Showing posts with label অন্যান্য. Show all posts
Showing posts with label অন্যান্য. Show all posts

Monday, 18 October 2021

What is YouTube Copyright Strike? YouTube Copyright 10 Rules

What is YouTube Copyright Strike? YouTube Copyright 10 Rules

  What is YouTube Copyright Strike? YouTube Copyright 10 Rules



YouTube copyright is a name of terror for new YouTubers. In the current era, YouTube is a social platform from which you can easily make money.


However, besides making videos, you can earn money by watching videos. But, you can make a lot of money from YouTube. Many have taken up YouTube as a profession again. Now, if this hobby's YouTube channel is banned, it's really frustrating.


The main reason for banning the YouTube channel is YouTube copyright. There are some rules to follow when creating YouTube content. The first thing you need to know about copyright is the rules. Copyright issue is a crime. This can lead to severe penalties for copyright.


YouTube Copyright

1. What is YouTube Copyright?

First of all you need to know what copyright is and who owns this copyright. When you create a content yourself, you own the copyright to that content. But if you use someone else's content, the person you use will own the copyright. In a word, copyright is also ownership.


You need to have an idea about this copyright to create a YouTube video. Because, if you use someone else's copyrighted content, you could be jailed, fined, or punished.


2. Copyright infringement is a crime

You must remember that copyright infringement is a crime. If you copy someone else's video or picture or content and use it in your video, you will have to face copyright.


You need to get permission from the person whose content you are using. Otherwise this will be considered as a copyright crime for you. If you continue to use someone else's content under your own name, you will suffer the consequences.


In particular,


Copyright infringement also occurs if you mention that person's name after using someone else's content. Because, you have used the content of that person without his permission.

3. What are the consequences of copyright infringement?

Before you copyright infringement, you need to know about the penalties for copyright infringement. This copyright issue is a very serious issue for YouTube. The penalties for this copyright issue are severe.


Here is what YouTube does to give warnings


Takedown notice: If you use someone else's content without their permission, they can give you a YouTube take down notice. YouTube will delete your video from YouTube after receiving that notice. This is called take down.

Content ID match: Due to the advanced technology of YouTube, they can easily match the content ID. Content ID match is to check if there is any similarity between your video and someone else's video. If the similarity is found in your video, YouTube will take appropriate action.

In particular, whenever a video is uploaded to YouTube, YouTube matches the video to their library's reference file to check the video. And if any matches are found, YouTube automatically classifies the video as a copyright infringement.


4. The reasons for copyright infringement are absolutely irrelevant

It is not necessary to know why you have used someone else's copyright. If you use someone else's content without permission, you will be penalized. No discount will be given for any reason you copied the video.


Many people say that using someone else's content will not be a problem. Because you are no longer using that content for profit. However, using someone else's content legally would be a copyright infringement. If you use someone else's content for profit, it is a copyright infringement.


5. Getting permission

If you need to use someone else's content, you must get permission from that person. And you can use the copyrighted content only if the person gives permission.


In many cases, permission may come with the condition that you can use another person's content but not use it in full, or that you may have to pay that person in exchange for permission.


. Use without permission

Using content without permission is very complicated. However, if you want to use someone else's content, in 3 cases you can use the content without permission.


Partial copyright video can be used for 3 reasons


Parody: If you want to parody someone's video, for fun, you can use his content.

Criticism: If you want to make a video to criticize someone and correct their mistakes, you do not need to take copyright permission.

Commentary: In this case, the copyright issue will depend on how you are using the content. For example, those who make YouTube gaming videos ridicule their observations while playing games; And that game is in the background. So far you can use content.

. Ways to avoid YouTube copyright

YouTube Strike is when you use someone else's copyrighted content and it gets caught on YouTube, YouTube will give you a warning. If you receive three strikes in a row, your YouTube account will be suspended within 7 days.


YouTube strikes can be of two types


Community Guideline Strikes: It can happen for various reasons. For example, if the thumbnail or caption of your video is misleading.

Copyright Strike: If you use someone else's content without permission, you will get this strike. Even if you get a Content ID claim, it can turn into a strike.

Remember, once suspended from YouTube, you will never be able to open a YouTube account again. You will be banned from YouTube for life. So, the wise thing to do is to stay away from strikes.


. Consequences of YouTube Copyright Strike

There are three things you must keep in mind if YouTube strikes your video.


