24. Return of income

1[24. Return of income.-

(1) The return of the income required to be filed by an assessee under, the Ordinance shall be in the following form and verified in the manner indicated therein:

 

 

PART 1
Basic information

01 Assessment Year

2000-

02 Return submitted under section 82BB?(tick one)
Yes  No
03 Name of the Assessee 04 Gender
05 Twelve-digit TIN o6 Old TIN
07 Circle o8 Zone
09 Resident Status (tick one ) Resident Non-resident
10 Tick on the box (es) below if you are:
10A gazetted war-wounded Freedom fighter 10B A person with disability
10C Aged 65 years or more 10D A parent of a person with disability
11

Date of birth (DDMMYYYY)

20

12

Income year

       to

13 If employed, employer’s name
14 Spouse Name 15 Souse TIN (if any)
16 Father’s Name 17 Mother’s Name
18 Present Address 19 Permanent Address
20 Contact Telephone 21 E-mail
22 National Identification 23 Business Identification Numbers

PART II
Particulars of Income and Tax

TIN

                       

Particulars of Total Income                                                                                                                                                             Amount৳

24 Salaries (annex Schedule 24A) S.21        
25 Interest on securities S.22  
26 Income from house property (annex Schedule 24B) S.24  
27 Agricultural income S.26  
28 Income from business or profession (annex Schedule 24C) S.28  
29 Capital gains S.31  
30 Income from other sources S.33  
31 Share of income from firm or AOP    
32 Income of minor or spouse under section 43(4) S.43  
33 Foreign income    
34 Total income (aggregate of 24 to 33)  

Tax Computation and Payment                                                                                                                                                Amount৳

35 Gross tax before tax rebate        
36 Tax rebate (annex Schedule 24D)  
37 Net tax after tax rebate  
38 Minimum tax  
39 Net wealth surcharge  
40 Interest or any other amount under the Ordinance (if any)  
41 Total amount payable  
42 Tax deducted or collected at source (attach proof)  
43 Advance tax paid(attach proof)  
44 Adjustment of tax refund [mention assessment year(s) of refund]  
45 Amount paid with return (attach proof)  
46 Total amount paid and adjusted (42+43+44+45)  
47 Deficit or excess (refundable) (41-46)  
48 Tax exempted income

PART III
Instruction,Enclosures and Verification

TIN 

                       
  1. 49 Instructions
    1. Statement of assets, liabilities and expenses (IT-10B) and statement of life style expense (IT-10BB) must be furnished with the return unless you are exempted from furnishing such statement (s) under section 80.
    2. Proof of payments of tax, including advance tax and withholding tax and the proof of investment for tax rebate must be provided along with return.
    3. Attach account statements and other documents where applicable
    50 If you are a parent of a person with disability, has your spouse availed the extended tax exemption threshold?(tick one) Yes No
    51 Are you required to submit a statement of assets, liabilities and expenses (IT-10B) under section80(1)?(Tick one) Yes No
    52 Schedules annexed (tick all that are applicable)

    24A  24B  24C  24D

    53 Statements annexed (tick all that are applicable ) IT-10B2016   IT10BB2016
    54 Other statements, documents, etc. attached (list all )

Verification and signature

55 Verification I solemnly declare that to the best of my knowledge and belief the information given in this return and statements and documents annexed or attached herewith are correct and complete.
Name Signature

Date of Signature (DDMMYY)

20

Place of Signature

For official use only
Return Submission Information

Date of Submission (DD-MM-YYYY)

20

Tax Office Entry Number

National Board of Revenue                                                                                                                                                  Individual

         WWW.nbr gob.bd

ACKNOWLEDGEMENT RECEIPT OF
RETURN OF INCOME

Assessment Year

20-

Return under section 82BB? (tick one)
Yes…………………..No

 

Name of the Assessee
Twelve-digit TIN Old TIN
Circle Taxes Zone
Total income shown (serial34)
Amount payable (serial 41)৳ Amount paid and adjusted (serial 46)৳
Amount of net wealth shown in IT10B ৳ Amount of net wealth surcharge paid ৳
Date of submission (DD-MM-YYYY) Tax office entry Number
Signature and seal of the official receiving the return
Date of Signature Contact Number of Tax Office

