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CHAPTER -1
PROCEDURE IN CONNECTION WITH ASSESSMENT AND COLLECTION OF INCOME-TAX
The forms special to the Income - tax Department have been standardized in the I.T. series and are given
in Appendix 'A'.
Important forms.---- The most important forms used in connection with the assessment and collection of
income-tax are(1) General Index Register (I. T. 36).
(2) Register of Demand and Collections (I. T. 41).
(3) Register of Daily Collections (I. T. 44).
(4) Register of Daily Refund (I. T. 44A).
(5) Assessment Form (I. T. 30).
(6) Notice of Demand (I. T. 15).
(7) Income -tax Chalan (I. T. 31).
There are also a number of less important forms and registers, some of which are described in this
chapter.
General Index Register.-- This register consists of two portions, (a) Permanent record and (b) Five years'
record. The permanent record contains the names and addresses of the assessees arranged in
alphabetical order. After each letter of the alphabet, a certain amount of blank space, (equal to 25 per
cent of the space utilised under each letter, for rural areas, and 80 per cent in the case of cities and
towns with a changing population) should be left to permit of the insertions of new names. While
entering the names in the register the surnames, such as, khan, Chaudhuri, Sheikh, Mian, etc, should be
written at the end of the name proper instead of the beginning. When any name is removed from the
register, the appropriate entry should be ruled out in red ink and the deletion attested by the dated
initials of the Deputy Commissioner of Taxes.
If the collections in any year are year are to be full and complete, as should be the aim of every Deputy
Commissioner of Taxes, it is necessary that the assessment work should be taken up as early as possible
in the new financial year. Normally, most of the assessment work in revenue- yielding cases should be
completed by the end of December, so that the clerks have sufficient time during the concluding months
of the year to prepare the notices calling for the returns of income in order that these may be issued soon after
the 1st of July each year.
Notices calling for returns should be prepared in the sequence of names in General Index Register and
the miscellaneous Record (I. T. 38) should be started by an entry on the Order sheet (I. T. 39) directing
the issue of the notice calling for a return of income. If a miscellaneous file has already been started for
advance payment of tax under sections 18A, a new file should not be started but the existing file made
use of for making the above entry. The annual number of each case should be entered in the first
column under the appropriate year in the Five -Year Record. It is obvious that as names are struck off or
added to the permanent record the annual number of the miscellaneous Record of a particular assessee
may vary from year to year. When a notice
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calling for return of income is issued, the date of its issue should be entered in the second column under
appropriate year in the Five-Year Record portion of the G.I.R. Similarly, when the return is received, the
date should be entered in the third column. This will enable the Deputy Commissioner of Taxes, and the
Inspecting Officers to ascertain without much difficulty the extent to which assessees are submitting
their returns in time. The last number in any year would also indicate the total number of that year's
assessment is disposed of, its serial number in the Demand and Collection Register should be entered in
the G.I.R below the annual number of the case in the appropriate year column. This will provide an
automatic cheek against any case overlooked.
Register of Demand and Collections (I. T. 41).- This is the most important register maintained in an
Income -tax Office. The form of this register comprised 36 columns, which are self-explanatory. When
the assessment has been completed the Deputy Commissioner of Taxes should make the necessary
entries in the Register of Demand and Collections in his own hand. If the result of assessment is a
demand, the entries in the columns of this register should be in black ink. If, on the other hand, the
assessment results in a refund, the Deputy commissioner of Taxes should make entries in the register in
red ink except in column 4, where the entry should invariable be in black ink, unless the result of
assessment is a loss, in which case, the entry in column 4 should also be in the red ink. Similarly, in
column 20, the entry should always be in black ink, unless the reference is to a refund of last year. In
column 21, the amount of increase will be shown in black ink and that of decrease in red ink. If the
assessment result in no demand, or no assessment is made, the words ''ND'' or ''NA'' should be noted in
column 11. By making entries himself, Deputy Commissioner of Taxes has an absolute cheek that no
records are deposited without coming to his notice, because the final serial number in this register
should correspond to the last annual number of the year, if all the assessments are completed within the
year, as should be the Deputy Commissioner of Taxes aim. Further, if the demand is entered in his own
hand, the Deputy Commissioner of Taxes is relieved of the necessity records. The “N.A.” entries in this
register should be examined periodically by the Inspecting Officers to check any tendency to issue
unnecessary notices calling for returns of income. The register enables the Deputy Commissioner of
Taxes to check his own work and the Inspecting Officers, the Deputy Commissioner of Taxes work as
entries in black and red show whether big cases have been done or only refund, N.D. or N.A cases have
been finished.
All cases in which a separate annual number has been allotted should be passed through this register. It
is also necessary to pass an entry in this register when a case is transferred to another Circle or the case
is filed. All entries should be given a serial number except in cases where the assessment is made under
section 23B, or a mistake is rectified under section 35, or where effect is given to the order passes by the
Appellate Joint Commissioner under section 31 or by the commissioner of Taxes under section 33-A or
by the Income-tax Appellate Tribunal under section 33.
In column 36(i.e., the 'Remarks' column), the Deputy Commissioner of Taxes should note the status of
the assessee, the sections of the Act under which that assessment has been made and the assessment
year for which the assessment has been completed.
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Column 12 (showing the date of issue of the notice of demand) is of great importance from the point of
view of controlling collections. The date on which a demand should be paid should invariably be
mentioned in the notice of demand at the top of the form of chalan. If no date is mentioned, the
demand is payable on or before the first day of the second month following the date of the service of
the notice of demand. In fixing the time for payment, the deputy Commissioner of Taxes should keep in
view the quantum of the demand, the means of the assessee and the time left before the close of the
year. If an assessment is completed in the early part of the year, a period of thirty days would ordinarily
suffice; in most cases. As the year draws near to its close a lesser period, i.e. twenty or fifteen days' time
may be allowed, having regard to the circumstances of each case. In special cases, i.e., where objective
tactics have been employed by the assessee or where an assessee is expected to leave the country, even
less time may be allowed by the Deputy Commissioner of Taxes. The date of service of the notice of
demand should be noted in this column (column 12) just below the date of issue, e.g., if the notice of
demand was issued on 15th March 1979 and served on 17th March 1979 the entry in column 12 should
be 15th March 1979/17th March 1979. The bottom entry is very important for determining the period of
limitation for the initiations of recovery proceedings, i.e. the issue of a distress warrant or a recovery
certificate.
when the Deputy commissioner of Taxes office portion of the chalan is received and the necessary
entries have been made in the appropriate entries should be made in collection columns Register of
Daily collections 13 to 19.26 to 28, 32 or 34, according to the nature of the demand to which the
collections relates.
The Demand and Collections Register should be divided into separate sections as shown below:(i) Arrears demand brought forward on the
from
1st of July
the preceding year. -The entries in respect of these demands should be made in red ink (except the
demand which should be in black) at the beginning of the register. At the end of this
section, the following certificate should be recorded"Certified that all the outstanding demands as on
19
30th June
have been correctly brought forward from the Demand and Collections Register for the year 19 .
Deputy Commissioner of Taxes
. . . . . . . . . . .Circle/Division/District."
(ii) Arrear assessments completed in the current year.
(iii) Current year's assessments, including section 34 proceedings for the current year.
(iv) Trial Register cases resulting in demand.
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(v) Section 34 proceedings for earlier years.
(vi) Plus and Minus Memo for entering modification in the demand due to appeals, etc. There should be
separate plus and minus memos for each of the above sections and sufficient number of pages at the
end of each section should be set apart for this purpose.
Collection of Demand.- (1) Penalty u/s 46 (1).- It is the duty of the deputy Commissioner of Taxes
not only to raise the demand but also to see that the demand raised by him is collected within the same
financial year. With a view to achieving this result, the following procedure should be followed:(a)
The demand notice and chalan should be issued on the same day on which the assessmen order is
signed by the Deputy Commissioner of Taxes. If, due pressure of work, the demand notice and chalan
could not be issued in the same day, it should invariably be issued on the following day.
(b) On every chalan accompanying a demand notice, the date by which the payment should be made by
the assessee should be indicated. This should be done by writing the date in red ink on the top of every
chalan against the entry provided for the purpose, i.e., " To be paid on or before----------(date)."
Normally, as stated above, not more than thirty day's time should be allowed to the assessee to make
the payment. If the demand is levied after the 15th of April of a particular year, this period may be
reduced to twenty, fifteen, ten or a less number of days, according to the nature of each case. When a
demand falls into arrears, the Deputy Commissioner of Taxes has to decide what action to take. In some
Circles, the practice of issuing reminders has grown up. Although this may be suitable in special case, it
should not be adopted as a general procedure. Not only if is wasteful expenditure of stamps involved,
but if the assessees become accustomed to the issue of reminders, they will never pay the demand by
the due date, for they will expect that before any penalty is imposed, they will receive a communication
from the Deputy Commissioners of Taxes. As soon as a demand falls into arrears, Deputy Commissioners
of taxes should consider the question of the imposition of penalty under section 46(1). While there is no
intention to interfere with the discretion of the Deputy Commissioners of Taxes to allow installments
and extensions of time in suitable cases, a penalty must be imposed where the assesee, having the
means to pay, has not paid the tax.
The first penalty should be levied at the rate of 5 per cent. Of the demand in arrears; but where such
demand exceeds TK. 1 lakh the penalty may be levied at the discretion of the Deputy Commissioner of
Taxes at a lower rate, but not less than 2-1/2 per cent. If the first penalty provision effective, a further
penalty of 5 per cent, Should be imposed - in the case of demand over 1 lakh, the percentage may be
reduced at the discretion of the Deputy Commissioner of Taxes but not below 2-1/2 per cent. If the
second penalty also proves ineffective a further penalty of 5 per cent should be levied – in the case of
demand over 1 lakh, the percentage may be reduced at the discretion of the of The Deputy
Commissioner of Taxes should in such cases also start recovery proceedings by issuing distress warrants
and should these fail (but never before) issue Certificate to the Collector under Section 46(2).
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(ii) Distress warrants and Attachment of debts due to the Assessee. - If the assesee disregards the
demand notice, the Deputy Commissioner of Taxes should have recourse of section 46(3) of the Income
Tax act, which provides an effective means of recovery. According to this section the commissioner may
direct that in respect of any area the arrears of Income-tax may be recovered by any process
enforceable for the recovery of the arrears of municipal tax or local rate imposed under any enactment
for the time being in force in any part of the Country, and the Deputy Commissioner of Taxes thereafter
may proceed to recover the mount due by such process. The municipal laws provide for the attachment
and sale of the moveable of the defaulters and the Commissioner may authorize the D.C.T. under
section 46(4) of the Income Tax Act, to realize the arrears of Income -tax in this manner. Deputy
Commissioner of Taxes can then issue Distress warrants in the name of his Inspector or bailiff in Form
I.T.21. A record of distress warrants issued together with other particulars should be maintained in form
I.T.74. This has been found to be an effective and speedy means of recovery and the Deputy
Commissioner of Taxes should try this method in the cases of assessees having moveable assets.
The Deputy Commissioner of Taxes can also invoke the aid of sections 46(5A) of the Income Tax Act,
according to which an assessee's deposits in a bank or moneys due to him from any person can be
attached. If the person on whom the Deputy Commissioner of Taxes serves the notice of attachment
discharges any liability to the assessee, he becomes personality liable to the Deputy Commissioner of
Taxes to the extent of the liability discharged, or the liability of the assessee for tax and penalties,
whichever is less.
If he pays the amount, it would be a sufficient discharge of his liabilities to the assessee. This provision is
very helpful for the realization of arrears of demand where assessee has a bank account or bills pending
in Government departments, etc. Recourse should therefore be had to this provision invariably in such
cases.
(iii) Recovery Certificates under Section 46(2)/46A- If the assessee does not pay the demand even after
action is taken under sections 46(1), 46(3) or 46(5A), a certificate under section 46(2)/ 46A of Income
Tax Act, should be issued to the Collector /Taxs Recovery officer as the case may be. It should be noted
that the various modes of recovery under section 46/46A are neither mutually exclusive not exhaustive
and it is open to a Deputy Commissioner of Taxes to take action at the same time under one or more
sub-sections of Section 46//46A. He should, however, see that no multipl recovery is made, and that
the demand does not become time barred.
The Deputy Commissioner of Taxes should not content himself with the issue of a certificate under
section 46(2). He should follow this step up to its logical conclusion. The auriculars of immovable
properties of the default or should be intimated to the collector and care should be taken to see that the
arrears are realized within a reasonable time. Suitable entries about each action taken by the Deputy
Commissioner of the Taxes for the recovery of tax should be made in the Order Sheet and the case
reviewed at reasonable intervals through the Forward Diary.
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The Inspecting Joint Commissioners Taxes should keep a special watch over the collection work and
while inspecting the work of a Deputy Commissioner of Taxes they should satisfy themselves that all
possible steps were and are being taken to collect the demand.
Procedure to be followed in transferring arrear demand from one circle to an- other.- when a file is
transferred from the jurisdiction of one Deputy Commissioner of Taxes to another, the arrears of tax
should also be transferred. After the transfer of the file, it becomes the duty of the Deputy
Commissioner of Taxes, to whom the file is transferred, to take necessary action for the recovery of the
arrears demand. The Officer who transfers the file should specify the amount of tax, penalty, etc.,
remaining unpaid in the letter accompanying the assessment records and delete the demand so
transferred from his demand collections register mentioning in the remarks column the number and
date of the letter in which he has transferred the demand. The Officer who receives the file, should
enter in his demand and collections register the amount of the arrears demand received on transfer and
the amount of arrear demand of his Circle will be increased accordingly. This entry should be made in
the demand and collection register on the same date on which the file is received.
Procedure to be followed in Transferring Current Demand.- Where a current demand, which is in
arrears has to be transferred on account of the file being transferred, the following procedure should be
followed:The Deputy Commissioner of Taxes who transfers the record to another Deputy Commissioner of Taxes
should Communicate to him the amount of the arrear demand. He will also communicate to the
National Board of Revenue, Statistical Office, the amount of the arrear demand together with the
number and other particulars of relevant I.T. 30 form relating to the assessment to which the arrear
demand pertains. The National Board of Revenue, Statistical Office, will make adjustment entries and
show the demand as relating to the Deputy Commissioner of Taxes to whom it has been transferred. The
transferring Officer must send a prompt report to the Statistical Office, otherwise discrepancies will arise
on in the figures of demand and collections of the two Deputy Commissioner of Taxes
If a portion of the current demand has been realised before its transfer, the same procedure should be
followed as mentioned above. The entire demand should be shown as transferred and the statistical
Offices informed accordingly. The amount collected by the Officer who transferred the demand will not
be shown as a collection of his demand but of the Deputy Commissioner of Taxes to whom it has been
transferred.
Notice of Demand (I.T. 15).- When the Deputy Commissioner of Taxes , has made the necessary entries in
Demand and Collections Register, he should hand over the Register and the records to the clerk for the issue of
the notice of demand. The date by which the payment should be made by the assessee should be noted in red ink
on the top of the chalan. If the assessee in present, he should be requested to wait while the notice of demand
and chalan are being prepared, and these should be served upon him personally. If this is done, the letter ''P'' can,
with advantage, be entered under the date in column 12 of the Register of Demand and Collections to indicate
that the notice was delivered in person. If the Deputy Commissioner of Taxes cannot, for any reason,
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issue the demand notice on the date the assessment is completed, it should invariably be issued the
next day. At Hd. Quarters, these notices should ordinarily be served through the Notices should
ordinarily be served through the Notice server, who should obtain the receipt of the assessee on the
tear-off acknowledgement slip (I.T.57); in cases where Deputy Commissioner of Taxes considers it
necessary, such notices should be served by registered post. Demand notice for assessees in Muffassil
areas should be served by registered post not by ordinary post. As far as possible, the Deputy
Commissioner of Taxes should see that the demand notice and chalan are put up for his signature
simultaneously with I.T. 30 form. This will ensure that the demand notices are issued without delay.
Income Tax Chalan (I.T.31).- When the chalans is prepared all the necessary, entries should be made in
the portions of it marked ''original'' and ''duplicate'' and particular care taken to show correctly the
head of classification which will appear in the public accounts. The Deputy Commissioner of Taxes Clerk
will sign certificate in the chalan and the Deputy Commissioner of Taxes will sign the order to receive
payment and to grant receipt.
Filling of Chalans.- The chalans when received from the Treasure must first be posted in the Register of
Daily Collections which should then be put up to the Deputy Commissioner of Taxes for his check and
initials . This should be done on the same day as the chalans are received. On return of this register and
chalans from the Deputy Commissioner of Taxes table, postings must be made in the demand and
collections register on the very same day or the next day at the latest. The clerk making the entries in
the demand and collection register should initial each chalan and date his initials. After this, he should
distribute them to the clerks concerned who are in charge of the assessment files. The latter should file
the chalans in the appropriate assessment records on the same day making at note in the order sheet
about the date and number of chalan, and the amount paid. The file should then be put up before the
D.C.T. for his initials. If there is a balance of tax left, the necessary steps should be taken for its recovery.
on receipt from the Treasury/Bangladesh Bank etc., the chalans should be dated and stamped, and
every clerk who handles the chalan there- after should initial it and date his initials, so that subsequent
delays, if any, in posting and filling may be detected, and the delay attributed to the person at fault.
Register of daily Collections (I.T.44) and monthly verification of Departmental receipts.- when the
Income -tax Office copy of the chalan is received from the Treasury, entries should first be made in this
register, and then in the register of demand and collections. This register is assentially of the nature of a
Bank pass book and entries therein should be verified with the Treasury every month.
Register of Daily Refund (I.T.44A.).-This register contains 29 columns which are self-explanatory. As
soon as a refund voucher is issued, necessary entries should be made in this register. A list of refund
vouchers which have been issued in a month should be sent to the Treasury Officer at the end of the
month for verification. As a voucher is in force only for one month, it will be unnecessary to send a
particular list of vouchers to the Treasury more than twice a month. In large cities, where the number of
refund vouchers issued may be large, special checks are required and Commissioners may by special
order modify these arrangements in consultation with the accounts officer concerned.
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Assesssment Form (I.T.3)).-The first page of this form indicates in broad outline the entire procedure
prescribed in the Income-tax Act for assessment. The form is self-explanatory and should be studied
carefully. The entries in this form should be made very carefully against the appropriate items. Entries
relating to earned income relief, loss, tax deducted at source, rebate and refund should be made in red
ink and other entries in black ink. Care should be taken to show the various code numbers in the case of
income from different classes of trade or business. The exact description of the trade or business should
also be given. The trade classifications and the code numbers allotted to them are given in Appendix B.
The amounts on which rebate has been allowed for life insurance premia, contributions to provident or
superannuation funds, etc., should be shown separately against each item and not lumped together and
shown as one figure.
In penalty cases, the section under which the penalty has been imposed should be specified in the
appropriate column at the top of the first page of the form, and while writing down the amount of
penalty on the second page, entries relating to the inappropriate sections should be scored out.
In case of a nil assessment, the exact amount of income or loss should be shown on the first page
against the relevant item.
The average rate of income-tax/super-tax should be clearly shown on the second page. Appropriate
entries should also be made in the relevant cages on page two of the form. The entries in these cages
should also be initiated by the Deputy Commissioner of Taxes.
Despatch of batches of I.T. 30 Form to the Statistician.-The batches of I.T. 30 form should be sent
fortnightly to the Statistical Office, National Board of Revenue, arranged as follows:
(1)All original assessment and refund forms should be placed at the top of the batch.
(2)The forms relating to N.A., N.D. and loss cases should come next. But I.T. 30 forms relating
to the following types of N.A. cases should not be sent :(a) All non-company cases in which the total income is below the minimum taxable limit
but in which no refund is involved .
(b) Loss cases, i.e., cases in which the net result from the various sources is a loss or cases
where there is only one source of income resulting in a loss. But if, a loss case results in a
refund, a copy of the relevant I.T. 30 form should be sent to the Statistical Office.
(3) Assessment forms relating to revised assessments or refunds which have been reopened under
Section 34 or to assessments completed and revised during the year, together with copies of the next
preceding assessment or refund forms should be grouped together at the bottom of each batch.
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It should be borne in mind that copies of revised assessment showing increase or decrease in demand or
refund caused by revision of preceding year's completed assessments on account of appeal or revision,
should in no case, with the exception, as noted above, of cases reopened under section 24 or
assessment completed and revised during the year, be sent to the statistical Branch.
Copies of I.T 30 forms showing refunds resulting from excess payment of tax to words the demand made
either in the same year or in the previous year should not be sent to the statistical Office. As the refund
in such cases does not result from any actual assessment proceedings it cannot be included in the
statements which are meant to show an analysis of the net demand made during the year in respect o
the assessments.
when an assessment is revises under section 34 or rectified under section 35 within a fortnight of the
date of the original order, at the instance or the Deputy commissioner of Taxes himself or any higher
authority, but not as a result of any discrepancy discovered by the Statistical Office and the I.T 30 forms
relating to both the original and the revised orders fall to be dispatched in the same fortnightly batch
copies of the three assessment forms viz., one relating to the original assessment separately in ground I
of the batch and the second and the third relating to the revised assessment and the next preceding
assessment respectively as a separate unit in group III of the batch.
Copies of I.T.30 forms relating to the assessments of registered firms, by whom no tax is payable should
not be sent to the Statistical Office. If, however, a demand has been made against a registered firm in
respect of the share of a non-resident partner under the second proviso to section 23(5) (a), a separate
I.T.30 form for the partner should be sent to the Statistical Office. The status mentioned in the copy of
the form in such cases should be that of nonresident partner and not that of the registered firm.
Where no assessment has been made in a particular fortnight in any Circle, ward, etc., an advice note
showing ''no assessment'', should be sent.
The batches of I.T.30 forms should always be duly filled in ink.
Re-submission of defective I.T. 30 forms to the Statistical Office.- The following procedure should be
followed in respect of the re-submission of defective forms which are returned by the Statistical Office
for the removal of discrepancies:
(i) (a) Where the error is of the nature of a copying error: In this case, a fresh copy of the form should
be prepared and forwarded along with the form returned by the Statistical Office.
(b) Where the discrepancy requires action under section 34 or 35. The form which is returned by the
statistical Office should always be sent along with form relating to the revised assessment. If delay in
completing the proceedings under section 34 or 35 is anticipated , the Statistician should be informed
accordingly and both the forms, viz., the form which was returned and the form relating to the revised
to the assessment sent and when the proceeding are completed.
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(ii) If the discrepancy falls under one of the following categories: fresh forms need not be prepared, but
the original forms should be returned to the statistical office correction with the possible delay:(a) Where a copy the I.T 30 from relating to the next proceeding assessment is required.
(b) Where the date on which the demand / refund a s per original assessment was actually
collected/ cashed, is not mentioned.
(c) where there is any discrepancy or omission of an indicative nature such as Code No.,
General Index Register number, status date of assessment, section, assessment year etc.
All forms returned by the Statistician should be re-submitted separately and not included in the regular
fortnightly batches.
The Annual consolidated statement of Refund and increase in tax by revision of the preceding years'
assessment or refund proceedings.- where the assessment completed in an earlier year are revised
resulting in fresh demand or refund, an annual consolidated statement of the total amount of increase
in the demand and of the total amount of refund allowed should be submitted in respect of all the
revised I.T 30 forms. The revised I.T.30 forms in such cases should not be sent to the statistical office.
The Consolidated Statement is to be prepared in the following form and forwarded by Commissioner of
taxes to the Statistician within one month of the end of the year to which it relates:
CONSOLIDATED STATEMENT OF REFUND INCREASE IN TAX CAUSED BY REVISION OF THE PRECEDING
YEARS' ASSESSMENT OF REFUND PROCEEDINGS.
Year 19
-19
Part A. – Revisions under any Section of other than section 34
Increase in tax
1. Tax
1. Individuals . .
..
..
2. Hindu Undividend families
..
3. Unregistered Firms and other assoCiations
..
..
..
4. Companies and concerns assessable
at company rates
..
..
Refund
Super-tax 1.Tax
Super-tax
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Part B. – Revisions under any Section of original or reopened assessment under section 34.
Increase in tax
Refund
2. Tax Super-tax 1.Tax Super-tax
1. Individuals . .
..
..
2. Hindu Undivided families
..
3. Unregistered Firms and other associations
..
..
..
4. Companies and concerns assessable
at company rates
..
..
The preparation of the above annual statement will not entail more works as the figures are readily
available from the plus and minus section of the Demand and Collection Register.
[C.No. 3(1) –S40.dated 12-4-1944.]
Advise Note and Fortnightly Statement .--- Fortnightly Batches of forms I.T.30 should be sent to the
Statistician with two covering statements, known as ''Advice Note'' and fortnightly statement''.
Advice Note .--- The column of the advice Note are self-explanatory but attention must be paid to
item B. "Analysed Difference" and notes and the form of certificate at the bottom. The number of I.T. 30
forms shown against items 7 representing the difference between the number of cases disposed of by
the D.C.T . and the number of forms sent to the Statistical Office should be analysed under the various
heads contained in the cages. For
this purpose the Deputy Commissioner of Taxes should satisfy
himself that he total number of forms have either been included in the batch (and in that case, certify
that tax value has been duly entered in the fortnightly Statement ) or have been with reference to the
annual consolidated statement.
Fortnightly Statement.--- This statement is complementary to the advice Note. The Deputy
Commissioner of Taxes should satisfy himself that the entries in this statement represent the amounts
of demand and refund in respect of the forms described in the Advice Note. He is also required to
furnish a certificate that these entries have been checked from the Demand and Collections Register and
found correct.
(a) Original Demand assessed or Refund Order passes during the fortnight.The figures to be shown against this sub-head should be in respect to only the original assessments
completed during the fortnight including original cases under section 34. The decrease in demand or
refund due to revision of original assessments of the year or of assessments reopened under section 34,
should in no case be shown against this sub-head (b) or (c, as the case may be.
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(b) and (c) Increase or Decrease during the Fortnight. - The amount enhanced or reduced due
to revision of current year's original assessment or due to fresh demand created under section
34 in the fortnight in respect to assessment completed in previous years should be shown
against these sub-heads.
In cases of increase in the original demand or refund the fresh demand or refund so created
should be shown under relevant head against sub-head (b).
In cases of decrease in original demand already collected the amount actually refunded on
account of excess collection, should also be shown as increase in refund against sub-head(b).
In cases of decrease in original assessment in respect of uncollected demand or un cashed
refund, the amount of decrease so involved should be shown under relevant head against subhead (c) . The decrease of refund in case of original refunds cashed should, however, be shown
as increase in demand against sub-head(b)
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ADVICE NOTE
1. S. No. of advice Note. . . . . . . . . . . . . . . . . . . . . . . . . .
2. Month. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Fortnight ended. . . . . . . . . . . . . . .
3. . District /ward/ Circle / Division, etc.. . . . . . . . . . . . . . . .Code No. . . . . . . . . . . . . . . . . . . .
Code No.
4. Kind of Order:A. (i) Original assessment and refund proceedings (excluding original assessment under
Section 34)
(ii) Penalty and composition cases. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(iii) Original assessment under Section 34. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
B.
(i) Revision of proceeding mentioned in A(i) and (ii) above. . . . . . . . . . . . . . . . . . . . . . . .
(ii) Revision of proceedings mentioned in No. (iii) in a(A) above. . . . . . . . . . . . . . . . . . . . .
(iii) Proceedings completed in previous year opened or re-opened in the current year under
Section 34. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5. No. of forms sent to the Statistician. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6. No. Of cases disposed of during the fortnight . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7.
Difference between 5 and 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8.
Analysis of difference:(i) Salary N.D. Cases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(ii) N.D. Cases other than salary N.D. Cases. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(iii) N.A. Cases. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(iv) Transferred. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(v) Filed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(vi) others.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Total No.7. . . . . . . . . . . . .
Certified that the volume of the forms detailed above has been duly entered in the Fortnightly
Statement.
Deputy Commissioner of Taxes
Circle
--------------------------------------Ward/District/ Division.
Date...............................................19 .
14
FORTNIGHTLY STATEMENT
1. Month. . . . . . . . . . . . . . . . . . . . . . . . . . . . .Fortnight ended. . . . . . . . . . . . . . . . . . . . . . . .
2. District/ward/Circle/Division, etc.
Code No.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Code No. . . . . . . . . . . . . . . . . . . . . . . . . .
3. kind of order:-
Amount
---------------------------------------Demand
Refund
------------------------------------------I.T
S.T.
I.T.
S.T
(i) Original demand assessed of Refund order passed
during the fortnight in proceedings mentioned in
items A (i) , (ii) and (iii) of Advice Note.
..
(ii) Increase in demand or refund during the fortnight
in proceeding mentioned in items B(i) (ii) and (iii)
of Advice Note.
..
..
(iii) Decrease in demand or refund during the fortnight
in proceedings mentioned in items B(i), (ii) and (iii)
of Advice Note
..
..
-----------------------------------------------Resultant Total . .
------------------------------------------------Certified that the entries in the Statement represent the demand and refund in respect of forms
detailed in the Advice Note and that they have been checked with the Demand and Collection Register
(I.T.41) and found correct.
Deputy Commissioner of Taxes
. . . . . . . . . . . . . . . . . . . . Circle
. . . . . . . . . . . . . . . . . . . . Ward.
. . . . . . . . . . . . . . . . . . .District.
. . . . . . . . . . . . . . . . . .Division.
Dated. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
15
Annual Statement in respect of Salaries Circle.-- (1) In salary cases where , because of the tax
having been adequately deducted at source, no notice under section 22(2) has been served or no voluntary
return under section 22(1) has been made and also in salary cases where returns, voluntary or otherwise,
having been made, scrutiny there of shows no demand, the I.T.30 forms need not be prepared for Statistical
purpose. In respect of these cases, the Deputy Commissioner of Taxes should furnish a statement for the
whole year giving the following particulars for each
grade of income specified in the* margin, so as to reach
the statistical office within one month after the close of
the year::-1,999
*0
2,000 -2,499
2,500 -2,999
3,000 -3,499
3,500 -4,999
5,000 -7,499
7,500 -9,999
10,000 -12,499
12,500 -14,999
15,000 -19,999
20,000 -24,999
25,000 -29, 99
30,000 -34,999
35,000 -39,999
40,000 -49,999
50,000 -74,999
75,000 -99,999
1,00,000 -1,99,999
2,00,000 and over
(1) Number of assesses.
(2) Total salaries.
(3) Total gross income -tax on total salaries.
(4) Total gross super-tax on total salaries.
(5) Total rebate (in terms of income-tax) on account of life insurance premia, provident
funds etc.
(6) Total Income -tax deducted.
(7) Total super-tax deducted.
(2) The figures as per items (1), (2), (6) and (7) will be readily available from the annual Returns
under section 21, and those in respect of items (3), (4) and (5) will have to be calculated whether forms
I.T.30 are to be sent or not. For item (3) however, the Ready Reckoner will serve the purpose in respect
of a large number of assessess, and as regards (4) the number of cases is not likely to be large.
(3) The Deputy Commissioner of Taxes should satisfy themselves that there is substantial a
agreement between the figures shown under item (3) and the total of items (5) and (6) and between
items (4) and (7) of the statement. A separate register should be maintained in respect of salary cases,
16
this register being in the forms of tabulation sheet with columns showing (i) the names and addresses of
the employees, (ii) the number of file in which the employer's annual return under section 21 are kept,
besides those for showing particulars to be sent to the Statistical Office. In the remarks column, an
indicative mark should be made in token of the particulars having been reported to he Statistical
Office.
(4) In maintaining this register a few page should be taken together for each of the grades of
income required to be reported to the Statistical offices and while filling in the tabular sheets all
the employees of a particular employer should be considered together at a time.
Assessment Records.-- All assessment records should be kept in four covers :
(a) Miscellaneous record
..
..
..
(b) Returns of income and connected statements
(c) Income-tax assessment records
(d) Permanent notes
..
..
..
..
..
..
..
I.T. 38
..
I.T. 125
..
I.T. 40
..
I.T. 111
(a) Miscellaneous record (I.T.38).-- This should start with an order sheet (I.T.39) and
comprise office copies of all notices, acknowledgement receipts, Income-tax Office portions of
the chalans, intimation slips after proper verification and all correspondence with the assessee.
The papers should be arranged in chronological order, the latest letter, etc., being on the top.
The papers should be page numbered.
The order sheet (I.T.39) is intended to be a complete record of the proceedings of a case from
the stage of the receipt of a return under section 22(I) or on the issue of a notice under section
22(2)/34 up to the stage of the collection. All orders directing the issue of notices under section
22(2) ,34, 22(4), 22(4)A,23(2), 29,37, etc., should be recorded on the order sheet. When an
application for time for the submission of a return, or for payment of tax, etc., etc., or any other
letter from the assessee is received, a suitable entry should be made in the order sheet and the
orders of the Deputy Commissioner of Taxes obtained thereon. The compliance of the orders
should be noted in the third column of this form. All entries should be serially numbered and
dated. A number of such entries can also be made by means of a rubber stamp, for instance, the
orders regarding the issue of notices under section 22(2), etc.,etc. Commissioners of Taxes
17
should arrange to provide the Deputy Commissioners of Taxes with a sufficient number of
rubber stamps covering routine entries to ensure uniformity and speed and the Deputy
Commissioner of Taxes should see that the rubber stamps are made full and proper use of by
the clerks.
The miscellaneous record should be kept in the file for three years and thereafter sent to the
record room for being retained for nine years. It should be destroyed after 12 years.
(b) Cover for returns of income and connected statements (I.T.125). --This cover should
contain the returns of income and the connected statements including copies of the Trading and
profit and Loss Account, and the Balance sheet. This record should be kept for 20 years.
(c) Cover for income-tax assessment records (I.T.40)--- In this should be kept the several
statutory orders, (II.T.88), assessment/ refund from (I.T.30), orders of the appellate and higher
authorities orders under section 33A, penalty orders, together with the Inspecting Joint
Commissioner's approval in respect of penalty or prosecution, etc., etc. Extracts from the
Inspection Notes relating to the particular case should also be placed under this cover. This
record should be preserved for twenty years.
(d) Cover for Permanent Notes (I.T.111). --- All papers containing information of a permanent
nature should be filed under this cover. It should, in particular, contain the following
documents:-
(1) A copy of any one assessment order, with other relevant records, made under the
Income Tax Act, 1922.
(2) Depreciation record (I.T.46,46A).
(3) Any important ruling of an appellate or other authority, if it is applicable for more
than one year.
(4) A historical note. (The nature of the business, goods dealt with branches, changes in
the type of business done, changes in the number of branches).
18
(5) In the case of a firm. --The partnership deed, changes in the constitution of the firm,
shares of partners, etc.
(6) In the case of a private company.-- The names and addresses of the Directors and
other shareholders, their respective holdings, etc.
(7) In the case of a public company.- (a) Memorandum and Articles of Association.
(b) The names and holdings of persons who have a controlling interest in the company.
(c) The names of any connected companies or businesses and their relationship with the
assessee.
(d) Particulars of Provident fund, if any, whether recognized or not.
(e) Copies of suspense or reserve accounts showing to what extents they have been
disallowed.
(f) Any important questions of law or accounts and decisions thereon.
8. In the case of a Hindu undivided family.- partition deed of the Hindu undivided family.- This
cover should so contain any other information, which is of a permanent value, such as:
(i)
Whether the assessee deals in investments.
(ii)
Whether the asessee has at any time been assessed under section 23(4), if so, the nature
of the penal action taken.
Apart from these four cover which contain the usual record, another confidential file is
generally kept in important cases which contains the following papers:
(1) Papers, notes, etc., which may have a bearing on future assessments.
(a) Depositions of witnesses examined privately, papers which would disclose the source of
19
information which the Deputy Commissioner of Taxes does not wish to disclose.
(b) Instructions and comments from the Board, Commissioner of Taxes and Inspecting
Joint Commissioner of Taxes. All Correspondence and notes of discussions between the
Deputy Commissioner of Taxes and his superior officers should be kept in this
confidential life. The Deputy Commissioner of Taxes should take care that no
entire
relation to non statutory consultations with hither authorities (e.g., submission of
a draft
assessment order to the Inspecting Joint Commissioner of Taxes for approval are
made
on the order sheet in the Miscellaneous Record (I.T. 38). A separate order sheet should
be placed in this confidential file for making the usual entries.
This file should in no case accompany
the records either to the Appellate joint
Commissioner or the Tribunal. In the case of appeal, this file should be retained by the Deputy
Commissioner of Taxes and if necessary .sent separately to the Departmental Representative for
his guidance' or for supporting the Department ‘ s case, etc
Depreciation record (I.T.45and IT.46A).In 1939, the written down value basis was adoptee of
the original cost (‘straight line’) basis for calculating depreciation allowance, in all cases except
the ocean -going steamers and motor vessels. A new form (I.T.46-A) was introduced .The entries
in the form should be made by the Deputy Commissioner of Taxes in his own hand and the form
kept in the permanent record cover (I.T.lll).
Certificate allowing deduction of a tax at a rate lower than the maximum rate (I.T.33).
Certificates given to persons desirous of securing deduction of income-tax at source at a rate
lower than the maximum rate on interest received on securities are contained in books in form
I.T. 33. Such a certificate could be given only after a return of income has been filed by the
person in question. When such certificates are given, the names of the persons in question
should be entered in red ink in a separate part of the General Index Register and the Deputy
Commissioner of Taxes should review the cases every year and decide whether or not to issue a
20
form calling for a return of income in that year. If he decides to call for a return, the number in
column I of the year concerned will be entered in the manner already described. Where he
decides not to issue any form, he should enter the letter ''R'' (review) in red ink in the same
column under his dated initials. Certificates under the first proviso to Section 18 (3-A) of the Act
are issued on form I.T. 33-A.
Returns under section 21 of the Income -tax Act (I.T.4).-(1) These returns are furnished annually
by the employers both Government and private in July in respect of the preceding financial year.
Full particulars regarding salaries, etc., paid. tax deducted at source and the period to which
they pertain are noted in the return. It is very important to check these returns when they are
received, the record keeper should note the General Index Number against the name of the
existing assessees and place the relevant extracts of the return of the file of the assessees
concerned. If the assessees has no income from any source other than salary and the tax
deducted at source is correct, he need not issue any notice at all and such cases should be filed.
The Deputy Commissioner of Taxes should, however, issue notice under section 22(2) in such
cases every three years to see if the assessee has acquired any asset, income from which is liable
to tax. In the case of existing assessees who have no income except that under the head
“Salaries”, the notice under section 22(2) should be issued only when the tax
deducted at source is found short. Where a refund is due to an assessee as a result of excess
deduction of tax at source he should be informed of the fact and a refund application form
together with a form of return of income (I.T.11) sent to him. In the case of persons, who are not
on the General Index Register and whose income exceeds the minimum amount not liable to
tax, the Deputy Commissioners of Taxes should issue notice under section 22(2) of the Incometax Act even if the tax deducted at source is correct. This will enable him to find out whether the
assessee has any income other than salary. The Deputy Commissioner of Taxes should pay due
regard to the verification of these returns as indicated above, as this is the only way in which he
can discover new assessees from section 21 returns.
(2) If the name of an assessee has been omitted from I.T.4, a memorandum of enquiry should
be addresses in form .I.T.5.
(3) Reminded to remit the Income -tax collected on the salaries paid to the employees should
be given to the employer in form I.T.6.
(4) Section 21 Return Resister should be kept in the following form:-
21
Serial
No.
Name of the employer
1
2
Date of
issue of
section 21
return form
3
Date of Receipt
Remarks
4
5
(5) If section 21 return is not submitted by an employer by the 15th of September in any year,
the matter should be brought to the notice of the Commissioner of Taxes concerned.
(6) I.T.2-A- This form is a monthly statement showing the figures of salary paid and the tax
deducted there from, every month, in respect of all persons in by the Deputy Commissioner of
Taxes in charge of private salaries cases as an when required by the employers, namely the
companies, firms association of persons and local authorities etc. The Principal Officer or the
person responsible for making payment of salary etc., has to submit the form to the Deputy
Commissioner of Taxes duly completed and signed by him. It provides a proper check whether
tax is being correctly deducted at source and whether the tax thus deducted is being properly
paid into the Treasury/Bangladesh Bank. The columns of this form are self-explanatory. The
form provides for progressive totals of both salary and tax paid and as such the statement for
the last month of the financial year, i.e., June in fact serves the purpose of the return in form
I.T.4. The progressive totals in this form for the month of March should tally with those given in
form I.T.4.
(7) Form I.T.48.-- In the case of Government servants, the Treasury Officer, Accountants-General
and other disbursing officers maintain salary register in I.T. 48, which are sent to the Deputy
Commissioner of Taxes, Salaries Circle, along with the return under section 21 (I.T.4). When
forms I.T.48 are sent, the form I.T. 4 need not be filled in and a remark that the necessary
particulars have been furnished in the Salary Register forms (I.T.48) attached may be made
across the form.
(8) Form I.T.4.-- When in consequence of transfer within a financial year, an officer passes
from the jurisdiction of one Treasury Officer (or disbursing officer) to the jurisdiction of another
Treasury Officer of disbursing Officer), a copy of form I.T.48 Showing figures up to the last
22
payment in the treasury (or in the disbursing office), should be sent with the last pay certificate
to the new treasury Officer (or disbursing officer ) Who would continue to make further entries
there in up to the end of the financial year.
Forward Diary.-- This Diary provides an effective control of the Deputy Commissioner of
Taxes over each file from the start of the assessment proceedings up to the realization of the
demand.
Forward Diary is to be maintained in the form of a handy register. One page should be
allotted for each date, there being sufficient number of pages to last for one year. Each page of
the diary should be sub-divided into four columns as under:-
𝑅𝑒𝑡𝑢𝑟𝑛,
(1)
𝐴𝑠𝑠𝑠𝑒𝑒𝑚𝑒𝑛𝑡,
(2)
𝐶𝑜𝑙𝑙𝑒𝑐𝑡𝑖𝑜𝑛.
(3)
𝑀𝑖𝑠𝑐𝑒𝑙𝑙𝑎𝑛𝑒𝑜𝑢𝑠
.
(4)
The entries in four columns should be made in following manner:---
Column I-Return .----- This column helps the Deputy Commissioner of Taxes to watch
whether the Returns are filed in time and if not, whether he should take action under section 23
(4) of the Income-tax Act. For instance, if a notice u/s 22/2 is issued on the 5th of October, the
return becomes due on the 9th of November. Allowing, a margin of 10 days for the time taken
for the service of notice etc., the case should be posted on the 19th of November in the Forward
Diary. This should be done by writing the G.I.R. Number of the case in the Return column of the
Forward Diary on the 19th of November. If instead on the Return, a petition for time is filed and
the Deputy Commissioner of Taxes grants, say, one month's time, the case should be posted in
the Diary on the 9th December. If the records put up on that date show that return has been
filed, a notice under section 23(2) and /or 22(4) has to be issued. If no return is filed, the Deputy
Commissioner of Taxes may decide to complete the assessment under section 23(4). If all cases
in which a notice under section 22 is issued are posted in the Forward Diary in this manner, no
case will be missed and proper action will be taken on the submission or non submission of the
returns on due dates as required by law.
23
Column 2--- Assessment.-- The G.I.R. numbers of the files should be noted in this column on
the dates fixed for compliance of notices under section 22(4), 23(2), etc., in the course of the
assessment proceedings. The files fixed for each date should be put up to the Deputy
Commissioner of Taxes who would examine the accounts, etc., and complete the assessment. If
an adjournment is allowed on any date, the case should be entered again on the date to which
the case has been adjourned and put up to the Deputy Commissioner of Taxes on that date.
Entries made in this manner would ensure that no case is lost sight of in which assessment
proceedings have one been started.
Column 3-- Collections.-- The main object of a Deputy Commissioner of Taxes work is to
make timely and cent per cent collections of the demand. But this object is seldom achieved
now- a days by any Deputy Commissioner of Taxes mainly due to lack of proper action on his
part in the matter of realization of tax. This column of the Forward Diary is meant for helping the
Deputy Commissioners of Taxes to take timely action in all cases in which demands have fallen
into arrears.
If an assessment is completed on, say the 5th of June and the date fixed for the payment of
the demand is the 5th of July, the case should be noted in this column of the Forward Diary after
10 days from the due date of payment i.e., the 15th of July for checking whether payment has
been made or not. The margin of 10 days should be allowed for the office portion of the chalan
to be received in the office of the Deputy Commissioner of Taxes and entries regarding payment
being made in the Daily Collections Register. Demand and Collections Register, and the order
sheet before the file is put up before the Deputy Commissioner of Taxes. If the payment is
made, the case goes off the Forward Diary; otherwise the Deputy Commissioner of Taxes should
impose a penalty and ask the assessee to pay the demand together with the penalty say, by the
5th of August, the case being again posted in the Forward Diary on the 15 of August for checking
the payment. If payment is still not made and the imposition of a second penalty is considered
desirable, this should be done and the assessee asked to pay the entire demand (the tax as
well as the penalty ), say, by the 5th September, the case being posted this time in the Forward
Diary on the 15th of September for checking the payment. If payment is made, the demand is
satisfied, otherwise a penalty may be imposed for the third time and the case similarly posted in
the Forward Diary ten days after the date fixed for payment. If the demand still remains unpaid,
action under section 46(3) or 46(5A) should be taken and the result thereof watched through
24
the Forward Diary. In some cases, these steps might also prove abortive and the Deputy
Commissioner of Taxes may be forced to take action under section 46(2) or 46A. of Income-Tax
Act. After this has been done and the Deputy Commissioners of Taxes has furnished all
particulars of the defaulter's property to the Certificate Officer or Tax Recovery Officer, he
should go on reminding the Certificate Officer or Tax Recovery Officer once every fortnight
through the Forward Diary until the demand is realized. If the assessees who are in default are
pursued relentlessly in this manner, no realizable demand can remain uncollected for long. The
Deputy Commissioner of Taxes should, therefore, make use of the Forward Diary in the manner
described above to achieve cent per cent realization of the demand within the year in all cases.
Column 4---Miscellaneous.-- This column is meant for proceedings of miscellaneous nature
not connected with the assessment of or the collection of tax from the assessee himself. For
instance, if after the completion of the assessment and realization of tax due from an assessee, a
requisition is received from another Deputy Commissioner of Taxes for the verification of certain
information, or the supply to him of extracts of personal accounts of certain person from the
account book of a particular assessee, the Deputy Commissioner of Taxes has to call for the
information from the assessee. For this purpose a date should be fixed and the case posted in
the Miscellaneous Column of the Forward Diary on this date so that the file may be put up on
the due date and the information forwarded to the Deputy Commissioner of Taxes concerned
without delay. This column should also be utilised for timely submission of reports and records
in connection with appeals and for all other miscellaneous proceedings.
It would be clear from the above that if the Forward Diary is maintained regularly and
systematically, the Deputy Commissioner of Taxes will have complete control of all the files and
case can be lost sight of at any stage. The Deputy Commissioner of Taxes should test from time
to time the accuracy and completeness of the entries made in the Froward Diary to ensure that
all cases which were to be entered in the Forward Diary have been duly posted on the relevant
dates.
Submission of Penalty Cases under Section 28 to the Inspecting Joint Commissioner.
Under sub-section (6) of Section 28 of the Act, the Inspecting Joint Commissioner of Taxes is
vested with the statutory power of approving the imposition of penalties by the Deputy
25
Commissioner of Taxes. In case falling under clause (c) of sub-section (1) of section 28, a report
to the I.J.C. should be submitted along with a proforma showing particulars:--
1. G.I.R. No.......................................................................................................................................................
2. Circle..........................................................................................................................................................
3. D.C.T. ..........................................................................................................................................................
4. Name of examiner, if any ...........................................................................................................................
5. Name of the assessee .................................................................................................................................
6. I.J.C. ........................................................................................................................................................
7. Address of the assessee ............................................................................................................................
8. Business ....................................................................................................................................................
9. Status .........................................................................................................................................................
10. Year of assessment involved ......................................................................................................................
11. Nature of offence ....................................................................................................................................
12. Section of the Income-tax Act under which penalty can be imposed.....................................................
26
13. Section of the penal Code under which the penalty can be imposed.........................................................
14. Maximum penalty which can be imposed...............................................................................................
15. Brief history of the case by whom accounts, if any, were prepared and drawn up………………………………..
16. Origin of investigation .............................................................................................................................
17. State in tabular form if more than one year is involved showing the income returned: the income assessed,,
the correct income as now ascertained, the tax payable and tax evaded or sought to be evaded .. ..
.. . ..
.....
Year
Income returned
Income assessed
Correct income
Tax evaded or sought
to be evaded.
19.....19
Taka........................ Taka................ Taka..................
I.T.
S.T.
18. Were all returns and statements properly verified, if not, give full particulars of errors and omissions . .
19. What was the offence?
..
..
..
..
........................
20. What is the evidence upon the basis of which it is now alleged that he had committed the offence? . . . . . . . . .
..
21. Is the evidence tainted owing to the employment of improper means?. .
..
22. Does the assessee admit his guilt is in writing ?
..
..
..
..
..
...............
..............
23. Has the assessee given every assistance to the D.C.T. in the course of investigation? . . . . . . . . . . . . . .
27
24. Are certificates, balance sheets and profit and loss accounts furnished every year?
..............
25. Has the assessee expressed in writing his desire to have the offence compounded u/s 53 ?. . . . . . . . . . .
26. What are the prospects of successful prosecutions?
27. Whether the books have been detained?
..
..
..
..
..
..
..............
..............
Although under the Income-tax Act, the Inspecting Joint Commissioner is the statutory authority
for approving the imposition of penalty by the Deputy Commissioner of Taxes in order to ensure
uniformity in larger cases the departmental practice is that the Inspecting Joint Commissioner
has to send cases in which loss of revenue either in one year or over a number of years exceeds,
is 10,000 to the National Board of Revenue, Dacca for central scrutiny, through the
Commissioner of Taxes.
CHAPTER II
ASSESSMENT AND COLLECTION OF TAX UNDER SECTION 23B OF THE INCOME TAX ACT.
29. This section was inserted in 1949.
28
In several cases the completion of an assessment is very much delayed on account of the
delaying tactics employed by an assessee or due to the protracted enquiries, which sometimes
become necessary for making a correct assessment. Not only is the Deputy Commissioner of
Taxes prevented from making assessment in such cases for a long time but interest has also
unnecessarily to be allowed on the advance payments made under sections 18A. Section 23B
empowers the Deputy Commissioner of Taxes to make provisional assessment in any case,
before making the regular assessment, on after basis of return of income and accounts and
documents accompanying it after giving effect to (i) the allowance referred to in paragraph (b)
of the proviso to clause (vi) of sub-section 10, and (ii) any loss carried toward under sub-section
(2) of section 24. The section applies to all returns Whether furnished under sections 22(1) ,
22(2) or under section 34 read with section 22(2) in respect of any year. While making the
provisional assessment under section 23B, the advance payment of tax under section 18A, if
any, should be adjusted against the demand so created.
