This presentation defines taxation and income tax. It outlines seven common sources of income that are taxed, including salaries, interests, property, agriculture, business, capital gains, and other sources. It provides India's income tax rate structure and charts showing income tax collection as government revenue from 2009-2014, demonstrating an increase each year. In conclusion, it states that Bangladesh relies heavily on income tax for development activities due to its large population, and taxpayers must pay taxes on time to support continued progress.

1. WELCOME
EVERYONE!
PRESENTATION OF
Taxation

2. A TAX IS A FINANCIAL CHARGE OR
OTHER LEVY IMPOSED UPON A TAXPAYER
BY A STATE OR THE FUNCTIONAL
EQUIVALENT OF A STATE TO FUND
VARIOUS PUBLIC EXPENDITURES.
Tax:

3. INCOME TAX:
An income tax is a government levy (tax)
imposed on individuals or entities (taxpayers)
that varies with the income or profits
(taxable income) of the taxpayer.

4. For the purpose of computation of total income and
charging tax thereon, sources of income can be classified
into 7 categories, which are as follows :
Salaries
Interest on securities
Income from house property
Income from agriculture
Income from business or profession
Capital Gains
Income from other sources
Sources of
Income:

5. Tax Rate
 First 2,50,000/- Nil
 Next 3,00,000/- 10%
 Next 4,00,000/- 15%
 Next 5,00,000/- 20%
 30,00,000 -25%
 Rest amount- 30%

6. INCOME TAX COLLECTION AS
REVENUE
0
5000
10000
15000
20000
25000
30000
35000
40000
45000
50000
2009-10 2010-11 2011-12 2012-13 2013-14
Income tax as revenue
Series 1 Column1 Column2
Series 1
2009-10 17042.38
2010-11 23007.53
2011-12 28261.87
2012-13 37120.65
2013-14 42915.5

7. Conclusion
As Bangladesh is a small county with a huge population
so the state or the government is largely depend on this
income tax to do all kind of development activities of the
country. So the tax payer must pay their tax timely to
keep the pace of development and must not make any
illegal activities in the case of paying taxes.