(2) The return of income required to be filed by a company assesseee under the Ordinance shall be in the following form and verified in the manner indicated therein:

IT-11GHA2016
RETURN OF INCOME
Foe a company as defined under clause (20) of section 2
PART I
Basic Information

01
2 0 0 0    
02 Return submitted under section(tick one)
82BB 82(proviso) Other
03 Name of the Assessee
04 Address 05 Phone(s)
06 E-mail
07 Type (tick one )
07A Public limited 07B Private limited
07C Local authority 07D Other
If other, mention the type
08 12-digit TIN 09 Old TIN
10 Circle 11 Zone
12 Incorporation number 13 Incorporation date
14 Income year

to

15 Resident status (tick one) Resident Non-resident
16 Main business 17 Business Identificaton Number (s)
18 Any export in the income year? (tick the box if YES) 19 Main export item (if applicable)
20 Name of auditor(s) 21 Audit report date

PART II

Particulars of Total Income

 Prticular of total income                                                                                                                                                           Amount৳

22 Interest on securities S.22      
23 Income from house property (annex Schedule 24B) S.24  
24 Agricultural income S.26  
25 Income from business or profession S.28  
26 Capital gains S.31  
27 Income from other sources S.33  
28 Total income (22+23+24+25+26+27)

B. Tax Computation and Payment                                                                                                                                               Amount৳

29 Tax computed on total income       
30 Net tax after tax rebate (if any)  
31 Minimum tax  
32 Interest or any other amount under the Ordinance (if any)  
33 Total amount payable  
34 Tax deducted or collected at source (attach proof)  
35 Advance tax paid (attach proof)  
36 Adjustment of tax refund [mention assessement year (s) fund]  
37 Amount paid with return (attach proof)  
38 Total amount paid and adjusted (34+35+36+37)  
39 Deficit or excess (refundable) (33-38)

PART III
Particulars of Tax Benefits

TIN

                 

 A. Income enjoying tax exemption (provide additional paper if necessary)

40 Income exempted from tax
Source Section SRO Amount ৳
1        
2        
3        

B. Income enjoying reduced tax rate (s) (provide additional paper if necessary)

41 Income subject to reduced rate of tax
Source Section SRO Amount ৳
1        
2        
3        
42 Tax payable if there were no exemption or reduced rate  
43 Tax payable with exemption or reduced rate  
44 Amount of tax benefits (42-43)  
45 Tax rebate  
46 Tax benefits and rebate (44+45)  

PART IV
Financial Statements

TIN

                       

 

A. Income Statement Current IncomeYear৳ Previous IncomeYear৳
47

 

Sales/Turnover/Receipts    
48 VAT (if any)    
49 Net sales/ Turnover/Receipts (47-48)    
50 Cost of Sales    
51 Gross Profit (49-50)    
52 Other operation income    
53 General & Administrative expenses    
53A Expenses paid in cash    
54 Selling & Marketing expenses    
54A Expenses paid in cash    
55 Other operating expenses    
55A Expenses paid in cash    
56 Profit from operation{(51+52)-(53+54+55)}    
57 Financial expenses    
57A Expenses paid to non-resident    
58 Income from associates/subsidiaries    
59 Any other business income    
60 Profit before tax  

TIN 

                       
B.Balance Sheet Current IncomeYear৳ Previous IncomeYear৳
61 Non-current assets (61A+61B+61C+61D+61E)    
61A Property, plant and equipment, software, etc.    
61B Intangible assets    
61C Financial assets (other than 61D)    
61D Investments and loans to affiliated entities    
61E Other non-current assets    
62 Current assets (62A 62B+62C+62D+62E)    
62A nventories    
62B Trade and other receivables    
62C Advance, deposits and prepayments    
62D Cash, bank and cash equivalents    
62E Other current assets    
63 Total Assets (61+62)      
64 Equity (64A+64B+64C+)    
64A Paid-up capital    
64B Reserves & Surplus    
64C Retained earnings    
65 Non-current liabilities (65A+65B+65C)    
65A Bonds/Debentures    
65B Long term borrowings    
65C Loans from affiliated entities    
65D Other non-current liabilities    
66 Current liabilities (66A+66B+66C+66D)    
66A Short term borrowings    
66B Creditors/Payables    
66C Provisions    
66D Others    
67 Total Equity and Liabilities (64+65+66)  