There is no right of appeal against provisional assessment. But a provisional assessment does
not in any way prejudice the determination of any issue when the regular assessment comes to
be made.
The tax assessed provisionally, if not paid within time, is recoverable under section 46 of the Act.
Any tax paid towards provisional assessment is deemed to have been paid towards regular
assessment and credit for the same is allowed in the regular assessment. If the tax paid
provisionally exceeds the tax found to be payable on the regular assessment, the excess is
refundable to the assessee.
Refund of interest whether payable by the Government to the assessee or payable by the
assessee to the Government under section 18A should not be made at the time of provisional
assessment but only when the regular assessment is completed. Similarly no refund should be
allowed if the advance tax paid under section 18A is found to be in excess of the demand
created on provisional assessment. The question whether advance tax paid by the assessee is in
excess of the demand due from him or not can be decided only on the conclusion of the regular
29
assessment and consequently no refund should be allowed to the assessee until after the
regular assessment. No interest on the amount deposited under section 18A is, however,
payable to the assessee from the date of the completion of the provisional assessment to the
date of the completion of the regular assessment.
The following forms are used in the working of this section:-(1) I.T. 30 (Assessment Form) in the same way as in the regular assessment
(2) I. T. 31 (Chalan Form) in the same way as in the regular assessment,
(3) I. T. 15A in the same way as in the regular assessment.
(4) I. T. 15B (Notice of Demand). This is a special form and is used exclusively for provisional
assessments under section under 23B.
Provisional assessments should be entered in the same Demand and collection Register as is
maintained for regular assessments but to distinguish such (i.e. provisional) assessment from a
regular assessment the next preceding serial number should be repeated with the suffix 'A'
ADVANCE PAYMENT OF TAX UNDER SECTION 18-A OF INCOME TAX ACT
Introductory.-- Section 18A was inserted in 1944. This section enables the Deputy Commissioner
of Taxes to collect advance tax from assessees whose total income exceeds Tk.20,000 on the
30
"pay as you earn" principle . The advance tax is normally payable in four equal installments due
on the 15th September, 15th December, 15th March, and the 15th June. This advance payment
is adjusted towards the demand created on provisional assessment under section 23B or on
regular assessment under section 23, whichever is made earlier, interest at the rate of two per
cent. being allowed on the amount of advance payment from the date of the payment up to the
date of the provisional or regular assessment, as the case may be.
Interest at the rate of 10% per annum being allowed on the advance payment of tax which
exceeds the amount of tax determined from the 1st day of April in the year in which tax was
paid up to the date of assessment under section 23 or a period of two years from the 1st day of
April in which the tax was paid, whichever is earlier.
A miscellaneous file (I. T. 38) Should be started separately for each year with and order sheet.
(I.T. 39) in which orders relating to the assessment, miscellaneous correspondence, petitions for
time for payment of advance tax, the amount paid and the dates of payment, etc., etc., noted .
A separate demand and collection register (I.T.134) has been prescribed for entering cases
under section 18A. Collections made, should be posted first in the Daily Collections Register (I.
T.134).The chalans should be placed in the miscellaneous file (I.T. 38) with a note in the order
sheet about the payment of tax giving the number, date and the amount of the chalan.
When provisional or regular assessment is made, form, I.T 140 should be issued for adjustment
of the advance tax towards the demand created. If on making the regular assessment, it is
noticed that an excess collection had been made under section 18A and there is no other
demand against which it can be adjusted, the excess should be refunded. Necessary entries
should be made in the Demand and Collection Register in the appropriate columns about the
amount adjusted towards demand and /or refunded on account of excess collection.
If any assessee does not pay on the specified date any installments of tax that he is required to
pay under sub-section (1) of section 18A and does not, before the date on which any such
installment as is not paid becomes due, send under sub-section (2) of the said section and an
estimate or a revised estimate of the tax payable by him, he shall be deemed to be an assessee
in default in respect of such installment or installments. Where an assessee has sent under sub-
31
section (2) or sub-section (1) of the said section an estimate or a revised estimates of the tax
payable by him, but does not pay any installment in accordance there with on the date or dates
specified in sub-section (1) of the said section he shall be deemed to be an assessee in default in
respect of such installment or installments.
Accordingly action under section 45 (1) of the I.T. Act., 1922 for effective and speedy collection
should be promptly taken and the collection proceedings pursued through the forward Dairy.
The following defects which have been found to be common should be avoided;--
(1) Action under section 18A (1) is not taken sometimes all cases in which it is due. In order that
no case is missed, a register (I.T. 134) of actionable cases under section 18A as described above
should be maintained.
(2) Estimates filed by the assessees are not properly attended to. Sometimes they are not
recorded in the demand and collection registers (I.T.134)
(3) Action under section 46(1) or 46(2) is seldom taken to expedite recovery. The collection of
the tax payable should be watched through the Froward Dairy.
(4) Sufficient care is not taken to charge penal interest where leviable.
(5) Penalties under section 28(1b) are not levied in all suitable cases including cases of
assessees who have not paid advance tax under section 18A on
the basis of their own
estimates or those who have deliberately furnished untrue estimates.
(6) Adjustment memos. to the Treasury are not issued in some cases and in most cases a record
regarding the issue of adjustment memos is not kept in the Demand and Collection Register.
32
CHAPTER IV
INCOME TAX REFUNDS
30. Prompt
disposal of refund claims is a special responsibility of the Deputy
Commissioner of Taxes. He should not hesitate to take the initiative wherever proceedings or
other particular before him indicate that a refund is due to an assessee. The Deputy
Commissioner of Taxes should act on the principle than it is the duty of the department to assist
the tax-payer in every reasonable way, particularly in the matter of claiming and obtaining
33
refunds and reliefs. This attitude benefits the revenue, since it inspires confidence and convinces
the assesses of the fair-mindedness of the Department. Although statutorily the responsibility
for claiming refunds and reliefs rests with the assessee, a Deputy Commissioner of Taxes should
not hesitate to draw the attention of the assessees to any refunds or reliefs which they might
have omitted to claim and he should freely advice assessees when approached by them as to
their rights and liabilities and as to the methods of claiming refunds and reliefs.
Attitude of the Department-- The following examples (which are by no means exhaustive)
indicate the attitude which officers should adopt:--
(a) Section 18(3) of the Act.-- The officer should in all appropriate case bring to the assessee's
notice the possibility of obtaining a certificate authorising deduction at a rate lower than the
maximum.
(b) Section 25 (3) and (4) of the Act. --- When an officer is dealing with an assessment under
either of these sub-sections, he should bring to the assessee's notice the fact that he can claim
relief.
(c) Section 25 (3) of the Act.—Mistakes should be rectified as soon as they are discovered and
without waiting for the assessee to point them out.
(d) Section 60 (2) of the Act.-- Cases where relief can be given under this sub-section, should
be reported to the Board promptly.
Advice to the assessees.---- While officers should, when requested, freely advise the
assessees as to the way in which entries should be made in the various forms, they should not
themselves make any entry in these forms on assessee's behalf, and where such advice is given,
it should be clearly explained to the assessee that he is responsible for the entries made in the
form signed by him and that he cannot be allowed to plead that they were made under official
instructions.
34
Speedy disposal of refund cases .--- In order to achieve the speedy disposal of the refund cases
the Deputy Commissioner of Taxes should observe the following procedure:--
Refunds as a result of Appeal.-- A refund due to an assessee cannot, under the law, be held up
even when the department decide to make an appeal to a higher authority against the
appellate decision. The law entitles the assessees to the payment of are fund ordered by the
appellate authority . But if the amount of the refund so ordered can be set off against other
arrears of tax due from the assessee, the law also permits the set off. If it cannot be so set off, it
has to be refunded. If later year's assessments are pending and the assessee has no objection,
the Deputy Commissioner of Taxes may delay the issue /adjustment of refund till pending
assessments are completed. If the assessee does not agree and the Deputy Commissioner of
Taxes is doubtful about his being able to collect the tax to be sub-subsequently levied, it is up to
him to dispose of the sub sequent assessments as quickly as possible so that the refund may be
adjusted without delay.
The adjustment of refund should be made in form. I.T .104. The acknowledgment of the
Treasury Officer should be placed in the miscellaneous file of the assessee concerned after
making necessary entries in the register of daily refunds (I.T. 44-A) and the register of daily
collections (I.T.44)
Direct Application for Refunds-- A separate register should be maintained for direct
applications for refund, the applications being entered serially in the order of the date of
receipt. The Deputy Commissioner of Taxes should dispose of refund application in strict order
of the date of their receipts.
35
36
A Refund Claims Register should be maintained in the following form:-REFUND CLANS- REGISTER
Amount of Refund
Serial
No
1
Date of
receipt
of
application
2
Name and address of
refundee
G.I.R.
No.
Date of
disposal
No. of D&C.
Register
Date of
dispatch
Of Advice
Note
(I.T.32A)
3
4
5
6
7
Date of
receipt of
office
copy of
Advice
Note from
Treasury
etc.
8
Income tax
Tatal
Remark.
super-tax
I.T
Sc.on
I.T.
I.T
Sc.on
I.T.
9
10
11
12
13
14
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The refund will be granted on the refund voucher form I.T.32 Refund voucher for
T.K.5,000 and over should be issued with the prior approval of the Inspection Joint
Commissioner of Taxes concerned.
Each order for refund with reference of Income -tax contains the following three
certificate:
'' CERTIFIED that with reference to the assessment record of ---------------------------------------------------------------------------------------------for the year -----------------------------------------------------------------------------------------------------------------No --------------------------------------------a refund of TK.
(a) ------------------------------------is due to.
(2) CERTIFIED that the tax concerning which this refund is given has been credited
in the treasury.
(3) CERTIFIED that no refund order regarding the sum now in question has
previously been granted and this order of refund has been entered in the original file of
assessment under my signature.''
Before granting the refund the Deputy Commissioner of Taxes must satisfy himself
regarding these certificates. The first certificate requires a reference to the assessment
records which should be maintained for each person before a refund is given, even if he
is not otherwise liable to the tax. The second certificate will be given alter reference to
(a) the entries in the register of demand and collection be given alter reference to(a) the
entries in the register of demand and collection in which payments are noted after the
return of Income -tax portion of the chalan. (b) the certificates issued under section
18(9) or section 20 of the Income -tax Act or (c) the salary register, or the annual returns
prescribed under section 21 of the Act. The third certificate involves the examination of
the case regarding '' the records of refunds in the assessment form (I.T.30) The entries
responsibility for granting a refund is that of the Deputy Commissioner of Taxes and it is
82
a part of the duties of an Inspecting Officer to see that the refunds have been and are
being properly made.
Each order of refund is numbered serially and it should be stamped with the
stamp of the office of issue . The month and the date of issue should be carefully
written. The month and date of issue should also be written in words
38. Custody of refund vouchers book.- The books of refund vouchers (whether or
not in use) should remain in the personal custody of the Deputy Commissioner of Taxes
who should intimate to the Treasure Officer, Sub-Treasury Officer of the Branch of the
Bangladesh Bank, as the case may be, the number of the book which he is using. In the
case of special Circles having jurisdiction over assessees of more than one District the
number of the book brought into use should be notified to the Accountant -General.
There should ordinarily be only one refund order book for Treasuries or Sub-Treasuries
in a District or Circle, but the Commissioner of Taxes may at his discretion authorize the
Deputy Commissioner of Taxes use separate refund order books for each Circle. The
refunds granted by Deputy Commissioner of Taxes are not subject to any audit by the
accounts Department. All vouchers which have been issued since the Date of the last
inspection should therefore be checked by the Inspecting Joint Commissioner ; and the
Commissioner of Taxes should satisfy himself during his tour or inspection that the
Inspecting Joint Commissioner has attended to this important part of his work carefully.
Cancellation of the certificate of deduction of tax.------ When a refund has been
given to an assesses on the production of certificates of deduction of Income -tax
issued under section 18(9) or section 20A of the Income -tax Act, the latter should be
cancelled under the signature or initials of the Deputy Commissioner of Taxes . They
should be kept in the miscellaneous file relating to the assessee and returned only when
an assessee requires hem in connection with double Income-tax relief. Before they are
returned, they should be cancelled and certified copies thereof kept in the
miscellaneous file. If they are returned before the claim for refund is disposed of, a note
should be made to this effect in the order sheet.
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41. Advice Note.-- Simultaneously with the issue of a refund voucher the appropriate
entry should be made in the ''records of a refund'' in the assessment form (I.T.30 ) and
an advice note (I.T.32A) sent to the bank or the treasury concerned in duplicate. The
object of advice note is to prevent the assessee from fraudulently altering the figures in
the refund order and also tenable the Deputy Commissioner of Taxes to know the date
on which the refund vouchers has been casted. One copy of the advice note will be
returned by the Bank or the Treasury to the Deputy Commissioner of Taxes duly signed
and stamped showing the date on which it was cashed. This copy of the advice note
should be pasted on the back of the counterfoil of the refund order as proof of
payment. Care should be taken to compare the advice note on its return from the Bank
Treasury with the counterfoil of the refund order book. The Deputy Commissioner of
Taxes should initial the returned advice note in token of his having checked it not only
with the counterfoil, but also with the details in the monthly statement of refunds sent
by the Treasury or Bank. This work must be undertaken at the end of every month.
When the monthly verification of collections and refunds with the Treasury or Bank is
being done.
Encashment of refund vouchers.--- The refund voucher should ordinarily be made
payable within the Circle in which it is issued, the place of payment a Sub-Treasury or
the Treasury of the district, unless there is a branch of the Bangladesh Bank in the
district, in which case, the voucher will be made payable there. But if, for particular
reasons, the voucher is to be sent to another district, the Sub-Treasury Officer, the
Treasury Officer of the district or the Branch of the Bangladesh Bank, where the voucher
is made payable, should be informed by Deputy Commissioner of Taxes. In the case of
special Circles having jurisdiction over, more than one district, the voucher can be
cashed in any Sub-Treasury, Branch of the Bangladesh Bank situated within that Circle.
Verification of refund vouchers with the Treasury.-- The encashment of refund
vouchers issued as payable in a district within an Income-tax Circle will be verified by the
Treasury Officers at fixed intervals of not more than one month as may be arranged with
Deputy Commissioner of Taxes. Where a voucher is issued as payable in a district other
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than comprised in a circle, the fact of payment will be notified to the Deputy
Commissioner of Taxes.
Refund by money order.--- Where a refund is paid by money order the Deputy
Commissioner of Taxes will show t he amount found to be due for refund in the first
certificate of the voucher but will pass for payment a sum representing the amount due
for refund plus the amount of money order commission . For instance, if the refund
were for a sum of TK. 25.the entry in item 4 of refund voucher would be “Passed for
payment of taka twenty-five and paisa forty-five`` as above, plus paisa forty-five money
order commission.
The voucher will be sent to the Treasury Officer with the money order form filed up
with the request for the issue of the money order in the ordinary course. The
appropriate details should be entered on the counterfoil of the refund voucher. The sum
passed for payment will be shown by the Treasury Officer under the head ''Refund in
the Treasury accounts''.
The money order receipts issued by the post offices should be forwarded by the
Treasury Officer to the Deputy Commissioner of Taxes, who will attach it to the
counterfoil of the refund voucher. Payees’ acknowledgement will be kept by the
Treasury Office for audit purposes, or where the Bangladesh Bank is the remitter, it will
be sent to the Accountant General with the paid refund voucher.
Cheque book for refund vouchers.-- In addition to above, the Deputy Commissioner
of Taxes have been authorized to draw on Treasuries and Sub-Treasuries with view to
facilitate the payment of refunds by money orders. Such Deputy Commissioner of Taxes
as may require cheque books for the purpose should obtain their supplies from the
Treasuries with which they deal.
85
Accounting procedure.-- As regards accounting procedure, the refunds, allowed by a
Deputy Commissioner of Taxes will ordinarily fall under the following categories;---
(1) Income Tax.
(2) Super Tax.
(3) Corporation Tax.
(4) Sur charge.
The refunds of Income - tax and Super-tax Collected from the Central (Federal
emoluments require to be booked in Government accounts separately from those of
the tax collected from income from other sources for the purpose of certification by the
Auditor- General of the net proceeds of Income tax. It is, therefore, necessary that each
Deputy Commissioner of Taxes should submit monthly to his Accounts Officer a
classified account of the refund made by him by cheques during the month. This
account is submitted in form I.T.-7. This form is self-explanatory and the foot-notes
given at the bottom of the form contain detailed instructions.
To facilitate the preparation of the monthly account, each Deputy Commissioner of
Taxes should maintain a statement in form I.T.-8 and as soon a cheque is issued the
transaction should be recorder in it. He should also furnish to the Accounts Officer
concerned with his monthly account a list of cheques issued by him during the month .If
in any case the money order is returned by the post office undelivered,
its amount should at once be taken to the Cash Book as an item of receipt and remitted
to the Treasury.
For the purpose of monthly verification of cheques of cheques issued, cashed and the
cash returned to the treasury (in case the money-order is returned undelivered)
monthly schedules should be prepared in form.I.T.9.
86
Payment of refund to non-resident.- According to paragraph 10 of Appendix 5 to
the Treasury Rules (volume II), if a refund under section 48 or under section 49A of
Income Tax Act is due to an assessee, who is not resident in Bangladesh it has to be
remitted to him direct by a bank draft or money order at his cost, unless he appoints an
agent to receive the payment in Bangladesh . The Board has decided that in such cases
the refund should only be paid in Bangladesh currency to the beneficiaries’ accounts in
Bangladesh and that it should be left to them to obtain remittance abroad under the
Exchange Control Regulations.
Payment of refund to evacuees.--- Any refundable amount of tax due to an evacuee
is properly within the meaning of section 2(5) of the Pakistan Administration of the
Evacuee property Ordinance, 1949 as adapted in Bangladesh and meaning of section
2(3) of the Ordinance and consequently it vests in the Custodian under section 6 of the
Ordinance. Payment of any such amount should, therefore, be made to the Custodian
under section 11 of the Ordinance and not to the evacuee. There is, however, no
objection to the adjustments of refund of tax of one year against the demand of a
preceding or succeeding year, or years, as the case may be.
Issue of a duplicate refund voucher.-- When a duplicate voucher is asked for
because the period of the original voucher has expired, the original should be cancelled
by the Deputy Commissioner of Taxes and attached to its counterfoil. A new voucher
should then be issued, necessary cross references being made in the counterfoils of
both vouchers.
When a duplicate voucher is asked for on the ground that the original has been lost,
the duplicate will not be issued until the period of the original voucher has expired and
until the Deputy Commissioner of Taxes has satisfied himself that it has not been
cashed and has stopped payment of it at the Treasury Brunch on which issued .
Payments of refund by short deduction of tax on next pay or salary bills.-- In the
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case Special Salary Circles , when a refund is due to person in receipt of salary which is
being taxed at source, the Deputy Commissioner of Taxes may, if convenient to the
assessee e.g., in the case of railway servants in receipt of small pay who have no bank
account, refund the amount by adjustment , i.e., by authorizing short payments of the
tax due on the next salary or pay bill or bills. Where this procedure is adopted the fact
of the deduction should be noted in the monthly invoice of Income-tax deductions.
Refunds to non- residents.---- Applications for refund of Income tax from nonresidents are dealt with by the Deputy Commissioner of Taxes, Exemptions and Refunds
Circle.
Refunds in case of a religious or charitable institution .--- In the case of claims for
refund by religious or charitable institutions in respect of income falling under section
4(3) (i) or 4(3) (ii) the requirements of rule 36 or 36A in respect of a form of application
and of rule 37 in respect of return of total income and total world income may be
dispensed with, where it is evident that the institution has no income chargeable under
the Act.
[The provision of this paragraph is not applicable after the amendment in section
49B in the year 1960.]
Procedure in case of payment or refund to purdahnashin ladies, etc. --In some
cases the persons to whom the refund order are made payable find it inconvenient to
appear in persons at the Treasury. This is particularly so in the case of purdahnashin
ladies. The following instructions should help to obviate this difficulty:--
Where any person expresses a desire that the refund order should be made payable
to somebody else, the Deputy Commissioner of Taxes should obtain from the refundee,
concerned an authority in writing to that effect specifying the name and address of the
person to whom the amount is to be paid. Before complying with the request of the
88
refund, the Deputy Commissioner of Taxes should compare the signature in the letter of
authority with that in the refund application and the return of income and satisfy
himself that it is that of the refundee concerned. Suppose Mrs. A is the refundee and
Mr. B is the person to whom she wants the refund to be paid the refund order form
should be filled up as follows:-
The first certificate in the refund form should contain the name and address of
Mrs. A, the assessment year for which the refund is due, No. of the file and the amount
of the refund .The fourth para. In the refund order form should however show the name
not of Mr. A bu Mr.B and the words ''authorizes by Mrs. A'' when sending the advice of
the refund in form I.T.-32A to the Treasury Officer, the same procedure should be
followed i.e., after the name of Mr. B the words ''authorized by Mrs. A to receive the
amount '' should be added.
Payment of refund through Bangladesh Bank -- It might be possible, particularly in
places where there are branches of the Bangladesh Bank, that the refund may desire
that the amount should be paid through the Bank and not through any particular
Treasury. Where such requests are made by refundees, should be granted without
hesitation by Deputy Commissioner of Taxes.
89
CHAPTER V
SURVEY WORK
This can be divided broadly under two heads:(1) Outdoor Survey.
(2) Internal Survey.
Outdoor Survey work is one to the most important methods of tracing out new
assessees and may be broadly classified into three types:-
(i) House to house survey.
(ii) General survey of commercial localities,
(iii) Vocal inquiries on the spot in particular cases.
Form of Outdoor Survey Register.—Form, I.T. 54 has been prescribed for this
purpose. It should be bound into a handy register for each town, village or main stree.
For systematic survey work the following procedure should be follows:-
Survey programme.--- An annual survey programme should be draw up in the
beginning of each financial year and submitted to the Inspecting Joint Commissioner
for approval. This should be done both for the circles, where there is a separate whole-
90
time survey staff and the circles, where the survey is to be carried out by the ordinary
staff during the slack season from July to Sept. every year. The programme should be so
arranged that, as far as possible the important commercial areas in a circle are surveyed
every year and the less important ones at least once in very three years. This would
enable action under section 34 to be taken for the preceding years in any new case
discovered during the survey.
2. The I.J. C. should exercise ample discretion in selecting the important areas which
require a systematic survey and un-important areas, where detailed survey is not
necessary.
House to House Survey.--- In important circles where property yields good rental
value, it will be necessary to make a house to house survey. In such cities, there will
invariable be available municipal assessment register of property. These registers are
kept streetswise or wardswise and contain particulars of the owner and the rental value
of property. (The municipalities seldom prepare a consolidated list of property owned
by each proprietor). Where there exist Municipal registers --of property, the first step is
that column (1) to (3) and (5) of the survey form should be completed by coping out
entries from those register. For shops of houses of small rental value not more than four
to five entries may be made in each page, but where the rental value is high enough (say
TK.800 in the case of a shop and TK. 500 in the case of residential property to indicate
that the occupier is likely to have taxable income, one or two entries should be made on
each page. This would permit the same registers being used in the revision of the survey
the following year, provided there are not many changes amongst the occupants. It also
enable further information about the same assessee obtained subsequent years being
noted for each year below the previous ones. Where all the houses in a whole street in a
poor locality are known to belong to the occupiers whose income is clearly well below
TK. 3,000 this should be indicated clearly full details of property need not be inserted in
the register. It is the Deputy Commissioner of Taxes or the Survey Inspector, who should
specify the name of the localities for which full details of property need not be obtained.
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2. The clerk concerned should fill up column (6) regarding G.I.R. No of the owner if he
is assessed in that circle. In the case of a well-known branch concern, columns (8) and
(9) may show the Head Office, where the assessment of the owner/ or occupier is
made.
3. The next step is the completion of other column in survey to be done by the
Inspector or the Deputy Commissioner of Taxes on a personal visit to the locality.
4. Column 4 shows the rent actually payable by the tenant and this is to be
ascertained in the course of survey.
5. In column 7 should be noted any particulars about the owner gathered during
survey.
6. Column 9 will be filled up in the office.
7. Column 10 is the most important column which should be carefully filled in. The
main particulars requiring attention are indicated in the form, but it does not mean that
any other enquiry suited to a particular case need not be made, The books shown at the
time of survey be initialled and a note made to this effect in the register.
8. In column 11 the Deputy Commissioner of Taxes should give definite orders
whether the case should be noted in the Trial Register and notice under section 22(2)
should be issued, or whether the information is to be communicated to other circles.
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9. Column 12 shows compliance by the office to the Deputy Commissioner of Taxes
order in the preceding column. Number and date of any letter or communication issued
should be noted here.
10. The survey Officer should not waste time on petty cases not liable to assessment.
The income of the occupier can, to some extent, be judged from the rental value of the
premises and local reports.
11. Where no municipal registers of property assessment exist, and the area is so
important that a house-to-house survey is necessary, all the columns of the register will
have to be completed by the survey Officer.
12. But where property registers are kept up to date by the Municipality, it should
not be necessary to undertake house-to-house Survey for collecting the rental value of
property.
13. Property Cards of owners should be prepared in I.T.55 and placed on relevant files
or sent to the Deputy Commissioner of Taxes Concerned.
General Survey of commercial localities.-- In less important circles where property
does not yield much rent, a house to house survey for purpose of property is not
necessary, and all that is essential is to have a survey of the commercial or business
area. This should be done in the same form as the house-to-house survey.
Sample check by Deputy Commissioner of taxes and Inspecting Joint Commissioner
-.
At least 10 to 15% of the entires should be checked by the Deputy Commissioner of
Taxes if the Survey is done by the Inspector. Whether it is done by the Inspector or the
Deputy Commissioner to Taxes, the Inspecting Commissioner should check some of the
survey registers by inspection on the spot and any discrepancies should be investigated
and reported upon.
93
General.-- (a) The survey work should be done tactfully and politely so as to cause no
annoyance to the public. If an assessee or a person refuses to furnish any information,
the Survey Officer should not persist in eliciting the information from him, but he can
naturally draw in adverse inference. The standard of living of the assesses and the
general appearance of the business and the stock are good materials for an estimate.
(b) An important point to note is that all work which is unproductive should be
eliminated. Much time should not be spent on small shops and if the income is much
below the taxable limit, it would be enough to write’ petty shop.’ In case of old
assessees the object should be to record new facts, if possible, while new cases should
be more carefully dealt with.
(c) The information collected should be reliable so that correct assessments can be
made and not based no hearsay reports. After completing shop-to shop survey of an
area, or of a street in the case of big cities, it is desirable to make enquiries from some
of the reliable traders of the locality about the persons whose names have been noted
in the course of survey on the following points:--
(i) Nature and extent of the business.
(ii) Branches, if any.
(iii) Name of persons from whom purchases or to whom sales are made.
After this extracts of personal accounts should be obtained from the trader of the
locality in respect of the purchases and sales. If they are not readily made available, a
few days time should be given to sent them to the Deputy Commissioner of Taxes.
Information’s collected in this manner would be far more accurate and reliable than the
impression which the survey Inspector would record as the result of his 5 minutes visit
to the shop. Each shopkeeper should be requested to show his account books at the
94
time of Survey which show his account books at the time of Survey which should be
signed. If they are not shown, they should be asked to show them on the next day and if
still they are not shown, then adverse inference should be drawn.
(c) The information collected should be utilised in assessment. In the cases of new
assessees, an abstract of the survey entries, with survey Register number should be
placed on the miscellaneous file which will form the basis on which notice under Section
22(2) is ordered to be issued. In the case of doubtful assessees the name should be
taken to the Trial Register, while in the case of old assessees, information collected in
survey or from other sources should be placed in the miscellaneous file with a entry to
that effect in the Order sheet. Information which the Deputy Commissioner of Taxes
considers to be of a confidential nature should be placed in the confidential file of the
assessee. If it is of a permanent value, it should be placed in the permanent Record file
and at the end of the assessment order, of the last completed assessment, a note
should be made to this effect to ensure that the information is not lost sight of or
removed by anybody.
(d) If there be any danger of false impersonation, or of people refusing to furnish
information on the ground that they do not know the Inspector, the Inspector may, if
the commissioner thinks it desirable, carry their photo-cards duly signed by the
Inspecting Joint Commissioner . These photo –cards should be inspected monthly by the
Deputy Commissioner of Taxes to see that they are not lost.
Inspectors on survey should submit fortnightly diaries showing, inter alia the number
of shops surveyed, the number of new assesses discovered with likely revenue effect.
(2) Internal Survey.-- This comprises Collection of information from government
offices , offices of public bodies, Railway Station, Civil court, Registration Office , Post
Office, etc., their collection and dissemination. The National board of Revenue has made
arrangements with the Government and the various Ministry of the Government and
the Auditor General of Bangladesh that the information about the payments made to
95
contractors and other non-officials should be supplied to the commissioner of Taxes
for communicating to the assessing officers . The payment list is to be dispatched
monthly or quarterly where this is found more convenient instead of yearly. The
information supplied by these disbursing officers is in respect of payments of over Taka
250 and is in the following form.-
List of payment over TK.250 made by disbursing officer for the month of .....19
serial
No
1
Name
of On
what Date
payee and full account
payment
address
(if payment mede.
known)
2
3
4
of Treasury
5
Amount
6
The information is ledgerised by the Collation Branch and thereafter communicated
to the Deputy Commissioner of Taxes concerned in due course. It may be found more
convenient to place a gazetted officer in charge of this branch in Commissioner Office.
This branch gathers information from the various offices of the Government, is also
details of import and export licences, from the Customs House. In case of import and
export licences, a duplicate copy of the application containing particulars of the
registration and General Index No. of the application will be available. These should be
forwarded in due course to the various Deputy Commissioner of Taxes to whom they
relate.
In mofussil areas the Deputy Commissioner of Taxes however, should contact all the
local offices of the Government in their jurisdiction and obtain from them the required
particulars relating to payments made to contractors. They should not send for full
particular from any office of the Government that might be situated in their areas, as
information in respect of them is communicated to the commissioner of Taxes. The
following sources of information are required to be tapped by Deputy Commissioner of
Taxes themselves and not by the Collation Branch:(1) Local Railway stations.-- For ascertaining details of those who may have
received or dispatched large consignments.
96
(2) Registration office.-- For securing details of those who have sold house
property and lands with the object of ascertaining:
(a) how the purchaser came by the money to purchase the properties and to
tax the amount of it represented concealed income.
(b) how the seller has utilized the sale proceed to keep track of all income
from investments of the sale proceed.
(3) Motor vehicle office -- To verify if all the owners of motor-cars, trucks and
buses are on the G.I.R. This information yields valuable results in tracing out new
assesses.
(4) Telephone Directory -- To verify if all the telephone subscribers are on the G.I.R.
The list is readily available from the Telephone Directory
(5) Local Excise Authorities -- To find out names and addresses of the country
liquor, opium and ganja shops and the amounts paid by the licencees for the least of
licence of the shops
(6) Forest and Fishery officer -- To find out the names of the contractors and lessees
who have purchased coups and fishing rights, etc.
(7) Local District Board, Cantonment Boards and Municipalities-- To find out the
amounts paid to contractors for roads buildings, etc. and also for obtaining list of lessees
of markets, ghats, etc.
(8) Civil Courts.-- To obtain information regarding--(i) decrees which are helpful in cross-checking accounts of old assessees and
discovering
new assesses;
(ii) Names of pleaders;
“(9) Sea and Land Customs offices at Chittagong and Chalna ports and also those
situated at Dacca and Chittagong airports.-----------------For ascertaining details of those
who may have received or dispatched large consignment.
10. Controller of Imports and Exports.
97
11. All corporations, statutory bodies, and other authorities to check payments for
supply of goods and services, for commissioners, etc.
The information obtained about old assessees they should be placed in their files and
in case of new assessees they should be made the basis for issuing notice u/s 22(2).
Communication of useful information's.-- A Deputy Commissioner's of Taxes when
examining the accounts of his own assesseed, should furnish extracts concerning
assessees of other circles to the D. C. T s. concerned. The Deputy commissioner of Taxes
should not be content with his order in the examination notes, to issue communication
slips in respect of information noted by him but should make it a point not to sign the
assessment order till such communication slips, together with Demand Notice and
Chalan, are prepared by the office and put up before for signature. This procedure will
ensure that the
98
communication slips are prepared promptly and not lost sight of . As soon as t...e assessees would
realise that information’s are exchanged between the D.C.T’s they will begin to show all the transactions
in the account books and a good deal of evasion would be stopped. Information should be
communicated in I.T.-93 slips.
Procedure for dealing with I.T.-93 slips.- When any I.T.-93 slip is received, and the Deputy
Commissioner of Taxes sees it for the first time, he should immediately give his own serial number to it
before passing it to his office for disposal. For this purpose he should keep a small diary on his table to
facilitate the giving of number. The clerk concerned, as soon as he receives the I.T.-93 slip from the
Supervisor, will enter the slip in the Register of information slips and then record in red ink on the order
sheet of the file concerned the number-and date of the communication slip and name of the office from
which the communication or I.T-93 slip originated. As soon as the clerk has made the entry he will bring
the file to the Deputy Commissioner’s of Taxes and show to the Deputy Commissioner of Taxes who will
then tick off the serial number in his table diary and thus make certain that it has been filed in the
proper record. Should any be missing, action can be taken against the clerk in-charge of the file, also a
duplicate can be secured from the office of origin, if necessary, because number, date and particulars
have been recorded on the order sheet, This little extra care will prove very beneficial and is well worth
the extra trouble. The information slips should be placed in the assessment record above the
assessment form of the latest completed assessment so that it may not be lost sight of at the time of
assessment If an I.T.-93 slip has been received after the assessment for the year to which it relates, has
been completed it may be possible to find out whether the receipt has been considered in the
assessment, if it relates to interest, dividends, rent commission, share income and note regarding details
of such receipts have been prescribed. If it has been considered, the Deputy Commissioner of Taxes will
pass order “No action. Close file”. If it has not been taken into account or if it is not possible to say from
the records whether the transactions reported have been included in the assessment, the slip should be
placed in the assessment record with a note in the order sheet as already explained and considered at
the time of next year’s assessment unless the assessment to which it relates is to become time-barred,
In that event the assessee’s accounts may be called for and if the receipt or transaction has not been
accounted for, then action under section 34 should be taken.
99
CHAPTER VII
REGISTER
The Registers maintained in Deputy Commissioners of Taxes office in connection
with the assessment and collection of Income-tax described in this Chapter They are as
under:1. General Index Register
..
..
..
I.T.-36.
2. Demand and Collection Register
..
..
I.T.-41.
3. Register of Daily Collections ..
..
..
..
44.
4. Register of daily Refunds
..
..
..
..
44-A.
5. Forward Diary ..
..
..
..
..
6. Register of Duplicate Dividend Warrants
..
..
..
7. Refund Claims Register
..
..
..
..
8. Register of Exemption Certificates
..
..
..
33.
9. Section 24 Register ..
..
..
..
..
10. Register of Appeals under Sections 30 & 33 and Petitions and References under
Sections 33-A & 66 ..
..
..
..
..
77.
11. Survey Register
..
..
..
..
I.T.-54
12. Register of Assesses in whose case certificates under Section 64 are issued ..
53.
13. Register of Irrecoverable Demand
..
..
..
78.
14. Register of Proceedings under Section 46 ..
..
..
74
15. Register of Tax Recovered on Interest on Securities of Local
Authorities and Companies, Dividends, Interest and Other Payment
made to Non-Residents, under Section 18 of the Income Tax Ac ..
I.T.-49.
..
..
I.T.I.T...
..
..
I.T...
I.T...
I.T.I.T.I.T.-
..
100
16. Register Showing Information Regarding Dividends, Distributed to the
Share-holders of Companies under Section 19-A
..
..
I.T.-12.
17. Register of Demand and Collections under Section 18-A
..
I.T.-134.
18. Register of Daily Collections under Section 18A of the Income Tax Act
I.T.-135.
19. Trial Register
..
..
..
..
36-A.
20. Register showing Carry Forward of Losses under Section 24
..
..
21. Register for the Maintenance of Record of Penalty and Prosecution Cases
22. Income Tax Certificates (Import and Export Licences/Supply and Works
Contracts) Register ..
..
..
..
23. Register of Registered Firms and of Unregistered Firms Treated as
Registered Firms under Section 23(5)(b) of the Income Tax Act. ..
..
24. Contractor’s Register ..
..
..
..
..
..
..
..
I.T...
..
..
..
..
..
..
..
101
25. Register of Penalties under Section 28
..
..
..
..
26. Register under Section 35 of the Income Tax Act
..
..
..
27. Communication Slips Register
..
..
..
..
..
28. Cheques Register
..
..
..
..
..
29. Double Income-tax Relief Register ..
..
..
..
..
30. N.D. Cases Register
..
..
..
..
..
31. Register of Applications for Copies ..
..
..
..
..
32. Register of Non-Residents Assessed Through their Agents under Section 43 of the I.T.
Act ..
33. Register of Actionable Cases under Section 18-A of the I. T. Act ..
..
..
34. Register of Adjustment memos
..
..
..
..
..
35. Property Certificates Register
..
..
..
..
..
36. Process Servers’ Register
..
..
..
..
..
37. Register of Transferred Cases
..
..
..
..
..
38. Register of Orders Passed by the Commissioner under Section
58B(1)
According Recognition to Provident Funds ..
..
..
..
39. Register of Estate Duty
..
..
..
..
..
40. Payment’s Check Register (Tax on Salaries) ..
..
..
..
41. Register of Extra Tax Realized as a result of the activities of the Department
..
..
42. Register for Annual Statement in Respect of Salary Circles ..
..
..
43. Register of Movement of Income Tax Files ..
..
..
..
Registers Nos. 1 to 9.- These have been described in this book in the paras already
mentioned.
Nos. 10 to 18.- The forms in which these registers are to be maintained have been
mentioned against each. The forms have been standardised by the National Board of Revenue
and appear in appendix A. They are simple and self-explanatory and no further instructions are
needed for filling them.
No. 19 Trial Register.-(i) This register is maintained in form I.T.-36A. The main object of
this register is to weed out unproductive cases from the General Index Register and relieve the
Deputy Commissioner of Taxes of the unnecessary work in regard to such case so as to give
him more time for revenue yielding cases and to enable him to improve assessment, demand
and collection of this Circle as a whole.
102
(ii) All non-salary cases discovered during the year should be entered in the Trial
Register and not in the G.I.R. All cases where assessments have been made at Nil in the last
three completed assessments, cases which have been “filed” for three successive assessment
years, whatever the assessment years may three years should also be transferred to the Trail
Register from the G.I.R. An annual check-up should be made each year in July and cases falling
under the description given above transferred to the Trial Register.
103
(iii) No new case should be entered in the Trial Register unless the Deputy Commissioner’s of Taxes has
studied the papers. If he is of the opinion the there would be a demand/refund for the current year or any earlier
years, he should still enter the case in the Trial Register but start assessment proceedings immediately; if the
proceedings end in a demand/refund, the case will be transferred to the G.I.R. Existing cases in the G.I.R. should
not also be transferred to the Trial Register as per instructions in paragraph (ii) unless the Deputy Commissioner’s
of Taxes has studied the file. If he is of the opinion that a demand would be due for the current year, or an earlier
year, he should still enter the case in the Trial Register, but start assessment proceedings ; and if the assessment
does in fact. result in demand/refund, it will be re-transferred to the G.I.R.
(iv) It would very often happen that payment-slip, etc., would be received for non-existing cases where the
amount of payment, etc., is so large that it would be reasonable to presume that the assessment would result in a
demand In such cases proceedings should be taken for assessment, but the case should in the first instance, appear
in the Trial Register and transferred to the G.I.R. after the demand has been made. There would be cases of new
companies formed by conversion of existing partnership, etc., or new subsidiaries whose business would be of such
nature that a demand might in the ordinary course be expected. Proceedings for assessment should be taken in such
cases, but they should be entered in the Trial Register in the first instance, and transferred the G.I.R. only after the
proceedings have ended in a demand refund.
(v) The non-company cases in the Trial Register will be “tried” once in three years and company cases in
three years, that is a notice under section 22(2) will be issued in non-company cases once in four years and in
company cases once in three years, and subsequent assessment proceedings taken. If the proceedings result in a
demand/refund, the case will be removed from the Trial Register and entered in the G.I.R. but not otherwise and
also not earlier If the result is a Nil assessment, it will be “tried” again the third year unless the Deputy
Commissioner’s of Taxes is of opinion that it should be removed from the Trial Register also.
(vi) Cases contemplated in (iii) and (iv) may be tried oftener than once in four years (oftener than once in
two years in company cases) if the Deputy Commissioner of Taxes if the thinks it necessary, but they cannot be
transferred the G.I.R. unless the assessment proceedings result in a demand/refund.
(vii) A case which has been found to be infructuous need not remain in the Trial Register permanently. If
the Deputy Commissioner of Taxes after one or more “trial” is satisfied that there is no possibility of the case
turning out to be effective in the course of the next four or five years, it should be struck off from the Register.
Periodical survey of premises will be a normal feature of the Income tax administration and an effective case will
not remain untraced for long. Payment- slips, etc. will be flowing in regular stream and if an effective case is not
traced in survey, it will be traced by payment-slips, cross references, etc. The Deputy Commissioner of Taxes
should not also transfer wholesale all existing in fructuous cases from the G.I.R. to the Trial Register; if there are
cases, e.g., untraceable emigrants, shopkeepers with very small turnover, etc., where no assessment is likely in the
near future, they should be struck off and not entered in the Trial Register. The Trial Register should be struck off
and not entered in the Trial Register. The Trial Register should not be over-burdened with cases clearly not liable
for some years to come.
104
Compilation and maintenance of Trial Register. – This Register should be compiled in the same manner as
the G.I.R. The names should be arranged alphabetically and blanks left for additions in future under each alphabet.
Annual numbers should be given as shown in column 5 of the Register as without this, column 4 of Return
XI cannot be filled in. The last annual number at any time will be the number in which notices under section 22(2)
have been issued till then annual numbers will be given in the same manner as in the G.I.R. The last annual No. in
any month will be shown in column 4 of Return XI for that month.
The first few pages of the Register should be left blank for noting addition and subtractions in the course of
the year; unless this is done, it will not be possible to fill in columns 2 and 3 of Return No. XI.
This is a four-year Register and a new Register should be complied every four years (A separate Trial
Register should be compiled for companies which will be a three-year Register).
Notices under section 22(2) should be issued in the alphabetical order except where the Deputy
Commissioner of Taxes orders otherwise.
As mentioned before, a separate Demand and Collection Register should be maintained for Trial Register
cases which end in N.A. to make it possible to collect the figure for column 5 of Return XI readily, and a separate
section should be kept in the Principal Demand and Collection Register ending in demand refund to enable the
Deputy Commissioner of Taxes to collect figures for columns 6 to 8 of Return XI.
No. 20. Register showing carry forward of losses under section 24(?) of the Income-tax Act. This register
is maintained to enable the Budget Estimates to be framed accurately in so far as the loss of revenue on account of
losses brought forward from preceding years is concerned. The register, which should be maintained in the
following form, should keep a record of loss amounting to Tk. 10,000 or over carried forward under section 24(2)
of the Income-tax Act
RECORD OF LOSSES CARRIED FORWARD UNDER SECTION 24(2)
OF THE INCOME -TAX ACT FROM 19 to 19.
Serial No.
1
G.I.R. No.
2
Nature of
business,
profession or
vocation to
which the loss
relates.
Amount of
loss
carried
forward
(including
losses of
earlier year.)
3
4
Amount of
loss
which
will lapse
next year.
5
Net
amount of
loss to
be set off
against the
profits of
next year.
6
Amount of
tax likely
to be lost
next year.
Remarks.
InSucome per
Tax. Tax.
7
8
9
For the purpose of calculating the loss in tax, recourse may be had by Deputy Commissioner of Taxes to
local inquiries or any other data which can be conveniently had, but if no useful information is available, they can
assume that the next year’s income from the particular business concerned will be equal to the average of the
results of three past years including the year from which the loss is being carried forward.
105
No. 21. Register for the maintenance of record of penalty and prosecution cases. – This register is maintained to
keep a watch on case of fraud and concealments from year to year. In this register the Deputy Commissioner of
Taxes should keep a black list of assessees on whom a penalty has been imposed or where prosecution has been
sanctioned for concealment of income. This can be done by having a bound ledger of about 200 pages with a
separate leaf for each such assessee. The pages of the ledger should preferably be machine numbered to avoid the
possibility of any leaf being removed. The names of the assessees penalised under section 28(1)(c) or prosecuted
under section 53 should be entered on consecutive leaves and included in the Index to be kept in the beginning of
the ledger. The entry in this register should be made when the notice under section 28(3) is issued.
Assessment
year for
which penalty
or prosecution
is proposed.
Nature of
concealment
for which
penalty or
prosecution
is proposed.
1
Date of
issue of
notice under
section 28(3)
2
Date of final
disposal
prosecution.
3
4
Remarks with
D.C.T’s signature
Any special
point to be looked
into in future to
be noted here.
Amount of
penalty or
result of.
5
6
Columns 4, 5 and 6 should be filled when the proceedings have been completed.
To ensure that entries in the register are actually made when notices under section 28(3) are issued, the fact
of such entry should be recorded in the order sheet of the assessment file, e.g., “Entered on page..........of register
for the maintenance of a record of penalty are and prosecution cases.
When a penalty is imposed in the same case in subsequent year, an entry should be made on the same page
below the previous one.
No. 22. Income Tax Certificate (Import and Export Licence Supply and Works Contract) Register. – The
main object of maintaining this register is that importers, exporters and Government contractors ore duly assessed
to tax.
Serial
No.
Name of the
applicant and
address.
1
2
G.I.R. No.
Export or Import
- -------------------Supply/Works
contract.
3
4
Nature of the
goods or works.
Estimated value
of the goods or
works.
5
6
Latest Year up to which
Income- tax assessment
has been made.
Income-tax, Excess Profits Tax,
B.P Tax and penalty demand
still unpaid ( demand on assessmentRegular or provisional).
Amount of advance tax under
Section 18A due till date
but still not paid.
7
8
9
Latest quarter
up to which
Sales-tax
assessment
has been made.
Sales-tax
and penalty
still unpaid.
Month up to which
Sales-tax due has
been paid (amount
due should be roughly
ascertained from
the actuals of quarterly
returns and estimate for
the period for which the
quarterly return is not
Date of
issue of certificate.
Clerk’s
signature
in token
having placed
the import/
export contract
slip in the
Income-tax records.
Remarks.
106
due.)
10
11
12
13
14
15
IMPORT/EXPORT LICENCE/CONTRACT SLIP
------------------------------------------------------(to be placed in Income-tax records)
1. Serial no in the Income-tax certificate (Import and Export/Supply) and Works Contracts)
Register
..
..
..
..
..
2. Name of the assessee
..
..
..
..
..
3. Nature of goods and contracts for which application filed
..
..
..
4. Estimated value of the goods/contracts
..
..
..
..
5. Date of issue of certificate
..
..
..
..
..
ASSISTANT-IN-CHARGE
The forms of the following registers have not been standardized in the I.T. Series. They may be
modified to suit local requirements if any, with the prior approval of the Commissioner :No. 23 Register of Registered Firms and of Unregistered Firms treated as Registered under
section 23(5) (b) of the Income Tax Act. – The object of this register is to see that the shares of those
partners of the registered firms who are assessed by an Deputy commissioner of Taxes other than the
one dealing with the firm do not escape assessment. The columns of this register are self-explanatory:Serial
No.
Name of the
registered under
section 26A
with addresses.
1
2
Shares of partners.
Quantum of
partner’s shares.
7
8
Name of firms
treated ss
registered u/s
23(5)(b) with
addresses.
3
Name of the
Circle/District
where the
partners are
assessed.
9
Years of
assessment and
date of asstt.
4
Date of
communication of
shares to the
D.C.T. concerned.
10
Income/ loss
assessed.
5
Date of receipt of
acknowledgement
of the D.C.T.
concerned.
11
Names and
addresses
of partners.
6
Remarks.
12
No. 24 Contractors’ Register. – This register is maintained to ensure that proper assessment is
made on contractors. The columns of this register are as under:-
107
Serial
No.
Name of contractor with
address.
Nature of
contract.
Year of
contract.
Turnover
disclosed.
Gross/net
rate of profit
shown.
1
2
3
4
5
6
Turnover determined on
regular assessment.
Gross/net rate of profit
applied by the D.C.T.
Gross/net rate of profit
upheld by the Appellate
Authorities.
Remarks.
7
8
9
10
No.25 Register of Penalty under section 28 of the Income. Tax Act.- the object of the register is
to keep a watch over the disposals of the penalty proceedings initialed by the Deputy Commissioner of
taxes.
Serial
No.
Name of and address of
assessee.
Assessment year
and date of
assessment.
Income
returned.
Income
assessed.
Nature of
default.
1
2
3
4
5
6
Date when
penalty notice
was issued
Date when
assessee’s reply
fell due.
Date of receipt
of assessee’s
reply.
Date of submission
of report to I.J.C.
Date of receipt of
I.J.C’s. approval.
Amount of
penalty and date
of order.
7
8
9
10
11
12
Increase or decrease as a result of
appeal.
Net amount of Penalty.
Remarks.
13
14
15
No. 26 Register under section 35 of the Income Tax Act. – This register is maintained to keep a
record of action taken under section 35, whether on the Deputy Commissioner of Taxes own initiative or
on the mistakes being pointed out by the
108
assessee. It enables the inspecting authorities to see whether the mistakes are due to the carelessness
of the Deputy Commissioner of Taxes or to some other causes. The columns of the register are selfexplanatory.
Serial No.
Name and address of
the assessee.
Year of
assessment.
Date of receipt of
assessee’s application
(or in the event of suo
motu action by the
D.C.T.) the date of
detection or error.
1
2
3
4
Date when
the order
mentioned
in Col. 4
was passed.
Nature of rectification
sought.
Date when the
order mentioned
in Col. 4 was
rectified u/s. 35.
6
7
8
Nature of order whose
rectification is sought
i.e.Asstt/Refund order is
made by D. C. T.
2. Appellate order under Sec.
31.
3. Revision order under Sec.
33A.
4. Tribunal’s order under
Sec.33.
5
Increase or decrease as a
result of rectification.
Demand.
Refund.
9
Remarks.
10
11
No. 27 Communication Slip Register.—This register is maintained for inward communication
slips. The object of this register is to see that no communication slips containing information about
assessees is lost sight of and mat it is duly considered in the assessment year to which it pertains. The
columns of the register are as under. –
Serial
No.
Date of
receipt.
Communicat
-ion slip No.
and date.
From
whom
received.
Name of
payer
with
address
Name of
payees
with
address.
