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Extracts from the Income Tax Ordinance, 1984

Extracts from the Income Tax Ordinance, 1984


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75. Return of income.

(1) Save as provided in section 76, every person shall file or cause to

be filed, with the Deputy Commissioner of Taxes, a return of his income

or the income of any other person in respect of which he is assessable

to tax under this Ordinance,-

(a) if his total income during the income year exceeded the maximum amount

which is not chargeable to tax under this Ordinance, or

(b) if he was assessed to tax for any one of the three years immediately

preceding that income year :

Provided that any non-resident Bangladeshi may file his return of income

along with bank draft equivalent to the tax liability, if any, on the basis

of such return, to his nearest Bangladesh mission and the mission will issue

a receipt of such return with official seal and send the return to the Board.


(1A) where a person is not required to file a return of income under

sub-section(1),he shall file a return of his income during the income year,

on or before the date specified in clause (c) of sub-section (2) if he –

(a) resides within the limits of a city corporation or a paurashava or

a divisional headquarters or district headquarters and who, at any time

during the relevant income year, fulfills any of the following conditions,

namely : –

(i) owns a building which consists of more than one storey and the plinth

area of which exceeds one thousand six hundred square feet;

(ii) owns a motor car;

(iii) subscribes a telephone;

(iv) owns a membership of a club registered under the Value Added Tax

Act,1991 ‘ (1991),

(b) runs any business or profession having trade license from a city

corporation, a paurashava or a union parishad, and operates a bank account

(c) has registered with a recognized professional body as a doctor, dentist,

lawyer, income tax practitioner , chartered accountant, cost and management

accountant, engineer, architect or surveyor or any other similar profession;

(d) is a member of a chamber of commerce and industries or a trade


(e) is a candidate for an office of any union parishad paurashava,

city corporation, or a member of parliament:

(f) participates in a tender floated by the government, semi-government,

autonomous body or a local authority;

— —

(g) has a tax payers identification number in accordance with the provision

of section 184A

Explanation.- In this sub-section, the term “motor car” means a motor car

as defined in clause(25) of section 2 of the Motor Vehicles Ordinance 1983

(LV of 1983) and includes a jeep and a micro-bus.

(1B) Notwithstanding anything contained in sub-section (1) and (1A),

every company shall file a return of its income or the income of any

other person for whom the company is assessable, on or before the date

specified in clause (c) of sub-section (2);

(2) The return under sub-sections (1), (1A) and (1B)] shall be–

(a) furnished in the prescribed form setting forth therein such

particulars and information as may be required thereby including the

total income of the assessee;

(b) signed and verified:-


77. Notice for filing return.—

(1) The Deputy Commissioner of Taxes may, at any time after expiry of

the date specified in section 75, by a notice in writing, require-

(a) any person, other than a company, to file a return of his total income

as provided in that section if, in the opinion of the Deputy Commissioner

of Taxes the total income of such person was, during the income year,

of such amount as to render liable to tax;

(b) any company to file a return of its total income, if it is not filed.

(2) The return under sub-section (1) shall be filed within such period,

not being less than twenty-one days, as may be specified in the notice or

within such extended period as the Deputy Commissioner of Taxes may allow.



80 Statements of assets, liabilities and life style-

(1) The Deputy Commissioner of Taxes may, by notice in writing, require

an assessee to file by the date specified in the notice,statements giving

particulars in respect of the following unless they have already been given

in or with return filed under section 75, 77 or 78, or with a certificate

filed under section 76 namely :–

(a) the total assets, liabilities and expenses of the assessee as on the

date or dates specified in the notice ;

(b) the total assets, liabilities and expenses of the spouse, minor

children and dependents of the assessee as on the date or dates

so specified ; and

(c) any assets transferred by the assessee to any person during the

period or periods so specified, and the consideration therefore ;

(d) particulars of life style of the assessee.

(2) The statement to be filed under sub-section (1) shall be prepared

in such form and verified in such manner as may be prescribed.




92. Assessment in case of income of a deceased person.–

(1) Where a person dies, his legal representative shall be liable to pay

any tax or other sum payable under this Ordinance which the deceased

would have been liable to pay if he had not died, in the like manner and

to the same extent as the deceased ; and the legal representative of the

deceased shall, for the purposes of this Ordinance, be deemed to be an

assessee :

Provided that before deeming the legal representative of the deceased to

be an assessee, a notice to that effect shall be issued to him by the

Deputy Commissioner of Taxes.

