Income Tax Manual Part-II – Rule 21-30

Income Tax Manual Part-II – Contents

21. Statement of deduction of tax under the head “Salaries

  1. [(1)Where a deduction is made under section 50 from an empoyee, not being a deduction by or on behalf of the Govermment, a monthly statement, in the proforma given below, shall be sent by the person making the deduction to the authorities mentioned in sub-rule (3) by the twentieth day of the month following the end of the month in which the deduction is made:
  2. Statement of Tax Deducted from salaries

    under section 50 of the Income Tax Ordinance,1984(XXXVI of 1984)

    For the month of:
    Name of the employer:
    TIN:
    Address:

  3. Particulars of the employee from whom the deduction of tax is made
    Sl. No. Name Designation TIN
    1 2 3 4
  4. Particulars of salaries
    Basic salary including arrear or advance Allowances and benefits paid in cash Value of benefit not paid in cash Any other amount falling under the head “salaries” Total
    5 6 7 8 9
  5. Amount of Tax deducted payment of deducted tax to the credit of the government Cumulative deduction in this month of current year Remarks
    Challan* No. Challan Date Bank name Amount
    10 11 12 13 14 15 16

    *if payment is made in any other mode specified by the Board, provide information relevant to that mode.

    I certify that-
    (a) I am competent and authorized to make the statement;
    (b) the particulars given in the statement are correct and complete.

    Signature and Seal

    Name

    Designation

    TCAN

    phone & E-mail

    Date of signature.

    (2) In cases where the trustees of an approved superannuation fund repay any contributions to an employee during his life time but not at, or in connection with, the termination of his employment, the trustees shall forthwith send a statement giving the following particulars:

    (a) Name and address of the employee;
    (b) The period for which the employee has contributed to the superannuation fund;
    (c) The amount of contributions repaid as-
    (i) principal
    (ii) interest;
    (d) The average rate of deduction of tax during the preceding three years;
    (e) Amount of tax deducted on repayment.

    (3) The statement under sub-rule (1) and(2) shall be sent to the Deputy Commissioner of Taxes under whose jurisdiction the employee is assessed or to such other income tax authority or authorities as the Board may specify.] Subs F. A. 2016

    22. Commissioner’s power to permit ’employer to deduct tax under the head “Salaries” in lump sum every month and submit yearly statement.—

    1. In the case of income chargeable under the head “Salaries” where deduction is not made by or on behalf of Government, the Commissioner may, notwithstanding anything contained in rules 13 and 21(1), permit an employer to pay tax on the income of his employees chargeable under the head “Salaries” in a lump sum every month based on the average amount of tax deductible every month from such income and to submit at the end of the year to the Deputy Commissioner of Taxes within whose jurisdiction the deduction is made (or where there is more than one Deputy Commissioner of Taxes having jurisdiction in the same area to the Deputy Commissioner of Taxes specified by the Commissioner) a state­ment in the form specified in rule 23(3); such permission may be granted subject to the following conditions and any other conditions which he may specify, namely:—
      1. (a) the employer shall, at the end of each year, calculate the tax due on the income under the head “Salaries” paid to his employees during the year and adjust any excess or deficiency in the month of June, such adjustment shall be made in accordance with the provision of section 50(2) of the Ordinance, that adjustments shall be made in each indi­vidual case and any excess recovered from one employee shall not be adjusted against any short recovery from another employee; and
      2. (b) in the case of an employee leaving service, the particulars mentioned in the statement referred to in this rule shall be sent forthwith to the Deputy Commissioner of Taxes concerned.

    23. Persons responsible for making payments under the head “Salaries”.—

    1. (1) In this rule, “prescribed officer” referred to in section 108 of the Ordinance, means:—
      1. (a) Civil Audit Officers for all gazetted officers and others who draw their pay from audit offices on separate bills, and also for all pensioners who draw their pensions from audit offices;
      2. (b) Treasury Officers for all gazetted officers and others who draw their pay from treasuries on separate bills without counter signature, and also for all pensioners who draw their pensions from treasuries;
      3. (c) Heads of civil or military offices for all non-gazetted officers whose pay is drawn on establishment bills or on bills countersigned by the head of office;
      4. (d) Forest disbursing officers and Public Works Department disbursing Officers in cases where direct payment from treasuries is not made, for themselves and their establishments;
      5. (e) Head Postmasters for (i) themselves, their gazetted subordinates and the establishments of which the establishment pay bills are prepared by them, (ii) gazetted supervising and controlling officers of whose head­quarters post office they are in-charge, and (iii) pensioners, drawing their pensions through post offices; Head Record Clerks, Railway Mail Service, for themselves and all the staff whose pay is drawn in their establishment pay bills; the disbursing officers in the case of the Administrative and Audit Officers;
      6. (f) Controllers of Military Accounts (including Divisional Military Supply, Marine and Field Controllers) for all gazetted military officers under their audit;
      7. (g) disbursing officers in the Military Works Department for themselves and their establishments; and
      8. (h) Chief Accounts Officers or Chief Auditors or Railways concerned for all railway employees under their audit.
    2. (2) The payment made under the head “Salaries” referred to in section 108(a) or the Ordinance shall be an amount which the maximum amount not liable to tax in the financial year in which such salary is earned.
    3. [(3) The annual statement to be prepared and furnished to the deputy Commissioner of Taxes before the first day of September each year under section 108 of the Ordinance shall be made in the following form and verified in the manner indicated therein, namely:-
    4. Statement regarding the payment of salary
      under section 108 of the Income Tax Ordinance, 1984 (XXXVI of 1984)

      Statement for Financial Year:
      Name of the employer:
      TIN:
      Address:

      PART I
      Details of the payments made to employees

    5. SI.No. Name of the employee. Designation Twelve-digit Taxpayer’s Identification Number Total amount of salary, wages, bonus, annuities, pensions ,gratuities, commission, fees or profits in lieu of salary and wages including payments made at or in connection with the termination of the employment and advance of salary, etc.
      1 2 3 4 5
    6. periodical cash allowance
      6
      House rent Conveyance Entertainment Medical Others, if any
    7. Value of rent free accommodation or value of any concession in rent for the accommodation provided by the employer Value of free conveyance, full time or part time, if any, provided by the employer Value of free or concessional passages provided by the employer Salary paid by the employer for domestic and personal services to the employee
      7 8 9 10
    8. Employer’s contribution to the recognezed provident/superannuation/pension fund Value of any benefit or annuity provided by the employer free of cost or at concessional rate or any other sum not included in the preceding columns Total amount liable to tax under section 21 of the Ordinance Tax payable on the amount in column 13
      11 12 13 14
    9. Eligible amount for tax credit, if any, u/s 44(2)(b) of the Ordinance for tax credit Amount or tax credit u/s 44(2)(b) of the Ordinance Net amount of tax payable Tax deducted Tax paid to the credit of the Government Remarks
      15 16 17 18 19 20
    10. Mention the amount in taka (৳)

      PART II

      A. Payment made to the employees not having twelve-digit TIN

    11. A1 Number of employees without Twelve-digit TIN
      A2 Total amount of payments as salaries to employees (payments constituting income classifiable under the head “Salaries”)
      A3 Total amount of such payments made to employees not having twelve-digit TIN
      A4 Percentage of payment to employees not having twelve-digit TIN (A2÷A3)×100
    12. B. Payment made to foreign employees

    13. B1 Number of foreign employees
      B2 Total amount of payments as salaries to foreign employees (payments constituting income classifiable under the head “Salaries”)
      B3 Total amount of such payments made to foreign employees
      B4 Percentage of payment to foreign employees(A2÷A3)×100
    14. Sl Name of employee Designation Twelve-digit TIN Amount of cash reimbursement Purpose of reimbursement
      (1) (2) (3) (4) (5) (6)
    15. Mention the amount in taka (৳)

      I certify that-
      (a) the above statement contains a complete list of the total amount paid to employees;
      (b) the particulars above are correct and complete.
      Signature & Seal
      Name…………………
      Designation
      Date of signature.] Subs F. A. 2016

    24. Return of income.—

    1. [(1) The return of the income required to be filed, by the assessee other than company, under section 75 of the Ordinance shall be in the following form and shall be verified in the manner indicated therein:
    2. IT-11GA2016
      RETURN OF INCOME
      For an Individual Assesse

      The following schedules shall be the integral part of this return and must be annexed to return in the following cases:
      Schedule 24A– if you have income from salaries
      Schedule 24B– if you have income from house property
      Schedule 24C– if you have income from business or profession
      Schedule 24D—- if you have investment and claim tax rebate
      photo

      PART 1
      Basic information

      01 Assessment Year

      2 0 0 0
      02 Return submitted under section 82BB?(tick one)
      Yes
      No
      03 Name of the Assessee 04 Gender
      05 Twelve-digit TIN o6 Old TIN
      07 Circle o8 Zone
      09 Resident Status (tick one ) Resident
      Non-resident
      10 Tick on the box (es) below if you are:
      10A gazetted war-wounded Freedom fighter
      10B A person with disability
      10C Aged 65 years or more
      10D A parent of a person with disability
      11 Date of birth (DDMMYYYY)
      12 Income year

      to

      13 If employed, employer’s name
      14 Spouse Name 15 Souse TIN (if any)
      16 Father’s Name 17 Mother’s Name
      18 Present Address 19 Permanent Address
      20 Contact Telephone 21 E-mail
      22 National Identification 23 Business Identification Numbers

      PART II
      Particulars of Income and Tax

    3. TIN

    4. Particulars of Total Income

      Amount৳

    5. 24 Salaries (annex Schedule 24A) S.21
      25 Interest on securities S.22
      26 Income from house property (annex Schedule 24B) S.24
      27 Agricultural income S.26
      28 Income from business or profession (annex Schedule 24C) S.28
      29 Capital gains S.31
      30 Income from other sources S.33
      31 Share of income from firm or AOP
      32 Income of minor or spouse under section 43(4) S.43
      33 Foreign income
      34 Total income (aggregate of 24 to 33)
    6. Tax Computation and Payment

      Amount৳

    7. 35 Gross tax before tax rebate
      36 Tax rebate (annex Schedule 24D)
      37 Net tax after tax rebate
      38 Minimum tax
      39 Net wealth surcharge
      40 Interest or any other amount under the Ordinance (if any)
      41 Total amount payable
      42 Tax deducted or collected at source (attach proof)
      43 Advance tax paid(attach proof)
      44 Adjustment of tax refund [mention assessment year(s) of refund]
      45 Amount paid with return (attach proof)
      46 Total amount paid and adjusted (42+43+44+45)
      47 Deficit or excess (refundable) (41-46)
      48 Tax exempted income
    8. PART III
      Instruction,Enclosures and Verification

    9. TIN

    10. 49 Instructions
      1. Statement of assets, liabilities and expenses (IT-10B) and statement of life style expense (IT-10BB) must be furnished with the return unless you are exempted from furnishing such statement (s) under section 80.
      2. Proof of payments of tax, including advance tax and withholding tax and the proof of investment for tax rebate must be provided along with return.
      3. Attach account statements and other documents where applicable
      50 If you are a parent of a person with disability, has your spouse availed the extended tax exemption threshold?(tick one) Yes
      No
      51 Are you required to submit a statement of assets, liabilities and expenses (IT-10B) under section80(1)?(Tick one) Yes
      No
      52 Schedules annexed (tick all that are applicable)
      24A
      24C
      24D
      53 Statements annexed (tick all that are applicable )
      IT-10B
      IT-10BB
      54 Other statements, documents, etc. attached (list all )
    11. Verification and signature

    12. 55 Verification I solemnly declare that to the best of my knowledge and belief the information given in this return and statements and documents annexed or attached herewith are correct and complete.
      Name Signature
      Date of Signature (DDMMYY)
      2 0
      Place of Signature
    13. For official use only
      Return Submission Information

    14. Date of Submission (DD-MM-YYYY)
      2 0
      Tax Office Entry Number

      Individual

      ACKNOWLEDGEMENT RECEIPT OF
      RETURN OF INCOME

    15. Assessment Year

      2 0
      Return under section 82BB? (tick one)
      Yes…………………..No

      Name of the Assessee
      Twelve-digit TIN Old TIN
      Circle Taxes Zone
      Total income shown (serial34)
      Amount payable (serial 41)৳ Amount paid and adjusted (serial 46)৳
      Amount of net wealth shown in IT10B ৳ Amount of net wealth surcharge paid ৳
      Date of submission (DD-MM-YYYY) Tax office entry Number
      Signature and seal of the official receiving the return
      Date of Signature Contact Number of Tax Office
    16. (2) The return of income required to be filed by a company assesseee under the Ordinance shall be in the following form and verified in the manner indicated therein:

      IT-11GHA2016
      RETURN OF INCOME
      Foe a company as defined under clause (20) of section 2
      PART I
      Basic Information

    17. 01
      2 0 0 0
      02 Return submitted under section(tick one)
      82BB
      82(proviso)
      Other
      03 Name of the Assessee
      04 Address 05 Phone(s)
      06 E-mail
      07 Type (tick one )
      07A Public limited
      07B Private limited
      07C Local authority
      07D Other
      If other, mention the type
      08 12-digit TIN 09 Old TIN
      10 Circle 11 Zone
      12 Incorporation number 13 Incorporation date
      14 Income year

      to

      15 Resident status (tick one) Resident
      Non-resident
      16 Main business 17 Business Identificaton Number (s)
      18 Any export in the income year? (tick the box if YES) 19 Main export item (if applicable)
      20 Name of auditor(s) 21 Audit report date

      PART II
      Particulars of Income and Tax

    18. TIN

    19. A. Particulars of Total Income

      Amount৳

      22 Interest on securities S.22
      23 Income from house property (annex Schedule 24B) S.24
      24 Agricultural income S.26
      25 Income from business or profession S.28
      26 Capital gains S.31
      27 Income from other sources S.33
      28 Total income (22+23+24+25+26+27)

      B. Tax Computation and Payment

      Amount৳

      29 Tax computed on total income
      30 Net tax after tax rebate (if any)
      31 Minimum tax
      32 Interest or any other amount under the Ordinance (if any)
      33 Total amount payable
      34 Tax deducted or collected at source (attach proof)
      35 Advance tax paid (attach proof)
      36 Adjustment of tax refund [mention assessement year (s) fund]
      37 Amount paid with return (attach proof)
      38 Total amount paid and adjusted (34+35+36+37)
      39 Deficit or excess (refundable) (33-38)

      PART III
      Particulars of Tax Benefits

    20. TIN

    21. A. Income enjoying tax exemption (provide additional paper if necessary)

      40 Income exempted from tax
      Source Section SRO Amount ৳
      1
      2
      3

      B. Income enjoying reduced tax rate (s) (provide additional paper if necessary)

      41 Income subject to reduced rate of tax
      Source Section SRO Amount ৳
      1
      2
      3

      42 Tax payable if there were no exemption or reduced rate
      43 Tax payable with exemption or reduced rate
      44 Amount of tax benefits (42-43)
      45 Tax rebate
      46 Tax benefits and rebate (44+45)

      PART IV
      Financial Statements

    22. TIN

    23. A. Income Statement Current IncomeYear৳ Previous IncomeYear৳
      47

      Sales/Turnover/Receipts
      48 VAT (if any)
      49 Net sales/ Turnover/Receipts (47-48)
      50 Cost of Sales
      51 Gross Profit (49-50)
      52 Other operation income
      53 General & Administrative expenses
      53A Expenses paid in cash
      54 Selling & Marketing expenses
      54A Expenses paid in cash
      55 Other operating expenses
      55A Expenses paid in cash
      56 Profit from operation{(51+52)-(53+54+55)}
      57 Financial expenses
      57A Expenses paid to non-resident
      58 Income from associates/subsidiaries
      59 Any other business income
      60 Profit before tax

      TIN

      b. Balance Sheet Current IncomeYear৳ Previous IncomeYear৳
      61 Non-current assets (61A+61B+61C+61D+61E)
      61A Property, plant and equipment, software, etc.
      61B Intangible assets
      61C Financial assets (other than 61D)
      61D Investments and loans to affiliated entities
      61E Other non-current assets
      62 Current assets (62A 62B+62C+62D+62E)
      62A nventories
      62B Trade and other receivables
      62C Advance, deposits and prepayments
      62D Cash, bank and cash equivalents
      62E Other current assets
      63 Total Assets (61+62)
      64 Equity (64A+64B+64C+)
      64A Paid-up capital
      64B Reserves & Surplus
      64C Retained earnings
      65 Non-current liabilities (65A+65B+65C)
      65A Bonds/Debentures
      65B Long term borrowings
      65C Loans from affiliated entities
      65D Other non-current liabilities
      66 Current liabilities (66A+66B+66C+66D)
      66A Short term borrowings
      66B Creditors/Payables
      66C Provisions
      66D Others
      67 Total Equity and Liabilities (64+65+66)

      PART VOther Particulars

    24. TIN

    25. A. Particulars of bank accounts (provide additional paper if more names )

      68 Name of bank (s) Account number(s) Branch name (if applicable)
      1
      2
      3
      4
      5

      B. Particulars of directors (provide additional paper if more names )

      69 Name of directors (s) TIN % of share in
      1
      2
      3
      4
      5

      C. Particulars of affiliated entities (provide additional paper if more names )

      70 Name(s) of affiliated entity TIN Type (company, firm etc.)
      1
      2
      3
      4
      5

      PART VI
      Instruction, Enclosures and Verification

    26. TIN

    27. 71 Instructions
      (1) The Return shall be: (a) signed and verified by the person as specified in section 75, and (b) accompanied by-
      (i) statements of accounts audited by a Chartered Accountant;
      (ii) depreciation chart as per THIRD SCHEDULE of the Ordinance;
      (iii) computation of income in accordance with the provisions of the Ordinance;
      (iv) Schedule B of rule 24 if the assessee has income from house property;
      (2) In this return, if two entities shall be affiliated entities if they belong to a common group of companies or have more than twenty five percent common shareholders or directors or run by a common management;
      (3) All amounts shall be in rounded up taka(৳)
      72 Schedules, statements, documents, etc. attached (list)

      73 Verification
      I solemnly declare that-
      (a) to the best of my knowledge and belief the information given in this return and statements and documents annexed or attached herewith are correct and compete;
      (b) I am signing this return in my copacity as——————-
      And I am competent to sign this return and verify it.
      Name Signature
      Designation
      Date of Submission (DD-MM-YYYY)
      2 0
      Place of Signature

      For official use only
      Return submission Information

      Date of Submission (DD-MM-YYYY)
      2 0
      Place of Signature

      Company
      ACKNOWLEDGEMENT RECEIPT OF RETURN OF INCOME

      Assessment Year

      2 0
      Return submitted under section(tick one)
      82BB
      82(proviso)
      Other
      Name of the Assessee
      Twelve-digit TIN Old TIN
      Circle Taxes Zone
      Total income shown (serial 28)৳
      Amount payable (serial 33) ৳ Amount paid (serial 38) ৳
      Date of submission (DD-MM-YYYY)
      Tax Office Entry Number
      Signature and seal of the official receiving the return
      Date of Signature Contact Number of Tax Office.