PART VOther Particulars

 TIN

                       

A. Particulars of bank accounts (provide additional paper if more names )

68 Name of bank (s) Account number(s) Branch name (if applicable)
1      
2      
3      
4      
5      

 B. Particulars of directors (provide additional paper if more names )

69 Name of directors (s) TIN % of share in
1      
2      
3      
4      
5  

C. Particulars of affiliated entities (provide additional paper if more names )

70 Name(s) of affiliated entity TIN Type (company, firm etc.)
1      
2      
3      
4      
5      

 PART VI
Instruction, Enclosures and Verification

TIN

                       
 71 Instructions
(1) The Return shall be: (a) signed and verified by the person as specified in section 75, and (b) accompanied by-
(i) statements of accounts audited by a Chartered Accountant;
(ii) depreciation chart as per THIRD SCHEDULE of the Ordinance;
(iii) computation of income in accordance with the provisions of the Ordinance;
(iv) Schedule B of rule 24 if the assessee has income from house property;
(2) In this return, if two entities shall be affiliated entities if they belong to a common group of companies or have more than twenty five percent common shareholders or directors or run by a common management;
(3) All amounts shall be in rounded up taka(৳)
72 Schedules, statements, documents, etc. attached (list)
 73 Verification
I solemnly declare that-
(a) to the best of my knowledge and belief the information given in this return and statements and documents annexed or attached herewith are correct and compete;
(b) I am signing this return in my copacity as——————-
And I am competent to sign this return and verify it.
Name Signature
Designation

Date of Submission (DD-MM-YYYY)

20-

For official use only
Return submission Information

Date of Submission (DD-MM-YYYY)

20

Tax Office Entry Number

 

 

National Board of Revenue                                                                                                                                                      Company

    www.nbr.gov.bd

ACKNOWLEDGEMENT RECEIPT OF

RETURN OF INCOME

Assessment Year

20   -

Return submitted under section(tick one)
82BB 82(proviso) Other
Name of the Assessee
Twelve-digit TIN Old TIN
Circle Taxes Zone
Total income shown (serial 28)৳
Amount payable (serial 33) ৳ Amount paid (serial 38) ৳
Date of submission (DD-MM-YYYY) Tax Office Entry Number
Signature and seal of the official receiving the return
Date of Signature Contact Number of Tax Office.

(3) The return of income by a required to be filed by an assessee other than an individual or a company under the Ordinance shall be in the following form and verified in the manner indicated therein:

 

National Board of Revenue                                                                                                                                               IT-11CHA2016

    www.nbr.gov.bd

RETURN OF INCOME
For an assessee other than an individual or a company
The following schedules shall be the integral part of this return and must be annexed to return in the following cases:
Schedule 24A if you have income from salaries
Schedule 24B if you have income from house property
Schedule 24C if you have income from business or profession
Schedule 24D if you have investment and claim tax rebate 

PART I
Basic information

01 Assessment Year

 

2 0 0 0    
02 Return under section 82BB
Yes
 
No
 
03 Name of the Assessee
04 Type of the assessee (tick one)
04A A firm
O4B An association of person
04C Other If other, mention type
04 Address
06 Phone 07 E-mail
08 Twelve-digit TIN 09 Old TIN
10 Circle 11 Zone
12 Income year
13 Resident status (tick one) Resident Non-resident
14 Commencement/Registration authority 15 Commencement/Registration number
16 Registering authority (if applicable)
17 Business Identification Number(s)

PART II
Particulars of income and Tax
(some particulars are related only to Hindu Undivided Family)  

TIN

                       

 

A. Particulars of Total Income   Amount ৳
18 Salaries (annex Schedule24A) S.21  
19 Interest on securities S.22  
20 Income from house property (annex Schedule 24B) S.24  
21 Agricultural income S.26  
22 Income from business or profession S.33  
23 Capital gains S.31  
24 Income from other sources S.33  
25 Share of income from firm or AOP (Where applicable)    
26 Income of minor or spouse under section 43(4) S.43  
27 Foreign income    
28 Total income (aggregate of 18 to 27)    

 

