To print, you must be Logged In or Registered.

স্বনির্ধারণী

Section : ১৮০

(1) A “self-assessment return” filed by a person under this section for any year shall be deemed to have automatically completed the assessment of his income, tax and other liability under this Act, if the return—

(a)   filed in compliance with all provisions mentioned in section 169; and

(b)   payment of tax subject to all provisions mentioned in section 173 and section 174:

Provided, that any return filed without complying with the provisions mentioned in section 169 shall be deemed to be an “ordinary return”.

(2) After filing the return under sub-section (1) if it is observed by the taxpayer that in the return filed by him—

(a)   exhibited income; or

(b)   tax exemption or credit claimed; or

(c)   for any other reason,

if the tax payable under this Act has not been correctly calculated or the correct amount has not been paid, he may file a revised return stating the reasons in a written statement:

Provided, however, that the taxpayer shall pay the tax and other sums which were under-calculated or under-paid before the filing of such revised return, and simple interest at the rate of 5% (Five percent) per month on such amount.

(3) No revised return shall be filed under sub-section (2) in the following cases-

(a)   after the expiry of 180 (one hundred and eighty) days from the date of filing the return under sub-section (l);

(b)   after filing the revised return for the first time; or

(c)   after the original return is selected for audit under section 182.

(4) In the return filed under sub-section (1), no question shall be raised as to the source of the initial capital of the business of a new natural person taxpayer, if the taxpayer—

(a)   shows income from such sector which is not tax exempt and the income shown exceeds the tax-free limit;

(b)   exhibits such income not less than 20% (twenty percent) of the initial capital;

(c)   pays tax and other applicable sums calculated at the regular rate of tax on or before the filing of the return;

(d)   submits evidence relating to the existence of the business shown;

(e)   filed within the relevant taxday of the relevant tax year; and

(f)    states in writing that the return filed is not a due return;

(5) The said sub-section has been deleted in the current financial year.

(6) For the purposes of this section, —

(a)   “regular tax rate” means such rate of tax which is not exempted or reduced;

(b)   “outstanding return” means such return which has not been filed in the tax year to which the income year relates.

Comment :
In the said year, provision (1) of the mentioned law has been amended, and the conditional part has been removed, and provision (2) has been amended, and the conditional part has been removed. Additionally, provision (5) of the mentioned law has been repealed.

Comment :

আইনটি অর্থ আইন ২০২৪ দ্বারা সংশোধিত হয়েছে। (করবর্ষঃ ২০২৪-২০২৫) আলোচ্য করবর্ষে উক্ত আইনের উপ-ধারা (১) এর দফা (ক) সংশোধন করা হয়েছে ও শর্তাংশ বিলুপ্ত করা হয়েছে এবং উপ-ধারা (২) এর ) সংশোধন করা হয়েছে ও শর্তাংশ বিলুপ্ত করা হয়েছে। তাছাড়াও উক্ত আইনের উপ-ধারা (৫) বিলুপ্ত করা হয়েছে।