      (3) The return of income by a required to be filed by an assessee other than an individual or a company under the Ordinance shall be in the following form and verified in the manner indicated therein:

      IT-11CHA2016
      RETURN OF INCOME
      For an assessee other than an individual or a company
      The following schedules shall be the integral part of this return and must be annexed to return in the following cases:
      Schedule 24A if you have income from salaries
      Schedule 24B if you have income from house property
      Schedule 24C if you have income from business or profession
      Schedule 24D if you have investment and claim tax rebate
      PART I
      Basic information

      01 Assessment Year

      2 0 0 0
      02 Return under section 82BB
      Yes
      No
      03 Name of the Assessee
      04 Type of the assessee (tick one)
      04A A firm
      O4B An association of person
      04C Other
      If other, mention type
      04 Address
      06 Phone 07 E-mail
      08 Twelve-digit TIN 09 Old TIN
      10 Circle 11 Zone
      12 Income year
      13 Resident status (tick one) Resident
      Non-resident
      14 Commencement/Registration authority 15 Commencement/Registration number
      16 Registering authority (if applicable)
      17 Business Identification Number(s)

      PART II
      Particulars of income and Tax
      (some particulars are related only to Hindu Undivided Family)

    28. TIN

      A. Particulars of Total Income Amount ৳
      18 Salaries (annex Schedule24A) S.21
      19 Interest on securities S.22
      20 Income from house property (annex Schedule 24B) S.24
      21 Agricultural income S.26
      22 Income from business or profession S.33
      23 Capital gains S.31
      24 Income from other sources S.33
      25 Share of income from firm or AOP (Where applicable)
      26 Income of minor or spouse under section 43(4) S.43
      27 Foreign income
      28 Total income (aggregate of 18 to 27)

      B. Tax Computation and Payment Amount ৳
      29 Gross tax before tax rebate
      30 Tax rebate in applicable case (annex Schedule24D)
      31 Net tax after tax rebate
      32 Minimum tax
      33 Interest or any other amount under the Ordinance (if any)
      34 Total amount payable
      35 Tax deducted or collected at source (attach proof)
      36 Advance tax paid (attach proof)
      37 Adjustment of tax refund [mention assessment year (s) of refund]
      38 Amount paid with return (attach proof)
      39 Total amount paid and adjusted (35+36+37+38)
      40 Deficit or excess (refundable) (34-39)
      41 Tax exempted income

      PART II
      Particulars of income and Tax

    29. TIN

      42 Main business or profession (type)
      43 Name of the business (as in the trade licence)
      44A Are the accounts audited? Yes No
      44B If Yes, the name of auditor(s)
      44C Audit report date

      45 Name of partners or members in case of firm or AOP (provide additional paper if more names) TIN
      1.
      2.
      3.
      4.

      C. Income Statement Amount ৳
      46 Sales/ Turnover/ Receipts
      47 VAT(if any)
      48 Net Sales/ Turnover/Receipts (46-47)
      49 Cost of sales
      50 Gross profit (48-49)
      51 General & Administrative expenses
      52 Selling & Marketing expenses
      53 Other expenses
      54 Net profit (50-51-52-53)
      55 Any other income from business or profession
      56 Profit before tax (54+55)

      TIN

      b. Balance Sheet Amount ৳
      57 Non-courrent assets (57A+57B+57C+57D)
      57A Property, plant and equipment, software, etc.
      57B Intangible assets
      57C Financial assets
      57D Other non-current assets
      58 Current assets (58A+58B+58C+58D+58E)
      58A Inventories
      58B Trade and other receivables
      58C Advance, deposits and prepayments
      58D Cash, bank and cash equivalents
      58E Other current assets
      59 Total Assets (57+58)
      60 Capital (60A+60B+60C)
      60A Opening capital
      60B Net profit
      60C Withdrawals
      61 Non-Current liabilities (61A+61B+61C)
      61A Bank loans
      61B Other borrowings
      61C Other non-current liabilities
      62 Current liabilities (62A+62B+62C)
      62A Short term borrowings
      62B Creditors/Payables
      62C Other current liabilities
      63 Total Equity and Liabilities (60+61+62)

      PART III
      Enclosures and Verification

    30. TIN

      64 Are the accounts required to be audited? Yes
      No
      65 Have you submitted audited accounts? Yes
      No
      66 Schedules annexed (tick all that are applicable)
      24A
      24B
      24D
      67 Other statements, documents, etc. attached (list all)

      73 Verification
      I solemnly declare that-
      (a) to the best of my knowledge and belief the information given in this return and statements and documents annexed or attached herewith are correct and compete;
      (b) I am signing this return in my copacity as——————-
      And I am competent to sign this return and verify it.
      Name Signature
      Designation
      Date of Submission (DD-MM-YYYY)
      2 0
      Place of Signature

      For official use only
      Return submission Information

      Date of Submission (DD-MM-YYYY)
      2 0
      Place of Signature

      Company
      ACKNOWLEDGEMENT RECEIPT OF RETURN OF INCOME

      Assessment Year

      2 0 0 0
      Return submitted under section(tick one)
      Yes
      No
      Name of the Assessee
      Twelve-digit TIN Old TIN
      Circle Taxes Zone
      Total income shown (serial 28)৳
      Amount payable (serial 33) ৳ Amount paid (serial 38) ৳
      Date of submission (DD-MM-YYYY)
      Tax Office Entry Number
      Signature and seal of the official receiving the return
      Date of Signature Contact Number of Tax Office.

      (4)The return of income under section 82D shall be in the following form and verified in the manner indicated therein:

      Form of return of income under the Income-tax Ordinance,1984
      (Ord. XXXVI OF 1984)
      (Rerurn under section 82D)

      IT-11GAGA
      Assessment Year…..

      1.Name of the Assessee:……………………………………………….
      2.TIN:
      3.(a)Circle:…….. (b)Taxes Zone:
      4.Status: Individual/Firm/AOP (please tick)
      5.Present Address………………………………………………………..
      ……………………………………………………….
      6.Father’s Name …………………………………..

      7. Mother’s Name………………………….
      8.Spouse’s Name …………………………………..
      9. Date of Birth…………………………
      10.Mobile/Telephone…………………………………….
      11. E-mail (if any)
      12. National ID No………………….

      13. Nature of Business/Profession…………

      14. Total income : Tk.
      15. Next tax payable : Tk.
      16. Tax paid on the basis of this return : (a)Amount (in figure):
      (b)Pay order/Challan No:
      (c)Date:

      Vdrification
      I,……………………………………………..father/ husband……………………TIN:………………………..solemnly declare that to the best of my knowledge and belef the information given in this return is correct and complete.

      Place:…………………….
      Date:…………………..

      Signature of the Assessee

      N.B Please see the brief instructions overleaf before filling up the return.

      ………………………………………………………………………………………………………………………………………………………………..

      Brief Instructions for calculating income of an individual assessee.

      If required, please get help from Income-tax Ordinance, 1984 (Ord. XXXVI of 1984),and Income Tax Rules, 1984.

      1.Particulars of Income and Tax Amount in Tk.
      A.Income from business/Profession:
      (a)Total sale/receipts/commision/(as per section 28):
      (b)Total expenses of business or profession (As per manufacturing/trading/profit-loss accounts) (section 29):
      (c)Net profit/income[(a)-(b)]:
      Net tax payable
      B.Rate of tax
      In case of business:
      Initial capital to be shown Rate of Tax (Tk.) Applicability
      Upto Tk 6 lakh 3,000/- For the assessee not located under any city corporation or any paurashava of district headquarters;
      Upto Tk 7 lakh 3,500/- For the assessee located at paurashava in district headquarters and other area excluding city corporation;
      Upto Tk 8 lakh 4,000/- For assessee of any area
      Upto Tk 10 lakh 5,000/- For assessee of any area
      Upto Tk 15 lakh 10,000/- For assessee of any area
      In case of profession:
      Length of profesison Rate of Tax (Tk.) Applicability
      Upto 3 Years 3,000/- For the assessee not located under any city corporation or any paurashava of district headquarters;
      Upto 4 Years ,500/- For the assessee located at paurashava in district headquarters and other area excluding city corporation;
      Upto 5 Years 4,000/- For assessee of any area
      Upto 10 Years 5,000/- For assessee of any area.

      ………………………………………………………………………………………………………………………………………………………..

      Acknowledgement Receipt

      Serial No. in return register:……….Date of submission of Return:…………..
      Received income tax return from Mr./Mrs. ………… TIN …………… for the Assessment Year…………..
      Income shown in the return Tk………..and tax paid Tk………….

      Seal Signature of
      the Dputy Commissioner of Taxes/Officer
      in Charge
      Circle……………. Taxes Zone………….

      (5)The schedules required to be annexed to the returns in applicable cases shall be in the following form:

      SCHEDULE 24A
      Particulars of income from salaries

      Annex this Schedule to the return of income if you have income from salaries

      01 Assessment Year 02 TIN

      Particulars Amount (A) Tax exempted (B) Taxable (C=A-B)
      03 Basic pay
      04 Special pay
      05 Arrear pay (if not included in taxable income carlier)
      06 Dearness allowance
      07 House rent allowance
      08 Medical allowance
      09 Canveyance allowance
      10 Festival allowance
      11 Allowance for support staff
      12 Leave allowance
      13 Honorarium/Reward/Fee
      14 Overtime allowance
      15 Bonus/Ex-gratia
      16 Other allowances
      17 Employer’s contribution to a recognized provident fund
      18 Interest accrued on a recognized provident fund
      19 Deemed income for transport facility
      20 Deemed income for free furnished/unfurnished accommodation
      21 Other, if any (give detail)
      22 Total

      All figures of amount are in taka (৳)

      Name Signature & Date
    31. SCHEDULE 24B
      Particulars of income from house property
      Annex this Schedule to the return of income if you have income from house property

      01 Assessment Year 02 TIN

      For each house property

      03 Description of the house propertyr
      03A Address of the property 03B Total Area
      03C Share of the asessee(%)
      Income from house property Amount
      04 Annual Value
      05 Deductions (aggregate of 05A to 05G)
      05A Repair, Collection, etc.
      05B Municipal or Local Tax
      05C Land Revenue
      05D Interest on Loan/Mortgage/Capital Charge
      05E Insurance Premium
      05F Vacancy Allowance
      05G Other, if any
      06 Income from house property (04-05)
      07 If case of partial ownership., the share of income

      Provide information if income from more than one house property

      08 Aggregate of income of all house properties (1+2+3+—)
      (provide additional papers if necessary )
      1 (Income from house property 1)
      2 (Income from house property 2)
      3 (Income from house property 3)
      Name Signature & Date

      SCHEDULE 24C

      Summary of income from business or profession
      To be annexed to return by an assessee having income
      from business or profession

      01 Assessment Year 02 TIN
      03 Type of min business or profession
      04 Name (s) of the business or profession
      (as in trade licence)
      05 Address(es)

      Use serial numbers if more names and addresses

      Summary of Income

      Amount

      06 Sales/Turnover/Receipts
      07 Gross Profit
      08 General, administrative, selling and other expenses
      09 Net Profit (07-08)

      Summary of Balance Sheet

      Amount

      10 Cash in hand & at bank
      11 Inventories
      12 Fixed assets
      13 Other assets
      14 Total assets (10+11+12+13)
      15 Opening capital
      16 Net profit
      17 Withdrawals in the income year
      18 Closing capital (15+16+17)
      19 Liabilities
      20 Total capital and liabilities (18+19)
      Name Signature & Date

      SCHEDULE 24D

      Particulars of tax credit/rebate To be annexed to return by an assessee claiming investment tax credit
      (Attach the proof of claimed investment, contribution, etc.)

      01 Assessment Year 02 TIN

      Particulars ofrebatable investment, contribution,etc.

      Amount

      03 Life insurance premium
      04 Contribution to deposti pension scheme (not exceeding allowable limit)
      05 Investment in approved savings certificate
      06 Investment in approved debenture or debenture stock, Stock or Shares
      07 Contribution to provident fund to which Provident Fund Act , 1925 applies
      08 Self contribution and employer’s contribution to Recognized Provident fund
      09 Contribution to Super Annuation Fund
      10 Contribution to Benevolent fund and Group Insurance Premium
      11 Contribution to Zakat fund
      12 Others, if any (give details )
      13 Total allowable investment, contribution etc.
      14 Eligible amount for rebate (the lesser of 14A, 14B or 14C )
      14A Total allowable investment, contribution, etc. (as in 13)
      14B ..% of the total income (excluding any income for which a tax
      exemption or a reduced rate is applicable under sub-section (4) of
      section 44 or any income from any source or sources mentioned in
      clause (a) of sub-section (2) of section 82C.)
      14A Total allowable investment, contribution, etc. (as in 13)
      15 Amount of tax rebate calculated on eligible amount (Serial 14)Under section 44 (2)(b)
      Name Signature & Date

      (6) An Application for time extension under sub-section (6) of section 75 shall be in the following form:

      Application of time extension for return submission

      [section 75 (6) of the Income Tax Ordinance, 1984 (XXXVI of 1984)]

      Applicants Copy

      Assessment

      01 Name of the Assessee 02 Address
      01 Name of the Assessee
      01 Name of the Assessee 02 Address
      06 Applied Extension upto
      (DD-MM-YYYY)
      07 Reasons for time extension
      08 Signature and Date
      Name Signature

      (to be signed by the person who will sign the return
      under section 75(3)

      Date of signature Place of signature
      09 Time extender upto
      (DD-MM-YYYY)

      10 Tax Office Entry Number
      11 Signature and seal of the Deputy Commissioner of

      Application of time extension for return submission

      [section 75(6) of the Income Tax Ordinance, 1984 (XXXVI of 1984)]

      Office Copy

      Assessment

      01 Name of the Assessee 02 Address
      01 Name of the Assessee
      01 Name of the Assessee 02 Address
      06 Applied Extension upto
      (DD-MM-YYYY)
      07 Reasons for time extension
      08 Signature and Date
      Name Signature

      (to be signed by the person who will sign the return
      under section 75(3)

      Date of signature Place of signature
      09 Time extender upto
      (DD-MM-YYYY)

      10 Tax Office Entry Number
      11 Signature and seal of the Deputy Commissioner of

      ] Subs F. A. 2016

      24A. Return of withholding tax-
      [[There turn of withholding tax required to be filed under section 75A of the Ordinance shall be in the following form and verified in the manner indicated therein:

      RETURN OF WITHHOLDING TAXES
      Under section 75A of the Income Tax Ordinance, 1984 (XXXVI of 1984)

      1. The following schedules shall be integral part of the return-
      Schedule 25AA, if tax withheld under section 52AA
      Schedule 25AB, if tax withheld under section 56
      Schedule 25AC, if tax withheld from certain sources.

      2. First Return shall be filed by thirty first day of January of the financial year in which the deduction or collection was made; the Second Return shall be filed by the thirty first day of July of the next financial year following the year in which the deduction or collection was made.

      PART I
      Basic information

      01 Return of the Financial Year

      2 0 0 0
      02 First Return

      Second Return

      03 Name of the Person
      04 Type of the Person (tick one)
      04A A company

      04B A Co-operative society

      04C An NGO

      04D Other

      05 TIN 06 TCAN
      07 Circle 08 Zone
      09 Address 10 Phone(s)
      11 Fax 12 E-mail
      13 Main Business (sector)
      14 If you are a liaison or a branch office:
      14A Name and tax residence of the parent company
      14B Tax residence of the parent company

      PART II
      Particulars of tax withheld

      TIN TCAN

      15 Sources and amount of tax withheld
      Sl Sources Section No. of persons from which tax withheld Amount of tax withheld
      A Salaries 50
      B Execution of a contract 52(1)(a)
      C Supply of goods 52(1)(b)
      D Manufacture, process or conversion 52(1)(c)
      E Printing, packaging or binding 52(1)(d)
      F Deduction from payment of royalties etc. 52A
      G Deduction from the payment of services (attach Schedule 25AA) 52AA
      H L/C commission 52I
      I Freight forward agency commission 52M
      J Payment to resident person against services provided to foreign person 52Q
      K Deduction of tax from the service of international gateway service in respect of phone call 52R
      L Deduction from payment onacount of local letter of credit 52U
      M House/office rent 53A
      N Collection of tax from export of knit-wear and woven garments 53BB
      O Collection of tax from export of any good except certain items 53BBBB
      P Payment to actor/actress 53D
      Q Payment as commission or discount for distribution of goods 53E
      R Interest on savings and fixed deposit 53F
      S Insurance commission 53G
      T Rental value of vacant land, plant or machinery 53J
      U Advertising bill of newspaper or magazine 53K
      V Deduction of tax from any sum paid by real estate developer to land owner 53P
      W Dividends 54
      X Deduction from payment to non-residents (attach Schedule 25AB) 56
      Y Sources not mentioned above Attach Schedule 24AC

      PART III
      Particulars of payment of tax withheld

      (attach proof of payments)

      TIN TCAN

      16 Payment of the tax withheld to the credit of the government
      16A Total amount withheld
      16B Total amount aid to the credit of the Government
      16C Excess or deficit of payment (if any) 16A-16B

      17 Details of payment of the tax withheld to the credit of the government (add lines if necessary)
      Sl Challan*No. Date Bank Amount
      (1)
      (2)
      (3)
      (4)
      (5)
      (6)
      (7)
      (8)
      (9)
      (10)
      (11)
      (12)
      17A

      *if payment is made in any other mode specified by the Board, provide information relevant to that mode.