Compulsory Copyright School Completion: Upon receiving a strike, YouTube will ask you to participate in an online course or a short quiz. You can learn the rules of copyright and it is compulsory.

Strikes are finally removed: Strikes are removed within a maximum of 6 months but at this point you may get another strike for whatever reason.

Your consequences in the hands of the copyright owner: What punishment you get depends on the copyright owner. If the copyright owner asks you to delete the video, it will be deleted. And if you want to put the video on YouTube with the condition, then the video will remain on YouTube.

9. Permission to keep copyrighted videos on YouTube

If you create a copyrighted video and do not get the permission of the contact owner, that person can complain to YouTube. YouTube can delete the video with a warning.


But, if you want to keep this video, you need to send a counter notification to YouTube. In the Copyright Notice section of YouTube you will find a web form, which you send to YouTube.



 

YouTube will send the contact to the owner and you can keep the video if the content owner gives permission. But you have to give the reference of the content owner in your video. And if the content does not give him permission, then you will delete the video on YouTube.


10. YouTube is an important issue in copyright infringement

There are three important things you must know.


YouTube is much more serious about copyright infringement and YouTube takes the help of special robots to check copyright infringement, which makes it very quick and easy to check for copyright infringement.

Also use the YouTube sophisticated algorithm to find similar ones.

The copyright remains in the public domain for about 75 years after the death of the copyright owner, and then the content remains in the public domain until the relatives of that copyright owner apply for an extension of the copyright period.

Saturday, 16 October 2021

ধর্ষণ কি? কিভাবে ধর্ষণের বিরুদ্ধে আইনি প্রতিকার পাবেন?

ধর্ষণ কি? কিভাবে ধর্ষণের বিরুদ্ধে আইনি প্রতিকার পাবেন?

 ধর্ষণ কি? কিভাবে ধর্ষণের বিরুদ্ধে আইনি প্রতিকার পাবেন?



নিঃসন্দেহে ধর্ষণ অন্যতম জঘন্য কাজ। বাংলাদেশ তৃতীয় বিশ্বের উন্নয়নশীল দেশ যেখানে উচ্চ অশিক্ষা এবং বেকারত্বের হার রয়েছে। বাংলাদেশে ধর্ষণের ঘটনা আশঙ্কাজনক হারে বাড়ছে। নিউজ এজ, সংবাদপত্রের ২২ শে মে রিপোর্ট অনুযায়ী: 2014 থেকে 2018 সালের মধ্যে পাঁচ বছরে গড়ে প্রতিদিন ১০.৫7 টি ধর্ষণের মামলা দায়ের করা হয়েছে কারণ ২০১৮ সালে ধর্ষণের মামলা দায়েরের সংখ্যা ছিল ৩,949। 2019 সালে মোট ১৪১৩ জন নারী ধর্ষণের শিকার হয়েছেন, তাদের মধ্যে জন ধর্ষণের পর নিহত হয়েছেন এবং অন্য ১০ জন ভুক্তভোগী আত্মহত্যা করেছেন। অধিকার কর্মীরা বলেছেন যে ধর্ষণের ঘটনার প্রকৃত সংখ্যা দায়ের করা মামলার তুলনায় অনেক বেশি, কারণ যৌন সহিংসতা এবং ধর্ষণের বিপুল সংখ্যক ঘটনা কম রিপোর্ট করা হয়েছে।

সুতরাং, এই প্রবন্ধে, আমি ধর্ষণ কি তা নিয়ে আলোচনা করব, এবং আপনাকে আলোকিত করব, কিভাবে একজন ধর্ষিতা বাংলাদেশী আইন অনুযায়ী আইনি প্রতিকার পেতে পারে।


যদি কোন ব্যক্তি নিম্নোক্ত ভিত্তির উপর ভিত্তি করে ষোল বছরের বেশি বয়সী কোন মহিলার সাথে যৌন মিলন করে, তাহলে তাকে ধর্ষণ হিসেবে গণ্য করা হবে:


1. - তার ইচ্ছার বিরুদ্ধে


2. তার সম্মতির বিরুদ্ধে


3. যখন এই ধরনের সম্মতি মৃত্যুর হুমকি বা হামলার হুমকি দ্বারা প্রাপ্ত হয়।


4. যখন এই ধরনের সম্মতি পাওয়া যায় নারীকে বিভ্রান্ত করে যখন সে পুরুষের সাথে বৈবাহিক সম্পর্কে থাকে।


