This document summarizes the key points about filing income tax returns in Bangladesh: 1. Taxpayers must file their returns within a specified timeframe (usually 3-6 months) after the end of the fiscal year. 2. The return must include details of income, sales and purchases made during the tax period, along with the calculated tax amount. 3. Penalties may be imposed for late or incomplete filings according to the income tax law. Accurate and timely returns are important for all businesses.

1. 1

2. • gyj¨ ms‡hvRb Ki ev gymK GKwU wnmve-wbf©i Ki e¨e¯’v|
• G ai‡Yi Ki e¨e¯’vq GKwU wbwÏ©ó †gqv` AšÍi e¨emv‡qi wek`
wnmv‡ei GKwU mswÿß mvi Ki `߇i cvVv‡bvi weavb _v‡K, hv
†_‡K H Ki `ßi cÖ‡hvR¨ ev Av`vq‡hvM¨ K‡ii cwigvb wbiæcY ev
hvPvB KiZ cv‡i|
• Avgv‡`i †`‡ki gymK e¨e¯’vq GwU `vwLjcÎ bv‡g AwfwnZ,
mvavi‡b¨ GwU Return bv‡g cwiwPZ|
2

3.  Avgv‡`i †`‡k gyj¨ ms‡hvRb Ki ev gymK-Gi †ÿ‡Î mvaviYfv‡e
GB wbwÏ©ó †gqv` GKwU cwÄKv gvm hv Lªxóxq cwÄKvi gvm
wfwËK aiv n‡q _v‡K| Z‡e K‡qKwU †ÿ‡Î GB Ki‡gqv` wZb
gvm Ges 6 gvm Kiv n‡q‡Q|
 wbewÜZ ev ZvwjKvfz³ mKj e¨w³‡K ( cÖwZôvb I GLv‡b
e¨w³ wnmv‡e MY¨) `vwLjcÎ Rgv w`‡Z n‡e|
 wbewÜZ ev ZvwjKvfz³ e¨w³i Kvh©µg mvgwqK eÜ _vK‡jI
wbeÜb ev ZvwjKvfzw³ we`¨gvb _vKv ch©šÍ mKj Ae¯’vq
`vwLjcÎ Rgv w`‡Z n‡e|
3

4.  we`¨gvb gyj¨ ms‡hvRb Ki ev gymK AvB‡bi weavb Abymv‡i
Ki‡gqv` †kl nIqvi cieZ©x gv‡mi 15 ZvwiL ev Zvi cy‡e©B
mswkøó mv‡K©j Awdm ev mv‡K©j Awd‡mi `vwqZ¡ cvjbKvix
Awd‡m cÖ‡qvRbxq `wjjvw`mn wbwÏ©ó Q‡K (dig gymK - 19) 2
†mU (`yB cÖ¯’) `vwLjcÎ Rgv w`‡Z n‡e|
 Uvb©Ifvi K‡ii †ÿ‡Î GKwU mswÿß Q‡K (gymK-4) `vwLjcÎ
†`evi e¨e¯’v Av‡Q|
4

5.  exgv †Kv¤úvbxi †ÿ‡Î Ki‡gqv` †kl nIqvi cieZ©x gv‡mi 20
ZvwiL ev Zvi cy‡e©B `vwLj cÎ Rgv w`‡Z n‡e|
 `vwLjc‡Îi mv‡_ †Kvb †ÿ‡Î wK wK `wjjvw` mshy³ KÕ†i w`‡Z
n‡e Zv gyj¨ ms‡hvRb Ki wewagvjv, 1991 Gi wewa 24(2) G
ewY©Z Av‡Q|
 dig gymK-19 Gi mv‡_ digwU c~i‡Yi wek` wb‡`©wkKv †`Iqv
Av‡Q hv †_‡K Lye mn‡RB dig c~iY KÕ†i `vwLjcÎ ˆZix Kiv
hvq|
5

6.  `vwLjcÎ cÖvwßi ci mv‡K©j Awdm ev mv‡K©j Awd‡mi `vwqZ¡
cvjbKvix Awd‡m Kg©iZ mnKvix ivR¯^ Kg©KZ©v wbR `vwqZ¡
Abymv‡i `vwLjcÎwU cixÿv Ki‡eb Ges c~i‡Yi †ÿ‡Î †Kvb ÎæwU
cwijwÿZ nÕ†j `vwLjcÎ `vwLjKvix wbewÜZ e¨w³‡K Zv
ms‡kvab KÕ†i Rgv w`‡Z ej‡eb|
 `vwLjcÎ †_‡K hw` cwijwÿZ nq †h, †Kvb gymK cw‡kva‡hvM¨
nIqv m‡Ë¡I Zv cwi‡kva Kiv nqwb ev wewa ewnf©yZfv‡e DcKiY
Ki †iqvZ †bIqv n‡q‡Q Z‡e D³ ivR¯^ Z¡wir Av`v‡qi e¨e¯’v
†bIqvi Rb¨ ivR¯^ Kg©KZ©vi Kv‡Q †ck Ki‡eb|
6