      PART IV
      Particulars of payment of tax withheld

      (attach proof of payments)

      TIN TCAN

      18 Schedules annexed (tick all that are applicable) 25AA 25AB 25AC
      19 Other statements, documents, etc. attached (list all)

      20 Verification
      I solemnly declare that-
      (a) to the best of my knowledge and belief the information given in this return and statements and documents annexed or attached herewith are correct and compete;
      (b) I am signing this return in my copacity as——————-
      And I am competent to sign this return and verify it.
      Name Signature
      Designation
      Date of Submission (DD-MM-YYYY)
      2 0
      Place of Signature

      For official use only
      Return submission Information

      Date of Submission (DD-MM-YYYY)
      2 0
      Tax Office Enter Number

      Withholding

      ACKNOWLEDGEMENT RECERPT OF
      RETURN OF WITHHOLDING TAX

      Return of the Financial Year

      2 0 0 0
      First Return

      Second Return

      Name of the Person
      TIN TCAN
      Circle Zone
      Date of Submission (DD-MM-YYYY)
      Tax Office Entry Number
      Signature and seal of the official receiving the return
      Date of Signature Contact Number of Tax Office

      Schedule 25AA
      Particulars of tax withheld
      Under section 52AA of the Income Tax Ordinance, 1984 (XXXVI of 1984)

      TIN TCAN
      Return of the Financial Year

      2 0 0 0
      First Return

      Second Return

      Sl Sources No. of persons from which tax withheld ৳ Amount of tax withhold
      1 Advisory or consultancy service
      2 Professional service, technical services fee, or technical assistance fee
      3 Catering service
      4 Cleaning service
      5 Collection and recovery agency
      6 Management of events, training, workshops etc.
      7 Private security service
      8 Supply of manpower
      9 Indenting commission
      10 Meeting fees, training fees or honorarium
      11 Mobile network operator, technical support service provider or service delivery agents engaged in mobile banking operations
      12 Credit rating agency
      13 Motor garage or workshop
      14 Private container port or dockyard service
      15 Shipping agency commission
      16 Stevedoring/berth operation commission
      17 Transport service, car rental
      18 Any other services not mentioned above
      Total

      Name Signature & Date

      Schedule 25AA
      Particulars of tax withheld
      Under section 56 of the Income Tax Ordinance, 1984 (XXXVI of 1984)

      TIN TCAN
      Return of the Financial Year

      2 0 0 0
      First Return

      Second Return

      Sl Sources No. of persons from which tax withheld Amount of tax withhold
      1 Advisory or consultancy service
      2 Per-shipment inspection service
      3 Professional service, technical services, technical know-how or technical assistance
      4 Architecture, interior design or landscape design, fashion design or process design
      5 Certification, rating etc.
      6 Charge or rent for satellite, airtime or frequency, rent for channel broadcast
      7 Legal service
      8 Management service including event management
      9 Commission
      10 Royalty, license fee or payments related to intangibles
      11 Interest
      12 Advertisement broadcasting
      13 Advertisement making
      14 Air transport or water transport
      15 Contact or sub-contract
      16 Supply
      17 Capital gain
      18 Insurance premium.
      19 Rental or machinery, equipment etc.
      20 Dividend
      21 Artist, singer or player
      22 Salary or remuneration
      23 Exploration or drilling in petroleum operations
      24 Survey for oil or gas exploration
      25 Any service for making connectivity between oil or gas field and its export point
      26 Any payments against any services not mentioned above
      27 Any other payments
      Total

      Name Signature & Date

      Schedule 25AC
      Particulars of tax withheld under sources not mentioned in serial 1-24 of
      part II of the Withholding Tax Return

      TIN TCAN
      Return of the Financial Year

      2 0 0 0
      First Return

      Second Return

      Sl Sources
      (provide additional papers if more sources)
      No. of persons from which tax is withheld Amount of tax withhold ৳
      1
      2
      3
      4
      5
      6
      7
      8
      Total

      ] Subs F. A. 2016

      25. Statement of assets and liabilites-

      1. [The statement required to be furnished under sub-section (1) of section 80 shall be in the following form and verified in the manner indicated therein:
      2. IT-10B2016

      3. STATEMENT OF ASSETS, LIAMILITIES AND EXPENSES
        Under section 80(1) of the Income Tax Ordinance, 1984 (XXXVI of 1984)

      4. 1. Mention the amount of assets and liabilities that you have at the last date of the income year: All items shall be at cost value include legal, registration and all other related costs;
        2. If your spouse or minor children and dependent (s) are mot assessee, you have to include their assets and liabilities in your statement;
        3. Schedule 25 is the integral part of this Statement if you have business capital or agriculture or non-agricultural property. Provide additional papers if necessary.

        01 Assessment Year
        02 Statement as on (DDMMYYYY)
        03 Name of the assessee 04 TIN

        Particulars Amount
        05 Business capital (05A+05B)
        05A Business capital other than 05B
        05B Director’s shareholdings in limited companies (as in Schedule 25)
        06 06A Non-agricultural property (as in Schedule25)
        06B Advance made for non-agricultural property (as in Schedule25)

        07
        08 Financial assets value (08A+08B+08C+08D+08E)
        08A Share, debentures etc.
        08B Savings certificate, bonds and other government securities
        08C Fixed deposit, Term deposits and DPS
        08D Loans given to others (Mention name and TIN)
        08E Other financial assets (give details)
        09 Motor car (s) (use additional papers if more than two cars
        Sl Brand name Engine (CC) Registration No.
        1
        2
        10 Cold, diamond, gems and other items (mention quantity)
        11 Furniture, equipment and electronic items
        12 Other assets of significant value
        13 Cash and fund outside business (13A+13B+13C+13D)
        13A Notes and currencies
        13B Banks, cards and other electronic cash
        13C Provident fund and other fund
        13D Other deposits, balance and advance (other than 08)
        14 Gross wealth (aggregate of 05 to 13)
        15 Liabilities outside business (15A+15B+15C)
        15A Borrowings from banks and other financial institutions
        15B Unsecured loan (Mention name and TIN)
        15C Other loans or overdrafts
        16 Net wealth (14-15)
        17 Net wealth at the last date of the previous income year
        18 Change in net wealth (16-17)
        19 Other fund outflow during the income year (19A+19B+19C)
        19A Annual living expenditures and tax payments (as IT-10BB)
        19B Loss, deductions, expenses, etc. not mentioned in It-10BB
        19C Gift, donation and contribution (mention name of recipient)
        20 Total fund outflow in the income year (18+19)
        21 Sources of fund (21A+21B+21C)
        21A Income shown in the return
        21B Tax exempted income and allowance
        21C Other receipts and sources
        22 Shortage of fund, if any (21-20)

        23

        Verification

        I solemnly declare that to the best of my knowledge and belief the information given this statement and the schedule annexed herewith and correct and complete.

        Name Signature and date

        SCHEDULE 25
        tobe annexed to the Statement of Assets, Liabilities and Expenses (IT-10B)

        01 Assessment Year 02 TIN

        03 Share holdings in limited companies as director No. of shares Value ৳
        01
        02
        03
        04

        04 Non-agricultural property at cost value or any advance made for such property (description, location and size) Value at the start of income year৳ increased/decreased during the income year ৳ Value at the last date of income year ৳
        01
        02
        03
        04

        05 Agricultural property at cost value (description, Iocation and size) Value at the start of income year৳ increased/decreased during the income year ৳ Value at the last date of income year ৳
        01
        02
        03
        04

        (Provide additional paper if necessary)

        Name Signature & Date.”;

        ] Subs F. A. 2016
        25A. Statement of expenses relating to the life style.-

        1. [The statement required to be furnished under sub-section (2) of section 80 shall be in the following form and verified in the manner indicated therein:
        2. IT-10BB2016

          STATEMENT OF EXPENSES RELATING TO LIFESTYLE

          under section 80(2) of the Income tax Ordinance, 1984(XXXVI of 1984)

        3. 01 Assessment Year
          02 Statement as on (DDMMYYYY)
          03 Name of the assessee 04 TIN

          Particulars Amount ৳ Comment
          05 Expenses for food, clothing and other essentials
          06 Housing expense
          7 Auto and transportation expenses (07A+07B)
          7A Driver’s salary, fuel and maintenance
          7B Other transportation
          8 Household and utility expenses (08A+08B+08C+08D)
          8A Electricity
          8B Gas, water, sewer and garbage
          8C Phone, internet, TV channels subscription
          8D Home-support staff and other expenses
          09 Housing expense/td>

          10 Special expenses(10A+10B+10C+10D)
          10A Festival, party, events and gifts
          10B Domestic and overseas tour, holiday,etc.
          10C Donation, philanthropy, etc.
          10D Other special expenses
          11 Any other expenses
          12 Total expense relating to lifestyle (05+06+07+08+09+10+11)
          13 Payment of tax, charges, etc. (13A+13B)
          13A Payment of tax at source
          13B Payment of tax, surcharge or other amount
          14 Total amount of expense and tax (13+14)

          Verification and signature

          15 Verification
          I solemnly declare that to the best of my knowledge and belief the information given in this statement and the schedule annexed herewith are correct and completc.
          Name Signature and date.”;

          ] Subs F. A. 2016

        25AA. Declaration under section 19A for special tax treatment.

        1. The declaration to be furnished as required under section 19A of the Income tax Ordinance, 1984 shall be in the following manner:-
        2. (1) Name and address of the assessee:……………………..
        3. (2) TIN:………………….
        4. (3) Name of the (a) Circle…………….. (b) taxes Zone…………
        5. (4) Name of the industrial undertaking in which the investment is made/to be made…………………………….
        6. (Registered office/Address)…………………….
        7. (5) Source(s) of Investment………………………………..
          1. Amount of investment (in figures)……………………..
          2. (in worlds)……………………
        8. (6) Probable date of completion of investment…………
        9. (7) Tax paid:
          1. (a) Amount (in figures)……………..
          2. (in words)…………………
          3. (b) Challan /Pay-order No……………..
          4. Bank ……………………………….Date……………….
        10. (8) Number of employees to be employed in the industrial undertaking in which the investment is made/to be made……………………………………………………
        11. I solemnly declare that to be best of my knowledge and belife the information given above is correct and complete.
        12. Name and signature of the assessee

          Date:………………………………

        [25AAA. Statement of assets and liabilities for individual
        having income from salary.

        1. The statement to be furnished as required under section 75(2)(d) and 80 of the Ordinance shall be in the following form and shall be verified in the manner indicated therein:
        2. Statement under sections 75(2)(d) and 80 of the Income-tax Ordinance, 1984 (XXXVI of 1984) of assets, liabilities and expenses of self, spouse, minor children or dependants and assets and transferred as on ……………………
        3. IT-10BBB

        4. Statement of assets and liabilities for Salaried person (as on —-/—-/20 )

        5. Name of the Assessee: ……………..…………….. TIN

          1. Non-Agricultural Property (at cost with legal expenses ) :Land/House property (Description and location of property Tk. ……………….
          2. Agricultural Property (at cost with legal expenses) :Land (Total land and location of land property) Tk……………….
          3. Investments:
          (a) Shares/Debentures Tk. ………..
          (b) Saving Certificate/Unit Certificate/Bond Tk. ………..
          (c) Prize bond/Savings Scheme/FDR Tk. ………..
          (d) Loans given Tk. ………..
          (e) Other Investment Tk. ………..
          Total =           Tk………..
          4. Motor Vehicles (at cost) : Type of motor vehicle and Registration number Tk………..
          5. Jewellery (quantity and cost) : Tk………..
          6. Furniture (at cost) : Tk………..
          7. Electronic Equipment (at cost) : Tk……….
          8. Cash Asset :
          (a) Cash in hand Tk. ………..
          (b) Cash at bank Tk. ………..
          (c) Other deposits Tk. ………..
          Total =           Tk………..
          9. Any other assets (With details) Tk………….

          Total Assets

          Tk. ……….
          10. Less Liabilities:
          (a) Mortgages secured on property or land Tk. ………..
          (b) Unsecured loans Tk. ………..
          (c) Bank loan Tk. ………..
          (d) Others Tk. ………..

          Total Liabilities

          Tk…………………

          11. Net wealth as on last date of the income year(Difference between total assets and total liabilities) Tk………………..
          12. Net wealth as on last date of previous income year Tk………………..
          13. Accretion in wealth (Difference between serial no. 11 and 12) Tk……………….
          14. Personal & Family Expenditure: Tk. ……………..
          15. Total Accretion of wealth (Total of serial 13 and 14) Tk……………….
          16. Sources of Fund :
          (i) Shown Return Income Tk. ………..
          (ii) Tax exempted/Tax free Income Tk. ………..
          (iii) Other receipts(please specify) Tk. ………..

          Total source of Fund =

          Tk…………….
          17. Difference (Between serial 15 and 16) Tk……………
        6. I solemnly declare that to the best of my knowledge and belief the
          information given in this form is correct and complete.
        7. Name & signature of the Assessee

          Date ………………..

        1. Assets and liabilities of self, spouse (if she/he is not an assessee), minor
          children and dependant(s) to be shown in the above statements.
        2. *Please provide documents and use separate sheet, if needed.
        3. Instructions to fill up the Return Form
        1. Instructions:
        2. (1) This return of income shall be signed and verified by the individual assessee or
          person as prescribed u/s 75 of the Income Tax Ordinance, 1984.
        3. (2) Enclose where applicable:
          1. (i) Salary statement for salary income;
          2. (ii) Deed or rental agreement (if any) for house property income;
          3. (iii) Documents in support of any other income or liabilities shown;
          4. (iv) Documents in support of investments made in any form;
          5. (v) Computation of income according to Income-tax Ordinance, 1984;
          6. (vi) Provide evidence in support of tax payment.
        4. (3) Documents furnished to support the declaration should be signed by the assessee or
          his/her authorized representative.
        5. (4) Assets and liabilities of self, spouse (if she/he is not an assessee), minor children
          and dependant(s) to be shown in this form.
        6. (5) If needed, please use separate sheet.
        7. (6) Please visit NBR’s website www.nbr-bd.org for further information.

        Acknowledgement Receipt of Income Tax Return

        Government of the People’s Republic of Bangladesh

        Office of the Deputy Commissioner of Taxes

        Taxes Circle———–, Taxes Zone————

        1. Name of the Assessee: …………………………………..Assessment Year: 20 -20
        2. Name of the assessee:………………………………… Assessment year:………………
        3. UTIN/TIN:

        Total income shown in Return: Tk ………………………… Tax paid: Tk …………………….

        Gross Wealth shown: Tk. ………………….. Net Wealth shown : Tk ………………………..

        Date of receipt of return: ………………………Serial No. in Return Register………………….

        Return submitted under section 82BB/Normal

        Signature of Receiving Officer with seal.

        25AAAA. Statement of assets and liabilities for individual having
        income not exceeding taka three lakh from business or profession.-

        1. The statement to be furnished as required under section 75(2)(d) and 80 of the Ordinance shall be in the following form and shall be verified in the manner indicated therein:
        2. Statement under sections 75(2)(d) and 80 of the Income Tax Ordinance, 1984 (XXXVI of 1984) of assets, liabilities and expenses of self, spouse, minor children or dependants and assets and transferred as on ……………………
        3. IT-10BBBB

         

         

        Statement of assets and liabilities for individual having income not exceeding taka three lakh from business or profession (as on —-/—-/20 )

        1. Name of the Assessee: ……………..…………….. TIN

        1. (a) Business Capital (Closing balance) Tk. ……………………..

        (b) Directors Shareholdings in Limited Companies ( at cost)

        Name of Companies Number of sharesTk. ……………………..

        Tk. ……………….2. Non-Agricultural Property (at cost with legal expenses ) :

        Land/House property (Description and location of property)Tk. ……………..3. Agricultural Property (at cost with legal expenses ) :

        Land (Total land and location of land property)Tk………………..4. Investments: (a) Shares/DebenturesTk. ………..(b) Saving Certificate/Unit Certificate/BondTk. ………..(c) Prize bond/Savings Scheme/FDRTk. ………..(d) Loans givenTk. ………..(e) Other InvestmentTk. ………..

        Total =

        Tk………..5. Motor Vehicles (at cost)

         

        Type of motor vehicle and Registration numberTk………..6.Jewellery (quantity and cost) :Tk………..7. Furniture (at cost) :Tk………..8.Electronic Equipment (at cost) :Tk……….(a) Cash in handTk. ………..(b) Cash at bankTk. ………..(c) Other depositsTk. ……….. Total =           Tk………..9. Cash Asset : (a) Cash in handTk. ………..(b) Cash at bankTk. ………..(c) Other depositsTk. ………..

        Total =

        Tk. ………..10. Any other assets (With details)Tk. ………

        Total Assets

        Tk. ………11. Less Liabilities: (a) Mortgages secured on property or landTk. ………..(b) Unsecured loansTk. ………..(c) Bank loanTk. ………..(d) OthersTk. ………..

        Total Liabilities

        Tk……………….12. Net wealth as on last date of the income year

         

        (Difference between total assets and total liabilities)Tk……….13. Net wealth as on last date of previous income yearTk……….14. Accretion in wealth (Difference between serial no. 12 and 13)Tk……….15. Personal & Family Expenditure:Tk. …….16. Total Accretion of wealth (Total of serial 14 and 15)Tk……….17. Sources of Fund : (i) Shown Return IncomeTk. ………..(ii) Tax exempted/Tax free IncomeTk. ………..(iii) Other receipts (please specify)Tk. ………..

        Total source of Fund =

        Tk……….18. Difference (Between serial 16 and 17)Tk……….

        • I solemnly declare that to the best of my knowledge and belief the
          information given in this form is correct and complete.
        • Name & signature of the Assessee

          Date ………………..

        • Assets and liabilities of self, spouse (if she/he is not an assessee), minor
          children and dependant(s) to be shown in the above statements.
        • *Please provide documents and use separate sheet, if needed.
        • Instructions to fill up the Return Form

         

        1. Instructions:
        2. (1) This return of income shall be signed and verified by the individual assessee or
          person as prescribed u/s 75 of the Income Tax Ordinance, 1984.
        3. (2) Enclose where applicable:
          1. (i) Salary or remuneration statement for salary income;
          2. (ii) Deed or rental agreement (if any) for house property income;
          3. (iii) Statement of accounts for business income;
          4. (iv) Documents in support of any other income or liabilities shown;
          5. (v) Documents in support of investments made in any form;
          6. (vi) Computation of income according to Income-tax Ordinance, 1984;
          7. (vii) Provide evidence in support of tax payment.
        4. (3) Documents furnished to support the declaration should be signed by the assessee or
          his/her authorized representative.
        5. (4) Assets and liabilities of self, spouse (if she/he is not an assessee), minor children
          and dependant(s) to be shown in this form.
        6. (5) If needed, please use separate sheet.
        7. (6) Please visit NBR’s website www.nbr-bd.org for further information.

         

        Acknowledgement Receipt of Income Tax Return

        Government of the People’s Republic of Bangladesh

        Office of the Deputy Commissioner of Taxes

        Taxes Circle———–, Taxes Zone————

        1. Name of the Assessee: …………………………………..Assessment Year: 20 -20
        2. Name of the assessee:………………………………… Assessment year:………………
        3. TIN:

        Total income shown in Return: Tk ………………………… Tax paid: Tk …………………….

        Gross Wealth shown: Tk. ………………….. Net Wealth shown : Tk ………………………..

        Date of receipt of return: ………………………Serial No. in Return Register………………….

        Return submitted under section 82BB/Normal]Added F. A. 2013

        26. Notice of demand.—

        1. The notice of demand under section 135(1) of the Ordinance shall be in the following form and shall be accompanied by the tax/refund computation form appended hereto:
        2. Provided that the tax/refund computation form need not accompany the notice of demand in cases where a penalty or interest has been levied subsequent to the assessment order and it is not practicable to include the amount of the same in the tax/refund computation form.
        3. Notice of Demand/refund under section 135(1) of the Income Tax Ordinance, 1984.
        4. Notice of demand/refund under section 135(1) of the Income Tax Ordinance, 1984.

          To
          …………………..
          ……..

          Status…………..
          TIN…………..

          1. This is to give you notice that the sum of Taka……….(In words, Taka…………)as specified below has been determined to be payable by/refundable to you for the assessmentyear(s)………………..
          Income tax ৳…………….
          Surcharge ৳…………….
          Interest ৳…………….

          Delay interest ৳…………….
          Penalty ৳…………….
          Any other sum (u/s….)
          2. You are required to pay the amount mentioned above on or before……………….by challan/demand draft/payorder/account payee cheque of a scheduled bank, as prescribed by income Tax Rules, 1984.
          3. Failure to pay the said amount by the date specified above will entail penalty or other legal consequences under the provisions of the income tax Ordinance,1984.

          4. If you intend to appeal against the order of assessment, penalty, interest or any other matter which is subject to appeal under the provisions of the Income Tax Ordinance, 1984, you may file an appeal to the authouity and within the time as mentioned below:

          Authority Time
          Appellate Additional/Joint Commissioner of Taxes,…………………………………….. within forty five days-
          (a) in the case where the appeal is related to assessment or penalty, from the date of service of this notice, and
          (b) in any other case, from the date on which the intimation of the order to be appealed against is served.
          Commissioner of Taxes (Appeals)
          Taxes Appellate Tribunal…………………………………………. within sixty days of the date on which the order sought to be appealed against is communicated

          Date:
          Place:

          Deputy Commissioner of Taxes
          Circle:
          Taxes Zone:”

          ] Subs F. A. 2016

          Delete inappropriate words

          • Tax/Refund computation form

          • Serial No.