-আর যদি কোন ব্যক্তি ষোলো বছরের কম বয়সী কোন মেয়ের সাথে যৌনসম্পর্ক করে তা তার সম্মতিতে হোক বা না হোক তাকে ধর্ষণ হিসেবে গণ্য করা হবে।


কেউ ধর্ষিত হলে কি করা উচিত


1. আপনার বিশ্বাসযোগ্য এবং নির্ভরযোগ্য ব্যক্তির কাছে এবং ঘটনাটির খুব অল্প সময়ের মধ্যে অন্য কোন ব্যক্তির কাছে বিষয়টি প্রকাশ করুন, যদি বিশ্বাস করার যুক্তিসঙ্গত কারণ থাকে যে সেই ব্যক্তি একজন সম্ভাব্য সাক্ষী হতে পারে এবং মামলা প্রভাবিত করতে পারে ।


প্রমাণ সংরক্ষণ করুন এবং প্রমাণ করুন


গোসল করবেন না


ধর্ষণের পরে গোসল করবেন না কারণ এটি শরীর থেকে প্রমাণগুলি ধুয়ে দেয়। সুতরাং, ভুক্তভোগীর উচিত স্নান করা উচিত নয় এমনকি মেডিকেল চেকআপ শেষ করার আগে তার শরীরের কোন অংশ ধোয়া উচিত নয়। ধর্ষণের প্রমাণ বা প্রমাণ ভুক্তভোগীর শরীরে 72 ঘন্টা বা 3 দিন পর্যন্ত থাকে যদি সে স্নান না করে।



 

পোশাক পরিধান করবেন না


     ভিকটিমকে ধর্ষণের সময় তার পরিধান করা টিউনিক/পোশাক/পোশাক পরিষ্কার করা উচিত নয়। পলিটেকনিক ব্যাগে প্রমাণ নষ্ট হয়ে যায়।


স্বাস্থ্য পরিক্ষা


যদি কোন ধর্ষণের অপরাধ সংঘটিত হয় তবে ভিকটিমকে দেরি না করে নিকটবর্তী কোন সরকারি বা বেসরকারি ইনফার্মারিতে চিকিৎসা নিতে যেতে হবে। ডাক্তারের কাছে যাওয়ার আগে ভুক্তভোগীকে গোসল করা উচিত নয়। বিভাগীয় মেডিকেল কলেজ হাসপাতালে অবস্থিত ওয়ান-স্টপ ক্রাইসিস সেন্টার ছাড়াও এক জায়গা থেকে সমস্ত প্রয়োজনীয় পরিষেবা সরবরাহ করে।


ভুক্তভোগী ডাক্তারের কাছে গেলে অতিরিক্ত এক সেট পোশাক আনার সুপারিশ করা হয় কারণ পুলিশ একটি প্রমাণ হিসাবে বা ফরেনসিকের জন্য টিউনিকটি ধরে রাখার সম্ভাবনা বেশি।


ভিকটিমের সম্মতিতে: ধর্ষণের অপরাধ সংঘটিত হওয়ার 72ঘন্টার মধ্যে যত তাড়াতাড়ি সম্ভব মেডিকেল চেকআপের জন্য উপস্থিত হওয়া প্রয়োজন। হাসপাতালের কর্মকর্তারা বিস্তারিত বলবেন কিভাবে তারা মেডিকেল চেকআপ শুরু করবেন তার আগে।


চিকিৎসক ভুক্তভোগীর মানসিক অবস্থার সাথে চেকআপের সময় পাওয়া প্রতিটি চিহ্ন, স্বাক্ষর বা প্রমাণ লিখে রাখবেন এবং যথাযথ পুলিশ কর্মকর্তার কাছে জমা দেবেন।


থানায় অভিযোগ দাখিল


এর মাধ্যমে থানায় অভিযোগ পূরণ করা যাবে:


- যে নারী ধর্ষণের শিকার বা তার পক্ষে অন্য কোন ব্যক্তি থানায় হাজির হয়ে।


- রেজিস্টার পোস্টের মাধ্যমে অভিযোগ দাখিল করা যেতে পারে (পুলিশ অভিযোগটি লিখে ভিকটিমের আগে পড়বে এবং তারপর ভিকটিম তা শোনার পর স্বাক্ষর করবে)।


