Income Tax SRO
We have compiled all the Income Tax SRO in one place. Here are all the Income Tax SRO issued under the Income Tax Act 2023 in one convenient location. Easily view and download your desired income tax SRO with just a single click. Utilize the search option to quickly find the specific SRO you’re seeking.
Income tax SRO - Table of Contents
| Issue date | SRO Number | Description of SRO | Category 1 | Category 2 | Current status | Remarks | Download |
|---|---|---|---|---|---|---|---|
| 23-09-2025 | SRO NO. 379-Law/Income Tax-18/2025 | AIT will be 1% at the time of import of crude and refined Edible oil & Repealed of SRO No. 361 of 2025 | Edible oil | TDS Rules 2024 | Amended | Download | |
| 11-09-2025 | SRO NO. 362-Law/Income Tax-17/2025 | Amendment of Rule 6 & 7 of TDS Rules 2024 | TDS Rules | TDS Rules 2024 | Amended | Download | |
| 11-09-2025 | SRO NO. 361-Law/Income Tax-16/2025 | AIT will be 1% at the time of import of crude and refined Edible oil | Edible oil | TDS Rules 2024 | Repealed | This SRO is repealed by SRO No. 268-Law/Income Tax-13/2025, dated 24 June 25 | Download |
| 17-07-2025 | SRO NO. 317-Law/Income Tax-15/2025 | AIT will be 0%, instead of 2%, at the time of import of Cotton and other Textile Fibres | Cotton and other Textile Fibres | TDS Rules 2024 | Amended | Download | |
| 24-06-2025 | SRO NO. 269-Law/Income Tax-14/2025 | Amendment of TDS Rules 2024 | TDS Rules | TDS Rules 2024 | Amended | Download | |
| 24-06-2025 | SRO NO. 268-Law/Income Tax-13/2025 | Cancellation of SRO No. 156 of 2024 (Tax rate of RPF) and 154 of 2025 (Tax rate of Govt. Organization) | Fund Tax Rate & Govt Authorities | RPF, AGF, ASF, APF | Amended | Download | |
| 26-05-2025 | SRO NO. 157-Law/Income Tax-12/2025 | Amendment of TDS Rules 2024 | TDS Rules | TDS Rules 2024 | Amended | Download | |
| 26-05-2025 | SRO NO. 156-Law/Income Tax-11/2025 | Amendment of SRO No. 167 of 2021_Tax Exemption of Home Appliance | Home Appliance | Tax benefit | Amended | Download | |
| 26-05-2025 | SRO NO. 155-Law/Income Tax-10/2025 | Amendment of SRO No. 243 of 2024_Amendment of Income Tax Alternative Dispute Resolution Rules 2024 | ADR Rules | ADR Rules 2024 | Amended | Download | |
| 26-05-2025 | SRO NO. 154-Law/Income Tax-09/2025 | Amendment of SRO No. 158 of 2014_Tax Exemption of few Govt Authorities | Govt Authorities | Tax Rate | Amended | Download | |
| 26-05-2025 | SRO NO. 153-Law/Income Tax-08/2025 | Amendment of SRO No. 245 of 2024_Tax Exemption for the entity located under Hi-Tech Park jurisdiction | Hi Tech Park | Tax benefit | Amended | Download | |
| 26-05-2025 | SRO NO. 152-Law/Income Tax-07/2025 | Amendment of SRO No. 244 of 2024_Tax Exemption for the entity located under BEZA jurisdiction | BEZA | Tax benefit | Amended | Download | |
| 26-05-2025 | SRO NO. 151-Law/Income Tax-06/2025 | Cancellation of 12 SROs | Tax Exemption | Donation | Repealed | Poultry, Fisheries & etc. | Download |
| 26-05-2025 | SRO NO. 150-Law/Income Tax-05/2025 | Donation to those institutions will be considered as allowable donation to get investment tax rebate_will be effective till 30 June 2030 | Investment tax rebate | Donation | Active | Will be effective till 30 June 2030 | Download |
| 10-03-2025 | SRO NO. 82-Law/Income Tax-04/2025 | Withholding tax rate on import of fresh Fruits has reduced to 5% from 10% | Fresh Fruits | Withholding Tax | Repealed | This SRO is repealed by SRO No. 151-Law/Income Tax-6/2025, dated 26 May 25 | Download |
| 02-03-2025 | SRO NO. 71-Law/Income Tax-03/2025 | Withholding tax rate on goods imported for the production of cancer-preventive medicines has been reduced from 5% to 2% | Cancer-preventive medicines | Withholding Tax | Active | Download | |
| 10-02-2025 | SRO NO. 53-Law/Income Tax-02/2025 | Cancellation of income tax exemption of Shuchona Foundation and tax exemption on donations made to Shuchona Foundation | Shuchona Foundation | Cancellation of Tax benefit | Active | Download | |
