Who will submit Income Tax Return

• If total income of any individual other than female taxpayers, senior male taxpayers of 65 years and above, retarded taxpayers and war wounded gazetted freedom fighter during the income year exceeds Tk 3,00,000/-.
• If total income of any female taxpayer, senior male taxpayer of 65 years and above during the income year exceeds Tk 3,50,000/-.
• If total income of any retarded taxpayer during the income year exceeds TK. 4,50,000.
• If total income of any gazetted war-wounded freedom fighter taxpayer during the income year exceeds Tk. 4,75.000/-.
• If any person was assessed for tax during any of the 3 years immediately preceding the income year.
• If the person is a shareholder director or a shareholder employee of a company
• An Employee of the government or an authority Corporation, body or units of the government or formed by  any Law, order or instrument being in force, if the employee at any time in the income year drawn a basic salary of Tk 16,000 or more
• An employee holding an executive or a management position in a business or profession.
• A non-resident having permanent establishment in Bangladesh.
• If the person not being an institution established solely for charitable purpose or a fund, has an income during the income year which is subject to tax exemption or lower tax rate under section 44.
• A person who owns motor car (including Jeep/ Micro Bus)
• A person who owns membership of a club registered under VAT Act 1991.
• If any person runs a business or profession having trade license from City Corporation, Pourashova, Union Parishad and operates a bank account.
• Any professional registered as a doctor, dentist, lawyer, income tax practitioner , chartered accountant, cost and management accountant , engineer, architect or surveyor or any other similar profession
• member of a chamber of commerce and industries or a trade association;
• Candidate for Paurashova, City Corporation, Upazilla or Parliament elections.
• participates in a tender floated by the government, semi government, autonomous body or a local authority;
• If the person serves in the board of directors of a company or a group of companies.
• If any person participates in a shared economic activity by providing motor vehicle, space, accommodation or any other assets.
• If any person owns any licensed arms.
• If the person is required to have 12 digit taxpayer identification number under section 184 A (except who has no taxable income but is required to have  e-Tin for selling land or obtaining a credit card).