Amount
of
payment
Nature of
payment.
1
2
3
4
5
6
7
8
Date of
payment.
9
G.I.R/Trial Register
No. of the file in
which placed.
10
Initials of the clerk who
placed it on the file.
11
Initials of the Deputy
Commissioner of
Taxes.
12
Remarks.
13
109
No. 28 Cheques Register.—The object of this is to ensure that the cheques received from the
assessees are promptly deposited in the Bank.
Serial
No.
G.I.R. No. and
name of assessee.
Date of receipt of
cheque.
Name of Bank on
which drawn.
Cheque No.
and date.
1
2
3
4
5
Amount of
cheque.
Head of
account to
which the
amount of
cheque is to
be adjusted
and the year
to which it pertains.
6
Remarks.
Date of despatch
of cheque from
the office
with the
challan.
Initials of
the clerk.
Initials
of the
D.C.T
8
9
10
7
11
No. 29 D.I.T. Relief Register.—This register is intended to enable the Deputy Commissioner of Taxes to
keep proper watch on the timely collection of cancellation of the demand held over at the time of
assessment.
It should be kept in two parts, one showing the amount of tax held in abeyance or the
abatement allowed under the Agreement for the Avoidance of Double Taxation between Bangladesh
and other contructing state and the other showing similar relief in the case of other countries.
PATR .
Amount of tax (I. Tax, E.P. Tax and B. P .Tax) held over abatement allowed under the Agreement for the
Avoidance of Double Taxation between Bangladesh and India.
Serial
No.
G.I.R. No. and
the name of the
Assessee.
Assessment Year.
Date of
Assessment.
Total income
assessed.
Indian income out
of col.5.
1
2
3
4
5
6
Amount of
tax held
over.
Initials of
the clerk.
Initials of
the D.C.T
7
8
9
Date of
receipt of
certificate of
assessment
for the crossponding year
from other
contruc-ting
state.
10
Abatement
actually
allowed.
Initials of
clerk.
Initials of
D.C.T.
Remarks.
11
12
13
14
110
No. 30 No Demand Cases Register.—This register is maintained in salaries circles for keeping a record of
cases, which are decided under section 18(5) of the Income Tax Act.
Serial
No.
Name of assessee
G.I.R No.
Year of
assessment
Total
income
assessed
1
2
3
4
5
Rebate
Net
I.T.
S.T.
I.T.
S.T.
8
9
10
11
Gross demand created
I.T.
Amount paid
I.T.
S.T.
12
S.T.
6
7
Remarks.
13
14
No. 31 Register of Application for Copies.—This register is maintained to keep a record of the
applications received from the assessees for the grant of copies of assessment orders, etc., and to see
that the applications are being attended to promptly.
Serial
No.
G.I.R No. and
name of the
assessee
Date of receipt of
application
Particulars of
orders or
documents or which
a copy is required
4
Initials of
Head Clark/
Supervisor
1
2
3
Date of issue of
copy
Copying fee
charged, if any
Initials of
Head Clerk/
Supervisor
Initials of
D.C.T.
Remarks
6
7
8
9
10
5
No. 32 Register of non-Resident Assessed through Agents under section 43 of Income Tax Act.—
This register is maintained with a view to watching the speedy disposal of the special class of cases of
non-residents who are not assessed directly, but through agents appointed under section 43.
Serial No.
G.I.R No.
Name and address
of the Non-resident
assessee
Name and
address of the
Agent
Assessment
year
Date of issue
of a notice
u/s 43 on the
person to be
treated as
agent.
Date of
receipt of
reply to
notice
mentioned in
Col. 4
1
2
3
4
5
6
7
Date of ordered passed u/s
43 treating the person in
Col. 4 as agent
8
Date of completion of the
assessment
Remarks.
9
10
111
No. 33 Register of Actionable Cases under section 18 A of the Income Tax Act.—In this register
only those cases are entered in which income as per last assessment order is Rs. 25,000 and over.
Serial No./
G.I.R.
No.
Name of assessee
with address
Year of
account
Date of
last I.T
regular
assessment
Remarks
1
2
3
4
5
No. 34 Register of Adjustment Memos.—This register is maintained to keep a record of the
collections of income-tax, etc., by adjustment of advance payment of tax under Section 18A or refund
due to the assessee.
Serial No.

Date
G.I.R No.
&
D. & C. No.
Year of
assessment
Name and
address of the
assessee
Amount
adjusted
Heads of credit
side
Heads of debit
side
1
2
3
4
5
6
7
Date of adjustment
Remarks
8
9
No. 35 Register of Transfer of Property.—This register is maintained to keep a record of the
applications received and disposed of under Section 47A of the I.T. Act. The demand created and
collected in such cases and causes of unnecessary delay in the disposal of applications can be
ascertained from this register. This register also furnish informations required for Return IX. The form in
which the register is to be maintained is as under.
Serial No.
Name and address
of the seller, G.I.R.
No. and the Circle
in which assessed
or assessable
Name and address of
the purchaser, G.I.R.
No. and the Circle in
which assessed or
assessable
Date of receipt of
receipt of
application
Amount of liability
Actual Anticipated
- Total
1
2
3
4
5
6
Total amount
of tax paid
If total amount
of tax not paid,
what
satisfactory
provision has
been made in
lieu thereof
Date of
submission of
report to I.J.C.
Date of issue of
certificate
Date of receipt
of application
for revalidation
of certificate if
any
Date of issue of
revalidated
certificate
Remarks
1
2
3
4
5
6
7
112
No. 36 Process Server’s Register.—This register is maintained to keep a watch on the proper and prompt
service of notices by the process server.
Serial No.

G.I.R.
No.
Name and address
of assessee
Description of
notice
Date fo the
handing over of
notice to Notice
Server
Initials Notice
Server with date
Date of service of
Notice on the
assessee
1
2
3
4
5
6
Initials of Notice
Server with date
Initials of Head
Clerk/Supervisor
with date
8
7
Remarks.
9
No. 37 Register of Transferred Cases.—This register is designed to keep a record of both in ward and
outward transferred cases.
Serial No.
G.I.R No.
Name and address
of the assessee
D.C.T. whom
transfrred
D.C.T. from
whom
received on
transfer
No. of
volumes
Initials
of the
receiving
clerk
1
2
3
4
5
6
7
Initials of Head
Clerk/ Supervisor
Date of
acknowledgement
and whether
sent by
post
8
9
New G.I.R.
No.
Initials
of D.C.T.
Remarks
10
11
12
No. 38 Register of Commissioner’s Order according recognition of Provident Fund under Section 58-B(v). –
This register is intended to keep a record of the orders passed by the Commissioner according recognition to
Provident Funds under Section 58B(1) of the Income Tax Act.
Name of
the
Provident
Fund
No. and date of the
order
Date from
which
recognition
ordered
Initials of
the Head
Clerk/
Supervisor
Initials of
D.C.T.
Remarks
Serial
No.
1
2
3
4
5
6
7
No. 39 Register Estate Cases.—This register is maintained to enable the preparation of quarterly
statement to be submitted to the Board in respect of Estate Duty cases.
Serial No.
1
Name of deceased
person
Date of
death
Name of
representive
with address
2
3
4
Approximate value or amount
7
Assessed income
for last three assessments
Year
Amount
5
Details of
property
(with location)
6
Details of settlement and of assessments referred
to in Sec. 16(1)(c) and (3) of the Income Tax Act.
8
113
9
1.
Lands.
2.
Buildings.
3.
Business Assessments.
4.
Stock and Shares.
5.
Bank Deposits.
6.
Other moneys.
7.
Other movables.
No. 40 Payment Check Register (Tax on Salaries).--- The object of this register is to check the monthly
(or periodical, in the case of those who have been allowed to deduct tax quarterly) payments of tax
deducted from the salaries by private employers and to ensure that is being regularly and properly
deducted and duly credited in the Treasury. The form of the Register is as under:Serial
No.
Name & address
of employers
1
2
October
Date
Amount
Date
Amount
paid
Date
3
November
Date
July
Amount
Paid
September
Date
Amount
paid
4
December
Date
August
Amount
paid
Amount
paid
5
January
Date
February
Amount
paid
Date
Amount
paid
paid
6
Date
March
Amount
paid
11
7
Date
April
Amount
paid
12
8
Date
May
Amount
paid
13
9
Date
June
Amount
paid
14
10
Total
Remarks
15
16
If there is a default on the part of any employer in deducting the tax from the employees and
depositing it in the Treasury, he should be asked immediately to make the payment, and if he does not
do so, action u/s 46 read with section 18(7) of the Income-tax Act should be taken.
114
No. 42 Register for Annual statement in respect of salary Circles. See para.
No. 43 Inward and Outward Movement of Assessment Files Register. This register is maintained for recording both
inward and outward movements of income-tax assessment records. The register should be kept in the following
form:
Serial
No.
Name and address of the
assessee and General Index No.
1
Date when file
is sent
2
To whom sent
3
No. & date of the
memo/letter in
which the file is
asked for, if any
4
No. and date of the
letter acknowledging
receipt, if any
Purpose for which
sent
Date when the file is
received back
6
7
8
5
Remarks
9
When a file is sent in connection with appeal, review or approval of penalty proceedings u/s 28, etc. 7,
should indicate in brief the purpose (appeal, review, etc.) for which file has been sent.
115
CHAPTER VIII
REPORTS, RETURNS AND STATEMENTS
There are several reports and returns which are submitted by the Deputy
Commissioner of Taxes to the higher authorities. They can be broadly divided into two categories (1)
those pertaining to the establishment matters and questions of administration and (2) those connected
with the assessement and collection of tax. The latter class of returns are dealt with in this Chapter. A
list showing the names of the several periodical returns prescribed by the National Board of Revenue
together with the dates of their submission to higher authorities has been given in Appendix ‘C’. This
Appendix also shows the specimen forms in which these Returns have to be submitted. Each D.C.T.
should maintain a calendar of returns showing the names of the various periodical returns that have to
be submitted by it and the dates by which they should be submitted. The Deputy Commissioner of Taxes
should send for this calendar from time to time and satisfy himself that there is no delay in the
preparation and submission of the returns. He should bear in mind that delay on the part of one D.C.T.
can upset the entire time-sehedule and cause a considerable amount of inconvenience and dislocation.
Where the preparation of a return is expected to take some more time, he should send an intimation to
the higher authorities informing them of the reasons and also of the probable date by which he would
submitting the particular return.
The returns submitted by the Deputy Commissioner of Taxes should be consolidated by the
Inspecting Joint Commissioner and the returns submitted by them should similarly be consolidated by
the Commissioner of Taxes and only the consolidated returns submitted to the Board, unless there are
instructions to the contrary. The comments of the Inspecting Joint Commissioners and Commissioners of
Taxes should be forwarded to the Board along with the consolidated returns and statements. The
comments should be directed towards effecting improvement in the work of officers and the defects
noticed should be pointed out to them with specific instructions on how to remove them. They will fail
in their Primary purpose if instead of giving some guidance and help to the officers concerned, they
create demoralization or frustration.
Income- tax Reports and Returns
A. – MONTHLY RETURNS
Return No. 1. – Individual progress of assessment
This return shows the total number of cases, current and arrears, to be dealt with during the year by the
Deputy Commissioner of Taxes and the disposal of such cases during and up to the end of the month.
There is an appendix to this return which explains the charges in the categories. For the evaluation of
disposal, the income –tax cases have been classified into the following categories:
(4) Classification of Income –tax cases into Categories:
Category . Cases with business income of tk. 36,000 and above.
116
Category . Cases with business income ranging from Tk. 20,000 to 35,999.
Category . Cases with business income ranging from tk. 12,000 to 19,999.
Category V. – (i) Cases with business income ranging from tk. 8,400 to 11,999.
(ii) Salary cases.
(iii) All cases of assessment of property, dividend income and interest on securities.
Category V. – All cases of refunds, Nil Assessment (including TR. cases resulting in Nil Assessment)and
cases resulting in loss on assessment.
The disposal should be converted into standard units as follows :1 category  case – One standard unit.
2 category  cases -- One standard unit.
5 category  cases -- One standard unit.
10 category V cases -- One standard unit.
15 category V cases –One standard unit
The minimum disposal in standard units expected from Deputy Commissioner of Taxes of
different grades is 300 units.
The totals of categories  to  in column 3 of this Return should tally with the figures shown
against item (i) of Part A of Return No. V.
Return No. . – Individual Progress of Income –tax Demand and Collection.
This return shows figures of demand and collections in respect of each and also for the country
as a whole. The amount held over on account of double income-tax relief and abatement under the
Agreement for the Avoidance of Double Taxation should be shown in columns (6) and (7). These figures
would be available from the double income-tax relief register described in Chapter VIII.
Return No. .--- Statement showing the Progress of Assessment, Disposal, Demand and Collection in
respect of evacuees only.
This return shows the total number of cases, current and arrears in respect of evacuees only to
be dealt with during the year by the Deputy Commissioner of Taxes and the disposal of such cases up to
the end of the month.
117
The return also show the figures of arrear demand, amount covered by Recovery Certificates
and figures of collection.
Return No.  V. – Statement showing net collections of tax on income under various heads.
This Return helps the Commissioner to know the progress of collection from month to month in
relation to his budget estimates.
Provisional figures of collections should be intimated by the Commissioner to the National Board
of Revenue every month so as to reach the Board’s office by the seventh of the month following that to
which they relate.
Return No. V – Statement in respect of demand and collection under section 18A.
The columns of this return are self-explanatory and the figures required for filling up this Return
are available from the Demand and Collection Register under section 18 A. Particular care should be
taken to show the deduction on account of the revised estimates by assessees as otherwise in the case
of heavy reductions of estimates by the assesses, the demand shown would represent an unreal figure
having no relation to facts. The aggregate of the figures item VII (a) and (b) should tally with the figures
shown against item VII (1) of Return No. VI.
Return No. V I.—Statement showing deposits and adjustments under various heads.
The columns of this Return are self-explanatory and figures can be easily obtained from the
relevant registers. The information regarding the amount transferred to revenue by means of
provisional assessment can be obtained from the Demand and Collection Register under section 18 A if a
note regarding the assessment under section 23B (1) is made in the remarks column of this Register.
Return No. VII. – Progress of assessment of cotton ginning factories.
This Return is not required to be submitted by the Commissioner of Income tax, Dacca.
Return No. VIII. – Disposal of applications under section 33A
This Return shows the number of applications to be disposed of and number disposed of during
and up to the end of a month. This statement should be prepared in the Commissioner’s office.
Return No. IX.—Statement showing the number of application received, certificate issued and the
amount of anticipated liability demanded and collected under 47A.
This Return is intended to enable the Commissioner and the Board to watch the progress of
disosal of applications for the grant of Clearance Certificates under the 47A of the I.T. Act.
118
Return No. X.- Progress of assessment work.
The columns of this Return are self-explanatory. This Return has been prescribed with a view to
watching the progress in the disposal of cases in which assessment have been set aside or which have
been demanded in appeal. This Return also enables the higher authorities to watch the progress of
proceeding under section 28. There is a tendency on the part of some Officers to start proceedings
under section 28 and section 34 very freely but not to complete such proceedings quickly. The
Inspecting Officers should try to correct this tendency, wherever it comes to their notice.
Return No. XI- Statement showing the progress of disposal of Trial Register cases.
This statement shows the disposal of Trial Register cases. Column 4 would show the last annual
number of the cases in the month to which the Return relates. Figures in column 5 should be collected
from the separate Demand and Collections Register maintained for Trial Register cases which end in
‘N.A.’ The figures in columns 6 to 8 should be collected from the section of the Demand and Collection
Register meant for Trial Register cases resulting in demand or refund.
Return No. XII.—Return showing the number of unsuccessful appeals.
The Return has been prescribed to watch improvement in the quality of assessments. The from is selfexplanatory. The following instructions should however, be followed by the Deputy Commissioner of Taxes its
preparation.—
(i)
Columns 2 and 3.—The circles and the names of the Deputy Commissioner of Taxes in columns 2
and 3 in the Commissioner’s consolidated return should follow the same order as in the Incometax Returns  and .
(ii)
Column 4.—In this column should be included only those cases where there was a gross
demand, that is, where “the total income” exceeded the minimum not liable to tax (at
present Tk. 12,000). The number of cases where a demand is made should be collected
from the Demand and Collection Register (I. T. 41). The number should include only
orders under section 23 and 34.
(iii)
Columns 6, 7 and 8.—These columns should be filled from the Appeal Register (I.T.77)
maintained in the Deputy Commissioner of Taxes Office.
(iv)
Column 9.—The appellate orders (only those against orders under sections 23 and 34)
when received in the Deputy Commissioner of Taxes office should be immediately given
a serial number and this serial number should be shown as a denominator below the
“date of disposal” in column 7 of the Register of Appeals (I. T. 77). This number should
start at the beginning of the financial year and the series continue till the end of the
year. The last number at the end of any month will show the number of such appeals
decided during the year till then.
(v)
Column 10. – Number of unsuccessful appeals till the end of the year; Appeals will be
considered as “unsuccessful” when the assessment is either “confirmed (C)” or
119
“enhanced (E)”. There would be only one running serial for unsuccessful appeals (not
one serial for “C” and another for “E”) and such serial number should be given against
the letter “C” (confirmed) or “E” (enhanced) in column 8 of the Register of Appeals. The
last number against “C” or “E” at the end of any month will be the number of
unsuccessful appeals during the year till them.
Monthly return of appeals filed and disposed of by the Appellate Joint Commissioners.—This
Return is submitted by the Appellate Commissioners to the National Board of Revenue direct, a copy
being sent to the respective Commissioners of taxes & Director of Inspection (Taxes), Dacca.
B. – PERIODICAL RETURNS
Periodical Returns include the 4 monthly, 7 monthly and 9 monthly budget estimates, which are
sent to the Board in form. I T. 120 along with progress of assessment and other statements.
Estate Duty. –A report in the following form is submitted by the Deputy Commissioner of Taxes
to the National Board of Revenue as and when the information is available:-Serial
No.
Name of deceased
person.
Date of
death.
Name of representative
address.
1
2
3
4
Assessed income for
last three assets.
---------------------Year.
Amount.
Details of
property
(with location).
Approximate
value or
amount.
Details of settlement
and of assets referred
to in sec. 16(1)(c) & 3.
1. Land.
2. Building.
3. Business assets.
4. Stock and shares.
5. Bank deposits.
6. Other moneys.
7. Other movables.
The report is required of the estate of the deceased person coming to the notice of the Deputy
Commissioner of Taxes from the assessment proceeding or other source. Estates of a value exceeding
rupees one lac are dutiable. The Deputy Commissioner of Taxes will report cases where the estimate
value of property (movable and immovable) of a deceased person amount to tk. 50,000 or more.
120
Immovable property situate outside the Bangladesh is not dutiable, but such property should be taken
into account in reporting cases to provide an indication of the total testamentary wealth of the
deceased person. Likewise, properly dedicated by way of Waqf is not dutiable, but such property should
also be included in the report. Life insurance moneys payable on death constitute property which is
dutiable, to the extent of the amount over Rs. 20,000 and where there is evidence of such insurance
money becoming payable, full particulars should be reported. Particulars of settlements and of assets
and partnerships falling within clause (c) of sub-section (1) and subsection (3) of section 16 of the
Income-tax Act should be included in the report.
Copies of the following documents, if available, should be attached to the report :(1) Profit and loss account and balance sheet, for the last three years.
(2) Depreciation account.
Where the position cannot be’ adequately presented in the form reproduced above, the form may be
suitably adapted to meet the requirements of the case; or supplementary details may be given in a separate
statement.
[C. No. 5(1) E.D. 50, dated 8th May, 1950].
Statement showing irrecoverable Demands of Income-tax written off for Quarter ending............The
report should be submitted on the shown in the schedule.
Estate Duty. – Consolidated quarterly reports in respect of estate duty are sent to the Board by the
Commissioners in the form already reproduced under heading “Periodical Returns—Estate Duty”.
[C. No. 5(1) E.D. 50, dated 13th January, 1951].
Annual Statements. – These statements comprise of an Annual Administration Report and All- Bangladesh
Statements (1 to 9) described as hereinafter;
(a) Annual Administration Report.—This report is submitted to the National Board of Revenue on or
before the 15th August of the year following to which it relates. It contains the Following items of information;
1. Important changes in income-tax law.
2. Salient features of trade during the previous years.
3. Summarised statement of Demand, collection, Refunds, etc.
4. New assessees discovered and the number of old assessees struck off.
5. Extra tax realized on account of the activities of the Department.
6. Methods of evasion.
7. Coercive measures and prosecutions.
8. Money lenders and the co-operative movement.
121
9.
(i) Effect on revenue of the amendment of Section (4) making foreign income
liable in certain cases.
(ii) Effect on revenue of the amendment of Section 22(1).
(iii) Effect on revenue of the amendment of Section 24.
(iv) Effect on revenue of the 47A of the I.T. Act.
[C.No. 1(1) I.T.P. 51, dated 27th November, 1951].
10.Miscellaneous
The report should deal with the items specified above except Nos. 1,9(i) and 9(iii) information regarding which
is available in the Boards office and will be included in the consolidated report prepared by the Statistician. In
regard to item 9(ii) it is generally the new cases in which returns may have been made under Section 22(i) it is
unless the Deputy Commissioner of Taxes has served a notice under Section 22(2). There should be no difficulty in
supplying information regarding the new cases in which returns are made voluntarily.
The summarised statement of demand and collection (item 3) should be in the following forms .—
Income-tax Super-tax. Total.
(1) Balance on 1st July, 19
..
..
(2) Total demand made in the current year
..
(3) Total of (1) and (2)
..
..
..
(4) Total remission on account of reduction or write
off
..
..
(5) Net demand for collection
..
..
..
..
(6) Net collection against (5) after deducting refund
due to remission as per (4)
(7) Balance on 30th June, 19
(8) Excess collections
..
..
..
..
..
..
..
(9) Total refunds cashed excluding refund on
account of remission [vide (6) above]
..
The figures included in the above statement should be exclusive of surcharge. The net demand of surcharge
(less refund) of the year under report should, however, be mentioned in a sub-paragraph to paragraph 3 of the
report. The requisite date for the compilation of the statement referred to above will be readily available from the
All Bangladesh Statement No. 1 to be compiled by the Commissioner.
122
Item 6 need not contain a very detailed account of the various methods on evasion generally adopted as it is
undesirable that all methods of evasion that have come to the notice of the notice of the Department should be
revealed to the public. It should be sufficient if a brief account of the principal methods of evasion resorted to with
a few important examples is included so that public interest in the report may be maintained.
The information to be shown under the heading “Extra Tax Realised on account of the activities of the
Department” will not readily be available from any prescribed register or statement and will, therefore, have to be
worked out by the Deputy Commissioner of Taxes themselves. The main items of the extra tax to be shown,
however, will be the tax which a ssessees have tried unsuccessfully to conceal including the extra tax realised as
the result of the scrutiny of cases by the Board and the tax collected from new assessees discovered through
various activities of the Department.
Commissioners should obtain from the Deputy Commissioner of Taxes a statement in the following form and send
a consolidated statement as paragraph 5 of their annual administration reports, instead of merely stating the
amount of the extra tax realised on account of the activities of the Department.
123
STATEMENT OF THE EXTRA TAX REALISED ON ACCOUNT
OF THE ACTIVITIES OF THE DEPARTMENT
1. Tax.
S. Tax.
Total.
Remarks.
1
2
3
4
A. Amount of tax which tax which the
assessee tried unsuccessfully to conceal
representing the difference between the tax
assessed and tax which would have been
assessed if the attempted concealment were
not detected.
B. Amount of tax realised on account of
scrutiny of cases by the Board including
instruction given by the Director of
Inspection- representing the difference
between the tax assessed and the tax which
would have been assessed, if no scrutiny
were made or instructions given.
C. Tax assessed on new assessees.
Regarding items ‘A’ it is not necessary in all cases to show the difference between the tax assessed and the tax on the
income returned. What should be shown is the difference in the figures of tax as described against ‘A’ above, in respect of
those cases only in which assessee have tried to conceal the real income or otherwise attempted legal evasion. No difficulty is
likely to arise regarding items ‘B and ‘C’. It should, however, be noted that for all the items A, B and C the extra tax realised
from assessees as the result of action taken under section 34 should also be shown against the respective items.
Deputy Commissioner of Taxes should also maintain a register for keeping a record of the requisite figures in respect of
such assessee falling under A, B or C above, as and when the assessment is completed, so that the accuracy of the figures given
in the statement referred to above may be easily checked. The form of register should be as below :-
G. I. R. No.
of the
assessees’
Amount of tax which the
assessees
tried
unsuccessfully to conceal
representing to conceal
representing the difference
and tax which would have
been assessed if the been
assessed if the attempted
concealment were not
detected
I. Tax
Amount of tax realized
on account of scrutiny
of cases by the Board
including the
instruction given by
the Director of
Inspection
representing the
difference between the
tax assessed and tax
which would have
been assessed if no
scrutiny were made or
instruction given.
S. Tax
Tax
I.
Tax assessed on
new assessees
indexed during the
year.
I. Tax
Tax
S.
Remarks.
124
106.
All Bangladesh Statements.—The all Bangladesh Statements are 9 in number. They are
due in Statistician’s Office on the 1st of July of the year following to which they relate.
All Bangladesh Statements No. 1, 1A, 2, 2A, 5, 6 and 7 should continue to be submitted to the office
of the Statistician, National Board of Revenue, while the rest of the statements should be submitted to
the Board.
The statement of prosecution and compositions has been made a part of All Bangladesh Statement
No. 7 and classified as Appendix D, in addition to the existing Appendices B and C.
(i) All Bangladesh Statements No. 1.—This statement is a summary of Income-tax and Super-tax
demand, collections and arrears in each financial year.
(ii) All Bangladesh Statement No. 1A.—This statement is a summary of Penalties and compositions
levied and collected under the Income-tax Act during the financial year.
(iii) All Bangladesh Statements No. 2.—This statement is an analysis of net receipts (except receipts
of taxes deducted at source from Salaries, from Interest on Securities and from other payments) for the
purpose of allocation of revenues.
(iv) All Bangladesh Statement No. 2A.—It is a summary of tax deducted from salaries, from interest
on securities and from other payments made during the year ended 30th June.
(v) All Bangladesh Statement Nos. 3, 3-A, 4, 5 and 6 are prepared in Board’s Office from the batches
of I, T. 30 forms sent to the Statistician by the Deputy Commissioner of Taxes of Commercial Circles and
the annual consolidated statement sent to the Statistician by the Deputy Commissioner of Taxes Salaries
Circle in July every year in lieu of fortnightly batches of I. T. 30 and the annual consolidated statement in
respect of revision of preceding years assessment or refund proceedings resulting in new or fresh
demand or refund (vide paragraph 59).
(vi) All Bangladesh Statement No. 3.—This statement is an analysis of the Net Demand of Incometax and Super-tax according to the class of income assessed.
(vii) All Bangladesh Statement No. 3-A. This statement is an analysis of the Net Demand of Incometax and Super-tax according to the class of income assessed under section 34 of the Income-tax Act,
1922.
(viii) All Bangladesh Statement No. 4.—This statement gives Trade Classification of Business and
Professional income assessed to Income-tax and Super tax.
(ix) All Bangladesh Statement No. 5. – This statement gives Classification of Income-tax Demand
according to the grades of total income and class of assessee.
(x) All Bangladesh Statement No. 6.—This statement gives Classification of Super-tax Demand
according to the grades of total income and class of assessee.
125
The Commissioner of Income-tax furnish information in respect of E.P.Y only for All Bangladesh
Statement No. 5 and 6.
(xi) All Bangladesh Statement No. 7.—This Statement shows the number of assessments, appeals, petitions
and references to High Courts and all particulars regarding penalties prosecutions, and compositions, irrecoverable
demands and interest allowed under Section 46(7) during the year ended 30th June. (This statement is also knows
as Appendix A).
Appendix B.—It is a statement of appeals under Section 30/33 and revision under Section 33A for the year 197
-197.................................................................It excludes number of appeals and revisions petitions disposed of
including arrears of previous years number of appeals and petitions annulled, reduced, enhanced, set aside,
confirmed, varied and cancelled during the financial year.
Appendix C.—It is a statement showing the number of cases decided by the High Court Division, Subprime
Court, Appellate Division during the year 19-19, It gives details of the number of cases in which Department—
wholly succeeded, assessee wholly succeeded or both the parties partly succeeded along with the main points
decided in favour of Department or the assessee or others and the increase or decrease in the taxes as a result of
the decisions.
Appendix D.—This is a statement showing prosecutions and compositions in relation to All Bangladesh
Statement No. 7 for the year ended 30th June 19. It gives details of the prosecutions and compositions ending at
the beginning of the year, instituted during the year, withdrawn or disposed of during the year together with the
number of successful prosecutions, prosecutions pending at the close of the year, cases which have been
compounded and the amount of the composition money.
(xii) All Bangladesh Statement No. 8.—It is a statement showing verified figures of Income-tax receipts and
refunds under various minor heads opened under major heads.
(xiii) All Bangladesh Statement No. 9.—This statement shows the number of appeals filed and disposed of etc,
by the Appellate Joint Commissioner of taxes
................................................................................................................................................(Range).............................
.........................................................................................................................................................................................
during the year 196 -196.
Annual Consolidated Statement.—This statement is in respect of revision of preceding years assessment or
refund proceedings resulting in new or fresh demand or refund. An annual consolidated statement of amount of
increase in tax demanded and refund allowed resulting from all revisions of preceding years demand are prepared
and forwarded by the Commissioner of Taxes to the Statistician within one month of the end of the year to which
it relates.
Annual Statement in respect of Salaries Circle.—This statement is also sent to the Statistician to the National
Board of Revenue within one month of the close of the year to which it relates.
In addition to the reports, returns and statement (monthly, periodical, quarterly, half-yearly and annual)
discussed above, a monthly statement is sent to the Register of the Income-tax Appellate Tribunal on or before the
126
10th of each month showing the names of the appellants and the reduction or enhancement made in the appeals
decided by the Tribunal during the month next preceding the last.
CHAPTER IX
COPIES AND INSPECTION OF RECORDS
Grant of Copies.—Copies of papers in assessment and miscellaneous records should be granted only to the
assessee to whom they relate or to some person duly authorised by him in this behalf. One copy of assessment order,
order under Section 25-A, order under Section 26-A and order of penalty under Section 28, should be supplied to the
assessee free of charge as soon as the order is passed, and extra copies of any order passed under any section of the
Act as well as copies of papers filed by the assessee should be issued in accordance with the general rules made for
the issue of copies of papers in judicial records.
The date of the receipt of an application for a copy, the date on which the copy is ready and the date of delivery
of copy to the applicant should be noted on the backed of the copy, and on the back of the application which, after
issue of the copy, should be placed in the miscellaneous record of the assessee.
A register of applications for copies should be maintained in the form prescribed for the purpose.
Inspection of Assessment Records—Assessee’s Right of.—The assessee has no right to inspect his assessment
file either in person or through a representative. There may be cases in which it would be unreasonable to refuse the
assessee or his representative access for the purpose of reference to original documents filed in the case of which the
assessee is entitled to have copies, especially if they are very bulky, (e.g., balance sheets), or such that a copy would
not serve the purpose completely. The Commissioner, Appellate Commissioner, Inspecting Commissioner and the
Deputy Commissioner of Taxes have full discretion, when any proceeding is actually going on, to allow the assessee
or his duly authorized representative to inspect in their presence any paper of which the assessee is entitled to have a
copy.
127
CHAPTER X
DESTRUCTION OF RECORDS
The following records, forms, registers and books shall be retained for the periods mentioned against each, and then,
where necessary, be destroyed :A.—INCOME TAX
(I) Assessment Records
Serial
No.
Form No.
Class of record, register, etc.
Period of
retention.
Remarks.
128
1.
I.T. 38
Miscellaneous file
.. 8 years
2.
I.T. 40
Assessment record
.. 20 years
3.
I.T. 46-A
Depreciation record
.. Permanently
4.
I.T. 125
Permanent notes
.. Permanently.
5.
I.T. 125
Returns
.. 12 years
(ii)
.. Miscellaneous files of last 3
completed assessment in the
records and the remaining 5
earlier years in the record room.
.. Records for 1918—20 to be
retained permanently.
.. Returns for last 4 years in
file and for the remaining 8
years in the record room.
records
Other
6.
I.T. 32
5 years.
Counter foil of Refund Vouchers.
7.
I.T. 33
.. Permanently.
Exemption Certificate
8.
I.T. 36
General Index Register
9
I.T. 41
.. 5 years after
consignment
to
record room or
when
the
new
register is compiled
whichever is later.
10 years
.. Register of 19-18-20 to be
retained permanently.
Demand and Collection Register
Ditto.
10.
I.T. 44
11.
I.T. 44-A
.. 5 years......
Daily Collection Register ..
5 years.
Register of Daily Refunds
12.
I.T. 48
.. 5 years.
Salary Register
13.
I.T. 49
Register of Tax Recovered on interest
on securities of Local Authorities and
Companies.
Serial
No.
Form No.
Class of record, register, etc.
Period of
retention.
Remarks.
129
14.
I.T. 53
Register of reference to and from other
Districts.
5 years
15.
I.T. 66
Correspondence (Receipt and Issue)
Register
5 years
16.
I.T. 67
Daily Stamp Account
3 years
17.
I.T. 74
Register of proceedings under section
46(2) of Income tax Act.
10 years after
consignment to
record.
18.
I.T. 77
5 years after completion.
19.
I.T. 78
Register of appeals under section 30,
33 and petition under section 66 of I.T.
Act.
Register of Irrecoverable Demand
20.
Register of information slips
5 years
21.
I.T. 93 &
I.T. 93-B.
Nil.
5 years
22.
Nil.
Register of Tax Recovered from
payments to non-residents.
Register of Distress Warrants
23.
Nil.
3 years
24.
Nil.
Register of cases in which action under
section 35 of I.T. Act was taken.
Register of Registered firms
25.
Nil.
Register of application for copies.
26.
Nil.
Forward Diary...
..
(iii) Miscellaneous
Ditto.
5 years
5 years after
completion.
5 years .
2 years
records
27.
28.
29.
S.Y. 240
S. 37
S. 48
Register of Forms and Stationery.
Attendance Register
...
Register of Books and Publications.
3 years
2 years
Permanently.
30.
S. 38
Station Dak Book or Peon Book.
5 years.
31.
S. 92
File Register
Permanently.
...
..
One register should be for 5
years and cases of uncollected
demand brought forward to new
register. No entry register in
respect of penalties imposed
under section- 46(1).
130
Serial
No.
Form No.
Class of record, register, etc.
Period of
retention.
32. S. 150
Register of Furniture (Stock Register).
To be retained until
a revised register
duly attested by the
Head of Office is
prepared.
33. S. 189
Leave Register
5 years.
34.
35.
36.
37.
38.
39.
40.
41.
42.
43.
44.
45.
Cash Book
...
..
Salary Bill Books (Gazetted)
T.M. Bills (Gazetted)
...
Salary Bill Books (Non- gazetted)
T.M. Bills (Non-gazetted)
..
Acquittance Roll
..
Contingent Register
..
Service Book
..
Office Order Book
..
Circular Files . .
..
Office Inspection Book
..
Periodical Reports and Returns.
T.R. 4
T.R. 16
T.R. 20
T.R. 22
T.R. 25
T.R. 28
T.R. 29
A.T.C 4
Nil
Nil
Nil
Nil
...
..
B.
Permanently.
35 years.
5 years.
35 years.
5 years.
35 years.
5 years.
Permanently.
Do.
Do.
Do.
3 years.
PROFITS TAX
EXCESS
46. E. P. 21
46. A. E. P. 40
47.
..
48.
..
49.
..
Demand and collection Permanently.
Register.
Register of Deposits
...
All other registers
..
All assessment and other 20 years
after records. the year after the year in
which assessment of the last C. A. P.
was completed.
Periodical Reports and Re- 3 years.
turns.
C-BUSINESS
50. B. P. 2.
51. I.T. 38
52. I.T. 125
Sub File
...
Miscellaneous File
Returns
...
..
...
..
Do.
To be destroyed.
PROFITS TAX.
Permanently.
10 years.
20 years.
Remarks.
131
Serial
No.
Form No.
Class of record, register, etc.
53. B P 15
54
..
Period of
retention.
Demand Register and Collection 10
years
Periodical reports and returns 3 years.
D- SALES-
10 years.
3
years.
ACT, 1948
TAX
55. S.T. 18
5
years
after
consignment
to
record room or
when
the
next
register is compiled
whichever is later.
General Index Register
..
56. S.T. 18A
5
years
after
consignment
to
record room or
when
the
next
register is compiled
is later.
Supplement to Column 4 of
General Index Register
57. S. T. 19
5 years.
Register of Daily Collection
58. S. T. 20
10 years.
Register of Demand and Collection
59. S. T. 21
5 years.
Register of Refund
...
Refund order ...
..
60. S. T. 22
5 years.
61. S.T. 29
20 years.
Sates-tax assessment record file.
62. S. T. 31
5 years.
Distress Warrants
...
63. S. T. 35
5 years.
Register of Sales-tax assesees in whose
case exemption certificates are issued.
Register of Dealers in the jurisdiction
of one officer assessed by officer of
another area.
64. S. F. 36
65. S. T. 37
Register of dealers under Rule 6 of the
Sales-tax Rules, 1948.
5
66. 6S.T. 38
Register showing number of licences
issued.
5 years.
67.
Periodical reports and returns.
Turns
3 years.
..
years.
Remarks.
132
Serial
No.
Form No.
Class of record, register, etc.
Period of
retention.
Remarks.
E—SALES-TAX (ACT OF 1951)
(i) Assessment records.
68. SS. T. 29
Assessment record
..
69. SS.T. 39
Miscellaneous record
..
5 years.
70. SS.T. 26
Demand and Collection Register.
10 years.
71. SS. T. 29
General Index Register
5 years.
72. SS. T. 30
Distress Warrants
..
5 years.
73. SS T. 31
Daily Collection Register
..
5 years.
74.
Nil
Register of proceedings under section
13 of the Sales-tax Act, 1951.
10
years
consignment
record.
75.
Nil
Register of applications under sections
14, 15 and 16 of the Sales-tax Act,
1951.
5 years.
76.
Nil
Register of irrecoverable demand.
5
years
completion.
77.
Nil
Forward Diary
2 years.
78.
Nil.
Periodical Reports and Returns.
..
..
20 years.
3 years.
after
to
after
133
CHAPTER XI
SUITS
(1) Notice under section 80 of the Civil Procedure Code of 1908 to sue the Government about matters
relating to Income-tax Department should be given in writing to the Secretary to the Ministry of Finance,
Government of Bangladesh. The Secretary as a rule directs such notices to the Commissioner of Taxes. If any such
notice is received by the Deputy Commissioner of Taxes or the Inspecting Joint Commissioner of Taxes, he should
submit it immediately to the Commissioner of Taxes.
(2) In important or difficult cases it would be appropriate for the Commissioner of Income-tax to send to
the National Board of Revenue, a copy of the notice of suit even before any plaint has been filed. In ordinary cases,
the procedure may be dispensed with.
(3) The Commissioner of Taxes should consult his legal adviser and report to the N.B.R. what action he
proposes to take submitting copies of the plain and of the written statement that he proposes to file, if he
recommends that the suit should be defended.
(4) When there is no time to take the Board’s instructions, the Commissioner of Taxes must of course
exercise his own discretion, in consultation with his legal adviser as to the action to be taken, but he should always
submit a report to the Board with copies of the plaint and written statement.
134
APPENDIX--A
135
136
APPENDIX
LIST OF FORMS IN “I.T. SEREIES”
Form No.
Description of Form.
Remarks.
Pages.
1
2
3
4
I.T-1
Application for registration of a firm under section 26-A of
the Income-tax Act, 1992 ..
..
..
Loose
82-83
I.T. 1-A
Application for the renewal of registration of a firm under
section 26-A of the Income-tax Act, 1922 ..
..
Do.
84-85
I. T. -2A
List of persons to whom salaries, pensions, annuities,
gratuities, commissions, bonuses, or any other sums
chargeable to income-tax under Section 7 of the Income-tax
Act, 1922, have been paid during the month ended 19 with
particulars of the amounts due but not paid and the Incometax and super-tax deducted.
Do.
86-91
Statement of particulars to be furnished by the person
responsible for paying income chargeable under the head
“Interest on securities” at the time of deduction of tax under
section 18(3). ..
..
..
..
..
Do
92
Statement of particulars to be furnished by the person making
deductions under sub-sections (3-A), (3-B) and (3-C) of
section 18 at the time of deduction of tax
..
Do
92
I.T.-4
Form of Annual return of employees under section 21
Do
93-97
I.T.-5
Memorandum of enquiry concerning assessees omitted from
the annual return (from I.T.4) under section 21 of the
Income-tax Act, 1922..
..
..
Do.
I. T-3
I.T.-3A
I.T.-6
98
Reminder to remit Income-tax collected on salaries of
employees ..
..
..
..
..
..
Do.
98
Monthly statement of account to be furnished by the Deputy
Commissioner of Taxes to the Acct, Offices in connection
with refunds made by money orders ..
..
..
Do.
98-99
I.T.-8
Statement of cheques drawn and cashed
Do.
100
I.T.-9
I.T.-10
Schedule of monthly settlement with Treasury Officers ..
Notice under Section 22(2) and 38 of the Income-tax Act,
1922 ... ..
..
..
..
..
Do.
1 01
Do.
102-103
I.T.-10-A
Notice under section 22(4A) of the Income-tax Act, 1922
Do.
103
I.T.-10-B
Statement of Assets and Liabilities
Do.
103-104
I.T.-11
Return of total income and total world Income under subsection (1) or (2) of Section 22 of the Income-tax Act, 1922..
Do.
105-120
Form of certificate of total income and total world Income
under sub-section (1) of section 22 of the Income-tax Act,
1992 for persons who derive income chargeable under the
head a “Salaries” only
...
..
Do.
121-122
I.T.-7
I.T.-11-A
..
...
..
..
137
Form No.
Description of Form.
Remarks.
Pages.
1
2
3
4
Form of certificate of total income and total world income
under sub-section (I) of section 22 of the Income tax Act,
1992 for persons who derive income under the head
“Salaries” and also income from other sources.
Loose
122-123
Notice under section 22(4) of the Income-tax Act, 1922 ..
Summons to assessees/witnesses under Section 37 of the
Income-tax Act, 1922 ..
..
..
Do.
123-124
Do.
124
I.T.-15
Notice of demand under Section 29 of the Income-tax Act,
1922 ..
..
..
..
..
Do
124
I.T.-15-B
Notice of demand under Section 29 of the Income-tax Act,
1922, for payment of tax provisionally assessed under
Section 23-B of the Act ..
..
..
..
Do
125-126
I.T.-16
Form of appeal against assessment to Income-tax ..
Do
126-127
I.T.-18
Notice of date fixed for the hearing of an appeal under
section 31/32 of the Income-tax Act, 1922 ..
Do.
128
Certificate under section 46(2) of the Income-tax Act,
1922
..
..
..`
Do.
128
I.T.-21`
Distress Warrant, Section 46(3) of the Income-tax Act, 1922
Do.
129
I.T.-22
Application for refund of Income-tax/Super-tax
Do.
130
I.T.-30
Assessment form (Form B) ..
Do.
131-138
I.T.-31
Challan form ..
Do.
139
I.T.-31-(a)
I.T.-31-(b)
I.T.-32
Receipt for Income-tax (ordinary collection)
Do.
Do.
Book.
140
141
142
I.T.-32-A
I.T.-33
Advice of refund of Income-tax ..
..
..
Form of certificate to be given under the proviso to section
18(3) to a person desirous of securing deduction of Incometax at rate lower than the maximum rate on interest on
securities ..
..
..
..
Do.
143
Loose
144
Do.
145-146
Do.
147
Do.
148
Do.
149
Do.
149-150
Do.
151-152
..
Do.
153-154
..
Do.
155-156
I.T-11-B
I.T.-13
I.T.-14
I.T.-20
..
..
..
..
..
..
..
..
Form of order for refund of Income-tax ..
I.T.-36
General Index Register
..
I.T.-36(A)
Trial register
I.T.-38
Income-tax Miscellaneous record
I.T.-39
Order sheet ..
I.T.-40
Income-tax Assessment Record
I.T.-41
Register of demand and collections
I.T.-44
Register of daily collections ..
I.T.-44-(A)
Register of Daily refund
..
..
..
..
..
..
..
..
..
..
..
..
..`
..
..
..
..
..
..
138
Form No.
Description of Form.
Remarks.
Pages.
1
2
Depreciation record for ocean-going Steamers and Motor
Vessels ..
..
..
..
..
3
4
Loose
157-158
Book
159-169
Do.
170-171
I.T-46
I.T.46-A
Depreciation record written down value basis
I.T.-48
Register of tax on salaries
I.T.-49
Register of tax recovered on interest on securities of local
authorities and companies ..
..
..
Do
172-173
I.T.-50
Enquiry regarding assessment of branch firms
..
Do
174
I.T.-51
Enquiry regarding assessment of branch firms
..
Do
175
I.T.-53
Register of assessees in whose case certificates under
Section 64 are issued
..
..
..
Do.
176-177
I.T.-54
General Survey Register
Do.
178-179
I.T.-54-A
House Property Survey Register ..
Do.
180-181
I.T.-55
Index Card
..
Do.
182
I.T.-57
Acknowledgement Slips ..
..
..
..
Do.
182
I.T.-57(Rev.)
Acknowledgement Slips ..
..
..
..
Do.
182-183
I.T.-58
Certificate for electoral purposes
Do.
183
I.T.-59
Memo. calling for records on appeal ..
Do.
183-184
I.T.-60
Annual indent for forms
..
Do.
185
I.T.-61
Confidential Report ..
..
Do.
186-189
I.T.-62
Appellate order ..
I.T.-66
Correspondence (receipt and issue) Register
I.T.-66-A
Receipt Register
..
..
..
I.T.-66-B
Dispatch Register
..
..
..
I.T.-67
Daily Stamp Account Register
..
..
I.T.-68
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
Book.
190
..
Do.
191
..
Do.
192
Loose.
193
Dummy slip for paper taken out of the records from charge
of record-keeper
..
..
..
..
Do.
194
I.T.-72
Acknowledgement of Receipt of Papers ..
Do.
194
I.T.-74
Register of Proceedings instituted against defaulters under
section 46 of Income-tax Act, 1922 (XI of 1922).
..
Do.
195
Register of appeals under Section 30/33 and petitions under
Section 66 of the Income-tax Act, 1922
..
Do.
196
Register of Irrecoverable demands
Do.
199
I.T.-77
I.T.-78
..
..
Do.
..
..
..
139
Form No.
Description of Form.
Remarks.
Pages.
1
2
3
4
Application for Relief from Double Taxation under Section
49AA of the Income Tax Act, 1922
..
Loose
198
Application for exemption from Bangladesh Income-tax in
respect of Royalties (other than Natural Sources Royalties),
Pensions (other than Pensions paid by or on behalf of the
Government of Bangladesh). and purchases annuities
derived from sources within Bangladesh in the territory
with the Government of which the Agreement is made to be
filed by an INDIVIDUAL
Do.
199-201
Application for exemption from Bangladesh Income-tax in
respect of Royalties (other than Natural Sources Royalties),
Pensions (other than Pensions paid by or on behalf of the
Government of Bangladesh). and purchases annuities
derived from sources within Bangladesh in the territory
with the Government of which the Agreement is made to be
filed by a COMPANY
Do.
202-203
Form requiring the person making the payment to deduct
the amount of tax from the salary by S. 46(5)
..
Do
204
I.T.-86
Notice under section 23(2) of the Income Tax Act, 1922
Do
205
I.T.-87
Special Cover for Income-tax Appeal records
Do
206
I.T.-88
Assessment order ..
Do.
208
I.T.-88-A
Examination Report ..
Do.
209-210
I.T.-90
Form of Notice under section 34 of the Income-tax Act,
1922 ..
..
..
..
..
..
Do.
210
I.T.-91
Statistics of payments made to contractors ..
..
Do.
211
I.T.-93
Form for communication payments of Interest
..
Book.
212
I.T.-93-A
Form for communicating import/export figures (land
customs), etc, from one circle to another ..
..
Do.
213
I.T.-93-B
Information slip regarding contractor’s contracts
Do.
214
I.T.-93-C
Form for report of newly registered Companies and
Partnership firms ..
..
..
..
Do.
215
I.T.-93-D
Extracts from the Mineral Survey Register
Do.
216
I.T.-93-E
Extracts from the House Property Register ..
..
Do.
216
I.T.-102
Form for returning defective appeal petition
..
Do.
217
I.T.-104
Order of adjustment of refund of tax ..
Do.
217-218
I.T.-105
Form for returning defective Return of income
Do.
218-219
I.T.-81
I.T.-81-A
I.T.-81-B
I.T.-85
..
..
..
..
..
..
..
..
..
..
..
..
..
140
Form No.
Description of Form.
Remarks.
Pages.
1
2
3
4
I.T.-105-A
Form calling for documents, statements of information
from an assessee ..
..
..
..
..
..
Books.
220
I.T.-106
Form for intimating to assessees extension of time ..
Do
221
I.T.-107
Return under section 20A of the Income-tax Act, 1922
Do
221
I.T.-110
Form of certificate for the purpose of refund under section
48 of the Income-tax Act, 1922(XI of 1922)
..
Do.
222
I.T.-111
Cover for permanent record ..
Do.
223
I.T.-112
Form for supplying the refunded with materials to enable
him to verify whether the refund granted is correct or not ..
..
..
..
..
..
..
Do.
224
Form of declaration to be made under the provision of
section 12A of the Income-tax Act, 1922, in respect of
managing agency commission
..
..
Do.
225-226
I.T.-115
Form of certificate under second proviso to section 42(1)
Do.
226
I.T.-119
Identity Card
Cover.
227
I.T.-120
Budget estimates of Revenue-III-Corporation tax and IVTaxes on income other than Corporation tax ..
Do.
229-240
I.T.-122
Form showing carry forward of losses
..
Do.
241
I.T.-123
Inspection report ..
..
Book.
242-276
I.T.-124
Form of notice under section 28(3) of the Income-tax Act,
1922 ..
..
..
..
..
Loose.
277-278
Cover for Record of returns of Income and connected
statements of Accounts..
..
..
..
Do.
279-280
I.T.-126
Form for recording particulars of Dividends
Do
281
I.T.-127
Form of reporting taxes and tax free percentages in respect
of companies
..
..
..
..
Do
282
Form of return of total income referred to in rule 3 of
Finance Income-tax Rules, 1943
..
..
Do.
283
Form referred to in Rule 14 of the Finance (Income-tax)
Rules, 1942
..
..
..
Do.