| 04-02-2025 | SRO NO. 48-Law/Income Tax-01/2025 | Tax exemption in favor of foreign doctors for providing medical care to patients injured in the recent anti-discrimination student movement | Anti-discrimination Student Movement | Tax benefit | Active | Download | |
| 07-01-2025 | SRO NO. 12-Law/Income Tax-62/2025 | Tax rate will be 20% for Freezer, Refrigerator, Motor Cycle, AC and Compressor manufacturer and repealed of SRO No. 325 of 2021 | Freezer, Refrigerator, Motor Cycle, AC and Compressor | Tax benefit | Active | This SRO will remain in force till 30 June 2032. | Download |
| 17-12-2024 | SRO NO. 418-Law/Income Tax-61/2024 | Repealed of SRO No. 68-Law-Income Tax-2019, dated 13 March 2019_Tax Exemption of loan interest for SS Power Limited | Loan Interest | SS Power Limited | Active | Download | |
| 17-12-2024 | SRO NO. 417-Law/Income Tax-60/2024 | Repealed of Clause 33 of Part 1 of 6th Schedule of Income Tax Act 2023_Tax exemption on foreign income of ocean-going ships | 6th Schedule | Ocen going ships | Active | Download | |
| 12-12-2024 | SRO NO. 415-Law/Income Tax-59/2024 | AIT will be 0% at the time of import of Sunflower-seed or Safflower Oil and Low Erucic Acid Rape or Colza Oil | TDS Rules | TDS Rules 2024 | Active | Will be in force till 31 March 2025 | Download |
| 03-12-2024 | SRO NO. 405-Law/Income Tax-58/2024 | All types of Income of July Shaheed Smriti Foundation will be tax exempted | July Shaheed Smriti Foundation | Tax benefit | Active | This SRO will remain in force till 30 June 2029. | Download |
| 03-12-2024 | SRO NO. 404-Law/Income Tax-57/2024 | Donation paid to July Shaheed Smriti Foundation will be exempted from Tax payment | July Shaheed Smriti Foundation | Donation | Active | This SRO will remain in force till 30 June 2029. | Download |
| 03-12-2024 | SRO NO. 402-Law/Income Tax-55/2024 | Cancellation of Proviso relating to donation made to national level institutions established in memory of Father of the Nation | Investment tax rebate | Father of the nation | Active | Download | |
| 03-12-2024 | SRO NO. 401-Law/Income Tax-56/2024 | Repeal of certain SROs mainly related to different types of organization’s tax exemption and donation | Active | Download | |||
| 26-11-2024 | SRO NO. 400-Law/Income Tax-54/2024 | Tax exemption for Renewable Energy and Repealed of SRO No. 375 of 2024 | Power company | Renewable Energy | Active | Effective from 01 July 2025 | Download |
| 21-11-2024 | SRO NO. 395-Law/Income Tax-53/2024 | AIT at the time of import of Dates will be 3% | TDS Rules | TDS Rules 2024 | Amended | Will be in force till 31 March 2025 | Download |
| 04-11-2024 | SRO NO. 383-Law/Income Tax-52/2024 | Amendment of Clause 1 of 7th Schedule of Income Tax Act 2023 related to Capital Gain Rules | Capital Gain | Share business | Repealed | This SRO is repealed by SRO No. 151-Law/Income Tax-6/2025, dated 26 May 25 | Download |
| 03-11-2024 | SRO NO. 382-Law/Income Tax-51/2024 | AIT at the time of import of Rice will be 2% | TDS Rules | TDS Rules 2024 | Repealed | This SRO is repealed by SRO No. 151-Law/Income Tax-6/2025, dated 26 May 25 | Download |
| 27-10-2024 | SRO NO. 375-Law/Income Tax-50/2024 | Tax exemption for Renewable energy based private power generation company operated under BOO | Power company | Renewable Energy | Repealed | This SRO is repealed by SRO No. 400-Law/Income Tax-54/2024,dated 26 Nov 24. | Download |
| 23-10-2024 | SRO NO. 368-Law/Income Tax-49/2024 | Gift or Donation paid to Center for Zakat Management (CZM) will be considered as allowable investment | Center for Zakat Management (CZM) | Donation | Active | This SRO will remain in force till 30 June 2029. | Download |