           

          No…………Ledger Folio……………………………….No…………Category of the case as per this assessment……TIN……….

          Name of assessee…………………

          Address………………….

          …………………………….

          Status……………………

          Detailed sources of incomeAmount of income or loss of the year under as assessment.Amount of loss
          (Sec. 28) of earlier years set off against income of or added to loss of col. 2.Resultant income or loss.Tax already deducted or paid at source.12345     A. Income accruing, arising or received in or deemed to have accrued, arisen or been received in Bangladesh.    Sec.21. – Salaries – Government/ others.    Sec.22. – Interest on securities from –

          (a) Government (Tax free)/ (Taxed)……

          (b) Local authorities and companies (Taxed)……    Sec.24. – House property ……………    Sec.26. – Agricultural income………………    Sec.28. – Business or profession (give description of trade, profession, etc.)………… Share of profits from Firm (Taxed)/(Untaxed A.O.P. (Taxed)/(Untaxed).    Sec.31. – Capital gains………    Sec.33. – Other sources : Dividend Interest (other than interest on securities) Any other source-    Total under A    B. Foreign Income    Total Income (A+B)    Computation of TaxAmountTotal income:Tk………..Sums eligible for tax credit under section 44(2)(b):

          1. 1. Life insurance premia.
          2. 2. Deduction for deferred annuity.
          3. 3. Contribution to provident fund to which Provident Funds Act, 1925, applies.
          4. 4. Contribution of assessee and his employer to recognized provident fund.
          5. 5. Contribution to approved superannuation fund.
          6. 6. Investment in approved stocks, shares, debentures or deben­ture-stocks, etc.
          7. 7. Investment in Government securities, savings certificates or instruments, etc.
          8. 8. Contribution to Deposit Pension Scheme.
          9. 9. Contribution to Zakat Fund, etc.
          10. 10. Payment to benevolent fund/group insurance scheme.
          11. 11. Other items any.

          Total: Tk……………Total rate if income tax chargeable on total income.Tk.

          Average rate of income tax.

          Sums included in total income on which relief in tax is to be allowed at the average rate.Tax credit deductible under section 44(2)(b)

          1. 1. Interest from tax-free securities exempt under paragraph 19 of Part B of the Sixth Schedule.
          2. 1. Share from A.O.P. or Firm. on the profits of which tax has already been paid.
          3. 3. Other items, if any.
          4. Total amount on which relief is due.
          5. Relief in income tax on the above amount.
          6. Total income tax payable by the assessee

          Deduct :

          1. 1. Income tax deducted or otherwise paid at source under sections 50, 51, 52, 53, 54, 55 or 56. Chapter VII
          2. 2. Amount of advance payment of tax under sections 64, 67 or 68.
          3. 3. Income tax paid on the basis of return under section 74.
          4. 4. Income tax paid as provisionally assessed under section 81.
          5. 5. Income tax paid as per original assessment on ………..(date).
          6. 6. Income tax refunded as per original assessment on ……….. (date).
          7. 7. Double income tax relief with country (give name).

          Net amount of income tax payable/refundablePenalties-under sections 89(3), 123, 124, 125, 126, 127, 128, 129 and 137(1).Composition under section 170.Balance payable or refundable. Interest under section 73 and 73;Tk……………

          1. (i) 75% of Tax payable on assessment,
          2. (ii) Tax paid under section 64 or 68.
          3. (iii) Tax paid under sections 50 to 56. Chapter VII
          4. (iv) Difference between (i) and the total of (ii) and (iii) simple interest thereon at 10% per annum from………… to …………..

          Total interest payable by assessee.Interest payable by Government under section 72Total sums payable/refundable (in figures)Tk.(in words)Taka   Deputy Commissioner of Taxes

          Circle ………………………….

          Zone……………………………

          Date ………………………………….Date of issue of notice of demand/refund voucher.No. and date of Voucher…………………………..Amount of refund Taka…………………..

          • Assets and liabilities of self, spouse (if she/he is not an assessee), minor children and dependant(s) to be shown in the above statements.
          • *Please provide documents and use separate sheet, if needed.
          • Instructions to fill up the Return Form

          26A. Mode of Payment of tax by the assessee.-

          1. (1) All payment of tax under section 64, 70, 73, 74, 82D. 83(2), 83(2), 84, 89(3), 107(2)(a), 120, 121(4)(a), 123,124, 125, 126, 127, 128, 129, 135(2), 137(1), 154(1), 158(5), 160(1) and any other payments relating to the proceedings under this Ordinance shall be [made by –
            1. (a) pay order or demand draft or account payee cheque of a scheduled bank issued in favour of the Deputy Commissioner of Taxes of the concerned taxes circle; or
            2. (b) electronic payment (e-payment):]Subs F. A. 2012
            3. Provided that where the payment is made by account payee cheque, it is to be paid in a manner by which it can be encashed within the same clearing house where the office of the concerned Deputy Commissioner of Taxes is situated:
            4. Provide further that where the payment does not exceed five thousand taka, the payment can be made through treasury challan.
          2. (2) Payments under sub-rule (1) shall be made as follows-
            1. (a) where the payment is made under section 64, on or before the dates specified in section 66:
            2. (b) where the payment is made under section 74, on or before the date on which the return of income is filed;
            3. (c) where the payment is made under any other section mentioned in sub-rule (1), on or before the date specified in the demand notice.

          27. Form of appeal to the Appellate Joint Commissioner.—

          1. Form for drawing up of appeal and verification thereof under section 154(1) shall be as follows:
          2. FORM OF APPEAL TO THE APPELLATE JOINT COMMISSIONER OF TAXES. IN THE OFFICE OF THE APPELLATE JOINT COMMISSIONER OF TAXES,

            ………………..RANGE……………ZONE……………..

          3. Circle of Assessment
          4. Name of the Appellant and, in the case of a firm,
          5. also the names of its partners.
          6. Income year
          7. Assessment year
          8. Deputy Commissioner of Taxes passing the order.
          9. Section under which the Deputy Commissioner of Taxes passed the order.
          10. Income tax demanded.
          11. Date of service of the order appealed against or of the Notice of Demand.
          12. Address to which the notices may be sent to the appellant.
          13. Relief claimed in appeal.
          14. Grounds of Appeal—
            1. 1.
            2. 2.
            3. 3.
            4. 4.
          15. Signature(Appellant)……………………

            Name in block letters……………………

            Address………………………………………

          16. Verification.

          17. I,………………………………………. the appellant, do hereby declare that what is stated above is true to the best of my information and belief.
          18. Signature ……………………

            Name in block letters……………………

            Address………………………………………

          19. Notes:
            1. (I) The appeal petition shall be filed in duplicate.
            2. (2) The appeal petition shall be accompanied by the Notice of Demand or the copy of the order appealed against.
            3. (3) The form of appeal and verification thereof shall be signed—
              1. (a) in the case of an individual, by the individual himself;
              2. (b) in the case of a company or local authority, by the principal officer;
              3. (c) in the case of a firm, by a partner;
            4. (4) A copy of the appeal petition is to be submitted to the concerned Deputy Commissioner of Taxes.

          27A. Form of appeal to Commissioner (Appeals).—

          1. Form for drawing up of appeal and verification thereof under section 154(1) shall be as follows:
          2. FORM OF APPEAL TO THE COMMISSIONER OF TAXES (APPEALS) IN THE OFFICE OF THE COMMISSIONER OF TAXES (APPEALS)

            ………………………ZONE…………………………

          3. Circle of Assessment.
          4. Name of the Appellant and, in the case of a firm, also the names of its partners.
          5. Income year
          6. Assessment year
          7. Deputy Commissioner of Taxes/Inspecting Joint Commissioner passing the order.
          8. Section under which the Deputy Commissioner of Taxes the inspecting joint commissioner passed the order.
          9. Income tax demanded.
          10. Date of service of the order appealed against or of the Notice of Demand.
          11. Address to which the notices may be sent to the appellant.
          12. Relief claimed in appeal.
          13. Grounds of Appeal—
            1. 1.
            2. 2.
            3. 3.
            4. 4.
          14. Signature(Appellant)……………………

            Name in block letters……………………

            Address………………………………………

          15. Verification.

          16. I,………………………………………. the appellant, do hereby declare that what is stated above is true to the best of my information and belief.
          17. Signature(Appellant)……………………

            Name in block letters……………………

            Address………………………………………

          18. Notes:
            1. (I) The appeal petition shall be filed in duplicate.
            2. (2) The appeal petition shall be accompanied by the Notice of Demand or the copy of the order appealed against.
            3. (3) The form of appeal and verification thereof shall be signed—
              1. (a) in the case of an individual, by the individual himself;
              2. (b) in the case of a company or local authority, by the principal officer;
              3. (c) in the case of a firm, by a partner;
              4. (d)in the case of any other association, by a member of the association ; and
              5. (e) in the case of a Hindu undivided family, by the Manager or Karta.
            4. (4) A copy of the appeal petition is to be submitted to the concerned Deputy Commissioner of Taxes.

          [27.B]Deleted F. A. 1994

          [27C.]Deleted F. A. 2012

          28. Form of appeal to Appellate Tribunal.—

          1. Form of appeal and verification thereof under section 158(5) shall be as follows:—
          2. Form of appeal to the Taxes Appellate Tribunal

          3. In the Taxes Appellate,Tribunal………………………………………………………………………
          4. No………………….. of …………………………
          5. Appellant Vs. Respondent.
          6. Income Tax *Circle in which assessment was made and* Range/Zone/in which it is located.
          7. Income year……………………………………
          8. Assessment year………………………………
          9. Section of the Income Tax Ordinance, 1984, under which the Deputy Commissioner of Taxes passed the order………….
          10. “Inspecting” Joint Commissioner of Taxes passing the order under section 120…..
          11. *Appellate Joint Commissioner of Taxes determining the appeal……………
          12. Date of Communication of the order of the Deputy Commissioner of Taxes…..
          13. Inspecting Joint Commissioner of Taxes…………………………………
          14. Appellate Joint Commissioner of Taxes…………………………………..
          15. Address to which notices may be sent to the respondent…………….
          16. Claim in appeal……………………..
          17. GROUNDS OF APPEAL.

          18. 1.
          19. 2.
          20. 3.
          21. 4.
          22. Signature…………………………..

            (Appellant/Authorised Representative, if any).

          23. Verification.

          24. I……………………………… the appellant/authorised representative, do hereby declare that what is stated above is true to the best of my informa­tion and belief.
          25. Verified today, the………………..day of …………………

            Signature…………………………

            (Appellant/Authorised Representative.)

          26. Notes:
            1. 1. The memorandum of appeal (including the grounds of appeal when filed on a separate paper) must be in triplicate and shall be accompanied by two copies (at least one of which should be a certified copy) of the order appealed against and two copies of the order of the Deputy Commissioner of Taxes.
            2. 2. The memorandum of appeal in the case on an appeal by the assessee must be accompanied by a fee of five hundred taka. It is suggested that the fee be credited in the Treasury or a branch of the Sonali Bank or the Bangladesh Bank after obtaining a challan from the Deputy Commissioner of Taxes and the triplicate portion of the challan sent to the Appellate Tribunal with the memoran­dum of appeal. The Appellate Tribunal shall not accept cheques, drafts, hundies or other negotiable instruments.
            3. 3. The memorandum of appeal shall set forth concisely and under distinct heads, the grounds of appeal without any argument or narrative and such grounds shall be numbered consecutively.
            4. 4. A copy of the appeal petition is to be submitted to the conecrned Deputy Commissioner of Taxes.
          27. *Delete whichever is inapplicable.

          29. Form of application for reference to high Court Division.—

            1. An application for reference to the High Court Division under section 160(1) shall be in the following form:—
            2. Form of Application for Reference under Section 160(1).

            3. IN THE SUPREME COURT OF BANGLADESH, HIGH COURT DIVISION, DHAKA

              …………………………..Bench

              (Special Original Jurisdiction)

            4. Income Tax Reference Application No…………………………………. of…………………………….
            5. In the matter of:
            6. Income Tax Ordinance, 1984 (XXXVI of 1984)
            7. And
            8. In the matter of :
            9. An application under section 160 of the Income Tax Ordinance, 1984.
            10. And

            11. In the matter of :
            12. An order of the Taxes Appellate Tribunal……………………………………………………. passed in Income Tax Appeal No…………… of 19………………………… (Assessment year………………..), dated……………………. .received by the applicant on……………… and arising out of the order of the Deputy Commissioner of Taxes……………….. Circle…………………………….
            13. And

            14. In the matter of:
            15. ………………………………………………………………………………………..Applicant.
            16. Versus

            17. ……………………………………………………………………………………………..Respondent
            18. To
            19. Mr. Justice……………………………………………. /the Chief Justice and his Compa­nion Justices of the said Hon’ble Court.
            20. The humble petition on

              behalf of the above named

              applicant most respectfully.

            21. SHEWETH:
            22. 1.
            23. 2.
            24. 3.
            25. 4.
            26. 5.
            27. [QUESTION OF LAW]Added F. A. 2012
            28. GROUNDS
            29. 1.
            30. 2.
            31. 3.
            32. 4.
            33. 5.
            34. AFFIDAVIT

            35. I, ……………………… son of……………………… aged about………………..years, residinga t…………………………….. by faith………………. by occupation……………….do hereby solemnly affirm and say as follows:
              1. 1. That I am……………………………………………… and as such I know the facts and circumstances of the case.
              2. 2. That the statements of facts as stated in the above application are true to my information………………………………………….. which I verily believe to be true.
          Prepared in my office.(Mr…………………………)Advocate.

          ………………………….
          Deponent.

          Solemnly affirmed by the said deponent The deponent is known to me and identified by me.
          Mr………………………………at the…………………………on this…………………………day of……………………..19…… Advocate
          at……………… A.M./P.M. Clerk to:………………………………………………………………………………………………………………………………………
          1. COMMISSIONER OF OATH,
          2. SUPREME COURT OF BANGLADESH,
          3. HIGH COURT DIVISION……………

          30. Determination of income from business when such income is also partially agricultural.—

          1. In the case of income which is partially “agricultural income” and partially income from “business”, in determining that part of income which is from “business”, the market value of any agricultural produce which has been raised by the assessee or received by him in kind and which has been utilised as raw material in such business or the sale proceeds of which are included in the accounts of the business shall be deducted, and no further deduction shall be made in respect of any expenditure incurred by the assessee as a cultivator or receiver of the produce in kind.

          30A. Determination of income from transfer of expert quota of garments.-

          1. For the purposes of sub-section (23) of section 19 of the Ordinance, an amount equal to 3% of the export value of the garments exportable against the export quota transferred by an assessee shall be deemed to be his income for the income year during which the transfer took place.

          1. [27B. FORM OF APPLICATION TO THE TAXES SETTLEMENT COMMISSION.-
            1. Form of application and verification thereof under section 152D shall be as follows:-
            2. FORM OF APPLICATION TO THE TAXES SETTLEMENT COMMISSION IN THE OFFICE OF TAXES SETTLEMENT COMMISSION…………………………………………….

            *No……………………of…………………………

            1. Circle of assessment
            2. Name of the applicant.
            3. Income year.
            4. Assessment year.
            5. If the applicant is a Company, the amount of paid up capital at the end to the income year.
            6. To be filled in by the officer.
            7. Deputy commissioner of Taxes/Inspection joint Commissioner of Taxes passing order.
            8. Section under which the order has been passed.
            9. Date of service of the order or of the Notice of Demand.
            10. Address to which the notices may be sent to the applicant.
            11. Grounds of application.1……………………………………………………………………………………2……………………………………………………………………………………3……………………………………………………………………………………4……………………………………………………………………………………
            12. ……………………….signature of Applicant.Name (block letters)…………………………..Address…………………………………………..

              Verification

            13. I,………………………………… the applicant, do humbly declare that what is state above is true to the best of my information and belief. I also declare that there is no appeal/revision petition lying against the order and that the right to file an appeal/revision petition with any other authority against the order is hereby waived.
            14. Signature…………………………………..Name (block letters)……………………Address…………………………………….
            15. Note:
            16. 1. The application shall be filed in duplicate.
            17. 2. The application shall be accompanied by (a) the notice of Demand and the copy of the order appealed against, and (b) a copy of the challan showing payment of application fee,
            18. 3. If the application is a company, a copy of the Balance Sheet as on the last day of the income year shall also be filed with the application.
            19. 4. The form of application and verification there of shall be signed-
              1. (a) In the case of an individual, by the individual himself;
              2. (b) In the case of a company, by the principal officer thereof;
              3. (c) In the case of a firm, by a partner;
              4. (d) In the case of any other association, by a member of the association; and
              5. (e) In the case of a Hindu undivided family, by the manager or Karta.] Deleted F. A. 1994
          2. [27C. Form of application for Alternative Dispute Resolution.-
            1. Form for drawing up of application and verification thereof under section 152H(4) shall be as follows;
            2. FORM OF APPLICATION FOR THE ALTERNATIVE DISPUTE RESOLUTION
            3. Office where application is to be submitted in (please tick)
              1. Appellate joint Commissioner of Taxes, Appeal Range–, Appeal Zone……..
               
              2. Appellate Additional Commissioner of taxes, appeal Range………, Appeal Zone……………….
               
              3. Commissioner of Taxes (Appeal), Appeal Zone……
               
              4. Registrar/Deputy Registrar, Taxes Appellate Tribunal, Dhaka/Chittagong/Khulna.
               
            4. Circle of assessment
            5. Name of the applicant and TIN-
            6. Assessment year(s)
            7. Deputy Commissioner of Taxes passing the order
            8. Section under which the Deputy Commissioner of Taxes passed the order
            9. Income tax demanded
            10. Date of service of the or FDR under dispute
            11. Address to which the notice(s) may be sent to the applicant
            12. Grounds for resolution of dispute
            13. Grounds of dispute Resolution-
            14. 1.
            15. 2.
            16. 3.
            17. 4.
            18. Signature (Applicant)

              Name in block letters………………………………………………………………………………………………………………………….

              TIN…………………………………………………………………………………………………………………………………………………..

            Verification

            1. I, ……………………………….., the applicant, do hereby declare that what is stated above is true to the best of my information and belief.
            2. Signature…………………………………..
            3. Name in block letters…………………….
            4. TIN…………………………………………..
            5. Note:
            6. (1) The application shall be filed in triplicate.
            7. (2) The application shall be accompanied by the notice of demand or the copy of the order under dispute.
            8. (3) The form of application and verification there of shall be signed-
              1. (a) In the case of an individual, by the individual himself;
              2. (b) In the case of a company or local authority, by the principal officer;
              3. (c) In the case of a form, by a partner.]Deleted F. A. 2012


          Income Tax Manual Part-II – Contents

          21. Statement of deduction of tax under the heae “Salaries

          1. [(1)Where a deduction is made under section 50 from an empoyee, not being a deduction by or on behalf of the Govermment, a monthly statement, in the proforma given below, shall be sent by the person making the deduction to the authorities mentioned in sub-rule (3) by the twentieth day of th emonth following the end of the month in which the deduction is made:
          2. Statement of Tax Deducted from salaries

            under section 50 of the Income Tax Ordinance,1984(XXXVI of 1984)

            For the month of:
            Name of the employer:
            TIN:
            Address:

          3. Particulars of the employee from whom the deduction of tax is made
            Sl. No. Name Designation TIN
            1 2 3 4
          4. Particulars of salaries
            Basic salary including arrear or advance Allowances and benefits paid in cash Value of benefit not paid in cash Any other amount falling under the head “salaries” Total
            5 6 7 8 9
          5. Amount of Tax deducted payment of deducted tax to the credit of the government Cumulative deduction in this month of current year Remarks
            Challan* No. Chillan Date Bank name Amount
            10 11 12 13 14 15 16

            *if payment is made in any other mode specified by the Board, provide information relevant to that mode.

