রিটার্ন দাখিল

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

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

(b) their tax was assessed in any of the three immediately preceding years;

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

(d) the person derives any income in the relevant income year that is eligible for tax exemption or reduced tax rates under Chapter I of Part 6;

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

(f) the person is required to furnish proof of return filing under section 264.

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

(a) Any educational institution—

(i) that is a primary or pre-primary school teaching in the Bangla language, a government secondary or higher secondary school, or an educational institution included in the Monthly Payment Order (MPO); and

(ii) that does not have an English version curriculum;

(b) Public university;

(c) Bangladesh Bank;

(d) Bangladesh Telecommunication Regulatory Commission;

(e) Bangladesh Securities and Exchange Commission;

(f) Local authorities and Cantonment Boards;

(g) Any organization, authority, commission, institute, board, academy, or similar entity established by law or government order, which does not carry out commercial activities and receives regular funding, partially or wholly, from the government for its operational expenses;

(h) Orphanages, shelters for the destitute, and institutions established for religious purposes;

(i) Any non-resident individual who does not have a fixed base in Bangladesh;

(j) Fund;

(k) Persons exempted from filing returns by the Board through notification in the official Gazette.

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