\u09b0 <\/strong><strong>\u0995\u09ae <\/strong><strong>\u09b9\u09b2\u09c7 <\/strong><strong>\u09ac\u09be\u09b8\u09cd\u09a4\u09ac <\/strong><strong>\u0989\u09a6\u09be\u09b9\u09b0\u09a3:<\/strong><\/p>\n\n\n\n<p>\u09a7\u09b0\u09be \u09af\u09be\u0995 \u0986\u09aa\u09a8\u09bf \u09ea,\u09e6\u09e6,\u09e6\u09e6\u09e6 \u099f\u09be\u0995\u09be \u09ac\u09bf\u09a8\u09bf\u09af\u09bc\u09cb\u0997 \u0995\u09b0\u09b2\u09c7\u09a8\u0964<\/p>\n\n\n\n<p>\u09af\u09a6\u09bf \u09ac\u099b\u09b0\u09c7 \u09ae\u09cb\u099f \u09b8\u09c1\u09a6 \u09b9\u09af\u09bc \u09ea\u09e6,\u09e6\u09e6\u09e6 \u099f\u09be\u0995\u09be (\u0989\u09a6\u09be\u09b9\u09b0\u09a3\u09b8\u09cd\u09ac\u09b0\u09c2\u09aa):<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>TIN \u09a5\u09be\u0995\u09b2\u09c7 \u2192 \u09e7\u09e6% = \u09ea,\u09e6\u09e6\u09e6 \u099f\u09be\u0995\u09be \u0995\u09be\u099f\u09be \u09b9\u09ac\u09c7<\/li>\n\n\n\n<li>\u0986\u09aa\u09a8\u09bf \u09b9\u09be\u09a4\u09c7 \u09aa\u09be\u09ac\u09c7\u09a8 = \u09e9\u09ec,\u09e6\u09e6\u09e6 \u099f\u09be\u0995\u09be<\/li>\n<\/ul>\n\n\n\n<p>TIN \u09a8\u09be \u09a5\u09be\u0995\u09b2\u09c7 \u2192 \u09e7\u09eb% = \u09ec,\u09e6\u09e6\u09e6 \u099f\u09be\u0995\u09be \u0995\u09be\u099f\u09be \u09b9\u09ac\u09c7<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0986\u09aa\u09a8\u09bf \u09b9\u09be\u09a4\u09c7 \u09aa\u09be\u09ac\u09c7\u09a8 = \u09e9\u09ea,\u09e6\u09e6\u09e6 \u099f\u09be\u0995\u09be<\/li>\n<\/ul>\n\n\n\n<p><strong>\u0997\u09c1\u09b0\u09c1\u09a4\u09cd\u09ac\u09aa\u09c2\u09b0\u09cd\u09a3 <\/strong><strong>\u0985\u09a4\u09bf\u09b0\u09bf\u0995\u09cd\u09a4 <\/strong><strong>\u09a4\u09a5\u09cd\u09af<\/strong><strong>:<\/strong><\/p>\n\n\n\n<p>\u0986\u0997\u09c7 \u09ac\u09bf\u09a8\u09bf\u09af\u09bc\u09cb\u0997\u09c7\u09b0 \u0985\u0999\u09cd\u0995\u09ad\u09c7\u09a6\u09c7 \u0995\u09b0 \u09ac\u09cd\u09af\u09ac\u09b8\u09cd\u09a5\u09be\u09af\u09bc \u0995\u09bf\u099b\u09c1 \u09aa\u09be\u09b0\u09cd\u09a5\u0995\u09cd\u09af \u099b\u09bf\u09b2, \u098f\u0996\u09a8 \u09b8\u09c1\u09a6\u09c7\u09b0 \u0993\u09aa\u09b0 \u098f\u0995\u0995 \u09b9\u09be\u09b0\u09c7 \u0995\u09be\u099f\u09be \u09b9\u09af\u09bc\u0964<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u09b8\u09be\u09a7\u09be\u09b0\u09a3\u09a4 \u098f\u0987 \u0989\u09ce\u09b8\u09c7 \u0995\u09be\u099f\u09be \u0995\u09b0\u0987 \u099a\u09c2\u09a1\u09bc\u09be\u09a8\u09cd\u09a4 \u0995\u09b0 (Final Tax) \u09b9\u09bf\u09b8\u09c7\u09ac\u09c7 \u0997\u09a3\u09cd\u09af \u09b9\u09af\u09bc\u0964<\/li>\n\n\n\n<li>\u0986\u09aa\u09a8\u09bf \u0986\u09af\u09bc\u0995\u09b0 \u09b0\u09bf\u099f\u09be\u09b0\u09cd\u09a8 \u09a6\u09bf\u09b2\u09c7, \u0995\u09be\u099f\u09be \u0995\u09b0 \u09b8\u09ae\u09a8\u09cd\u09ac\u09af\u09bc (adjustment) \u0995\u09b0\u09a4\u09c7 \u09aa\u09be\u09b0\u09ac\u09c7\u09a8\u0964<\/li>\n\n\n\n<li>\u09eb \u09b2\u09be\u0996\u09c7\u09b0 \u0995\u09ae \u09ac\u09bf\u09a8\u09bf\u09af\u09bc\u09cb\u0997 \u0995\u09b0\u09b2\u09c7\u0993 \u0995\u09b0 \u098f\u09a1\u09bc\u09be\u09a8\u09cb\u09b0 \u09b8\u09c1\u09af\u09cb\u0997 \u09a8\u09c7\u0987\u0964<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>\u09ac\u09be\u0982\u09b2\u09be\u09a6\u09c7\u09b6\u09c7 \u09ac\u09b0\u09cd\u09a4\u09ae\u09be\u09a8\u09c7 \u09eb \u09b2\u09be\u0996 \u099f\u09be\u0995\u09be\u09b0 \u0995\u09ae \u09b8\u099e\u09cd\u099a\u09af\u09bc\u09aa\u09a4\u09cd\u09b0 \u0995\u09bf\u09a8\u09b2\u09c7\u0993 \u09b8\u09ac \u09a7\u09b0\u09a8\u09c7\u09b0 \u09b8\u099e\u09cd\u099a\u09af\u09bc\u09aa\u09a4\u09cd\u09b0\u09c7\u09b0 \u09b8\u09c1\u09a6\u09c7\u09b0 \u0993\u09aa\u09b0 \u0989\u09ce\u09b8\u09c7 \u0995\u09b0 (Withholding Tax) \u0995\u09be\u099f\u09be \u09b9\u09af\u09bc\u0964 \u0985\u09b0\u09cd\u09a5\u09be\u09ce \u09aa\u09b0\u09bf\u09ae\u09be\u09a3 \u0995\u09ae \u09b9\u09b2\u09c7\u0987 \u0995\u09b0\u09ae\u09c1\u0995\u09cd\u09a4 \u09b9\u09ac\u09c7 \u098f\u09ae\u09a8 \u0995\u09cb\u09a8\u09cb \u09ac\u09bf\u09a7\u09be\u09a8 \u098f\u0996\u09a8 \u09a8\u09c7\u0987\u0964 \u099a\u09b2\u09a4\u09bf \u09ac\u099b\u09b0\u09c7\u09b0 \u09b6\u09c1\u09b0\u09c1 \u09a5\u09c7\u0995\u09c7 \u099b\u09cb\u099f \u099b\u09cb\u099f \u09b8\u099e\u09cd\u099a\u09af\u09bc\u09aa\u09a4\u09cd\u09b0 \u0997\u09cd\u09b0\u09be\u09b9\u0995\u09a6\u09c7\u09b0 \u09a6\u09c1\u09b6\u09cd\u099a\u09bf\u09a8\u09cd\u09a4\u09be \u09ac\u09c7\u09a1\u09bc\u09c7 \u09af\u09be\u09af\u09bc\u0964 \u09af\u09be\u0981\u09a6\u09c7\u09b0 \u09eb \u09b2\u09be\u0996 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