            I certify that-
            (a) I am competent and authorized to make the statement;
            (b) the particulars given in the statement are correct and complete.

            Signature and Seal

            Name

            Designation

            TCAN

            phone & E-mail

            Date of signature.

            (2) In cases where the trustees of an approved superannuation fund repay any contributions to an employee during his life time but not at, or in connection with, the termination of his employment, the trustees shall forthwith send a statement giving the following particulars:

            (a) Name and address of the employee;
            (b) The period for which the employee has contributed to the superannuation fund;
            (c) The amount of contributions repaid as-
            (i) principal
            (ii) interest;
            (d) The average rate of deduction of tax during the preceding three years;
            (e) Amount of tax deducted on repayment.

            (3) The statement under sub-rule (1) and(2) shall be sent to the Deputy Commissioner of Taxes under whose jurisdiction the employee is assessed or to such other income tax authority or authorities as the Board may specify.] Subs F. A. 2016

            22. Commissioner’s power to permit ’employer to deduct tax under the head “Salaries” in lump sum every month and submit yearly statement.—

            1. In the case of income chargeable under the head “Salaries” where deduction is not made by or on behalf of Government, the Commissioner may, notwithstanding anything contained in rules 13 and 21(1), permit an employer to pay tax on the income of his employees chargeable under the head “Salaries” in a lump sum every month based on the average amount of tax deductible every month from such income and to submit at the end of the year to the Deputy Commissioner of Taxes within whose jurisdiction the deduction is made (or where there is more than one Deputy Commissioner of Taxes having jurisdiction in the same area to the Deputy Commissioner of Taxes specified by the Commissioner) a state­ment in the form specified in rule 23(3); such permission may be granted subject to the following conditions and any other conditions which he may specify, namely:—
              1. (a) the employer shall, at the end of each year, calculate the tax due on the income under the head “Salaries” paid to his employees during the year and adjust any excess or deficiency in the month of June, such adjustment shall be made in accordance with the provision of section 50(2) of the Ordinance, that adjustments shall be made in each indi­vidual case and any excess recovered from one employee shall not be adjusted against any short recovery from another employee; and
              2. (b) in the case of an employee leaving service, the particulars mentioned in the statement referred to in this rule shall be sent forthwith to the Deputy Commissioner of Taxes concerned.

            23. Persons responsible for making payments under the head “Salaries”.—

            1. (1) In this rule, “prescribed officer” referred to in section 108 of the Ordinance, means:—
              1. (a) Civil Audit Officers for all gazetted officers and others who draw their pay from audit offices on separate bills, and also for all pensioners who draw their pensions from audit offices;
              2. (b) Treasury Officers for all gazetted officers and others who draw their pay from treasuries on separate bills without counter signature, and also for all pensioners who draw their pensions from treasuries;
              3. (c) Heads of civil or military offices for all non-gazetted officers whose pay is drawn on establishment bills or on bills countersigned by the head of office;
              4. (d) Forest disbursing officers and Public Works Department disbursing Officers in cases where direct payment from treasuries is not made, for themselves and their establishments;
              5. (e) Head Postmasters for (i) themselves, their gazetted subordinates and the establishments of which the establishment pay bills are prepared by them, (ii) gazetted supervising and controlling officers of whose head­quarters post office they are in-charge, and (iii) pensioners, drawing their pensions through post offices; Head Record Clerks, Railway Mail Service, for themselves and all the staff whose pay is drawn in their establishment pay bills; the disbursing officers in the case of the Administrative and Audit Officers;
              6. (f) Controllers of Military Accounts (including Divisional Military Supply, Marine and Field Controllers) for all gazetted military officers under their audit;
              7. (g) disbursing officers in the Military Works Department for themselves and their establishments; and
              8. (h) Chief Accounts Officers or Chief Auditors or Railways concerned for all railway employees under their audit.
            2. (2) The payment made under the head “Salaries” referred to in section 108(a) or the Ordinance shall be an amount which the maximum amount not liable to tax in the financial year in which such salary is earned.
            3. [(3) The annual statement to be prepared and furnished to the deputy Commissioner of Taxes before the first day of September each year under section 108 of the Ordinance shall be made in the following form and verified in the manner indicated therein,namely:-
            4. Statement regarding the payment of salary
              under section 108 of the Income Tax Ordinance, 1984 (XXXVI of 1984)

              Statement for Financial Year:
              Name of the employer:
              TIN:
              Address:

              PART I
              Details of the payments made to employees

            5. SI.No. Name of the employee. Designation Twelve-digit Taxpayer’s Identification Number Total amount of salary, wages, bonus, annuities, pensions ,gratuities, commission, fees or profits in lieu of salary and wages including payments made at or in connection with the termination of the employment and advance of salary, etc.
              1 2 3 4 5
            6. periodical cash allowance
              6
              House rent Conveyance Entertainment Medical Others, if any
            7. Value of rent free accommodation or value of any concession in rent for the accommodation provided by the employer Value of free conveyance, full time or part time, if any, provided by the employer Value of free or concessional passages provided by the employer Salary paid by the employer for domestic and personal services to the employee
              7 8 9 10
            8. Employer’s contribution to the recognized provident/superannuation/pension fund Value of any benefit or annuity provided by the employer free of cost or at concessional rate or any other sum not included in the preceding columns Total amount liable to tax under section21 of the Ordinance Tax payable on the amount in column 13
              11 12 13 14
            9. Eligible amount for tax credit, if any, u/s 44(2)(b) of the Ordinance for tax credit Amount or tax credit u/s 44(2)(b) of the Ordinance Net amount of tax payable Tax deducted Tax paid to the credit of the Government Remarks
              15 16 17 18 19 20
            10. Mention the amount in taka (৳)

              PART II

              A. Payment made to the employees not having twelve-digit TIN

            11. A1 Number of employees without Twelve-digit TIN
              A2 Total amount of payments as salaries to employees (payments constituting income classifiable under the head “Salaries”)
              A3 Total amount of such payments made to employees not having twelve-digit TIN
              A4 Percentage of payment to employees not having twelve-digit TIN (A2÷A3)×100
            12. B. Payment made to foreign employees

            13. B1 Number of foreign employees
              B2 Total amount of payments as salaries to foreign employees (payments constituting income classifiable under the head “Salaries”)
              B3 Total amount of such payments made to foreign employees
              B4 Percentage of payment to foreign employees(A2÷A3)×100
            14. Sl Name of employee Designation Twelve-digit TIN Amount of cash reimbursement Purpose of reimbursement
              (1) (2) (3) (4) (5) (6)
            15. Mention the amount in taka (৳)

              I certify that-
              (a) the above statement contains a complete list of the total amount paid to employees;
              (b) the particulars above are correct and complete.
              Signature & Seal
              Name…………………
              Designation
              Date of signature.] Subs F. A. 2016

            24. Return of income.—

            1. [(1) The return of the income required to be filed, by the assessee other than company, under section 75 of the Ordinance shall be in the following form and shall be verified in the manner indicated therein:
            2. IT-11GA2016
              RETURN OF INCOME
              For an Individual Assesse

              The following schedules shall be the integral part of this return and must be annexed to return in the following cases:
              Schedule 24A– if you have income from salaries
              Schedule 24B– if you have income from house property
              Schedule 24C– if you have income from business or profession
              Schedule 24D—- if you have investment and claim tax rebate
              photo

              PART 1
              Basic information

              01 Assessment Year

              2 0 0 0
              02 Return submitted under section 82BB?(tick one)
              Yes
              No
              03 Name of the Assessee 04 Gender
              05 Twelve-digit TIN o6 Old TIN
              07 Circle o8 Zone
              09 Resident Status (tick one ) Resident
              Non-resident
              10 Tick on the box (es) below if you are:
              10A gazetted war-wounded Freedom fighter
              10B A person with disability
              10C Aged 65 years or more
              10D A parent of a person with
              11 Date of birth (DDMMYYYY)
              12 Income year

              to

              13 If employed, employer’s
              14 Spouse Name 15 Souse TIN (if any)
              16 Father’s Name 17 Mother’s Name
              18 Present Address 19 Permanent Address
              20 Contact Telephone 21 E-mail
              22 National Identification 23 Business Identification Numbers

              PART 2
              Particulars of Income and Tax

            3. TIN

            4. Particulars of Total Income

              Amount৳

            5. >24 Salaries (annex Schedule 24A) S.21
              25 Interest on securities S.22
              26 Income from house property (annex Schedule 24B) S.24
              27 Agricultural income S.26
              28 Income from business or profession (annex Schedule 24C) S.28
              29 Capital gains S.31
              30 Income from other sources S.33
              31 Share of income from firm or AOP
              32 Income of minor or spouse under section 43(4) S.43
              33 Foreign income
              34 Total income (aggregate of 24 to 33)
            6. Tax Computation and Payment

              Amount৳

            7. 35 Gross tax before tax rebate
              36 Tax rebate (annex Schedule 24D)
              37 Net tax after tax rebate
              38 Minimum tax
              39 Net wealth surcharge
              40 Interest or any other amount under the Ordinance (if any)
              41 Tax deducted or collected at source (attach proof)
              42 Tax deducted or collected at source (attach proof)
              43 Advance tax paid(attach proof)
              44 Adjustment of tax refund [mention assessment year(s) of refund]
              45 Amount paid with return (attach proof)
              46 Total amount paid and adjusted (42+43+44+45)
              47 Deficit or excess (refundable) (41-46)
              48 Tax exempted income
            8. PART 3
              Instruction,Enclosures and Verification

            9. TIN

            10. 49 Instructions
              1. Statement of assets, liabilities and expenses (IT-10B) and statement of life style expense (IT-10BB) must be furnished with the return unless you are exempted from furnishing such statement (s) under section 80.
              2. Proof of payments of tax, including advance tax and withholding tax and the proof of investment for tax rebate must be provided along with return.
              3. Attach account statements and other documents where applicable
              50 If you are a parent of a person with disability, has your spouse availed the extended tax exemption threshold?(tick one) Yes
              No
              51 Are you required to submit a statement of assets, liabilities and expenses (IT-10B) under section80(1)?(Tick one) Yes
              No
              52 Schedules annexed (tick all that are applicable)
              24A
              24C
              24D
              53 Statements annexed (tick all that are applicable )
              IT-10B
              IT-10BB
              54 Other statements, documents, etc. attached (list all )
            11. Verification and signature

            12. 55 Verification I solemnly declare that to the best of my knowledge and belief the information given in this return and statements and documents annexed or attached herewith are correct and complete.
              Name Signature
              Date of Signature (DDMMYY)
              2 0
              Place of Signature
            13. For official use only
              Return Submission Information

            14. Date of Submission (DD-MM-YYYY)
              2 0
              Tax Office Entry Number

              Individual

              ACKNOWLEDGEMENT RECEIPT OF
              RETURN OF INCOME

            15. Assessment Year

              2 0
              Return under section 82BB? (tick one)
              Yes…………………..No

              Name of the Assessee
              Twelve-digit TIN Old TIN
              Circle Taxes Zone
              Total income shown (serial34)
              Amount payable (serial 41)৳ Amount paid and adjusted (serial 46)৳
              Amount of net wealth shown in IT10B৳ Amount of net wealth surcharge paid ৳
              Date of submission (DD-MM-YYYY) Tax office entry Number
              Signature and seal of the official receiving the return
              Date of Signature Contact Number of Tax Office
            16. (2) The return of income required to be filed by a company assesseee under the Ordinance shall be in the following form and verified in the manner indicated therein:

              IT-11GHa2016
              RETURN OF INCOME
              Foe a company as defined under clause (20) of section 2
              PART I
              Basic Information

            17. 01
              2 0 0 0
              02 Return submitted under section(tick one)
              82BB
              82(proviso)
              Other
              03 Name of the Assessee
              04 Address 05 Phone(s)
              06 E-mail
              07 Type (tick one )
              07A Public limited
              07B Private limited
              07C Local authority
              07D Other
              If other, mention the type
              08 12-digit TIN 09 Old TIN
              10 Circle 11 Zone
              12 Incorporation number 13 Incorporation date
              14 Income year

              to

              15 Resident status (tick one) Resident
              Non-resident
              16 Main business 17 Business Identificaton Number (s)
              18 Any export in the income year? (tick the box if YES) 19 Main export item (if applicable)
              20 Name of auditor(s) 21 Audit report date

              PART IIParticulars of Income and Tax

            18. TIN

            19. A. Particulars of Total Income

              Amount৳

              22 Interest on securities S.22
              23 Income from house property (annex Schedule 24B) S.24
              24 Agricultural income S.26
              25 Income from business or profession S.28
              26 Capital gains S.31
              27 Income from other sources S.33
              28 Total income (22+23+24+25+26+27)

              B. Tax Computation and Payment

              Amount৳

              29 Tax computed on total income
              30 Net tax after tax rebate (if any)
              31 Minimum tax
              32 Interest or any other amount under the Ordinance (if any)
              33 Total amount payable
              34 Tax deducted or collected at source (attach proof)
              35 Advance tax paid (attach proof)
              36 Adjustment of tax refund [mention assessement year (s) fund]
              37 Amount paid with return (attach proof)
              38 Total amount paid and adjusted (34+35+36+37)
              39 Deficit or excess (refundable) (33-38)

              PART IIIParticulars of Tax Benefits

            20. TIN

            21. A. Income enjoying tax exemption (provide additional paper if necessary)

              40 Income exempted from tax
              Source Section SRO Amount ৳
              1
              2
              3

              B. Income enjoying reduced tax rate (s) (provide additional paper if necessary)

              41 Income subject to reduced rate of tax
              Source Section SRO Amount ৳
              1
              2
              3

              42 Tax payable if there were no exemption or reduced rate
              43 Tax payable with exemption or reduced rate
              44 Amount of tax benefits (42-43)
              45 Tax rebate
              46 Tax benefits and rebate (44+45)

              PART IVFinancial Statements

            22. TIN

            23. A. Income Statement Current IncomeYear৳ Previous IncomeYear৳
              47

              Sales/Turnover/Receipts
              48 VAT (if any)
              49 Net sales/ Turnover/Receipts (47-48)
              50 Cost of Sales
              51 Gross Profit (49-50)
              52 Other operation income
              53 General & Administrative expenses
              53A Expenses paid in cash
              54 Selling & Marketing expenses
              54A Expenses paid in cash
              55 Other operating expenses
              55A Expenses paid in cash
              56 Profit from operation{(51+52)-(53+54+55)}
              57 Financial expenses
              57A Expenses paid to non-resident
              58 Income from associates/subsidiaries
              59 Any other business income
              60 Profit before tax

              TIN

              b. Balance Sheet Current IncomeYear৳ Previous IncomeYear৳
              61 Non-current assets (61A+61B+61C+61D+61E)
              61A Property, plant and equipment, software, etc.
              61B Intangible assets
              61C Financial assets (other than 61D)
              61D Investments and loans to affiliated entities
              61E Other non-current assets
              62 Current assets (62B+62C+62D+62E)
              62A nventories
              62B Trade and other receivables
              62C Advance, deposits and prepayments
              62D Cash, bank and cash equivalents
              62E Other current assets
              63 Total Assets (61+62)
              64 Equity (64A+64B+64C+)
              64A Paid-up capital
              64B Reserves & Surplus
              64C Retained earnings
              65 Non-current liabilities (65A+65B+65C)
              65A Bonds/Debentures
              65B Long term borrowings
              65C Loans from affiliated entities
              65D Other non-current liabilities
              66 Current liabilities (66A+66B+66C+66D)
              66A Short term borrowings
              66B Creditors/Payables
              66C Provisions
              66D Others
              67 Total Equity and Liabilities (64+65+66)

              PART VOther Particulars

            24. TIN

            25. A. Particulars of bank accounts (provide additional paper if more names )

              68 Name of bank (s) Account number(s) Branch name (if applicable)
              1
              2
              3
              4
              5

              B. Particulars of directors (provide additional paper if more names )

              69 Name of directors (s) TIN % of share in
              1
              2
              3
              4
              5

              C. Particulars of affiliated entities (provide additional paper if more names )

              70 Name(s) of affiliated entity TIN Type (company, firm etc.)
              1
              2
              3
              4
              5

              PART VIInstruction, Enclosures and Verification

            26. TIN

            27. 71 Instructions
              (1) The Return shall be: (a) signed and verified by the person as specified in section 75, and (b) accompanied by-
              (i) statements of accounts audited by a Chartered Accountant;
              (ii) depreciation chart as per THIRD SCHEDULE of the Ordinance;
              (iii) computation of income in accordance with the provisions of the Ordinance;
              (iv) Schedule B of rule 24 if the assessee has income from house property;
              (2) In this return, if two entities shall be affiliated entities if they belong to a common group of companies or have more than twenty five percent common shareholders or directors or run by a common management;
              (3) All amounts shall be in rounded up taka(৳)
              72 Schedules, statements, documents, etc. attached (list)

              73 Verification
              I solemnly declare that-
              (a) to the best of my knowledge and belief the information given in this return and statements and documents annexed or attached herewith are correct and compete;
              (b) I am signing this return in my copacity as——————-
              And I am competent to sign this return and verify it.
              Name Signature
              Designation
              Date of Submission (DD-MM-YYYY)
              2 0
              Place of Signature

              For official use only
              Return submission Information

              Date of Submission (DD-MM-YYYY)
              2 0
              Place of Signature

              Company
              ACKNOWLEDGEMENT RECEIPT OF RETURN OF INCOME

              Assessment Year

              2 0 0 0
              Return submitted under section(tick one)
              82BB
              82(proviso)
              Other
              Name of the Assessee
              Twelve-digit TIN Old TIN
              Circle Taxes Zone
              Total income shown (serial 28)৳
              Amount payable (serial 33) ৳ Amount paid (serial 38) ৳
              Date of submission (DD-MM-YYYY)
              Tax Office Entry Number
              Signature and seal of the official receiving the return
              Date of Signature Contact Number of Tax Office.

