কোম্পানি, ইত্যাদি কর্তৃক নিরীক্ষাকৃত আর্থিক প্রতিবেদন দাখিল

Any person other than a natural person and Hindu Undivided Family and any person deriving income from a long-term contract shall furnish a copy of the income statement and financial statements certified by a Chartered Accountant along with the return of the income year to the effect that;

(a) Accounts have been maintained and returns prepared and filed in accordance with International Accounting Standards (IAS), International Financial Reporting Standards (IFRS), and relevant laws in force in Bangladesh for the said tax year;

(b) the criteria prescribed by the Board, from time to time, have been followed; and

(c) It has been audited in accordance with International Standards on Auditing (ISA);

“Provided, however, that this provision shall not apply in the following cases:

i. any such firm, trust, private association, foundation, society, or co-operative society having gross receipts exceeding five (five) crore rupees;

ii. any educational institution engaged only in primary and pre-primary education.”

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