Harvey-Grade Legal Intelligence. Full Personal & Corporate Tax. Clio Practice Execution.
Zunn Legally unites citation-grounded legal research and Vault contract review with Clio-class matter management, deterministic personal and corporate income tax engines, a bilingual legal documents generator, and agentic legal advisors for individuals and enterprises.
Under Section 86 of the Income Tax Act 2023, payments made to non-resident entities for technical services, software maintenance, and cloud compute are subject to a mandatory withholding tax rate of 20%, subject to Double Taxation Avoidance Agreements (DTAA). NBR SRO 184-AIN/2023 explicitly classifies software license fees under royalty treatment unless an active exemption certificate under Section 90 has been obtained prior to remittance.
Statutory Research, SRO Intelligence & Bilingual OCR.
Primary-law grounding across the Bangladesh Code, Finance Acts, and bilingual court records.
Harvey-Grade Legal Research, Vault Review Tables & Statutory RAG.
Eliminate hours spent thumbing through physical law digests, unsearchable gazettes, and bulk deal files. Legally equips advocates and enterprise legal teams with Harvey-class Assistant RAG, bulk Vault Review Tables, and pinpoint coordinate bounding-box citations across the Bangladesh Code, Finance Acts, SROs, and Supreme Court rulings.
Generalist AI models invent court judgments, cite repealed ordinances, and fail on complex multi-contract diligence. In high-stakes litigation, M&A transactions, and statutory disputes, citing an unverified precedent or missing a toxic indemnity clause is catastrophic. Legally solves this by combining Harvey-grade Assistant RAG over Bangladesh's verified primary statutes with Vault Review Tables for automated, cell-by-cell coordinate extraction across thousands of deal documents.
The Appellate Tribunal possesses exclusive jurisdiction to determine assessment disputes where valuation orders exceed ৳5,000,000, staying collectorate recovery demands pending final adjudication.
Pin-Point Tax Research Grounded in Gazette Precedent.
Untangle statutory tax questions with absolute confidence. Legally searches across decades of annual Finance Acts, NBR circulars, and specialized tribunal judgments to provide citation-backed legal opinions.
Taxation in Bangladesh is constantly amended through annual Finance Acts, statutory regulatory orders (SROs), and explanation circulars. What was permissible under the Income Tax Ordinance 1984 may now trigger severe penalties under the Income Tax Act 2023. Practitioners waste days tracing how specific sections have evolved over time. Legally maintains a live statutory graph that cross-maps historical provisions to current law.
Statutory Shift: Royalty classification widened; foreign software remittance taxed at 20% unless exempt.
High-Precision Document Intelligence with Split-Screen Verification.
Review complex commercial agreements, deeds, and statutory notices in minutes. Legally provides domain-trained OCR for bilingual Bangla and English legal documents, custom risk redlining playbooks, and 1-click side-by-side verification.
Corporate transactions and regulatory compliance require lawyers to examine hundreds of pages of deeds, corporate filings, and regulatory notices. Manual review is slow, expensive, and vulnerable to fatigue-induced oversights—especially when documents mix legal Bangla and English terminology. Legally’s bilingual OCR and clause extraction engine surfaces critical obligations, risks, and compliance deadlines instantly.
Second Party covenants to indemnify First Party against all direct, indirect, and consequential financial liabilities without any monetary limitation.
Deterministic Personal & Corporate Income Tax Intelligence.
Audited algorithmic calculations for Income Tax Act 2023 personal salary & IT-10B wealth statements, corporate taxable profit reconciliation & payer TDS, with subordinate embedded VDS and VAT utilities.
Deterministic Personal Income Tax Assessment Under Income Tax Act 2023.
Navigate salary tax brackets, exempted perquisites, Schedule 2 investment tax rebate caps, and Form IT-10B wealth statement reconciliations with absolute algorithmic certainty.