| 10-09-2024 | SRO NO. 340-Law/Income Tax-48/2024 | Donation paid to As-Sunnah Foundation will be exempted from tax payment | As-Sunnah Foundation | Donation | Active | This SRO will remain in force till 30 June 2029. | Download |
| 10-09-2024 | SRO NO. 339-Law/Income Tax-47/2024 | All types of Income of Grameen Bank will be exempted from tax payment | Grameen Bank | Tax benefit | Active | This SRO will remain in force till 31 Dec 2029. | Download |
| 09-02-2024 | SRO NO. 304-Law/Income Tax-45/2024 | All types of Income of ICB Unit Fund will be tax exempted | ICB Unit Fund | Tax benefit | Active | Download | |
| 09-02-2024 | SRO NO. 303-Law/Income Tax-46/2024 | Amendment of Part 3 of 1st Schedule. From now on investment in flat, bulding, apartments, floor space including land will be allowed to whiten black assets | Whiten black assets | Flat, Building Apartments, Floor space, Land | Active | Download | |
| 27-06-2024 | SRO NO. 254-Law/Income Tax-44/2024 | SRO No. 254-Law-Income Tax-44-2024_Repealed of SRO No. 157 of 2024 (By SRO No. 157 NBR repealed few SROs, but not retain) | BEZA, Hi Tech Park | Dividend, capital gain, Royalty, Expat exemption | Amended | SRO No. 227, 229, 298, 299, 300, 301 & 302 of 2025 will remain in effect | Download |
| 27-06-2024 | SRO NO. 253-Law/Income Tax-43/2024 | Repealed of SRO No. 196 of 2015_Tax Exemption of capital gain income derived from the sale of listed company’s share | Capital Gain | Sale of share | Active | Download | |
| 27-06-2024 | SRO NO. 248-Law/Income Tax-42/2024 | Amendment of Tax Deducted at Source (TDS) Rules 2024 | TDS Rules | TDS Rules 2024 | Amended | Download | |
| 27-06-2024 | SRO NO. 247-Law/Income Tax-41/2024 | Amendment of SRO No. 208 of 2023_Tax exemption for private power (other than coal based) generation company | Power company | Tax benefit | Amended | Download | |
| 27-06-2024 | SRO NO. 246-Law/Income Tax-40/2024 | Repealed of Proviso and Explanation of Clause 1 of SRO No. 325 of 2021 & SRO No. 158 of 2024 | Freezer, Refrigerator, Air Conditioner & Motor Cycle | Tax benefit | Amended | Download | |
| 27-06-2024 | SRO NO. 245-Law/Income Tax-39/2024 | Tax Exemption for the entity located under Hi-Tech Park jurisdiction and Repealed of SRO No. 228 of 2015 & SRO No. 160 of 2024 | Hi Tech Park | Tax benefit | Active | 10 years from commercial operation | Download |
| 27-06-2024 | SRO NO. 244-Law/Income Tax-38/2024 | Tax Exemption for the entity located under BEZA jurisdiction and Repealed of SRO No. 104 of 2020 & SRO No. 159 of 2024 | BEZA | Tax benefit | Active | 10 years from commercial operation | Download |
| 27-06-2024 | SRO NO. 243-Law/Income Tax-37/2024 | Income Tax Alternative Dispute Resolution Rules 2024 | ADR Rules | ADR Rules 2024 | Active | Download | |
| 29-05-2024 | SRO NO. 161-Law/Income Tax-36/2024 | Tax Deducted at Source (TDS) Rules 2024 | TDS Rules | TDS Rules 2024 | Amended | Download | |
| 29-05-2024 | SRO NO. 160-Law/Income Tax-35/2024 | Tax Exemption for the entity located under Hi-Tech Park jurisdiction for 10 years from commercial operation | Hi Tech Park | Tax benefit | Repealed | This SRO is repealed by SRO No. 245-Law/Income Tax-39/2024,dated 27 June 24. | Download |
| 29-05-2024 | SRO NO. 159-Law/Income Tax-34/2024 | Tax Exemption for the entity located under BEZA jurisdiction for 10 years from commercial operation | BEZA | Tax benefit | Repealed | This SRO is repealed by SRO No. 244-Law/Income Tax-38/2024,dated 27 June 24. | Download |
| 29-05-2024 | SRO NO. 158-Law/Income Tax-33/2024 | 5% tax rate on Freezer, Refrigerator, Air Conditioner & Motor Cycle Manufacturer for 12 years from commercial operation | Freezer, Refrigerator, Air Conditioner & Motor Cycle | Tax benefit | Repealed | This SRO is repealed by SRO No. 246-Law/Income Tax-40/2024,dated 27 June 24. | Download |