284
Notice of Demand under Section 29 of Income-tax Act,
1922 for advance payment of tax under Section 18A(1) of
the Act ..
..
..
..
Do.
285-287
Note for guidance of assessees regarding the provisions of
Section 18A of the Income-tax Act, 1922
..
Do.
288-289
I.T.-134
Register of Demand and Collections under Section 18A
Do.
290-293
I.T.-135
Register of daily collections of advance payments under
Section 18A ..
..
..
..
Do.
294
I.T.-114
I.T.-125
I.T.-130
I.T.-131
I.T.-132
I.T.-133
..
..
..
..
..
..
..
..
..
..
141
Form No.
Description of Form.
Remarks.
Pages.
1
2
3
4
Loose
295-296
Do
297
Books.
298
50 leaves
299
Loose.
300-301
I.T.-136
Interest Computation Sheet
I.T.-137
Chalan for the payment of deposits towards payment of
Income-tax, etc.
..
..
..
I.T.-138
I.T.-139
..
..
..
Order for the refund of deposits towards payment of
Income-tax, etc. ..
..
..
..
Order for the payment of interest on deposits towards
payment of Income-tax, etc. ..
..
..
I.T.-140
Adjustment memorandum
I.T.-141
Chalan form of advance payment of tax under Section 18A
of the Income-tax Act, 1922
..
..
Do.
302
Form of certificate of Income-tax Assessment to be
produced by an applicant for import and export licenses
Do.
303-304
Form of Notice under Section 46(5A) of the Income Tax
Act, 1922 (XI of 1922)
..
..
..
Do.
305
Form-A Application for a certificate under Section 44G of
the Income-tax Act, 1922 (XI of 1922)
..
..
Do.
306-307
Form-B. Certificate under section 44-G of the Income-tax
Act, 1922
..
..
..
..
..
Do.
308
Form-C. Certificate of exemption under section 44-G of the
Income-tax Act, 1922(XI of 1922) ..
..
Do.
309
I.T.-149
Application for registration as Income-tax Practitioner
Do.
310
I.T.-150
Form of Memorandum-Intimating registration as an
Income-tax Practitioner ...
..
..
Do.
311
Form of verification of Income-tax, Super-tax, etc., receipts
and refund under head III- Corporation-tax and IV-Taxes
on Income other than Corporation Tax
..
..
Do.
312-317
Form of verification of Advance payment of Tax under
Section 18-A of the Income-tax Act
..
..
Do
318
Form of verification of Deposits under Transfer of Property
(Pakistan) Ordinance, 1947 (IV of 1947)
..
..
Do
319
I.T.-154
Return No. I ..
..
Do.
320
I.T.-154-A
Appendix to Return No. I
..
Do.
321-322
I.T.-155
Return No. II
Do.
323
I.T.-156
Return No. III
..
..
Do.
324
I.T.-157
Return No. IV
..
..
Do.
326-328
I.T.-158
Return No. V
Do.
329-330
I.T.-144
I.T.-145
I.T.-146
I.T.-147
I.T.-148
I.T.-151
I.T.-152
I.T.-153
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
...
..
..
..
..
142
Form No.
Description of Form
Remarks
Page
2
3
4
1
I.T.- 159
Return No. VI
..
..
..
..
Loose
331-332
I.T.- 160
Return No. IX
..
..
..
..
Do.
333
I.T.- 161
Return No. X
..
..
..
..
Do.
334-336
I.T.- 162
Return No. XI
..
..
..
..
Do.
337
I.T.- 164
Information of taxed percentage
..
..
..
Do.
338
I.T.- 165
Taxed Percentage Card
..
..
..
Do
339
I.T.- 166
Income-tax Arrears- Annual List
..
..
Do.
340
I.T.- 171
Arrear Statement
..
..
Do.
341-342
I.T.- 173
Form of Certificate under section 47A of the I.T. Act,
Form-B
..
..
..
..
Books of
343
..
..
250leaves.
I.T.- 174
Form for intimating the assessee that no further tax has
been found to be payable by him
..
..
344
I.T.- 175
Form for intimating the assessee the amount of Refund
due to time
..
..
..
..
345
I.T.- 176
Form for intimating the assessee the amount of tax due
from him
..
..
..
..
346
I.T.- 177
Form for calling further particulars like dividend
warrants, insurance premium receipt etc. from the
assessee
..
..
..
347
..
I.T.- 178
Form of certificate to be furnished by a person claiming
relief from I.T. under Section 15E of the I.T. Act ..
348
I.T.- 179(i)
Form of case register to be maintained by medical
practitioners
..
..
..
..
349
..
Form of case register to be maintained by legal
practitioners
..
..
..
I.T.- 180
Form of payment book
..
..
..
351
I.T.- 181
Form of receipt book
..
..
..
352
C.I.T.- I
Form for intimating to assessee arrears demand under all
taxes
..
..
..
..
353
DIT(CBR).-I
Form for completing the assessment under the new
procedure for self assessment
..
..
354
I.T.- 179(ii)
11
350
..
143
I.T.-1.
FORM A
FORM OF APPLICATION FOR REGISTRATION OF A FIRM
UNDER SECTION 26A OF THE INCOME-TAX ACT, 1922
To
The Deputy Commissioner of Taxes.
Dated_______________ 19
.
Income-tax year 19
1.
We, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .... . . . . . . . . . . . hereby apply for registration of
(name in block letters)
our firm under section 26A of the Income-tax Act, 1992 (XI of 1992) for the assessment for the
year ending on the 30th day of June,19 .
2.
*The original
of the instrument of partnership under which the firm is constituted
*A certified copy
*copy
specifying the individual shares of the partners together with a
thereof is enclosed.
*duplicate copy
The prescribed particulars are given in the Schedule below.
3.
of the instrument(s) of partnership by which the firm
*A certified copy/certified copies*
was constituted in the previous year and in the period there after up to the date of this application is
(are)*enclosed. The prescribed particulars are given in the attached Schedule. (Applicable where there
has been a change in the constitution of the firm.)
*previous year
4. We do hereby certify that the profits (or loss, if any) of the
*period up to the date of dissolution
*were/was/will be divided among or credited (and in the case of loss, debited) to the
accounts of partners as shown in Section B of the Schedule and that the information given above and
in the attached Schedule is correct.
(Signature).........................
(Addresses)........................
*Strike out inappropriate words.
Note (1).-- This application must be signed by all the partners (not being minors) in the
firm as constituted at the date on which the application is made, or where the
application is made after the dissolution of the firm by all persons (not being minors)
who were partners in the firm immediately before its dissolution and by the legal
representatives of any such person deceased.
Note (2).-- Paragraph 3 is applicable where there has been a change in the constitution of the
firm and should be scored out in other cases.
M. 1457(65) C.B.R.
144
SCHEDULE
Serial
No.
Name of
partner.
Address
Date of
admittance to
partnership.
Interest on
capital or
loans (if any
[See Note
(1)]
Salary,
commission or
other
remuneration
from the
firm[See Note
(2)]
Share in the
balance
of profits (or
loss) [See Note
(2)]
1
2
3
4
5
6
7
Remarks
8
Section A.
(Particulars of the firm as constituted at the date of this application).
Section B.
Particulars of the apportionment of the income, profits or gains (or loss) of the business, profession
or vocation in the previous year between the partners who in that previous year were entitled
to share in such income, profits or
gains (or loss).
(Applicable where the application is made after the end of the relevant previous years) .
Note (1).--- If the interest, salary and/or commission is payable (or allowable) only if there
are sufficient profits available, this fact should be noted against the relevant
item in the Remarks column.
Note (2).--- Where any partner is entitled to share in the profits but is not liable to bear
a similar proportion of any losses, this fact should be noted in the Remarks
column.
Note (3).--- Entries in Section B need be made only where the application is made after
the end of the relevant previous year. The word “Not Applicable” should be
written across all the columns in other cases.
145
FORM B
FORM OF APPLICATION FOR RENEWAL OF REGISTRATION
OF A FIRM UNDER SECTION 26A OF THE
INCOME-TAX ACT, 1922
L.T.-1A
To
The Deputy Commissioner of Taxes.
.............................
Dated. . . . . . . . . . . . . . . . . . . 19 .
Income-tax year 19
.
1. We . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . hereby apply
(Name in block letters)
For the renewal of the registration of our firm under section 26-A of the Income-tax
Act, 1922 for the assessment for the year ending on the 30th day of June 19.
The firm was registered by
2. An application for the registration of the firm was made
the Deputy
to
Commissioner of Taxes on the
19
31st day of March, 19
the 30th day of June, 19
for the assessment
day of
year ending on the
.
but no order granting
refusing registration has been passed by the Deputy Commissioner of Taxes, concerned.
3. We
hereby certify that the constitution of the firm and the individual
*Instrument of partnership
shares of the partners as specified in the enclosed
*Certified copy of the instrument
of partnership previously filed with the said Deputy Commissioner of Taxes have remained unchanged.
*Previous year
4. We do hereby further certify that the profits (or loss) of the
* period up to the
*were/was
divided or credited and in the case of loss,
date of the dissolution of the firm *Were/Was/Will be
debited, to the accounts of partners as shown in the attached Schedule and that the information
given above and in the said Schedule is correct.
(Signature)..............................
(Addresses)..............................
*Strike out whichever is inapplicable.
Note.-- This application must be signed by all the partners (not being minors ) in the firm as constituted at
the date on which the application is made, or where the application is made after the dissolution of
the firm, by all persons (not being minors) who were partners in the firm immediately before its dissolution
and by the legal representive, of any such person deceased.
146
SCHEDULE
Particulars of apportionment of income, profits and gains (or loss)
of the business, profession or vocation in the previous year, or the
period up to the date of dissolution of the firm between the partners
who were entitled to share in such income, profits and gains (or loss).
Serial
No.
Name of
partner
Address
1
2
3
Note (1).--
Date of
admittance
to partnership.
Interest on
on capital
or loans
if any
[See Note
if any
(1)]
Salary,
commission or
other remuneration
from the
firm [See
Note (2)]
4
5
6
Share in
the balance Remarks
of profits
(or loss)
[See Note
(2)]
7
8
If the interest salary, commission and/or other remuneration is payable (or allowable) only if there
are sufficient profits available, this fact should be noted against the appropriate item in the remarks
column.
147
Note (2).--
Where any partners is entitled to share in the profits but not liable to bear a similar proportion of any
losses this fact should be noted in the Remarks column.
148
L.T/.2-A.
List of persons to whom salaries, pensions, annuities, commissions , bonuses or any other sums chargeable to
incometax under section 7 of the Income Tax Act, 1922, have been paid during the month ended 19 with particulars of the
amounts paid. The amounts due but not paid and the tax deducted.
Address.
Name of the employer
..............................
Name of person responsible for paying the salary, etc. (if not the employer)
Address.
Serial
No.
1
Name of the employee.
2
Appointment or nature of
employment.
3
Total amount of salary, wages, annuities,
pensions, gratuities, fees, commission, bonus
or profits in lieu
of salary and wages including payments made at or in connection with
the termination of the employment
and advance of the salary, etc. paid during the month. (Give details).
Periodical cash allowances like
house-rent allowance, entertainment allowance, etc. paid during
the month. (Give details).
4
5
149
150
Period for which the
salary, wages,
etc.
referred to in col. 4 and
each allowance referred
to in col. 5.
6
Salary, bonus and all other
sums taxable under section 7
of the Income Tax Act
which were due to be paid
during the month but were not
actually paid. (Full details
showing the amount, due date
and the period for which the
amount was payable, should
be given for each item
separately.
7
Value
of
rent-free
accommodation or value of
any con-cession in rent for
the accommodation provided
by the employer. (Give the
basis of computation and
also state whether the
accommodation is furnished
or unfurnished).
8
Amount of entertainment
Value of free conveyance if allowance.
any, provided by the
employer.(Give details and
the basis of computation).
9
10
151
Remuneration paid by the
employer for domestic and
personal services provided
to the employee.
(Give details).
Value of free or
concessional
passage provided by
the employer. (Give
details).
Employers contribution to the
recognised provident/superannuation
fund.
Interest credited to the
employers account in a
recognised provident
fund.
Estimated value of any benefit or
annuity provided by
the employer free of cost or at a
concessional rate or any other sum
not included in the preceding
columns. (Give details).
11
12
13
14
15
Estimated total annual income chargeable under
the head ‘‘salaries''.
Total of columns 4, 5 &
Total amount taxable under section 7 of the Income Tax Act.
7 to 15.
For the month.
16
TK .
17
Ps.
TK .
Ps.
Up to and including the
month.
18
TK .
19
Ps.
TK .
Ps.
152
Contribution to provident or
superannuation fund, life
insurance premium etc. etc.
exempt under section 15,
15A, 15AA, 15C, 15E, 15F
& 58F and the personal
allowance. (Give details).
Net amount on which
tax has been deducted.
Amount of tax deducted.
For the month.
20
TK. Ps.
Up to and
including the
month.
During the
month.
Up to and
including the
month.
During the month.
Up to and
including the
month.
Date on which tax
deducted has been
paid to the credit of
Government.
Remarks.
21
22
23
24
25
26
27
TK. Ps.
TK . Ps.
TK. Ps.
TK. Ps.
TK. Ps.
TK. Ps.
TK. Ps.
153
I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . being the person responsible for paying the above
salaries, etc, do hereby declare that the above list is complete and the particulars given above are
correct.
Signature. . . . . . . . . . . . . . . . . . . . . . .
Date. . . . . . . . . . . . . . . . . . . . . . . . . . .
N.B.--- 1. Columns18, 21, 23 and 25.- The total amount of salary, etc. received the amounts
paid or deducted in respect of provident or superannuation fund, insurance premium,
etc., and the amount of tax from the beginning of the financial year or from
such month after the 1st day of July as the employee entered the service of the employer
should be shown.
2. In the case of an employee who has left the service of the employer progressive totals of
the amounts paid, etc., and the tax deducted should be shown up to the last month of
the year.
3. The address of the former employer of a new employee and the address of the new
employer of an outgoing employee should be given in the remarks column wherever
practicable.
(2) In cases where the trustees of an approved superannuation fund repaid any
contributions to an employee during his life-time but not at, or in connection with the
termination of his employment, they shall forthwith send to the Deputy
Commissioner of
Taxes specified
in sub-rule (1) a
statement giving the following particulars :1.
Name and address of the employee.
2.
The period for which the employee has contributed to the superannuation Fund.
3.
The amount of contributions repaid:
(a) principal; and
(b) interest.
4.
The average rate of deduction of Income Tax during the preceding three years.
5.
Amount of Income Tax deducted on repayment.
3.
sections – one
those sections
Commissioner
The statements referred to in sub-rules (1) and (2) shall be drawn up in separate
for each place where the employees are stationed and an additional extract of
relating to employees who are residing outside the jurisdiction of the Deputy
of Taxes referred to above shall also be sent with the statement.
154
17.
The application for a certificate under the proviso to sub-section (3) of section 18 of the
shall be made in the following from:--APPLICATION FOR A CERTIFICATE UNDER THE PROVISO
TO SECTION 18(3) OF THE INCOME TAX ACT, 1922.
To
The Deputy Commissioner of Taxes.
Sir,
I, . . . . . . . . . . . . . . . . . ... . . . . . . . . . . . .of . . . . . . . . . . . . . . . . . . ... . . . . . . do hereby Declare
Total income
that my
computed in accordance with The provisions of the Income-tax Act, 1922
Total world income
was less than the
Minimum liable to tax, I therefore request that a certificate
Amounted to .Tk. . . . .
may be issued to the person responsible for paying interest on securities, particulars of which are
given in the Schedule annexed here to not to deduct tax.
to deduct tax at the rate of . . .at the
time of payment of such interest.
Signature . . . . . . . . . . . .. . . . . . . . . . .
Date. . . . . . . . . . . . . . . . . . . . . . . .
Address. . . . . . . . . . . . . . . . . . . . . . . . .
resident and ordinarily resident
resident but ordinarily resident
I hereby declare that I am
In the taxable territories and that
non-resident
what is stated in this application is correct.
Signature. .. . . . . . . . . . . . . . . . . . . . . . .
Date . . . . . . . . . . . . . . . . . . . . .
(1)
(2)
(3)
(4)
(5)
Schedule.
Description of Securities.
Number(s) of securities.
Date (s) of securities.
Amount (s) of securities.
Date (s) on which the amounts are payable.
Address. . . . . . . . . . . . . . . . . . . . . . . . .
155
Statement of particulars to be furnished by the person responsible for paying
income chargeable under the head "Interest on securities at the time if deduction if tax under Section
18(3).
Description
of securities
Number
of
securities
Dates of
securities
Amount of
securities
Period for
which
interest is
drawn
Tk.
Amount of
tax
Tk.
Place
Date
Amount
of
interest
Tk.
Date on
which
tax was
deducted
Ps
Signature
19
.
Designation
I.T:-3A.
Statement of particulars to be furnished by the person making deductions under Sub-sections (3-A)
(3-B), (3-C), (3-D) and (3-E) of section 18, at the time of deduction of tax.
Name and address
of the nonresident on
whose behalf
deduction is
made.
The date of pay
ment and in the
case of dividend
the date of the
declaration of
the dividend by
the company.
The nature
of payment
The amount
paid
Tk.
The amount of
Income-tax
deducted
Tk.
Ps.
The amount
of Super-tax
deducted.
Tk.
Ps.
(i) In the case of interest the rate percent. per annum. then period for which the interest
has been paid add the amount on which the interest has been computed.
(ii) In the case of dividend the gross amount before deducting Income-tax along with the
base of the computation of the gross amount.
Place
Date
Signature
19
.
Designation
156
L.T,-4.
Deputy Commissioner of Taxes Office
Dated
197
Sub:- Annual Returns of Salaries, etc., paid.
To
Dear Sir(s)
I have the honour to invite your attention to Section 108 of the Income-tax, act, 1922,
and request you to furnish the required return of salaries etc., paid, in the accompanying form
within the period stated there in. Failure to do so will render you liable, under Section 28 of the
Income-tax Act, 1922, to penalty which may extend to the Taka. 1,000 and in the case of a
continued default for the penalty up to Taka 50 for every day during which the default It
continues.
2. House-rent allowances and the value of rent-free quarters of an employee provided
by a employer form additions to the remuneration and are taxable even when residence in a
particular town or building is necessary for the proper performance of the employee's
duties.
3. Basis of charge:- The basis of assessment in respect of any amount chargeable
under the head "salaries" is the salary paid to a person or due to
him whether paid
or not. Any advance by way of loan or otherwise of income chargeable under the head
"salaries" is deemed to be salary due on the date when the advance is recovered.
Where advance of salary is included in the returns of two years namely in column
9 of the return when the advance is made during the one year and in column
10 when it is due next year, to provide against confusion any sum included in
column 10 which has been included in column 9 of a previous return should be shown in
red ink separately.
4. Salaries ( and leave salary) paid abroad but earned in Bangladesh :- The salary (including
leave pay ) of an employee whether resident of on-resident, is deemed to accrue or arise in Bangladesh
wherever paid if it is earned in Bangladesh or if it is paid by or on behalf of the Government to
a person in Government service also where "salary" earned in Bangladesh is payable outside
Bangladesh no deduction in respect of that payment will be allowed in computing the
income of the employer, unless tax has been paid thereon or deducted there from under
Section 18.
5. Payments due to or received by an employee in connection with the termination of his
employment consisting of employer's contribution and interest, unless the payment is made solely as
compensation for the loss of employment and not by way of remuneration for past services should
be included under "salary". This does not, however, apply to :(a) any payment from a provident fund to which
the Provident Fund Act, 1925,
applies,
(b) any payment from a provident fund recognised under Chapter IXA of Income-tax Act,
if such payment is exempt from income - tax under that Chapter,
157
(c)
any payment from a superannuation approved under Chapter IXB of the
Income-tax Act made on the death of a beneficiary or in lieu of or in
commutation of any annuity, or by way of refund or contributions on the death
of a beneficiary or on his leaving the employment in connection with which the
fund is established.
(6) Particulars of all kinds of benefits, amenities, etc., whether in case or in kind provided to
the directors or to the employees free of cost or at concessional rates should be shown in column 13.
Particulars of all payments of salary, allowance, provident fund or perquisites, which have for the purpose
of deducting income-tax, been treated as exempt should be given in the remarks column, but the
furnishing of such particulars in this column does not exonerate the payer from penal action for failure to
deduct any tax which by law is deductible or exonerat the employer from furnishing the correct
particulars required by this return.
Yours faithfully,
Deputy Commissioner of Taxes.
158
159
Return under section 21 of the Income Tax Act showing particulars of salary etc. the
tax deducted there from and the names and addresses of the recipients.
Government officer
Local authority
Company
Public body
Association
Private employer.
Name and address of the
S. No.
1
Name of employee
Postal address of the
employee
2
Appointment or nature of
employment
3
Total amount of salary, wages, annuities, pensions,
gratuities, commission, bonus, fees or profits in lieu
of salary and wages, including payments made at
or in connection with the termination of
employment and advance of salary, etc., paid
during the year ending on the 30th June, 19 .
(Give details).
4
Periodical cash allowance like house
rent conveyance allowance, entertainment
allowance, etc., paid during the year.
(Give details).
Period for which salary, wages, etc,etc.,
referred to in Col.5 and periodical cash
allowance referred to in Col. 6 was/wer
e paid.
6
7
5
Salary, bonus and all other sums taxable under section 7 of
the I.T. Act which were due to be paid during the year
but were not actually paid. (Full details showing the
amounts, due date and the period for which the amount
was payable, should be given for each item separately).
8
160
Value or rent-free accommodation
or value of any concession in
rent
for the
accommodation
provided by the employer (Give
the basis of computation
and
also state whether the accommo
dation is furnished or unfurnished).
Amount of entertainment
allowance.
Value of free conveyance
if any provided by
employer. (Give details
and
basis of computation).
9
10
11
Interest credited to
the assesse's
account in a recognised provident Fund.
Value of any benefit or
annuity provided by the
employer free of cost or
at a concessional rate or
any other sum not included in the preceding columns (Give details).
Total of col. 5, 6, 8
to 16.
15
16
17
Employers
contribution to the recognised provident
or superannuation
fund.
14
Remuneration paid by
the employer for domestic
and personal services
provided to the employee.
(Give details).
12
Amount liable to
tax under section 7
of the Income Tax
Act.
18
Value of free concessional
passages provided by the
employer. (Give details).
13
Contribution to the pro vident or superannuation
fund, life insurance premium, etc, exempt u/s 7,
15, 15A, 15AA, 15C, 15E,
15F, and 58F and the
personal allowance
19
161
Taxable Income
20
Tax payable
Tax actually deducted and paid to the
credit of Government.
Remarks.
21
22
23
I certify that the above statement contains a complete list of the total amounts paid by . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(i) to all persons who were receiving or to whom was due income on the 30th day of June, 19 , at the rate of Taka . . . . . . . . per annum
(being Taka 500 less than the taxable minimum prescribed by the Finance Act for the year) or who have received or to whom was due
during the year ended on that day not less than the aforesaid sum in respect of salary, wages, annuity, pensions, gratuity, fees, commission
perquisites or profits in lieu of, in addition to, salary or wages, advances of salary payment at or in connection with retirement or any
other sums chargeable to income tax under the head "salaries" and (ii) all persons from whose salaries any tax was deducted during the
year ended on the 30th day of June 19 , and that all the particulars furnished above are correct.
Date.................................
Signature.....................................
Designation.................................
Address.......................................
N.B.- 1.
The total amount of salary, etc. received, the amount paid or deducted in respect of provident or superannuation fund, insu
rance premium, etc. and the amount of tax deducted from the beginning of the financial year or from such month
after the 1st day of July, as the employee entered service should be shown.
2.
In the case of an employee who has left service progressive totals of the amounts paid etc., and the tax deducted
should be shown up to the last month of the year.
3.
The address of the former employer, office and the address of the new employer/office should be given where ever
practicable.
162
L.T.-5
Memorandum of enquiry concerning assessees omitted from the annual return under
Section 21 of the Income-tax Act, 1922.
Office of the D.C.T
Dated
19
.
MEMORANDUM
Reference your statement of Income-tax in respect of the salaries of employees
for
Will you kindly let me know the circumstances in which the name of
has been omitted
there from. If he has left your service, please communicate to this office the date on which he left, the
amount of salary, commission and bonus, etc., paid, if any, and all other sums which were due to be
paid at the time of his leaving the service. It is requested that full details showing the amount, date
of payment or due date, period for which the amount was due, or was payable, may kindly be given for
each item separately. His present address and the place where he has been employed since leaving
your service, if known, may also kindly be intimated.
I should be obliged if to avoid correspondence, you would in future add explanatory notes
whenever a name is omitted for the first time.
D.C.T
I.T.6.
D.C.T.
Ward/Circle/Division
No...........................
Dated
19 .
is/are requested to be so good as to remit to
this office the amount of the income-tax due to on the salaries of his/their employees for the months
of at his/their earliest convenience.
D.C.T
Ward/Circle/Division
I.T.-7.
ACCOUNT
OF THE D.C.T.
FOR THE MONTH
19.
OF
RECEIPTS
Receipt Heads
Amount
1
2
CHEQUES AND BILLS Departmental Cheques Taka Ps.
Deputy Commissioner of Taxes.
(total of cheques drawn during the month )
IV- Taxes on Income-Ordinary Collections.
Other Collections
Balance decreased *(a)Opening balance. . . . . . . . . . . . . . . . . . . . .
Closing balance. . . . . . . . . . . . . . . . . . . . . .
Total.
Total
3
Taka Ps.
Figures
passed by
the Accountant General
4
Taka Ps.
No. and
amount
of
vouchers
5
163
DISBURSEMENTS
Charge Heads
Amount
Total
Figures
passed by
the
Accountant
General
6
7
8
9
Taka Ps.
Taka Ps.
Taka Ps.
III.- Corporation tax refunds. . . . . . . . . . . . . . . . . . . .
IV.- Taxes of Income other than Corporation taxIncome-tax Refunds(a) Ordinary collectionsTaxes paid by Companies.
(b) Deductions by Government from Salaries
and PensionsTaxes in respect of Central (Federal) emoluments.
(a)
Payment on account of double income
Tax relief granted to Companies.
(b)
Other Refunds
total Refunds IV-Taxes on Income
Cash Remittance, etc., between officers rendering
accounts to the same Accountant General--Miscellaneous Remittances. b
Income Tax Remittances. b
Balance increase 4(a)Opening balance. . . . . . . . . . . . . . . . . . . . . . . . . . .
Closing balance. . . . . . . . . . . . . . . . . . . . . . . . . . ..
Total
(a)
(b)
..
The closing balance at the end of the month should be split up into uncashed cheques,
if any, and cash.
Remittances into the Treasury of receipts on account of undisbursed money order should be
shown here as expenditure. Credits for the receipts should be taken under the relevant refund head
if the transaction relates to the same year or as receipt of the department if it relates to previous
year.
* If the closing balance is less than the opening balance, the difference will appear in the receipts
column, but if the balance has increased during the month, the difference will fall in
the disbursement column.
Certified that the cash balance has been verified and found to be correct.
Station
Dated
M1437(65)C.B.R
D.C.T
164
Statement of Cheques drawn and cashed in connection with Income-tax Refunds of
the
Circle during the month of
19
CHEQUE DRAWN
AMOUNT OF
Date
Cheque
No.
Refund
Name
of
refund
Amount
Date
Corporation
Tax-Refunds
Incometax
RefundsTaxes
paid by
companies
Incometax
RefundsTaxes in
respect of
Central
(Federal)
emolumen
ts
1
2
3
4
5
6
7
8
9
CHEQUES CASHED
Income-tax
RefundsPayment on
account of
double Incometax
Relief granted
to Companies
10
AMOUNT OF MONEY
ORDERS RETURNED
Income-tax Super Tax
RefundsRefundsOther
Other Collections
11
12
Total
Date
Amount
Remarks
13
14
15
16
165
L.T. 9.
Schedule of monthly settlement with Treasuries
Particulars
Treasury
Taka
Particulars
Treasury
Ps.
Taka
Ps.
Part II:- Cheques issued and paid
Part I:- Cash remitted and acknowledged
1.
Difference brought over as per line 5
of the last month's memo.
2.
Cash remitted during the month
3.
Total
..
4.
Amount acknowledged by the
Treasury as per receipt attached.
5.
Difference (Line 3 minus 4) as
explained below.
Difference as per line 5 of
previous month's memo.
2.
Cheques issued during the
month
3.
Analysis of the differences as per line 5
Received by the Treasury too late for
incorporation in the accounts of the
month..
1.
Taka
Total
4.
Cheques cashed-(vide
treasury Officer's certificate
of issues attached).
5.
Difference detailed below.
Details of differences
Ps.
No
Particulars of cheques
Date
Amount
Ps.
Uncashed cheque
Taka
Total uncashed cheques
Station . . . . . . . . . . . . . . . . . . . . . . . . .
Dated . . . . . . . . . . . . . . . . . . . . . . . . . .
D.C.T.
. . . . . . . . . . . . . . . . . . . . . .Circle
I.T. 10 (English)
NOTICE UNDER SECTION 22 (2) AND 38 OF THE INCOME-TAX ACT,
1922
G.I. No.
Income-tax Year
To
Dated
1. In pursuance of the provisions of section 22(2) of
-19
Office of the D.C.T
19
the Income-tax Act. 1922,
you are
hereby required to prepare a true and correct statement of your firm's/the family's/the association's/
the local authority's/the company's total income and total world income during the previous year in
the attached form (along with such other particulars as are required to complete the form) and
deliver it to me at my office duly signed by you/you on behalf of your firm/ you on behaf of your
family/you on behalf of the association/you on behalf of the local authority/you on behalf of the
Company, within 35 days of the receipt of the notice.
2. The form contains the instructions required for the preparation of the return.
If you desire any further information, you should apply to this office.
3. Failure to make the return required by this notice will result in an expert assessment
under section 23(4). Failure to furnish the return or to furnish it within the time allowed
without reasonable cause or excuse, will entail a penalty under section 28(1) or prosecution
under section 51 of the Income-tax Act, 1922.
4. (To firms only). If you wish your firm to be registered or re-registered under section 26A
of the Income Tax Act, your attention is drawn to the provisions of Rules 2 to 6A of the
Rules made under section 59 of the Income Tax Act. An application in the prescribed form
signed by all the partners and fulfilling the requirements of section 26A and of the above rules,
is to be filed within the time limit laid down in Rule 2. A copy of the form on which
such an application has to be made may be obtained from any Deputy Com missioner of
Taxes.
5. You are also required, in accordance with the provisions of section 38 of the Act, to
furnish me within the period mentioned in paragraph 1 above with a return of :---(a) (in the case of firms) the names
of the partners in your firm with
their addresses and the extent of their share;
(b) (in the case of Hindu undivided families)
Karta) and the
addresses;
the names of the Manager ( or
other adult male members of your family with their
(c) the names of any persons for or of whom you are trustee or guardian or
agent with their addresses ;
(d) the names and addresses of all persons to whom you have paid in the
previous year rent, interest, commission, royalty or brokerage or any
annuity not being annuity taxable under the head "salaries" amounting
to more than Tk. 400 together with particulars of all such payments made.
A separate form for making this return is annexed.
Failure to furnish the particulars required under section 38, is an offence punishable under
section 51 of the Income-tax Act, 1922.
Seal.
D.C.T.
I.T. 10-A.
FORM
NOTICE UNDER SECTION 22(4A) OF THE ONCOME-TAX ACT,
1922
G.I. No.
Office of the D.C.T.
To
Dated the
......................
..........................
Whereas in connection with the assessment for the year . . . . . . . . . . . . . . . . . . . . . . . .
you have made a return under section 22(1)
a notice dated has been served on you on . . . . . . . . . . . . . . . . . . . . . . . under section 22(2)
of Act XI of 1922, I hereby require you under section 22(4A) of the said Act to furnish
a statement in the attached form and verified in the prescribed manner giving particulars of your total
assets and liabilities.
NOTE- Failure to comply with the terms of this notice will render you liable
to
a penalty under section 28
prosecution under section 51(d)
of the said Act.
D.C.T.
I.T. 10-B.
STATEMENT OF ASSETS AND LIABILITIES
Name. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . .. .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Address. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . .
1. Capital--- Per account for period ending on. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
......
DetailsName of ledger account.
Amount.
(a)
(b)
(c)
2.
(a)
(b)
(c)
3.
Assets outside the account books within and without Bangladesh
Landed propertyDetailsHouse propertyDetailsShares, securities and debentures
Details
(d) Fixed deposits, current accounts, cash certificates and
Treasury billsDetails(e) Loans advancedDetails(f) BusinessDetails(g) Cash(h) Jewellery(i) Any other AssetsDetails(j) Assets, if any, standing in the name of wife or husband
of the assessee or minor children.
(Give details and state whether the asset in question was
transferred directly or indirectly to the wife/husband
or minor children or was acquired by them with the
funds provided by the assessee.)
(k) Assets, if any, owned by the assessee or by the wife/
husband or minor children of the assessee but held in
the name of a benamidar.
DetailsPersonal or other expenses outside the account books for the
years for which assessments are pending (separately for each
year).
Cost
Taka.
Cost
Cost
Amount
Amount
Amount
Value
Amount
Amount
Amount
DetailsNote:- The date on which a particular asset was acquired should
be given if the asset was acquired within five years of the
date of this statement. If the asset was acquired more
than five years ago, the fact should be mentioned.
4.
Liabilities outside the account books (within and without
Bangladesh).
I declare that to the best of my knowledge and belief the information given in the
above statement is correct and complete.
Date.................................................
Signature.....................
L.T. 11
Form of Return of Total Income and Total World Income under sub-section (1)
or (2) of Section 22 of the Income-tax Act, 1922.
Assessment year 19
Name. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Father's/Husband's name. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Status: Individual, Company, etc. etc. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Permanent address. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Present address . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART I
Statement of total income and total world income during the previous
year ended...............19
Heads of Income.
1
Section A.Bangladesh Income (a) (i.e. salary) SALARIES: wages, annuity, pension, gratuity, fees,
Commission, perquisites and profits in lieu of
salary or wages, employee's contribution to a
recognised
provident fund and the interest on
the employee's
and employer's contribution,
etc.)
(b) INTEREST ON SECURITIES:
(i) Interest from which tax has been deducted.
(ii) Interest which is tax-free.
(c) PROPERTY:
Total amount as per details in Part VI of this
Return.
(d)
BUSINESS, PROFESSION OR
VOCATION:
(i)
Profits and gains as for details in Part IV of
this Return.
(ii)
Share of profits in a registered firm.
(iii) Share of profits in an unregistered firm.
(e)
OTHER SOURCES:
Dividends from companies, interest on mortgages,
loans, fixed deposits, current accounts, etc.,
ground rents, sources other than those mentioned
Amount
Tax
of
deducted
income, at source
profits
under
or
section 18.
gains.
2
3
Advance
tax
paid
under
section 18
A
4
above (Give details).
14
1
2
3
4
Total of Section A
Section B.- Foreign Income (GIVE DETAILS)
Total Income
Total World Income
Added
Particulars
of
items
Section C.- In this section should be shown any income, profits
or gains which are not included in the above Section A or
Section B, but which the assessee claims to be not taxable
for any reason such as (i) the receipt is of a casual and nonrecurring nature not arising from any business or the exercise
of profession, vocation or occupation, or that it is exempt
under the provisions of the Income-tax Act, 1922 or (ii) it is
not accounted for in the books of account due to non-adjustment
of account, or for any other reason.
Amounts
Taka.
1
2
3
4
5
6
7
8
PART II
Statement of sums included in Total Income in respect of which Income Tax and/or
Super Tax is not payable.
Section A.-- Sums eligible for straight deduction from total income
..
..
..
..
1.
Personal allowance . .
..
2.
Earned income allowance under section 15A of the Income Tax Act
( i.e. 20 per cent of earned income subject to a maximum of Taka 4000/
-- for business, profession or vocation, 30% for salary up to Taka
20,000/-- plus 25% of the balance if any of the salary income but
not exceeding Taka 8,000/ - in any case).
3.
Sums deducted from salary payable by the Government exempt under
the proviso to sub-section (1) of section 7 of the Act.
4.
Sums paid to effect an insurance on the life of the assessee or
or on the life of the wife or husband of the assessee or in respect
of a contract for a deferred annuity, etc., exempt under section 15
of the Act. ( Please attach the original receipt or a certificate from
the Insurance Company).
Taka
5. Contributions to(a) a provident fund to which the Provident Funds Act, 1925, applies.
(b) a recognised provident fund,
(c)
an approved superannuation fund, and
(d) Interest on contributions to a recognised fund and accumulations
thereof exempt from income-tax under section 58F of the Income
Tax Act.
(Please state the name of the Fund).
6.
Investments in savings certificates, [etc., exempt under section 15-AA.
7.
Investments in approved industrial public companies exempt under
section 15-C.
Education
8. Educatioallowance deductible under Section 15-E.
9.
10.
Allowance for the purchase of books admissible under section 15-F.
*Dividends from companies, subject to a maximum of the first Taka
1,000 plus 20 per cent of the balance.
11.
Other items, if any. (Give details).
Total
Section B.-Sums included in total income but in respect of which income-tax and/or
super tax is not payable.
1.
Interest on tax-free securities exempt under section 8 of the Income Tax
Act.
2.
Income from new industrial undertakings exempt under Section 15B of
the
Income Tax Act.
3.
Share in the income of an unregistered firm or an association of persons
where the tax has already been paid or is payable on the income by the
firm or association. (Give details).
4.
Donations to charitable Institutions or Funds exempt under section 15-D
of
the Act.
5.
Other item, if any. (Give details).
Total ....
PART III
Particulars required under sub-section (5) of section 22 of the Income Tax
Act, 1922
(a) To be completed in the case of all persons engaged in a business profession or vocation. In
the case of a firm, this section should be completed on the firm's return and not on the individual
partners return.
Name in which the business, profession or vocation is carried on, or, in the case of a firm, the
firm's name. Principal place of the business profession or vocation. Location and style of each
branch.
1.
2.
3.
(b) To be completed in the case of firms only
Name and address of the firm
1
(c)
Name of
each
partner
2
Address
or each
partner
3
Extent of share including interest,
on capital or loan account, salary,
commission or other
remuneration, if any (Give
details).
4
To be completed in case where the assessee is a partner in a firm or firms.
Name and address of firms
Name of
each partner
including
the
assessee
Address
of each
partner
1
2
3
Share of each partner including
interest on capital or on loan
account, salary, commission or
other remuneration, if any (Give
details)
4
N.B.1. Where there has been no change in the constitution of the firm, the words "No Change, same as in the preceding
years" should be written across columns 2-4.
N.B.2.- In the case of a registered firm or where an application for registration has been made but no order allowing or
refusing of registration has been made, the application for renewal of registration or registration (where registration was
refused in respect of the proceeding year) shall also be made.
PART IV
Particulars of Income from business profession or vocation.
(1) In the case of a firm, this part is to be completed in the firms return and not in the partners
individual return.
(2) If the accounts are kept on the mercantile accountancy or book profit system, a copy of the
Manufacturing, Trading, Profit and Loss and Appropriation Accounts and Balance Sheet must be
attached to this return. If the accounts are kept on any other system, the name and description of
the system must be started and a copy of any statement which corresponds to the Manufacturing,
Trading, Profit and Loss Accounts and Balance-sheet in the mercantile accounting system must be
attached to this return.
In the case of a company, a copy of the Auditors Report and certificate must also be attached. In
the case of an assessee other than a company if the accounts are audited, a statement of the
audited accounts should accompany the return.
Computation of taxable income after adjusting in admissible expenses, etc., list of account books
kept and the method of accounting (Whether cash, mercantile or a combination of both) method of
valuing, opening and closing stock, the name and style of business, the principal place of ousiness
and the name and style and location of branches, if any, a brief statement showing the nature and
line of business and other salient features affecting the trend of trade or business or the quantum of
profits, the details of the general and other reserves, contingent liabilities and other finance, bad
debt, head office expenses, drawings of the partners in the case of partnership enterprise and such
other details as may be considered relevant and helpful for the purpose of enabling the assessment
to be made as speedily as possible should he attached. The following table may be used as a guide
for this purposeTaka
Profits or loss as per Profits and Loss Account or other
statement corresponding to the Profit & Loss Account for the
year ended 19 .
Add- (Deduct if the above figure is a loss)Any profits or gain not included in arriving at the above
figure or profit.
Reserve for bad debts.
Sums carried to reserve for provident or to other funds.
Interest credited to reserve or other funds.
Expenditure of the nature nature of capital
Expenditure of the nature of charity of presents
Taka
Income Tax or super Tax
Drawings of proprietors or partners
Salaries and commission paid or credited to the proprietor of
partners.
Interest paid or credited to the proprietor or partners on capital or
loans accounts.
Rental value of the property owned and occupied
Cost of additions to or alterations, extensions or improvements to
any of the assets of the business, profession or vocation.
Losses sustained in former years and charged in arriving at the figure
of profit (or loss) shown above.
Depreciation of any of the assets of the business, profession or
vocation.
Private or personal expenses
Any other expenditure not laid out or expended wholly and
exclusively for the purpose of the business, profession or vocation.
(Give details.)
Any other expenditure which is not allowable under the provisions
of section 10 of the Income-tax Act. (Give details).
Deduct:Any profit or gains, capital sums or other items credited in
arriving at the above figures of profit which are not taxable
or in respect of which tax has already been paid. (Give
details).
Interest on tax-free securities
Description claimed as shown in Par IV of this return
Any allowable expense which has not been charged in arriving at the
above figure of profit. (Give details).
Net profit (or loss) carried to Part I of this Return
Tk.
Tk.
PART-V
Particulars.
SECTION A.
Statement of particulars prescribed under clause (a) of the proviso to section 10(2) (vi) of the Income Tax Act, 1922, and of the amount of
depreciation allowances admissible.
Serial
No.
1
Description of buildings,
machinery, plant or
furniture.
2
Written down
value as at the
beginning of the
accounting
period
3
Prescribed rate
Normal
8
Capital
expenditure
during the year on
additions,
alterations
improvements
and extensions.
Initial
9
Additional
10
4
5
Depreciation allowable
Normal
Initial
11
12
Dates from which the
additions etc. referred
to in col. 3 are used for
the purpose of the
business, profession or
vocation.
Additional
13
If any building, machinery of
plant has been sold or plant has
been sold or discarded or
demolished during the year,
show in this column the written
down values at the beginning of
the accounting period and the
date on which it ceased to be
used for the purpose of the
business, profession or
vocation.
6
No. of days of
double triple shift
working.
Double
Triple
shift.
shift.
14
15
Amount on
which
depreciation is
allowable.
7
Depreciation
allowable on
multiple shift
working.
Total depreciation
allowable cols.
10,11,12 and 15.
Remar
ks.
16
17
18
Note:- (1) In the case of ocean-going ships, particulars of 'Original Cost' instead of those of the 'written down value' should be furnished.
(2) Capital expenditure on any new machinery or plant installed or any new building erected should be shown separately and in the Remarks column
against each such entry, in should be indicated that initial deprecation allowable is claimed.
SECTION B.
Statement of particulars required for the purpose of section 10(2) (vii) of the Income Tax Act.
If discarded, destroyed or demolished
Items of building, machinery or plant shown in
column (5) of section A.
If sold, amount for
which sold
1
(a)
scrap value thereof
2
(b)
Amount of insurance
salvage or compensation
monies received.
3
Net profit or
loss
4
Remarks.
5
6
PART VI
Income From Property.
Seria
l No.
Name of
village or
town
where the
property is
situated.
Name of
street and
Number of
property
Where the
property is
situated in a
Municipal area,
the name of the
person in whose
name the
property stands in
the Municipal
registers.
1
2
3
4
Adjustments to arrive at annual
letting value.
Whether
the
property is
occupied
by the
owner or
let out.
If you are a part
owner of the
property, state the
amount of your
share and the
names of the other
part owners and
their shares.
Annual
municipal
valuation of
the property
Full annual rent
payable by the
tenant if the
property is let.
Tenants
burdens
including
rates born by
owner, Give
details
Owners burdens
including rates
borne by the
tenants
Give
details
5
6
7
8
9
10
Deduction from annual letting value to arrive at net annual value
Annual
letting
value
after
adjusting
for cols.
9 and 10
Onesixth of
the
annual
letting
value as
in Col.
11 for
repairs
Premiu
m paid
to
insure
the
propert
y
against
damage
of
destruct
ion
11
12
13
Interest on a
mortgage or
any annual
charge on the
property or
interest on
capital
borrowed for
acquiring
constructing
repairing,
renewing, or
reconstructing
the property.
14
Ground rent
paid for the
property
Local
revenue
paid for
the
property
Local or
Provincial
property
tax.
Collecti
on
charges
paid.
Amount
claimed
on
account of
the
property
remaining
vacant.
Period
during
which
the
property
remaine
d
vacant.
Total of
columns
12 to 19
Net
annual
value
assessable
after
deduction
amount
shown in
column 21
from
amount
shown in
column 11
15
16
17
18
19
20
21
22
Total income from property.
Less- (i) Claim for irrecoverable rent (give details separately).
(ii) Income from property exempt from tax.
Net income from property carried to part 1 of the return.
I declare that to the best of my knowledge and belief the information given in the
above statement in parts I, II, III, IV and VI this Return is correct and complete, that the
amounts of total income and total world income and other particulars shown are truly stated
and relate to the year ended...................................................................and that no other
income accrued or arose was received.
*me
*I
the company/local
authority.
the company/local
authority.
the firm
the firm
the association
the association
the family
the family
Had during the said year no other source of income
I further declare that
"I
resident and ordinarily resident
the company/local-resident but not ordinarily resident.
authority.
the firm
was
not resident
the association
the family.
in Bangladesh during the previous year for which the return is made.
Date........................................................
Signature.......................................
Status.............................................
NOTE 1.- The alternatively which are not required in the declaration should be scored out
NOTE 2.- The declaration shall be signed(a)
(b)
(c)
(d)
(e)
In the case of an individual, by the individual himself;
in the case of a company or local authority, by the principal officer;
in the case of a firm, by a partner; and
in the case of a any other association, by a member of the association; and
in the case of a Hindu Undivided Family, by the Manager or Karta.
THE SIGNATORY SHOULD SATISFY HIMSELF THAT THE RETURN IS
CORRECT AND COMPLETE IN EVERY RESPECT BEFORE SIGNING THE
VERIFICATION.
Form of Return of particulars under Section 38 of the Income tax Act,
1922.
To be filled up in the case of Hindu Undivided Families only.
Name of family.............................................................................................................................
Address.........................................................................................................................................
Serial
No.
1.
Name of adult male members of family
Address
2.
3.
4.
5.
6.
Representative's signature....................................
Date...................................................... Designation...........................................................
(b) To be filled up by Trustees, Guardians or Agents only.
Names and addresses of persons for whom the assessee
is the trustee, guardian or agent.
Names
Address
Whether trustee, guardian or
agent.
Signature............................................
Designation........................................
Date..........................................
Address...............................................
(c) Statement of the names and addresses of all persons to whom assessee has paid in
the previous year rent, interest, commission, royalty or brokerage or any annuity
(not being an annuity taxable under the head "salaries") amounting to more than
four hundred taka and particulars of all such payments.
MII 1457(65) CBR
Serial
No.
Name and address
of the person to
whom the payment
was made.
Nature of
payment.
Amount
paid.
Date of
payment
Whether paid in
cash in by book
adjustment.
Signature.................................................
Date.....................................................
Address...................................................
(d) To be filled in by any dealer, broker or agent or any person concerned in the
management of stock or commodity exchange.
Statement of the names and addresses of all persons to whom the assessee has
paid in the previous year :(1) Any sum or aggregate sums in excess of two thousand Taka where the payment
represents "differences" paid in settlement of contracts without actual delivery of
stocks or commodities; and
(2) Any sum or aggregate sums in excess of ten thousand taka where the payment
represents sale price in connection with the sale exchange or transfer of capital assets
or on whose behalf of from whom the assessee has received any such sum particular
of all such payments and receipts.
The question whether any payments or receipts relate to the "Capital assets" is a
matter to be decided by the Deputy Commissioner of Taxes. The persons required to
make the statement should treat all payments and receipts as pertaining to capital
assets.
Serial
No.
(Separate statements should be made for payments and receipt).
Name and address of the
Particulars of the
person to whom the
transaction in
Amount
Date of
payment was made or on
connection with
paid or
payment
whose behalf or from
which the payment received
or
whom the payment was
was made or
.
receipt.
received.
received.
Whether
paid,
received or
book
adjustment.
1.
2.
3.
4.
Signature.......................................
Date.................................................................... Address..........................................................
I.T.-I.
From of application for registration of a firm under section 26A of the Income
Tax Act, 1922,
To
The Deputy Commissioner of Taxes.
Dated...........................19.
Income Tax Year 19.
1. We,............................hereby apply for registration of our firm under section 26A of
the Income Tax Act, 1922 (XI of 1922) for the assessment for the year ending on the 30th day
of June, 19.
2.
The original
A certified
copy of the instrument of partnership by which the firm is constituted
is specifying the individual shares of the partners together with a
Copy
duplicate copy
thereof
enclosed. The prescribed particulars are given in the Schedule below.
3.
of the instrument(s) of partnership by
A certificate cppy/certified copies which the firm as constituted in the previous year
and in the period thereafter up to the date of this application is (are) enclosed. the prescribed
particulars are given in the attached Schedule. (Applicable where there has been a change in
constitution of the firm)
4.
Previous year
We do hereby certify that the profits (or loss, if any), of the
period up to the date of
dissolution
were/was/will be divided among or credited (and in the case of loss, debited) to the accounts of
partners as shown in Section 3 of the Schedule and that the information given above and in
the attached Schedule is correct.
Signature........................................
Address..........................................
Strike out inappropriate words.
N.B.- (1) This application must be signed by all the partners (not being minors) in the firm as
constituted at the date on which the application is made, or, where the application is made
after the dissolution of the firm. by all persons (not being minors) who were partners in
the firm immediately before its dissolution and by the legal representative of any such
person deceased.
(2) Paragraph 3 is applicable where there has been a change in the constitution of the firm and
should be scored out in other cases.
SCHEDULE
Sl.
No.
Name
of
partner
Address
Date of
admittance
to
partnership
1
2
3
4
Interest on
capital of
loans if any
(see Note 1)
5
salary
commission or
other
remuneration
from the firms
(see Note 1)*
6
Share in
the balance
of profits
or loss (See
note 2)
Remarks.
7
8
SECTION A .
(Particulars of the firm as per constitution on the date of this application)
1
2
3
4
5
6
7
8
SECTION B .
[Particulars of the apportionment of the income, profits or gains (or loss) of the business, profession
or vocation in the previous year between the partners who in that previous year were entitled to
share in such income, profits, or gains (or loss). (Applicable where the application is made after
the end of the relevant previous year.]
