বাংলাদেশ ত্যাগকারী স্বাভাবিক ব্যক্তির ক্ষেত্রে কর নির্ধারণ

(1) The Deputy Commissioner may assess tax based on the total income for the relevant year of any normal individual authorized to work in Bangladesh, who may leave Bangladesh during the current financial year or shortly after its expiry with no intention of returning, in the following manner:

(a) If their tax has been previously assessed, for the period from the end of the last income year in which income was assessed until the probable date of their departure from Bangladesh; and

(b) If their tax has not been previously assessed, for the entire period of their stay in Bangladesh up to the probable date of their departure.

(2) Tax assessment under sub-section (1) shall be made in the following manner:

(a) For each complete income year within the period mentioned in sub-section (1), the tax rate that would have been applicable if the tax had been assessed in due time shall apply; and

(b) For the period between the end of the last completed income year and the probable date of departure, the tax rate in force in the financial year in which such tax is assessed shall apply, and the financial year shall be considered the tax year for that income for the said period.

(3) For the purpose of tax assessment under this section, the Deputy Commissioner shall issue a notice to the concerned normal individual requiring them to submit the following information within the time specified in the notice, which shall not be less than 7 (seven) days:

(a) A return under section 166, in the form and manner prescribed for filing, duly verified, including other details specified in the notice, containing the total income for each complete income year within the period mentioned in sub-section (1); and

(b) An estimate of the total income for the period from the end of each complete income year until the probable date of their departure from Bangladesh.

(4) For the purpose of tax assessment, the notice under sub-section (3) shall be issued in the manner prescribed for issuing a notice under section 172, applying all provisions of this Act as far as possible.

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