| 29-05-2024 | SRO NO. 157-Law/Income Tax-32/2024 | Repeal of certain SROs with condition that benefit already enjoyed will continue as if the SRO had not been replealed | Repealed | This SRO is repealed by SRO No. 254-Law/Income Tax-44/2024,dated 27 June 24. | Download | ||
| 29-05-2024 | SRO NO. 156-Law/Income Tax-31/2024 | 15% tax rate on Recognized Provident Fund, Approved Gratuity Fund & Approved Superannuation Fund and Approved Pension Fund | Fund Tax Rate | RPF, AGF, ASF, APF | Active | Download | |
| 29-05-2024 | SRO NO. 155-Law/Income Tax-30/2024 | Tax Exemption of all income other than Interest, Dividend & Capital Gain of Oncology Club Bangladesh & Obstetrical and Gynaecological Society of Bangladesh | Oncology Club & OGSB | Tax benefit | Active | Download | |
| 22-04-2024 | SRO NO. 100-Law/Income Tax-29/2024 | Tax exemption of interest or profit received by a depositor or non-resident Bangladeshi lender from an offshore banking unit_22 April 2024 | Interest or Profits | Offshore Banking unit | Active | Download | |
| 13-03-2024 | SRO NO. 51-Law/Income Tax-28/2024 | Tax exemption of Research Grants received by any University, College or Research Organization from any entity outside Bangladesh_13 March 2024 | Research Grants | University, College and Research Organization | Active | This SRO will remain in force till AY 2026-27. | Download |
| 13-03-2024 | SRO NO. 50-Law/Income Tax-27/2024 | 0.50% TDS under section 123 on income from export of lather and lather goods_13 March 2024 | Lather goods | TDS reduction, Export income | Active | This SRO will remain in force till 30 June 2025. | Download |
| 13-03-2024 | SRO NO. 49-Law/Income Tax-26/2024 | 15% tax on management fees income of Mutual Fund by Assets Management Companies_13 March 2024 | Mutual Fund | Assets Management Company | Active | This SRO will remain in force till AY 2026-27. | Download |
| 04-03-2024 | SRO NO. 44-Law/Income Tax-25/2024 | Tax rates on export income & repealed on earlier SRO No. 210-Law-Income Tax-05-2023 dated 26 June 2023 | Export income | Tax benefit | Active | This SRO will remain in force till 30 June 2028. | Download |
| 30-01-2024 | SRO NO. 17-Law/Income Tax-24/2024 | TDS under Section 111 (Compensation at the time of acquisition of property) will be considered as Final Tax Settlement_31 January 2024 | Final tax settlement | Compensation at the time of acquisition of property | Active | Will be effective only for AY 2023-2024 | Download |
| 03-01-2024 | SRO NO. 01-Law/Income Tax-23/2024 | Exemption of Tax deduction when remitting interest extended till 31 Dec 2024 | TDS on Loan Interest | Relief from WHT | Active | TDS exemption is allowed till 31 Dec 2024. | Download |
| 06-12-2023 | SRO NO. 333-Law/Income Tax-20/2023 | 15% tax rate on Recognized Provident Fund, Approved Gratuity Fund & Approved Superannuation Fund and Approved Pension Fund for AY 2023-2024 | Fund Tax Rate | RPF, AGF, ASF, APF | Active | Only for AY 2023-24 | Download |
| 30-11-2023 | SRO NO. 329-Law/Income Tax-22/2023 | Changes in TDS Rules 2023 | TDS Rules | TDS Rules 2023 | Repealed | Repealed by TDS Rules 2024, SRO no. 161 of 2024 | Download |
| 28-11-2023 | SRO NO. 324-Law/Income Tax-21/2023 | Exemption of all Gift or Donations other than bank interest of Tajuddin Ahmad and Syeda Zohra Tajuddin Memorial Foundation for 5 years | Tajuddin Ahmad and Syeda Zohra Tajuddin Memorial Foundation | Tax benefit | Active | Tax exemption is allowed till AY 2025-26. | Download |
| 28-11-2023 | SRO NO. 323-Law/Income Tax-19/2023 | Exemption of Tax deduction when remitting interest till 28 Feb 2024 | TDS on Loan Interest | Relief from WHT | Amended | Tax exemption is allowed till 28 Feb 2024. | Download |
| 05-11-2023 | SRO NO. 304-Law/Income Tax-18/2023 | Tax rate will be 10% on the income earned from Jute products | Jute Products | Tax benefit | Active | Tax exemption is allowed till AY 2025-26. | Download |
