ScheduleThroughout the Act, for “Central Government or

Schedule, item 4a

“(4a) “Bangladesh Law” means all laws which were in force in the territories now comprised in Bangladesh on the 25 th day of March, 1971, which have been continued in force and includes any law made by the President or Acting President or the legislature of Bangladesh;”; (ii) in clause (5A), omit “the Government of a Province and”; and (iii) after clause (6BB), insert the following new clause, namely:- “(6BBB) “Government” means, except where the context otherwise requires, the Government of the People’s Republic of Bangladesh”; and (iv) in clause (9), omit “Government of a Province”. Section 4.- (a) In sub-section (3),- (a) in clause (x),- (i) omit sub-clause (a); and (ii) in sub-clause (e), for “Pakistan” substitute “Bangladesh”; (b) in clause (XIIIaa), for “Pakistan” substitute “Bangladesh”; and (c) in clause (XIV), for “Pakistan” occurring first time substitute “Bangladesh”. Section 8.- Omit the third proviso. Section 10.- (i) in sub-section (2), in clause (Via), in sub-clause (a), for “a Central or a Provincial Act”, substitute “Bangladesh Law”; (ii) in sub-section (3A), omit “any”; and (iii) in sub-section (3B), omit “any”. Section 15D. – For “Pakistan” substitute “Bangladesh”. Section 45A. – Omit “or an Appeal to the Supreme Court under section (66A)”. Section 46.- (i) In sub-section (3), for “the Province” substitute “Bangladesh”; (ii) In sub-section (9)- (a) Omit “in any of the Provinces of Pakistan”; and (b) for “Pakistan” occurring twice substitute “Bangladesh”; (iii) in sub-section (10), for “Pakistan” substitute “Bangladesh”. Section 49C.- For “the new Pakistan rate” occurring twice substitute “net Bangladesh rate”. Section 49D.- (i) For “Pakistan rate of tax” occurring twice substitute “Bangladesh rate of tax;” and (ii) for “Pakistan income-tax” occurring twice substitute “Bangladesh income-tax”. Section 54.- In subsection (3),- (a) in clause (b), for “Pakistan” substitute “Bangladesh”; (b) in clause (a), for “Pakistan” substitute “Bangladesh”; (c) in clause (f), for “Pakistan” substitute “Bangladesh”; (d) in clause (i), for “Pakistan tax” substitute “Bangladesh tax”; (e) for clause (j) substitute the following, namely:- “(j) of such facts, to an officer of the Government, as may be necessary for the purpose of enabling the Government to levy or realise any tax imposed by it on agricultural income; or”’ (f) omit clause (1); (g) in clause (n), for “State Bank of Pakistan” substitute “Bangladesh Bank”. Section 66A. – Omit sub-sections (2), (3) and (4). Section 67B.- For “an Act of Parliament” substitute “Bangladesh Law”. Section 58C.- In clause (a), for “Pakistan” occurring first and fourth time substitute “Bangladesh”. In the Second Schedule, in rule 7, omit item (v), In the Fourth Schedule,- (i) for “Pakistan taxes” whenever occurs substitute “Bangladesh taxes”; and (ii) for “Pakistan payer” whenever occurs substitute “Bangladesh payer”. The Excess Throughout the Act, for “Central Government” Profits Tax Act, substitute “Government”. 1940 (XV of 1940) Section 1.- In sub-section (2), for “Pakistan” substitute “Bangladesh”. Section 2.- (i) In clause 8, omit “or if a law of an Acceding State or non-Acceding State”; (ii) after clause (14), insert the following new clause, namely:-

1. THE BANGLADESH TAXATION LAWS
2. (ADAPTATION) ORDER, 1972
3. PRESIDENT’S ORDER NO. 62 OF 1972
4. [8 th June, 1972]
5. WHEREAS the Laws Continuance Enforcement Order
6. provides that all laws which were in force on the 25 th day of
7. March, 1971 in the territories now comprised in the People’s
8. Republic of Bangladesh shall continue to be in force in
9. Bangladesh subject to such consequential changes as may be
10. necessary;
11. NOW , THEREFORE , in pursuance of Proclamation of
12. Independence of Bangladesh, read with the Provisional
13. Constitution of Bangladesh Order, 1972, and in exercise of all
14. powers enabling him in that behalf, the President is pleased to
15. make and promulgate the following Order:-
16. 1. (1) This Order may be called the Bangladesh Taxation
17. Laws (Adaptation) Order, 1972.
18. (2) It shall come into force at once and shall be deemed to
19. have taken effect on the 26 th day of March, 1971.
20. 2. The taxation laws specified in the Schedule shall, until
21. repealed or amended by competent authority, have effect and
22. be deemed to have at all material times had effect subject to the
23. modifications directed by the Schedule.
24. MODIFICATIONS
25. Throughout the Act, except otherwise provided in this Short title of the
26. Statute
27. Order and where the reference occurs in any citation a
28. Income-tax Act,
29. description of any law or except where the context otherwise
30. 1922 (XI of
31. requires, for “Pakistan” or “territories of Pakistan” substitute 1922)
32. “taxable territories”.
33. Throughout the Act, for “Central Act” or “Central or
34. Provincial Act” substitute “Bangladesh Law”.

