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করদিবস পরবর্তী সময়ে রিটার্ন দাখিলের ক্ষেত্রে কর পরিগণনা
Section : ১৭৪If any such taxpayer fails to file the return within the tax day under section 166, the tax of the tax payer shall be determined and paid in the following manner, without prejudice to the liability arising under other provisions of this Act, namely: -
C = A x (1 + 0.02 x B), where,
C = total amount of tax payable, where-
(i) the taxpayer files the return on any day after Tax Day; or
(ii) the tax authority assesses the taxpayer's tax on any day subsequent to the tax day,
B = the total amount of tax which the taxpayer would have paid if he had filed the return on the tax day, provided that—
(i) the tax-exempt income shall be included in the total income and shall be taxed at the regular rate; and
(ii) shall not include any penalty or tax imposed or levied under this Act other than minimum tax, surcharge and simple interest,
C = the number of months specified below, namely: -
(i) the number of months after the expiry of the tax day which shall not exceed 24 (twenty four); and
(ii) Any fraction of a month shall be counted as I (one) month.
Comment :
আইনটি অর্থ আইন ২০২৪ দ্বারা সংশোধিত হয়েছে। (করবর্ষঃ ২০২৪-২০২৫) আলোচ্য করবর্ষে উক্ত আইনটি প্রতিস্থাপন করা হয়েছে।