| 31-10-2023 | SRO NO. 295-Law/Income Tax-17/2023 | Income earned as Pension under Universal Pension Scheme will be tax free & subscription to Universal Pension Scheme will be allowed as allowable investment to claim investment tax rebate | Universal Pension Scheme | Investment tax rebate | Active | Tax free income | Download |
| 11-10-2023 | SRO NO. 286-Law/Income Tax-16/2023 | Tax collection under section 125 will be final tax settlement for any income generated from transfer of capital asssets | Final tax settlement | Land sale tax | Repealed | This SRO is repealed by SRO No. 151-Law/Income Tax-6/2025, dated 26 May 25 | Download |
| 02-10-2023 | SRO NO. 279-Law/Income Tax-11/2023 | Exemption of all income other than bank interest of Genocide-Torture Archive and Museum Trust for 10 years | Genocide-Torture Archive and Museum Trust | Tax benefit | Active | Tax exemption is allowed for 10 years. | Download |
| 02-10-2023 | SRO NO. 278-Law/Income Tax-12/2023 | Exemption of all income derived from medical services other than bank interest of Ispahani Islamia Eye Institute and Hospital for 3 years | Ispahani Islamia Eye Institute and Hospital | Tax benefit | Active | Tax exemption is allowed for 3 years. | Download |
| 03-10-2023 | SRO NO. 283-Law/Income Tax-14/2023 | Changes in TDS Rules 2023 | TDS Rules | TDS Rules 2023 | Repealed | Repealed by TDS Rules 2024, SRO no. 161 of 2024 | Download |
| 03-10-2023 | SRO NO. 282-Law/Income Tax-15/2023 | Exemption of salary & allowance of expats working under Elevated Expressway PPP Projects | Expat | Tax benefit | Active | Tax exemption is allowed from 01 July 2023 to 30 June 2026. | Download |
| 03-10-2023 | SRO NO. 281-Law/Income Tax-13/2023 | Tax exemption for coal based private power generation company | Power company | Tax benefit | Active | Tax exemption is allowed up to 15 years from the commercial operation. | Download |
| 12-09-2023 | SRO NO. 266-Law/Income Tax-10/2023 | Income Tax Return Rules 2023 | Income Tax Return | Tax Returns | Active | Form of Income Tax Returns | Download |
| 29-08-2023 | SRO NO. 259-Law/Income Tax-08/2023 | Reduction of minimum tax on carbonated beverage from 5% to 3% | Minimum Tax | Carbonated Beverage | Active | Download | |
| 23-08-2023 | SRO NO. 253-Law/Income Tax-09/2023 | Final Tax Settlement of savings certificates, interest or profit and export cash subsudiy | Final tax settlement | Tax benefit | Repealed | This SRO is repealed by SRO No. 151-Law/Income Tax-6/2025, dated 26 May 25 | Download |
| 13-07-2023 | SRO NO. 225-Law/Income Tax-07/2023 | Tax exemption of govt service holder | Govt. service holder | Tax benefit | Active | Download | |
| 13-07-2023 | SRO NO. 224-Law/Income Tax-06/2023 | Changes in TDS Rules 2023 | TDS Rules | TDS Rules 2023 | Repealed | Repealed by TDS Rules 2024, SRO no. 161 of 2024 | Download |
| 26-06-2023 | SRO NO. 210-Law/Income Tax-05/2023 | Reduced Tax rates for export income | Export income | Tax benefit | Repealed | This SRO is repealed by SRO No. 44-Law/Income Tax-24/2024,dated 8 March 24. | Download |
| 26-06-2023 | SRO NO. 209-Law/Income Tax-04/2023 | Repeal of certain Rules of Income Tax Rules 1984 | Income Tax Rules | Income Tax Rules | Amended | Download | |
| 26-06-2023 | SRO NO. 208-Law/Income Tax-03/2023 | Tax exemption for private power generation company other than coal based | Power company | Tax benefit | Amended | This SRO is amended by SRO No. 247-Law/Income Tax-41/2024,dated 27 June 24. | Download |
| 26-06-2023 | SRO NO. 207-Law/Income Tax-02/2023 | Income Tax Preparer Rules | Income Tax Preparer | Income Tax Preparer | Active | Download | |
| 26-06-2023 | SRO NO. 206-Law/Income Tax-01/2023 | Tax Deducted at Source (TDS) Rules 2023 | TDS Rules | TDS Rules 2023 | Repealed | Repealed by TDS Rules 2024, SRO no. 161 of 2024 | Download |
Income Tax SRO – Reference / Source:
- National Board of Revenue (NBR);
- Bangladesh Gazette