Eligibility for AIT exemption of IT Enable service
In Bangladesh, Govt. is giving the AIT exemption for some services through getting AIT exemption certificate from the concerned authority. As per Bangladesh income tax ordinance 1984, Six Schedule, Para 33, The following business will get the exemptions.
Software development
Software and application customization
Nationwide telecommunication transmission network
Digital content development and management
Website development
Website services, Web listing, IT Process outsourcing, website hosting, digital graphic design, digital data entry and processing, Digital data analytics, IT support and software maintenance, Search engine optimization service.
For SUN Kabushiki Kaisya:In the draft certificate of incorporation of SUN Kabushiki Kaisya, we have seen that SUN Kabushiki Kaisya wants to do Business-related to computer system planning, development, sales, and maintenance, Planning, development, production, distribution, management, operation, and sales of various application software, Fee-charging employment placement business, All business-related to the preceding items.
If SUN Kabushiki Kaisya wants to do business in Bangladesh, the following activity falls under the AIT exemption.
Business-related to computer system planning, development, sales, and maintenance
Planning, development, production, distribution, management, operation, and sales of various application software