Ministry of Finance 
Internal Resources Division 
National Board of Revenue
(Income-tax) 

NOTIFICATION
 
  
S.R.O. 340-L/75, dated 30-9-1975 as amended by No. S.R.O. 48-L/77,  dated 7-2-1977 and No. S.R.O. 279-L/79, dated 08-10-1979.

 In pursuance of clause (b) of sub-section (2B) of section 14A of the Income-Tax Act, 1922 (Act XI of 1922), the National Board of Revenue is pleased to specify  the following classes of industries to be the industries for the purposes mentioned in sub-section (2A) of the aforesaid section, namely:-

 1.    Chemicals, drugs and pharmaceuticals (basic manufacture).
2.     Insecticides and pesticides (basic manufacture).
3.     Petro-chemicals.
4.     Wires and cables.
5.     Agricultural Machinery
6.    Boilers and compressors.
7.    Tractors.
8.     Machine tools and manufacture of other capital equipment.
9.    Manufacture of trucks, car scooters, auto-rickshaws and bicycles.
10.   Ship-building and repair.
11.   Diesel engines and I. C. engines.
12.   Textile machinery including manufacture of looms and spindles.
13.   Ceramic and sanitary ware.
14.    Livestock feed.
15.    Gas and electric appliances, gas and electric meters and water meters.
16.   Components of above.
17.   Surgical instrument.
18.   Sports goods.
19.   Cutlery.
20.   Carpets.
21.   Other industries which export at least 30 per cent of their production.
22.   Poultry and dairy farming
23.   Any other industry using wholly or mainly raw materials produced in Bangladesh:

 Provided that the National Board of Revenue may, in any case, waive, by a general or Special order, the application of the condition relating to use of raw materials produced in Bangladesh.  

24.    Any industry involving a manufacturing process.
25.    Any other industry as may be decided by the National Board of Revenue in  consultation with the Ministry of  Industries.

                                                                                                                 K. A. DEWAN

                                                                                                                Member(Taxes)