The following are some of the areas of tax-free income of an individual taxpayer: (a) If a government-employed taxpayer receives a special allowance, benefit or perquisite for performing his job duties ; ( B) pension ; ( C) part of the capital gains received from the partnership firm ; ( D) receipt of gratuity up to Rs. 25 million ; ( E) funds received from the said fund under the Provident Fund Act , 1925 ; ( F) money received from a recognized provident fund ; ( G) money received from a recognized superannuation fund ; ( H) money received by a worker from the Workers Participation Fund under the Bangladesh Labor Act , 2006 (Act No. 42 of 2006) ; ( I) income up to Rs. 25,000 / - received from mutual funds or unit funds (interest , profit or dividend) ; ( J) Cash dividend income from any company listed on the stock exchange up to Rs. 25,000 / - ; ( K) interest on government security collateral which the government has declared tax-free ; ( L) the income earned from the financial activities conducted in these districts by the hill tribes of Rangamati , Bandarban and Khagrachhari districts , ( m) 50% of the income earned from export business ; ( 6) If the only source of income is 'Agriculture Sector', the income from the agricultural sector is up to Tk . 2,000,000 / - ; ( O) business development of software development or Nationwide Telecommunication Transmission Network (NTTN) or Informantion Technology Enabled Services (ITES) ; ( P) Income earned from poultry farms. However, in this case , if the earned income is more than Rs. A separate notification has been issued on 18/06/2015 regarding the taxability of income of this sector from 2016-2017 tax year ; ( Q) In case of income earned from poultry , shrimp and fish hatchery and fish farming , tax is payable at the rate of 'zero' up to the first Rs. Will ; ( R) capital gains from the sale of shares of a company listed on a stock exchange by an individual-taxpayer, except in certain cases ; ( S) income derived from the export of handicrafts ; ( N) income derived from zero coupon bonds ; ( P) Interest income from Wage Earners Development Bonds , US Dollar Premium Bonds , EES Dollar Investment Bonds , Pound Sterling Premium Bonds , Pound Sterling Investment Bonds , Euro Premium Bonds and Euro Investment Bonds. (F) Interest received from Pensioner Savings Certificates , where the total amount invested is not more than Rs. 5,000 / - per annum. Tax-free income will not be included in the taxpayer's total income. It should be displayed in the tax-free income column in the 18th sequence of the return.