Schedule, item 14A

“(14A) “Government” means, except where the context otherwise requires, the Government of the People’s Republic of Bangladesh;”. Section 5.- (i) In the first and second provisos, for “Pakistan” substitute “Bangladesh”, and (ii) omit the third proviso. Section 11.- (i) Omit”, in any Acceding State or non-Acceding State,”; (ii) Omit “or of that State”; and (iii) omit “or in that State”. Throughout the Act, for “Central Government” substitute The Business Profits Tax Act, “Government”. 1947 (XXI of 1947) Section 1.- In sub-section (2), for “Pakistan” substitute “Bangladesh”. (i) After clause II, the following new clause shall be inserted, namely:- “(IIA) “Government” means, except where the context otherwise requires, the Government of the People’s Republic of Bangladesh;” ; and (ii) for clause (17A) substitute the following, namely:-

1. THE BANGLADESH TAXATION LAWS
2. (ADAPTATION) ORDER, 1972
3. PRESIDENT’S ORDER NO. 62 OF 1972
4. [8 th June, 1972]
5. WHEREAS the Laws Continuance Enforcement Order
6. provides that all laws which were in force on the 25 th day of
7. March, 1971 in the territories now comprised in the People’s
8. Republic of Bangladesh shall continue to be in force in
9. Bangladesh subject to such consequential changes as may be
10. necessary;
11. NOW , THEREFORE , in pursuance of Proclamation of
12. Independence of Bangladesh, read with the Provisional
13. Constitution of Bangladesh Order, 1972, and in exercise of all
14. powers enabling him in that behalf, the President is pleased to
15. make and promulgate the following Order:-
16. 1. (1) This Order may be called the Bangladesh Taxation
17. Laws (Adaptation) Order, 1972.
18. (2) It shall come into force at once and shall be deemed to
19. have taken effect on the 26 th day of March, 1971.
20. 2. The taxation laws specified in the Schedule shall, until
21. repealed or amended by competent authority, have effect and
22. be deemed to have at all material times had effect subject to the
23. modifications directed by the Schedule.
24. MODIFICATIONS
25. Throughout the Act, except otherwise provided in this Short title of the
26. Statute
27. Order and where the reference occurs in any citation a
28. Income-tax Act,
29. description of any law or except where the context otherwise
30. 1922 (XI of
31. requires, for “Pakistan” or “territories of Pakistan” substitute 1922)
32. “taxable territories”.
33. Throughout the Act, for “Central Act” or “Central or
34. Provincial Act” substitute “Bangladesh Law”.

Schedule, item 17A

“(17A) “taxable territories”, has the meaning assigned to that expression by clause (14AA) of section 2 of the Income-tax Act, 1922;”. Section 5.- (i) In the first and second provisos, for “Pakistan” substitute “Bangladesh”; and (ii) for the Explanation, substitute the following, namely:- “Explanation.- As respects any period before the 26 th day of March, 1971, the reference to “Bangladesh” in the first and the second provisos to this section shall be construed as a reference to the territories then comprised in Pakistan.”. Throughout the Act, except otherwise provided in this The Estate Duty Act, 1950 (X of Order, for “Pakistan” substitute “taxable territories”. 1950) Throughout the Act, for “Central Government” substitute “Government”. Section 1.- In sub-section (1), for “Pakistan” substitute “Bangladesh”. Section 2.- After clause (9), insert the following new clause, namely:-

