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রিটার্ন দাখিল
Section : ১৬৬(1) Every person shall file a return for the income year concerned with the Deputy Commissioner of Taxes, if—
(a) his income in the relevant income year exceeds the tax-free income limit under this Act;
(b) his tax has been assessed for any year of the 3 (three) years immediately preceding that income year;
(c) the person is a company, a shareholder director or a shareholder employee of a company, a firm, a partner of a firm, a private association, an employee holding the position of executive or manager of a business, a public servant or a non-resident having a permanent establishment in Bangladesh;
(d) such person, other than an institution established solely for charitable purposes, receives in the relevant income year any such income which is exempt from tax or at a reduced rate of tax under Chapter I of Part VI;
(e) any person registrable as a taxpayer under section 261; or
(f) Obligation of the said person to file proof of return filing as per section 264.
(2) Filing of returns shall not be mandatory in the following cases, namely: -
(a) Any educational institution
(i) which is a primary or pre-primary school or a government secondary or higher secondary school teaching in Bengali or which is a Monthly Payment Order (MPO) educational institution; and
(ii) which does not have an English version of the curriculum;
(b) Government Universities;
(c) Bangladesh Bank;
(d) Local Authorities;
(e) Statutory government or autonomous bodies having no income other than funds and interest income received from the Government;
(f) any entity established or constituted by or under any law for the time being in force having no income other than funds received from the Government;
(g) Government Provident Fund and Government Pension Fund;
(h) any non-resident natural person who has no fixed base in Bangladesh; or
(i) Persons exempted from filing returns by the Board, by notification in the Official Gazette.
SL | Comment | Income Tax SRO |
---|---|---|
1 | সঞ্চয়ী আমানত ও স্থায়ী আমানত ইত্যাদি হতে অর্জিত সুদ হতে আয়কর আইন, ২০২৩ এর ধারা-১৬৬(২) অনুযায়ী সে সকল করদাতাগণের রিটার্ন দাখিল হতে অব্যহতি প্রদান করা হয়েছে সে সকল করদাতার সুদের বিপরীতে কর্তিত কর চূড়ান্ত করদায় হিসেবে বিবেচিত। | এস.আর.ও নং-২৫৩-আইন/আয়কর-০৯/২০২৩ |