The Income Tax Act 2023 completely overhauled personal taxation in Bangladesh, eliminating progressive rebate tiers, restricting salary perquisite deductions, and mandating comprehensive IT-10B asset-liability statements for all taxpayers meeting statutory thresholds. Manual errors in calculating the 15% investment rebate cap or discrepancies in net wealth accretions trigger aggressive DCT concealment inquiries under Section 172. Legally encodes the exact statutory formulas to deliver mathematically verified, audit-defensible returns.
End-to-End Corporate Income Tax, Payer TDS & Statutory Audit Defense.
Purpose-built for commercial corporations, financial institutions, and multinational subsidiaries. Legally handles accounting-to-tax profit reconciliations, Section 55 disallowances, Schedule 3 tax depreciation, payer TDS withholding, and Section 163 minimum tax.
Corporate tax compliance in Bangladesh requires rigorous tracking of advance income tax (AIT), payer-side withholding obligations (TDS across 30+ sections), Section 55 expense disallowances, and minimum turnover taxes under Section 163. Discrepancies between audited balance sheets and filed tax returns trigger costly penalty notices and protracted legal battles at the Appeal and Tribunal stages. Legally automates statutory bridges, ensuring financial statements reconcile flawlessly with tax returns.
Mathematical Precision for High-Stakes Tax Accounting.
Replace fragile, disconnected spreadsheets with a verified, deterministic calculation engine. Legally automates complex tax brackets, withholding schedules, and VAT registers with full ledger reconciliations.
Manual spreadsheets are the single largest source of audit liabilities in regional tax practice. Hidden formula errors, unrounded fractional sums, and outdated slab rates cascade through returns, creating discrepancies that trigger tax authority penalties. Legally eliminates human error by encoding statutory tax formulas into an audited, deterministic rule engine.
Embedded VDS Withholding & VAT Compliance Utility for Corporate Tax.
A lightweight, subordinate operational utility inside corporate tax and finance workflows. Automate purchase/sales sub-registers, VDS withholding certificates, Section 46 input credit checks, and Mushak 9.1 return exports.
While income tax and substantive legal intelligence drive long-term corporate governance, day-to-day operations require disciplined handling of Value Added Tax (VAT) and Withholding Tax at Source (VDS). Discrepancies between commercial invoices and sub-registers risk disallowing legitimate Input Tax Credits under Section 46 of the VAT & SD Act 2012. Legally provides an embedded, lightweight utility that automates sub-ledger matching and Mushak 6.6 certificate issuance as a seamless extension of corporate tax management.
| SCHEDULE / CODE | STATUTORY COMPUTATION ITEM | VALUE (৳ BDT) | APPLIED RATE | TAX / REBATE IMPACT | COMPLIANCE AUDIT |
|---|---|---|---|---|---|
| Head 1 · §32 | Salary & Executive Remuneration (বেতন)Basic, House Rent Exemption & Conveyance under ITA 2023 | ৳ 24,00,000 | Progressive (0%–25%) | + ৳ 2,60,000 | Verified |
| Head 2 · §36 | House Property & Commercial Rental (গৃহসম্পত্তি)Allowable repairs, municipal tax & vacancy allowances | ৳ 8,50,000 | Progressive | + ৳ 1,70,000 | Reconciled |
| Head 3 · §57 | Capital Gains on Listed Securities (ক্যাপিটাল গেইন)Recognized stock market transfers & treasury yields | ৳ 6,00,000 | 15% Statutory | + ৳ 90,000 | Verified |
| Schedule 2 · §78 | Investment Tax Rebate (কর রেয়াত)Life insurance, DPS, approved securities & mutual funds | ৳ 9,66,667 | 15% on Eligible | - ৳ $1,45,000 | Max Optimized |
| Form IT-10B | Wealth Statement Surcharge (সম্পদ সারচার্জ)Net wealth ৳ 4.25 Cr (> ৳ 4 Cr statutory threshold) | ৳ 4,25,00,000 | 10% on Tax | + ৳ 37,500 | Reconciled |
Autonomous Legal Advisors for Individuals, Families & Enterprises.
Citation-grounded agentic counsel for family inheritance, property vetting, employment disputes, M&A Vault review tables, and Companies Act corporate governance.
Autonomous AI Legal Advisory for Individuals and Families.
