[Salary Tax Calculation_New]
TOMS CO., LTD. (Bangladesh Liaison Office)
Computation of Income and Tax Liability
Income year: 2023-2024 and Assessment year: 2024-2025
01 | 02 | 03
Particulars/ EID ► ▼ | 0 | 0 | 0
Name of Empoyees' | Mr. Tariqul Islam | Mr. Anwar Malek | Mr. Farhad Hossain
Designation
Gender | Male | Male | Male
TIN Number:
Income from Salary:
Gross Salary | 1,700,388 | 846,864 | 846,864
Festival Bonus | 208,154 | 96,926 | 96,926
Total Income of Salary | 1,908,542 | 943,790 | 943,790
Less: Exempted Income from Salary | (450,000) | (314,597) | (314,597)
Taxable Income | 1,458,542 | 629,193 | 629,193
Tax Calculation:
On 1st | Tk. | 350,000 | @ | Nil | - | - | -
On next | Tk. | 100,000 | @ | 5% | 5,000 | 5,000 | 5,000
On next | Tk. | 300,000 | @ | 10% | 30,000 | 17,919 | 17,919
On next | Tk. | 400,000 | @ | 15% | 60,000 | - | -
On next | Tk. | 500,000 | @ | 20% | 61,708 | - | -
On next | Tk. | Balance Amount | @ | 25%
A. Gross tax liability | 156,708 | 22,919 | 22,919
Rebate on Investment Allowance:
Particulars | Allowable Limit
Life Insurance | 10% of insurance premium paid or 120000 | - | - | -
Contribution to provident fund | Contribution of tax payer | - | - | -
Contribution to provident fund | Contribution of employer | - | - | -
Govt Securities | 5 Lac | - | - | -
Share securities | Unlimited | - | - | -
Total Investment | 300,000 | 130,000 | 130,000
Total Investment Rebate | - | - | -
1. 15% of total Investment | 45,000 | 19,500 | 19,500
2. 3% of Total taxable income | 43,756 | 18,876 | 18,876
3. Maximun Limit | 1,000,000 | 1,000,000 | 1,000,000
Total investment rebate | 43,756 | 18,876 | 18,876
B. Net Tax Liability (A-B) | 112,952 | 5,000 | 5,000
Minimum Tax Liability
Already Deposited into Govt. Treasury (See below)
Tax Per Month | 9,413 | 417 | 417
04. Performance bonus is solely of Net Taxable Amount;
05. If salary amount will change the tax also will change accordingly.
06. Investments need to be made to get the benefit of Investment Allowance.
[ASJ_TDS (ALL)]
AI SAMURAI JAPAN LIMITED
Computation of Income and Tax Liability of Employees
Income year: 2024-2025 and Assessment year: 2025-2026
01 | 02 | 03 | 04 | 05
Particulars/ EID ► ▼
Name of Empoyees' | Mr. Shakib Uz Zaman | Mohammad Innat | Nazmus Sakib Abir | Mr. Zahirul Islam | Mr. Mursalin Islam
Designation | Software Engineer | Software Engineer | Software Engineer | Software Engineer | Software Engineer
Gender | Male | Male | Male | Male | Male
TIN Number: | 782291878965 | 274385889544 | 352926150429 | 851451962999 | 751680675277
Income from Salary:
Gross Salary | 1,980,000 | 1,398,000 | 1,370,000 | 660,000 | 786,000
Festival Bonus | 198,000 | 140,400 | 138,000 | 66,000 | 79,200
Incentive Bonus | - | - | - | - | -
Total Income of Salary | 2,178,000 | 1,538,400 | 1,508,000 | 726,000 | 865,200