B. Tax Computation and Payment Amount ৳
29 Gross tax before tax rebate  
30 Tax rebate in applicable case (annex Schedule24D)  
31 Net tax after tax rebate  
32 Minimum tax  
33 Interest or any other amount under the Ordinance (if any)  
34 Total amount payable  
35 Tax deducted or collected at source (attach proof)  
36 Advance tax paid (attach proof)  
37 Adjustment of tax refund [mention assessment year (s) of refund]  
38 Amount paid with return (attach proof)  
39 Total amount paid and adjusted (35+36+37+38)  
40 Deficit or excess (refundable) (34-39)  
41 Tax exempted income

 

PART II
Particulars of income and Tax

TIN

                       

 

42 Main business or profession (type)
43 Name of the business (as in the trade licence)
  44A Are the accounts audited? Yes No
44B If Yes, the name of auditor(s)
44C Audit report date

 

45 Name of partners or members in case of firm or AOP (provide additional paper if more names) TIN
1.  
2.  
3.  
4.  

 

C. Income Statement Amount ৳
46 Sales/ Turnover/ Receipts
47 VAT(if any)  
48 Net Sales/ Turnover/Receipts (46-47)  
49 Cost of sales  
50 Gross profit (48-49)  
51 General & Administrative expenses  
52 Selling & Marketing expenses  
53 Other expenses  
54 Net profit (50-51-52-53)  
55 Any other income from business or profession  
56 Profit before tax (54+55)  

 TIN

                       
D. Balance Sheet Amount ৳
57 Non-courrent assets (57A+57B+57C+57D)  
57A Property, plant and equipment, software, etc.  
57B Intangible assets  
57C Financial assets  
57D Other non-current assets  
58 Current assets (58A+58B+58C+58D+58E)  
58A Inventories  
58B Trade and other receivables  
58C Advance, deposits and prepayments  
58D Cash, bank and cash equivalents  
58E Other current assets  
59 Total Assets (57+58)  
60 Capital (60A+60B+60C)  
60A Opening capital  
60B Net profit  
60C Withdrawals  
61 Non-Current liabilities (61A+61B+61C)  
61A Bank loans  
61B Other borrowings  
61C Other non-current liabilities  
62 Current liabilities (62A+62B+62C)  
62A Short term borrowings  
62B Creditors/Payables  
62C Other current liabilities  
63 Total Equity and Liabilities (60+61+62)

PART IV

Enclouseres and Verification

                       

 

64 Are the accounts required to be audited? Yes No
65 Have you submitted audited accounts? Yes No
66

Schedules annexed      24A    24B    24D

(tick all that are applicable)

67 Other statements, documents, etc. attached (list all)

 

68 Verification
I solemnly declare that-
(a) to the best of my knowledge and belief the information given in this return and statements and documents annexed or attached herewith are correct and compete;
(b) I am signing this return in my copacity as——————-
And I am competent to sign this return and verify it.
Name Signature
Designation
Date of Submission (DD-MM-YYYY)
2 0        
Place of Signature
           

For official use only
Return submission Information

Date of Submission (DD-MM-YYYY)
2 0        
Tax Office Entry Number

 

National Board of Revenue                                                                                                                                              Other than individual

    www.nbr.gov.bd                                                                                                                                                                or company


ACKNOWLEDGEMENT RECEIPT OF

RETURN OF INCOME

Assessment Year
2 0 0 0    
Return submitted under section(tick one)
Yes No
Name of the Assessee
Twelve-digit TIN Old TIN
Circle Taxes Zone
Total income shown (serial 28)৳
Amount payable (serial 33) ৳ Amount paid (serial 38) ৳
Date of submission (DD-MM-YYYY) Tax Office Entry Number
Signature and seal of the official receiving the return
Date of Signature Contact Number of Tax Office.

(4)The return of income under section 82D shall be in the following form and verified in the manner indicated therein:

Form of return of income under the Income-tax Ordinance,1984
(Ord. XXXVI OF 1984)
                                                                            (Rerurn under section 82D)                                                           
IT-11GAGA
Assessment Year…..