অভিযোগকারীর কর্তব্যরত কর্মকর্তা কর্তৃক স্বাক্ষরিত তার অভিযোগের একটি অনুলিপি সংরক্ষণ করা উচিত।


যদি অভিযোগটি পূরণ করার পরে যদি পুলিশ তা গ্রহণ করতে অস্বীকার করে বা কোন ব্যবস্থা না নেয় তবে ভুক্তভোগী নিজে বা তার পক্ষ থেকে কেউ নারী-ও-শিসু নির্জাতন দমন ট্রাইব্যুনালে অভিযোগ দায়ের করতে পারে।


ভিকটিম সাপোর্ট সেন্টারের সাহায্য


নারী ও শিশুদের প্রতি সহিংসতা বন্ধ করতে বাংলাদেশ পুলিশ সারা দেশে বিভিন্ন স্থানে ভিকটিম সাপোর্ট সেন্টার স্থাপন করে। 10 টি এনজিওর সাহায্যে পুলিশ এই কেন্দ্রে 24/7 পরিষেবা প্রদান করে।


ভিকটিম সাপোর্ট সেন্টারে কে আসতে পারে?


- ধর্ষণ, অপহরণ এবং মানব পাচারের শিকার নারী ও শিশুরা


- নিখোঁজ শিশু


- যে কোনও মহিলা এবং শিশু যারা বাড়ি থেকে উড়ে গেছে


- যৌন নিপীড়নের শিকার


ভিকটিম সাপোর্ট সেন্টার নিম্নলিখিত পরিষেবা প্রদান করে:


- ভুক্তভোগীদের প্রয়োজনীয় তথ্য প্রদান করুন


- ভুক্তভোগীদের কথা মনোযোগ দিয়ে শুনুন এবং তাদের সমস্যাগুলি খুঁজে বের করুন


- ভুক্তভোগীর পক্ষ থেকে অভিযোগ দাখিল করুন


- তাদের আইনি পদ্ধতি সম্পর্কে অবহিত করুন



 

- জরুরী চিকিৎসা সহায়তা প্রদান


- তদন্ত প্রক্রিয়ায় তাদের সাহায্য করুন


- ক্ষতিগ্রস্তদের সর্বোচ্চ ৫ দিন আশ্রয় দিতে পারে


আইনগত সহায়তা

ধর্ষিতাকে একজন আইনজীবীর সাথে পরামর্শ করে আইনি পরামর্শ নিতে হবে


মন্তব্য


একজন ধর্ষিতাকে অপরাধের সমস্ত বিবরণ লিখতে হবে যা তাকে সাক্ষীর সময় সাহায্য করবে


যেখানে বিচার অনুষ্ঠিত হয়েছে


সকল ধর্ষণ মামলার বিচার জেলা জজ আদালতে অবস্থিত নারি-ও-শিসু নির্ঝাটন দমন ট্রাইব্যুনালে হয়।


জামিন


- ধর্ষণ মামলা জামিন অযোগ্য অপরাধ


- ধর্ষণের অপরাধ আপোষযোগ্য নয়, তাই আদালতের বাইরে কোন নিষ্পত্তি সম্ভব নয়


তদন্ত


যদি ধর্ষণের অভিযুক্ত ব্যক্তি অপরাধ করার সময় গ্রেফতার হয়, তাহলে পুলিশকে 15 দিনের মধ্যে তদন্ত শেষ করতে হবে।


অন্যথায় আদালতের আদেশ অনুযায়ী, থানার অফিসারের দায়িত্ব পালন করতে হবে


- 60 দিনের মধ্যে তদন্ত শেষ করুন


- যুক্তিসঙ্গত অজুহাত দিয়ে এই সময় আরও 30 দিন বাড়ানো যেতে পারে


বিচার প্রক্রিয়া


নারি-ও-শিসু নির্জাতন দমন ট্রাইব্যুনাল 180 দিনের মধ্যে বিচার শেষ করবে

 কোন বিরতি ছাড়াই বিচার চলবে


যদি অপরাধী শিশু হয়, তাহলে শিশু আইন অনুযায়ী বিচার হবে


ক্যামেরা ট্রায়াল অনুষ্ঠিত হতে পারে


যদি বিচারের সময় ভিকটিমকে হুমকি দেওয়া হয়, তাহলে সম্মানিত আদালত তাদের সম্মতিতে নিরাপদ হেফাজতে পাঠাতে পারেন।