(2) For the purposes of making an assessment of the income of the

deceased and recovery of tax,-

(a) any proceeding taken against the deceased before his death shall be

deemed to have been taken against the legal representative and may be

continued from the stage at which it stood on the date of the death of

the deceased ;and

(b) any proceeding which could have been taken against the deceased,

if he had not died, may be taken against the legal representative; and

all the provisions of this Ordinance shall, so far as may be, apply


(3) The liability of legal representative under this Ordinance shall

be limited to the extent to which the estate of the deceased is capable

of meeting the liability.

(4) For the purposes of this section and other provisions of this

Ordinance in which the rights, interest and liabilities of the deceased

are involved, “legal representative” includes an executor,an administrator

and any person administering the estate of the deceased.




124. Penalty for failure to file return, etc. –

(1) Where any person has, without reasonable cause, failed to file

a return of income required by or under sections 75, 77, 89(2),91(3)

or 93(1) the Deputy Commissioner of Taxes may impose upon such person

a penalty amounting to ten per cent of tax imposed on last assessed

income, subject to a minimum of taka one thousand, and in the case

of a continuing default, a further penalty of taka fifty for every day

during which the default continues.

(2) Where any person has, without reasonable cause, failed to file or

furnish or, as the case may be, obtain and display within the time

laid down therefor,-

(a) any certificate, statement, accounts or information required by or

under sections 58, 108, 109 or 110; or 113,

(b) the tax-payer’s identification number(TIN) certificate under

section 184C; the Deputy Commissioner of Taxes shall impose upon such

person a penalty of taka five hundred and in the case of a continuing

default a further penalty of taka two hundred and fifty for every month

or fraction thereof during which the default continues :

Provided that where any person has, without any reasonable cause,failed

to furnish information as required under section 113, the Deputy Director

General,Central Intelligence Cell or the Deputy Commissioner of Taxes

may impose a penalty of taka twenty five thousand and in case of a

continuing default a further penalty of taka five hundred for each day.



184A. Requirement of certificate in certain cases.–

Notwithstanding anything contained in this Ordinance, a certificate from

the concerned Deputy Commissioner of Taxes or from any other person

authorised by the Board in this behalf, containing the tax payer’s

identification number shall be required to be submitted to the concerned

authority, by any person at the time of –

(a) opening a letter of credit for the purpose of import;

(aa) submitting an application for the purpose of obtaining an import

registration certificate.

(b) renewal of trade licence in the area of a corporation or of a

Paurashava of a divisional headquarters; and

(c) submitting tender documents for the purpose of supply of goods,

execution of a contract or for rendering services;

(d) submitting an application for membership of a club registered under

the Companies Act, 1994;

(e) issuance or renewal of license or enlistment of a surveyor of general


(f) registration for purchase of land, building or an apartment situated

within any city corporation, deed value of which exceeds one lakh taka;

(ff) provisions of clause (f) shall not apply in case of registration

for purchase of an, building or an apartment situated within any city

corporation, by a non resident Bangladeshi;

(g) registration, change of ownership or renewal of fitness of a car,

jeep or a microbus;

(h) sanction of loan exceeding five lakh taka to a person by

a commercial bank or a leasing company.

( i ) issue of credit card;

( j ) issue of practicing license to a doctor, a chartered accountant,

a cost and management accountant, a lawyer or an income tax practitioner;

(k) giving ISD connection to any kind of telephone;

(l) registration of a company under the Companies Act,1994, in respect

of sponsor directors;

(m) submission of application for a license as a Nikah Registrar under

the Muslim Marriages and Divorces (Registration) Act. 1974 (LII of 1974);

(n) applying for or renewal of membership of any trade body:

Provided that a person who has already obtained the license of a Nikah

Registrar shall be required to obtain such certificate within three

months from the date o commencement of this provision.

184AA. Tax-payer’s identification number (TIN) in certain documents, etc.

The Board may, with the prior approval of the Government and by

notification in the official Gazette, specify any class of documents

where a tax-payer’s identification number (TIN) is to be mentioned.


