Tax Deducted at Source (TDS) rate U/S 52AA of ITO 1984 in Bangladesh FY 2020-21

National Board of Revenue of Bangladesh Prescribe-

                                 TAX Deducted at Source for FY 2020-21 under Section 52AA:

		Rate of deduction of tax
Sl. No	Description of service and    payment	Where base amount does not exceed Tk. 25 lakh	Where base amount      exceeds Tk. 25 lakh
1	Advisory or consultancy service	10%	12%
2	Professional service , technical services fee, or technical assistance fee	10%	12%
3	(i) Catering service;
	(ii) Cleaning service
	(iii) Collection and recovery service;
	(iv) Private security service;
	(v) Manpower supply service;
	(vi) Creative media service;
	(vii) Public relations service;
	(viii) Event management service;
	(xi) Training, workshop, etc.
	organization and
	management service;
	(x) Courier Service
	(xi) Packing and Shifting Service
	(a) on commission or free	10.0%	12.0%
	(b) on gross bill amount	1.5%	2.0%
	(xii) any other service of
	similar nature-
	(a) on commission or fee	10%	12%
	(b) on gross bill amount	1.50%	2%
4	Media buying agency service
	(a) on commission or free	10%	12%
	(b) on gross bill amount	0.50%	0.65%
5	Indenting commission	6%	8%
6	Meeting fees, training fees or honorarium	10%	12%
7	Mobile network operator, technical support service provider or service delivery agents engaged in mobile banking operations	10%	12%
8	Credit rating service	10%	12%
9	Motor garage or workshop	6%	8%
10	Private container port or dockyard service	6%	8%
11	Shipping agency commission	6%	8%
12	Stevedoring/berth operation commission	10%	12%
13	Transport service, carrying service, vehicle rental service [ or ride sharing service]	3%	4%
13A	Wheeling charge for electricity Transmission	4%	5%
14	Any other service which is not mentioned in Chapter VII of this Ordinance and is not a service provided by any bank insurance or financial institutions	10%	12%