basics of income tax in Bangladesh

1. Charges of
Income Tax

2. 2Slide /
Income
Year
Section 2(35) of the
ITO, 1984 indicates
income year as the
period for which
the total income of
an assesse is
calculated.

3. 3Slide /
Assessme
nt Year
Section 2(9) of the ITO,
1984, assessment year
means the period of
twelve months
commencing on the
first day of July every
year. Income year
Start on 1st
January and
ends on 31
December
Assessment
year
Start on 1st
July and ends
on 30th June

4. 4Slide /
Assesse
includes
Every person in respect
of whom any proceeding
under this ordinance has
been taken for
assessment of his
income
*
Every person by whom a
minimum tax is payable
under this ordinance
*
Every person who is
required to file a return
under section 75, 89, 91
*
Every person desires to
be assessed and submits
return under this
ordinance
*
Every person who is
deemed to be assesse
under any provision of
this ordinance
*

5. 5Slide /
Individual
Firm
Association of
persons
Hindu undivided
family
Trust
Fund
Local authority
Company
Entity
Artificial judicial
person
Person with
On the basis of
person
On the basis of
residential
status
Classificatio
n of assesse
Resident
Non resident

6. 6Slide /
Incom
e tax
Is a tax which is
charged upon a
person in respect
of his taxable
income.

7. 7Slide /
Income tax
shall be
charged at the
rate or rates
prescribed by
the FinanceAct
enacted every
year by the
parliamentThe charge is
on every
person as
stated in
section 2(46)
The tax is
charged, levied,
paid and
collected in
accordance with
and subject to the
provisions of the
ITO, 1984
The income that is
taxed must pertain
to income year and
not to the
assessment year
Basic
Principles

8. 8Slide /
Charge of surcharge
(section-16A)
Charge surcharge on
income in addition to
income tax.
Charge of additional tax
(sction-16B)
Bangladeshi citizen to work
at his or her work, and the
Charge of
minimum tax
(section-16BBB
&82C)
It shall be
charged, levied,
paid and collect
accordingly.

9. 9Slide /
?
A
U
S
K
S
If you want to get
some mark

10. 10Slide /
Always
Wash your
Hand