**** ****

184B.Tax-payer’s identification number.–

Every assessee or any person who applies for tax payer’s identification

number will be given a tax-payer’s identification number in such manner

as may be prescribed.

184C. Displaying of tax payer’s identification number certificate.–

An assessee having income from business or profession shall obtain

tax payer’s identification number (TIN) certificate from the Deputy

Commissioner of Taxes under whose jurisdiction he is being assessed

and display such certificate at a conspicuous place of such assessee’s

business premises.



164. Punishment for non-compliance of certain obligations.-

A person is guilty of an offence punishable with imprisonment for a term which may extend to one year, or with fine, or with both, if he, without reasonable cause,-
(a) fails to deduct or collect and pay any tax as required under the provisions of Chapter VII except advance payment of tax or fails to deduct and pay tax as required under section 143(2);

3. (b) fails to produce, or cause to be produced, on or before the date mentioned in any notice under Chapter VIII, or under section 83, such accounts, documents or statements as are referred to in such notice;

4. (c) fails to furnish, in due time, the return of income which he is required to furnish under section 75, or by notice given under section 77 or 93;

[(cc) refuses to furnish such information as may be necessary under section 113;]Added F.A. 2011
(d) refuses to permit inspection or to allow copies to be taken in accordance with the provisions of section 114;
(e) fails to afford necessary facilities or to furnish the required information to an income tax authority exercising powers under section 115; or
(f) refuses to permit or in any manner obstructs the exercise of powers under section 117 byan income tax authority.-



[184E. Assistance to income tax authorities.-

1. All officers and staff of government and semi-government organizations, law enforcement agencies, autonomous bodies, statutory bodies, financial institutions, educational institutions, private organizations, local government and non-government organizations shall assist the income tax authorities in the discharge of their functions under this Ordinance.]Added F.A. 2010

[184F. Ordinance to override other laws.-

1. Notwithstanding anything contained in any other law for the time being in force, the provisions of this Ordinance or any proceedings thereunder shall prevail over any other law in respect of tax on income and exemptions of tax thereof.]Added F.A. 20

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Thanking you for reading these Laws and for sparing your valuable time in reading the subject matter..

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With Regards;
Yours truly,
M.A Musobbir, B.Com.,FCMA,AMCS

Contact phone-[Sick-bed-side Mobile]: +88 0171 605 4996.


[ A Paralysed / Disabled Person, ( now at -73+, Spinal Cord Injured

Crippled/ Protibondee From 2002 AD and a former Tax-payer having

a- T.I.N / Tax-payer’s Identification Number, but No Taxable Incomes

for the last 10 years].


(1) Fellow Member (FCMA) and Founder Council-Member (1972-75)


First Honorary Treasurer (1972-75),

National Council-Member-in-Charge of Examinations (1972-81),

Ex.-Honorary Secretary (1981-83)


First Executive Director (CEO) / National Project Director, UNDP Project (1992)

of the Institute of Cost & Management Accountants of Bangladesh,

ICMA Bhaban, Nilkhet, Dhaka 1205, Bangladesh.

( It is a Statutory Professional Body of the CMA’s under the administrative

control of the Ministry of Commerce, GoB );


(2) Formerly, Member-Secretary, Cost & Price Consultative Committee and

Ex.Officio Chief Cost Accountant of the now defunct ” Price Advisory Board”

of the Ministry of Commerce, GOB (1973-78).


(3) Formerly, Executive Director (Finance) of the Bangladesh Shipping

Corporation ( BSC, Chittagong ),- the National FLAG Carrier and a

Statutory Corporation under the administrative control of the Ministry

of Shipping, GoB, (1987-88).; and


(4) Formerly, Associate Member (AMCS) of the Bangladesh Computer

Society, ( BCS – a Professional Body of the Computer Techno-Guru-z and

Techno-Rothi-z, .in the I.C.T. Sector of Bangladesh).

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OCTOBER, NOVEMBER, DECEMBER and JANUARY to MARCH ARE THE MONTHs of Awareness About the Disabilities, Old Age-Related Inabilities, Violation of Human Rights, Diabetes, Diseases, Deficiencies, AIDS/ Disasters, Corporate Corruptible Practices in all forms, which should be looked into and remedied at the earliest.

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