              (3) The return of income by a required to be filed by an assessee other than an individual or a company under the Ordinance shall be in the following form and verified in the manner indicated therein:

              IT-11CHA2016
              RETURN OF INCOME
              For an assessee other than an individual or a company
              The following schedules shall be the integral part of this return and must be annexed to return in the following cases:
              Schedule 24A If you have income from salaries
              Schedule 24B If you have income from house property
              Schedule 24C if you have income from business or profession
              Schedule 24D if you have investment and claim tax rebate
              PART I
              Basic information

              01 Assessment Year

              2 0 0 0
              02 Return under section 82BB
              Yes
              No
              03 Name of the Assessee
              04 Type of the assessee (tick one)
              04A A firm
              O4B An association of person
              04C Other
              If other, mention type
              04 Address
              06 Phone 07 E-mail
              08 Twelve-digit TIN 09 Old TIN
              10 Circle 11 Zone
              12 Income year
              13 Resident status (tick one) Resident
              Non-resident
              14 Commencement/Registration authority 15 Commencement/Registration number
              16 Registering authority (if applicable)
              17 Business Identification Number(s)

              PART II
              Particulars of income and Tax
              (some particulars are related only to Hindu Undivided Family)

            28. TIN

              A. Particulars of Total Income Amount ৳
              18 Salaries (annex Schedule24A) S.21
              19 Interest on securities S.22
              20 Income from house property (annex Schedule 24B) S.24
              21 Agricultural income S.26
              22 Income from business or profession S.33
              23 Capital gains S.31
              24 Income from other sources S.33
              25 Share of income from firm or AOP (Where applicable)
              26 Income of minor or spouse under section 43(4) S.43
              27 Foreign income
              28 Total income (aggregate of 18 to 27)

              B. Tax Computation and Payment Amount ৳
              29 Gross tax before tax rebate
              30 Tax rebate in applicable case (annex Schedule24D)
              31 Net tax after tax rebate
              32 Minimum tax
              33 Interest or any other amount under the Ordinance (if any)
              34 Total amount payable
              35 Tax deducted or collected at source (attach proof)
              36 Advance tax paid (attach proof)
              37 Adjustment of tax refund [mention assessment year (s) of refund]
              38 Amount paid with return (attach proof)
              39 Total amount paid and adjusted (35+36+37+38)
              40 Deficit or excess (refundable) (34-39)
              41 Tax exempted income

              PART II
              Particulars of income and Tax

            29. TIN

              42 Main business or profession (type)
              43 Name of the business (as in the trade licence)
              44A Are the accounts audited? Yes No
              44B If Yes, the name of auditor(s)
              44C Audit report date

              45 Name of partners or members in case of firm or AOP (provide additional paper if more names) TIN
              1.
              2.
              3.
              4.

              C. Income Statement Amount ৳
              46 Sales/ Turnover/ Receipts
              47 VAT(if any)
              48 Net Sales/ Turnover/Receipts (46-47)
              49 Cost of sales
              50 Gross profit (48-49)
              51 General & Administrative expenses
              52 Selling & Marketing expenses
              53 Other expenses
              54 Net profit (50-51-52-53)
              55 Any other income from business or profession
              56 Profit before tax (54+55)

              TIN

              b. Balance Sheet Amount ৳
              57 Non-courrent assets (57A+57B+57C+57D)
              57A Property, plant and equipment, software, etc.
              57B Intangible assets
              57C Financial assets
              57D Other non-current assets
              58 Current assets (58A+58B+58C+58D+58E)
              58A Inventories
              58B Trade and other receivables
              58C Advance, deposits and prepayments
              58D Cash, bank and cash equivalents
              58E Other current assets
              59 Total Assets (57+58)
              60 Capital (60A+60B+60C)
              60A Opening capital
              60B Net profit
              60C Withdrawals
              61 Non-Current liabilities (61A+61B+61C)
              61A Bank loans
              61B Other borrowings
              61C Other non-current liabilities
              62 Current liabilities (62A+62B+62C)
              62A Short term borrowings
              62B Creditors/Payables
              62C Other current liabilities
              63 Total Equity and Liabilities (60+61+62)

              PART III
              Enclosures and Verification

            30. TIN

              64 Are the accounts required to be audited? Yes
              No
              65 Have you submitted audited accounts? Yes
              No
              66 Schedules annexed (tick all that are applicable)
              24A
              24B
              24D
              67 Other statements, documents, etc. attached (list all)

              73 Verification
              I solemnly declare that-
              (a) to the best of my knowledge and belief the information given in this return and statements and documents annexed or attached herewith are correct and compete;
              (b) I am signing this return in my copacity as——————-
              And I am competent to sign this return and verify it.
              Name Signature
              Designation
              Date of Submission (DD-MM-YYYY)
              2 0
              Place of Signature

              For official use only
              Return submission Information

              Date of Submission (DD-MM-YYYY)
              2 0
              Place of Signature

              Company
              ACKNOWLEDGEMENT RECEIPT OF RETURN OF INCOME

              Assessment Year

              2 0 0 0
              Return submitted under section(tick one)
              Yes
              No
              Name of the Assessee
              Twelve-digit TIN Old TIN
              Circle Taxes Zone
              Total income shown (serial 28)৳
              Amount payable (serial 33) ৳ Amount paid (serial 38) ৳
              Date of submission (DD-MM-YYYY)
              Tax Office Entry Number
              Signature and seal of the official receiving the return
              Date of Signature Contact Number of Tax Office.

              (4)The return of income under section 82D shall be in the following form and verified in the manner indicated therein:

              Form of return of income under the Income-tax Ordinance,1984
              (Ord. XXXVI OF 1984)
              (Rerurn under section 82D)

              IT-11GAGA
              Assessment Year…..

              1.Name of the Assessee:……………………………………………….
              2.TIN:
              3.(a)Circle:…….. (b)Taxes Zone:
              4.Status: Individual/Firm/AOP (please tick)
              5.Present Address………………………………………………………..
              ……………………………………………………….
              6.Father’s Name …………………………………..

              7. Mother’s Name………………………….
              8.Spouse’s Name …………………………………..
              9. Date of Birth…………………………
              10.Mobile/Telephone…………………………………….
              11. E-mail (if any)
              12. National ID No………………….

              13. Nature of Business/Profession…………

              14. Total income : Tk.
              15. Next tax payable : Tk.
              16. Tax paid on the basis of this return : (a)Amount (in figure):
              (b)Pay order/Challan No:
              (c)Date:

              Vdrification
              I,……………………………………………..father/ husband……………………TIN:………………………..solemnly declare that to the best of my knowledge and belef the information given in this return is correct and complete.

              Place:…………………….
              Date:…………………..

              Signature of the Assessee

              N.B Please see the brief instructions overleaf before filling up the return.

              ………………………………………………………………………………………………………………………………………………………………..

              Brief Instructions for calculating income of an individual assessee.

              If required, please get help from Income-tax Ordinance, 1984 (Ord. XXXVI of 1984),and Income Tax Rules, 1984.

              1.Particulars of Income and Tax Amount in Tk.
              A.Income from business/Profession:
              (a)Total sale/receipts/commision/(as per section 28):
              (b)Total expenses of business or profession (As per manufacturing/trading/profit-loss accounts) (section 29):
              (c)Net profit/income[(a)-(b)]:
              Net tax payable
              B.Rate of tax
              In case of business:
              Initial capital to be shown Rate of Tax (Tk.) Applicability
              Upto Tk 6 lakh 3,000/- For the assessee not located under any city corporation or any paurashava of district headquarters;
              Upto Tk 7 lakh 3,500/- For the assessee located at paurashava in district headquarters and other area excluding city corporation;
              Upto Tk 8 lakh 4,000/- For assessee of any area
              Upto Tk 10 lakh 5,000/- For assessee of any area
              Upto Tk 15 lakh 10,000/- For assessee of any area
              In case of profession:
              Length of profesison Rate of Tax (Tk.) Applicability
              Upto 3 Years 3,000/- For the assessee not located under any city corporation or any paurashava of district headquarters;
              Upto 4 Years ,500/- For the assessee located at paurashava in district headquarters and other area excluding city corporation;
              Upto 5 Years 4,000/- For assessee of any area
              Upto 10 Years 5,000/- For assessee of any area.

              ………………………………………………………………………………………………………………………………………………………..

              Acknowledgement Receipt

              Serial No. in return register:……….Date of submission of Return:…………..
              Received income tax return from Mr./Mrs. ………… TIN …………… for the Assessment Year…………..
              Income shown in the return Tk………..and tax paid Tk………….

              Seal Signature of
              the Dputy Commissioner of Taxes/Officer
              in Charge
              Circle……………. Taxes Zone………….

              (5)The schedules required to be annexed to the returns in applicable cases shall be in the following form:

              SCHEDULE 24A
              Particulars of income from salaries

              Annex this Schedule to the return of income if you have income from salaries

              01 Assessment Year 02 TIN

              Particulars Amount (A) Tax exempted (B) Taxable (C=A-B)
              03 Basic pay
              04 Special pay
              05 Arrear pay (if not included in taxable income carlier)
              06 Dearness allowance
              07 House rent allowance
              08 Medical allowance
              09 Canveyance allowance
              11 Festival allowance
              12 Allowance for support staff
              13 Leave allowance
              14 Honorarium/Reward/Fee
              15 Overtime allowance
              16 Other allowances
              17 Employer’s contribution to a recognized provident fund
              18 Interest accrued on a recognized provident fund
              19 Deemed income for transport facility
              20 Deemed income for free furnished/unfurnished accommodation
              21 Other, if any (give detail)
              22 Total

              All figures of amount are in taka (৳)

              Name Signature & Date
            31. SCHEDULE 24B
              Particulars of income from house property
              Annex this Schedule to the return of income if you have income from house property

              01 Assessment Year 02 TIN

              For each house property

              03 Description of the house propertyr
              03A Address of the property 03B Total Area
              03C Share of the asessee(%)
              Income from house property Amount
              04 Annual Value
              05 Deductions (aggregate of 05A to 05G)
              05A Repair, Collection, etc.
              05B Municipal or Local Tax
              05C Land Revenue
              05D Interest on Loan/Mortgage/Capital Charge
              05E Insurance Premium
              05F Vacancy Allowance
              05G Other, if any
              06 Income from house property (04-05)
              07 If case of partial ownership., the share of income

              Provide information if income from more than one house property

              08 Aggregate of income of all house properties (1+2+3+—)
              (provide additional papers if necessary )
              1 (Income from house property 1)
              2 (Income from house property 2)
              3 (Income from house property 3)
              Name Signature & Date

              SCHEDULE 24C

              Summary of income from business or profession
              to be annexed to return ty an assessee having income
              from business or profession

              01 Assessment Year 02 TIN
              03 Type of min business or profession
              04 Name (s) of the business or profession
              (as in trade licence)
              05 Address(es)

              Use serial numbers if more names and addresses

              Summary of Income

              Amount

              06 Sales/Turnover/Receipts
              07 Gross Profit
              08 General, administrative, selling and other expenses
              09 Net Profit (07-08)

              Summary of Balance Sheet

              Amount

              10 Cash in hand & at bank
              11 Inventories
              12 Fixed assets
              13 Other assets
              14 Total assets (10+11+12+13)
              15 Opening capital
              16 Net profit
              17 Withdrawals in the income year
              18 Closing capital (15+16+17)
              19 Liabilities
              20 Total capital and liabilities (18+19)
              Name Signature & Date

              SCHEDULE 24D

              Particulars of tax credit/rebate to be annexed to return by an assessee claiming investment tax credit
              (Attach the proof of claimed investment, contribution, etc.)

              01 Assessment Year 02 TIN

              Particulars ofrebatable investment, contribution,etc.

              Amount

              03 Life insurance premium
              04 Contribution to deposti pension scheme (not exceeding allowable limit)
              05 Investment in approved savings certificate
              06 Investment in approved debenture or debenture stock, Stock or Shares
              07 Contribution to provident fund to which Provident Fund Act , 1925 applies
              08 Self contribution and employer’s contribution to Recognized Provident fund
              09 Contribution to Super Annuation Fund
              10 Contribution to Benevolent fund and Group Insurance Premium
              11 Contribution to Zakat fund
              12 Others, if any (give details )
              13 Total allowable investment, contribution etc.
              14 Eligible amount for rebate (the lesser of 14A, 14B or 14C )
              14A Total allowable investment, contribution, etc. (as in 13)
              14B ..% of the total income (excluding any income for which a tax
              exemption or a reduced rate is applicable under sub-section (4) of
              section 44 or any income from any source or sources mentioned in
              clause (a) of sub-section (2) of section 82C.)
              14A Total allowable investment, contribution, etc. (as in 13)
              15 Amount of tax rebate calculated on eligible amount (Serial 14)Under section 44 (2)(b)
              Name Signature & Date

              (6) An Application for time extension under sub-section (6) of section 75 shall be in the following form:

              Application of time extension for return submission

              [section 75 (6) of the Income Tax Ordinance, 1984 (XXXVI of 1984)]

              Applicants Copy

              Assessment

              01 Name of the Assessee 02 Address
              01 Name of the Assessee
              01 Name of the Assessee 02 Address
              06 Applied Extension upto
              (DD-MM-YYYY)
              07 Reasons for time extension
              08 Signature and Date
              Name Signature

              (to be signed by the person who will sign the return
              under section 75(3)

              Date of signature Place of signature
              09 Time extender upto
              (DD-MM-YYYY)

              10 Tax Office Entry Number
              11 Signature and seal of the Deputy Commissioner of

              Application of time extension for return submission

              [section 75(6) of the Income Tax Ordinance, 1984 (XXXVI of 1984)]

              Office Copy

              Assessment

              01 Name of the Assessee 02 Address
              01 Name of the Assessee
              01 Name of the Assessee 02 Address
              06 Applied Extension upto
              (DD-MM-YYYY)
              07 Reasons for time extension
              08 Signature and Date
              Name Signature

              (to be signed by the person who will sign the return
              under section 75(3)

              Date of signature Place of signature
              09 Time extender upto
              (DD-MM-YYYY)

              10 Tax Office Entry Number
              11 Signature and seal of the Deputy Commissioner of

              ] Subs F. A. 2016

              24A. Return of withholding tax-
              [[There turn of withholding tax required to be filed under section 75A of the Ordinance shall be in the following form and verified in the manner indicated therein:

              RETURN OF WITHHOLDING TAXES
              Under section 75A of the Income Tax Ordinance, 1984 (XXXVI of 1984)

              1. The following schedules shall be integral part of the return- Schedule 25AA, if tax withheld under section 52AA Schedule 25AB, if tax withheld under section 56 Schedule 25AC, if tax withheld from certain sources.

              2. First Return shall be filed by thirty first day of January of the financial year in which the deduction or collection was made; the Second Return shall be filed by the thirty first day of July of the next financial year following the year in which the deduction or collection was made.

              01 Return of the Financial Year

              2 0 0 0
              02 First Return

              Second Return

              03 Name of the Person
              04 Type of the Person (tick one)
              04A A company

              04B A Co-operative society

              04C An NGO

              04D Other

              05 TIN 06 TCAN
              07 Circle 08 Zone
              09 Address 10 Phone(s)
              11 Fax 12 E-mail
              13 Main Business (sector)
              14 If you are a liaison or a branch office:
              14A Name and tax residence of the parent company
              14B Tax residence of the parent company

              PART II
              Particulars of tax withheld

              TIN TCAN

              15 Sources and amount of tax withheld
              Sl Sources Section No. of persons from which tax withheld Amount of tax withheld
              A Salaries 50
              B Execution of a contract 52(1)(a)
              C Supply of goods 52(1)(b)
              D Manufacture, process or conversion 52(1)(c)
              E Printing, packaging or binding 52(1)(d)
              F Deduction from payment of royalties etc. 52A
              G Deduction from the payment of services (attach Schedule 25AA) 52AA
              H L/C commission 52I
              I Freight forward agency commission 52M
              J Payment to resident person against services provided to foreign person 52Q
              K Deduction of tax from the service of international gateway service in respect of phone call 52R
              L Deduction from payment onacount of local letter of credit 52U
              M House/office rent 53A
              N Collection of tax from export of knit-wear and woven garments 53BB
              O Collection of tax from export of any good except certain items 53BBBB
              P Payment to actor/actress 53D
              Q Payment as commission or discount for distribution of goods 53E
              R Interest on savings and fixed deposit 53F
              S Insurance commission 53G
              T Rental value of vacant land, plant or machinery 53J
              U Advertising bill of newspaper or magazine 53K
              V Deduction of tax from any sum paid by real estate developer to land owner 53P
              W Dividends 54
              X Deduction from payment to non-residents (attach Schedule 25AB) 56
              Y Sources not mentioned above Attach Schedule 24AC

              PART III
              Particulars of payment of tax withheld

              (attach proof of payments)

              TIN TCAN

              16 Payment of the tax withheld to the credit of the government
              16A Total amount withheld
              16B Total amount aid to the credit of the Government
              16C Excess or deficit of payment (if any) 16A-16B

              17 Details of payment of the tax withheld to the credit of the government (add lines if necessary)
              Sl Challan*No. Date Bank Amount
              (1)
              (2)
              (3)
              (4)
              (5)
              (6)
              (7)
              (8)
              (9)
              (10)
              (11)
              (12)
              17A

              *if payment is made in any other mode specified by the Board, provide information relevant to that mode.

              PART IV
              Particulars of payment of tax withheld

              (attach proof of payments)

              TIN TCAN

              18 Schedules annexed (tick all that are applicable) 25AA 25AB 25AC
              19 Other statements, documents, etc. attached (list all)

              20 Verification
              I solemnly declare that-
              (a) to the best of my knowledge and belief the information given in this return and statements and documents annexed or attached herewith are correct and compete;
              (b) I am signing this return in my copacity as——————-
              And I am competent to sign this return and verify it.
              Name Signature
              Designation
              Date of Submission (DD-MM-YYYY)
              2 0
              Place of Signature

              For official use only
              Return submission Information

              Date of Submission (DD-MM-YYYY)
              2 0
              Tax Office Enter Number

              Withholding

              ACKNOWLEDGEMENT RECERPT OF
              RETURN OF WITHHOLDING TAX

              Return of the Financial Year

              2 0 0 0
              First Return

              Second Return

              Name of the Person
              TIN TCAN
              Circle Zone
              Date of Submission (DD-MM-YYYY)
              Tax Office Entry Number
              Signature and seal of the official receiving the return
              Date of Signature Contact Number of Tax Office

              Schedule 25AA
              Particulars of tax withheld
              Under section 52AAof the Income Tax Ordinance, 1984 (XXXVI of 1984)

              TIN TCAN
              Return of the Financial Year

              2 0 0 0
              First Return

              Second Return

              Sl Sources No. of persons from which tax withheld Amount of tax withhold
              1 Advisory or consultancy service
              2 Professional service, technical services fee, or technical assistance fee
              3 Catering service
              4 Cleaning service
              5 Collection and recovery agency
              6 Management of events, training, workshops etc.
              7 Private security service
              8 Supply of manpower
              9 Indenting commission
              10 Meeting fees, training fees or honorarium
              11 Mobile network operator, technical support service provider or service delivery agents engaged in mobile banking operations
              12 Credit rating agency
              13 Motor garage or workshop
              14 Private container port or dockyard service
              15 Shipping agency commission
              16 Stevedoring/berth operation commission
              17 Transport service, car rental
              18 Any other services not mentioned above
              Total

              Name Signature & Date

              Schedule 25AA
              Particulars of tax withheld
              Under section 56 of the Income Tax Ordinance, 1984 (XXXVI of 1984)

              TIN TCAN
              Return of the Financial Year

              2 0 0 0
              First Return

              Second Return

              Sl Sources No. of persons from which tax withheld Amount of tax withhold
              1 Advisory or consultancy service
              2 Per-shipment inspection service
              3 Professional service, technical services, technical know-how or technical assistance
              4 Architecture, interior design or landscape design, fashion design or process design
              5 Certification, rating etc.
              6 Charge or rent for satellite, airtime or frequency, rent for channel broadcast
              7 Legal service
              8 Management service including event management
              9 Commission
              10 Royalty, license fee or payments related to intangibles
              11 Interest
              12 Advertisement broadcasting
              13 Advertisement making
              14 Air transport or water transport
              15 Contact or sub-contract
              16 Supply
              17 Capital gain
              18 Insurance premium.
              19 Rental or machinery, equipment etc.
              20 Dividend
              21 Artist, singer or player
              22 Salary or remuneration
              23 Exploration or drilling in petroleum operations
              24 Survey for oil or gas exploration
              25 Any service for making connectivity between oil or gas field and its export point
              26 Any payments against any services not mentioned above
              27 Any other payments
              Total

              Name Signature & Date

              Schedule 25AC
              Particulars of tax withheld under sources not mentioned in serial 1-24 of
              part II of the Withholding Tax Return

              TIN TCAN
              Return of the Financial Year

              2 0 0 0
              First Return

              Second Return

              Sl Sources
              (provide additional papers if more sources)
              No. of persons from which tax is withheld Amount of tax withhold
              1
              2
              3
              4
              5
              6
              7
              8
              Total

              ] Subs F. A. 2016

              25. Statement of assets and liabilites-

              1. [The statement required to be furnished under sub-section (1) of section 80 shall be in the following form and verified in the manner indicated therein:
              2. IT-10B2016

              3. STATEMENT OF ASSETS, LIAMILITIES AND EXPENSES
                Under section 80(1) of the Income Tax Ordinance, 1984 (XXXVI of 1984)

              4. 1. Mention the amount of assets and liabilities that you have at the last date of the income year: All items shall be at cost value include legal, registration and all other related costs;
                2. If your spouse or minor children and dependent (s) are mot assessee, you have to include their assets and liabilities in your statement;
                3. Schedule 25 is the integral part of this Statement if you have business capital or agriculture or non-agricultural property. Provide additional papers if necessary.