ধর্ষণের শাস্তি


যদি ধর্ষিতা ধর্ষিত হয়ে মারা যায়


সমস্ত অভিযুক্ত ব্যক্তিকে মৃত্যুদণ্ড বা কঠোর যাবজ্জীবন কারাদণ্ড এবং অতিরিক্ত 1 লাখ টাকা জরিমানা করা হবে।


যদি কেউ ধর্ষণের পর ভিকটিমকে হত্যা বা আহত করার চেষ্টা করে


দোষী সাব্যস্ত সমস্ত ব্যক্তি কঠোর যাবজ্জীবন কারাদণ্ড এবং অতিরিক্ত আর্থিক ক্ষতিপূরণের জন্য দায়ী।


পুলিশ হেফাজতে যদি কেউ ধর্ষণ করে


সমস্ত দোষী সাব্যস্ত হবে সর্বোচ্চ 10 বছর এবং সর্বনিম্ন 5 বছর বা কঠোর যাবজ্জীবন কারাদণ্ড এবং সর্বনিম্ন 10 হাজার টাকা অতিরিক্ত আর্থিক ক্ষতিপূরণ।


ধর্ষণের ফলে সন্তানের জন্য বা ধর্ষণের ফলে জন্মগ্রহণকারী কোনো শিশুর জন্য বিধান

- সেই শিশুকে মা বা মায়ের আত্মীয়ের হেফাজতে রাখা হবে


- সেই শিশুটি তার/তার মায়ের এবং পিতার পরিচয় উভয় হিসাবে পরিচিত হওয়ার অধিকারী



 

- 21 বছর বয়স পর্যন্ত সেই সন্তানের রক্ষণাবেক্ষণের খরচ রাষ্ট্র দেবে


- দোষী সাব্যস্ত ব্যক্তির কাছ থেকে রাষ্ট্র এই অর্থ দাবি করতে পারে


..

c.p

Friday, 15 October 2021

What is a person's company? Advantages / disadvantages, rules of registration, detailed discussion

What is a person's company? Advantages / disadvantages, rules of registration, detailed discussion

 What is a person's company? Advantages / disadvantages, rules of registration, detailed discussion



Everyone knows that a private limited company requires a minimum of 2 members and a public limited company requires a minimum of 6 members, but the Companies Amendment Act 2020 provides for a new type of company, ie one person can open a company alone. Such a company is called One-Person Company or OPC.

So in today's In the article we will try to find out what is this OPC or one-part company? How can such a company be formed? How is its board formed? Etc. About the details?

 

Although the introduction of one person company in different countries of the world has been around for a long time, it is a brand new addition for Bangladesh. The 2nd Amendment to the Companies Act, 1994 adds the tenth- (a) clause to the one-person company or one-person company from sub-section (a) to (l) of section 392.

 

OPC / OPC (ONE PERSON COMPANY)

 

A person with natural rights can only form an OPC. Under the Companies Act, only one person will own 100% of the shares in the company. However, the company memorandum must name one of its heirs or nominees. In this case, there will be an opportunity to change the nominee by informing the registrar of RJSC.

 

He will become the owner of the company after the death of the shareholder. If the nominee dies before the death of the shareholder, another successor or nominee can be determined.

 

Only one person who owns the entire shares will be a member of the board of directors of this company. Managers, company secretaries and other employees can be appointed to manage one person company. One person will call the company director at least one board meeting every 6 months.

 

To form an OPC, the minimum paid-up share capital will be Tk 25 lakh, and the maximum paid-up capital will be Tk 5 crore. And the amount of annual turnover in the previous financial year should be between a minimum of BDT 1 crore and a maximum of Tk 50 crore.

 

If the paid up share capital of One Person Company is more than Tk 5 crore or the annual turnover is more than Tk 50 crore, then the One Person Company can be converted into a private limited company or a public limited company subject to fulfillment of the required conditions.

 

What are the documents required to apply for One person Company?