7.  ivR¯^ Kg©KZ©v Z`byhvqx gymK Av`v‡qi e¨e¯’v †b‡eb, AvB‡bi
37 avivi Aax‡b kvw¯ÍgyjK e¨e¯’v †b‡eb Ges welqwU wefvMxq
Kg©KZ©v I Kwgkbvi‡K AewnZ Ki‡eb|
 `vwLjcÎ †_‡K hw` cwijwÿZ nq †h, †Kvbiæc fzjÎæwU ev Ki
cwi‡kv‡a †Kvbiæc e¨Z¨q N‡Uwb Z‡e AvB‡bi 36(4) avivq
e¨e¯’v MÖn‡bi AwaKvi ÿzbœ bv KÕ†i GK cÖ¯’ ¯^vÿi KÕ†i
`vwLjcÎ `vwLjKvix wbewÜZ e¨w³‡K †diZ †`‡eb Ges gyj
KwcwU Kwgkbvi Awd‡m cvwV‡q †`‡eb|
7

8.  wbwÏ©ó mg‡q `vwLj cÎ Rgv bv †`Iqv aviv 37(1)(L) Ges
37(2) (KK) Gi weavb †gvZv‡eK kvw¯Í‡hvM¨ Aciva|
 ¸iæZ¡c~Y© Z‡_¨i w`K †_‡K AmZ¨ `vwLjcÎ cÖ`vb Kiv aviv
37(2) (L) Gi weavb †gvZv‡eK kvw¯Í‡hvM¨ Aciva|
 myZivs wbwÏ©ó mg‡q h_vh_ Z_¨ m¤^wjZ `vwLjcÎ Rgv †`Iqv
wbewÜZ mKj cÖwZôv‡bi Rb¨ eva¨ZvgyjK Ges AvBbvbyM
`vwqˡ|
8

9.  e¨emv mswkøó mKj Z_¨ I Avw_©K †jb‡`b Z_v cY¨/‡mev
Drcv`‡bi DcKiY µq/Avg`vbx /msMÖn, cY¨/‡mev Drcv`b,
msiÿY, mieivn, weµq CZ¨vw` h_vh_fv‡e wjwce× KÕ†i ivLv
nÕ†j †mB mKj Z‡_¨i wfwˇZ gymK-19 dig c~iY KÕ†i
`vwLjcÎ cÖ¯‘Z Kiv Ges Dchy³ KZ…©c‡ÿi Kv‡Q Rgv †`Iqv Lye
mnR GKUv iæwUbgvwdK KvR|
 GB m‡½ cÖ`Ë gymK-19 dig Ges Zv c~i‡Yi wb‡`©wkKv †`Iqv
Av‡Q Zvi Dci ms‡ÿ‡c Av‡jvPbv KiwQ|
9

10.  Ki †gqv`, bvg, wVKvbv I †dvb b¤^i|
 ïb¨ `vwLjcÎ (Ki‡gqv‡` †Kvb µq ev weµq nq wb)|
 Ki‡hvM¨ cY¨, †mev ev cY¨ I †mevi bxU weµq- 1 b¤^i mvwii
Z…Zxq Kjv‡g mswkøó Ki †gqv‡` Ki‡hvM¨ cY¨/†mevi †gvU weµq
gyj¨, PZz_© Kjv‡g m¤ú~iKïé (cÖ‡hvR¨ †¶‡Î) Ges cÂg Kjv‡g
cÖ‡`q gyj¨ ms‡hvRb K‡ii cwigvY (MÖm) wjL‡Z n‡e|
 ïb¨nv‡ii cY¨/‡mevi weµq- Ki‡gqv‡` †Kvb cY¨ ev †mev ißvwb
nÕ‡j Zvi †gvU weµq gyj¨ 2 b¤^i mvwii Z…Zxq Kjv‡g D‡jøL
KÕi‡Z n‡e|
10

11.  mswkøóKi †gqv‡` Ae¨vnwZ cÖvß cY¨ ev †mevi †gvU weµq gy‡j¨i
cwigvY 3 b¤^i mvwii Z…Zxq Kjv‡g wjL‡Z n‡e|
 1 b¤^i mvwii PZz_© I cÂg Kjv‡gi †hvMdj (A_©vr cÖ‡`q
m¤ú~iK ïé I gyj¨ ms‡hvRb Ki) 4 b¤^i mvwii Z…Zxq Kjv‡g
wjL‡Z n‡e|
 mswkøó Ki‡gqv‡` †Kvb A_©`Û, Rwigvbv,Dr‡m KZ©b, e‡Kqv ev
¯’vb I ¯’vcbv fvovMÖnb eve` ivR¯^ cwi‡kva Kiv nÔ‡j ev cy‡e©
fzjekZt M„nxZ †iqvZ ev cÖ‡`q gymK mgš^q Kiv nÕ†j 5 b¤^i
mvwii Z…Zxq Kjv‡g Zvi cwigvb wjL‡Z n‡e|
 4 I 5 bs mvwii †hvMdj 6 b¤^i mvwii Z…Zxq Kjv‡g wjL‡Z
n‡e| 11