Get citation-backed personal legal counsel across family inheritance, property title chain vetting, tenancy agreements, employment termination claims, consumer protection, and statutory demand notices under Bangladesh law.
Individuals in Bangladesh frequently face opaque inheritance calculations, predatory landlord terms, land mutation disputes, and unpaid employment severance without affordable access to seasoned chamber counsel. Unverified advice or delayed statutory responses can cause permanent loss of property title or forfeit statutory limitation windows under the NI Act or Labour Act. Legally equips individuals and families with an agentic AI lawyer grounded in authoritative statutes, precedents, and verified procedural steps.
Calculates precise inheritance shares, residuary entitlements, and succession distributions under the Succession Act 1925 and applicable personal/Sharia laws.
Vets property title deeds (Baya deeds, CS/SA/RS/BS Khatians, mutation parchis) and analyzes lease agreements under the Transfer of Property Act and Rent Control Act.
Audits wrongful termination, retrenchment benefits, notice pay, and gratuity entitlements under the Bangladesh Labour Act 2006 for salaried professionals.
Guides step-by-step procedures for Section 138 NI Act cheque dishonor claims, consumer dispute petitions, and formal civil demand notice responses.
Deceased survived by widow, two sons, and one daughter with residential land and savings accounts in Dhaka.
Under statutory succession rules, estate liabilities and funeral expenses take primary charge. The surviving widow is entitled to 1/8th (12.5%) of the net residuary estate. The remaining 7/8th is apportioned among the children where each son receives double the share of the daughter (ratio 2:2:1, resulting in each son receiving 35% and the daughter receiving 17.5%). A formal succession certificate under Section 372 of the Succession Act 1925 must be obtained from the District Judge Court for bank securities.
Autonomous Agentic Counsel for In-House Legal & C-Suite Teams.
Empower enterprise legal and finance teams with Harvey-class M&A due diligence Vault review tables, playbook-driven contract review and redlining, Companies Act 1994 secretarial governance, and Labour Act 2006 compliance.
Growing enterprises and conglomerates in Bangladesh face an overwhelming volume of commercial contracts, shifting NBR/BSEC regulatory gazettes, and labor compliance audits. Relying solely on manual partner review creates weeks of deal latency, while missed indemnity caps or non-compliant termination clauses expose businesses to crippling liabilities. Legally acts as an autonomous corporate counsel, scanning document sets across structured Review Tables, enforcing negotiation playbooks, and monitoring statutory horizon shifts.
Bulk document-set × query matrix extraction with cell-level coordinate verification across virtual data rooms, extracting change-of-control, assignment, and tax clauses.
Enforces enterprise negotiation playbooks on vendor MSAs, NDAs, and supply contracts—flagging uncapped liabilities, non-standard indemnities, and governing law.
Monitors RJSC statutory filings (Form XII, Schedule X, annual returns), drafts board resolutions, and verifies compliance with BSEC corporate governance codes.
Audits enterprise compliance with Workers' Profit Participation Fund (WPPF), standing orders, and maternity benefits while scanning gazettes for new statutory rules.
| Deal Document | Indemnity Cap | TDS / Tax Term | Risk Flag | Action |
|---|---|---|---|---|
| Vendor_MSA_TechServices_v2.docx | Uncapped (Unlimited Exposure) | Gross-Up Mandate (Non-Compliant) | §89 TDS Breach & Unlimited Consequential Damage | Redline Auto-Drafted |
| Commercial_Lease_Gulshan_Tower.pdf | 6 Months Base Rent | Mushak 6.3 Missing for ITC | VAT §46 Input Tax Credit Inadmissible without 6.3 | Clause Flagged |
| M&A_Share_Purchase_ApexGroup.docx | 100% Purchase Consideration | Capital Gains Tax Escrow §118 | RJSC Form XII & Schedule X Filing Verified | Audit Cleared |
| Employment_Service_Agreement_Exec.docx | Standard 3-Month Notice | Salary TDS Bracket Reconciled | BLA §26 Termination & Gratuity Aligned | Compliant |
Audit finding for Vendor_MSA_TechServices_v2.docx: Contract clause introduces material commercial exposure (Uncapped (Unlimited Exposure)) and violates statutory withholding mandates (Gross-Up Mandate (Non-Compliant)). Recommended playbook action: Cap aggregate liabilities to 12 months' fees and mandate Section 89 TDS deductions with official Sonali Bank Mushak 6.6 withholding certificates.