Less: Exempted Income from Salary | (450,000) | (450,000) | (450,000) | (242,000) | (288,400) | 726,000 | 512,800 | 502,667 | 242,000 | 288,400 | - | - | - | - | -
Taxable Income | 1,728,000 | 1,088,400 | 1,058,000 | 484,000 | 576,800
Tax Calculation:
On 1st | Tk. | 350,000 | @ | Nil | - | - | - | - | -
On next | Tk. | 100,000 | @ | 5% | 5,000 | 5,000 | 5,000 | 5,000 | 5,000
On next | Tk. | 400,000 | @ | 10% | 40,000 | 40,000 | 40,000 | 3,400 | 12,680
On next | Tk. | 500,000 | @ | 15% | 75,000 | 35,760 | 31,200 | - | 1350000
On next | Tk. | 500,000 | @ | 20% | 75,600 | - | 378,000
On next | Tk. | 2,000,000 | @ | 25% | 75,600
Balance | Tk. | Balance | @ | 30%
A. Gross tax liability | 195,600 | 80,760 | 76,200 | 8,400 | 17,680
Rebate on Investment Allowance:
Particulars | Allowable Limit
Life Insurance | 10% of insurance premium paid or 120000 | - | - | -
Contribution to provident fund | Contribution of tax payer | - | - | -
Contribution to provident fund | Contribution of employer | - | - | -
Govt Securities | 5 Lac | - | - | -
Share securities | Unlimited | - | - | -
Minimum Real Investment Required | 345,600 | 217,680 | 211,600 | 96,800 | 115,360
Total Investment Rebate | -
1. 15% of total Investment | 51,840 | 32,652 | 31,740 | 14,520 | 17,304
2. 3% of Total taxable income | 51,840 | 32,652 | 31,740 | 14,520 | 17,304
3. Maximun Limit | 1,000,000 | 1,000,000 | 1,000,000 | 1,000,000 | 1,000,000
Total investment rebate | 51,840 | 32,652 | 31,740 | 14,520 | 17,304
B. Net Tax Liability (A-B) | 143,760 | 48,108 | 44,460 | (6,120) | 376
Minimum Tax Liability | N/A | N/A | N/A | 5,000 | 5,000
Already Deposited into Govt. Treasury | 20,398 | 5,678 | 5,456 | 1,584 | 834
Less: Excess paid in AY 24-25 | 21,374 | 5,003 | 5,002 | (4,500)
Remaining Tax to be paid | 101,988 | 37,427 | 34,002 | 7,916 | 4,166
TDS Per Month | 10,199 | 3,743 | 3,400 | 792 | 417
37,427
Notes:
01. Investments need to be made to get the benefit of Investment Allowance.
TDS Per Month | -6101 | -339 | -524 | 500 | 500 | Excess amount paid in AY 23-24
[Salary Structure (Sakib San)]
Salary Structure | Salary Structure | Total
from 1st July, 2024 to 30th June, 2025 | from 1st September, 2023 to 30th June, 2024
Particulars | Amount in Tk. | Particulars | Amount in Tk.
Basic salary | 99,000 | Basic salary | 99,000 | 1,188,000
House Rent | 49,500 | House Rent | 49,500 | 594,000
Medical Allowance | 9,900 | Medical Allowance | 9,900 | 118,800
Conveyance Allowance | 6,600 | Conveyance Allowance | 6,600 | 79,200
Total | 165,000 | 1,980,000
Festival Bonus | 198,000
Incentive Bonus
Grand Total | 165,000 | Total | 165,000 | 2,178,000
154,801
[Salary Structure (Innat San)]
Salary Structure | Salary Structure | Total
from 1st July, 2024 to 31th August, 2025 | from 1st September, 2024 to 30th June, 2025
Particulars | Amount in Tk. | Particulars | Amount in Tk.