 

1. National Identity Card

 

2. Mobile number

 

3. Picture of the applicant

 

4. Email address

 

5. Copy of tin certificate of the applicant etc.

 

You do not need to have a trade license in advance to start OPC. After opening a company, you have to apply for a trade license in the name of that company.

 

All shares of an individual company may be transferred to a natural entity only and the provisions of section 37, with necessary adaptations, shall apply to the transfer of shares.

 

 

 

 

 

Advantages of one person company:

One person company has all the benefits. What are the advantages-

 

Biggest The biggest advantage is that you can keep all the money or profit to yourself.

· Another advantage is that you are the sole decision maker of your company. You can make any decision on any issue yourself.

 

· And it’ll speed up the process, since you are a board member, you don't have to wait for someone else's approval. On the other hand, in order to take such a decision in a private or public limited company, the consensus of the board members needs a majority or 2/3 majority.

 

The privacy of the business is very well protected.

 

In the case of a sole proprietorship business, the liability of the owner is unlimited, but in the case of a one-person company or OPC, the liability of the shareholder is limited.

 

Winding-up can be decided quickly.

 

 

 

Disadvantages of one person company

 

A person can only open one OPC.

 

There may be a possibility of combining personal assets or liabilities with business assets due to being a single person.

 

· Besides, the rules of this amended law have not come yet, there is a need for clarity on many issues, how the tax will be on the shareholders of one person company. Whether his personal income will be taxed, or corporate tax will be levied on the company's income, or double taxation, etc., will hopefully be known when the rules are published.

All information about income tax 2021-2022

All information about income tax 2021-2022

 All information about income tax 2021-2022


The people of a country have to pay for running a country or state just as the head of a household or the earning members have to pay for running a country or state. Income tax is the mandatory amount paid to the government to meet the expenditure of the state in the interest of all the people of the state. The most important source of income for the government is income tax. In the general sense, those on whom taxes are levied are called taxpayers.

In today's article we will discuss about who is subject to income tax, what kind of income is to be taxed, what amount of income a person has to pay income tax, income tax payment period and income tax rate etc.

 

Income tax sectors / which are covered by income tax

 

According to the Income Tax Ordinance, 1984, income from 6 types of sectors is subject to income tax.

 

1. Salaries

 

2. Interest on security collateral

 

3. Income from home property

 

4. Agricultural income

 

5. Business or profession income

 

. Capital gains

 

. Income from other sources

 

However, part of the firm's income and the income of the husband, wife or minor child will also be included in the return submission.

 

Income tax limit

 

In general, if the annual income of a person is more than 250,000 Tk, then he will have to file an income tax return.

 

In case of women or persons above 65 years of age, if the annual income exceeds Tk. In some cases, regardless of the amount of income, the taxpayer has to file an income tax return.

 

Due to the coronavirus epidemic and declining human income, the tax-free income limit for individual taxpayers has been slightly increased in the 2020-21 budget.

 

 

 

 

The tax-free income limit for male taxpayers has been increased from Tk 250,000 to Tk 300,000. The tax-free income limit for women and taxpayers over the age of 65 has been increased from Tk 300,000 to Tk 350,000. The number of women, disabled and gazetted freedom fighters is increasing proportionately. The government has not increased this income limit for a long time to increase the number of direct taxpayers.

 

In addition, it is proposed to reduce the minimum tax rate from 10 percent to 5 percent and the maximum tax rate from 30 percent to 25 percent. That is, 5 per cent of the total income up to Tk 1 lakh after Tk 3 lakh, 10 per cent up to the next Tk 3 lakh, 15 per cent up to Tk 4 lakh and up to 20 per cent up to Tk 5 lakh has been proposed. If the income is more than this, 25 percent income tax has been proposed on the total income in this year's budget. At present, if the income is more than Tk 48 lakh, there is a provision to pay income tax at the maximum rate of 30 percent.

 

According to the Income Tax Ordinance 1984, if the tax-free limit is exceeded, the tax identification number as a taxpayer or a 12-digit e-TIN number has to be collected by registering online from any circle office under the National Board of Revenue.

 

The persons who are required to file an income tax return are-

Regardless of the amount of income, the individual taxpayer must file an income tax return for the relevant income year.

 

1. A shareholder director or shareholder employee of a company.

 

2. No firm partner.

 

3. If the income of an employee of a government organization at any time of the year is 18 thousand BDT. or more.

 

4. If you have become a salaried employee in an executive or management position in any business or profession, whatever the name may be.

