{"id":903,"date":"2025-10-02T12:37:57","date_gmt":"2025-10-02T06:37:57","guid":{"rendered":"https:\/\/legalaidbd.com\/?p=903"},"modified":"2025-10-02T12:39:32","modified_gmt":"2025-10-02T06:39:32","slug":"%e0%a6%ae%e0%a6%a7%e0%a7%8d%e0%a6%af%e0%a6%ac%e0%a6%bf%e0%a6%a4%e0%a7%8d%e0%a6%a4%e0%a7%87%e0%a6%b0-%e0%a6%ad%e0%a6%b0%e0%a6%b8%e0%a6%be-%e0%a6%b8%e0%a6%9e%e0%a7%8d%e0%a6%9a%e0%a6%af%e0%a6%bc%e0%a6%aa","status":"publish","type":"post","link":"https:\/\/legalaidbd.com\/?p=903","title":{"rendered":"\u09ae\u09a7\u09cd\u09af\u09ac\u09bf\u09a4\u09cd\u09a4\u09c7\u09b0 \u09ad\u09b0\u09b8\u09be \u09b8\u099e\u09cd\u099a\u09af\u09bc\u09aa\u09a4\u09cd\u09b0: \u0995\u09cb\u09a8\u099f\u09bf\u09a4\u09c7 \u0995\u09a4 \u09ae\u09c1\u09a8\u09be\u09ab\u09be"},"content":{"rendered":"\n<p>\u201c\u09ae\u09a7\u09cd\u09af\u09ac\u09bf\u09a4\u09cd\u09a4\u09c7\u09b0 \u09ad\u09b0\u09b8\u09be \u09b8\u099e\u09cd\u099a\u09af\u09bc\u09aa\u09a4\u09cd\u09b0\u201d \u09ac\u09b2\u09a4\u09c7 \u09b8\u09be\u09a7\u09be\u09b0\u09a3\u09a4 \u09ac\u09cb\u099d\u09be \u09b9\u09af\u09bc \u09b8\u09b0\u0995\u09be\u09b0\u09bf \u09b8\u099e\u09cd\u099a\u09af\u09bc\u09aa\u09a4\u09cd\u09b0 (National Savings Certificates \u09ac\u09be \u201c\u09b8\u099e\u09cd\u099a\u09af\u09bc\u09aa\u09a4\u09cd\u09b0\u201d) &nbsp;\u09af\u09c7\u0997\u09c1\u09b2\u09cb \u09a4\u09c1\u09b2\u09a8\u09be\u09ae\u09c2\u09b2\u0995 \u09a8\u09bf\u09b0\u09be\u09aa\u09a6 \u098f\u09ac\u0982 \u09a8\u09bf\u09b0\u09cd\u09a7\u09be\u09b0\u09bf\u09a4 \u09ae\u09c1\u09a8\u09be\u09ab\u09be \u09a6\u09c7\u09af\u09bc\u0964 \u09a8\u09bf\u099a\u09c7 \u09e8\u09e6\u09e8\u09eb \u09b8\u09be\u09b2\u09c7\u09b0 \u09ac\u09b0\u09cd\u09a4\u09ae\u09be\u09a8 \u09ae\u09c1\u09a8\u09be\u09ab\u09be \u09b9\u09be\u09b0 \u0993 \u0997\u09c1\u09b0\u09c1\u09a4\u09cd\u09ac\u09aa\u09c2\u09b0\u09cd\u09a3 \u09b6\u09b0\u09cd\u09a4\u09be\u09ac\u09b2\u09c0 \u09b8\u0982\u0995\u09cd\u09b7\u09c7\u09aa\u09c7 \u09a6\u09c7\u0993\u09af\u09bc\u09be \u09b9\u09b2\u09cb\u0964<\/p>\n\n\n\n<p><strong>&nbsp;<\/strong><strong>\u09ac\u09b0\u09cd\u09a4\u09ae\u09be\u09a8<\/strong><strong> <\/strong><strong>\u09ae\u09c1\u09a8\u09be\u09ab\u09be<\/strong><strong> <\/strong><strong>\u09b9\u09be\u09b0<\/strong><strong> (<\/strong><strong>\u09b8\u099e\u09cd\u099a\u09af\u09bc\u09aa\u09a4\u09cd\u09b0<\/strong><strong>):<\/strong><\/p>\n\n\n\n<p>\u09e8\u09e6\u09e8\u09eb \u09b8\u09be\u09b2\u09c7\u09b0 \u09e7 \u099c\u09c1\u09b2\u09be\u0987 \u09a5\u09c7\u0995\u09c7 \u09b8\u099e\u09cd\u099a\u09af\u09bc\u09aa\u09a4\u09cd\u09b0\u09c7 \u09a8\u09a4\u09c1\u09a8 \u09ae\u09c1\u09a8\u09be\u09ab\u09be \u09b9\u09be\u09b0 \u0995\u09be\u09b0\u09cd\u09af\u0995\u09b0 \u09b9\u09af\u09bc\u09c7\u099b\u09c7\u0964 \u09a8\u09bf\u099a\u09c7 \u09aa\u09cd\u09b0\u09a7\u09be\u09a8 \u0995\u09bf\u099b\u09c1 \u09b8\u099e\u09cd\u099a\u09af\u09bc\u09aa\u09a4\u09cd\u09b0 \u0993 \u09a4\u09be\u09a6\u09c7\u09b0 \u09ae\u09c1\u09a8\u09be\u09ab\u09be \u09b9\u09be\u09b0 (\u09ac\u09be \u09b6\u09c0\u09b0\u09cd\u09b7 \u09b9\u09be\u09b0) \u09a4\u09be\u09b2\u09bf\u0995\u09be \u09a6\u09c7\u0993\u09af\u09bc\u09be \u09b9\u09b2\u09cb:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><td>\u09b8\u099e\u09cd\u099a\u09af\u09bc\u09aa\u09a4\u09cd\u09b0\u09c7\u09b0 \u09a7\u09b0\u09a3<\/td><td><strong>\u09ac\u09bf\u09a8\u09bf\u09af\u09bc\u09cb\u0997<\/strong><strong> <\/strong><strong>\u09b8\u09c0\u09ae\u09be<\/strong><strong><\/strong><\/td><td><strong>\u09a8\u09a4\u09c1\u09a8<\/strong><strong> <\/strong><strong>\u09ae\u09c1\u09a8\u09be\u09ab\u09be<\/strong><strong> <\/strong><strong>\u09b9\u09be\u09b0<\/strong><strong> (<\/strong><strong>\u09ac\u09be\u09b0\u09cd\u09b7\u09bf\u0995<\/strong><strong>)<\/strong><\/td><td><strong>\u09ae\u09a8\u09cd\u09a4\u09ac\u09cd\u09af<\/strong><strong> \/ <\/strong><strong>\u09b6\u09b0\u09cd\u09a4\u09be\u09ac\u09b2\u09c0<\/strong><strong><\/strong><\/td><\/tr><\/thead><tbody><tr><td>\u09aa\u09be\u0981\u099a \u09ac\u099b\u09b0\u09c7\u09b0 \u09ac\u09be\u0982\u09b2\u09be\u09a6\u09c7\u09b6 \u09b8\u099e\u09cd\u099a\u09af\u09bc\u09aa\u09a4\u09cd\u09b0 (Bangladesh Savings Certificate, 5\u2011year)<\/td><td>\u2264\u202f7.5 \u09b2\u09be\u0996 \u099f\u09be\u0995\u09be<\/td><td>\u09e7\u09e7.\u09ee\u09e9%<\/td><td>\u09aa\u09c2\u09b0\u09cd\u09ac\u09c7 (\u09e8\u09e6\u09e8\u09eb \u09b8\u09be\u09b2\u09c7\u09b0 \u09e7 \u099c\u09be\u09a8\u09c1\u09af\u09bc\u09be\u09b0\u09bf) \u09b9\u09be\u09b0 \u099b\u09bf\u09b2 \u09e7\u09e8.\u09ea\u09e6%<\/td><\/tr><tr><td>\u09a4\u09bf\u09a8 \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 (Profit\u2011based, 3\u2011year scheme)<\/td><td>\u2264\u202f7.5 \u09b2\u09be\u0996 \u099f\u09be\u0995\u09be<\/td><td>\u09e7\u09e7.