Jurisdiction-Verified Legal Documents & Contract Assembly.
Deterministic drafting of statutory demand notices, §138 NI Act notices, commercial MSAs, powers of attorney, deeds, board resolutions, and court petitions.
Automated Bangladesh Legal Document Assembly in Bangla & English.
Generate court-tested statutory notices, commercial contracts, powers of attorney, tenancy deeds, board resolutions, and court petitions from verified Bangladesh legal precedents with zero formatting errors.
Drafting legal notices, deeds, and contracts from scratch or outdated Word templates is time-consuming and fraught with risk. A missing statutory detail in a Section 138 NI Act notice—such as an incorrect 30-day calculation or missing cheque return memo reference—can cause a case to be summarily dismissed. Legally combines deterministic template logic with domain AI to assemble flawless, bilingual legal instruments tailored to case facts and statutory mandates.
Assembles Section 138 NI Act cheque dishonor notices, civil breach notices, commercial demand letters, and DCT tax show-cause reply submissions.
Assembles bilingual Master Services Agreements (MSAs), Non-Disclosure Agreements (NDAs), SaaS enterprise agreements, and employment service contracts.
Drafts registered tenancy deeds, commercial lease agreements, special powers of attorney, and general powers of attorney conforming to Registration Act rules.
Drafts board meeting resolutions, shareholder EGM/AGM notices, and High Court Division writ petition skeleton arguments with verified legal annexures.
Mandatory formal demand notice served within 30 days of bank return memo with 30-day statutory cure window.
LEGAL NOTICE UNDER SECTION 138 OF THE NEGOTIABLE INSTRUMENTS ACT 1881 To: Md. Rafiqul Islam, Son of Late Abdul Karim House #14, Road #7, Dhanmondi R/A, Dhaka-1205 Sir, Under instruction from my client Mr. Tariq Mahmud, Advocate of the High Court Division, you are hereby served with this statutory notice as follows: 1. That towards liquidation of your acknowledged liability, you issued Cheque No. CD-918204 dated 12/09/2026 for BDT 350,000 (Taka Three Hundred Fifty Thousand only) drawn on Prime Bank PLC, Dhanmondi Branch, in favor of my client. 2. That my client presented the said cheque for encashment, but the same was dishonored and returned unpaid on 18/09/2026 with bank return memo remarks 'Funds Insufficient'. 3. You are hereby requested and called upon to pay the said sum of BDT 350,000 to my client within 30 (thirty) days from the date of receipt of this notice, failing which my client shall be constrained to initiate criminal proceedings against you under Section 138 of the Negotiable Instruments Act 1881 before the competent Magistrate Court at your sole risk, cost, and legal consequences.
Unified Matter Workspaces & Organization Practice Profiles.
Kanban case progression, rules-based statutory deadline calendaring, and tailored configurations from solo chambers to multi-entity conglomerates.
Centralized Matter Workspaces and Rules-Based Practice Automation.
Modernize your law firm or tax consultancy. Legally combines centralized matter files, visual Kanban stages, automated statutory deadline tracking, and secure client collaboration portals into one intuitive practice dashboard.
Law firms and tax consultancies often manage critical case files across desktop folders, email chains, and physical notebooks. Deadlines slip, client billable hours go untracked, and associates struggle to locate previous case research. Legally brings Clio-class practice management to the region, giving partners and associates a single, synchronized hub for every client engagement.
What is the statutory TDS obligation and VAT rebate eligibility for paying international cloud GPU & AI compute vendors under Bangladesh Income Tax Act 2023?