 

Apart from this, in some cases, income tax returns have to be shown as a condition. For example, from national elections to local level elections, participants in tenders, members of any established club in the society, etc.

 

The cases in which it is mandatory to file income tax returns with the National Board of Revenue are-

 

* Owner of a motor vehicle (motor vehicle also means jeep or microbus).

 

* Member of any club registered under the Value Added Tax Act.

 

* A person who conducts a business or profession by obtaining a trade license from a city corporation, municipality or union council.

 

* A person registered with a recognized professional body as a physician, dentist, lawyer, chartered accountant, cost and management accountant, engineer, architect or surveyor or similar professional.

 

* Income tax professionals registered with the National Board of Revenue.

 

* Member of any Chamber of Commerce or Industry or Business Association.

 

* To be a candidate for any post or Member of Parliament of any Municipality or City Corporation.

 

* Participant in any tender of any government, semi-government, autonomous body or any local government.

 

* To be on the board of directors of a company or a group of companies.

 

Deadline for return submission

 

Our income year is from July to June. From then onwards, i.e. from the 1st of July, the filing of income tax returns started.

 

Continued until tax day. Tax Day is celebrated on November 30 in Bangladesh. That means any taxpayer can submit his income tax return till November 30.

 

You can submit your income tax return online at any circle office under the Board of Revenue, or at the income tax fair or at home.

 

Income tax calculation

 

Calculating income tax is not as easy as water. Income tax assessment requires a little calculation and calculation.

 

In general, the tax rate structure is in the case of individual taxpayers

 

 

 

Total income

 

Tax rate

 

(A) On total income up to the first Tk. 250,000 / -

 

Zero

 

(B) Next Tk. 4,00,000 / -

Up to total income

 

10%

 

(C) Up to Tk.5,00,000 / - on total income

 

15%

 

(D) Up to Tk. 600,000 / - on total income

 

20%

 

(E) Up to the next 30,000,000 / - on the total income

 

25%

 

(F) On the remaining total income

 

30%

 

Then you need to figure out which income tax to pay, how much money or what percentage to pay.

 

Income tax varies from case to case. The unit of the employee is different from that of the businessman, but also that of the company and the artificial legal person.

 

 

 

The basic salary, special salary, bonus, expensive allowance of the working taxpayers are all taxable income. For example, if the basic salary of an employee is 30 thousand Tk  per month, then at the end of the year the basic salary of those 12 months is added and the taxable income is 3 lakh 60 thousand Tk. If the two festivals are equal to the basic salary, an additional Tk 60,000 will be added. Even if there is expensive allowance, it has to be added in the tax return.

 

Employees will get tax exemption on house rent. The employee is tax free, whichever is less than 50 per cent of the basic salary or Tk 25,000 per month. Suppose the basic salary of an employee for the whole year is 3 lakh 60 thousand Tk. The employee will be able to get tax exemption up to 1 lakh 60 thousand Tk. In the same way, the medical allowance of that employee will get a discount of 10 percent of the basic salary or whichever is less than 1 lakh 20 thousand Tk. In that case, the employee will get tax exemption up to Tk 36,000.

 

If the employer pays the travel expenses along with the salary. There is no need to pay tax up to 30 thousand BDT. a year. However, if an employee gets a car from the office, then 5 percent of the basic salary or up to Tk. 60,000 per year will be tax free.

 

If you suffer from life-threatening diseases such as heart, kidney, eye, liver and cancer, the amount of money your office pays for surgery is completely tax-free. However, the shareholder director of a company will not get this facility.

 

Many employees receive money at risk from their office's Workers Participation Fund. Even if you get Tk. 50,000 from such fund, it is not taxable.

 

Many companies pay their employees cash in return for leave. Cash payment for such leave is also tax free. However, it should be less than 60 thousand BDT. a year. Up to two and a half crore Tk. tax-free on gratuity after retirement.

 

The full income will not be taxed on rent. If you rent a house, you will get a discount of up to 25 percent of the annual income by showing the cost of repair and maintenance. In case of commercial rent, the rate is 30 percent. If the flat is not rented in any month, it should be excluded. Apart from this, municipal tax, land revenue, housing installment money will be excluded.

 

So friends understand that in order to find out this taxable income, it is necessary to do a lot of calculations.