12.  †Kvb wbewÜZ cÖwZôvb nÕ‡Z evsjv‡`‡k cÖ¯‘ZK…Z Ki‡hvM¨ cY¨
ev †mev µq Kiv n‡j 7 b¤^i mvwii Z…Zxq Kjv‡g †gvU µq gyj¨
Ges PZz_© Kjv‡g ‡gvU cwi‡kvwaZ gy m K wjL‡Z n‡e|
 †Kvb Ki‡hvM¨ cY¨ ev †mev mivmwi Avg`vwb Kiv nÔ‡j ev †Kvb
Avg`vwbKviK nB‡Z gymK-11 Pvjv‡bi gva¨‡g µq Kiv nÕ‡j 8
b¤^i mvwii Z…Zxq Kjv‡g †gvU µq gyj¨ Ges PZz_© Kjv‡g D³
cY¨ µ‡qi wecix‡Z cwi‡kvwaZ gy m K wjL‡Z n‡e|
12

13.  9 b¤^i mvwii Z…Zxq Kjvg c~iY KÕi‡Z n‡e bv| mswkøó Ki †gqv‡`
†Kvb cY¨ ißvwb Kiv nÔ‡j D³ ißvwbK…Z c‡Y¨ †h cwigvY KuvPvgvj
e¨eüZ n†q‡Q, †mB cwigvY KuvPvgv‡ji Dci Avg`vwb ch©v‡q cÖ`Ë
Avg`vwb ïé Ges m¤ú~iK ï‡éi (cÖ‡hvR¨ †ÿ‡Î) cwigvY PZz_©
Kjv‡g wjL‡Z n‡e|
 hw` D³ wbewÜZ e¨w³ mivmwi †W‡Wv †_‡K D³ ißvwbi wecix‡Z
cÖZ¨c©Y MÖnY KÔi‡Z Pvb, ev MÖnY KÕ†i _v‡Kb, Z‡e †mB †¶‡Î GB
Kjvg c~iY KÕi‡Z n‡e bv|
 mswkøó Ki‡gqv‡` †Kvb Ae¨vnwZcÖvß cY¨ ev †mev µq Kiv nÔ‡j
10 b¤^i mvwii Z…Zxq Kjv‡g †gvU µq gyj¨ wjL‡Z n‡e|
13

14.  mvwi 7,8 I 9 Gi †hvMdj 11 mvwii Z…Zxq Kjv†g wjL‡Z n‡e|
 fzjekZt BwZcy‡e© †iqvZ †bIqv nq wb ev mgš^q‡hvM¨ ‡Kvb
cvIbv _vK‡j 12 mvwii Z…Zxq Kjv‡g D³ A‡_©i cwigvY wjL‡Z
n‡e| ZvQvov Avg`vwb ch©v‡q AwMÖg cwi‡kvwaZ gymK GB Kjv‡g
D‡jøLcye©K mgš^q Kiv hv‡e|
 cye©eZx© Ki†gqv‡` PjwZ wnmve †iwRóv‡ii 6bs Kjv‡g ewY©Z
†Ri 13 mvwii Z…Zxq Kjv‡g wjL‡Z n‡e| PjwZwnmve ivLvi
AvBbMZ eva¨evaKZv bv _vK‡j GwU c~iY Ki‡Z n‡ebv|
 mvwi 11,12I 13Gi †hvMdj 14mvwii Z…Zxq Kjv‡g wjL‡Z n‡e
14

15.  6 bs mvwi †_‡K 14 bs mvwii we‡qvMdj 15 mvwii Z…Zxq Kjv‡g
wjL‡Z n‡e|
 ‡UªRvix‡Z mswkøó Ki‡gqv‡` RgvK…Z A‡_©i cwigvY 16 mvwii
Z…Zxq Kjv‡g wjL‡Z n‡e| mswkøó Ki‡gqv‡` †UªRvix‡Z †Kvb
Rgv bv Kiv nÕ†j GB Kjv‡g wKQy wjL‡Z n‡e bv|
 mvwi 16 ‡_‡K mvwi 15 Gi we‡qvMdj 17 mvwii Z…Zxq Kjv‡g
wjL‡Z n‡e| †iqvZ‡hvM¨ gym‡Ki cwigvY cÖ‡`q gym‡Ki
cwigv‡bi †P‡q †ekx nIqvq mvwi 16 †Z †Kvb †UªRvix Rgv bv
_vK‡j mvwi 14 ‡_‡K mvwi 6 Gi we‡qvMdj 17 mvwii Z…Zxq
Kjv‡g wjL‡Z n‡e|
15

16.  mswkøó Ki‡gqv‡` †W‡Wv nÕ‡Z †Kvb cÖZ¨c©Y M„nxZ nÕ‡j Zvi
cwigvY 18 mvwii Z…Zxq Kjv‡g wjL‡Z n‡e|
 mswkøó Ki‡gqv‡` mieivnKvixi wbKU nÕ‡Z Dr‡m KwZ©Z gym‡Ki
cwigvY 19 mvwii Z…Zxq Kjv‡g wjL‡Z n‡e|
16

17. ab¨ev`
17