1.Name of the Assessee:……………………………………………….
2.TIN:
3.(a)Circle:…….. (b)Taxes Zone:
4.Status: Individual/Firm/AOP (please tick)
5.Present Address………………………………………………………..……………………………………………………….
6.Father’s Name …………………………………..                      7. Mother’s Name………………………….
8.Spouse’s Name …………………………………..                    9. Date of Birth…………………………
10.Mobile/Telephone…………………………………….              11. E-mail (if any)
12. National ID No………………….                                        13. Nature of Business/Profession…………

14. Total income : Tk.
15. Next tax payable : Tk.
16. Tax paid on the basis of this return : (a)Amount (in figure):
  (b)Pay order/Challan No:
  (c)Date:

 

Vdrification
I,……………………………………………..father/ husband……………………TIN:………………………..solemnly declare that to the best of my knowledge and belef the information given in this return is correct and complete.

Place:…………………….
Date:…………………..                                                                                                                                    Signature of the Assessee

 N.B Please see the brief instructions overleaf before filling up the return.

………………………………………………………………………………………………………………………………………………………………..

 

Brief Instructions for calculating income of an individual assessee.

If required, please get help from Income-tax Ordinance, 1984 (Ord. XXXVI of 1984),and Income Tax Rules, 1984.

1.Particulars of Income and Tax Amount in Tk.
A.Income from business/Profession:  
(a)Total sale/receipts/commision/(as per section 28):
(b)Total expenses of business or profession (As per manufacturing/trading/profit-loss accounts) (section 29):  
(c)Net profit/income[(a)-(b)]:  
Net tax payable  
B.Rate of tax
In case of business:
Initial capital to be shown Rate of Tax (Tk.) Applicability
Upto Tk 6 lakh 3,000/- For the assessee not located under any city corporation or any paurashava of district headquarters;
Upto Tk 7 lakh 3,500/- For the assessee located at paurashava in district headquarters and other area excluding city corporation;
Upto Tk 8 lakh 4,000/- For assessee of any area
Upto Tk 10 lakh 5,000/- For assessee of any area
Upto Tk 15 lakh 10,000/- For assessee of any area
In case of profession:
Length of profesison Rate of Tax (Tk.) Applicability
Upto 3 Years 3,000/- For the assessee not located under any city corporation or any paurashava of district headquarters;
Upto 4 Years ,500/- For the assessee located at paurashava in district headquarters and other area excluding city corporation;
Upto 5 Years 4,000/- For assessee of any area
Upto 10 Years 5,000/- For assessee of any area.

………………………………………………………………………………………………………………………………………………………..

Acknowledgement Receipt

Serial No. in return register:……….Date of submission of Return:…………..
Received income tax return from Mr./Mrs. ………… TIN …………… for the Assessment Year…………..
Income shown in the return Tk………..and tax paid Tk………….

 Seal                                                Signature of
the Dputy Commissioner of Taxes/Officer
in Charge
Circle……………. Taxes Zone………….

(5)The schedules required to be annexed to the returns in applicable cases shall be in the following form:

 

SCHEDULE 24A
Particulars of income from salaries
Annex this Schedule to the return of income if you have income from salaries

 

01 Assessment Year 02 TIN

 

Particulars Amount (A) Tax exempted (B) Taxable (C=A-B)
03 Basic pay        
04 Special pay        
05 Arrear pay (if not included in taxable income carlier)        
06 Dearness allowance        
07 House rent allowance        
08 Medical allowance        
09 Canveyance allowance        
10 Festival allowance        
11 Allowance for support staff        
12 Leave allowance        
13 Honorarium/Reward/Fee        
14 Overtime allowance        
15 Bonus/Ex-gratia        
16 Other allowances        
17 Employer’s contribution to a recognized provident fund        
18 Interest accrued on a recognized provident fund        
19 Deemed income for transport facility        
20 Deemed income for free furnished/unfurnished accommodation        
21 Other, if any (give detail)        
22 Total        

All figures of amount are in taka (৳)

Name                Signature & Date

SCHEDULE 24B
Particulars of income from house property
Annex this Schedule to the return of income if you have income from house property

01 Assessment Year 02 TIN                     

 

For each house property

 

03 Description of the house propertyr
03A Address of the property 03B Total Area
03C Share of the asessee(%)
Income from house property Amount
04 Annual Value  
05 Deductions (aggregate of 05A to 05G)  
  05A Repair, Collection, etc.  
  05B Municipal or Local Tax  
  05C Land Revenue  
  05D Interest on Loan/Mortgage/Capital Charge  
  05E Insurance Premium  
  05F Vacancy Allowance  
  05G Other, if any  
06 Income from house property (04-05)  
07 If case of partial ownership., the share of income  