 

There are various Income Tax Law Year, Accounting Firms, Chartered Accountants, Consultancy Firms to handle all these issues of Income Tax.

Rules and registration fee for forming a private limited company bangladesh 2021-2022

Rules and registration fee for forming a private limited company bangladesh 2021-2022

 




Rules and registration fee for forming a private limited company 2021-2022

 A new investor has to start a business by following certain rules. First the new company has to be registered with the Registrar of Joint Stock Companies and Firms. The address of the registration office is TCB Bhaban (7th floor), 1, Kawran Bazar, Dhaka. It deals with the registration of companies, associations and partnership organizations in accordance with the Companies Act and other rules. There are separate rules for private limited companies and public limited companies



Basic Information of Private Limited Company 7


A private limited company has to have a minimum of two shareholders. And the maximum shareholder can be 50 people. In order to take more shareholders, a private limited company has to be converted into a public limited company. In the context of Bangladesh, a company is called a limited company based on the number of members and infrastructure of the company. A limited liability company in which the number of members is kept to a minimum of 2 or a maximum of 50 and the company is registered on the basis of limited liability under the law given to it, is called a privately owned limited company or private limited company. There are certain restrictions on the transfer and sale of shares of a private limited company. If any shareholder of a private limited company wants to sell his shares, he has to sell it among the existing shareholders. However, subject to their consent, the shares may be sold or transferred to an outside person or organization. The company cannot sell to the public any type of debt, including shares and debentures and bonds.


** Formation of Private Limited Company Process:


It has already been said that a minimum of 2 people and not more than 50 people can form a private limited company.

Necessary documents

(1) Company name (name clearance must be obtained)

(2) Union rules and association memorandum.

(3) Statement of shareholders (National identity card if the shareholder is a Bangladeshi)

(4) Director's Statement (with Tax Identification Number)

(5) Registered address

(6) Signed IX form

(6) Copy of passport of foreign shareholder and director.


Step-1: Name clearance:

To establish a company in Bangladesh, your first step is to get a name clearance for the proposed company name. You can apply for name clearance by visiting http://www.roc.gov.bd and creating an account in your own name. After applying for name clearance, you will get a bank payment slip and you have to deposit BDT.600 and 15% VAT i.e. BDT.90 in the designated bank. After making the payment, you will get a clearance certificate in the name when you log in to your account on the website again.

You can follow RJSC's guideline for name clearance. Click here to see the guide line.


The approved name will be reserved for 6 months from the date of clearance. You can extend the validity of the name by submitting a time extension request before it expires.


Step 2: Company registration

To register a company, one has to submit the required information on the RJSC website. You will also need to upload Form IX and the company's share-holding page (with signatures). After you complete all the process, you will get a bank payment slip to pay the registration fee along with stamp duty.

After making the payment to the bank, it is assumed that your work is done at a glance. RJSC officials will examine the documents and information you provide. If they are satisfied, the document will be digitally signed and the following documents will be sent to your e-mail.

1) Certificate of In-Corporation;

2) MOA and AOA; And

3) Form XII


Receiving these documents means that the company is registered. After registration of the company some more process has to be completed. The matter of tax has to be properly complied with as per the instructions of NBR. A trade license is required, in all cases a trade license is required. You can also register the company name or logo trademark to ensure security. However, it is important to register the name of the product or service provided by the company, the logo trademark, otherwise it may be counterfeit.


** Registration Fees:



Private companies (under the Companies Act, 1994)


Stamp fee:


1. For Memorandum of Association: tk.


2. For Articles of Association:


Authorized Capital (Money) Fee (Money)

20,000 to 3,000

More than 20,000,000 to 600,000 to 8,000

More than 600,000 to 20,000



Registration fee:


1. For filing 6 documents (5 forms and 1 memorandum and article of association) - 6× 400 Tk. per document = 2400 taka.


2. For authorized share capital:


Authorized Capital (Money) Fee (Money)

Up to 20,000 zeros

Extra zero for every 10,000 or part thereof of more than 20,000 to 50,000

Extra zero for every 10,000 or part of it, from 50,000 to 10,000,000

Over 100,000 to 50,000,000 per 100,000 or additional 50 for every part thereof

An additional 60 for every 1,000,000 or part thereof over 50,000,000



3. Digital Certificate Supply Fee = Zero.