Basic salary | 68,400 | Basic salary | 70,200 | 838,800
House Rent | 34,200 | House Rent | 35,100 | 419,400
Medical Allowance | 6,840 | Medical Allowance | 7,020 | 83,880
Conveyance Allowance | 4,560 | Conveyance Allowance | 4,680 | 55,920
Total | 114,000 | Total | 117,000 | 1,398,000
Festival Bonus | Festival Bonus | 140,400
Incentive Bonus | Incentive Bonus
Grand Total | 114,000 | Grand Total | 117,000 | 1,538,400
113,257
[Salary Structure (Abir San)]
Salary Structure (Dec-Mar) | Per Day Salary | Salary Structure | Salary Structure | Salary Structure | Total
effective from 2nd Dec, 2019 | from 1st July, 2022 to 31 October, 2022 | from 1st July, 2024 to 31th August, 2025 | from 1st September, 2024 to 30th June, 2025
Particulars | Amount in Tk. | Amount in Tk. | Particulars | Amount in Tk. | Particulars | Amount in Tk. | Particulars | Amount in Tk.
Basic salary | 36,000 | 1,161 | Basic salary | 42,000 | Basic salary | 66,000 | Basic salary | 69,000 | 822,000
House Rent | 18,000 | 581 | House Rent | 21,000 | House Rent | 33,000 | House Rent | 34,500 | 411,000
Medical Allowance | 3,600 | 116 | Medical Allowance | 4,200 | Medical Allowance | 6,600 | Medical Allowance | 6,900 | 82,200
Conveyance Allowance | 2,400 | 77 | Conveyance Allowance | 2,800 | Conveyance Allowance | 4,400 | Conveyance Allowance | 4,600 | 54,800
Total | 110,000 | Total | 115,000 | 1,370,000
Festival Bonus | Festival Bonus | 138,000
Incentive Bonus | Incentive Bonus
Total | 60,000 | 1,935 | Total | 70,000 | Grand Total | 110,000 | Grand Total | 115,000 | 1,508,000
111,600
[Salary Structure (Jahirul San)]
Salary Structure (Dec-Mar) | Per Day Salary | Salary Structure | Salary Structure | Total
effective from 2nd Dec, 2019 | from 1st July, 2024 to 30 June, 2025 | from 1st November, 2022 to 30 June, 2023
Particulars | Amount in Tk. | Amount in Tk. | Particulars | Amount in Tk. | Particulars | Amount in Tk.
Basic salary | 36,000 | 1,161 | Basic salary | 33,000 | Basic salary | 66,000 | 396,000 | 0.516129032
House Rent | 18,000 | 581 | House Rent | 16,500 | House Rent | 33,000 | 198,000
Medical Allowance | 3,600 | 116 | Medical Allowance | 3,300 | Medical Allowance | 6,600 | 39,600
Conveyance Allowance | 2,400 | 77 | Conveyance Allowance | 2,200 | Conveyance Allowance | 4,400 | 26,400
Total | 55,000 | 660,000
Festival Bonus | Festival Bonus | 66,000
Incentive Bonus | Incentive Bonus
-
Total | 60,000 | 1,935 | Grand Total | 55,000 | Total | 110,000 | 726,000
54,208
[Salary Structure (Mursalin San)]
Salary Structure | Salary Structure | Salary Structure | Total
from 1st July, 2024 to 31th August, 2025 | from 1st November, 2022 to 30 June, 2023 | from 1st September, 2024 to 30th June, 2025
Particulars | Amount in Tk. | Particulars | Amount in Tk. | Particulars | Amount in Tk.
Basic salary | 37,800 | Basic salary | 66,000 | Basic salary | 39,600 | 471,600
House Rent | 18,900 | House Rent | 33,000 | House Rent | 19,800 | 235,800
Medical Allowance | 3,780 | Medical Allowance | 6,600 | Medical Allowance | 3,960 | 47,160
Conveyance Allowance | 2,520 | Conveyance Allowance | 4,400 | Conveyance Allowance | 2,640 | 31,440
Total | 63,000 | Total | 66,000 | 786,000
Festival Bonus | Festival Bonus | Festival Bonus | 79,200
Incentive Bonus | Incentive Bonus | Incentive Bonus
-
Grand Total | 63,000 | Total | 110,000 | Grand Total | 66,000 | 865,200
65,583