                01 Assessment Year
                02 Statement as on (DDMMYYYY)
                03 Name of the assessee 04 TIN

                Particulars Amount
                05 Business capital (05A+05B)
                05A Business capital other than 05B
                05B Director’s shareholdings in limited companies (as in Schedule 25)
                06 06A Non-agricultural property (as in Schedule25)
                06B Advance made for non-agricultural property (as in Schedule25)

                07
                08 Financial assets value (08A+08B+08C+08D+08E)
                08A Share, debentures etc.
                08B Savings certificate, bonds and other government securities
                08C Fixed deposit, Term deposits and DPS
                08D Loans given to others (Mention name and TIN)
                08E Other financial assets (give details)
                09 Motor car (s) (use additional papers if more than two cars
                Sl Brand name Engine (CC) Registration No.
                1
                2
                10 Cold, diamond, gems and other items (mention quantity)
                11 Furniture, equipment and electronic items
                12 Other assets of significant value
                13 Cash and fund outside business (13A+13B+13C+13D)
                13A Notes and currencies
                13B Banks, cards and other electronic cash
                13C Provident fund and other fund
                13D Other deposits, balance and advance (other than 08)
                14 Gross wealth (aggregate of 05 to 13)
                15 Liabilities outside business (15A+15B+15C)
                15A Borrowings from banks and other financial institutions
                15B Unsecured loan (Mention name and TIN)
                15C Other loans or overdrafts
                16 Net wealth (14-15)
                17 Net wealth at the last date of the previous income year
                18 Change in net wealth (16-17)
                19 Other fund outflow during the income year (19A+19B+19C)
                19A Annual living expenditures and tax payments (as IT-10BB)
                19B Loss, deductions, expenses, etc. not mentioned in It-10BB
                19C Gift, donation and contribution (mention name of recipient)
                20 Total fund outflow in the income year (18+19)
                21 Sources of fund (21A+21B+21C)
                21A Income shown in the return
                21B Tax exempted income and allowance
                21C Other receipts and sources
                22 Shortage of fund, if any (21-20)

                23

                Verification

                I solemnly declare that to the best of my knowledge and belief the information given this statement and the schedule annexed herewith and correct and complete.

                Name Signature and date

                SCHEDULE 25
                tobe annexed to the Statement of Assets, Liabilities and Expenses (IT-10B)

                01 Assessment Year 02 TIN

                03 Share holdings in limited companies as director No. of shares Value ৳
                01
                02
                03
                04

                04 Non-agricultural property at cost value or any advance made for such property (description, location and size) Value at the start of income year৳ increased/decreased during the income year ৳ Value at the last date of income year ৳
                01
                02
                03
                04

                05 Agricultural property at cost value (description, Iocation and size) Value at the start of income year৳ increased/decreased during the income year ৳ Value at the last date of income year ৳
                01
                02
                03
                04

                (Provide additional paper if necessary)

                Name Signature & Date.”;

                ] Subs F. A. 2016
                25A. Statement of expenses relating to the life style.-

                1. [The statement required to be furnished under sub-section (2) of section 80 shall be in the following form and verified in the manner indicated therein:
                2. IT-10BB2016

                  STATEMENT OF EXPENSES RELATING TO LIFESTYLE

                  under section 80(2) of the Income tax Ordinance, 1984(XXXVI of 1984)

                3. 01 Assessment Year
                  02 Statement as on (DDMMYYYY)
                  03 Name of the assessee 04 TIN

                  Particulars Amount ৳ Comment
                  05 Expenses for food, clothing and other essentials
                  06 Housing expense
                  7 Auto and transportation expenses (07A+07B)
                  7A Driver’s salary, fuel and maintenance
                  7B Other transportation
                  8 Household and utility expenses (08A+08B+08C+08D)
                  8A Electricity
                  8B Gas, water, sewer and garbage
                  8C Phone, internet, TV channels subscription
                  8D Home-support staff and other expenses
                  09 Housing expense/td>

                  10 Special expenses(10A+10B+10C+10D)
                  10A Festival, party, events and gifts
                  10B Domestic and overseas tour, holiday,etc.
                  10C Donation, philanthropy, etc.
                  10D Other special expenses
                  11 Any other expenses
                  12 Total expense relating to lifestyle (05+06+07+08+09+10+11)
                  13 Payment of tax, charges, etc. (13A+13B)
                  13A Payment of tax at source
                  13B Payment of tax, surcharge or other amount
                  14 Total amount of expense and tax (13+14)

                  Verification and signature

                  15 Verification
                  I solemnly declare that to the best of my knowledge and belief the information given in this statement and the schedule annexed herewith are correct and completc.
                  Name Signature and date.”;

                  ] Subs F. A. 2016

                25AA. Declaration under section 19A for special tax treatment.

                1. The declaration to be furnished as required under section 19A of the Income tax Ordinance, 1984 shall be in the following manner:-
                2. (1) Name and address of the assessee:……………………..
                3. (2) TIN:………………….
                4. (3) Name of the (a) Circle…………….. (b) taxes Zone…………
                5. (4) Name of the industrial undertaking in which the investment is made/to be made…………………………….
                6. (Registered office/Address)…………………….
                7. (5) Source(s) of Investment………………………………..
                  1. Amount of investment (in figures)……………………..
                  2. (in worlds)……………………
                8. (6) Probable date of completion of investment…………
                9. (7) Tax paid:
                  1. (a) Amount (in figures)……………..
                  2. (in words)…………………
                  3. (b) Challan /Pay-order No……………..
                  4. Bank ……………………………….Date……………….
                10. (8) Number of employees to be employed in the industrial undertaking in which the investment is made/to be made……………………………………………………
                11. I solemnly declare that to be best of my knowledge and belife the information given above is correct and complete.
                12. Name and signature of the assessee

                  Date:………………………………

                [25AAA. Statement of assets and liabilities for individual
                having income from salary.

                1. The statement to be furnished as required under section 75(2)(d) and 80 of the Ordinance shall be in the following form and shall be verified in the manner indicated therein:
                2. Statement under sections 75(2)(d) and 80 of the Income-tax Ordinance, 1984 (XXXVI of 1984) of assets, liabilities and expenses of self, spouse, minor children or dependants and assets and transferred as on ……………………
                3. IT-10BBB

                4. Statement of assets and liabilities for Salaried person (as on —-/—-/20 )

                5. Name of the Assessee: ……………..…………….. TIN

                  1. Non-Agricultural Property (at cost with legal expenses ) :Land/House property (Description and location of property Tk. ……………….
                  2. Agricultural Property (at cost with legal expenses) :Land (Total land and location of land property) Tk……………….
                  3. Investments:
                  (a) Shares/Debentures Tk. ………..
                  (b) Saving Certificate/Unit Certificate/Bond Tk. ………..
                  (c) Prize bond/Savings Scheme/FDR Tk. ………..
                  (d) Loans given Tk. ………..
                  (e) Other Investment Tk. ………..
                  Total =           Tk………..
                  4. Motor Vehicles (at cost) : Type of motor vehicle and Registration number Tk………..
                  5. Jewellery (quantity and cost) : Tk………..
                  6. Furniture (at cost) : Tk………..
                  7. Electronic Equipment (at cost) : Tk……….
                  8. Cash Asset :
                  (a) Cash in hand Tk. ………..
                  (b) Cash at bank Tk. ………..
                  (c) Other deposits Tk. ………..
                  Total =           Tk………..
                  9. Any other assets (With details) Tk………….

                  Total Assets

                  Tk. ……….
                  10. Less Liabilities:
                  (a) Mortgages secured on property or land Tk. ………..
                  (b) Unsecured loans Tk. ………..
                  (c) Bank loan Tk. ………..
                  (d) Others Tk. ………..

                  Total Liabilities

                  Tk…………………

                  11. Net wealth as on last date of the income year(Difference between total assets and total liabilities) Tk………………..
                  12. Net wealth as on last date of previous income year Tk………………..
                  13. Accretion in wealth (Difference between serial no. 11 and 12) Tk……………….
                  14. Personal & Family Expenditure: Tk. ……………..
                  15. Total Accretion of wealth (Total of serial 13 and 14) Tk……………….
                  16. Sources of Fund :
                  (i) Shown Return Income Tk. ………..
                  (ii) Tax exempted/Tax free Income Tk. ………..
                  (iii) Other receipts(please specify) Tk. ………..

                  Total source of Fund =

                  Tk…………….
                  17. Difference (Between serial 15 and 16) Tk……………
                6. I solemnly declare that to the best of my knowledge and belief the
                  information given in this form is correct and complete.
                7. Name & signature of the Assessee

                  Date ………………..

                1. Assets and liabilities of self, spouse (if she/he is not an assessee), minor
                  children and dependant(s) to be shown in the above statements.
                2. *Please provide documents and use separate sheet, if needed.
                3. Instructions to fill up the Return Form
                1. Instructions:
                2. (1) This return of income shall be signed and verified by the individual assessee or
                  person as prescribed u/s 75 of the Income Tax Ordinance, 1984.
                3. (2) Enclose where applicable:
                  1. (i) Salary statement for salary income;
                  2. (ii) Deed or rental agreement (if any) for house property income;
                  3. (iii) Documents in support of any other income or liabilities shown;
                  4. (iv) Documents in support of investments made in any form;
                  5. (v) Computation of income according to Income-tax Ordinance, 1984;
                  6. (vi) Provide evidence in support of tax payment.
                4. (3) Documents furnished to support the declaration should be signed by the assessee or
                  his/her authorized representative.
                5. (4) Assets and liabilities of self, spouse (if she/he is not an assessee), minor children
                  and dependant(s) to be shown in this form.
                6. (5) If needed, please use separate sheet.
                7. (6) Please visit NBR’s website www.nbr-bd.org for further information.

                Acknowledgement Receipt of Income Tax Return

                Government of the People’s Republic of Bangladesh

                Office of the Deputy Commissioner of Taxes

                Taxes Circle———–, Taxes Zone————

                1. Name of the Assessee: …………………………………..Assessment Year: 20 -20
                2. Name of the assessee:………………………………… Assessment year:………………
                3. UTIN/TIN:

                Total income shown in Return: Tk ………………………… Tax paid: Tk …………………….

                Gross Wealth shown: Tk. ………………….. Net Wealth shown : Tk ………………………..

                Date of receipt of return: ………………………Serial No. in Return Register………………….

                Return submitted under section 82BB/Normal

                Signature of Receiving Officer with seal.

                25AAAA. Statement of assets and liabilities for individual having
                income not exceeding taka three lakh from business or profession.-

                1. The statement to be furnished as required under section 75(2)(d) and 80 of the Ordinance shall be in the following form and shall be verified in the manner indicated therein:
                2. Statement under sections 75(2)(d) and 80 of the Income Tax Ordinance, 1984 (XXXVI of 1984) of assets, liabilities and expenses of self, spouse, minor children or dependants and assets and transferred as on ……………………
                3. IT-10BBBB

                 

                 

                Statement of assets and liabilities for individual having income not exceeding taka three lakh from business or profession (as on —-/—-/20 )

                1. Name of the Assessee: ……………..…………….. TIN

                1. (a) Business Capital (Closing balance) Tk. ……………………..

                (b) Directors Shareholdings in Limited Companies ( at cost)

                Name of Companies Number of sharesTk. ……………………..

                Tk. ……………….2. Non-Agricultural Property (at cost with legal expenses ) :

                Land/House property (Description and location of property)Tk. ……………..3. Agricultural Property (at cost with legal expenses ) :

                Land (Total land and location of land property)Tk………………..4. Investments: (a) Shares/DebenturesTk. ………..(b) Saving Certificate/Unit Certificate/BondTk. ………..(c) Prize bond/Savings Scheme/FDRTk. ………..(d) Loans givenTk. ………..(e) Other InvestmentTk. ………..

                Total =

                Tk………..5. Motor Vehicles (at cost)

                 

                Type of motor vehicle and Registration numberTk………..6.Jewellery (quantity and cost) :Tk………..7. Furniture (at cost) :Tk………..8.Electronic Equipment (at cost) :Tk……….(a) Cash in handTk. ………..(b) Cash at bankTk. ………..(c) Other depositsTk. ……….. Total =           Tk………..9. Cash Asset : (a) Cash in handTk. ………..(b) Cash at bankTk. ………..(c) Other depositsTk. ………..

                Total =

                Tk. ………..10. Any other assets (With details)Tk. ………

                Total Assets

                Tk. ………11. Less Liabilities: (a) Mortgages secured on property or landTk. ………..(b) Unsecured loansTk. ………..(c) Bank loanTk. ………..(d) OthersTk. ………..

                Total Liabilities

                Tk……………….12. Net wealth as on last date of the income year

                 

                (Difference between total assets and total liabilities)Tk……….13. Net wealth as on last date of previous income yearTk……….14. Accretion in wealth (Difference between serial no. 12 and 13)Tk……….15. Personal & Family Expenditure:Tk. …….16. Total Accretion of wealth (Total of serial 14 and 15)Tk……….17. Sources of Fund : (i) Shown Return IncomeTk. ………..(ii) Tax exempted/Tax free IncomeTk. ………..(iii) Other receipts (please specify)Tk. ………..

                Total source of Fund =

                Tk……….18. Difference (Between serial 16 and 17)Tk……….

                • I solemnly declare that to the best of my knowledge and belief the
                  information given in this form is correct and complete.
                • Name & signature of the Assessee

                  Date ………………..

                • Assets and liabilities of self, spouse (if she/he is not an assessee), minor
                  children and dependant(s) to be shown in the above statements.
                • *Please provide documents and use separate sheet, if needed.
                • Instructions to fill up the Return Form

                 

                1. Instructions:
                2. (1) This return of income shall be signed and verified by the individual assessee or
                  person as prescribed u/s 75 of the Income Tax Ordinance, 1984.
                3. (2) Enclose where applicable:
                  1. (i) Salary or remuneration statement for salary income;
                  2. (ii) Deed or rental agreement (if any) for house property income;
                  3. (iii) Statement of accounts for business income;
                  4. (iv) Documents in support of any other income or liabilities shown;
                  5. (v) Documents in support of investments made in any form;
                  6. (vi) Computation of income according to Income-tax Ordinance, 1984;
                  7. (vii) Provide evidence in support of tax payment.
                4. (3) Documents furnished to support the declaration should be signed by the assessee or
                  his/her authorized representative.
                5. (4) Assets and liabilities of self, spouse (if she/he is not an assessee), minor children
                  and dependant(s) to be shown in this form.
                6. (5) If needed, please use separate sheet.
                7. (6) Please visit NBR’s website www.nbr-bd.org for further information.

                 

                Acknowledgement Receipt of Income Tax Return

                Government of the People’s Republic of Bangladesh

                Office of the Deputy Commissioner of Taxes

                Taxes Circle———–, Taxes Zone————

                1. Name of the Assessee: …………………………………..Assessment Year: 20 -20
                2. Name of the assessee:………………………………… Assessment year:………………
                3. TIN:

                Total income shown in Return: Tk ………………………… Tax paid: Tk …………………….

                Gross Wealth shown: Tk. ………………….. Net Wealth shown : Tk ………………………..

                Date of receipt of return: ………………………Serial No. in Return Register………………….

                Return submitted under section 82BB/Normal]Added F. A. 2013

                26. Notice of demand.—

                1. The notice of demand under section 135(1) of the Ordinance shall be in the following form and shall be accompanied by the tax/refund computation form appended hereto:
                2. Provided that the tax/refund computation form need not accompany the notice of demand in cases where a penalty or interest has been levied subsequent to the assessment order and it is not practicable to include the amount of the same in the tax/refund computation form.
                3. Notice of Demand/refund under section 135(1) of the Income Tax Ordinance, 1984.
                4. Notice of demand/refund under section 135(1) of the Income Tax Ordinance, 1984.

                  To
                  …………………..
                  ……..

                  Status…………..
                  TIN…………..

                  1. This is to give you notice that the sum of Taka……….(In words, Taka…………)as specified below has been determined to be payable by/refundable to you for the assessmentyear(s)………………..
                  Income tax ৳…………….
                  Surcharge ৳…………….
                  Interest ৳…………….

                  Delay interest ৳…………….
                  Penalty ৳…………….
                  Any other sum (u/s….)
                  2. You are required to pay the amount mentioned above on or before……………….by challan/demand draft/payorder/account payee cheque of a scheduled bank, as prescribed by income Tax Rules, 1984.
                  3. Failure to pay the said amount by the date specified above will entail penalty or other legal consequences under the provisions of the income tax Ordinance,1984.

                  4. If you intend to appeal against the order of assessment, penalty, interest or any other matter which is subject to appeal under the provisions of the Income Tax Ordinance, 1984, you may file an appeal to the authouity and within the time as mentioned below:

                  Authority Time
                  Appellate Additional/Joint Commissioner of Taxes,…………………………………….. within forty five days-
                  (a) in the case where the appeal is related to assessment or penalty, from the date of service of this notice, and
                  (b) in any other case, from the date on which the intimation of the order to be appealed against is served.
                  Commissioner of Taxes (Appeals)
                  Taxes Appellate Tribunal…………………………………………. within sixty days of the date on which the order sought to be appealed against is communicated

                  Date:
                  Place:

                  Deputy Commissioner of Taxes
                  Circle:
                  Taxes Zone:”

                  ] Subs F. A. 2016

                  Delete inappropriate words

                  • Tax/Refund computation form

                  • Serial No.

