IFA Bangladesh webinar: Section 163 of the Income Tax Act 2023: Understanding the Updated Minimum Tax Law

IFA Bangladesh webinar: Section 163 of the Income Tax Act 2023: Understanding the Updated Minimum Tax Law | 21 November

Conducted in Bengali

This Bengali-language webinar will deliver a comprehensive and practical overview of the revised Section 163 of the Income Tax Act 2023, substituted under Section 93 of the Finance Ordinance 2025 and effective from 1 July 2025.

The updated provision restructures the minimum tax regime in Bangladesh by introducing new computational rules, rate schedules, and linkage between source-based deductions and overall tax liability.

The session will explore how these changes affect companies, AOPs, and individual taxpayers, how minimum tax interacts with withholding tax, and what documentation is now required for compliance under the new law.

The webinar will cover:

Purpose and scope of Section 163 under the Income Tax Act 2023 (as amended by Finance Ordinance 2025)
Definition of “minimum tax” and coverage of sources subject to deduction or collection at source
Applicable rates for specific industries (tobacco, carbonated beverages, mobile operators, general manufacturers etc.)
Treatment of multiple sources of income and interaction between withholding tax and minimum tax
Set-off, carry-forward and adjustment rules under sub-sections (7) to (9) · Comparative analysis of pre-2025 and post-amendment structures
Implications for companies claiming exemptions or reduced rates
Practical steps for tax advisers to minimize disputes and prepare for DCT scrutiny
Interactive Q&A session with real-life case examples

Who is this presentation/workshop for?

Tax professionals, public accountants, legal and compliance officers, and business owners with a working knowledge of income tax who wish to understand and manage compliance obligations under the updated minimum tax framework introduced by Section 163 of the Income Tax Act 2023.

Mode of delivery: Bengali

Date: Friday 21 November 2025
Time: 3:00 - 5:00pm (Dhaka time) | 10am - 12pm (UK time)
CPD hour: 2
Price: Free

About the speaker

Alii Aqbour Chowdhury FCPA, FIPA, FFA, FAIA, ACMA, LL.B, ITP

Alii Aqbour Chowdhury is a leading tax accountant specializing in Bangladeshi and international tax law. He is the Principal Consultant at A Aqbour Chowdhury & Co. and Academic Director of CPA Bangladesh, mentoring professionals pursuing the ADIT qualification from the CIOT (UK).

A Certified Public Accountant, Cost and Management Accountant, and Income Tax & Corporate Lawyer, Alii is a fellow of the IFA (UK), IPA (Australia), AIA (UK), and CPA Bangladesh. He also founded eTaxReturn.com.bd and TaxAdviser.com.bd, pioneering digital tax solutions in Bangladesh.

CPA Bangladesh

CPA Bangladesh is a premier institution focusing on developing internationally accredited accounting and tax professionals in Bangladesh. The institution is an Academic Institutional Member of the International Association for Accounting Education and Research (IAAER) and receives support from The Institute of Financial Accountants (IFA), UK.

The institution is recognized as a centre of ATHE, a globally regulated awarding organization regulated by Ofqual, UK Government. Moreover, it is an endorsed training provider of IFA-UK, a full member of the International Federation of Accountants (IFAC). This allows CPA Bangladesh to provide the IFA Direct Programme and IFA-endorsed Post Graduate Qualifications (CPA Programme) in the country. These qualifications facilitate direct membership of two IFAC Member Bodies, IFA (UK) and IPA (Australia). Additionally, CPA Bangladesh proudly serves as a course provider for the esteemed ADIT (Advanced Diploma in International Taxation) qualification offered by the Chartered Institute of Taxation (CIOT), UK.