Under Bangladesh statutory tax law, remittances for international cloud infrastructure are treated as royalty/technical service fees. Under , the payer must deduct 20% Tax at Source (TDS) prior to bank outward remittance. Furthermore, under , local VAT withholding (VDS) may be claimed as an input rebate provided the practitioner satisfies reconciliation criteria.
ধারা ৮৬(১): কোনো অনিবাসীকে সফটওয়্যার ক্রয়, ক্লাউড কম্পিউটিং পরিষেবা বা আইটি পরিষেবার বিপরীতে অর্থ পরিশোধের ক্ষেত্রে প্রযোজ্য হার ২০% হারে উৎসে কর কর্তন (TDS) করিতে হইবে, যদি না দ্বৈত কর পরিহার চুক্তি (DTAA) এর আওতায় অব্যাহতি সনদ প্রদর্শন করা হয়।
Section 86(1): Any payment made to a non-resident entity on account of software procurement, cloud infrastructure, or technical service fees shall be subject to 20% Tax Deducted at Source (TDS), unless a valid certificate under Double Taxation Avoidance Agreement (DTAA) is provided.
Purpose-Built for Every Legal and Tax Architecture.
Whether you are an independent advocate building a boutique litigation practice or an enterprise general counsel managing multi-subsidiary compliance, Legally adapts to your operational scale.
Solo advocates require ultra-fast research and lightweight return templates; enterprise corporate groups need complex multi-subsidiary consolidation, role-based ethical walls, and ERP integrations. Legacy software forces everyone into rigid, generic workflows. Legally provides tailored operational profiles built for each organizational tier.
Collaborative matter workspaces and associate task routing for growing practices.
Experience Legally in Action.
Explore our self-guided interactive tour. Test sample queries, inspect verifiable statutory citations, and review sample matter workspaces.
Legal and tax professionals cannot afford to adopt software based on marketing promises. You need to see how the system handles nuanced statutory interpretations, complex VAT reconciliations, and messy scanned Bangla documents. Our guided sandbox lets you test core workflows with realistic enterprise data before scheduling a full deployment.
Submits factual inquiry regarding non-resident software payments. The engine cross-references Income Tax Act 2023 §86 and NBR SRO 184-AIN/2023, presenting a verified legal memorandum with clickable pin-point citation pills.
Protecting Client Privilege and Statutory Confidentiality.
Legal and tax work demands absolute confidentiality. Legally is engineered from the ground up to preserve attorney-client privilege, enforce strict ethical walls between practice groups, and guarantee zero leakage.
Public AI tools and consumer chatbots routinely log user prompts to retrain future models. Submitting an unreleased commercial contract, a confidential tax assessment order, or a litigation strategy document to a shared public AI breaches professional confidentiality and waives attorney-client privilege. Legally provides an ironclad contractual and architectural guarantee: zero model training, tenant-isolated private vaults, and cryptographic ethical walls.
Dedicated database schema per firm with client-managed encryption keys. Zero cross-tenant data bleed.
Client briefs, assessment notices, and contracts are never cached or used to train public or shared models.
Enforces strict conflict-of-interest walls between practice groups and outside co-counsel inside the firm.
Client documents are processed in ephemeral hardware enclaves with zero persistence in generative training loops.
Authoritative Answers for Legal & Tax Professionals.
Everything you need to know about citation grounding, statutory accuracy, data isolation, and deployment for Bangladesh legal chambers and corporate tax teams.
Legally uses domain-specific Agentic RAG locked strictly to certified, authenticated databases of primary law (the Bangladesh Code, Income Tax Act 2023, VAT & SD Act 2012, annual Finance Acts, gazetted SROs, and Supreme Court rulings). Every assertion generated by the engine includes a clickable pin-point citation badge that opens an overlay drawer showing the exact text from the official gazette or law report.
Zunn Legally is an applied AI workbench engineered to augment licensed advocates, chartered accountants, and corporate tax specialists. It automates repetitive research and calculations, but does not substitute for licensed professional legal or tax counsel. All court pleadings, advisory briefs, and tax returns must be reviewed and signed off by authorized professionals in accordance with Bangladesh Bar Council regulations and National Board of Revenue rules.