(1) Every person shall file a return for the income year concerned with the Deputy Commissioner of Taxes, if—

(a)   his income in the relevant income year exceeds the tax-free income limit under this Act;

(b)   his tax has been assessed for any year of the 3 (three) years immediately preceding that income year;

(c)   the person is a company, a shareholder director or a shareholder employee of a company, a firm, a partner of a firm, a private association, an employee holding the position of executive or manager of a business, a public servant or a non-resident having a permanent establishment in Bangladesh;

(d)   such person, other than an institution established solely for charitable purposes, receives in the relevant income year any such income which is exempt from tax or at a reduced rate of tax under Chapter I of Part VI;

(e)   any person registrable as a taxpayer under section 261; or

(f)    Obligation of the said person to file proof of return filing as per section 264.

(2) Filing of returns shall not be mandatory in the following cases, namely: -

(a)   Any educational institution

(i) which is a primary or pre-primary school or a government secondary or higher secondary school teaching in Bengali or which is a Monthly Payment Order (MPO) educational institution; and

(ii) which does not have an English version of the curriculum;

(b)   Government Universities;

(c)   Bangladesh Bank;

(d)   Local Authorities;

(e)   Statutory government or autonomous bodies having no income other than funds and interest income received from the Government;

(f)    any entity established or constituted by or under any law for the time being in force having no income other than funds received from the Government;

(g)   Government Provident Fund and Government Pension Fund;

(h)   any non-resident natural person who has no fixed base in Bangladesh; or

(i)    Persons exempted from filing returns by the Board, by notification in the Official Gazette.