1
2
3
4
5
6
7
8
NOTES:- (1) If the interest, salary and/ or commission is payable (or allowable) only if there are sufficient profit available,
this fact should be noted against the relevant item in the Remarks column.
(2) Where any partner is entitled to share in the profits but is not liable to bear at a similar proportion any
losses, this fact should be noted in the Remarks column.
(3) Entries in Section B need be made only where the application is made after the end of the relevant
previous year. The words 'not applicable' should be written across all the columns in other cases.
From of Application for Renewal of Registration of a Firm under Section 26A of the Income
Tax Act, 1922.
To
The Deputy Commissioner of Taxes
...........................................
Dated.............................19.
Income Tax year 19...............
hereby apply for (the renewal of) the registration of our firm
(name in block letters)
under section 26-A of the Income Tax Act, 1922 for the assessment year ending on the 30th day of the June,19.
The firm was registered by
2.
An application for the registration of the firm was made. by
the Deputy Commissioner of taxes on the
day
19 .
31st day of March, 19
for the assessment year ending on the
but no
30th day of June, 19
order granting/refusing registration has been passed by the Deputy Commissioner of Taxes concerned.
3. We herby certify that the constitution of the firm and the individual shares of the partners as specified
Instrument of partnership
in the
previously filed with the said Deputy
certified copy of the instrument of partnership
Commissioner of Taxes have remained unchanged.
4. we do hereby further certify that the profits (or loss) of the
previous year have (has) been
1.
We
Period up to the date of the dissolution of the firm were (was) divided among or credited (and, in the case of
loss, debited) to the accounts of partners as shown in the attached Schedule and that the information given
above and in the said Schedule is correct.
Signature...................................
Address...................................
Strike out inappropriate words.
NOTE.-This application must be signed by all the partners (not being minors) in the firm as constituted at
the date on which the application is made or where the application is made after the dissolution of the firm by
all person (not being minors)who were partners in the immediately before its dissolution and by the legal
representative of any such person deceased.
SCHEDULE
Particulars of apportionment of income, profits and gains (or loss) of the business, profession or
vocation in the previous year or the period up to the date of dissolution of the firm between the partners
who were entitled to share in such income, profits, gains (or loss).
121
Serial
No.
Name of
partner.
Address
1
2
3
Date of
Admittance
to
partnership
Interest on capital or
loans, if any [See Note
(1)]
Salary, commission or
other remuneration See
from the firm (See Note 2)
Share in the balance or
profi sor loss [See Note (2)]
Remarks
4
5
6
7
8
NOTES.- (1) If the interest, salary, commission and/or other remuneration is payable (or allowable) only if there are sufficient profits available, this fact should
be noted against the appropriate item in the Remarks column.
(2) Where any partner is entitled to share in the profits but not liable to bear a similar proportion of any losses, this fact should be noted in the
Remarks column.
121
I.T. 11-A.
FORM A
Form of certificate of total income and total world income under sub section (1) of section
22 of the Income-Tax Act, 1922, for persons who derive income chargeable under the head
“Salaries” and no income from any other source of where the aggregate income from such
other source or sources does not exceed one hundred Taka.
Income-Tax Year 19
.
Name
..........................................................................................................................................
Status
Individual
Address
.......................................................................................................................................
I certify—
(i)
that during the year ended the 30th June, 19
, I was employed in ------ ------
...................................................................................................................................
.
(here state the name and address of the *Ministry/Department/Office/ Company
/ Firm, etc., in which employed),
(ii)
that the full amount of income-tax* (and super-tax) payable by me has been
deducted from my salary by the
employer named at (i) above
---------------------------------Accountant General,
................................................................................
-------------------------------------------------------------------------------------
122
(here state the name of the audit office passing the pay-bills, etc. )
according to the details given below:-(1)
Salary. .
(2)
..
..
..
..
Tk.---------
Personal allowance
..
..
..
Tk.---------
(3)
Earned income allowance
..
..
..
Tk.---------
(4)
Investment allowance
..
..
Tk.---------
..
..
Tk.---------
(a) Provident Fund
..
Tk.----------------
(b) Life insurance
..
T . ----------------
(c) ----------------- ------------
Tk. ---------------
(Give details and attach
separate sheet, if necessary).
(5)
Children’s education allowance
Total
------------Net taxable income
..
..
..
Tk.-------
Tax paid or deducted at source . .
..
. . Tk.-------;and
*I did not have any income from any other source
(iii) that...............................................................................................................................
my income from sources other than salary did not exceed one hundred Taka.
16
123
2. I further certify that the information given above is correct and complete
* resident and ordinarily resident
to the best of my knowledge and belief and that I was resident but not ordinarily resident
non-resident
in the Bangladesh during the previous year ended the 30th June, 19
.
Signature..................................
Name in block letters ..........................................
Date
Status
Individual
*Delete whichever is inappropriate.
............................
I.T. 11-B.
FORM B
Form of certificate of total income and total world income under sub-section (1) of
section 22 of the Income-tax Act, 1922, for persons who derive income chargeable under
the head “Salaries” and also income from other sources such as dividends, interest on
securities or interest on deposits in Post Office Savings Bank which is not chargeable to
income-tax or in respect of which the full amount of tax has already been paid or deducted
at source under section 18 of the said Act.
Income-tax Year 19 ......................
Name ––––––––––––––––––––––––––––
(in block letters).
Status
Individual.
Address .........................................................................
I hereby certify––
124
(i) that during the year ended the 30th June, 19, I was employed in ––––––; (here state
the name and address of the *Ministry/Department/Office, Company/Firm, etc. in which
employed.)
(ii) that the full amount of income-tax * (and super-tax) payable by me has
* employer named at (i) above
been deducted from my salary by the –––––––––––––––––––––
Accountant General ----------------(here state the name of the audit office
passing the pay-bills, etc.
according to the details given below :(1) Salary .....................................................................Tk..............................................
(2) Personal allowance..................................................Tk.............................................
(3) Earned income allowance........................................Tk..............................................
(4) Investment allowance
(a) Provident Fund.....................................Tk..............................
(b) Life insurance.......................................Tk.............................
(c) ..............................................................Tk..............................
(Give details and attach separate sheet, if necessary).
125
(5) Children’s education allowance.............................................TK...........................................
Total............................................Tk..........................................
--------------------------------Net taxable income...................................................................Tk..............................................
Tax paid or deducted at source...................................................Tk............................................
(iii) that I did not have any income from any other source except
(a) * Dividend (s) from –––––––––––––––––––––––––––––––––––
[here state the name of the company/Companies and attach
certificate(s)]
the amount being Tk..................................................;
(b) *Interest on securities (including dividends of the Bangladesh
Bank–––––––––––––––––
[here state the particulars, and attach certificate(s)]
the amount being Tk..................................................;
(c)
Interest on deposits in the Post Office Savings Bank, the amount
being Tk.–––––––––––––;
(d) Interest from tax ––– except securities––––––––––––––––––––––––––––––––––––
[here state the full particulars of such
securities and attach certificate(s).]
the amount being Tk....................................................;
which is not chargeable to income-tax or in respect of which the full amount of tax has
already been paid or deducted at source under section 18 of the Income-tax Act, 1922.
2. I hereby further certify that the information given above is correct and
*resident and ordinarily resident
complete to the best of my knowledge and belief––––––––––––––––––––
and that I was
resident
resident but not ordinarily resident non-
non-resident
126
in the Bangladesh during the previous
Signature.............................................
Name in block letters.......................................
Date:
Status
Individual.
*Delete whichever is inappropriate.
------------------------
I.T. 13
FORM A
Notice under Section 22(4) of the Income-tax Act, 1922
G.I.No
Office of the Deputy Commissioner of Taxes
Dated the
To ...............................................................
Whereas in connection with the assessment for the year you have made a return
under section 22(1)
––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––of Act X1
a notice dated
has been served on you on
under Section 22(2)
127
Of 1922, I hereby require you under section 22(4) of the said Act to produce or cause to be
produced at my office at
on
at
A.M.
------the accounts and/or documents specified below:Ledger.
Original Vouchers in support of
Journal.
purchases.
Cash Book
Carbon copies of the Cash Memo
Bank Pass Book(s).
Stock Register..
..................................................
Note.--- Failure to comply with any of the terms of this notice will render you liable to
a penalty under section 28
of the said Act.
Prosecution under section 51 (d)
Deputy Commissioner of taxes
---------------------I.T.-14
Summons to
Assessees
Under Section 37 of the Income-tax Act,
witnesses
1922.
To
Dated...............19
..............................
..............................
Whereas your attendance is required in the matter of the assessment of your
income/the income of..............................
you are hereby required personally to attend at my office
at....................................................... on the ......................... day of ..........................19
at................o, clock
,
A.M.
------there to give evidence and/or to produce either personally or through a
P.M
Representative the undernoted documents, and not to depart until you receive my
permission to do so. Failure to so appear without lawful excuse and give evidence or
produce the documents is punishable under the provisions of the Civil Procedure Code,
1908 (Rule 12 of Order XVI).
128
(A sum has been deposited for your travelling expenses.)
Documents to be produced—
Deputy commissioner of taxes
Appellate Joint Commissioner.
Commissioner.
---------------I.T. 15
Notice of Demand under Section 29 of the Income-tax Act, 1922.
To
................................................
Status
G.I.R.No..................................
This is to give you notice that for the assessment year 19
....................................................................................................
, the sum of taka
.....
......... ........
as specified in the attached form
........ ...............................................................................has been determined to be payable
as penalty under section (s) 25 (2), 28, 44E and 44F by you.
2. Whereas you have not paid the sum of Taka……………………………………………. for the
year ------------------------------------ being the installment (s) due on -------------------19
under section 18A of the Act on the prescribed date....................... in accordance
with the Notice of Demand, served on you on .....................................................................,
you are hereby informed that a penalty.
129
of Taka.......................has been imposed upon you under section 46(1) of Income-tax Act,
1922.
3. You are required to pay the amount on or before
the...................................................
.........................................................19
to the ……………………………………………
Treasury Officer.
Sub-Treasury Officer
Sonali Bank
At
Bangladesh Bank
When you will be granted a receipt, A chalan is enclosed for the purpose,
4. If you do not pay the amount on or before the date specified above, you will be
liable under section 46(1) to a penalty which may be as great as the tax due from you.
5. You are further warned that unless the total amount due, ..................................
including this penalty, is paid on or before...................................... 19
, a further penalty
will be imposed on you (and a warrant of distress will be issued for recovery of the whole
amount due with costs).
6. If you intend to appeal against the assessment/penalty, you may file an appeal
under
Sub-section (1) of Section 30
of the Income-tax Act, 1922 to
Clause (a) of Sub-section (1) of section 33
the ...............................................................Appellate Joint Commissioner of Taxes. Range
...................................................................Income- tax Appellate Tribunal ...............................
thirty days of the receipt of this notice.
within.–––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––
sixty days of the date on which the order appealed against is communicated to you
but
no appeal will lie against an order under sub-section (1) of section 46 unless
the tax has been paid.
Deputy Commissioner of Taxes
Address...................................
19
.
I.T. 15-B
130
Date.................................
Place...............................
Notice of demand under Section 29 of the Income-Tax Act, 1922 Act, for payment of tax
provisionally assessed under Section 23 B of the Act.
Office of the Deputy Commissioner of Taxes
Div./Circle
G.I.R No.
To
..................................................
....................................................
...................................................
Take
notice
that
for
year.....................................................................................
the
assessment
the sum of Tk.......................has been provisionally determined to be payable by you under
Section 23B of the Income-tax Act, 1922.
Delete inappropriate Paragraphs and words.
131
2.
You
are
required
to
pay
the........................................................
the
above
sum
on
or
before
Treasury Officer
––––––––––––––
Sub-Treasury Officer
................................to the
––––––––––––––––
Sonali Bank
–––––––––––––––––
Bangladesh Bank
at................ when you will be granted a receipt. A chalan is enclosed for the purpose.
3. If you do not pay the above sum on or before the date specified above, you will,
without prejudice to any other consequences which you may incur, be liable under section
46(1) of the Income-Tax Act, 1922, to a penalty which may be as great as the tax due from
you.
Deputy Commissioner of Taxes.
Address......................................
Date.................................................19.
place................................................
----------------------------I.T.- 16
FORM OF APPEAL TO THE APPELLATE JOINT COMMISSIONER OF TAXES
IN THE OFFICE OF THE APPELLATE JOINT COMMISSIONER RANGE....................
Circle of Assessment.
Name of the Appellant, and, in the case of a
firm, also the names of its partners.
Assessment year, and, in the case of an assessment under section 34 of the Income Tax Act,
1922 the year in which the income should
132
have been assessed.
Deputy Commissioner of Taxes passing the order.
Section of the Income Tax Act, 1922 under
which the Deputy Commissioner of Taxes
passed the order.
Income assessed.
Tax demanded
Income-Tax
Super Tax
Total
Date of service of the order appealed against
or of the Notice of Demand.
Address to which the notices may be sent to
the appellant.
133
Relief claimed in Appeal.
Grounds of Appeal.
1.
2.
3.
4.
Signature.
(Appellant)
Name in Block letters..............................
Address....................................................
Verification
1, .........................................................the appellant, do hereby declare that what is
stated above is true to the best of my information and belief.
Signature.......................................
Name in block letter.................................
Address....................................................
.
134
N.B-(i) The appeal petition should be filed in duplicate.
(ii) The appeal petition should be accompanied by the Notice of Demand or the copy
the order appealed against.
of
(iii) The form of appeal and verification form appended thereto shall be signed(a) in the case of an individual, by the individual himself.
(b) in the case of a company or local authority, by the principal Officer;
(c) in the case of a firm, by a partner;
(d) in the case of any other association, by a member of the association; and
(e) in the case of a Hindu undivided family, by the Manager or Karta;
(iv) If any consequential relief under Business profits Tax is claimed as a result of relief in
the income tax appeal, a separate appeal under the Business profits Tax Act should be filed.
135
I.T. -18
Notice of date fixed for the hearing of an appeal under Section 31 of Income-tax Act, 1922
(XI of 1922)
In the Office of the Appellate Joint Commissioner of Taxes.
Appeal No.
of 19- 19 relating to assessment year 19 - 19
To
APPELLANT
WHEREAS an appeal against*
preferred
by
you
in
the
office
of
................................................................................................. of the .......................................
was received and registered by this office and whereas*........................................... 197 , at
....................................,. has been fixed for the hearing and final disposal of the said appeal
at........................................................................... ------ , you are hereby informed that you
should appear in this office in person or by an authorised agent or by a pleader duly
instructed, and able to answer all material questions relating to the said appeal or
accompanied by some person able to answer all such questions. Take notice that in default
of your appearance on the day before mentioned the appeal will be heard and determined
in your absence.
Issued under the seal of the office, this
day of
197
By order, etc.
Appellate Joint Commissioner of Taxes.
–––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––
*Nature of appeal.
*Date and hours.
---------------------I.T.- 20
Certificate under Section 46 (2) of the Income-tax Act, 1922
136
_______________
Office of the Deputy Commissioner of Taxes
To
Date
THE COLLECTOR,
District.
This is to certify that the sum of Taka
which is due from
son of
resident of
on account of income-tax/super-tax and penalty is in arrear. With reference to the
provisions of Sub-section (2) of Section 46, of the Income-tax Act, 1922, you are hereby
requested to recover the same as if it were an arrear of land revenue.
Seal.
Deputy Commissioner of Taxes.
137
17 NO..........
No------
I.T.- 21
Distress Warrant
Distress Warrant
-------------------
________________
To
OFFICE OF THE DEPUTY COMMISSIONIL,R OF TAXES
PlaceWHEREAS;
Date-
of
has not paid or shown sufficient cause, to my satisfaction, for the nonpayment
Income-tax
Name-
Super-tax
of the sum of Tk- due on account of
Number in Index Register-
Number in register of demand
and collections-
Date of service of notice imposing
penalty under Section 46(1)-
Name of Distraining Officer-
B.P. Tax
(as detailed below) for the
E.P. Tax
year
although the said sum has been duly demanded in writing
from the said
*[and whereas an order has been issued under Section 46(1)
of the Income-tax Act, 1922 that, in addition to the amount of the aforesaid
arrears, a sum of Taka
shall be levied by way of penalty and the said
was warned that if the amount of arrears and penalty aforesaid were not
paid within fifteen days a warrant of distress would be issued]* [and
whereas the said period of fifteen days has elapsed this is to
moveable Property
direct you to distrain the------------------------- of the said
Amount demanded Tk.................
Deputy Commissioner of Taxes
goods and chattels
to the amount of the said sum of Tk.
together with *[a fee
of Tk. payable on the issue of this warrant and] such further sum as may be
sufficient to defray the costs of recovering the said amounts and if within
seven days next after such distress the said sum of Tk.
shall not be paid together with such further sum as shall be
sufficient to defray
movable Property
the said cost, to sell the said -- -----------------------and having paid and
deducted out of the proceeds of goods and chattels
the sale the
said sum of Tk.
and the costs of recovering the same, to return the
surplus, if any, and if the same be demanded within Three years
One year
138
from the date of sale, to the person whom you shall find in possession of
the said property. If sufficient distress cannot be found of the
you are to certify the same to me
movable property
goods and chattles
together with this warrant
Details of amount due.
Given under my hand and seal
this
day of
Deputy commissioner of Taxes
19 .}
----------------------------------------------------------------------------------------*The words in brackets should be omitted or modified according to
circumstances.
The superfluous words should be deleted.
139
I.T.-22
APPLICATION FOR REFUND OF INCOME TAX/SUPER TAX
I, ....................................................... of .................................................... do hereby declare
that my total income and total world income computed in accordance with the provisions of the
Income-tax Act, 1922 (XI of 1922), during the year ending on ...................... being the previous year
for the assessment for the year ending on the 31st March, 19 amounted to Tk.......................... and
30th June, 19
Tk.........................respectively that the total income-tax and super tax chargeable in respect of such
total income is Tk. .................... and that the total amount of income-tax and super-tax paid, or
treated as paid under sub-section (5) of Section 18, is Tk.........................................
I, therefore, pray for a refund of Tk........................................
Signature...........................
*resident and ordinarily resident
I hereby declare that I am
*resident but not ordinarily resident in the taxable territories, and
*non-resident
that what is stated in this application is correct.
Dated............................19..............
Signature.
NOTE 1. --- The application should be accompanied by a return of total income and total
world income in the prescribed form.
NOTE 2. --- Where the application is made in respect of interest on securities or dividends
the application should be accompanied by the certificates I respecfibed under section 18(9) and 20.
140
NOTE 3. --- The application for refund should be made to the Deputy Commissioner of Taxes
for the district in which the applicant is chargeable directly to income-tax otherwise to the Deputy
Commissioner of Taxes for the district in which the applicant resides, unless there is a special Refund
Circle, in which case, the al placations should be made to the Deputy Commissioner of Taxes of that
Circle.
NOTE 4. --- A non-resident person who has elected to be assessed on the basis of his total
income should state the amount in the space provided, other non-resident persons may leave it
blank.
NOTE 5. --- A non-resident person should make his application for refund to the Deputy
Commissioner of Taxes Exemptions and Refunds Circle. If his total income is made up of income
wholly taxed at source or dividends for both and in other cases to the Deputy Commissioner of
Taxes of the Circle in which the greater part of his income arises. If the non-resident tax-layer is
assessed through a statutory agent, the application for refund should be made to the Deputy
Commissioner of Taxes who has jurisdiction over the statutory agent.
NOTE 6. --- The applications may be presented by the applicant in person, or through a duly
authorised agent or may be sent by post.
141
ASSESSMENT FORM
(M 1457(65) C.B.R.)
142
ASSESSMENT
------------------- FORM
REFUND
Serial No.
Code
Demand and collection Register no.........................................
No,
Category of the case as per this assessment ............................
Assessment year ......................................................................
Commissioner's Zone
Section under which assessment or refund is made ................
Circle/Division.........................................................................
Amount of
income of
loss of the
year under
assessment
G.I.R. Number ...........................................
Name of assessee ......................................
Address .....................................................
Status .........................................................
....................................................................
Detailed sources of income
2
3
Amount of loss
(Sec.10) of earlier
years set off against
income in col.3 or
added to loss of col.3
and/or earned
income allowance.
Resultan
t income
or loss
4
5
Tax already
deduct or
otherwise paid at
source.
Income-
Super-
tax
tax
6
7
1
A.
INCOME ACCRUING, ARISING OR
RECEIVED IN OR DEEMED TO HAVE
ACCRUED, ARISEN OR BEEN RECEIVED
IN BANGLADESH.
Sec. 7. -- Salaries -Government/Others ......................
Taka
Taka
Remarks
8
143
Sec. 8. -- Interest on Securities--
(a)
Government of Bangladesh
Tax free / taxed.
(b)
Local Authorities and
companies-taxed
Sec. 9. -- Property . .
..
Sec. 9A. -- Agricultural income
Sec. 10. --
..
..
Business,
profession
or
vocation (give description of
trade,
profession,
etc.,
below).
Share of profits from R.F .
(untaxed) Share of profits
from
U.R.F.
(taxed)/
(untaxed).
Share of profits from A.O.P.
(taxed)/ (untaxed).
Sec. 12. --
Other sources-Dividend/ Others . .
Sec. 12B. -- Capital gains
..
TOTAL INCOME UNDER A . .
B. INCOME ACCRUING OR
ARISING ABROAD NOT
INCLUDED IN 'A' ABOVE-Assessed on remittance/
accrual basis . .
TOTAL INCOME UNDER B . .
TOTAL WORLD INCOME (A+B)
..
..
144
1
2
3
4
Code
Amount
Remarks
No.
COMPUTATION OF THE TAXABLE INCOME: -Total incomeDeductPersonal allowance
..
..
..
..
..
Earned income allowance
..
..
..
..
..
Live insurance premium
..
..
..
..
..
Contributions to Provident/ Superannuation Fund . .
..
..
Interest on accounts in recognized Provident Funds u/s in 58F
..
Investments in Government Securities and Post Office Savings
Certificates, etc., u/s15AA.
Investments in the share-capital of approved industrial public
companies, etc, u/s 15C.
Purchase of Books u/s 15F . .
..
..
..
..
Education allowance u/s 15/E
..
..
..
..
Contribution u/s 15D . . . .
..
..
..
..
145
146
Deduction from salary in respect of contract for deferred annuity
under second proviso to section 7(1).
Other items, if any
...............................................................................................
Total amount liable to straight-line deduction………………….
Taxable Income
...................................................................................................
1
Income tax and Super tax chargeable on total income
…..................................................
Income-tax
Average rate of ------------......................................................................................
Super-tax
Sums included in total income in respect of which Income-tax and/or
Super-tax is not payable.
Interest from tax-free securities exempt u/s 8
...............................................................
Share from A.O.P. or U.R.F. on the profits of which tax has already
been paid
2
3
4
Income
Super
Remarks
tax
tax
Taka
Taka
147
1
2
Income exempted from tax u/s 14A ...................................................................................
Income exempted from tax u/s 15D (income of company only) ........................................
Other items, if any (Give details) ........................................................................................
Total amount upon which relief is due and income-tax
and/or super-tax thereon.
for I.T. relief ........................
for S.T. relief .......................
Deduct-I.T. and S.T. deducted or otherwise paid at source- ..............................................
Double Income-tax relief with countries (Give names) ......................................................
I.T. & S.T. paid as per original assessment on (date) ........................................................
I.T. & S.T. refunded as per original assessment on (date) ................................................
Amount of advance payment of tax ...................................................................................
Amount of tax assessed u/s 23B ........................................................................................
Payable
Net amount of I.T. and S.T. ----------------Refundable
3
4
148
Penalties under --
18 Section 25(2), 28, 44E, 44F and 46(1)
Code No. 600, 610, 620, 630, 640
Composition u/s. 53(2).
Balance payable or refundable.
Interest u/s 18A.-
Interest payable by the assessee u/s 18A(6) or (8)—
80%/75% of the tea determined on the income to which Sec. 18 does not
apply at the rate applicable in 19
-19 .............................................
Tax paid u/s 18A(2) or (3) ..........................................................................
Difference ..................................................................................................
Interest thereon at 1½% per month from ............................... to ...............
Interest under section 18A(7).
Total interest payable by assessee .............................................................
Deduct--Interest payable by Government u/s 18A(5) ................................
Net amount of Interest ................................................................................
149
payable
Total sum --------------------
(in figures) taka ...........................................................
refundable
(in words) Taka ..........................................................
Dated
Deputy Commissioner of Taxes,
Circle/ District, etc.
Date of issue of notice of demand/ refund Vouchers.
Record of cash refunds.
No. and date of Voucher ................................................................... Amount of Refund
Taka.
________________________________________________________________________
150
C
I.T.-31
RECEIPT (to be given to the payer)
 Ordinary collections
Miscellaneous
III.- Corporation tax
Excess Profits tax
Business Profits tax
*Income-tax
Super-tax
miscellaneous
IV.- Taxes on income other than Corporation tax
Surcharge
Excess Profits tax
Business Profits tax
Invoice of tax paid into ...................... Treasury/Sub-treasury
for the year 19 -19
Page and Serial No. in
Demand Register and G.I.R.
No.
1
Name and address of
assessee**
Amount ( to be entered in words as
well as in figures). For classification of
the amount of tax shown against ‘D’
see reverse
2
3
Tk.
F.
D.
Paisa
151
RECEIVED
Date.........................................
Treasury Officer
Sub-treasury Officer
Treasurer
Treasury Stamp
*Superfluous words should be deleted.
Note.--- **Please give name and address clearly in block letters in the space
provided.
152
I.T.31(a)
IV.- Taxes on income other than Corporation tax
* Super-tax
Income-tax-Ordinary Collections
Treasury
Invoice of tax paid into
Sub-treasury.
Name and
Tax due for
Amount (to be entered in words
address of
the month of
as well as in figures)
employer
Tk.
Paisa
I.T.31(a)
Duplicate (to be retrained in the Treasury)
IV. Taxes on income other than Corporation tax
* Super-tax
Income-tax-Ordinary Collections
Treasury.
Invoice of tax paid into
Sub-treasury
Name and
Tax due for
Amount (to be entered in words
address of
the month of
as well as in figures)
employer
Tk.
Paisa
Dated
Dated
Original (to be returned to the Deputy Commissioner of Taxes.
, the
19
.
For use in the Treasury
Office
1. No. of Chalan
Received and grant receipt
2. No. of entry in I.T.
Receipt Register
3. Date of entry in I.T.
Receipt Register
Signature of person responsible for
Treasury Accountant.
disbursement of salaries
Treasury Officer.
I.T. Office
Stamp
* The superfluous words should be detected
, the
19
.
For use in the Treasury
Office
1. No. of Chalan
Received and grant receipt
2. No. of entry in I.T.
Receipt Register
3. Date of entry in I.T.
Receipt Register
Signature of person responsible for
Treasury Accountant
disbursement of salaries
Treasury Officer.
I.T. Office
Treasurer
Stamp
Treasurer.
Treasury
Treasury
Stamp
Stamp.
* The superfluous words should be detected
I.T.31(a)
Receipt to be given to payer
Treasury.
----------------------------------Sub-treasury.
Received the sum of Tk.........................
Income-ta
On account of ----------------------------Super-tax
On salaries of employees for the month
of ................................................................
due from.......................................................
.....................................................................
......................................................................
......................................................................
.
Treasury.
Date.
Treasury Officer.
Sub-treasury Officer.
Agent' Sonali Ban
Bangladesh Bank.
Treasury
Stamp.
I.T.31(b)
[Original (to be returned to the Deputy Commissioner of
Taxes]III.- Corporation tax-ordinary collections*
IV.- Taxes on income other than Corporation tax
*Super-tax
---------------------------------------------------------Income-tax-Ordinary Collections
Invoice of tax paid under
section 18A(10A) of the
Treasury
Income-tax Act into
--------------------------------------Sub-treasury
for the year 19
.
G.I.R. No.
Name and address of
Amount (to be entered
the assessee (in block
in words as well as in
letters)
figures)
Duplicate (to be retained in the treasury.)
IV.- Taxes on income other than Corporation tax
*Super-tax
---------------------------------------------------------Income-tax-Ordinary Collections
Invoice of tax paid under
section 18A(10A) of the
Treasury.
Income-tax Act into --------------------------------------Sub-treasury.
for the year 19
.
G.I.R. No.
Name and address of
the assessee (in block
letters)
Amount (to be entered
in words as well as in
figures)
Tk.
Dated
, the
19
.
Received and grant receipt
For use in the Treasury
Office
1. No. of Chalan
2. No. of entry in I.T.
Receipt Register
3. Date of entry in I.T.
Receipt Register
Treasury Accountant
Tk.
Dated
19
.
, the
Received and grant receipt
Signature of person making
The payment.
Signature of person making
The payment.
Stamp
For use in the Treasury
Office
1. No. of Chalan
2. No. of entry in I.T.
Receipt Register
3. Date of entry in I.T.
Receipt Register
Treasury Accountant.
Stamp
Corporate tax
----------------------------Income-tax
On account of ------------------------------Super-tax
Under section 18A (10A) of the
Income-tax Act for the year ___________
from _____________________________
_________________________________
Treasury.
Date.
Treasury Officer.
Sub-treasury Officer.
Bangladesh Bank.
Treasury
Treasurer.
Treasury
Treasury
stamp.
* The superfluous words should be deleted
Treasury. ,
----------------------------------Sub-treasury
Received the sum of Tk.........................
Manager'
I.T. Office
Treasurer
I.T.31(b)
(Receipt to be given to payer)
Treasury Officer.
Treasury Officer.
I.T. Office
153
I.T.31(b)
Stamp
* The superfluous words should be detected
Stamp.
Sonali Bank
154
Book No.
III.
IV.
Voucher No.
Corporation Tax-Refunds.
Taxes on income other than Corporation Tax-Refunds.
Income-tax
-----------------Super-tax
Counterfoil order for refund of tax.
--------------------------------------------------------------------Refund payable to
Assessment record No.
Date of order directing refund
* Amount of refund (a)
Number in demand and collection register showing collection of
amount regarding which refund is made
Initials of Deputy Commissioner of Taxes
*Signature of recipient of the voucher
Treasury
Date of encashment in the ---------------------Bangladesh Bank
* If the money is sent by money order, the amount of money order
commission should be entered separately.
* If the money is sent by money order the receipt issued by the Post
Office should be attached to the counterfoil.
(a) Classification.
Tk.
F. ..............................................................................
D.- ............................................................................
(i) Taxes paid by companies ......................
(ii) Other refunds .........................................
Double income-tax relief granted to companies.
(N.B.: Delete whichever sub-head is inappropriate).
Ps.
Book No.
I.T. 32
Voucher No.
III.
Corporation Tax-Refunds.
Income-tax
IV. Taxes on income other than Corporation Tax-Refunds -------------------Super-tax
Order for refund of Tax.
Payable at the
Treasury
Bangladesh Bank.
To
The Treasury Officer
Manager, Bangladesh Bank.
The Secretary
1. CERTIFIED that the reference to the assessment record of ----------------------------------------------------------------------------------------------------------------------------------------------------------for the year
No.
a refund of Tk. (a)
is due to
2. Certified that the tax concerning which this refund is given has been credited in the treasury.
3. Certified that no refund order regarding the sum now in question has previously been granted and this
order of refund has been entered in the original file of assessment under my signature.
4. Please pay to ________________________________________________________________ the sum of
Tk. _______________________________________________________________________
(figures and words)
_________________________________________ on account of the above refund.
Place
Date
Deputy Commissioner of Taxes.
Received payment
Claimant's Signature
pay Tk.
only.
The
19 .
Examined
Officer-in-charge of
Treasury.
the Bank's branch.
Accountant
The
19
.
(a) Classification
F. .....................................................................................
Tk.
Ps.
D. .....................................................................................
(i) Taxes paid by companies.............................................
(ii) Other refund. ..............................................................
Double income-tax relief granted to companies.
(N.B.: Delete whichever sub-head is inappropriate)
155
I.T.32-A.
Advice of refund of Income-tax.
Book No.
Voucher No.
Cheque No.
Date
Date
III.- Corporation Tax-Refunds.
IV.- Taxes on income other than Corporation
Income-tax
Tax- Refunds–––––––––––––––––––––––
Super-tax
––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––
Designation of the Officer issuing
the order of refund and the name
of his office.
Refund payable to
Assessment Record No.
Amount of refund
Number in demand and collection
register showing collection of
amount regarding which refund
is made.
Signature of Deputy Commissioner, of Taxes.
Dist./Circle/Ward/Division.
Seal
Date
Date of encashment in the treasury.
Treasury
Stamp.
Signature of Treasury Officer.
156
I.T.- 33.
Book No.
Voucher No.
Counterfoil of certificate to be given under the proviso to
Section 18(3) to a person desirous of securing deduction of
income-tax at a rate less than the maximum rate on interest on
securities.
Book No.
Voucher No.
Form of certificate to be given under the proviso to Section 18(3) to a person desirous of securing
deduction of income-tax at a rate less than the maximum rate on interest on securities.
-----------------------------------OFFICE OF THE DEPUTY COMMISSIONER OF TAXES
WARD/CIRCLE/DISTRICT/DIVISION.
-------------------------
Dated, the
19
.
To
1.
2.
3.
4.
5.
I hereby authorise (1)
to deduct income-tax at the rate of (2)
securities to their present holder (3)
Date
Person to whom given
Person to whom addressed
Rate of deduction sanctioned
Description of securities concerned
-------------------------------------------------Year in
*Initials of
which
Deputy Commissioner of Taxes.
Certificate
reviewed.
--------------------------------------------Initials of
Deputy Commissioner of Taxes.
*If the certificate is
cancelled or revised the fact should be stated in this column
giving cross references.
I.T.-33.
when paying the interest on the following
This authorisation will remain in force for three years from the date of issue or until cancelled by
me whichever is the earlier.
under section 4(3) of the Income-tax Act, 1922
2. The income in this case is exempt ----------------------------------------- -----------under a notification issued under section 60(1)
of the Income-tax Act, 1922.
Deputy Commissioner of Taxes.
(5) Description of Securities.
Seal
(1)
(2)
(3)
(4)
Name and address of person paying the interest.
Rate of income-tax sanctioned.
Name o person receiving interest.
Holdings of separate member should be shown separately even though the income of one
holder is to be included in the income of another under Section 16.
(5) Strike out where not applicable delete inappropriate words.
Serial No.
NAME OF ASSESSEE
ADDRESS
1
2
3
4
5
6
7
Page No.
–––––––––– of D. & C.
S.No.
Register.
Category
Date of Assessment
Date when Form
IT.11/A/11B is due
Date of receipt of Form
11/11A/11B.
Date of issue of forms
10 & 11
Pending Assessments, if any
157
GENERAL INDEX REGISTIER
I.T.36
19
19 - 19
8
9
10
11
12
Assessment
13
14
15
16
Assessment
17
18
S. No. Register.
Date of issue of Form 10 & 11
20
21
22
23
24
Register.
S. No.
–––––––––– of D. & C
Page No.Assessment
Date of ––––––––––
Category
Form 11/11A/111B
19 – 19
Date of receipt of
Date when Form I.T. 11/11A/11B
is due
Page No.Assessment
19
Date of ––––––––––
19 – 19
Date of receipt of From
11/11A/11B
Category
Date when Form I.T 11/11A/B is
due
Date
issue of Form 10 & 11
S.No.ofRegister
–––––––––– of D. & C
Page No.
Date of –––––––––––––
11/11A/11B Category
19 – 19
Date of receipt of Form
Date when Form I.T.11/ 11A/ 11B
is due
Date
issue of Form 10 & 11
S. No.ofRegister.
–––––––––– of D. & C
page No.
Date of––––––––––
Date of receipt of Form
11/11A/11B.
Category
Date of issue of Forms 10 & 11
Date when Form I.T.11/11A/11B is
due
158
GENERAL INDEX REGISTER
19 – 19
159
I.T. 36.-A.
TRIAL OR NEW CASES REGISTER
1
Serial No.
2
Name
3
Address
4
Source of
information on the
basis of which the
name is entered
(e.g. I.T. 93,
anonymous letter
and Inspection
report) and the
date of entry in the
register as a
denominator
5
Date of issue of notice under
Section 22(2) and the annual
No. (show date as numerator
and annual No. as
denominator)
19 -
19-
19-
19 -
6
7
G.I.R
Date of Nil
Assessment
order or date
when the
proceedings
are dropped
No., if the
assessment
has
resulted in
a demand/
refund and
the date of
assessment
8
REMARKS
160
I.T. 38
INCOME-TAX
MISCELLANEOUS RECORD
––––––––––––––––––––––––––––––––––––––––––––––––––––––––--------------------------------------------DISTRICT OR AREA–
––––––––––––––––––––––––––––––––––––––––––––––––––––––––--------------------------------------------Name of Assessee––––
Address––
Name in General Index Register––––
19
.
19
.
19
Amount under General Index Register.
PAPER OF RECORD
Order sheet
..
Acknowledgment of notice
under Section 22(2).
Acknowledgment of notice
under Section 22(4)
Acknowledgment of notice
under Section 23(2)
Acknowledgment of notice of
demand.
Acknowledgment of notice of
penalty.
Income-tax office copy of
challan.
Miscellaneous papers:Date on which weeded Initials
Deputy Commissioner of
Taxes.
.
Date on which
placed in record
Serial number in
record
Number of
papers
19
Date on which
placed in record
.
Serial number in
record
19
Number of
papers
.
Date on which
placed in record
Serial number in
record
Description of paper
Number of
papers
19
.
161
I.T. 39
ORDER SHEET
(For miscellaneous file)
Income tax office ––––
Assessment Year––
No. in general index–––––
Name of assessee–––
Number of record––––––
Serial Number
and date
Brief order, mentioning reference, if necessary
How complied with
and date of
compliance
I.T.-40.
INCOME TAX ASSESSMENT RECORD
DISTRICT OR AREA-
NAME OF ASSESSEE–––
ADDRESS OF ASSESSEE–––––
NUMBER IN GENERAL INDEX REGISTER––––
162
RETURN OF INCOME
ASSESSMENT RECORD
Number of Papers in
Assessment
form
Year
19
-19
..
19
-19
..
19
-19
..
19
-19
..
19
-19
..
19
-19
..
19
-19
..
19
-19
..
19
-19
..
19
-19
..
19
-19
..
19
-19
..
19
-19
..
19
-19
..
19
-19
..
19
-19
..
Assessment
order
Appellate
order
Date of
destruction
Initials of
Deputy
Commissioner of
Taxes
Number of
papers
Date of
removal
Initials of
personal
clerk
1
2
3
4
5
6
7
Tk. ps
Tk. ps
Tk. ps
* To be shown as a denominator.
8
Tk.
9
10
11
Tk. ps
Tk. ps
Tk. ps
12
13
14
15
16
17
18
Tk. ps
Tk. ps
Tk. ps
Tk. ps
Tk. ps
Tk. ps
Date
Of super-tax on other incomes
Of Corporation tax
Demand
Of super-tax on Federal Emoluments
Of Income-tax on other incomes
Of income-tax on companies
Total
Income
I.T. 41.REGISTER OF DEMAND AND COLLECTION
Of Income-tax on Federal Emolument
Date of issue of Notice of Demand.
Total Demand
Of super-tax on other income
Of Corporation tax
Of super-tax on Federal Emoluments.
Of income-tax on other
Of Income-tax on companies
Of Income-tax on Federal Emoluments
Total income as reduced by earned in-come
allowance.
Name and address of assessee
Index Number
163
I.T. 41.
Collection
19
20
21
Tk. ps
Tk. ps
22
23
Tk. ps
24
25
26
Tk. ps
Tk. ps
27
28
29
Tk. ps
Tk. ps
30
31
Tk.
ps
33
34
Tk.
Tk.
Tk. ps
Remarks.
32
serial number of assessment
from sent to Statistical Branch.
Collection
Interest payable under section
18A (7) creditable to XXInterest-misc.
Miscellaneous
Interest payable by assessee
under section 18A (6) or (8)
creditable to XX- interest Miscellaneous.
Collection
Interest
payable
by
Government debatable to 22Interest-Debts
and
other
obligation-C-interest and other
obligation-Misc.
Number and date of refund
voucher if refunded or number
and date of *adjustment memo,
if transferred to any other head.
Other Items
Date
Penalties under the I. T Act.
Other Item
Date
Amount
Section of the Act
Increase or decrease in present
assessment
Total last year
164
REGISTER OF DEMAND AND COLLECTION
I.T. 41.
Interest under section 18-A
35
36
165
20
I.T. 44
6
Rs.
7
P.
Rs.
8
P.
Rs.
9
P.
Rs.
10
P.
Rs.
11
P.
Rs.
12
P.
Rs.
13
P.
Rs.
Rs.
15
P.
Rs.
Arrear
Arrear
14
P.
Income-tax on
other incomes
Current
Income-tax on
companies
Current
Arrear
Current
Income-tax on
Federal Emoluments
Arrear
5
Current
Name of assessee making payment
4
Arrear
Treasury Challan No.
3
Super-tax on other
income
Corporation tax
Current
Date of payment
2
Super-tax or Federal
Emoluments
Arrear
Number in the Demand Register
1
Assessment demand
Current
Serial number
REGISTER OF DAILY COLLECTION
16
P.
Rs.
17
P.
Rs.
P.
18
19
20
21
22
23
24
25
26
27
28
29
30
Rs. p
Rs. p
Rs. p
Rs. p
Rs. p
Rs. p
Rs. p
Rs. p
Rs. p
Rs. p
Rs. p
Rs. p
Rs.
p
Ordinary collection of other
districts or circles
On dividends
received.
REGISTER OF DAILY COLLECTION- Concld
Remarks.
Totals of Cols. 6 to 35
District and circle
Ordinary collections of Districts or circles in other
District or circle
District or circle
District or circle
Interest
under
section
18A
Central Circle
Miscellaneous
Miscellaneous
Deduction under section 18
creditable to XX- Interest-
Interest payable by the assessee
Other items
Penalties under the I. T. Act.
Income tax
By others
Super-tax
By companies
By others
By companies
On other Emoluments
On Federal Emoluments
under deduction of tax
Interest or other sums received
Interest on securities
On other Emolument
On Federal Emoluments
166
I.T.44
31
32
33
34
35
36
37
Rs. p
Rs. p
Rs. p
Rs. p
Rs. p
Rs. p
Rs. p
167
I.T. 44A
Number of Treasury Voucher or
Cheque
Number of Refundee
Arrears
Current
Arrears
Current
Arrears
Current
Arrears
Current
Arrears
Current
Arrears
Current
Refund of
Corporation tax
(Company supertax) other than
Double Income-tax
Relief
Date of encashment of Refunded
1
Refund of super-tax other than double
Income-tax Relief
Number in the Demand Register
Serial Number
REGISTER OF DAILY REFUND
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
On Federal
Emoluments.
Rs.
p.
Rs.
On other income.
p.
Rs.
p.
Rs.
p.
Rs.
p.
Rs.
p.
Refund of Income-tax other than Double Income-tax Relief
On Federal
Emoluments.
Rs.
p.
Rs.
On income of
Companies.
p.
Rs.
p.
Rs.
On other incomes.
p.
Rs.
p.
Rs.
p.
Rs.
Arrears
Current
Arrears
Current
Relating to
tax on Federal
Emoluments
Relating to
Company
Super-tax
Relating to
other taxes
Relating to
tax on Federal
Emoluments
Relating to
Company
Super-tax
Relating to
Other Taxes
168
I.T. 44A
REGISTER OF DAILY REFUND--Concld.
Double Income-tax Relief
To Companies
p.
Rs.
p.
Rs.
p.
Refund of Miscellaneous items
To Others
Rs.
Penalties
p.
Others
18
19
20
21
22
23
24
25
26
27
Total
28
Remarks
29
161
I.T. 46
DEPRECIATION RECORD FOR OCEAN-GOING STEAMERS AND MOTOR VESSELS
PART I (a)
Name of steamer or motor vessel
The first year of depreciation allowance
PART II (b)
Total original cost including the original cost of additions considered for depreciation allowance in
the assessment years up to and including ..
.
Total depreciation allowance up to and including the assessment for
19 to which effect has been given up to and including the assessment
Balance of the original cost still to be allowed in the assessments
19 onwards
..
..
..
..
19 .
..
PART II
Assessment
year.
1
Original cost
including the
Original cost of
subsequent
additions (c)
2
Rate of
allowance
Depreciation
allowance
(a)
3
..
19
..
19
..
19
..
19
..
19
..
As in Part I.
Remarks
6
4
19
Balance of the
original cost
still to be
allowed.
5
As in Part I.
162
Assessment
year.
1
Original cost
including the
Original cost of
subsequent
additions (c)
2
Rate of
allowance
Depreciation
allowance (a)
3
4
Balance of the
original cost
still to be
allowed.
Remarks
6
5
19
..
19
..
19
..
19
..
19
..
19
..
19
..
(a) This form should be used for new and second-hand vessels as well as for additions
thereto. One form should be used for each vessel.
(b) The detailed computation of the figures shown in this part should be shown is a separate
sheet to be attached to this record. (This part is only required for vessels purchased before the
“previous year” for year of assessment 19 .)
(c) If any part of the vessel is discarded the original cost of the part discarded should be
deducted from the total original cost and should be kept distinct from the new additions in the same
year. The written down value of the discarded part as at the end of the next preceding assessment
year should be excluded from the figure in column 5.
(d) The figure to be entered in this column should be the full allowance irrespective of
whether it is actually given effect to or not.
163
I.T.-46 A.
TAXES DEPARTMENT
DISTRICT OR AREA
NAME OF ASSESSEE
GENERAL INDEX NUMBER
DEPRECIATION RECORD
INSTRUCTIONS
PART I . .
PART II . .
..
..
..
..
..
..
..
..
..
Pages
..
..
..
..
..
..
_____________
INSTRUCTIONS
PART I
(1) The word ‘year’ wherever it occurs refers to Assessment year.
(2) ‘Additions’ made during the year which are to be added to block account, and the
‘written-down value’ of machinery sold or discarded which is to be deducted, should be shown
separately against the appropriate entries provided. Additions should be in black ink and deductions
in red ink. Where the ‘written-down value of an asset discarded cannot be separately ascertained so
that the allowance under section 10(2) (vii) cannot be computed, the sale or scrap value of the asset
should be deducted instead of the written-down value
.
(3) Where the assets are only partly used for business, a proportionate capital value of the
asset should be entered in the block account and an explanatory note made in the Remarks column.
If the proportion of business use increases or decreases in subsequent years, the proportionate
written-down value in respect of such variation can be increased or decreased as the case may be.
(4) Under proviso (c) to section 10(2) (vi) the aggregate of all allowances, shall, in no case
exceed the original cost to the assessee of the building, machinery and plant. The terminal
depreciation, i. e., the depreciation allowance admissible in the last year may in most of the cases be
less than the amount worked out at the normal percentage. In order to determine this terminal
allowance and the year in which depreciation ceases, Part II of the Depreciation Record has been
prescribed. The terminal depreciation allowance should be shown separately in column 19 of Part I
of the Record. Total depreciation admissible in any year (column 20) will be the total of columns 2 to
19.
164
(5) The amount of allowance under section 10(2) (Vii) should be shown in column 24; and in
column 25 should be shown the amount actually written off in books of the assesse.
Where the difference between the written-down value of the asset sold and its sale price is
a profit, it should be shown as (+) in column 24 to distinguish it from loss which should be shown as
(-).
–––––––––
Part II
INITIAL DEPRECIATION
(1) This is an addition to the existing form I.T. 46-A Under section 10 (2) (vi). Proviso (c) to
section 10(2) (vi) limits the aggregate of all allowance to the original record the particulars of
termination of depreciation allowance after taking into account the initial depreciation.
(2) Year referred to in this form is the assessment year.
(3) Column 2 to 8 will show original cost and additions and extensions (as numerator) and
initial depreciation allowed (as denominator).
(4) When any entry is made in columns 2 to 8 it should be calculated when the depreciation
in respect of that item will normally cease. Against the year of termination, the year of original entry
in columns 2 to 8 will be entered in column 9 the amount of initial depreciation in column 10 and the
terminal normal depreciation in column 11. Year of termination may vary on account of double shift
or triple shift depreciation. When in any year multiple shift allowance is allowed, the year of
termination of depreciation allowance should be recalculated and entries in columns 9 to 11 revised
with appropriate note in remarks column.
(5) The amount in column 11 will be carried to column 19 of Part I against the terminal year
and the written-down value of that year in columns 2 to 17 of part I should be diminished by the
total of columns 10 and 11 of Part II.
165
PART I
166
BUILDINGS
Non-factory
Year
1
19
-19
Written-down value brought down
..
Additions
..
..
..
Total
..
Less- Written-down value of plant
discarded/Total of Columns 10 and
11 of Part II.
Balance
..
..
Less- Depreciation
..
..
19
-19
Written-down value brought down
..
Additions
..
..
..
Total
..
Less- Written-down value of plant sdiscarded/Total of Columns 10 and
11 of Part II.
Balance
..
..
Less- Depreciation
..
..
19
-19
Written-down value brought down . .
Additions
..
..
..
Total
..
Less- Written-down value of plant
discarded/Total of Columns 10 and
11 of Part II.
Balance
..
..
Less- Depreciation
..
..
19
-19
Written-down value brought down . .
Additions
..
..
..
Total
..
Less- Written-down value of plant
discarded/Total of Columns 10 and
11 of Part II.
Balance
..
..
Less- Depreciation
..
..
19
-19
Written-down value brought down . .
Additions
..
..
..
Total
..
Less- Written down value of plant
discarded/Total of Columns 10 and
11 of Part II.
Balance
..
..
Less- Depreciation
..
.. ..
nd
Factory
rd
st
1st class
2.5 p.c.
2
class
5 p.c.
3
class
7.5 p.c.
1
class
5 p.c.
2nd
class
10 p.c.
3rd
class
15 p.c.
2
3
4
5
6
7
167
Furniture and
Fittings.
8
9
Machinery and Plant
10
11
12
13
14
168
Machinery and Plant
Initial
depreciation
15
16
17
18
169
Total amount of
depreciation for
the year (Total of
depreciation
figures columns
2-18).
19
Total depreciation
taken into account
including the
amount brought
forward from
previous year
column 19 of this
year and column 23
of last year.
20
Amount of
depreciation
actually
allowed.
Balance of
depreciation
carried
forward
column 20
minus 2
21
22
Allowance under
Sec.10(2) (vii)
Amount
allowed in
assessment
Loss(–)
Profit (+)
Amount
actually
written
off in
books
Remarks.
23
24
25
170
PART II
171
Depreciation which will
normally cease under
proviso (c) to Section
10(2) (vi).
Original cost and additions and extensions
Initial depreciation allowed.
Year.
1
Building.
Remarks.
Machinery and Plant.
1st
Class
2nd
Class
3rd
Class
2
3
4
Year of Original
expenditure.