1. THE BANGLADESH TAXATION LAWS
2. (ADAPTATION) ORDER, 1972
3. PRESIDENT’S ORDER NO. 62 OF 1972
4. [8 th June, 1972]
5. WHEREAS the Laws Continuance Enforcement Order
6. provides that all laws which were in force on the 25 th day of
7. March, 1971 in the territories now comprised in the People’s
8. Republic of Bangladesh shall continue to be in force in
9. Bangladesh subject to such consequential changes as may be
10. necessary;
11. NOW , THEREFORE , in pursuance of Proclamation of
12. Independence of Bangladesh, read with the Provisional
13. Constitution of Bangladesh Order, 1972, and in exercise of all
14. powers enabling him in that behalf, the President is pleased to
15. make and promulgate the following Order:-
16. 1. (1) This Order may be called the Bangladesh Taxation
17. Laws (Adaptation) Order, 1972.
18. (2) It shall come into force at once and shall be deemed to
19. have taken effect on the 26 th day of March, 1971.
20. 2. The taxation laws specified in the Schedule shall, until
21. repealed or amended by competent authority, have effect and
22. be deemed to have at all material times had effect subject to the
23. modifications directed by the Schedule.
24. MODIFICATIONS
25. Throughout the Act, except otherwise provided in this Short title of the
26. Statute
27. Order and where the reference occurs in any citation a
28. Income-tax Act,
29. description of any law or except where the context otherwise
30. 1922 (XI of
31. requires, for “Pakistan” or “territories of Pakistan” substitute 1922)
32. “taxable territories”.
33. Throughout the Act, for “Central Act” or “Central or
34. Provincial Act” substitute “Bangladesh Law”.

Schedule, item 9A

“(9A) “Government” means, except where the context otherwise requires, the Government of the People’s Republic of Bangladesh;”. Section 58BB.- Omit “or the Supreme Court”. Section 58E.- Omit “or the Supreme Court”. Section 59B.- Omit sub-sections (2), (3) and (4). The Sales Tax Act, 1951 (III of 1951).— Throughout the Act, except otherwise provided in this Order and except where the reference occurs in any citation or description of any law, for “Pakistan” substitute “taxable territories”. Throughout the Act, for “Central Government” substitute “Government”. Section 1.- In sub-section (2), for “Pakistan” substitute “Bangladesh”. Section 2.- After clause (6), insert the following new clause, namely:-

1. THE BANGLADESH TAXATION LAWS
2. (ADAPTATION) ORDER, 1972
3. PRESIDENT’S ORDER NO. 62 OF 1972
4. [8 th June, 1972]
5. WHEREAS the Laws Continuance Enforcement Order
6. provides that all laws which were in force on the 25 th day of
7. March, 1971 in the territories now comprised in the People’s
8. Republic of Bangladesh shall continue to be in force in
9. Bangladesh subject to such consequential changes as may be
10. necessary;
11. NOW , THEREFORE , in pursuance of Proclamation of
12. Independence of Bangladesh, read with the Provisional
13. Constitution of Bangladesh Order, 1972, and in exercise of all
14. powers enabling him in that behalf, the President is pleased to
15. make and promulgate the following Order:-
16. 1. (1) This Order may be called the Bangladesh Taxation
17. Laws (Adaptation) Order, 1972.
18. (2) It shall come into force at once and shall be deemed to
19. have taken effect on the 26 th day of March, 1971.
20. 2. The taxation laws specified in the Schedule shall, until
21. repealed or amended by competent authority, have effect and
22. be deemed to have at all material times had effect subject to the
23. modifications directed by the Schedule.
24. MODIFICATIONS
25. Throughout the Act, except otherwise provided in this Short title of the
26. Statute
27. Order and where the reference occurs in any citation a
28. Income-tax Act,
29. description of any law or except where the context otherwise
30. 1922 (XI of
31. requires, for “Pakistan” or “territories of Pakistan” substitute 1922)
32. “taxable territories”.
33. Throughout the Act, for “Central Act” or “Central or
34. Provincial Act” substitute “Bangladesh Law”.

Schedule, item 6A

“(6A) “Government” means, except where the context otherwise requires, the Government of the People’s Republic of Bangladesh;”. Section 12A.- Omit “or an appeal to the Supreme Court under section 18”. Section 17.- In sub-section (7), for the proviso substitute the following, namely:- “Provided that, if the amount of tax is reduced as a result of such reference, the amount overpaid shall be refunded with such interest as the Commissioner may allow”. The Gift Tax Act, 1963 (XIV of 1963).— Throughout the Act, except otherwise provided in this Order and except where the reference occurs in any citation or description of any law, for “Pakistan” substitute “taxable territories”. Throughout the Act, for “Central Government” substitute “Government”. Section 1.- In sub-section (2), for “Pakistan” substitute “Bangladesh”. Section 2.- (i) After clause (V), insert the following new clause, namely:- “(Va) “Bangladesh Law” has the meaning assigned to it in clause (4a) of section 2 of the Income tax Act, 1922;”; and (ii) after clause (xiii), insert the following new clause, namely:- “(xiiia) “Government” means, except where the context otherwise requires, the Government of the People’s Republic of Bangladesh;”. Section 28.- Omit the section. Section 32A.- In the second proviso, omit “or an appeal to the Supreme Court under section 28,”. Section 45.- For “Central or Provincial Act” substitute “Bangladesh Law”. The Wealth-tax Act, 1963 (XV of 1963).— Throughout the Act, except otherwise provided in this Order and except where the reference occurs in any citation or description of any Law, for “Pakistan” substitute “taxable territories”. Throughout the Act, for “Central Government” substitute “Government”. Section 1.- In sub-section (2), for “Pakistan” substitute “Bangladesh”. Section 2. – After clause (1), insert the following new clause, namely:- “(IA) “Government” means, except where the context otherwise requires, the Government of People’s Republic of Bangladesh;” Section 27.- For sub-section (7), substitute the following namely:-