                   

                  No…………Ledger Folio……………………………….No…………Category of the case as per this assessment……TIN……….

                  Name of assessee…………………

                  Address………………….

                  …………………………….

                  Status……………………

                  Detailed sources of incomeAmount of income or loss of the year under as assessment.Amount of loss
                  (Sec. 28) of earlier years set off against income of or added to loss of col. 2.Resultant income or loss.Tax already deducted or paid at source.12345     A. Income accruing, arising or received in or deemed to have accrued, arisen or been received in Bangladesh.    Sec.21. – Salaries – Government/ others.    Sec.22. – Interest on securities from –

                  (a) Government (Tax free)/ (Taxed)……

                  (b) Local authorities and companies (Taxed)……    Sec.24. – House property ……………    Sec.26. – Agricultural income………………    Sec.28. – Business or profession (give description of trade, profession, etc.)………… Share of profits from Firm (Taxed)/(Untaxed A.O.P. (Taxed)/(Untaxed).    Sec.31. – Capital gains………    Sec.33. – Other sources : Dividend Interest (other than interest on securities) Any other source-    Total under A    B. Foreign Income    Total Income (A+B)    Computation of TaxAmountTotal income:Tk………..Sums eligible for tax credit under section 44(2)(b):

                  1. 1. Life insurance premia.
                  2. 2. Deduction for deferred annuity.
                  3. 3. Contribution to provident fund to which Provident Funds Act, 1925, applies.
                  4. 4. Contribution of assessee and his employer to recognized provident fund.
                  5. 5. Contribution to approved superannuation fund.
                  6. 6. Investment in approved stocks, shares, debentures or deben­ture-stocks, etc.
                  7. 7. Investment in Government securities, savings certificates or instruments, etc.
                  8. 8. Contribution to Deposit Pension Scheme.
                  9. 9. Contribution to Zakat Fund, etc.
                  10. 10. Payment to benevolent fund/group insurance scheme.
                  11. 11. Other items any.

                  Total: Tk……………Total rate if income tax chargeable on total income.Tk.

                  Average rate of income tax.

                  Sums included in total income on which relief in tax is to be allowed at the average rate.Tax credit deductible under section 44(2)(b)

                  1. 1. Interest from tax-free securities exempt under paragraph 19 of Part B of the Sixth Schedule.
                  2. 1. Share from A.O.P. or Firm. on the profits of which tax has already been paid.
                  3. 3. Other items, if any.
                  4. Total amount on which relief is due.
                  5. Relief in income tax on the above amount.
                  6. Total income tax payable by the assessee

                  Deduct :

                  1. 1. Income tax deducted or otherwise paid at source under sections 50, 51, 52, 53, 54, 55 or 56. Chapter VII
                  2. 2. Amount of advance payment of tax under sections 64, 67 or 68.
                  3. 3. Income tax paid on the basis of return under section 74.
                  4. 4. Income tax paid as provisionally assessed under section 81.
                  5. 5. Income tax paid as per original assessment on ………..(date).
                  6. 6. Income tax refunded as per original assessment on ……….. (date).
                  7. 7. Double income tax relief with country (give name).

                  Net amount of income tax payable/refundablePenalties-under sections 89(3), 123, 124, 125, 126, 127, 128, 129 and 137(1).Composition under section 170.Balance payable or refundable. Interest under section 73 and 73;Tk……………

                  1. (i) 75% of Tax payable on assessment,
                  2. (ii) Tax paid under section 64 or 68.
                  3. (iii) Tax paid under sections 50 to 56. Chapter VII
                  4. (iv) Difference between (i) and the total of (ii) and (iii) simple interest thereon at 10% per annum from………… to …………..

                  Total interest payable by assessee.Interest payable by Government under section 72Total sums payable/refundable (in figures)Tk.(in words)Taka   Deputy Commissioner of Taxes

                  Circle ………………………….

                  Zone……………………………

                  Date ………………………………….Date of issue of notice of demand/refund voucher.No. and date of Voucher…………………………..Amount of refund Taka…………………..

                  • Assets and liabilities of self, spouse (if she/he is not an assessee), minor children and dependant(s) to be shown in the above statements.
                  • *Please provide documents and use separate sheet, if needed.
                  • Instructions to fill up the Return Form

                  26A. Mode of Payment of tax by the assessee.-

                  1. (1) All payment of tax under section 64, 70, 73, 74, 82D. 83(2), 83(2), 84, 89(3), 107(2)(a), 120, 121(4)(a), 123,124, 125, 126, 127, 128, 129, 135(2), 137(1), 154(1), 158(5), 160(1) and any other payments relating to the proceedings under this Ordinance shall be [made by –
                    1. (a) pay order or demand draft or account payee cheque of a scheduled bank issued in favour of the Deputy Commissioner of Taxes of the concerned taxes circle; or
                    2. (b) electronic payment (e-payment):]Subs F. A. 2012
                    3. Provided that where the payment is made by account payee cheque, it is to be paid in a manner by which it can be encashed within the same clearing house where the office of the concerned Deputy Commissioner of Taxes is situated:
                    4. Provide further that where the payment does not exceed five thousand taka, the payment can be made through treasury challan.
                  2. (2) Payments under sub-rule (1) shall be made as follows-
                    1. (a) where the payment is made under section 64, on or before the dates specified in section 66:
                    2. (b) where the payment is made under section 74, on or before the date on which the return of income is filed;
                    3. (c) where the payment is made under any other section mentioned in sub-rule (1), on or before the date specified in the demand notice.

                  27. Form of appeal to the Appellate Joint Commissioner.—

                  1. Form for drawing up of appeal and verification thereof under section 154(1) shall be as follows:
                  2. FORM OF APPEAL TO THE APPELLATE JOINT COMMISSIONER OF TAXES. IN THE OFFICE OF THE APPELLATE JOINT COMMISSIONER OF TAXES,

                    ………………..RANGE……………ZONE……………..

                  3. Circle of Assessment
                  4. Name of the Appellant and, in the case of a firm,
                  5. also the names of its partners.
                  6. Income year
                  7. Assessment year
                  8. Deputy Commissioner of Taxes passing the order.
                  9. Section under which the Deputy Commissioner of Taxes passed the order.
                  10. Income tax demanded.
                  11. Date of service of the order appealed against or of the Notice of Demand.
                  12. Address to which the notices may be sent to the appellant.
                  13. Relief claimed in appeal.
                  14. Grounds of Appeal—
                    1. 1.
                    2. 2.
                    3. 3.
                    4. 4.
                  15. Signature(Appellant)……………………

                    Name in block letters……………………

                    Address………………………………………

                  16. Verification.

                  17. I,………………………………………. the appellant, do hereby declare that what is stated above is true to the best of my information and belief.
                  18. Signature ……………………

                    Name in block letters……………………

                    Address………………………………………

                  19. Notes:
                    1. (I) The appeal petition shall be filed in duplicate.
                    2. (2) The appeal petition shall be accompanied by the Notice of Demand or the copy of the order appealed against.
                    3. (3) The form of appeal and verification thereof shall be signed—
                      1. (a) in the case of an individual, by the individual himself;
                      2. (b) in the case of a company or local authority, by the principal officer;
                      3. (c) in the case of a firm, by a partner;
                    4. (4) A copy of the appeal petition is to be submitted to the concerned Deputy Commissioner of Taxes.

                  27A. Form of appeal to Commissioner (Appeals).—

                  1. Form for drawing up of appeal and verification thereof under section 154(1) shall be as follows:
                  2. FORM OF APPEAL TO THE COMMISSIONER OF TAXES (APPEALS) IN THE OFFICE OF THE COMMISSIONER OF TAXES (APPEALS)

                    ………………………ZONE…………………………

                  3. Circle of Assessment.
                  4. Name of the Appellant and, in the case of a firm, also the names of its partners.
                  5. Income year
                  6. Assessment year
                  7. Deputy Commissioner of Taxes/Inspecting Joint Commissioner passing the order.
                  8. Section under which the Deputy Commissioner of Taxes the inspecting joint commissioner passed the order.
                  9. Income tax demanded.
                  10. Date of service of the order appealed against or of the Notice of Demand.
                  11. Address to which the notices may be sent to the appellant.
                  12. Relief claimed in appeal.
                  13. Grounds of Appeal—
                    1. 1.
                    2. 2.
                    3. 3.
                    4. 4.
                  14. Signature(Appellant)……………………

                    Name in block letters……………………

                    Address………………………………………

                  15. Verification.

                  16. I,………………………………………. the appellant, do hereby declare that what is stated above is true to the best of my information and belief.
                  17. Signature(Appellant)……………………

                    Name in block letters……………………

                    Address………………………………………

                  18. Notes:
                    1. (I) The appeal petition shall be filed in duplicate.
                    2. (2) The appeal petition shall be accompanied by the Notice of Demand or the copy of the order appealed against.
                    3. (3) The form of appeal and verification thereof shall be signed—
                      1. (a) in the case of an individual, by the individual himself;
                      2. (b) in the case of a company or local authority, by the principal officer;
                      3. (c) in the case of a firm, by a partner;
                      4. (d)in the case of any other association, by a member of the association ; and
                      5. (e) in the case of a Hindu undivided family, by the Manager or Karta.
                    4. (4) A copy of the appeal petition is to be submitted to the concerned Deputy Commissioner of Taxes.

                  [27.B]Deleted F. A. 1994

                  [27C.]Deleted F. A. 2012

                  28. Form of appeal to Appellate Tribunal.—

                  1. Form of appeal and verification thereof under section 158(5) shall be as follows:—
                  2. Form of appeal to the Taxes Appellate Tribunal

                  3. In the Taxes Appellate,Tribunal………………………………………………………………………
                  4. No………………….. of …………………………
                  5. Appellant Vs. Respondent.
                  6. Income Tax *Circle in which assessment was made and* Range/Zone/in which it is located.
                  7. Income year……………………………………
                  8. Assessment year………………………………
                  9. Section of the Income Tax Ordinance, 1984, under which the Deputy Commissioner of Taxes passed the order………….
                  10. “Inspecting” Joint Commissioner of Taxes passing the order under section 120…..
                  11. *Appellate Joint Commissioner of Taxes determining the appeal……………
                  12. Date of Communication of the order of the Deputy Commissioner of Taxes…..
                  13. Inspecting Joint Commissioner of Taxes…………………………………
                  14. Appellate Joint Commissioner of Taxes…………………………………..
                  15. Address to which notices may be sent to the respondent…………….
                  16. Claim in appeal……………………..
                  17. GROUNDS OF APPEAL.

                  18. 1.
                  19. 2.
                  20. 3.
                  21. 4.
                  22. Signature…………………………..

                    (Appellant/Authorised Representative, if any).

                  23. Verification.

                  24. I……………………………… the appellant/authorised representative, do hereby declare that what is stated above is true to the best of my informa­tion and belief.
                  25. Verified today, the………………..day of …………………

                    Signature…………………………

                    (Appellant/Authorised Representative.)

                  26. Notes:
                    1. 1. The memorandum of appeal (including the grounds of appeal when filed on a separate paper) must be in triplicate and shall be accompanied by two copies (at least one of which should be a certified copy) of the order appealed against and two copies of the order of the Deputy Commissioner of Taxes.
                    2. 2. The memorandum of appeal in the case on an appeal by the assessee must be accompanied by a fee of five hundred taka. It is suggested that the fee be credited in the Treasury or a branch of the Sonali Bank or the Bangladesh Bank after obtaining a challan from the Deputy Commissioner of Taxes and the triplicate portion of the challan sent to the Appellate Tribunal with the memoran­dum of appeal. The Appellate Tribunal shall not accept cheques, drafts, hundies or other negotiable instruments.
                    3. 3. The memorandum of appeal shall set forth concisely and under distinct heads, the grounds of appeal without any argument or narrative and such grounds shall be numbered consecutively.
                    4. 4. A copy of the appeal petition is to be submitted to the conecrned Deputy Commissioner of Taxes.
                  27. *Delete whichever is inapplicable.

                  29. Form of application for reference to high Court Division.—

                    1. An application for reference to the High Court Division under section 160(1) shall be in the following form:—
                    2. Form of Application for Reference under Section 160(1).

                    3. IN THE SUPREME COURT OF BANGLADESH, HIGH COURT DIVISION, DHAKA

                      …………………………..Bench

                      (Special Original Jurisdiction)

                    4. Income Tax Reference Application No…………………………………. of…………………………….
                    5. In the matter of:
                    6. Income Tax Ordinance, 1984 (XXXVI of 1984)
                    7. And
                    8. In the matter of :
                    9. An application under section 160 of the Income Tax Ordinance, 1984.
                    10. And

                    11. In the matter of :
                    12. An order of the Taxes Appellate Tribunal……………………………………………………. passed in Income Tax Appeal No…………… of 19………………………… (Assessment year………………..), dated……………………. .received by the applicant on……………… and arising out of the order of the Deputy Commissioner of Taxes……………….. Circle…………………………….
                    13. And

                    14. In the matter of:
                    15. ………………………………………………………………………………………..Applicant.
                    16. Versus

                    17. ……………………………………………………………………………………………..Respondent
                    18. To
                    19. Mr. Justice……………………………………………. /the Chief Justice and his Compa­nion Justices of the said Hon’ble Court.
                    20. The humble petition on

                      behalf of the above named

                      applicant most respectfully.

                    21. SHEWETH:
                    22. 1.
                    23. 2.
                    24. 3.
                    25. 4.
                    26. 5.
                    27. [QUESTION OF LAW]Added F. A. 2012
                    28. GROUNDS
                    29. 1.
                    30. 2.
                    31. 3.
                    32. 4.
                    33. 5.
                    34. AFFIDAVIT

                    35. I, ……………………… son of……………………… aged about………………..years, residinga t…………………………….. by faith………………. by occupation……………….do hereby solemnly affirm and say as follows:
                      1. 1. That I am……………………………………………… and as such I know the facts and circumstances of the case.
                      2. 2. That the statements of facts as stated in the above application are true to my information………………………………………….. which I verily believe to be true.
                  Prepared in my office.(Mr…………………………)Advocate.

                  ………………………….
                  Deponent.

                  Solemnly affirmed by the said deponent The deponent is known to me and identified by me.
                  Mr………………………………at the…………………………on this…………………………day of……………………..19…… Advocate
                  at……………… A.M./P.M. Clerk to:………………………………………………………………………………………………………………………………………
                  1. COMMISSIONER OF OATH,
                  2. SUPREME COURT OF BANGLADESH,
                  3. HIGH COURT DIVISION……………

                  30. Determination of income from business when such income is also partially agricultural.—

                  1. In the case of income which is partially “agricultural income” and partially income from “business”, in determining that part of income which is from “business”, the market value of any agricultural produce which has been raised by the assessee or received by him in kind and which has been utilised as raw material in such business or the sale proceeds of which are included in the accounts of the business shall be deducted, and no further deduction shall be made in respect of any expenditure incurred by the assessee as a cultivator or receiver of the produce in kind.

                  30A. Determination of income from transfer of expert quota of garments.-

                  1. For the purposes of sub-section (23) of section 19 of the Ordinance, an amount equal to 3% of the export value of the garments exportable against the export quota transferred by an assessee shall be deemed to be his income for the income year during which the transfer took place.

                  1. [27B. FORM OF APPLICATION TO THE TAXES SETTLEMENT COMMISSION.-
                    1. Form of application and verification thereof under section 152D shall be as follows:-
                    2. FORM OF APPLICATION TO THE TAXES SETTLEMENT COMMISSION IN THE OFFICE OF TAXES SETTLEMENT COMMISSION…………………………………………….

                    *No……………………of…………………………

                    1. Circle of assessment
                    2. Name of the applicant.
                    3. Income year.
                    4. Assessment year.
                    5. If the applicant is a Company, the amount of paid up capital at the end to the income year.
                    6. To be filled in by the officer.
                    7. Deputy commissioner of Taxes/Inspection joint Commissioner of Taxes passing order.
                    8. Section under which the order has been passed.
                    9. Date of service of the order or of the Notice of Demand.
                    10. Address to which the notices may be sent to the applicant.
                    11. Grounds of application.1……………………………………………………………………………………2……………………………………………………………………………………3……………………………………………………………………………………4……………………………………………………………………………………
                    12. ……………………….signature of Applicant.Name (block letters)…………………………..Address…………………………………………..

                      Verification

                    13. I,………………………………… the applicant, do humbly declare that what is state above is true to the best of my information and belief. I also declare that there is no appeal/revision petition lying against the order and that the right to file an appeal/revision petition with any other authority against the order is hereby waived.
                    14. Signature…………………………………..Name (block letters)……………………Address…………………………………….
                    15. Note:
                    16. 1. The application shall be filed in duplicate.
                    17. 2. The application shall be accompanied by (a) the notice of Demand and the copy of the order appealed against, and (b) a copy of the challan showing payment of application fee,
                    18. 3. If the application is a company, a copy of the Balance Sheet as on the last day of the income year shall also be filed with the application.
                    19. 4. The form of application and verification there of shall be signed-
                      1. (a) In the case of an individual, by the individual himself;
                      2. (b) In the case of a company, by the principal officer thereof;
                      3. (c) In the case of a firm, by a partner;
                      4. (d) In the case of any other association, by a member of the association; and
                      5. (e) In the case of a Hindu undivided family, by the manager or Karta.] Deleted F. A. 1994
                  2. [27C. Form of application for Alternative Dispute Resolution.-
                    1. Form for drawing up of application and verification thereof under section 152H(4) shall be as follows;
                    2. FORM OF APPLICATION FOR THE ALTERNATIVE DISPUTE RESOLUTION
                    3. Office where application is to be submitted in (please tick)
                      1. Appellate joint Commissioner of Taxes, Appeal Range–, Appeal Zone……..
                       
                      2. Appellate Additional Commissioner of taxes, appeal Range………, Appeal Zone……………….
                       
                      3. Commissioner of Taxes (Appeal), Appeal Zone……
                       
                      4. Registrar/Deputy Registrar, Taxes Appellate Tribunal, Dhaka/Chittagong/Khulna.
                       
                    4. Circle of assessment
                    5. Name of the applicant and TIN-
                    6. Assessment year(s)
                    7. Deputy Commissioner of Taxes passing the order
                    8. Section under which the Deputy Commissioner of Taxes passed the order
                    9. Income tax demanded
                    10. Date of service of the or FDR under dispute
                    11. Address to which the notice(s) may be sent to the applicant
                    12. Grounds for resolution of dispute
                    13. Grounds of dispute Resolution-
                    14. 1.
                    15. 2.
                    16. 3.
                    17. 4.
                    18. Signature (Applicant)

                      Name in block letters………………………………………………………………………………………………………………………….

                      TIN…………………………………………………………………………………………………………………………………………………..

                    Verification

                    1. I, ……………………………….., the applicant, do hereby declare that what is stated above is true to the best of my information and belief.
                    2. Signature…………………………………..
                    3. Name in block letters…………………….
                    4. TIN…………………………………………..
                    5. Note:
                    6. (1) The application shall be filed in triplicate.
                    7. (2) The application shall be accompanied by the notice of demand or the copy of the order under dispute.
                    8. (3) The form of application and verification there of shall be signed-
                      1. (a) In the case of an individual, by the individual himself;
                      2. (b) In the case of a company or local authority, by the principal officer;
                      3. (c) In the case of a form, by a partner.]Deleted F. A. 2012