5
6
7
8
9
10
172
I. T.–48.
REGISTER OF TAX
Serial Number
Number in
Name
Designation and address
Gross amounts.
Year and
month in
which amounts
shown in
columns 2-5
were paid to
assessee
Salary,
wages,
annuity
or pension
1
2
3
4
Amounts of bonus,
gratuity fees,
commission
perquisites,
allowances, profits in
lieu of or in addition to
salary or wages,
payments made at or
in connection with the
termination of
employment, advances
of salary, etc. and all
other sums paid which
are chargeable to
Income-tax.
5
Tk. ps.
Tk. ps.
Tk. ps.
Tk. ps.
Overseas
pay
House
allowances
or value of
rent free
quarters
Salary, bonus
and all other
sums which
were due to be
paid for the
period noted
below but
which were
not actually
paid
6
7
Tk. ps.
Tk. ps.
Total
columns
2-6
19 -8 .
July
..
August
..
September ..
October
..
November ..
December ..
January
..
February ..
March
..
April
..
May
..
June
..
Total for the
years.
Any sun included in column 6 which has been included in column 5 in the previous year
I. T.–48.
173
ON SALARIES
in the Register
General Index
Deductions
Net
On
amount
Earned
account
On
On
on which
income
of
account
account
IncomePersonal allowance Provident
of life
of
tax-has
allowance
or other insuranee education
been
funds
premia
expenses deducted
8
9
10
11
12
13
Amount
of
Incometax
deducted
14
Amount
of
supertax
deducted.
15
Tk. ps.
should be shown in red ink.
174
Register of Tax recovered on Interest on Securities of local authorities and companies
of the Income-tax
Interest on Securities of local authorities and
companies
Challan
Name and
No. and
Amount of
Amount
Name and
address of
date of
Period
security and
Amount
of
address of
payee
payment
of
rate of
of
Incomepayer
of tax
interest
interest
interest
tax
1
2
3
4
5
6
7
175
I.T.-49.
Dividends and Interest and other payments made to Non-Residents under Section 18
Act, 1922.
Interest and other payments
Amount
of
interest
or other
sums
8
Dividends
Amount
of
incometax
Amount of
company
Super-tax
when the
payee is a
company
Amount
of
ordinary
Super-tax
when the
payee is
not a
company
9
10
11
Amount
of
dividend
12
Amount of
company
Super-tax
when the
shareholder
is a company
Amount
of
ordinary
Super-tax
when the
sharehold
er is not a
company
13
14
Remarks.
15
176
NO............................ OFFICE OF THE DEPUTY COMMISSIONER OF TAXES
MEMO
19
The firm of
Whose principal place of business is at
in this Jurisdiction, and upon whom a notice under Section 22(2) of the Income-tax Act,
1922, has been served, has a branch in your district conducted under the name and style of
..................................................................................................................................................
I shall be obliged by your furnishing me, on an early date, with a statement of the nature and
extent of its transactions, the amount and sources of its income (actual or estimated) in your
district, and also of the material, whether regular accounts or otherwise, upon which your
estimates are based, for assessment for the current year and request that no steps may be
taken in your district against the .........................................................branch of this firm.
2. Should you know of any additional firm of this place having branches in your
district, similar information may kindly be furnished to me in respect of such firms.
Deputy Commissioner of Taxes.
Ward/Circle/Division I.T. 50
ON BANGLADESH STATE SERVICE
(Address only).
To
TAXES OFFICE
No..............................
Date
19
MEMO
Please state whether the firms mentioned below, whose branch offices are situated
here have been assessed in your district on their income derived in this place, and
communicated to you under the letters of this office noted on the reverse. If so, please furnish
immediately certificates under Section 64 of the Income-Tax Act, 1922.
Deputy Commissioner of Taxes.
Ward/Circle/Division
ON BANGLADESH STATE SERVICE
(Address only).
I.T.51
177
For the year ending
31st
March
19
.
No.
of
I.T.–52.
19 -19 .
Certificate of Income-tax paid by the under mentioned person or company at the Head
Office under Section 64 of Act
XI
of
1922.
Name under which
the person or
company carries
on business at the
head office
Name of partners
at the head office
Places at which
the branch
business is
carried on
Names and
address of the
branch firm
Remarks
1
2
3
4
5
N.B- This certificate does not exempt the local agent from assessment on his salary,
commission, remuneration or other income assessable under the Act.
Deputy Commissioner of Taxes
Dated
19
.
Seal. Deputy Commissioner of Taxes.
No.
of
19
.
Office of the Deputy Commissioner of Taxes
Dated
19
.
True copy forwarded for the information of the
I.T.52
Deputy Commissioner of Taxes
178
Register
of
assessees
19
in
whose case
certificates under
-19
19
Sl.
No.
Name and
address of
head office
Name and
address of
branch
office
Number
and date of
letter
calling for
estimated
income of
the branch
Date of
issue of
certificate
Number
and date of
letter
calling for
estimated
income of
the branch
1
2
3
4
5
6
-19
Date of
issue of
certificate
7
179
Section 64 of the Income-tax Act, 1922, are issued.
19 -19
Number
and date of
letter
calling for
estimated
income of
the branch
8
19 -19
Date of
issue of
certificate
9
Number
and date of
letter
calling for
estimated
income of
the branch
10
I.T.–53.
19
Date of
issue of
certificate
11
-19
Number
and date of
letter
calling for
estimated
income of
the branch
Remarks.
Date of
issue of
certificate
12
13
14
180
GENERAL SURVEY
Name of Town
District & P.S.
Time taken for Survey (Dates) from.................................. to.........................................
Sl.
No.
Municipal or
Unon Board
Registration
No.
Name
and
address
of the
occupier
Status
(also
whether
Resident
or not)
Name and address
:- (1) Husband in
case of married
woman/widow.
(2) Father in case
of minor. (3)
Partners in case of
Firms with shares.
1
2
3
4
5
Nature of business
with date of starting
and initial capital in
the case of a new
business. These
particulars should be
invariably obtained
details of any other
source of income, if
any.
6
Turnover or gross
receipts estimated
7
181
REGISTER
I.T.-54.
Ward
Street
Union Board
Village
Name of Survey Inspector.................................................................. Page No..........................
Net
income
estimated
Branches if
any, or Head
office, if
branch
Other sources of
income of
partners with
estimate under
each source
Nature of account
books kept, &
pages of account
books signed &
any other relevant
facts worth noting
8
9
10
11
G.IR./T.R.No.
of the
occupier, if
old
assesseee
12
D.C.T’s
order
with date
13
Complianc
e with
D.C.T’s
order &
date of
complianc
e. (If a file
has been
started
state the
GIR/TR
No.)
14
182
I.T.54-A.
HOUSE PROPERTY
Town
Name of
District & P.S.
Time taken for Survey (Dates) from............................................. to..........................................
Sl.
No.
Municipal or
Union Board
Registration
No.
Annual
Rental
Valuation on
Register
Actual rent
found on
Survey
1
2
3
4
Name & address of owner with name &
address of :-
(1) Husband in case of married woman.
(2) Father in case of minor.
5
183
SURVEY REGISTER
Ward
Street
Union Board
Village
Name of Survey Inspector...................................................................Page No...........................
Sources of income of the owner and the
husband or father of the minor and an other
relevant facts worth noting
6
G.I.R. or T.R. No.
of the owner (and
also of the husband
and further of the
minor), if old
assessee
D.C.T’s Order
with date
Compliance with
D.C.T. orders and
date of compliance
(if a new file has
been stated, state
the G.I.R.T.R.No.)
7
8
9
184
I.T.-55.
Name of Owner or Agent
No.
Address
Municipal
Rateable
Value
Street
REMARKS
I.T.-57.
No.
Acknowledgement slip
Name..............................................................................................................................
Address..........................................................................................................................
Received Income-tax, Sales tax, Notice Form
No............................Dated....................................... relating to...................................
Assessment year..............................................................
Served by
(ii) letter No.........................................................
Dated.................................. from
Deputy Commissioner of Taxes
....................
Assessee.
Peon
Ward.........................................
Division
.................................on
Circle
Division
Acknowledgement Slip
Name ...............................................................
Address ...........................................................
Received (i) Income-tax/Sales-tax notice
form No: ......................dated.........................................relating to
I.T.-57(Rev.)
185
assessment year ...............................................................................
(ii) letter No.
dated................................................................ from Deputy Commissioner of Taxes
Ward
on
Div.
Circle
District
Signature....................................
(Assessee/Authorised Representative)
Served by
Peon:
Ward
Division
Circle
District
I.T.-58
assessment of
Certificate of------------------------------------- Income-tax
Payment of
Deputy Commissioner of Taxes office at...........................
Date.....................................
I HEREBY certify that.............................................................................................................
of ............................................................................... has been asssesed
paid
income-tax for the year 19 on an income of over Tk...................................................
Deputy Commissioner of Taxes
I.T.-59.
Appellate Joint Commissioner of Taxes
Range.
Appeal No.
Appellant’s name
Appellant’s address
of
186
Forwarded to the Deputy Commissioner of Taxes of the Circle who is requested to submit the
connected records with any remarks that he may consider necessary.
2. The hearing of the appeal:
(a) has been fixed for
at*
(b) has not yet been fixed and will be notified later.
**3. The Deputy Commissioner of Taxes is required to report specially on the points raised
in the following paragraphs of the appeal petition:Appellate Joint Commissioner
Date
Resubmitted with my Assessment file(s)
The assessment records are not sent as penalty
proceeding under section 28 are pending.
G.I. No.(s)
Remarks (and report) attached.
(1) ....................................
I have no remarks to offer.
(2) The order appealed against was made under
Section
Sub-section.
The notice of demand was served on....................................................
(3) The intimation of the order under
section was served on..............................
The application for a copy of the order under appeal was received on..............................
and the said copy was supplied on .....................................................
(4) The appeal is
(5) I
Date
within time
out of time
wish
do not wish
to be heard.
Deputy Commissioner of Taxes
To
The Appellate Joint Commissioner of Taxes.
Range.
Inappropriate words to be scored out.
Date and hour.
Place.
To be struck out unless required for special reasons.
Numbers of paragraphs.
Circle
187
I.T.-60
Annual indent for ..................... forms required by the ...................... of................................
for use during the year 197 -8
.
Number of
Standard
form
1
Average
annual
consumption
for the past
three years.
2
Number of
copies
received on
last indent
Number at
present in
stock
Number now
indented for
Remarks.
3
4
5
6
188
I.T.-61
CONFIDENTIAL REPORT
File No.
Form E-1.
Gazetted Officer
Report on ......................................... for the period from ................................to ......................
SERVICES PARTICULARS
Age ......................................
Academic Record ................
Rank .....................................Date of entry into................ Service under
Circle or
Public service ……………..Certifying
charge .................................... Department ....................Officer
Whether passed DepartPresent Grade.............. commenced ..........................
mental examinations
Present Circle .............Service under Countersignand if so, by what
Pay ................. per month
ing
Officer
standard
commenced......................
GENERAL NOTES
1. The preparation of Confidential Reports is an important and responsible duty, and the
manner in which they are made will be taken account in judging the qualities of the
Certifying Officer. The opinions which are expressed should represent the result of
careful consideration so that if called upon the Certifying Officer will be ready to
justify his opinion. Reports should be rendered without reference to previous reports
by other reporting officers and neither Certifying nor Countersigning Officer should
pass to any other Officer any note or copies of his reports which he may have made.
2. Reports are to be made on each Deputy Commissioner of Taxes/assistant
Commissioner of Taxes/Extra Assistant Commissioner of Taxes immediately after the
close of the financial year.
3. Reports upon the work of Joint Commissioners are to be made by the Commissioner
at the close of the financial year.
4. The confidential report on each gazetted officer should be prepared in duplicate and
forwarded by the end of May each year to the Secretary, National Board of Revenue
in the case of the Deputy Commissioner of Taxes and to the member in the ease of the
Joint Commissioners.
If the officer is not in charge of a Circle, but is additional this should be stated.
189
REPORT ON QUALITIES AND PERFORMANCE OF DUTIES
Before attempting to make the report, the Certifying Officer should read carefully the
Notes below :
Outstanding
Very
good
Statisfactory
Below
average
Poor
Remarks.
1.
2.
a)
b)
3.
General intelligence ..
Knowledge of duties :For a Mofussil Circle ..
For a large City Circle ..
Judgment and sense of
proportion ..
..
4. Penetration ..
..
5. Initiative and Courage ..
6. Relations with public ..
7. Control of staff
..
8. Zeal
..
..
9. Output
..
..
10. Health
..
..
11. Suitability for promotion :(a) Of outstanding merit, eminently fitted for
rapid promotion.
(b) Very good and well qualified for promotion.
(c) Fitted for promotion in the ordinary course.
(d) not very fitted for promotion in the ordinary
course.
(e) Definitely unfitted for promotion.
(f) Not yet qualified (inexperienced).
12. Integrity and honesty.
Note.–In the case of Joint Commissioner, both Appellate and Inspecting, the word
‘Jurisdiction’ should be substituted for the word ‘Circle’ in item 2 above and the entires
against item II should be left unfilled.
NOTES
General Intelligence. Do the standards attained by this officer show that he is (a) of
exceptional mental alertness with a capacity for understanding or grasping complicated
sets of facts; or (b) of good intelligence, brighter than most people; or (c) of ordinary
intelligence; or (d) rather slower at grasping things than most people and in need of rather
more than normal instructions; or (e) dull and not easily able to assimilate instructions?
190
2. Knowledge of duties. If the officer has not been tested in any branch of work this fact
should be noted in the Remarks column. The mere knowledge of the Income-tax Act and
the instructions in the Manual is not of such importance for the purposes of this heading,
as it to be assumed that in elementary matters all Deputy Commissioner of Taxes know
what is in the Manual. What should be assessed under this heading is the knowledge of
case work of different kinds. thus an Deputy Commissioner of Taxes who has ably dealt
with large Banks. Insurance Companies, etc., in a City Circle might be marked or
“outstanding” or “very good” under sub-heading (b),
3. Judgment and sense of proportion. An officer with good judgment will apply his
knowledge wisely and not arrive at hasty or incorrect conclusions nor adopt wrong
methods. An officer with proper sense of proportion will give precedence to essentials
and not spend unnecessary time on petty or routine matters not will he tend to become
obsessed with one or two matters and press these without any sense of proportion.
4. Penetration. In Income-tax work one of the most important factors in the ability of the
officer to observe indications in accounts or documents placed before him which lead to
important points bearing upon the Income-tax liability of the assessee. Mere knowledge
of accounts or of the law does not make a good officer. He should have also the capacity
to find out the essential facts whether he is dealing with a large Company or with a
merchant who does not keep good account.
5. Initiative and courage. Is the officer ready and willing to tackle a heavy or difficult
task and is he prepared to take responsibility in making decisions of importance, or does
he constantly require the authority of his superior officer? Does be combat difficulties or
evade or shirk them? An officer should not, however, be adversely marked under this
heading for frankly consulting his superior officer on matters of major importance or
difficulty-consultation on such matters should be encouraged.
6. Relations with Public. Under this heading there should be considered an officers
general courtesy and tact and his ability to hold his own against powerful opposition.
There are some officers who will readily take a stand if the assessee has little knowledge
of Income-tax or is not an important person, but would give way if confronted by
important people or by persons who are very expert in Income-tax matters.
7. Control of Staff. Has the officer capacity of organise the work of his staff and to get
the best work from them and does he inspire confidence in them? An officer who tends to
drive or bully the staff does not necessarily get the best work from them.
8. Zeal. Does the officer work hard or is he indifferent about his work or is he definitely
lazy?
9. Output. The quantity of work (having regard to quality) should be taken into account
under this heading and a careful distinction should be drawn between the marking under
this and under the previous heading. An officer may be hardworking but slow; but
another officer who may be of only average zeal may be extremely quick and able
therefore to do a large quantity of work with a minimum of effort.
10. Health. A note should be put in this column of any exceptionally bad health on
extensive leave on account of ill-health during the period under review.
11. Suitability for Promotion. The remarks under this heading should give opinion of
the Certifying Officer of the suitability at the time of the report, having regard to the
officer’s experience but regardless of his seniority.
191
CERTIFYING OFFICER’S GENERAL REMARKS CERTIFICATE
(1) General remarks.
(2) Certificate.
I certify that in my opinion the standard of efficiency of the officer named in the
report as is stated.
Signed............................
Date..............................
Inspecting Joint Commissioner of Taxes.
Commissioner of Taxes.
COUNTERSIGNING OFFICER’S GENERAL REMARKS & CERTIFICATE
(1) General remarks.
(2) Certificate.
little
I have seen
some
of the work of this officer and subject to the note
a good deal
against each item and to my general remarks above, agree with the marking of the
Certifying Officer
Signed …………………………………
Date ………………………
Commissioner of Taxes.
I.T.-62
IN THE OFFICE OF THE APPELLATE JOINT COMMISSIONER OF
TAXES
Date of Order.
INCOME-TAX
Instituted on the
APPEAL
NO.
form the Order of the Deputy Commissioner of Taxes of
(1)
(2)
(3)
(4)
Year of assessment.
Name of Appellant.
Income Assessed.
Tax demanded
Income-tax
Super-tax
(5) Section under which assessment was made.
Date of hearingPresent for AppellantAPPELLATE ORDER AND GROUND OF DECISION.
161
I.T.-66.
Number
Date of
receipt
by
clerk
CORRESPONDENCE (RECEIPT AND ISSUE) REGISTER
Reply or fresh
Date of Date of
communication on same
(1) Title, (2) From whom (if
submiss receipt
originating office,
subject. From whomion by back by
enter“office” (3) Outside
Reference issued Outside No. and date
clerk or
clerk
No. and date (if received
to
whom and date
from outside) if indexed,
officer
enter “I” here)
1
2
3
……
4
5
6
……
……
……
……
……
……
……
……
……
7
Nature ‘R’ ‘D’
‘P’ ‘L’ OR
‘N’) and date
of disposal
8
162
I.T.-66.A.
RECEIPT REGISTER
Serial
No.
No. and date of
document
1
2
From whom received
3
SUBJECT
Signature of
receiving clerk
File
Number
4
5
6
....
....
....
....
....
....
....
....
Movement
7
....
....
....
....
....
....
....
161
I. T.-66-B.
S. No.
No. given on
the document
DESPATCH REGISTER
Whether
sent by
telegram
Address to which sent
Regd. post
or ordinary
post
BF.
Total carried forward ..
Value of postage stamps
Tk.
Ps.
162
I.T.-67.
DAILY STAMP ACCOUNT
VALUE OF STAMPS
Spent
Received
Tk.
Ps.
Tk.
Ps.
In hand
Tk.
Tk.
161
I.T.-68.
Paper taken out of the Records from charge of Record-keeper
No.
of
19
.
of
19
.
Dated
To whom given
For
No.
When given
Signature of the Clerk taking
Initial of the Record-keeper.
I.T.72.
Acknowledgement of receipt of papers
Received the following papers from the Commissioner of Taxes.
Number of copies
Commissioner of Taxes’s Circular
No.
of
19.
Correction List No.
to Income-tax Manual.
Income-tax Notification No.
Dated
19
.
Dated
Signature
Station
English Vernacular
Designation
BANGLADESH
POST CARD
WRITING SPACE
ADDRESS ONLY
THE COMMISSIONER OF TAXES
Note.– This receipt should be
returned duly signed to the Commissioner s
of Income-tax without delay.
It should be stamped with five paisa
stamp.
It should NOT be placed in an
envelope.
161
I.T.74.
REGISTER OF PROCEEDINGS INSRITUTED AGAINST DEFAULTERS UNDER SECTON 46 OF ACT, XI OF 1922 FOR THE
DISTRICT OF ...............................................
Serial
No.
Name of defaulter
1
2
Date of
Total issue of
process.
10
11
Address
File No.
3
Execution
of process.
12
4
Date when
credited in
Treasury
with chalan
No.
13
No. in
demand and
collection
Register.
Date of starting
proceedings under
section 46 and the
Sub-section under
which they are taken.
Tax
Penalty
Costs
5
6
7
8
9
AMOUNT REALIZED
ARREAR
Tax
Penalty
Costs
Total
Initial of Deputy
Commissioner of
Taxes.
14
15
16
17
18
Remarks If any portion of the
demand is Remitted this should be
noted here together with the date
of the remission order and the
name of the Officer sanctioning
the remission.
19
161
30
I.T.-77.
33
and
Register of appeals under Section-
Sl.
No.
Date of
receipt of
petition
Name and address of
assessee
G.I.R
Number
Designation of officer
(if any) against
whose decision the
petition is filed
Section of the Act
against which the
petition is made.
Date of
disposal.
1
2
3
4
5
6
7
Whether
Annulled-A.
Reduced-R.
Enhanced-E.
Set aside-S.
Confirmed-C.
8
Petitions under Section 66.
Assessment
If annulled
Amount of tax
discharged
9
Penalties
If cancelled
If reduced
If enhanced
If enhanced
or reduced
Whether
Amount of Confirmed-C. Amount of
Amount of
Amount of tax
extra tax
Cancelled-Cd.
penalty
extra penalty
discharged
demanded
Enhanced-E. discharged
demanded
Reduced-R.
10
11
12
13
14
Refunds
Whether
Confirmed-C.
Cancelled-Cd.
Varied-V
15
Amount
of refund
allowed
16
Brief note of any
other order
Confirmed-C.
Cancelled-Cd.
Varied-V.
Enhanced-E.
Reduced-R.
17
161
I.T.-78
REGISTER OF IRRECOVERABLE DEMANDS
Amount Remitted
Serial
No.
Demand
register
No.
Name of Assessee
Serial
No.
Demand
register
No.
Name of assessee
Tax
(a)
Penalty
(b)
Cost
(c)
Total
(d)
By whom remitted
Date of
order
Remarks
By whom remitted
Date of
order
Remarks
Amount Remitted
Tax
(a)
Penalty
(b)
Cost
(c)
Total
(d)
201
I.T.-81
APPLICATION FOR RELIEF FROM DOUBLE TAXATION UNDER SECTION 49
AA OF THE INCOME TAX ACT, 1922
I,.............................................................................................................................................
.......of................................................................................s....................................................
...............
do hereby declare that I have paid directly or indirectly in the territory of ......................... taxes
on income referred to in the agreement for avoidance of double taxation between the
Government of Bangladesh and the Government of that territory, amounting to
........................... in respect of income from sources in ........................................................
amounting to ................, for the period from.................................. to........................................,
and that Bangladesh Tax, as defined in that agreement amounting to Tk.......................... is also
payable on the same income/income from the same sources amounting to
Tk...........................................................
I further declare that I Was resident in Bangladesh for the period on the basis of
which the doubly taxed income stated above is assessable in Bangladesh and that the tax
first mentioned in the preceding paragraph is the amount paid after taking into account
any exemption, abatement or relief under the said agreement, or otherwise to which I am
entitled in the said territory.
I now pray for relief by means of tax credit amounting to Tk.................... under
section 49AA of the Income Tax Act in accordance with the provisions of the Third
Schedule of the Act. My income from all sources to which this Act applies during the
“previous year” ending on.....................19............amounted to Tk........................... only,
as shown by my return of income attached/already submitted.
Signature.
Dated.....................................19
202
I.T.-81-A
APPLICATION FOR EXEMPTION FROM BANGLADESH INCOME-TAX IN RESPECT OF
ROYALTIES (OTHER THAN NATURAL SOURCES ROYALTIES), PENSIONS (OTHER
THAN PENSIONS PAID BY OR ON BEHALF OF THE GOVERNMENT OF BANGLADESH)
AND PURCHASED ANNUITIES DERIVED FROM SOURCES WITHIN BANGLADESH IN
ACCORDANCE WITH THE PROVISIONS OF AN AGREEMENT HAVING EFFECT UNDER
SECTION 49AA BY A PERSON RESIDENT IN THE TERRITORY WITH THE
GOVERNMENT OF WHICH THE AGREEMENT IS MADE TO BE FILED BY AN
INDIVIDUAL
Form to be completed by an individual who is a resident of...................... (see Note 1) and
claims relief from BANGLADESH INCOME TAX in respect of ROYALTIES (other than
Natural resources royalties), PENSIONS (other than Bangladesh Government pensions) and
purchased ANNUITIES derived from sources within Bangladesh.
When this form has been completed and signed, and has been certified by the Taxation
Authorities of . . . . . . . . . . . (See Note 1) it should be forwarded to the Deputy Commissioner of
Taxes shown in Note 2 overleaf. The form must be accompanied by the appropriate certificates of
deduction of tax in the case of a claim to refund.
QUESTION
1. What is your full name and residential
address? (Reply to be given in BLOCK
letters).
2. Has any previous claim or return of
income been made for the purposes of
Bangladesh income – tax? If so, when and
from what address was it made and by
whom was it signed?
3. Have you ever been resident in
Bangladesh? If so, when were
you so
resident, for what period, and what was
your last address therein?
4. What periods have you spent in
Bangladesh during the last four years? The
dates of arrival and departure should be
given.
5. What periods have you spent outside (see
Note 1) during the last four years? The
dates of departure and return should be
given.
6. Have you possessed or retained the use of a
place of residence in Bangladesh? If so,
state the full address. If it is no longer
possessed or retained, state the date on
which it was given up.
REPLY.
203
QUESTION
7. Are you engaged in any trade or
business in Bangladesh? If so, give full
particulars.
8. Have you any income from sources in
Bangladesh other than those shown in
the schedule overleaf? If so, give full
particulars.
9. If you claim to have the income paid in
future without the deduction of
Bangladesh tax( See declaration below),
please state:
(i)
whether any change in the abovementioned
circumstances
is
expected to occur in the next three
years; and
(ii)
Whether the whole of the income
will be remitted to . . . . . . . . . . . . . .
. . .. . . . . . . .. . .. . . . (See Note 1)
REPLY
DECLARATION TO BE MADE BY CLAIMANT
I declare that I am beneficially entitled
to the income derived from the sources
specified in the Schedule below and that to the best of my knowledge and belief, all the
particulars entered on this form are true and correct in every respect. Therefore claim
*refund of Tk. . . . . . . . . . . . . . . . .... . . . . . . . . . .
* that the said income may be paid to me in
future
without deduction of tax.
Signature of Claimant. . . . . . . . . . . . .
Date . . . . . . . . . . . . . . . . . . . . . . . . .
*Delete if inapplicable.
CERTIFICATE OF TAXATION AUTHORITIES
OF . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . (See Note 1)
I/We certified that .. . . . . . . . .. .. . . . . .is resident in . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . ..
(See Note 1) and subject to . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
See Note 1) tax in-respect of the income included in this claim.
Signature
Official Stamp . . . . . . . . . . . .
. . . . . . .. . . . . . . . . . . . . . . . . . . . .
Designation . . . . . . . .. . . . . . . . . . . . . . . . . . .
Date
. . . . . . . . .. . . . . . . . . . .
204
SCHEDULE
(Full details of the income in respect of which relief is claimed must be entered below)
1. PENSIONS AND PURCHASED ANNUITIES
Full description of
Contact number,
income (in BLOCK
if any
letters) of person by
whom paid
Amount
of
income
from
each
source
Date or dates on
which pension or
annuity is payable
Amount of
Bangladesh
deducted
II. ROYALTIES
Full name and/address (in BLOCK letter)
of (a) the person in Bangladesh by whom
the royalties are paid, (b) the agent, if
any, in Bangladesh by or through whom
the payments are made.
Amount of
income
from each
source
Amount of
Bangladesh
tax reduced
-----------TK. Ps.
-------------TK. Ps.
------------
--------------
----------------------------------------------------------------TOTAL AMOUNT of INCOME
...
TOTAL AMOUNT of BANGLADESH TAX...
NOTICES
1. Insert the name of the territory with Government of which the Agreement was made under
which exemption from the Bangladesh tax is claimed.
2. Class of persons
(a) Persons whose total income in
Bangladesh is made up of income wholly
taxed at source or dividends or both.
(b) Persons assessed through statutory
agents under section 43 of the Income
tax Act, 1922, whether their income
arises in a single District or more than
one Districts
(c) Other persons with any income for
direct assessment, e.g., house, property,
interest, etc.
Deputy Commissioner of Taxes.
Exemptions and Refunds Circle.
or
the D.C.T. having jurisdiction on the
assessee or agent
Circle in which the statutory agent carries
on the business by reason of which incometax is chargeable in his name under section
42, or where he resides as the case may be
Circle in which the income for direct
assessment
is
assessed.
26
205
I.T.-81-B
APPLICATION FOR EXEMPTION FROM BANGLADESH INCOME-TAX IN
RESPECT OF
ROYALTIES (OTHER THAN NATURAL SOURCES ROYALTIES), PENSIONS OTHER THAN PENSIONS
PAID BY OR ON BEHALF OF THE GOVERNMENT OF BANGLADESH AND PURCHASED ANNUITIES
DERIVED FROM SOURCES WITHIN BANGLADESH IN ACCORDANCE WITH THE PROVISIONS
OF AN AGREEMENT HAVING EFFECT UNDER SECTIONS 49AA BY A PERSON RESIDENT IN THE
TERRITORY WITH THE GOVERNMENT OF WHICH THE AGREEMENT IS MADE TO BE FILED BY
A
COMPANY
Form to be completed by responsible officer of a company which is a resident
of.......................................... (see Note 1) and claims relief from BANGLADESH INCOME TAX in
respect of ROYALTIES (other than natural resources of royalties) derived from sources within
BANGLADESH
When this form has been completed and assigned and has been certified by the Taxation
Authorities of................. (See Note 1) it should be forwarded to the Deputy Commissioner of
Taxes shown in Note 2 below. The form must be accompanied by the appropriate certificates of
deduction of tax in the case of a claim to repayment.
QUESTION
REPLY
1. What is the full name and address of the
company? (Reply to be given in BLOCK letter).
2. Where is its business managed and controlled?
3. Is the company engaged in trade or business in
Bangladesh? If so, give full particulates.
4. If the company claims to have the income paid in
future without the deduction of Bangladesh tax (see
declaration below), please state whether any change
in the above-mentioned circumstances is expected
to occur in the next three years.
DECLAFATION TO BE MADE BY THE RESPONSIBLE OFFICER
I declare that the company is beneficially entitled to the income derived from the sources
specified in the Schedule overlearf and that to the best of my knowledge and belief, all the
particulars entered on this form are true and correct in every respect. I therefore, claim on
behalf of the Company...............................
*refund of TK.......................................................................
*that the said income may be paid to the company
in future without deduction of tax.
Signature....................................................
Date...........................................................
*Delete if inapplicable.
206
CERTIFICATE OF TAXATION AUTHORITIES
Of ..................................................................................................(see Note 1)
I/We certify that.................................... is resident in ................................. .................and
subject to ................................(see Note 1) tax in respect of the income included in this claim.
Signature..................................
Designation..............................
Date.........................................
Official Stamp................................................
SCHEDULE
(Full details of the income in respect of which relief is claimed must be entered below)
ROYALTIES
Full description of
royalties, etc.
Full name and address (in BLOCK
letters) of (a) the person in
Bangladesh by whom the
royalties are paid (b) the agent,
if any, in Bangladesh, by or
through whom the payments are
made.
TOTAL AMOUNT OF INCOME..
Amount of
income from
each source.
Amount of
Bangladesh tax
deducted.
TK.
TK.
Ps.
Ps.
..
TOTAL AMOUNT OF BANGLADESH TAX ..
..
NOTE
1. Insert the name of the territory with the Government of which the Agreement was made under
which exemption from Bangladesh tax is claimed.
2. Class of persons
Deputy Commissioner
of Taxes.
(a) Companies whose total income in
Exemptions
and
Refunds
Circle.
Bangladesh is made up of income wholly
taxed at source or dividends or both.
(b)Companies assessed through statutory
agent under section 43 of the Income-tax Act,
1922, whether their income arises in a single
District or more than one District.
Circle in which the statutory agent carries on the
business by reason of which income-tax is
chargeable in his name under section 42, or
where he resides, as the case may be.
(c)Other Companies with any income for
direct assessment, e.g., house property,
interest, etc.
Circle in which the income for direct assessment
is assessed.
207
I.T.-85
No.
of
19
19
.
Deputy Commissioner
of Taxes.
................................................19
.
To
...........................................................................................................................................................
.............................................................................................................
WHEREAS the sum of Taka......................................................................................
is due from .............................................. on account of Income-tax, I, the Deputy Commissioner of
Taxes of ............................ hereby require you, under Section 46(5) of the Income-tax Act, 1992, to
deduct the above amount from any sum chargeable under the lead `Salaries’ payable to the defaulter
subsequent to the date of this requisition and to pay forthwith the sum
Treasury Officer__
so deducted to the sub-Treasury Officer
at ..................................................................
Bangladesh Bank
for credit to the Government of Bangladesh, when you will be granted a receipt. A chalan is enclosed
herewith for the purpose.
And you are hereby warned that if you fail to comply with this order you will be liable to prosecution
under Section 51 (a) of the Income-tax Act, 1922 (XI of 1922).
Given under my hand and Seal this
day of
19
Deputy Commissioner.
of Taxes
.
Salaries Circle, ...........
208
I.T.-86.
FROM B
Notice under section 23(2) of the Income-tax Act, 1922.
Deputy Commissioner
of Taxes.
G.I. No.......................
Dated the.....................19
.
To
Dear Sir,
Madam,
There are certain points in connection with the return submitted by you under section 22
of the Income-tax Act, 1922 (XI of 1922) for the year ending ..................... in regard to which I
should like some further information. I should be obliged therefore if you could attend my office
at.............. on................... at....................... either in person or by a representative duly
authorised in writing in this behalf, or there produce or cause there to be produced at the said
time any documents, accounts and other evidence on which your return has been based.
Deputy Commissioner
of Taxes.
NOTE.—Failure on the part of an assessee to comply with the terms of the notice under section 23 (2) entails an
assessment to the best of the Deputy Commissioner’s of Taxes judgment and may further entail a penalty under
section 28 of the Act.
209
I.T.-87
OFFICE OF THE APPELLATE JOINT COMMISSIONER OF TAXES
Year—19 -19
Appeal No.
From District
Name of Petitioner
Address
District File No.
Assessment u/s__
Appeal against Penalty u/s_____
Order u/s
Date of order appealed against
Date of filling of petition
Date of adjournment
Date of hearing
Date of appellate order
Result of appeal
(Score out inappropriate items below.)
Rejected u/s 31(3)
Reduced u/s 31 (4)(a)/(f)
Enhanced u/s 31 (4)(a)/(f)
Annulled u/s 31(4)(a)
Set aside u/s 31 (4)(b)
Cancelled u/s 31 (4)(c)/(d)/(e)/(f)
Varied u/s 31 (4)(d)/(g)
210
I.T.-87-A.
OFFICE OF THE COMMISSIONER OF TAXES
Year—19 -19
Reference No.
Review No.
From District
Name of Petitioner
Address
District File No.
Date of filing of petition
Date when referred to High Court Division
Date of receipt of order of High Court Division
Date of review order
Revised Petition
Result of
Reference
[Here enter appropriate letter as per margin.]
A- Assessment annulled
C- Do. cancelled
E- Do. enhanced
R-Do. reduced
S- Do. set aside
U- Do. unsuccessful
.
211
I.T.-88-(L).
TAXES DEPARTMENT
District.
Circle.
Division.
Ward.
1. Year of assessment.
2. G.I.R. No.
3. Name of assessee (with complete address)
4. Status-(Whether individual, Hindu undivided family,
company, local authority, registered or unregistered firm or
other association of persons).
5. WhetherResident and ordinarily resident.
Resident but not ordinarily resident.
Non-resident.
6. Method of Accounting.
7. Accounting periods (To be shown separately for each
source of income).
8. Section and sub-section under which the assessment is
made.
9. D./C. No.
ASSESSMENT
212
I.T.-88 A
EXAMINATION REPORT
Assessment year
I. 1. Name and address of the assessee.
2. Status of the assessee.
3. WhetherResident and ordinarily resident.
Resident but not ordinarily resident.
Non-resident.
4.(a) Has the return been properly filled in including
the Property Schedule and Depreciation Form?
(b) Has the verification been dated and
properly signed by the person entitled
to sign it?
(c) Is the necessary information required
under section 38 furnished?
5. Sources of income with exact nature of
Business, profession or vocation.
(a) Sources of income in Bangladesh.
(b) Sources of income outside Bangladesh.
6. Branches:(a)
(b)
(c)
7. Shares of the assessee in:(a) Registered firms with G.I.R. Nos.
(b) Unregistered firms with G.I.R. Nos.
(c) Association of persons with G.I.R. Nos.
8. Partners:(a)Names with shares.
(b) Are they separately assessed?
If so where?
(If in your jurisdiction, quote G.I.
No. If in another jurisdiction, state
by which Deputy Commissioner of Taxes)
9. Income assessed in:19 -19 .
19 -19 .
19 -19 .
10. Income returned:- (a) Total income.
(b) Total world income.
11. Reference to I.T. 54 and definite facts therein
(state whether they tally).
12. Information regarding interest and other
payments (I.T. 93).
27
G.I. No.
213
13. (a) Name of the person present.
(b) Account books produced.
(c) Accounting periods. (To be shown
separately for each source of income).
14. General comments on accounts:(a) Whether the accounts are closed or unclosed.
(b)Stocks, how valued. (Cost price or market
price.)
(c) Method of accounting.
(d) Whether a balance sheet has been filed
duly signed by the assessee?
(e) Whether personal accounts have been
examined? (Copies of these accounts
to be reproduced in the report).
15. Whether income from subsidiary sources is
recorded in accounts?
-------Details of Examination
I.T.-90.
Notice under Section 34 of the Income-tax Act, 1922 (XI of 1922).
Deputy Commissioner
of Taxes office
Dated
G.I. No............................
To
Whereas I have reason to believe that your income assessable to income-tax for the year ending
30th day of June, 19 has
(a) escaped assessment,
(b) been under-assessed,
(c) been assessed at too low a rate,
(d) been the subject of excessive relief.
assess
I therefore propose to-----------the said income that has
reassess
(a) escaped assessment,
(b) been under-assessed,
(c) been assessed at too low a rate,
(d) been the subject of excessive relief.
I hereby require you to deliver to me not later than or within 35 days of year receipt of this notice,
a return in the attached form of your total income and total world income assessable for the said year
ending 30th day of June, 19.
Seal
(a) to (d) Unnecessary portions to be struck out.
Deputy Commissioner
of Taxes
214
I.T.-91.
CONFIDENTIAL
STATISTICS OF PAYMENTS MADE TO CONTRACTORS
Year
Name.
Address.
1
----------------
2
-----------------
Total
payments
made.
3
-----------------
Estimated
profits.
Remarks.
4
-----------------
5
------------------------
Signature of the officer filling in the Return.
Date
Designation
No.
Forwarded to the Deputy Commissioner of Taxes with reference to his letter
No.
,dated
19
.
215
I.T.-93.
From for communicating payments, etc., from one circle to another.
No.
Book No.
Dated
Payer
Payee
Name
Address
Number in general index register.
Amount paid TK
in cash__________
by book adjustment
Date of payment
Nature of payment
Where entered
Deputy Commissioner
of Taxes.
Forwarded to the Deputy Commissioner of Taxes.
Considered.
Initials of Deputy Commissioner of Taxes and date
216
I.T.93A.
FORM FOR COMMUNICATING IMPORT/ FORM FOR COMMUNICATING IMPORT/
EXPORT FIGURES (LAND CUSTOMS),ETC., EXPORT FIGURES (LAND CUSTOMS),ETC.,
FROM ONE CIRCLE TO ANOTHER
FROM ONE CIRCLE TO ANOTHER
Book No….........
Book No….........
S.No…..............
S. No…..............
To
----------------------------------------------------------------------------------------------------------------------------------------------Counterfoil….................................................
Name…..........................................................
Address…......................................................
…..................................................................
No…...............................
Value of goods
(excluding Custom, Duty).
…...................................................................
Date…...........................................................
D.C.T.’s Name….........................................
To
----------------------------------------------------------------------------------------Name of the importer/exporter. …............
…...............................................................
Address…..................................................
Name of the land customs Office…..........
…...............................................................
Nature of goods….....................................
Value of the goods (excluding Custom
Duty)….....................................................
Date of import/export…............................
Forwarded to D.C.T…..............................
Clerk-in-charge.
Date of receipt of
acknowledgment…..............................
M 1457(65)CBR
Entered import/export Slip No…..........in
communication slip register at serial No..
Clerk-in-charge.
217
I.T.93B. . .
I.T.93B.
INFORMATION SLIP
I.T.93B.
INFORMATION SLIP
Book No............. Serial No.......................
Book No............. Serial No.....................
No..................... Date....................
Name of authority inviting tender.
Name of authority inviting tender.
Received information slip
Book No.....................................
Date and No. of tender.
Date and No. of tender.
Name and address of contractor.
Name and address of contractor.
Estimated value of contract.
Estimated value of contractor.
Forwarded to D.C.T.
Forwarded to D.C.T.
Serial No....................................... and
entered in information register at
Serial No.........................
Income-tax____
Placed in Sales-Tax______
Enquiry
File No.
Deputy Commissioner of Taxes.
Date
Clerk-in-charge.
Date
Clerk-in-charge.
To
-----------------------------------------------------------------------------------
218
I.T.-93C.
Book No.............................
Serial No......................
Form for report of newly registered companies and partnership firms.
Office of the Commissioner of
Taxes (Survey and Collation
Branch)..................................
Dated the...............................
Name and address of the Company/
Partnership Firm.
.....................................................................................
.....................................................................................
Date of registration.
.....................................................................................
Authorised capital.
.....................................................................................
Nature of business.
.....................................................................................
Public or Private Company.
.....................................................................................
Name of Managing Director.
.....................................................................................
Forwarded to D.C.T.....................................................................................................
Clerk-in-charge.
-------------Acknowledgement
Received an I.T. 93 C Book No.................. Serial No................... A file has been started bearing T.R.
No.................................................................
Forwarded to the Deputy Commissioner of Taxes, Survey and Collation
Branch.........................................................................
Dated the.......................................................
Deputy Commissioner of Taxes....................
Circle.............................................
219
I.T.-93D
Book No.
Serial No...................
Office of the Commissioner of Taxes
(Survey and Collation Branch.)--------------------------------------------------------------------Dated the ...................... 19...........
Extract from the General Survey Register.
(see Register..................................... Page No..............................................................)
Name of the occupant:
(Particulars recorded
in cols. 3 to 5 of
the Register should
be copied here).
G.I.R. No. of the occupant (if
old assessee).
Address:
Sources of income:
(Particulars in Cols. 6 to
11 of the Register should
be copied here).
Forwarded to
C.T.I. (Survey & Collation Br.)......................................................
D.C.T..............................................................................................
Inspector.
___________
I.T.-93E.
Book No.
Serial No.............................
Office of the Commissioner of Taxes
(Survey and Collation Branch)---------------------------------------------------------------------Dated the-------------------------------19
Extract from the House Property Survey Register
(see Register------------- Page No.----------)
1. Address of the property:
2. Name and address of the owner: (Particulars in col. 5 of the
Register should be copied here.)
3. Annual Municipal rental value:
4. Actual rent found in survey:
5. Sources of income of the owner or husband or father:
(Particulars in Col. 6 of the Register should be copied
here.)
6. G.I.R./T.R. No.
C.I.T. (Survey and Collation Br.)------------------------------------------------------Forwarded-------------------------------------------------------------------------------------D.C.T.-------------------------------------------------- -----------------------------------Inspector.
220
Form for returning defective appeal petitions
Endorsement on P.R. No.
I.T.-102
dated
1. The petition is returned owing to the following defects:(1) It is not in the prescribed form. (Form enclosed)
(2) The form has not been properly filled in (see mark X).
(3) It is not verified as required by law.
(4) It has not been stamped with court-fee labels to the value of Taka..... ...............
..........................................................................................................
(5) The notice of demand
Order under section 23(6)
Intimation of the amount of loss served on the petitioner has not been
Intimation of the order of the refund enclosed.
(6)The order under................. bearing court-fee stamps for ............ has not been filed
with the
petition.
(7) The order under ................ filed has not been stamped with court-fee labels to the
value of
..........................................................................................
(8) The affidavit(s) filed should be on stamp papers of the value of Taka................
(9) Grounds of appeal not specifically stated.
2. Petitioner(s) may, if so advised, resubmit the petition after rectifying the defects.
Appellate Joint Commissioner.
Office of the Appellate Joint Commissioner of Taxes.
To
The Petitioner(s) through Vakil with a petition, Vakalat and Demand Notice bearing unpunched courtfee stamps of the value of Tk..................................................................
_________
I.T.-104
FORM A
ORDER OF ADJUSTMENT OF REFUND OF TAX
Dated the.......................19
.
To
THE TREASURY OFFICER,
.....................................................
1. Certified that with reference to the assessment records of Messrs/Mr./Mrs./Miss ...
..................................................................................................... (G.I.R./T.R. No................................a
refund of Tk................. (Takas.......................................... is due to them/him/her.
28
221
2. Certified that the tax concerning which this refund is given has been credited in the Treasury.
3. Certified that no refund regarding the sum in question has previously been granted and that this
order of refund has been entered in the original assessment file of the assessee under my signature.
This refund is adjusted towards
Corporation-tax
Income-tax
Super-tax
Sales-tax
due from this
assessee for 19...........
III-Corporation Tax
IV-Taxes on income other than Corporation tax.
Please therefore debit Central-Refunds
Income-Tax
Super-tax
IVA-Sales Tax-Central Refunds.
III-Corporation-tax.
IV-Taxes on income other than Corporation-tax.
and credit the amounts to Ordinary collections
Income-tax
IVA --Sales-tax
D.C.T.
FORM B
(To be returned to the D.C.T.)
Treasury.
Dated........................... 19
To
The D.C.T.,
.........................................................
Refunds-Adjustments-Your Memo. No.................... dated................ .............................
I have adjusted refund of TK.......................payable to Messrs/Mr./Mrs./Miss ...... .........
..............................................................................................................................................
to III.-Corporation-Tax_______________________
IV.-Taxes on income other than Corporation-tax --Income-tax Ordinary Collection.
Super-tax
IV--A--Sales Tax
Treasury officer.
_________
I.T.105
Form for returning defective Return of Income.
Taxes Office.
Dated
, The
19 .
To
Re: The form submitted by you as return of income for the assessment
year----------------------The return filed by
you is invalid because of the following defect(s) noticed therein. You are required to correct the
defect(s) mentioned below and submit the
.
222
Return y by
failing which you will be liable to be treated as an assessee who has
not submitted a Return and to be assessed under section 23 (4) and also to be penalized under section
28 or prosecuted under section 51 (c).
Top Heading1. The name and address has not been shown.
2. The status has not been shown.
Part I3. The income shown in column 2 against item
is only an estimated or approximate figure.
The exact amount of income or loss should be shown.
4. Against the sub-head “Sources other than those mentioned above" under the head "5.-Other
sources” details have not been given.
5. In section B details have not been given against item 1 and/or 2.
Section A has____
6. The total(s) of
Section A,B & C have
not been given.
Part II7. Details under item 4 are not given.
8. Total has not been shown.
Part III9. Particulars under (a)/(b)/(c) have not been given.
10. (Full) particulars under (b)/(c) have not been given.
Part IV11. The case under not (2) has not been filled up.
12. The figure carried to Part I of the return does not tally with the net profit (or loss).
13. A copy of the Profit and Loss Account or Balance Sheet or a copy of the statement which
corresponds to profit and Loss Account has not been furnished.
14. A copy of the Auditor’s Report and certificate has not been filed.
Part VI15. Particulars of income from property have not been given.
Declaration16.
17.
18.
19.
The declaration has not been signed by the proper person.
The verification has not been properly filled up so as to show the status of the assessee.
The period of accounting is not given.
The return has not been filled up and s
Deputy Commissioner of Taxes.
223
I.T.-105A
Form calling for Documents, Statements or Information from an
Asseessee.
Deputy Commissioner of Taxes.
Dated
, the
19
.
To
Re: the form submitted by you as return of income for the assessment
year........................................................
.................................
The following documents, statements or information which should have been submitted with the
return have not been furnished.
You are accordingly requested to furnish the same to me now by......................... ....... ....
................................. ..............................................................failing
which
*you will be deprived of the benefit under section 18(5).
you will be deprived of the benefit under section 15.
you will be deprived of the benefit of depreciation allowance admissible.
1. Amount of tax deducted at source on salaries, securities/dividends.
2. Certificates under section 18(9).
3. Certificates under section 20.
4. Insurance premium receipts.
5. Statement of prescribed particulars for depreciation allowance under section 10(2) (vi).
Deputy Commissioner of Taxes.
*Inappropriate words should be deleted.
224
I.T.-106.
Form for intimating to assessees extensions of time.
F. NO.
/19
-19
.
Office of the Deputy Commissioner of Taxes.
Dated,
the
19
.
Ref:- Your application dated
I grant you extension of time up to
I regret I cannot grant the extension asked for
making a return of your income
the production of account
your attendance
the production of evidence in support of your return
the payment of tax.
Deputy Commissioner of Taxes.
____________
I.T.-107
Return under Section 20-A of the Income-tax Act, 1922 for the year 1st July, 19 . to 30thJune, 19
Name of payer..........................................................................................
Address of payer...............................................................
Serial
Name of
Address
Whether
Date of Amount of Amount of Remarks.
No.
payee.
of payee. the
payee is paymen interest or
tax, any
t.
aggregate
deducted
Resident/Noninterest.
there-from.
resident.
1
2
3
4
5
6
7
8
-------------------------------------------------------------------------
I -----------------------------------------, the Principal Officer of the Company, hereby certify that the
above statement contains a complete list of persons to whom interest or aggregate interest exceeding
TK. 400 (regardless of any interest paid to me/us/the Company) was paid during the period commencing
on the 1st July 19
, and ending on the 30th June, 19 .
Dated.......................................19
*Strike out whichever is inapplicable.
Signature.
Designation
225
I.T.-110.
I hereby certify that the interest/dividend on the various securities/shares specified below was received by me on behalf of Trust/Estate------------------ and that I have in my possession certificates issued under Income-tax Rules 13/13A/14 covering the interest/dividend and certifying the
rate of tax specified below, I further certify that these original certificates have been retained and cancelled by me.
Official Trustee__________________,
Administrator General,
Office of the Administrator General and
Official Trustee.
the
19
.
Description
of security
and share.
dd
Date of
declaration
of dividend.
Period for
which
dividend
was
declared.
Date of
realization
of interest
and
dividend.
Net
Amount
of
interest
and
dividend.
TK.
Ps.
Rate at
which
Incometax was
deducte
d or
suffered
.
Amount
of tax
deducte
d (for
securiti
es only).
Tk.
Date of
remittance
of interest
and
dividend to
the
beneficiary,
Ps
.
Amount Remitted
In
Bangladesh
Currency.