Provide information if income from more than one house property

08 Aggregate of income of all house properties (1+2+3+—)
(provide additional papers if necessary )
     ৳     
1 (Income from house property 1)
2 (Income from house property 2)
3 (Income from house property 3)
Name Signature & Date

 

SCHEDULE 24C

Summary of income from business or profession
To be annexed to return by an assessee having income
from business or profession

01 Assessment Year 02 TIN
03 Type of min business or profession
04 Name (s) of the business or profession
(as in trade licence)
05 Address(es)

Use serial numbers if more names and addresses

Summary of Income                                                                                                                                                                  Amount

06 Sales/Turnover/Receipts          
07 Gross Profit  
08 General, administrative, selling and other expenses  
09 Net Profit (07-08)  

Summary of Balance Sheet                                                                                                                                                          Amount

10 Cash in hand & at bank       
11 Inventories  
12 Fixed assets  
13 Other assets  
14 Total assets (10+11+12+13)  
15 Opening capital  
16 Net profit  
17 Withdrawals in the income year  
18 Closing capital (15+16+17)  
19 Liabilities  
20 Total capital and liabilities (18+19)  
Name                   Signature & Date

 

SCHEDULE 24D

Particulars of tax credit/rebate To be annexed to return by an assessee claiming investment tax credit
(Attach the proof of claimed investment, contribution, etc.)

 

01 Assessment Year 02 TIN                   

Particulars ofrebatable investment, contribution,etc.                                                                                                                      Amount

03 Life insurance premium                
04 Contribution to deposti pension scheme (not exceeding allowable limit)  
05 Investment in approved savings certificate  
06 Investment in approved debenture or debenture stock, Stock or Shares  
07 Contribution to provident fund to which Provident Fund Act , 1925 applies  
08 Self contribution and employer’s contribution to Recognized Provident fund  
09 Contribution to Super Annuation Fund  
10 Contribution to Benevolent fund and Group Insurance Premium  
11 Contribution to Zakat fund  
12 Others, if any (give details )  
13 Total allowable investment, contribution etc.  
14 Eligible amount for rebate (the lesser of 14A, 14B or 14C )  
  14A Total allowable investment, contribution, etc. (as in 13)  
  14B ..% of the total income (excluding any income for which a tax
exemption or a reduced rate is applicable under sub-section (4) of
section 44 or any income from any source or sources mentioned in
clause (a) of sub-section (2) of section 82C.)
 
14C Total allowable investment, contribution, etc. (as in 13)  
15 Amount of tax rebate calculated on eligible amount (Serial 14)Under section 44 (2)(b)  
Name              Signature & Date

(6) An Application for time extension under sub-section (6) of section 75 shall be in the following form:

Application of time extension for return submission

[section 75 (6) of the Income Tax Ordinance, 1984 (XXXVI of 1984)]

Applicants Copy

Assessment

         

 

01 Name of the Assessee 02 Address
01 Name of the Assessee  
01 Name of the Assessee 02 Address
06 Applied Extension upto
(DD-MM-YYYY)
 
         
07 Reasons for time extension
08 Signature and Date  
  Name Signature

 

(to be signed by the person who will sign the return
under section 75(3)

  Date of signature Place of signature
09 Time extender upto
(DD-MM-YYYY)

 

         
10 Tax Office Entry Number
11 Signature and seal of the Deputy Commissioner of

 

Application of time extension for return submission

[section 75(6) of the Income Tax Ordinance, 1984 (XXXVI of 1984)]

Office Copy

Assessment

         
01 Name of the Assessee 02 Address
01 Name of the Assessee  
01 Name of the Assessee 02 Address
06 Applied Extension upto
(DD-MM-YYYY)
 
         
07 Reasons for time extension
08 Signature and Date  
  Name Signature

 

(to be signed by the person who will sign the return
under section 75(3)

  Date of signature Place of signature
09 Time extender upto
(DD-MM-YYYY)

 

         
10 Tax Office Entry Number
11 Signature and seal of the Deputy Commissioner of

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