1. THE BANGLADESH TAXATION LAWS
2. (ADAPTATION) ORDER, 1972
3. PRESIDENT’S ORDER NO. 62 OF 1972
4. [8 th June, 1972]
5. WHEREAS the Laws Continuance Enforcement Order
6. provides that all laws which were in force on the 25 th day of
7. March, 1971 in the territories now comprised in the People’s
8. Republic of Bangladesh shall continue to be in force in
9. Bangladesh subject to such consequential changes as may be
10. necessary;
11. NOW , THEREFORE , in pursuance of Proclamation of
12. Independence of Bangladesh, read with the Provisional
13. Constitution of Bangladesh Order, 1972, and in exercise of all
14. powers enabling him in that behalf, the President is pleased to
15. make and promulgate the following Order:-
16. 1. (1) This Order may be called the Bangladesh Taxation
17. Laws (Adaptation) Order, 1972.
18. (2) It shall come into force at once and shall be deemed to
19. have taken effect on the 26 th day of March, 1971.
20. 2. The taxation laws specified in the Schedule shall, until
21. repealed or amended by competent authority, have effect and
22. be deemed to have at all material times had effect subject to the
23. modifications directed by the Schedule.
24. MODIFICATIONS
25. Throughout the Act, except otherwise provided in this Short title of the
26. Statute
27. Order and where the reference occurs in any citation a
28. Income-tax Act,
29. description of any law or except where the context otherwise
30. 1922 (XI of
31. requires, for “Pakistan” or “territories of Pakistan” substitute 1922)
32. “taxable territories”.
33. Throughout the Act, for “Central Act” or “Central or
34. Provincial Act” substitute “Bangladesh Law”.

Schedule, item 7

“(7) Where the amount of any assessment is reduced as a result of any reference to the High Court, the amount, if any, overpaid as wealth-tax shall be refunded with such interest as the Commissioner may allow.”. Section 29.- Omit the section. Section 31B.- In the second proviso, omit “or an appeal to the Supreme Court under section 29,” Section 45.- In clause (c), for “Pakistan” substitute “Bangladesh”. In the Schedule, in rule 2, for “Pakistan” occurring first time substitute “Bangladesh”. The Transfer of Property (Pakistan), 1947 (IV of 1947).— In the Preamble, omit “as adapted by the Pakistan (Provisional Constitution) Order, 1947”. Section 1.- (i) In sub-section (1), omit “(Pakistan)” and (ii) in sub-section (2), for “Pakistan” substitute “Bangladesh”. Section 5.- For “Central Government, any Provincial Government” substitute “Government of the People’s Republic of Bangladesh”. ________

1. THE BANGLADESH TAXATION LAWS
2. (ADAPTATION) ORDER, 1972
3. PRESIDENT’S ORDER NO. 62 OF 1972
4. [8 th June, 1972]
5. WHEREAS the Laws Continuance Enforcement Order
6. provides that all laws which were in force on the 25 th day of
7. March, 1971 in the territories now comprised in the People’s
8. Republic of Bangladesh shall continue to be in force in
9. Bangladesh subject to such consequential changes as may be
10. necessary;
11. NOW , THEREFORE , in pursuance of Proclamation of
12. Independence of Bangladesh, read with the Provisional
13. Constitution of Bangladesh Order, 1972, and in exercise of all
14. powers enabling him in that behalf, the President is pleased to
15. make and promulgate the following Order:-
16. 1. (1) This Order may be called the Bangladesh Taxation
17. Laws (Adaptation) Order, 1972.
18. (2) It shall come into force at once and shall be deemed to
19. have taken effect on the 26 th day of March, 1971.
20. 2. The taxation laws specified in the Schedule shall, until
21. repealed or amended by competent authority, have effect and
22. be deemed to have at all material times had effect subject to the
23. modifications directed by the Schedule.
24. MODIFICATIONS
25. Throughout the Act, except otherwise provided in this Short title of the
26. Statute
27. Order and where the reference occurs in any citation a
28. Income-tax Act,
29. description of any law or except where the context otherwise
30. 1922 (XI of
31. requires, for “Pakistan” or “territories of Pakistan” substitute 1922)
32. “taxable territories”.
33. Throughout the Act, for “Central Act” or “Central or
34. Provincial Act” substitute “Bangladesh Law”.