In
Sterling
.
Tk.
£ s d
Ps.
Remarks
(Including the
name of the
beneficiary and
the extent of his
other interest in
the Trust or
Estate, etc.).
TO BE SIGNED BY CLAIMANT
I hereby declare that securities/share on which interest/dividend was received as above specified from the corpus of a
Trust
Official Trustee
I am a beneficiary
vested in the
of which
Estate
Administrator General
the beneficiaries and the share of each are not known
and that they were in the possession of at the time when this interest/dividend was realised.
Signature
Dated
I.T.111.
Circle
G.I.R. Number
PERMANENT NOTES
Assessee’s name__________________________________________________________
Address_________________________________________________________________
Type of business__________________________________________________________
Particulars of
Enclosures
----------------------------------
Particulars of income assessed:
Year
Business*
Property
----------
----------------
------------
Income
taxed at
source !
----------------
Other
income
------------
1.___________________
2.___________________
3.___________________
4.___________________
5.___________________
7.___________________
8.___________________
9.___________________
*Lost to be shown in red ink. When a loss of an earlier year is allowed, the full business income
before deducing the loss should be shown.
!Includes interest on Securities and Dividends.
I.T.-112
No.
OFFICE OF THE DEPUTY COMMISSIONER OF TAXES
Dated,
the
19
.
To
Re:- Application for refund for TK.____________________________
With reference to your application for refund of income-tax, dated the
,
no refund is due to you as shown ___________
I have the honour to inform you that
the sum of TK.
made
up as shown
below_________________
th
up as shown below, is repayable to you in respect of Income-tax for the year ended 30 June 19
uuyou
an order No.__________dated for his amount is enclosed accordingly
and
the amount is being remitted by money order.
Yours faithfully,
Deputy Commissioner of Taxes.
CALCULATION OF REFUND
N.B-unnecessary portions to be struck out.
,
INCOME TAX
I.T.-114
Form of declaration to be made under the provisions of Section 12-A of the Income-tax Act, 1922 in respect
of Managing Agency Commission.
(a) Declaration by the Managing Agent.
I_____
I on behalf of
, hereby declare that
I have_____
the company has
been appointed as the managing agent of company by virtue of the resolution
of the company, dated
19 .
I am_____
the company is
Under an agreement, dated
made for adequate consideration
liable to share the total of the managing agency commission with the following persons in the proportion
noted against each:-
Myself___
the company
.
1. (Name and full address)
2.
3.
In proof whereof I submit herewith a copy of:1. the resolution of the company dated
2. the copy of the agreement, dated
and
I, therefore, pray that in the assessment to be made for the year ending on 30 th June, 19
entitled under the
I ______ may be charged on the share to which
I am_____
the company
above said agreement.
the company is
(or alternatively)
Proof was submitted on
19 for the purpose of the assessment to be made for the year
ending on 30th June 19 , and I, therefore, pray that
may continue to be
I __
charged only on the share to which
the company
I am_____ entitled under
the above said agreement.
the company is
Signed
Status
Dated
I,
correct.
Verification
, hereby declare that what is stated in this application is
Signed
Status
Dated
29
(b) Declaration by the party sharing the managing agency commission.
I,
, hereby declare that by virtue of an agreement, dated made for
adequate consideration I am included to a share in the managing agency
commission to
as managing agent of
company.
The total of the commission is to be distributed in the following proportion:-
Myself
1. (Name and full address)
2.
3.
I, therefore, pray that I may be charged to income-tax in the assessment to made for the year
ending 30th June/March 19 , on the share to which I am included.
Signed
Status
Dated
Verification
I,
is correct.
, hereby declare that what is stated in this application
Signed
Status
Dated
______________
I.T-115
Certificate under the second proviso to Section 42(I) of the Income-tax Act, 1922.
I hereby certify that Mr.
the agent________
of the non-resident may
who may be assessed as agent
pending final settlement of the liability retain, out of the money payable by him to the non-resident,
a sum of TK.
being the estimated liability under Sub-section(1) of Section 42 of the said nonresident (or of the agent on behalf of the said non-resident) in respect of the income-tax assessment
for the assessment year.
Note:- The aforesaid sum is only a provisional estimate of the liability and does not in any way
prejudice the final assessment.
Dated
Deputy Commissioner of Taxes.
I.T.-119.
GOVERNMENT OF BANGLADESH
TAXES DEPARTMENT
IDENTITY CARD
Identity Card No.
DESCRIPTION OF HOLDER
Name--------------------------------------------------------------Father’s name-----------------------------------------------------Designation--------------------------------------------------------PASSPORT SIZE
PHOTOGRAPH
3.25"2"
Residence----------------------------------------------------------Date of birth-------------------------------------------------------Height---------------------------------------------------------------
of the outdoor officer.
Date----------------------
Signature of the holder.
The above named
is authorised to hold out-door enquiries
and to
serve notices, etc.,/and to execute warrants, etc.,
relating to income-tax, Sales tax, Estate Duty
assessments, and recovery of Taxes dues.
Seal
Date---------------------------(of photograph)
Commissioner of Taxes
Controller of Estate Duty.
Date----------------------------
1. The card is valid for three years from the date of issue.
2. When the appearance of the holder is so altered that the photograph is no longer accurate,
the card must be renewed.
3. The description of the holder should be personally filled up by the holder.
Commissioner
4. The card should be signed by the holder in the presence of the
Controller
I.T,-120.
BUDGET ESTIMATES OF
Under
III.- Corporation Tax
And
IV.- Taxes on Income other than Corporation Tax
For the
4 months
7months
8 months
ending
31st October
31st January
28/29th February
Forwarded to the Secretary, National Board Revenue, Dacca.
Dated the
Commissioner of Taxes.
19 .
19 .
19 .
Under iiii corporation Tax and
Budget Estimates of
Budget
estimates
Actuals.
Heads
19 -19.
19 -19.
19 -19.
2
3
4
1
III - CORPORATION TAX
1. Ordinary collections
..
..
2. Miscellaneous –
a) Penalties under the E.P.T. Act
..
b) Penalties under the I. Tax Act
..
c) Penalties under B.P.T. Act
..
d) Other items
..
..
3. Deduct – Refundsi.
Payment on account of double income
tax relief granted to companies.
ii.
Other refunds
..
..
Net Total
..
..
4.Surcharge (central)-(1) Ordinary collections
..
..
(2) Deduct –Refunds—
(i) Payment on account of double income tax
relief granted to companies .. ..
..
(ii) Other refunds
..
..
Net surcharge
..
5.Excess Profits Tax—
1)
Ordinary collections
..
..
2)
Deduct – Refunds –
(i)Double Excess
Profits Tax relief
..
(ii)Other refunds
..
..
3)
Deduct – Amount transferred to Deposit
Account of E.P.T. refundable to assesses
under the Finance Act,1942 (i.e. the
additional amount payable by
Government.)
Net Excess Profits Tax ..
Total amount of deposit.
a) Under the Finance Act. 1942
b) Under the E.P.T . Ordinance. 1943:(i)
On provisional assessment .
(ii)
On regular assessment. ( compulsory
deposit)
Tk.
Actual first 4/7/8months.
TK.
Tk.
19 -19.
5
Tk.
Estimate last
8/5/4
months .
TK.
IV.- Taxes on Income other than Corporation Tax 30
[ In thousands of Takas.]
Actuals of
previous year
Actuals of
current
Actuals of
previous year
year
year
4
First 7
4
First
8
Months.
6
7
Last
8
Months.
7
Tk.
Estimate of
current
8
8
5
Last 5
4
4
Months.
8
Tk.
Budget
19
.
19
19
Remarks
estimate.
19 .
Months.
9
Tk.
Revised
estimate.
10
Tk.
11
Tk.
12
Tk.
Tk.
IV- Taxes on Income other than Corporation Tax
( In thousands of Taka)
Actuals of
previous
year
4
First 7
9
months
6
Tk.
30
Actuals of
current
year
4
First 7
9
months
7
Tk.
Actuals of
previous
year
8
Last 5
3
months
8
Tk.
Estimate of
current
year
8
Last
5
3
months.
9
Tk.
Revised
estimate.
Budget
estimate.
19
19
-19 .
10
-19 .
11
Tk.
REMARKS
12
Tk.
Tk.
Budget Estimates of
Under III.- corporation Tax and
Actual.
Heads.
Budget
estimates.
19-19.
19-19.
19-19.
19-19.
1
2
3
4
5
(2) Super Tax --(1) Deductions by Government from salaries
pensions -(i) Super tax in respect of Central (Federal)
emoluments
..
(ii) Super-tax in respect of other
emoluments
..
..
(2) Other collections
..
..
Total ..
(3) Deduct --- Refunds --(i)Super tax in respect of Central
(Federal ) emoluments
..
(ii) Other refunds
..
..
Total – Refunds
..
Net Super- tax ..
TK
TK
TK
TK
3.Miscellaneous ----Penalties under the E.P.T. Act
..
Penalties under the I. Tax Act
..
Penalties under the B. P. T. Act ..
Other Items ..
..
..
Total
..
4. Surcharge ( Central ) –
(1) Ordinary collections
..
..
(2) Deduct --- Refunds –
(i)
Payment on account of double
income –tax relief granted to
companies
..
..
(a)
(b)
(c)
(d)
(ii)
Other refunds ..
..
(3) Deduct ---- Amount credited to Deposit
Account of the Central Surcharge
refunded for the benefit of assesses
Net Surcharge
..
IV- Taxes on Income other than Corporation Tax
( In thousands of Taka)
Actuals of
previous
year
First
months
6
Tk.
4
7
9
Actuals of
current
year
4
7
9
Actuals of
previous
year
months
7
8
5
3
months
8
Tk.
Tk.
First
Last
Estimate of
current
year
8
5
3
months.
9
Last
Tk.
Revised
estimate.
Budget
estimate.
19
19
-19 .
10
-19 .
11
Tk.
Remarks
12
Tk.
Tk.
Budget Estimates of
under III.-corporation Tax and
Budget
estimate,
Actuals
Heads
19-19.
19-19
19-19
3
4
19 -19,
1
2
5. Excess profits Tax--
TK.
(1) Ordinary collections
..
TK.
5
TK.
TK.
..
(2) Deduct - - - Refunds --(i) Double Excess Profits Tax-relief
(ii) Other refunds
..
..
..
(3) Deduct – Account Transferred to Deposit
Account of E. P.T. refundable or assesses
under the Indian Finance Act, 1942 (i. e. the
additional amount payable by Government).*
Net Excess Profits Tax
6. Business Profits Tax –
(1) Ordinary collections
..
..
(2) Deduct – Refunds
..
..
Net Business Profits Tax
7. Capital Gain Tax Net
..
..
Net Total ---- IV . ---- Taxes on Income other than
corporation Tax
NET GRAND TOTAL ..
*Total amount of deposit.
months
Actual first 4/7/8 months. Estimate. Estimate last 8/5/3
(a) Under the Indian Finance Act, 1942.
(b) Under the E.P. T. Ordinance, 1943:---(i)
On the provisional assessment.
(ii)
On regular assessment (compulsory deposit).
TK.
Tk.
IV- Taxes on Income other than Corporation Tax
( In thousands of Taka)
Actuals of
previous
year.
Actuals of
current
year
4
First
7
Actuals of
previous
year
4
Last
7
9
Estimate of
current
year
8
Last
5
9
Last
5
3
months
months.
6
7
8
9
...
Tk.
..
19
19
Remarks
Estimate,
-19 .
-19 .
3
months
Tk.
Budget
8
months
Tk.
Revised
estimate,
10
11
Tk.
..
12
Tk.
..
Tk.
..
Tk.
..
..
...
..
..
..
..
..
...
..
..
..
..
..
...
..
..
..
..
..
..
..
..
Progress of Assessment
Income
Tax
1
2
1. Total number of assessments to be
completed
during the year:(a) Carried over from the previous year
(b) Relating to the current year
..
Total
2. Total number of assessments completed
during
the first 4/7/9 months(a) Out of 1 (a)
..
..
(b) Out of 1 (b)
..
..
..
..
..
..
..
Total
..
3. Pending assessments:(a) Previous years [1(a) minus 2(a)]
..
(b) Relating to the current year [1(b)minus 2(b)] ..
Total
..
4. Demand levied in the first 4/7/9 months of the
year
.
Relating to assessments of(a) Previous year
..
(b) Current year
..
..
..
..
..
Total
5. Collection during the first 4/7/9 months of the
year
Relating to assessments of(a) Previous year
..
..
..
(b) Current year
..
..
..
Total
6. Estimated demands in respect of(i)
3(a) plus [4(a) minus 5(a)] ..
..
(ii)
3(b) plus [4(b) minus 5(b)] ..
..
Total
7. Collection expected to be made out of(a) 6(i)
..
..
..
(b) 6(ii)
..
..
..
Total
8. Demand brought from last year ..
9. Estimated collections against item 8
10. Total of items 5,7 and 9
..
..
..
..
..
..
..
..
Excess
Profits
Tax
3
Business
Profits
Tax
4
APPENDIX “A”
1. Number of cases pending on 1st July, 19 ,relating to
assessment years19 -19
19 -19
19 -19
19 -19
19 -19
19 -19
19 -19
Total
2. Approximate amount of tax involved in cases
mentioned in (1) above-
..
Cases of
19
19
19
19
19
19
19
-19
-19
-19
-19
-19
-19
-19
Total ..
3. The number of pending cases likely to be com- pelted in
the current year relating to19 -19
19 -19
19 -19
19 -19
19 -19
19 -19
19 -19
Total
..
4. Estimated amount of revenue expected from cases in
(a) aboveTotal
..
19 -19
19 -19
19 -19
19 -19
19 -19
19 -19
19 -19
Total ..
5. Estimated amount expected from current cases-
Corporation
Tax
IncomeTax
SuperTax
APPENDIX “B”
(Taka in thousands)
1. Total amount collected under section 18A
awaiting adjustment head on 1-7-19
..
..
2. Estimated amount out of (I) above
likely
to
be
transferred
revenue
during the year
..
to
..
3. (a) Additional tax expected in cases
coming under (2) above
..
(b) Estimated collections out of (a) above
..
..
4. (a) Tax due from assessees not assessed
under section 18-A (including section 34
cases of earlier years
..
..
(b) Estimated collections out of (a) ..
5. Tax deducted at source
(b)
4/7/9
..
..
forward from
..
Collections
during
first
months out of (a) above
(c) Difference [(a) minus (b)]
(d)
(c)
Estimated
above
Corpora-
Income
Super
Sur-
Gains
tion
Tax
Tax
Charge
Tax
Tax
2
1
6. (a) Demand brought
last year
..
Capital
collections
..
..
out
of
..
7. Total of items 2,3(b),4(b)5, 6(b) and 6(d)
..
..
8. Total of items 1, 3(a), 4(a), 5 and 6(a)
3
4
5
6
Total
7
31
2
Total to be
carried forward
3
19
4
19
5
19
6
19
7
19
8
19
9
19
10
19
11
19
AMOUNT SET OFF IN YEAR
12
19
13
19
14
19
15
19
16
19
17
Remarks
I.T.122
*Where losses have been incurred in respect of more than one separate and distinct business (or other source of income) a
separate form should be completed for each such separate business or source.
19
19
19
19
19
19
19
19
1
Assessment
year for which
loss is
determined
*FROM SHOWING CARRY FOR WARD LOSSES
GOVERENMENT OF THE PEOPLE’S REPUBLIC OF BANGLADESH
TAXES DEPARTMENT
.......................ZONE.
INSPECTION REPORT.
___________
Name of the circle:
Period covered by inspection:
Name (s) of the Deputy Commissioner (s)
of Taxes in charge during the period
with dates.
Time taken for the inspection:
The inspecting Joint Commissioner should record under each heading of this form his
conclusions and option based upon his inspection of the work of the circle and upon the
report of the inspection in part III.
2. The Inspecting Joint Commissioner should give his personal attention to all important
matters, Which affect the amount of tax assessed and it collection. He should also supervise
the Inspector’s work in respect of points covered by part III and before starting the inspection
he should give detailed Instructions to the inspector as to the lines on which he should
proceed and the points on which he wants any special investigation. The Inspecting Joint
Commissioner remains responsible for the whole inspection.
Note. ___The Deputy Commissioner (s) of taxes replies, if any should be confined to
specific queries on cases or on the facts or statistics quoted. They should not discuss the
general observations made by Inspecting Joint Commissioner.
Date
Place
Inspecting Joint Commissioner.
Range.............................
Date
Commissioner of Taxes
Place
.........................Zone.
I.T-123
PART I
TABLE OF CONTENTS
pages.
1.
2.
3.
4.
5.
6.
General
..
..
..
..
Refunds
..
..
..
..
Arrears of assessment work
..
Arrears o demand
..
..
Penalties, prosecutions and compositions
Legal avoidance ..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
245
246
247
247
248
248
___________________________________________________________________________
Note.- Only general comments on the above matters are to be recorded in this part
detailed notes being entered in part II.
GENERAL
1. What is the importance of the circle from the revenue point of’ view? What industries
or traders contribute the major portion of the revenue of the Circle?
2.Quote the total demand figures of the preceding three years and collections. How do
they compare? Is the increase/decrease in the latest of these years satisfactory
explained? I.J.C should report if the decrease is due to bad assessments or if the
increase was not as much as was expected.
3.(i) Whether survey, both external and internal, has been fully carried and whether action
on survey reports has been properly taken. (ii) The number of new cases discovered
together with the number of notice issued and demand raised in assessments disposed
of should be stated.
4.General comments on accounts and assessments work should be made on the following
lines (the answers here should be made in a narrative from and the remarks should be
very briefly supported by cases discussed in part II and otherwise):-(i)
Are big cases dealt with promptly and thoroughly?
(ii)
Is the D.C.T unduly meticulous in small cases and has he wasted much time on
them?
(iii) Are defaults in submission of return and accounts promptly dealt with and
proper assessments made under section 23 (4)?
(iv)
What was the percentage of the appeals to the total number of assessments and
what percentage of appeals disposed of in last year were successful? What
inference about the quality of the assessments is deductive from these figures?
(v)
Whether assessments set aside in appeal are completed within six months time?
(vi)
Have extracts from previous Inspection Report been placed on relevant files and
all necessary action taken?
(vii) Whether additional tax under section 18 (7) has been levied in all cases where
tax has not been deducted and paid in accordance with section 18 of the Act.
(viii) Has action under section 45A of the Income-tax Act and section 12A of the
sales-tax Act in respect of additional tax for delayed payment been taken in all
appropriate cases a?
(ix)
Whether necessary action have been taken in cases of default u/s
22(1) and 22A
(x)
Whether instruction or guidance given by I.J.T.C or C.T. in particular case have
been followed in subsequent assessment.
(xi)
Is 18A work properly looked after?
(xii)
Are penalties under section 46 reasonably imposed to enforce payment?
5.Administration: The I.J.C.T. should briefly efficiently done. The following points
should be particularly commented on (details should be given in part III.);
(i)
Are demand notices issued soon after the assessment, and default in timely
payments not over looked?
(ii)
Did the D.C.T show interest in the proper maintenance of registers or he just la
ft them to the clerks? Which of the register have not been properly
maintained?
(iii)
Whether statements and statistical returns to higher authorities are submitted
in time and whether the office supervision by the supervision is satisfactory?
6.Refunds:
(i)
Are all claims dealt with in reasonable time? I.J.C.T. should note if any
interest was paid under section 49G of the income-tax Act section 27B of
the Sales-tax Act, 31c of Wealth-tax Act and 32B of the Gift-tax Act, for
delayed refunds.
(ii)
Have the refunds been computed carefully and no major errors made?
7.Whether all manufactures/Wholesalers liable to sales-tax have been include in the G.I.R
(S.S.T.29) and the D.C.T has taken all steps to ensure that sales-tax is regularly paid
by them.
8.Has the D.C.T made Income-tax and Sales-tax assessments at the same time? I.J.C.T
should make general comments on the quality of assessment.
(Comments in specific cases should be made in part II along with comments on Income-tax assessments).
9.The I.J.C.T should note whether all cases liable to wealth-tax have been brought on the
list. He should also make general comments on the quality of wealth-tax assessments
.
10. Whether action for Gift-tax assessments has been taken in all liable cases. The I.J.C.T
should also make general comments on the quality of Gift –tax assessments.
ARREARS OF ASSESSMENT WORK
Only general remarks should be made here. In all important cases in which pending
proceeding (including proceedings under section 34) appear to be unduly long, a detailed
comment should be made. The I.J.C should note the number of arrear assessments as at the
beginning of the last year and as at its end. If there was no reasonably expected reduction in
the arrears in last year, the therefore, should be stated along with suggestions for reducing
them rapidly. It should be particularly stated whether the important and complicated cases
are pending for the reason that the D.C.T is unwilling to face the complexities. The arrears
may include may cases where little or no revenue is involved; in such cases the I.J.C should
indicate the manner for their quick disposal / removal.
A rough estimate of the revenue involved in the arrear assessments should be given.
ARREARS OF DEMAND
Only general remarks should be made stating the causes for the arrears and
the prospects of their realisation (the I.J.C.T. may quote here examples to
support his remarks). The I.J.C.T. should note the amount of outstanding demand
at the beginning and at the end of the current year.
PENALTIS, PROSECUTIONS AND COMPOSITIONS
General remarks should be made quoting instances, if necessary. General
comments on whether the D.C.T. has paid sufficient attention to this aspect of
the work and whether be has handled the case tactfully, but firmly should be
given here. In any circle in which there have been very few of these cases or
none whatever the Inspecting Joint Commissioner should state whether, in his
opinion, this is due to the high standard of integrity in the area or to the
inability of the D.G.T. to discover the frauds committed. A Special comment
should be made if large under assessment has been discovered by exceptionally
intelligent work of the Deputy Commissioner of Taxes or any member of his
staff.
The I.J.C should also note whether he came across any case where penalty
was eligible but proceedings were either not taken or dropped.
LEGAL AVOIDANCE.
1.
Each company case in which the profits exceed Taka 50,000 should be
examined to see whether section 23A might be applicable.
2.
Have suitable cases been investigated to ascertain whether section
16 (1) (c), 16 (3), 44D, 44E or 44F applies. In addition to examining cases in
which action has been taken the Inspecting Joint Commissioner should examine
other likely cases (e.g., refund claims by or on behalf of wives, trustees or
minor children, etc . big cases in which the dividend and interest income has
fallen, large dealers in securities, etc.)
3.
General comments on this aspect of the work should be put here and a
special comment should be made if the discovery of the avoidance or attempted
avoidance of a large amount of revenue is due to exceptionally intelligent work
by the D.C.T. or any member of his staff.
PART II.
TABLE OF CONTENTS
Pages
1. Statement I
2.
”
II
3.
”
III
4.
”
IV a, b, c
5.
”
V
6. Index of cases discussed
in part-II.
7. Detailed notes on cases
(assessment, penalties,
Registration, refund, etc.)
( No. of Income Tax assessments in arrears.)
251
( List of new registrations under section 26A.)
252
( Statement of affairs under section 18A)
252
(Number of Sales-tax, Gift-tax and Wealth-tax
253
assessments in arrears.)
( List of cases exempted under section 15BB/14A 253
of the L.T Act).
“
“
“
“
“ 254
“
“
“
“
“
255
The Inspecting Joint Commissioner should pay special attention to the
following points while examining finalised cases:--1.
Whether the accounts produced are systematic and reliable?
2.
Are the personal expense as shown in the accounts in keeping with the
status and general reputation of the assessee?
3.
Are there any cash deposits in personal accounts? If so, has D.C.T.
fully investigated the nature of these deposits ?
4.
Has the Deputy Commissioner of Taxes carefully examined the trial
balance? Was the nature of these accounts investigated?
5.
Do the accounts furnish a quantitative analysis of the goods accounts?
If not, what step has the D.C.T. taken to check the accuracy of the book
profit?
6.
Have the accounts been treated in the light of information collected from
independence sources?
7.
Has the D.C.T. investigated the source of funds for acquisition of additional
assets?
8.
Has the wealth statement been called for important cases and properly
examined?
A certain number of cases of registration (Section 26A), and concealment
[Section 28 (I) (a) should be commented on.
STATEMENT I
Number of Income-Tax assessment in areas as at the date of inspection
(Including current assessment)
Assessments
No.
year
Total
Chat. I
Chat. II
Chat. III
Chat. IV
19
..
19
..
19
..
19
..
19
..
STATEMENT II
List of new registration under section 26A allowed sine the last inspection.
Serial
no.
1
G.I.R.
2
Name of
firm
3
Date of
first registration.
No. of.
partners.
I.J.C’s remarks
(comments should be
made in parts I and
II).
4
5
STATEMENT III
Statement of affairs under section 18A
A)
B)
(i) Total number of cases which paid tax under section 18A in the
preceding years.
(ii)Amount of tax paid.
(i) Total number of cases which are liable to pay tax under section
18A in the current year.
(ii) Tax due in the above cases.
(iii)
Total number of cases which are paying tax under section 18A in
the current year.
(iv)
Tax paid up to the date of inspection.
(v)
Action taken against the defaulters.
6
STATEMENT IV
(a) Number of Sales-tax assessments in arrears as at the date of inspection
(Including current assessments)
Assessment year.
19
19
19
19
Number.
-19
-19
-19
-19
(b) Number of Wealth-tax assessments in arrears at the date of inspection
(including current assessment)
Assessment year.
Number.
19
19
19
19
-19
-19
-19
-19
(c) Number of gift-tax assessments in arrears at the date of inspection (including
current assessment)
Assessment year.
19
19
19
19
Number
-19
-19
-19
-19
STATEMENTS V
List of cases exempted under section 15BB/14A of the Income-tax Act.
(1) Name and Address.
(2) Total capital employed.
(3) Period of exemption.
(4) Total income declared and assessed for
the latest 2 assessment years.
Index of cases discussed in Part II . – (Cases where draft or reports
have been asked for should be marked with an asterisk).
Serial
no
G.I.R.
No.
Name.
Page mark in this part.
1
2
3
4
Detailed notes on cases (assessments, penalty, registration, refund, etc).
PART III
This form is provided for the use of the Inspector in the examination of the clerical
work of
the office in behalf of the Inspection Joint Commissioner.
2. Any special items which the Inspector thinks should be brought to the
notice of the inspecting Joint Commissioner should be noted on separate sheets
to be attached at the end of this part. The inspection should be made on the
lines indicated by the Inspecting Joint Commissioner and the report should be
handed over to him as soon as the inspection is completed.
3. The I.J.C should test-check the Inspector’s report satisfy himself that it
is correct and complete and give definite directions where necessary, for removing
irregularities; he should not sign this part unless the test-check has been made
and the directions have been issued.
33
2
3
4
5
6
7
8
9
Remarks.
Have D.C.T’S. orders about starting new files
etc. in the notes of order sheet been carried out?
Do the figures in I.T.30 and 88, regarding the
rate of tax, deduction of tax at sources, rate of
rebate, etc, agree?
Have page numbering miscellaneous file
arrangement of certificates filed under section 20
and 18(9) been properly done ?
Has the chalan for the payment of tax been
properly filed?
Have acknowledge slips been securely filed?
Is the return in all respect valid (e.g, signed by
the proper person) pages.
Is the return properly verified
1
Is the correctly
G.I.R. Number
INCOME-TAX ASSESSMENT RECORDS
The Inspector should verify the arithmetical work and the arrangement of files in
the cases selected by the Inspecting Joint Commissioner for detailed scrutiny,
the numbers of which should be noted below. The following points should be
noted :------
10
Is the return in all respect valid (e.g, signed by the
proper person)
Have acknowledge slips been securely filed?
2
3
4
5
6
7
8
9
Remarks.
Has the D.C.T.’s orders about starting new files,
etc, in the notes of order sheet been carried out?
Has page numbering of miscellaneous file been
properly done?
Are the rates of tax correct ? and taxed correctly?
Has the chalan for the payment of tax been
properly filed?
Is the return properly verified
1
Is the return correctly completed
G.I.R. Number
SALES-TAX ASSESSMENT RECORDS
The Inspector should verify the arithmetical working and the arrangements of files
in the cases selected by the I.J.C. for detailed scrutiny, the numbers of which
should be noted below. The following points should be noted :-----
10
REFUND ORDERS (I.T.32)
Detailed list with comments
A list of the numbers of the refund order books used since the last inspection
should be given below together with the specific numbers of the voucher which
were checked in detail by the I.J.Cs staff Ordinary 20 per cent of the refund
orders should be checked in detail with the files.
I.J.C. should personally examine all refund orders exceeding Tk. 1,000 and
in-corporate the result in part II, if any point is involved.
In particular all cases involving double income-tax relief with foreign
accounts should be examined in details and shown to the I.J.C.
REFUND ORDERS (I.T.32 AND SS, T. 23)
General comments on Income-tax and sales tax refunds.
Are the arrangements for the calculation of the
refund by the clerks and for checking it by another
member of the staff adequate?
Who keeps the unused books and where?
Who keeps the books in us and where?
Is particular care taken in granting refund of
sales-tax collected at the Import/Export stage?
REGISTER- GENERAL CONDITIONS
The question below relating to each register should be answered separately,
but comments about the general condition of the registers and manner of
keeping them should be made here.
General Index Register (I.T.36)
Is it properly maintained in accordance with
para.57 of the office manual?
Are all the columns filled in and made to serve
the purpose for which they are intended
Are the removal properly attested?
Are new cases properly entered in the register?
Are separate lists of cases added and removed
maintained? Whether all useless cases have been
revalued from the G.I.R.
Trial Register (I.T.36A) Whether T.R has
been properly maintained and whether and cases
in this Register have been properly dealt with.
Demand and collection Register (I.T.41).
Are the postings about demand made by the
D.C.T himself? Are collections posted soon
after collection, and correctly?
(10 per cent of the cases of last year and
current year should be selected at random by the
Inspector and the collection verified with re-reference
to I.T.41, the chalan the file and the
entries in I.T.44).
Are modification made as a result of appeal
etc, properly carried out?
Have the arrears (demands and refunds) of
list year been correctly brought forward in the
current year's (I.T.41)? What are the total
amounts of this arrears brought forward?
Are the chalans placed in the files immediately
after the posting have been made?
Has the D.C.T checked the collections and
initialed the register after such check?
Is the plus-minus memorandum properly kept?
Daily collection Register (I.T.44)
Is monthly verification properly carried out
with the treasury.
Daily collection Register under section 18-A
(I.T.135).
Is this Register properly maintained?
(If any register for the current year is not
up-to -date the I.J.C. should fix a time-limit
within which it should be brought up-to-date;
he should ask for a report that his orders have
been complied with).
Salary Register (I.T.48)
Is there an up-to-date list of employers and
employees?
Is a check list maintained to show that each
employer is paying the tax deducted at source
punctually? Is the current year's check list
up-to-date?
Are steps taken to keep collections up-to-date
by the issue of reminders and coercive measures?
( The Inspector should check a number of posting in the salary register with the salary statements in I.T.2 in a selected number of cases. He
should also see the posting in the previous year
and see whether they agree with the returns under
section 21 and the figures on which some of the selected salary cases are assessed.)
Register of tax recovered on Interest on securities of Local authorities and companies (I.T.49)
Is there a list of debentures issued by local
authorities and companies?
Are statements in from I.T.3 received from
the companies in that jurisdiction where debentures have been issued by the companies?
What check is kept over it?
Register of Tax Recovered from payment to
non-Resident.
Is a proper register kept and checked with
the list of person who are known to make payments to non-Residents?
Register of Reference to and from other Districts (I.T.53).
Is the Register properly maintained? How
many names are there in these register?
Were replies promptly dealt with?
Have exemption certificates been issued and
received in all cases?
Register of proceeding under section 46
(I.T.74).
Are penalties imposed in a rational manner and are these effective?
State the number of cases in which penalties
were imposed and the total amount.
Total number of cases in which certificates
under section 46(2) were issued, demand involved
and amount realized.
Total number of cases in which Distress
Warrants under section 46(3) were issued, demand involved and amount realized.
Total number of cases in which notice under
section 46 (5A) were issued, demand involved
and amount realized.
Register of Proceeding under section 46A
total Number of cases in which notice u/s
46A were issued demand involved and amount
realized.
Register of cases in which action under section 35 was taken.
Number of cases in which mistakes were
rectified under section 35.
Where these the result of carelessness?
( If any register for the current year is not up-toDate, the I.J.C. should fix a time-limit within
Which is should be brought up-to-date, he
should ask for a report that his order have been
complied with).
Register of Application under section 30,33 and
33A.
Are these properly kept and entries made correctly?
Register if Irrecoverable Demand (I.T78).
Number of cases in which demand was written
off as irrecoverable and the total amount written off.
Was the write-off sanctioned by competent
Authority.
Were proper enquiries made before writing-off
was made?
The Inspector should check the counterfoils
in some cases selected in random.
Register of communication slips (I.T.93, etc.)
Is a register maintained to note receipt from
other circle and watch their disposal?
What are the number of communication slips
received (i) last year (ii) current year, How
many of them have been disposal of till date?
Exemption Certificate (I.T.33)
Are the certificates issued in order and are
They issued promptly in all cases where application is made?
Register of Registered Firm.
Is a separate register kept or is a portion of
the General Index Register used for the purpose.
Register of Application for Copies
Are applications for copies promptly dealt
with? what are the numbers of applications
in (i) last year (ii) in the current year, and
how many in each year have been disposed of till date?
Are collection on account of copying
fees and search fees properly calculated and duty
credited into the treasury.
Forward Diary.
Is it properly maintained? (A test-check
should be made)?
Correspondence (Receipt and issue) Register.
Is this register intelligently maintained?
If this is not kept has any other register been
prescribed by the commissioner as a check on
the daily receipt other than those relating to assessment records?
Cash Book.
Is it checked by the Deputy Commissioner
of Taxes Periodically?
(If any register for the current year is not up
to-date, the I.J.C. should fix a time-limit
within which it should be brought up-to-date"
he should ask for a report that his orders
have been complied with).
Contingent Register.
Is the expenditure properly classified under
different heads?
Has any unauthorised expenditure been incurred?
(The Inspector must test-audit some of the vouchers).
Register of Forms and Stationery.
Are the receipts and issued properly noted?
Where the indents prepared correctly?
Is the stock sufficient for the year or it is excessive?
Daily stamp Account (I. T. 67).
Is the expenditure economical?
Is there a separate staff for the services of
notice? If not, how many of the peons are
utilised for the purpose?
Periodical statements and Annual Returns.
Is a proper calendar of statements and returns kept?
Returns
Are the returns under section 19-A,
20-A, and 21 received at the prescribed time? If not,
are steps taken to get them?
Is a complete list of persons, who should
send these returns kept?
Are all the names of taxable employees
shown in the returns under section 21 included
in the G. I .R ?
Monthly Progress Reports.
The Inspector should check this with the
entries in I. T.41 for one or two months and
some selected files entered in I.T.41 on the
last day.
Income-tax Clearance Certificate (Ordinance No.
IV of 1947). Section 47A of the I.T. Act.
Are the certificates promptly issued? What
is the number of undisposed of any application on
the date of Inspection?
(If any register for the current year is not up-todate, the I.J.C should fix a time-limit within
which it should be brought up-to-date; he
should ask for a report that his orders have
been complied with).
Service and leave Accounts.
Are these maintained correctly?
Are the following register maintained?
1.
2.
3.
4.
5.
6.
7.
Register of books and publication
Register of in furniture.
Security Register.
Acquittance roll-pay bill register.
T.A. Bills Register.
Attendance Register.
List of contractors- P.W.D. Local Fund.
Abkari, Forests, etc.
8. Typewriter Machine cards
9. Register of files.
10. Register of registers.
11. Register of records destroyed.
12. Statistical.
Is the destruction of old register and records
up-to-date?
Are files maintained in the office for the
following in an intelligent manner?
Income-tax Law and Rules, Notifications,
interpretations, circulars, etc.
Establishments-Gazetted, Non-Gazetted and
Inferior servants-appointment, transfers, leave,
etc. Correspondence and proceedings, etc.
pay all allowance-circulars and instructions.
34
Miscellaneous-forms, stationery, reports,
returns- circulars regarding.
Elections and electoral rolls-circulars and
instructions.
Circulars issued by the joint Commissioner,
Commissioner of the Board.
Office orders of the Deputy Commissioner
of Taxes.
Audit objections on pay, travelling allowances
and contingencies.
List of files and periodicals.
Fortnightly monthly diaries of Inspectors.
Statement of progressive expenditure (B From
Statement with A slip).
Progress report of assessment and collections.
Estimate of receipts of Income-tax and supertax (four monthly figures).
(If any register for the current year is not up-todate, the I.J.C should fix a time-limit within
which it should be brought up-to-date; he
should ask for a report that his orders have
been complied with).
Abstract of monthly collection.
Collection of tax on salaries (ordinary collections and refunds).
Verification of refund orders cashed (for use
in treasury only).
Return of refund applications pending for
more than 3 months.
Recondition statement of receipts.
Recondition statement of expenditure.
Quarterly certificate of cleaning of type
writers.
Statement of non-residence assessed through
agents.
Establishments list (as on 1st January).
Detailed statement of permanent establishment
as on list as on 1st April.
List of files and periodicals, -contd.
Acknowledgement of permanent advance.
Statement of expenditure under IV-Taxes
on income other than Corporation tax.
Statement of receipts and expenditure.
Budget estimate of receipts- Income tax and
super-tax.
Budget estimate of charges.
Statement of immovable property.
Statement of permanent appointment made
in the clerical staff.
Statement of irrecoverable arrears of Incometax and Super-tax written off.
Annual returns and administration report.
Indent for Forms.
Indent for stationery.
Indent for ''T''. and ''A''. forms.
Destruction of records.
(If any register for the current year is not up-todate, the I.J.C should fix a time-limit within
which it should be brought up-to-date; he should
ask for a report that his orders have been
complied with).
Statement of public buildings occupied by
Government servants.
Statement of standard of work of establishment.
Statement of sanctioned strength, scale of pay,
etc of the establishment.
Statement of expenses incurred in obtaining
encumbrance certificate for recovery of Incometax arrears.
Statement of revenue from and expenditure
on building (owned or leased by Government)
used partly as officer's residence.
Statement of dividends of companies under
section 19-A to be Commissioner of Taxes.
(If any register for the current year is not up-todate, the I.J.C should fix a time-limit within
which it should be brought up-to-date, he should
ask for a report that his orders have been
complied with).
Sales Tax
General Index Register of Licensed Manufactures
products (SS.T-29.)
Are all the columns filled in and made to
serve the purpose for which they are intended?
Are the removals properly entered in the
Register?
Are new cases properly entered in the Register?
Are separate list of cases removed and added,
maintained?
Sales tax Demand and collection Register?
(SS.T26).
Are the posting about demand made by the
Deputy Commissioner of Taxes himself? Are
collection correctly posted soon after collection
and correctly?
(10 per cent of the cases of last year should
be selected at random by the inspector and
the collections verified with reference in SS.T-31,
the chalan in the file and the entries in SS.T-26).
Are modification as a result of appeal, etc. properly carried out?
Are the arrears (Demands and refunds) of
last year correctly brought forward in the Current
year's register (SS.T.-26)? What are the total
amounts of arrears brought forward?
Are the chalans placed in the files immediately
after the posting have been made?
Has the Deputy Commissioner of Taxes checked
the collection and initialed the register after such
check?
Is the plus minus memorandum properly
kept?
Daily collection Register (SS.T.-31)
Is monthly verification properly carried out
with the Treasury?
Register of proceeding under section 12(2).
Are penalties imposed in rational manner
and are these effective?
State the number of cases in which penalties
were imposed and the total amount.
Total number of cases in which certificates
u/s 13(1) were issued, demand involved and
amount realised?
Total number of cases in which Distress
Warrants u/s 13(1) were issued, demand involved
and amount realised?
Register of application under section 14,
15 and 16.
Are those properly kept and entries made
correctly?
Register of irrecoverable demands.
No. of cases in which demand was written
off as irrecoverable and the total amount written
off.
Was the write-off sanctioned by competent
authority?
Were proper enquires made before writing off
was made?
Forward Diary
Is it properly maintained? (A test-check
Should be made).
N.B-(If any register for the current year is not
up-to-date, the I.J.C should fix a timelimit within which it should be brought upto-date; he should ask for a report that
his orders have been complied with).
PART IV
STATESTICS FOR INSPECTION
Statements A, B, C, and D should be filled up by the Deputy Commissioner
of Taxes just before inspection and handed over to the Inspecting Joint Commissioner as soon as he starts the inspection. The statistics in statements A and B
should be for three years. The I.J.C. should test-cheek the figures.
2. It may probably be found difficult to fill up all the columns in Statement
'A' for the first one or two years.
Distribution of work among the Staff.
Name and
Designation
Pay
Tk.
Total length of
service in the
Department
Period of
service in the
present Office
Full details of
the work
allotted to him
as at the time of
inspection
8
Collection against the amount in column (8).
9
Arrears of sales -tax (Section 10) brought forward from the
preceding year.
10
Collection against column (10).
11
Demand of Sales-tax (Section 10) during the year.
12
Collection against column (12).
13
Refund during the year.
14
Revised Estimates of revenue (as approved) by the
Commissioner for the year.
(a)
(b)
18
No. successful during the year.
No. of appeals
with Tribunal
(Section 15)
(b)
No. disposed of during the
year.
No. of appeals
with A.J.Cs.
(Section 14)
(a)
16
No. Successful during the year.
17
15
Tk.
No. disposed of during the
year.
APPENDEX 'I'
STATEMENT C
Statement showing the state of affairs of sales-tax work during the year ended................. in Sales-tax Office.....
Sales-tax due and collectable under section 12 during the year.
Tk.
Assessments completed (including arrear assessments during
the year).
7
Tk.
No. of annual assessments due during the year including arrear
assessments brought forward.
6
Tk.
No. of manufacturers as at the end of the year.
5
Tk.
No. of manufacturers added during the year.
4
Tk.
No. of manufactures as on 1-4-19-.
3
Tk.
2
Tk.
1
Tk.
Year
2
No. of assessees as per G.I.R. in the beginning of the year.
3
No. of assessees introduced in the year.
4
No. of assessees removed from the G.I.R. during the year.
5
No. of assessees as per G.I.R. at the end of the year(this should
agree with the figure in col.2 of the subsequent year).
6
No. of not liable cases including those shown in col. 4.
7
No. of registered firms.
8
No. of companies.
9
No. of salary cases.
10
No. of direct refund application, see. 48, 49, 49A & 49AA.
12
Sec.
23(3)
No. of assessments.
Sec.
23(1)
11
Sec.
23(4)
13
14
No. of appeals u/s 30.
16
No. of successful appeals.
18
Number of successful appeals.
20
Number successful.
Revision sec.
33A .
19
Total number of applications disposed of
Appeals Sec.
33.
17
Total number of appeals disposed.
Disposal of
appeals u/s.
31.
15
No. disposed.
FORM A
Statement showing the Stat of affairs (excluding E.P.T. and B.P.T.) during the last three years in the Taxes Office..............
1
Year.
22
23
24
25
26
Net collection.
27
TK
TK
28
Net budget estimates.
Amount of penalty.
TK
TK
32
Amount of penalty.
TK
34
Amount
35
TK
TK
36
Amount of penalty.
38
39
TK
Remarks.
TK
Amount
Interest u/s
18A
(6)(7)(8).
TK
37
Number.
Sec.46(1).
Number.
Cases
under
other
subsectio
n of
section of
section
28.
TK
33
Number.
Sec 28
(2A)
Cases.
31
Number.
Sec 28
(1A)
Cases.
29
Number.
TK
30
FORM A -Concld.
Statement showing the Stat of affairs (excluding E.P.T. and B.P.T.) during the last three years in the Taxes Office..............
21
TK
Amount refund.
TK
Gross collection.
TK
Net demand.
TK
Amount of refund.
TK
Gross demand of the circle.
TK
Amount of tax reduced as a result of appeals & revisions.
Statement D.
Statement showing the state affairs of Wealth-tax during the year ended--------in the Taxes office----------------------------------------------------------------------------------------
Year
No. of assesses on 17-19
No. of
assesses
added during
the year
No. of
assesses
removed
during
the year
No. of
assesses at
the end of
the year
1
2
3
4
5
Assessments
completed
(including
arrear
assessments)
during the
year
Demand of
wealth-tax
during the
year
No. of annual
assesses due
during the year
including arrear
assessments
brought
forward
6
Collections
against
Column 8
Arrears of
wealth-tax
brought forward
from the
preceding year
Collection
against Column
10
9
10
11
7
8
Refunds during
the year
Revised estimate of
No. year appeals with A.J.Cs.
revenue as a approved
(Section 23)
by the Commissioner for No. disposed of during
No. successful during
the year.
the year
the year
12
13
14(a)
No. of appeals with Tribunal
(Section 24)
No. disposed of
during the year
15(a)
No. of review petitions with C.T.
(Section 25)
No. successful during No. disposed of
the year
during the year
15(b)
14(b)
16(a)
No. successful during
the year
16(b)
STATEMENT E
Statement showing the state of affairs of Gift-tax during the year ended--------------------------in the Taxes office---------------------------------------------------------------------------------------------Year
No. of assesse
es on 1-719--
1
2
Assessments
completed (including arrear
assessments )
during the year
No. of assessees
added during
the year
No. of assessees
removed during
the year
3
4
Demand of Gift-tax
during the year
7
12
13
No. of appeals with Tribunal
(Section 23)
6
Arrears of Gift-tax
brought forward
from the preceding
year
9
Revised estimate of
revenue as approved
by the Commissioner for
the year
No.of annual
assessments due during
the year including
assessments brought
forward
5
Collection against
Column 8
8
Refunds during
the year
No. of assessees
at the end of
the year
Collections against
Column 10
10
11
No. of appeals with A.J.Cs.
(Section 22)
No. of disposed of during
the year
No. successful during the
year
14(a)
14(b)
No. of review petitions with C.T.
(Section 24)
No. disposed of during
the year
No. successful during the
year
No. disposed of during
the year
No. successful during the
year
15(a)
15(b)
16(a)
16(b)
M 1457 (65) C.B.R
I.T-124.
NOTICE UNDER SECTION 28(3) THE INCOME-TAX
ACT, 1922
GIR No........................................
To
---------------------------------------------------------------------------------------------------------------------------------
Dated, the .....................19......
WHERES-(a) you have failed without reasonable cause to furnish the return/certificate/statement in respect of the assessment year 19--- which you
were required to furnish under section 18(9)/section 19A/section 20/
section 20A/section 21/section22/section34/section38;
(b) you have failed without reasonable cause to furnish the return/certificate/statement in respect of the assessment year 19--- which you
were required to furnish under section 18(9)/section 19A/section
20/ section 20A/section 21/section22/section34/section38; within the
time/extended time allowed under the said section;
(c) you have failed without reasonable cause to comply with a notice
under section 22 (4)/section 23(2) in respect of the assessment year
19 ----;
(d) in the course of proceeding under the Income-tax Act, 1922, in respect
of the assessment year 19---- ..
I am
I am
satisfied that you have in the course of the said
the Appellate Tribunals is
proceeding or in earlier proceeding relating to the assessment in
respect of the same previous year---
(i)
concealed the particulars of your income/deliberately furnished
inaccurate particulars of your income;
(ii)
failed without reasonable cause to comply with (an) order (s) issued/rules(s)
made in pursuance of the second proviso to
section 13;
(e) in the course of proceeding in connection with assessment under section 23 for 19 - , I am satisfied that---
(i)
you have furnished under sub-section (2)sub-section (3) of
section 18A estimates of the tax payable by you which you
knew or had reason to believe to be untrue; or
(ii)
you have without reasonable cause failed to comply with the
provisions of sub-section (3) of section 18A;
(f)
in the course of proceeding under the Income-tax Act, 1922 in
resp[ect of the assessment year 19==
I am
I am
satisfied that the profits of the registered firm--
the Appellate Tribunal is
have been distributed otherwise than in accordance with the share of
the patterns as shown in the instruments of partnership registered under
of the Income-tax Act, governing such distribution, and you have
thereby returned your income below its real amount;
you are hereby called upon in pursuance of sub-section (3) 28 of the
Income-tax Act, 1922 to show cause at
my
my
Tribunal's
on
office at
at
A.M./P.M.
why a penalty under section 28 of the Income-tax Act, should not be
imposed on you. For the purpose of a hearing in compliance with this notice,
you may either appear in person or through a representative duly authorised
under section 61 of the said Act.
Deputy Commissioner of Taxes.
Appellate Joint commissioner.
Register, Income-tax Appellate Tribunal.
N.B.-----Delete inappropriate words.
INCOME-TAX
Record of Returns of Income and connected Statement of accounts.
_________________________
DISTRICT OR AREA-
NAME OF ASSESSE----
ADRESS_
NUMBER IN GENERAL INDEX REGISTER__
I.T.125.
RETURN OF INCOME
(To be retained for period of 20 years)
DESRIPTION OF PAPERS
Year
Return
(Pages)
19
-19
..
19
-19
..
19
-19
..
19
-19
..
19
-19
..
19
-19
..
19
-19
..
19
-19
..
19
-19
..
19
-19
..
19
-19
..
19
-19
..
19
-19
..
19
-19
..
19
-19
..
19
-19
..
19
-19
..
19
-19
..
19
-19
..
19
-19
..
19
-19
..
19
-19
..
19
-19
..
19
-19
..
19
-19
..
19
-19
..
19
-19
..
Balance
sheet
(Pages)
Profit
and loss
account
(Pages)
Other
account
statements
(Pages)
Dateof
removal
Initial of
the clerk
removing it
I.T.126
Form for recording particular, of dividends
Seria
l
No.
Name
of
compan
y
Date of
distributio
n.
Net
amount
of
dividen
d.
1
2
3
4
Grossin
g factor
(i.e., the
formula
).
Gross
Dividen
d.
5
6
TAXborne
percen
t.
Amount
of taxborne
dividen
d.
7
8
Taxfree
percen
t.
Amount
of tax
free
dividen
d.
Exemp
t
percen
t.
Amount
of
exempt
dividend
s.
9
10
11
12
Amoun
t on
which
tax is
payable
by
assesse
s.
Rate at
which
the
compan
y
receive
d D.I.T.
relief.
Adjustme
nt under
section 49
C(2) of
relief due
to the
assesses.
13
14
15
Remark
s.
16
I.T.-127
Form for reporting taxed and tax-free percentages in respect of companies
Rate at
If not
which the
assessed,
Percentage
Percentage
Name of
Total
Percentage Percentage
Percentage Percentage
company
Assessment Accounting
loss or
of
to be taxed
the
income
of profits
of profits
of exempt of capital
obtained
year.
period.
depreciation
agricultural
in hands of
company
assessed.
taxed.
tax- free.
profits.
gains.
double
carried
profits.
shareholders.
incomeforward.
tax relief.
