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16-431: Dumki Upazila is divided into five union parishads : Angaria, Labukhali, Muradia, Pangasia, and Sreerampur. The union parishads are subdivided into 21 mauzas and 24 villages. According to the 2011 Census of Bangladesh , Dumki Upazila had 15,542 households and a population of 70,655. 16,570 (19.94%) were under 10 years of age. Dumki has a literacy rate (age 7 and over) of 66.4%, compared to the national average of 51.8%, and

32-418: A compulsory saving scheme for retirement. Under Indonesian National Laws, honorarium recipients are subjected to withholding tax under Income Tax Article 21. When honorarium is paid to an employee, such as mayors, chairpersons, and local clubs and societies, it is not subject to withholding tax but is subject to income tax. However, if the payment was not made to the above-mentioned category of people, it

48-439: A fund known as the union fund consisting of: The chairman and members work full-time and receive a fixed honorarium from the government. Honorarium An honorarium is an ex gratia payment, i.e., a payment made, without the giver recognizing themself as having any liability or legal obligation to the recipient for their volunteered services, or for services for which fees are not traditionally required. It

64-476: A set fee for services to grieving families. Likewise, wedding officiants are sometimes paid through honorarium. When required, honorariums may be termed altarages , although an altarage may be paid to a church or parish rather than a person. An example of this is the payments made by Australian schools to their sporting coaches. They are ostensibly receiving a reimbursement for their costs in their voluntary roles as coaches. The concept of an honorarium has

80-578: A sex ratio of 1090 females per 1000 males. 12,200 (17.27%) lived in urban areas. This Barisal Division location article is a stub . You can help Misplaced Pages by expanding it . Union parishad Union council ( Bengali : ইউনিয়ন পরিষদ , romanized :  iuniẏana pariṣada ), also known as union parishad , rural council , rural union and simply union , is the smallest rural administrative and local government unit in Bangladesh , with zila parishads (district councils) being

96-475: A tax implication. In Australia, recipients of these funds make a tax declaration (known as the hobbyist form) to the tax office and therefore do not have to include this money in their annual tax return . In Canada, honoraria are considered salary and thus, taxable income under the Income Tax Act . In the case where a gift is substituted for honorarium (gift in lieu of money), it is still classified as

112-485: A taxable benefit by Canada Revenue Agency . In cases where an honorarium is paid to an individual who is not a resident of Canada, the honorarium is still subjected to income tax withholding (usually 15%) unless prior approval was obtained from Revenue Canada. Honoraria are subjected to taxation under HK Laws. Chap 112 Inland Revenue Ordinance and also subjected to the Mandatory Provident Fund ,

128-436: Is a common remuneration practice in schools or sports clubs , for teachers and coaches. Another example includes the payment to guest speakers at a conference meeting to cover their travel, accommodation, or preparation time. Services for funerals and/or memorial services are often paid by honorarium, as the clergy and other people such as musicians who commonly have roles at these events, out of care, do not have

144-547: Is demarcated by the deputy commissioner of the district . Union councils are responsible for various development tasks, including agriculture, education, health, infrastructure, and sanitation. They also oversee administrative duties like birth registration, census activities, and maintaining civil status registers. Additionally, they contribute to maintaining law and order in their areas. As of 2024, there are 4,578 union parishads in Bangladesh. The term union dates back to

160-720: Is subject to withholding tax rate between 33c to 48c. In Sri Lanka, remuneration received by Government Ministers and Members of Parliament (MPs) are considered by the President as Honoraria. As such deemed by him to be not subject to PAYE as MPs have honorific before their names as such receive honorariums and not salaries from the State. Honoraria to employees are subject to Income Tax and National Insurance contributions under PAYE . However payments are made based on services required and not bound by any contractual arrangements. The British spy agencies euphemistically call

176-527: The 1870 British legislation titled the Village Chowkidari Act which established union panchayats for collecting tax to maintain chowkidars (village police) in Bengal. Later the rural layer of the local government became known as union councils. After independence in 1971, the name of the union council was changed to union panchayat and an administrator was appointed to manage the affairs of

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192-597: The electoral roll of the respective union or ward. General elections of the union councils are conducted by the Bangladesh Election Commission . Majority members of a union council may bring a motion of no confidence against a member or chairman to the Upazila Nirbahi Officer . Every union parishad is a body corporate, having perpetual succession and a common seal, with power to acquire and hold property. The functions with which

208-519: The largest rural authorities and upazila parishads (sub-district council) being the intermediate level. A union council, headed by a chairperson, consists of nine wards . These wards serve the purpose of electing members for general seats, with three additional seats reserved for women, all of which are directly elected. Union councils are formed under the Local Government (Union Parishads) Act, 2009 . The boundary of each union council

224-736: The panchayat. In 1973, union panchayat's name reverted to union parishad. A more significant change was brought about in 1976 through the Local Government Ordinance which provided for a union parishad composed of one elected chairman and nine elected members, two nominated women members and two peasant representative members. A major change was initiated through the introduction of the Local Government (Union Parishad) Ordinance in 1983. Under this ordinance, every union council shall have one chairman, nine general members and three women members. The present law dealing with

240-453: The union councils, i.e. Local Government (Union Parishads) Act, 2009 , came into effect on 15 October 2009. There are nine general members and three women members. The chairman and members are elected by direct election on the basis of adult franchise every five years. Three reserved women members, one for each three wards, are also elected by direct election. The chairman and member candidates must be Bangladeshi citizens having their names in

256-422: The union parishads are entrusted by law include the following: Every union council is required to publish a citizen charter describing all the services it provides. The charter includes description, timing, pricing, procedures and the conditions for the services. The remedies for non-compliance with the charter by the council or any individual is also mentioned in the charter itself. Every union parishad has

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