\u09ee\u09e8%<\/td><td>\u09ac\u09a1\u09bc \u09ac\u09bf\u09a8\u09bf\u09af\u09bc\u09cb\u0997\u09c7 (\u09ed.\u09eb \u09b2\u09be\u0996 \u099f\u09be\u0995\u09be\u09b0 \u09ac\u09c7\u09b6\u09bf) \u0995\u09bf\u099b\u09c1 \u09b6\u09a4\u09be\u0982\u09b6 \u09b9\u09cd\u09b0\u09be\u09b8 \u09aa\u09c7\u09a4\u09c7 \u09aa\u09be\u09b0\u09c7<\/td><\/tr><tr><td>\u09aa\u09c7\u09a8\u09b6\u09a8\u09b0 \u09b8\u099e\u09cd\u099a\u09af\u09bc\u09aa\u09a4\u09cd\u09b0 (Pensioner\u2019s Savings Certificate, 5\u2011year)<\/td><td>\u2264\u202f7.5 \u09b2\u09be\u0996 \u099f\u09be\u0995\u09be<\/td><td>\u09e7\u09e7.\u09ef\u09ee%<\/td><td>\u09aa\u09c1\u09b0\u09be\u09a4\u09a8 \u09b9\u09be\u09b0 \u099b\u09bf\u09b2 \u09e7\u09e8.\u09eb\u09eb%<\/td><\/tr><tr><td>\u09aa\u09b0\u09bf\u09ac\u09be\u09b0 \u09b8\u099e\u09cd\u099a\u09af\u09bc\u09aa\u09a4\u09cd\u09b0 (Family Savings Certificate, 5\u2011year)<\/td><td>\u2264\u202f7.5 \u09b2\u09be\u0996 \u099f\u09be\u0995\u09be<\/td><td>\u09e7\u09e7.\u09ef\u09e9%<\/td><td>\u09aa\u09c1\u09b0\u09be\u09a4\u09a8 \u09b9\u09be\u09b0 \u099b\u09bf\u09b2 \u09e7\u09e8.\u09eb\u09e6%<\/td><\/tr><tr><td>\u09a1\u09be\u0995 \u0996\u09be\u09a4\u09c7\u09b0 \u09b8\u09cd\u09a5\u09be\u09af\u09bc\u09c0 \u0986\u09ae\u09be\u09a8\u09a4 \/ \u09aa\u09cb\u09b8\u09cd\u099f \u0985\u09ab\u09bf\u09b8\u2011Term Deposit (3 \u09ac\u099b\u09b0 \u09ae\u09c7\u09af\u09bc\u09be\u09a6\u09c0)<\/td><td>\u2264\u202f7.5 \u09b2\u09be\u0996 \u099f\u09be\u0995\u09be<\/td><td>\u09e7\u09e7.\u09ee\u09e8%<\/td><td>\u09ac\u09a1\u09bc \u09ac\u09bf\u09a8\u09bf\u09af\u09bc\u09cb\u0997\u09c7 \u0995\u09bf\u099b\u09c1 \u0995\u09cd\u09b7\u09c7\u09a4\u09cd\u09b0\u09c7 \u09e7\u09e7.\u09ed\u09ed%<\/td><\/tr><tr><td><strong>\u09ac\u09bf\u09a8\u09bf\u09af\u09bc\u09cb\u0997<\/strong><strong> &gt; <\/strong><strong>\u09ed<\/strong><strong>.<\/strong><strong>\u09eb<\/strong><strong> <\/strong><strong>\u09b2\u09be\u0996<\/strong><strong> <\/strong><strong>\u099f\u09be\u0995\u09be<\/strong><\/td><td>\u2013<\/td><td>\u09b8\u09be\u09a6\u09c3\u09b6 \u0985\u09a5\u09ac\u09be \u0995\u09bf\u099b\u09c1 \u09aa\u09af\u09bc\u09c7\u09a8\u09cd\u099f \u0995\u09ae<\/td><td>\u0985\u09a7\u09bf\u0995 \u09ac\u09bf\u09a8\u09bf\u09af\u09bc\u09cb\u0997\u09c7 \u0995\u09bf\u099b\u09c1 \u0995\u09cd\u09b7\u09c7\u09a4\u09cd\u09b0\u09c7 \u09b9\u09be\u09b0\u09c7 \u09b9\u09cd\u09b0\u09be\u09b8 \u09a5\u09be\u0995\u09c7<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>\u09a6\u09cd\u09b0\u09b7\u09cd\u099f\u09ac\u09cd\u09af<\/strong><strong>:<\/strong> \u09af\u09c7\u09b8\u09ac \u09b8\u099e\u09cd\u099a\u09af\u09bc\u09aa\u09a4\u09cd\u09b0 \u09e7 \u099c\u09c1\u09b2\u09be\u0987 \u09e8\u09e6\u09e8\u09eb-\u098f\u09b0 \u0986\u0997\u09c7 \u0995\u09c7\u09a8\u09be \u09b9\u09af\u09bc\u09c7\u099b\u09bf\u09b2, \u09b8\u09c7\u0997\u09c1\u09b2\u09cb \u09aa\u09c1\u09b0\u09be\u09a4\u09a8 \u09ae\u09c1\u09a8\u09be\u09ab\u09be \u09b9\u09be\u09b0\u09c7 \u099a\u09b2\u09ac\u09c7 (\u09a8\u09a4\u09c1\u09a8 \u09b9\u09be\u09b0 \u09aa\u09cd\u09b0\u09af\u09cb\u099c\u09cd\u09af \u09b9\u09ac\u09c7 \u09aa\u09c1\u09a8\u0983\u09ac\u09bf\u09a8\u09bf\u09af\u09bc\u09cb\u0997 \u09ac\u09be \u09a8\u09a4\u09c1\u09a8 \u0995\u09cd\u09b0\u09af\u09bc\u09c7\u09b0 \u0995\u09cd\u09b7\u09c7\u09a4\u09cd\u09b0\u09c7).<\/p>\n\n\n\n<p><strong>\u09e8<\/strong><strong>. <\/strong><strong>\u0985\u09a8\u09cd\u09af\u09be\u09a8\u09cd\u09af<\/strong><strong> <\/strong><strong>\u09b6\u09b0\u09cd\u09a4<\/strong><strong> <\/strong><strong>\u0993<\/strong><strong> <\/strong><strong>\u0995\u09b0<\/strong><strong> <\/strong><strong>\u0993<\/strong><strong> <\/strong><strong>\u09b8\u09c0\u09ae\u09be\u09ac\u09a6\u09cd\u09a7\u09a4\u09be:<\/strong><strong><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0989\u09ce\u09b8\u09c7 \u0995\u09b0 (Withholding tax):<br>\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 (~\u09eb% \u09ac\u09be ~\u09e7\u09e6%) \u09a7\u09be\u09b0\u09cd\u09af \u09b9\u09af\u09bc, \u09af\u09be \u09ac\u09bf\u09a8\u09bf\u09af\u09bc\u09cb\u0997\u09c7\u09b0 \u09aa\u09b0\u09bf\u09ae\u09be\u09a3 \u0993 \u09b6\u09b0\u09cd\u09a4 \u0985\u09a8\u09c1\u09b8\u09be\u09b0\u09c7 \u09ad\u09bf\u09a8\u09cd\u09a8 \u09b9\u09a4\u09c7 \u09aa\u09be\u09b0\u09c7:<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0995\u09cd\u09b0\u09af\u09bc<\/strong><strong> <\/strong><strong>\u09b8\u09c0\u09ae\u09be<\/strong><strong>:<\/strong><br>\u098f\u0995\u0995 \u09a8\u09be\u09ae\u09c7 \u09b8\u09b0\u09cd\u09ac\u09cb\u099a\u09cd\u099a \u09e9\u09e6 \u09b2\u09be\u0996 \u099f\u09be\u0995\u09be \u098f\u09ac\u0982 \u09af\u09c1\u0997\u09cd\u09ae \u09a8\u09be\u09ae\u09c7 \u09b8\u09b0\u09cd\u09ac\u09cb\u099a\u09cd\u099a \u09ec\u09e6 \u09b2\u09be\u0996 \u099f\u09be\u0995\u09be \u09aa\u09b0\u09cd\u09af\u09a8\u09cd\u09a4 \u09ac\u09bf\u09a8\u09bf\u09af\u09bc\u09cb\u0997 \u0995\u09b0\u09be \u09af\u09c7\u09a4\u09c7 \u09aa\u09be\u09b0\u09c7\u0964 <strong>\u09ae\u09c1\u09a8\u09be\u09ab\u09be<\/strong><strong> <\/strong><strong>\u09aa\u09b0\u09bf\u09b6\u09cb\u09a7<\/strong><strong>:<\/strong><br>\u0995\u09bf\u099b\u09c1 \u09b8\u099e\u09cd\u099a\u09af\u09bc\u09aa\u09a4\u09cd\u09b0\u09c7 \u09aa\u09cd\u09b0\u09a4\u09bf \u09e9 \u09ae\u09be\u09b8 \u0985\u09a8\u09cd\u09a4\u09b0 \u09ae\u09c1\u09a8\u09be\u09ab\u09be \u09aa\u09cd\u09b0\u09a6\u09be\u09a8 \u0995\u09b0\u09be \u09b9\u09af\u09bc\u0964<\/li>\n\n\n\n<li><strong>\u09a8\u09a4\u09c1\u09a8<\/strong><strong> <\/strong><strong>\u09b9\u09be\u09b0<\/strong><strong> <\/strong><strong>\u09b0\u09bf\u09ad\u09bf\u0989<\/strong><strong>:<\/strong><br>\u09b8\u09b0\u0995\u09be\u09b0 \u09a8\u09bf\u09b0\u09cd\u09a6\u09c7\u09b6 \u09a6\u09bf\u09af\u09bc\u09c7\u099b\u09c7, \u09b8\u099e\u09cd\u099a\u09af\u09bc\u09aa\u09a4\u09cd\u09b0\u09c7\u09b0 \u09b9\u09be\u09b0 \u09aa\u09cd\u09b0\u09a4\u09bf \u09ec \u09ae\u09be\u09b8 \u0985\u09a8\u09cd\u09a4\u09b0 \u09ac\u09be\u099c\u09be\u09b0\u09c7 \u09eb \u0993 \u09e8 \u09ac\u099b\u09b0\u09c7\u09b0 \u099f\u09cd\u09b0\u09c7\u099c\u09be\u09b0\u09bf \u09ac\u09a8\u09cd\u09a1\u09c7\u09b0 \u0997\u09a1\u09bc \u09b0\u09bf\u099f\u09be\u09b0\u09cd\u09a8\u09c7\u09b0 \u09b8\u0999\u09cd\u0997\u09c7 \u09b8\u09be\u09ae\u099e\u09cd\u099c\u09b8\u09cd\u09af \u09b0\u09c7\u0996\u09c7 \u09b8\u09ae\u09a8\u09cd\u09ac\u09af\u09bc \u0995\u09b0\u09be \u09b9\u09ac\u09c7\u0964<\/li>\n<\/ul>\n\n\n\n<p><strong>\u09e9<\/strong><strong>. <\/strong><strong>\u09ac\u09bf\u09b6\u09cd\u09b2\u09c7\u09b7\u09a3<\/strong><strong> <\/strong><strong>\u0993<\/strong><strong> <\/strong><strong>\u09aa\u09b0\u09be\u09ae\u09b0\u09cd\u09b6 :<\/strong><\/p>\n\n\n\n<p>\u09ac\u09b0\u09cd\u09a4\u09ae\u09be\u09a8\u09c7 \u09b8\u099e\u09cd\u099a\u09af\u09bc\u09aa\u09a4\u09cd\u09b0\u09c7 \u09ae\u09c1\u09a8\u09be\u09ab\u09be \u09b9\u09be\u09b0 \u0995\u09bf\u099b\u09c1\u099f\u09be \u09b9\u09cd\u09b0\u09be\u09b8 \u09aa\u09c7\u09af\u09bc\u09c7\u099b\u09c7, \u09a4\u09ac\u09c7 \u098f\u099f\u09bf 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