1
2
3
4
5
6
7
8
9
10
11
12
Remarks.
13
I.T.-130.
FORM A
Form of return of “total income referred to in rule 3 of Finance (Income- tax)
Rule, 1943.
Name
Status
Address
In compliance with the public notice under section 22 (1) calling for returns of
Income by the
,
19
my
I declare that the family’s
,
the firm’s
the Association’s
total income for the year ending
as follows:Salaries ..
..
Interest on securities ..
property ..
.
.
amounted to
..
..
..
..
..
..
Tk.
..
Tk.
.
Tk.
Business, profession and vocation .
Other sources –
(a) Interest, ground rent, etc.
Tk.
.
.
. Tk.
Tk.
Tk.
(b) Dividends
Total .
Tk
I
the family
my
2. In discharge of ------- liability to be assessed the firm
its
the Association
have
has
has
deposited on the
of 196 , a sum of Tk.
in
the Defence Savings Bank Account at the
post office
as per certificate attached.
In respect of the income from salaries/ interest on securities / dividends shown
in paragraph 1 a sum of Tk.
has been deducted or is deemed to
the balance of Tk.
only
have been paid at source and therefore, ----------------------------------------------------------------no amount
has been deposited in the Defence Savings Bank Account.
3. I hereby declare that to the best of my knowledge and belief the information given is correct and
complete.
Signature
Status
NOTE 1.- The alternatives which are not required should be scored out.
NOTE 2.- The declaration shall be signed
(1) in the case of individual , by the individual himself.
(2) in the case of Hindu undivided Family, by the Manager or Karta.
(3) in the case of a firm, by a partner.
(4) in the case of any other Association, by a member of the Association.
I.T.131
FROM B
Form referred to in Rule 14 of the Finance (Income- tax ) Rules, 1942
Name of employer
Address
Month
198
Seria
l No.
Name of
employee
.
Estimate
d total
yearly
income
under the
head
“salaries”
.
1
2
3
.
Amount of salary paid
For the
period to
the
month to
which
this
statemen
t relates.
4
For the
month to
which
this
statemen
t relates.
Tota
l
5
6
For the
period to
the
month to
which
this
statemen
t relates.
7
Amounts deposited in
the post office Defence
savings Banks
For the
month to
which
this
statemen
t relates.
Tota
l
Remarks
.
8
9
10
I.T.-132
Notice of Demand under section 29 of the Income Tax Act, 1922 for advance payment of tax under
section 18A(1) of the Act.
To
.........................................................................................................
........................................................................................................
........................................................................................................
This is to give notice that under sub-section (1) of section 18A of the Income Tax Act,1922, the sun of
Tk.-----------------------------as specified below has been determined to be payable by you
during the financial year 19 .
2. Whereas after issue of the previous notice of demand served on you your assessment
on--------------------------------------------------------------------------for a previous
assessment of the registered firms in which you are a partner
year later than that referred to in the notice of demand has been completed, the sum payable by you
has been predetermined to be Tk.----------------------as specified below.
3. You are required to pay the amount in equal installment(s) on or before the 15th
September, 15th December 19 , 15th March and 15th June 19 ,
,Treasury officer
Sub- Treasury officer
-----------------------------at -------------------------------------------------------------------Sonali Bank
Bangladesh Bank
when you will be granted a receipt ----------------------------------------------------------------chalan (s) is / are enclosed for the purpose in which you should enter the amount of each installment
at the time of payment. If this notice of demand is served on you after any of the dates in which the
installments specified herein are payable, the whole tax is payable in equal installments on the dates
which fall after the service of the notice or in one installments if the notice is served after the 15th day
of March 19 .
4. If, at any time before the last installment as aforesaid is due, you estimate that your income ( other
than the income in which tax is deductible at source under section 18) for the previous year for
assessment for the year ending on the 30th day of June 19 , is less than the income on which you have
been required to pay tax as above , you may send to the D.CT. an estimate of the tax so payable on
such estimated income and should pay such amount less any installments already paid in accordance
with paragraph 3 of this notice as accords with your estimate in equal installments on such of the
dates specified above as have not expired, For this purpose , our should enter in the appropriate
chalans the amount payable according to your estimate. You may revise your estimate at any time
before the last installment is due and may adjust any excess deficiency in respect of any instilment
already paid in a subsequent installment or installments.
5. If your income of the previous year for assessment for the year ending on the 30th day of
June 19 , includes any income of the nature of commission which is payable periodically and is not
received or adjusted by the payer in your account before any of the quarterly installments of tax
becomes due you may defer any the payment of tax on that part of your income to the date when
such income is normally receivable or adjustable .and if you do so you should inform the deputy
commissioner of Taxes of the date to which the payment is so deferred. If, however, you do not pay
the tax so deferred within 15days of the receipt of adjustment in your account of such income, you
will be liable to pay interest thereon at 6 per cent. per annum from the date of receipt of adjustment to
the date of payment .
6. If, not having made an estimate of the tax payable by you under section 18A(2), you do not
pay any installment of tax on or before the date on which as specified in paragraph 3 of this notice it
becomes due, you will treated as in default in respect of such installment and will be liable under
section 46 (1) to a penalty which may be a great as the amount of the installment due . If however
,you have under sub-section (4) of section 18A deferred the payment of a part of tax and have
informed the deputy commissioner of Taxes in respect of such tax until the date of deferment.
7. If under sub- section (2) of section 18A you send to the deputy commissioner of Taxes an
estimate of the tax payable by you, but do not pay any installment of tax in accordance therewith on
or before the appropriate date, you will be treated as in default in respect of such installment and will
be liable under section 46(1) to a penalty which may be as great as the amount of the installment.
Deputy Commissioner of Taxes
Circle........................................
Address.....................................
Dated...........................................19
Place ...........................................
*Delete in appropriate words or figures.
Order under section 18A(1) of the Income Tax Act.
Name of assesses
status
Address
District or Area
Number in General
Index
Total income determined in the latest completed assessment being that for the year 19.
Less share of income, if any, form registered firm where the assessment of the firm has
been completed for a year later then that referred to above Add share of income, if from
a registered firm according to the latest completed assessment of the firm ..
..
Total income
..
..
..
..
Less earned income allowance, contribution to recognized pro-dent Funds, life
insurance premium ,etc.
..
..
..
Taxable income
..
..
..
Total world income
..
..
..
..
Income tax
supper tax
2
3
1
Gross income- tax and super-tax chargeable on total world income (in
the case of a non-resident only)
..
..
Gross income- tax and super-tax chargeable on total income ..
..
..
sums included in total income in respect of which income tax and/or
super-tax is not payable
..
..
..
..
(i)
(ii)
(iii)
(iv)
income to which the provisions of section 18 apply
income which is exempt from tax, e.g., share or income
from an association of person or an unregistered firm on
the profits of which tax has already been paid
..
..
..
..
..
Interest on tax-free securities and/or portion of divined
paid out of tax –free income and any other income
exempted from income-tax ..
..
income exempted from tax under section 15-B
..
..
Deduct tax on income on which income tax is deductible
under
section
18
at
the
maximum
rate
..
..
Net amount of income-tax and super-tax
..
Less rebate due..........
Less amount on account of estimated double income tax
relief, if any...............
Balance payable ..
..
..
..
Less tax already paid in the financial year under section 18-A in
compliance with the previous notice of demand served on .. ..
Net amount of tax payable/refundable .. ..
Total sum payable/refundable (in figures as well as in words)
Taka
(Taka
).
Deputy commissioner of Taxes
Circle.......................................
Address.....................................
Date....................................
I.T.-133.
NOTE FOR GUIDANCE OF ASSESSEES REGARDING THE PROVISIONS OF SECTION
18-A OF THE INCOME TAX ACT, 1922
The tax which an assesses is required to pay in the current financial year under section 18-A
whether it is based on a previous assessment or on his own estimate of current of current income is
advance tax (a) in respect of the art of his income from which tax is not deductible at source under
section 18 and (b) in respect of the assessment for the following year.
2. If an assessed pays tax on the due dates as required by section 18-A (1) on the basis of his
latest completed assessment, he incurs no liability under any of the penal provisions of the section
even if the tax determined on regular assessment is much greater.
3. The Government shall pay simple interest at 10% under per annum on the amount by which
the aggregate sum of advance tax paid sub-section (1),(2),(3) and (4) of section 18-A (excludes the
amount of the tax determined u/s 23 of assessment u/s 23 or a period of two years from the first day of
April in which the tax was paid, whichever is the earlier.
4. If any assessed considers that the tax is been required to under section 18-A(1) exceeds the
tax that will ultimately be payable make his own estimate of the income and the tax payable thereon
[vide sec. 18-A(2)]. In estimating the amount of income chargeable he should take into account all the
relevant circumstances. The tax payable should be computed at the current rates.
5. Any estimate of tax made under sub-section (2) or (3) of section 18-A should be sent to the
Deputy Commissioner of Taxes and may be in the specimen form given.
6. Penal interest.—If on his own estimate made under sub-section (2) or (3) of section 18-A the
assessed pays no tax under section 18-A or the aggregate amount of tax paid in the current financial
year is less than seventy-five per cent of the tax determined on regular assessment (excluding any
difference due to the tax on income which was liable to deduction of tax at source under section 18
1
and any difference due to changes in the rates of tax) simple interest at 1 per cent. per menses is
2
payable by him from the first of April on the year in which the tax was paid up to the date of regular
assessment or for a period of two years from the first of April in which the tax was paid, which over is
earlier.
7. Penalties.-Besides penal interest, other penalties which an assessed may incur are–
(a) Under estimation of tax payable. – Where an assesses has furnished estimates of the tax
payable him which he knew or had reason or had reason to belief to be untrue the Deputy
Commissioner of Taxes may impose a penalty which may be 1-1/2 times the amount by
which the tax actually paid fall short of the amount of tax that he is required to pay under
section 18-A (1) or 80% of the tax determined on regular assessment whichever is the less.
(b) Failure to send an estimate under section 18-A(3)- Any person who has not hitherto been
assessed and whose total income, for the period which would be the previous year for an
assessment for the following year is likely to exceed twenty-five thousand Taka, is required to
send to the Deputy Commissioner of Taxes an estimate of tax payable by him. If the fails to
do so before the 15th day of June and the Deputy Commissioner of Taxes is satisfied that
such failure was without reasonable cause, he may impose a penalty equal to 1-1/2 times
eighty per cent. of the tax determined on regular assessment.
Specimen form for communicating to the Deputy Commissioner of Taxes an assessee’s estimates
of the tax payable by him under sec. 18-A calculated on his estimated income to which this
section applies [see section 18-A (1) and (2)].
Name of the assessee
..
..
..
...................................................................
Status: (please state whether Individual, Hindu undivided family, Firm, company, Local authority
or an Association of persons) ..
..
..
.......................................................
Address..
..
..
....................................................................................
The tax payable by the assessed named above for the previous year ending
................................................................is estimated as follows:
Tk.
1. Estimated ‘total income’..
..
..
2. Adjustment to total income to arrive at ‘total
..
world income’ in the case of a non – resident
3. Total world income
4. Less income to which section 18 applies
5. Net income to which section 18 –A applies
(Deduct item 4 form 1) item
6. Income- tax and super-tax on (5) above at the
average rate applicable to ‘total in come 'or
total world income as the case may be (after
deducting tax on any income which is
exempt)
7. Total Amount payable
8. Less amount for estimated double incometax relief, if any is due
9. Net amount payable
10. Less amount of tax already paid under
section 18-A, if any
11. Balance payable
Amount of tax included in item 9 of which
the payment is deferred under section 18A(4) to ................................19 , I certify that
the part of the income on which payment of
tax is deferred is receivable normally no
.................19 .
.....................................
.....................................
.....................................
.....................................
Incometax/Super-tax
.....................................
.....................................
--------------------------.....................................
.....................................
Signature of the person making the estimates.
*Status..........................................................
Date..........................................
place.........................................
To
The DEPUTY COMMISSIONER OF TAXES.
*The estimate of income should be signed and sent by–
(1) In the case of ‘individual’ himself.
(2) In the case of Hindu undivided family by the manager or Karta.
(3) In the case of company or local authority by the principal officer.
(4) In the case of a firm by a partner.
(5) In the case of any other Association by a member of the Association.
1.7-134
REGISTER OF DEMAND AND COLLECTIONS UNDER SECTION 18A–Contd.
Serial
No.
Index
No.
1
2
Name and address of the
assesse.
3
Carried over ..
Accounting
period.
4
year
Income.
Portion of
income in
col.6 to
which sec.
18A applies.
5
6
7
Total income of the
latest previous year
assessed
REGISTER OF DEMAND AND COLLECTIONS UNDER SECTION 18A-Contd
Demand
Estimate of tax payable made
under sec.-18-A(1)
by the assessed under
sec.18A(2)or (3).
Date of
Increase +or
issue
decrease as a
and
result of
service
amending the
Total
of
Original.
original
(columns Demand
demand under
8&9).
Notice. Original. Revised. Revised.
3rd proviso to
sec.18A(1)(a).
8
Tk.
9
ps.
Tk.
10
ps.
Tk. ps.
11
12
Tk.
ps.
13
14
Tk. ps.
Tk. ps.
Amount of which
and the date to
which payment is
deferred under
sec.18A(4).
Amount.
Date.
15
16
Tk.
ps.
REGISTER OF DEMAND AND COLLECTIONS UNDER SECTION 18A-Contd.
Collections.
Installments due.
15th
Decemb
er
15th
Sept.
Date
.
17
Amoun
t.
18
Tk. Ps
Date
.
19
Amount.
20
Tk. Ps
15th March
Date
.
21
Amoun
t.
22
Tk. Ps
Amount
refunded
, if any,
under
the 3rd
proviso
to sec.
18A(1)(
a)
15th June
Date
.
23
Amoun
t.
24
Tk. Ps
Date
.
25
Amount.
26
Tk. Ps
Total net
amount
collected
during the
year for
which
credit is to
be given
in the
appropriat
e regular
assessmen
t.
27
Tk. Ps
REGISTER OF DEMAND AND COLLECTIONS UNDER SECTION 18A-Co
Adjustment to the net amount collected (col.27) on the appropriate regular
assessment.
penalty under sec.46
Remarks.
Demand.
Collection.
Transferred to revenue.
Refunded to the assessed.
Date.
Amount.
Date.
Amount.
Date.
Number in
Demand Register.
Amount.
Date
Amount.
28
29
Tk. .ps.
30
31
32
33
34
35
36
37
Tk. ps.
Tk. ps.
Tk. ps.
I.T.-135
Register of Daily collections of Advance payments under sec. 18A.
Serial
No.
Number
in the
demand
Register.
Date of
payment.
Treasury
chalan
number.
Name of
assesses
making
payment
Amount.
Penalty under
sec.46.
Remarks.
1
2
3
4
5
6
7
8
Tk.
ps.
I.T.-136.
INTEREST COMPUTATION
SHEET
Name and address of assessee-------------------------------------------------------------------------------------------------------------General Index Number---------------------------------------------------------------------------------------------------------------------No. in Demand Register of section 18A-------------------------------------------------------------------------------------------------Total amount paid during the yearDate.
Amount.
Tk.
Ps.
...................................
.....................................
......................................
.....................................
......................................
.....................................
1. Interest payable by Government under section 18A(5) at 10 per cent.—
Debit able to 22—Interest on debt and other obligations.- C. Interest on other obligationsMiscellaneousTk.
ps.
On TK....................from.....................19......................to.......................19.................
On TK....................from.....................19......................to.......................19.................
On TK....................from.....................19......................to.......................19.................
On TK....................from.....................19......................to.......................19.................
Total
2. Interest payable by the assessed at 1.5% per cent per menses-Creditable to XX-InterestMiscellaneousNo interest is payable by the assessed where he pays the tax as required by the Section 18A(1)
(i)
Under proviso to section 18A(4) and (7)(b).
For wrongly deferring the payment of TK...........from.............19.................
to....................................19..............................TK.......................
P.T.O
Tk.
Ps.
Tk.
Brought forward
Ps.
....................... ................. .............. ...................
(ii) Under section 18(6.
Amount of tax payable on regular assess...................... .................. ............. .................
ment on income to which section 18A
applies at the rates operative in the
financial year in which Advance tax was paid.
-----------------------------Seventy five percent. of the above
.........................................
Amount of tax paid under section 18A
.........................................
--------------------------------Difference ......................
Interest on the difference from ..............................................
19.................to...............................................
(iii) Under section 18A(7)(a).
Amount of 1st installment that should have
..........................
been paid .
Amount of 1st installment paid
.....................................
----------------------------------------------Difference
...................................
Interest on the difference from ..............................................
19.................to...............................................
Amount of 2nd installment that should have ..........................
Been paid .
Amount of 2nd installment paid .....................................
----------------------------Difference . .....................
Interest on the difference from ......................
......................................
19........to..................
(iv) Interest payable under sub-section (8) of section 18A.
Total interest payable by assessed.
N.B.- If any reduction is made in appeal, interest refundable should be calculated accordingly.
*NOTE- The superfluous words
should be deleted.
Income tax
Office
Stamp
Deputy commissioner of Taxes.
Excess Profits Tax officer.
Dated.............., the............19.
CERTIFED that the amount
entered in column 2 above is
correct.
Name and address of assessee
Treasury
Stamp
Number of entry in
Income-tax deposit
receipt register.
-----------------3 Date of entry in
4 Date
of Presentation
Income-tax/deposit
of
the cheque
at the
receipt
register.
Treasury.
---------------------------------Treasury Account.
Treasury Officer
Treasury.
2
For use in the Treasury
only.
1 Number of Calhan
----------------
Amount (to be entered in
words as well as in figures).
P. Deposits and Advances- Deposits bearing interest –other
deposits –Deposits towards.
income tax
Payment of
excess Profits tax
Treasury.
Invoice of payment
Sub-treasury.
into
Sonali Bank.
Bangladesh
Bank.
I.T.-137c
Duplicate (to be returned in the Treasury)
Treasury
Stamp
Number of entry in
Income-tax deposit
receipt register.
-----------------3 Date of entry in
4 Date
of
Income-tax/deposit
Presentation
of the
receipt register.
cheque at the
----------------Treasury.
----------------Treasury
Account.
Treasury Officer
Treasury.
2
For use in the Treasury
only.
1 Number of Calhan
----------------
*NOTE- The superfluous words should be
deleted.
Income-tax
Office Stamp
Deputy Commissioner of Taxes
Excess Profits Tax Officer
Dated.............., the............19.
CERTIFIED that amount
entered in column 3 above is
correct.
Number of register
of deposit.
1
Bangladesh
Bank.
Amount (to
Name and address
be entered in
of assesses.
words as well
2
as in figures).
3 Tk.
Sonali Bank.
Sub-treasury.
P. Deposits and Advances- Deposits bearing interest other
deposits-Deposits towards.
Payment of income-tax.
*Treasury.
I.T.-137c
Deputy Commissioner Of Taxes.
Original to be returned to---------------------------------------the Excess Profits Tax officer.
Treasury
Sonali Banks.
Sub-treasury.
Treasury.
Treasury
Stamp
*please give name and
address Cleary in block letters
in the space provided.
Bangladesh Bank.
Treasury officer.
Sub Treasury
officer
Sonali Bank
Date
Bangladesh
Bank.
Received the sum
of Tk.
being advance payment of tax
under Sec. 18-A of the
Income tax Act made by
.
I.T.-137c
Receipt to be given to payer.
I.T.138
I.T. 138
Book No.
P. Deposits and Advances- Deposits
bearing interest
Other depositsDeposits towards payment of
* Income tax
Excess Profits Tax
Advance payment of tax under section 18A of Income Tax Act.
Voucher No.
Counterfoil order for refund of
deposits towards
Payment of *Income-tax/Excess
Profits Tax Advance Payment of
tax under Section 18-A
of Income-tax Act.
Refund payable to
*Amount of refund.
Number in *Deposit
Register/Demand and Collection
Register under Section 18-A
showing collection
of the payment in respect of which
refund is made.
Initials of
Deputy Commissioner of Taxes.
Excess Profits Tax Officer.
*Signature of receipt of the
voucher.
Treasury.
sub- Treasury.
Date of encashment in the Sonali bank
Bangladesh bank
*Delete inappropriate words.
*NOTES-IF the money is sent by
money order the amount of money
order the amount of money order
commission be entered separately.
*if the money is sent by money
order the receipt issued by the post
office should be attached to the
counterfoil.
Book No.
P. Deposits and Advances- Deposits bearing interestOther deposits-Deposits towards payment of Income
tax
Excess Profits Tax
Advance payment of tax under Section 18-A of
Income-tax Act
Voucher No.
Order for refund of deposit towards payment of
*Income-tax/Excess Profits Tax
Advance payment of tax under section 18-A of
Income Tax Act.
Treasury
Sub-Treasury
Sonali Bank
Payable at the----------- within one month of date of
issue.
Bangladesh Bank
To
The Treasury Officer
Sonali Bank
The Secretary and Treasurer,---------------- within.
Bangladesh Bank
I certify
1. that with reference to the deposit made by
towards payment of Income-tax/Excess Profits
Tax/Advance payment of tax under Section 18
a refund is due to TK.
2. that the payment in respect of which this refund
is given has been credited in the treasury,
3. that no refund order in respect of the sum now
in question has previously been granted and
that this order of refund has been entered in the
*Deposit Register’ Demand and Collection
Register under Section 18-A’ and I request
4. that payment be made to the above-mentioned
person of the sum of TK. (figures and words) in
respect of the above refund.
Place
Signature
Deputy Commissioner of
Taxes.
Date
tax/Excess Profits Tax
Officer.
Received payment
(Claimant’s signature)
Pay
Tk.
Ps.
only
The
19 .
Examined
Officer –in-charge
of
Treasury.
the Bank
‘s Branch.
Accountant.
The
196.
*Delete inappropriate words.
Book No .
*22-Interest on debt and other
obligations- c.-Interest on other
obligation- Miscellaneous.
Book No.
*22-Interest on debt and other obligations- c.-Interest on
other obligation- Miscellaneous.
XX.-Interest-Deduct- Refunds.
Voucher No .
Counterfoil order for the
payment of interest on deposits
towards payment
of *Income-tax ,Excess profits Tax
/Advance payment of tax under
section 18-A of Income-tax Act.
Interest payable to
Date of order directing
Payment.
*Amount of interest
No. in Deposit Register/Demand and
collection Register under section 18-A
showing collection of the deposit in
respect of which interest is being paid.
Deputy commissioner of
Taxes
Initial of –––––––––––––––––––––––
––
Excess profits Tax officer.
signature of recepient
of the voucher.
Date of encashment
Treasury
in the Sonall Bank
Bangladesh Bank
*Delete inappropriate words.
*NOTES- If the money is sent
by money order the amount of
money order commission
should be entered separately.
*NOTES- If the money is sent
by money order the receipt
issued by the post office
should be attached to the
counterfoil.
XX.-Interest-Deduct- Refunds
Voucher No.
Order for the payment of interest on deposits towards
payment
of *Income-tax ,Excess profits Tax /Advance payment of
tax under section 18-A of Income-tax Act.
Treasury
payable at the Sonali Bank
within one month of the
date of issue.
Bangladesh bank
To
The Treasury officer
The secretary and Treasurer Sonali Bank
Bangladesh Bank.
I certify1. that of the sum of Tk.
deposited by
towards payment of *Income-tax /Excess profits
Tax/ Advance payment of tax under section 18-Aof
Income-tax Act a sum of Tk.
ha been
adjusted towards demand for the assessment year
chargeable accounting period ending.
*2. that interest on that sum is due at 2 percent . per
annum from 19 to 19 both dates inclusive, the
amount thereof being Tk.
That interest due under the provisions of section 14A of Income-tax Act is Tk.ps.
3. that the amount in respect of which interest being
paid has been credited into the treasury.
4. that no order for the payment of interest in respect of
the sum in question has previously been issued and
that and this order of payment has been entered in
the Deposit register/ Demand and collection
Register under section 14-A.and I request
5. that payment be made to the above- mentioned
person of the sum of Tk.
Place
Signature
Deputy commissioner
of Taxes
Date
Excess profits Tax officer.
Received payment
pay Tk.
ps.
only.
(Claimant’s signature)
The
197 .
Treasury
Examined.
Officer-in-charge of the Bank’s
Branch
Accountant.
*Delete inappropriate words.
The
197.
I.T.140
ORDER OF ADJUSTMENT
TO
THE TREASURY OFFICER
Certified with reference to the deposit account of Mr./Messrs.
that a sum of Tk.
has been deposited towards payment of
Income –Tax /Excess profits Tax paid in respect of the provisional assessment of Excess profits Tax
made under section14A of the Excess profits Tax Act , 1940 /the advance payment of tax under
section 18A of the Income –tax Act in the financial year 19 ,and that the sum has been credited to the
appropriate deposit head.
*2. Certified that on regular Income-tax assessment the liability of Mr./Messrs
for the year
has been determined at .Tk.
payable under section 18A determined at Tk.
*3. Certified that on provisional/ has assessment the liability of Mr./ Messrs.
for the chargeable accounting period ending has been determined at Tk.
*4. Certified that on provisional/has been determined at Taka final assessment the
optional/compulsory deposit payable by Mr./Messrs.
*5.Certified also that no order of adjustment regarding the sum (s) in question has previously
been made.
*6. Please therefore debit to the minor head (s) specified below the amount (s) mentioned
against it/ them:P. Deposits and advances – Deposits bearing interest –other deposits towards payment of
Income-tax.
Tk.
P. Deposits and advances – Deposits bearing interest –other deposits Deposits towards
payment of Excess profits Tax.
TK.
P. Deposits and Advances – Deposits not bearing interest –other accounts of payment of in
respect of provisional assessment of Excess profits Tax under section
14A of the
Excess profits TaxAct,1940
Tk.
P. Deposits and advances – Deposits bearing interest –other deposits advance payment of tax
under section 18A of the Income-tax Act.
TK.
.
22. −Interest on debt and other obligations-C. Interest on other obligations- Miscellaneous.
and credit to the minor head(s) specified below the amount(s) mentioned against it/them:III. Corporation taxOrdinary collection ..
Excess profit tax ..
..
..
Tk.
Tk.
Miscellaneous:A Penalties under the Excess profits Tax Act, 1940.
B Penalties under the Income-tax Act, 1922.
C Other items.
FORM B
(TO be returned to Deputy commissioner of Taxes/excess profits Tax officer).
TREASURy.
Dated
19 .
To
THE DEPUTY COMMISSIONER OF TAXES
YOUR memo .
Mr./Messrs.
No .
date regarding the adjustment of deposits made by
2. I have adjusted to the minor head (s) specified below the amounts (s)mentioned against it
/them:Treasury officer
IV..- Taxes in income other then corporation TaxOrdinary collections
..
Taxes paid by companies ..
Other collections
Tk.
..
Tk.
..
Tk.
Super-tax-other collections ..
Excess profits Tax
surcharge
..
..
..
..
Tk.
..
Tk.
..
Tk.
MiscellaneousA. Penalties under the Excess profits Tax Act, 1940.
B. Penalties under the Income-tax Act, 1922.
C. Other items.
P. Deposits and Advances – Deposits not bearing interest –other accounts-Account of payment
of in respect of provisional assessment of Excess profits Tax under section 14A of the Excess
profits TaxAct,1940 .
P. Deposits and Advances – Deposits bearing interest –other deposits of anticipatory deposit
under provisional assessment of Excess profits Tax .
Tk.
P. Deposits and Advances – Deposits bearing interest –other deposits Account of optional
deposit s of Excess profits Tax under the Finance Act, 1942.
Tk.
P. Deposits and Advances – Deposits bearing interest –other deposits Accounts of compulsory
deposits of Excess profits Tax under ordinance No. XVI of 1943.
Tk.
XX–Interest– Miscellaneous.
Tk.
Dated
19.
Taxes.
*In appropriate words should be deleted.
Deputy commissioner of
*NOTE- The superfluous words
should be deleted.
Office Stamp
Bangladesh Bank.
Sonali Bank.
Treasury
Stamp
of the cheque at the
Treasury.
-----------------Treasury Account.
Treasury Officer
Treasury.
For use in the Treasury
only.
1. Number of Calhan
---------------2. Number of entry in
Income-tax deposit
receipt register.
-----------------3. Date of entry in
Income-tax/deposit
receipt register.
----------------4. Date of Presentation
Tk.
Amount (to be
Name and address of entered in words
assesses.
as well as in
figures).
Tk.
Bangladesh Bank.
Sonali Bank.
*NOTE- The superfluous words should
be deleted.
Treasury
Stamp
For use in the Treasury
only.
Dated.............., the............19.
1. Number of Calhan
---------------2. Number of entry in
Income-tax deposit
receipt register.
-----------------3. Date of entry in
Income-tax/deposit
receipt register.
----------------4. Date of
Signature of the person
Presentation of the
making the payment.
cheque at the
Treasury.
----------------Treasury
Account.
Office Stamp
Treasury Officer
Treasury.
Number in
register of
demand.
Invoice of
payment into
Sub-treasury.
Amount (to be entered in words
as well as in figures).
Signature of the person making
the payment.
Dated.............., the............19.
Name and address of assessee
Invoice of payment into
*Treasury.
Sub-treasury.
P. Deposits and Advances- Deposits bearing interest other
deposits- Advance Payment of tax under Sec. 18-A of the
Income-tax Act
I.T.-141
Original (to be returned to the Deputy Commissioner
Of Taxes.
*Treasury.
P. Deposits and Advances- Deposits bearing interest –other
deposits –Advances Payment of tax under Sec. 18-A of the
Income-tax Act.
I.T.-141
Duplicate (to be returned in the Treasury)
Treasury
Bangladesh Bank.
Sonali Banks.
Sub-treasury.
Treasury.
Treasury
Stamp
*please give name and
address Cleary in block
letters in the space provided.
Bangladesh Bank.
Treasury officer.
Sub-Treasury
officer
officer
Snali Bank
Date
Received the sum of Tk.
being advance payment of
tax under Sec. 18-A of the
Income tax Act made by
.
I.T.-141
Receipt to be given to
payer.
I.T.-144
FORM OF CERTIFICATE OF INCOME-TAX ASSEMENT TO BE PRO DUCED BY AN
APPLICANT FOR IMPOT AND EXPORT /SUPPLY /WORKS CONTRACT.
(To be filled in by the applicant for import and /or export licenses/supply/works contracts)
1. Name and business address of the
applicant................................................................................................................
2.Year in which the business was
established................................................................................................................
3. Name and address in which the applicant is assessed to income-tax
4. Whether the applicant is assessed to income-tax as:- ...................................................
(a) Individual.
(b)Hindu undivided Family.
(c) company.
..........................................
(d) Firm, or
(e) Association of person.
5. The Income-tax circle/ward/District in
..................................................................
which the applicant is assessed to income-tax.
6. (a) Reference No. (G.I.R.NO)of the assessment.
(b) whether maximum income-tax paid during the past five years was:(i) Below TK. 100
(ii) Between TK. 100 andTk.1,000
..........................................................................................
(iii) Between TK. 1000 and
..........................................................................................
..
TK. 5,000
..........................................................................................
..
(iv) Between TK. 5,000 and
..........................................................................................
...
TK. 10,000
(v)Above TK. 10, 000
Note.- The above entries may be completed also in the cases of firms registered under Incometax Act with reference to the tax payable by the firm, if assessed as an unregistered firm.
7. In case no final assessment has been made, it should be stated whether tax paid in advance (or
payable) on the basis of returns filed under section 22(1) or
(2) 23-B and 18-A(3) of the Income-tax Act was:(i) Below TK. 100
(ii) Between TK. 100 and
TK. 1,000
(iii)Between TK. 1,000
................................................................................................
TK. 5,000
(iv) Between TK. 5,000 and
TK. 10,000
(v) Above TK. 10,000
[
[
8.
The name and address of Branch(es)
of the
applicant........................................................................................................................................
........
I declare that the above information is correct and complete to the best of my information and
belief.
.................................................
Signature of the applicant or
his authorised agent.
Dated------------------------------------------(TO BE FILIED JN BY DEPUTY COMMISSIONER OF TAXES)
In my opinion, the applicant mentioned above has been doing everything possible to pay the tax
demands promptly and regularly and to facilitate the completion of the pending or out siding
proceedings.
-------------------------------------------------Signature of the Deputy
Commissioner of Taxes.
Circle/Ward/District/Division.
Dated----------------------------------Seal----------------------------------
I.T.-145
ORIGINAL
DUPLICATE
IMMEDIATE REGISTERED AND ACKNOWLEDGEMENT DUE NOTICE UBDER SECTION 46(5A) OF THE INCOME- TAX ACT, 1922.
No ............ ..................
Office of the Deputy commissioner of Taxes
Date.................. the...............19
To
MR.
.......................................................
MESSRS.
................................................................................................
....................................................................................................
Whereas a sum of Tk. ...............................(Tk. ....................................................)
is due from Mr./Messrs........................................................of.............................on account of income –
tax and penalty and has not been paid, I hereby require you under section 46 (5-A) of the Income- tax
Act, 1922 to pay to me forthwith the said sum of Tk.
(Taka......)
out of the money which is due from you to the said defaulter or if the money is not now due from you,
then forthwith upon the money becoming due or upon the money coming into your possession . If the
money which is due from you or which may become due from you or which you may subsequently
hold or possess on account of the said defaulter is equal to or less than the aforesaid arrears of income
–tax and penalty then you should pay to me the whole of such money.
This notice will remain in force until it is revoked by me in writing.
Any payment made in compliance with this notice shall be deemed to have been made under the
authority of the said defaulter Mr./Messrs..................................and may receipt shall constitute a good
and sufficient discharge of your liability to home/ them to the extent of the amount stated in such
receipt.
If after receipt of this notice you discharge any liability to the said defaulter you shall be personally
liable to me to the extent of the liability discharged or to the extent of the liability of the said defaulter
for the income-tax and penalty whichever is less.
A copy of this notice has been forwarded to the defaulter Mr./Messrs.....................................
The duplicate copy of this notice should be returned to me acknowledging receipt of the original (see
below).
Seal of the Deputy commissioner of Taxes.
Deputy commissioner of Taxes
Circle......................
The original copy of this notice
This portion should be struck of
has been received by me.
case of the original copy.
Signature of the addressee................................................
Date.........................................
Copy forwarded to Mr./Messrs......................................... (assessed)
Deputy commissioner of Taxes
M 47 (58) Rev. fir.
Circle/Division.....................
I.T.-146.
FORM A
Application for a certificate under section 44G of the Income _tax Act, 1922
(XI of 1922)
To .
*The Deputy commissioner of Taxes
sir,
I request that an Income- tax clearance certificate be granted to me . I give below necessary
particulars:-
1. Name of applicant-----------------------------------------------------------------------------------------------------(In block letters)
2. Domicile-----------------------------------------------------------------------------------------------------------------3. Present address---------------------------------------------------------------------------------------------------------4. Permanent address-----------------------------------------------------------------------------------------------------5. Nature of business, profession or
vocation, etc. in Bangladesh---------------------------------------------------------------------------------------(If the visit to Bangladesh was made
only as a tourist and no income was
earned during the period of stay in
Bangladesh, it should be so stated).
6. Place(s) at which the business, profession or avocation is/was carried on
.................................................................
7. Name and address of employers of the
applicant....................................................................... (In case the applicant is
representing
a firm or a company, the name and
address of the company/firm should
be stated here).
*8. Name of the Deputy Commissioner of Taxes Office, if any, where last-----------------------------------Assessment on the applicant was made------------------------------------------------------------------------9. Date of arrival in Bangladesh ----------------------------------------------------------------------------------10. Probable date of departure-------------------------------------------------------------------------------------11. Destination-------------------------------------------------------------------------------------------------------12. Mode of travel (by Air/Sea/Land).
Place-----------------------------------------Date--------------------------Yours faithfully,
Applicant.
N.B.– Please see the certificates on page 5.
*When the applicant is an existing assessee, the application should be addressed to the Deputy
Commissioner of Taxes who completed the last assessment.
*Strike out whichever is inapplicable.
Certificate to be furnished by Employers/Associates/Agents/Head
Office/Branch office, etc.
1. Certified that ..............................................................................
(Name in block letters)
..........................................................................................................................is our employee
representative/ associate.
2. * (i) Certified that
.......................................................................................................................................................
(give name)
is living Bangladesh temporarily on leave/duty and will return by
..................................................................................................................................
(give approximate date)
*(ii) Certified that his/ her income was less than the taxable minimum during the
period(s)...................................................................................................
*(iii) A cheque for the amount of tax due along with the computation of income is enclosed.
*(iv) We undertake to pay the tax liability, if any, when determined.
Signature.................
...........................
Designation.............
...........................
Name and address
of the
Employers /
Associates/Agent/
Head office/ Branch
office.
*Strike out whichever is inapplicable.
Guarantee certificate to be furnished by a tax-payer in Bangladesh in the case of
persons who are neither employees nor representatives of any firm.
we /I
.......................................................................................................................................................
............................................... certify
(Name in Block letters)
that ...............................................................................................................is known to us/me
(name of the applicant)
and that we/ I undertake to pay his /her tax liability, if any, when determined.
Signature of the
guarantor
.................................
..
Name and
address.....................
.
.................................
...................
G.I.R.
No............................
........
Circle in which ..
assessed...................
...................
M 1457 (65) C. B. R.
I.T.147.
Book No.
Serial No
I.T.14 7
Book No.
Serial No.
Form B
Form B
Counterfoil of certificate under section 44G of the Income-tax Act, 1992 (xl of
TAXES DEPARTMENT
1992).
...................................................................................................................................
Date .......................... Certificate under section 44G of the income tax Act, 1992 (Xl of 1992)
Name ..............................................................................
Deputy. commissioner of Taxes Office.
....................... Division/ ward/circle......................
present address..............................................................
(place).................................................................................................
permanent address.........................................................
Dated .................................................................................................
.........................................................................................
This is to certify that ..............................................................................................
Business, profession
of ..................................(whose signature or thumb impression is affixed below
or vocation......................................................................
has no
Date of arrival in Bangladesh......................................................................
–––––––––––––––––––––––––––––––––––––liabilities under the Income-tax
Date of application.........................................................
has made satisfactory arrangements for his/her
Date of departure
Act, 1992 (xl of 1992) and /or the Business profits Tax Act,1997 (XXI of 1947).
(as stated in the application) ........................................
This certificate is valid up to .............................................................................
(Signature ...................................................
Date up to which the certificate is valid .....................
Deputy. Commissioner of Taxes,
Signature or left-hand thumb...............................................Division/word/circle.
G.I. No. (If assessed) .................................................
impression of the person named
Amount of income-tax and
in the certificate ....................................................................................................
business profits tax due ..................................................
D.C. No. and date of
payment of tax................................................................
Signature or left- hand
thumb impression of the
peon named in the certificate ........................................
Deputy. commissioner of Taxes.
..........................................Division/word/Circle .
.
I.T.148.
Serial No. Book No.
Book No.
Form C
Counterfoil of certificate under section 44G of the Income-tax Act, 1992 (xl of
1992).
Date ..........................
Name ..........................................................................................
present address ........................................................................
permanent address ...................................................................
Business, profession
or vocation ................................................................
Date of arrival in.......................................................................
Date of application....................................................................
Date of departure
(as stated in the application) ...................................................
Deputy. commissioner of Taxes,
Division/word/circle .
Signature or left-hand thumb
impression.
Serial No.
Form C
TAXES DEPARTMENT
Certificate under section 44G of the income tax Act, 1922 (xl of 1922)
Deputy. commissioner of Taxes
..................................................................................... Division/ ward/circle.
(place) ............................
Dated ............................
This to certify that .................................................................................
of.....(whose signature or thumb impression is affixed below ) is exempted from producing
evidence of payment of taxes in connection with
His journey to
–––––––––––––––––––––––
All journey performed before
..........................................................................
This certificate is valid up to .................................................
Signature.
Deputy. commissioner of Taxes,
............................Division/word/circle .
Signature or left-hand thumb
impression of the person named
in the certificate .
I.T.- 149.
APPLICATION FOR REGISTRATION AS INCOME TAX PRACTIONER UNDER SECTION
61(2) (iv) OF THE INCOME TAX ACT, 1922.
To
The Secretary,
National Board of Revenue,
Seguin Bagicha, Dacca.
Sir,
In pursuance of rule 45 of the Income-tax Rules , the undersigned, beg to apply for registration as
an ‘Income-tax practitioner’.
The necessary particulars regarding my qualifications, etc., are given below:Your faithfully,
Signature of the Applicant
(Name in block letters)
Address .........................
.....................................
PARTICULARS
1.
2.
3.
4.
5.
6.
7.
8.
Name (in block letters) .
Father’s name (in block letters)
Date of Birth.
Name and style under which the profession is carried no..
Name and address of income-tax practitioners, If any, in which the applicant is a partner
office address.
Residential Address.
Educational and other qualifications (see Notes below).
(Signature of Applicant.)
Note.- (1) A Certificate form the commissioner of Taxes should accompany this application if the
application claims to be qualified under section 61(2)(iv)(a) of the Income tax Act. In other case,
original certificate or .the original will be returned after examination.
(2) Where the applicant has been employed before in any office of the central or provincial
Government or a local authority ,he should attach a statement showing the particulars of his past
service, the name (s) of the office(s) in which he was employed, the each such order or duly
certified copies thereof) regarding the leaving of such service through retirement, termination of
vacancy, resignation, etc.etc.
(3) where an application for registration as an ‘Income tax practitioner’ is not made soon after the
acquisition of the qualification on the basis of which registration is applied for , a brief statement
describing the vocation, etc. of the applicant during the intervening period should be enclosed
with this application.
I.T.-150.
C.No.21(
) – ITP/
.
GOVERNMENT OF THE PEOPLE’S REPUBLIC OF BANGLADESH
NATIONAL BOARD OF REVENU
Dacca the.....................................19.
MEMORANDUM
Rule 45 of the Income-Tax Rules, 1922—Registration under.
Reference his application dated...............................................................................................................
....................................................................................................................................................................
...............................................................................................................................................................
Mr
....................................................................................................................................................................
...................................................................................
S/o ............................................................................................................................................
resident of .................................................................................District
.......................................................................................
is hereby informed that his name has been entered in the Register of ‘Income-tax practitioners”.
His registration No. is ......................................which should be quoted in all future correspondence.
SECRETARY,
NATIONAL BOARD
OF REVENU
To
Mr. ....................................................................................................
..........................................................................................................
.......................................................................................................
Enclosures:Copy forwarded to:(1)
(2)
(3)
(4)
(5)
(6)
(7)
The commissioner of Taxes, Dacca, (North) zone, Dacca.
The commissioner of Taxes, Dacca, (South) zone, Dacca.
The commissioner of Taxes, Chittagong zone, Chittagong.
The commissioner of Taxes, (Intelligence and Investigation), Dacca.
The commissioner of Taxes, central zone, Dacca.
The commissioner of Taxes, Khulna zone, Khulna.
The Registrar to the Income-tax, Appellate Tribunal, Dacca.
I.T.-151
Form of verification of Income- tax, super-tax etc., receipts and refunds under Heads
Circle......................................... with the treasury of .................................................
Departmental
figures.
Up to the end of the
During the month of
month
cash
set off
Total
cash
set off Total
2
3
4
5
6
7
1
A-HEAD III- CORPORATION
–AX
1. Corporation tax—
ordinary collection
..
Tk.
Deduct refunds
..
Tk.
Net corporation Tax
..
Tk.
2. surcharge (Central)ordinary collection
..
Tk.
Deduct refunds(i) payment on account
of double Incometax relief granted to
com ponies .. ..
Tk.
(ii) Other refunds ..
.. Tk
.. .
Total refunds
..
.. TK
Net surcharge ..
..
Tk.
3. Excess profits Tax –
ordinary collection ..
.. Tk
Deduct refunds
..
.. Tk
Net Excess profits Tax ..
.. Tk
4. Business profits Taxordinary collection ..
.. TK
Deduct refunds
..
.. TK .
Net Business profits Tax
..
Tk.
5. capital Gains Taxordinary collection .. ..
Tk.
Deduct refunds
.. ..
Tk.
Net capital Gains Tax.. ..
Tk.
6. Miscellaneous collection(i) penalties under Excess
profits Tax Act, 1940
.. Tk.
(ii) ,, ,, B.P. T. Act ..
Tk.
(iii)
,, ,,I. T. Act
.. Tk.
(iv)
Other items..
.. Tk.
Total Miscellaneous
collection Tk.
Deduct refunds .. ..
Tk.
Net Total Miscellaneous
collection .. ..
Tk.
III–“Corporation tax’’ and “IV–Taxes on Income other then corporation Taxes’’ in respect of
...................................for the month of ...........................19.
Treasury figures
During the month of
cash
8
40
set off
9
Total
10
Up to the end of the
month
cash
11
set off
12
Total
13
Difference between Departmental and
Treasury figures
During the month of
cash
14
set off
15
Total
16
Up to end of the month
cash
17
set
off
18
Total
19
Form of verification of Income- tax, super-tax etc., receipts and refunds under Heads
circle......................................... with the treasury of .......................................
Departmental figures.
1
During the month
of
cash
set
Total
2
off
4
3
Up to the end of the
month
cash
set
Total
5
off
7
6
NET TOTAL UNDER II- COR
PORATION TAX
Tk.
B. IV.- TAXES ON INCOME
OTHER THAN CORPORATION TAX
1. Income-taxOrdinary collection:
(i) Tax paid by come-ponies ..
Tk.
(ii)other collection ..
Tk.
(iii)tax deducted by Govt.
from salaries and pension(a) In respect of central Federal
emoluments
Tk.
(b) other emoluments ..
Tk.
(iv)Tax deducted from In –tersest on
Government
securities..
..
Tk.
Total Income-tax
..
Tk.
Deduct refunds(a) Tax paid by companies .
Tk.
(b) Deduction by Govt. form salaries
and pensions
Tk.
(c) payment on account of double
Income-tax relief
Tk.
(d) other refunds
..
Tk.
Total refunds ..
..
Tk.
Net Income-tax ..
..
Tk.
2. Super Tax –
(i)
super –tax deducted by
Govt..from salaries and
pensions(a) In respect of central
Federal emoluments
Tk.
(b) In respect of other
emoluments ..
Tk.
(ii)
super –tax –other collectionTotal super –tax .. ...
Tk.
(a) In respect of central
Federal emoluments..
Tk.
(b) other collections ..
Tk.
Total super-tax refunds ..
Tk.
Net super-tax ..
Tk.
..
III“Corporation tax’’ and “IV-Taxes on Income other then corporation
Taxes’’, in respect of ...................................for the month of ...........................19. .
Difference between Departmental and Treasury
Treasury figures
figures
Up to the end of the
Up to end of the
During the month of
During the month of
month
month
set
cash set off Total
cash
set off Total cash set off Total
cash
Total
off
8
9
10
11
12
13
14
15
16
17
19
18
Form of verification of Income tax. Super - tax, etc., receipts and refunds under Heads ........................................ with the treasury of ......................................
Departmental figures.
During the month of
cash
2
1
set off
3
Up to the end of the month
Total
4
cash
5
set off
6
Total
7
3. Surchargeordinary collection
Tk.
Deduct refunds –
(a) payment on account of
double Income -tax relief
Tk.
(b) Other refunds
Tk.
Total refunds ..... ..
Tk.
Net surcharge ..... ..
TK.
4. Excess profitsOrdinary collection ..
Tk.
Deduct refunds
Tk.
Net Excess profits Tax
Tk.
5. Business profits Tax –
Ordinary collection ..
Tk.
Deduct refunds
Tk.
Net Business profits Tax
Tk.
6. Capital Gains TaxOrdinary collection
..
Tk.
Deduct refunds
Tk.
Net capital Gains Tax
Tk.
7. Miscellaneous collection(a) penalties under E.P.T. Act
Tk.
(b) ”
”
I..T..Act. ..
Tk.
(c)
”
” B. P. T. Act
Tk.
(d)
Other items .. ..
Tk.
Total miscellaneous collection
Tk.
Deduct refunds
..
Tk.
Net Miscellaneous collection
Tk.
Net total under IV- Taxes on
Income other then corporation Tax
..
..
Tk.
Net Grand total under III Corporation Tax &IV-Taxes on
Income other then
corporation Tax
Tk.
III“Corporation tax’’ and “IV-Taxes on Income other then corporation
Taxes’’, in respect of ...................................for the month of ...........................19. .
Difference between Departmental and Treasury
Treasury figures
figures
Up to the end of the
Up to end of the
During the month of
During the month of
month
month
set
cash set off Total
cash
set off Total cash set off Total Cash
Total
off
8
9
10
11
12
13
14
15
16
17
19
18
I.T.-152.
Form of verification of Advance payment of tax under section 18-A of the Income tax Act, in respect of ........................................................................................
..................................................Treasury for the month of ............................................................19.
Departmental figures.
Treasury figures.
Difference. between the
Departmental figures and
Treasury figures.
Remarks.
1
Advance payment of Tax under section 18-A of Income Tax
Act
1. Amount deposited in cash
..
..
..
2. Amount transferred to revenue
..
..
(a) provisional assessment. ..
(b) Regular assessment ... ...
3. Amount refunded to assesses on regular
assessments .. ..
4. Net amount outstanding
..
..
..
5. Interest paid (by adjustment or otherwise) on
regular assessments ..
..
6. penal interest .. ..
..
7. penalties
(a) Under sub-section 9 ..
..
(b) Under sub-section 10 of 18-A ...
..
During the
month
2
up to the end
of the month
3
During the
month
up to the end
of the month
4
5
During the
month
6
up to the end
of the month
7
8
Certified that the differences between the Treasury figures and Departmental figures of the previous month have been settled.
Signature of Treasury officer.
Signature of Deputy commissioner of Taxes.
Date ...............................................
Date....................................................
I.T.-153.
Form of verification of deposits under Transfer of Property (Bangladesh) Ordinance, 1947 (IV of 1947) in respect of............................................................................
.................................................................................... Treasury for the month of...................................................................................19...
Departmental figures.
1
During the
month
2
up to the
end of the
month
3
Treasury figures.
During the
month
4
Difference between the Departmental
figures and Treasury figures.
up to the end of the
month
5
1. Amount deposited in cash in respect of
anticipated liabilities (excluding amount
relating to completed assessments)
2. Amount transferred to revenue on regular
assessment
3. Net amount outstanding ..
..
..
Certified that the differences between the Treasury figures and Departmental figures of the previous month have been settled.
Signature of Treasury officer.
Date................................................
Signature of Deputy commissioner of Taxes.
Date............................................
During the month
6
up to the end of
the month
7
8
I.T.154
RETURN NO . I
Statement showing progress of Assessment for the month of ........................................................................................19.
(In cases other than those of Evacuees)
Categor
y of
cases
1
No. of
curren
t
assess
ments
includ
ing
curren
t
sectio
n 34
cases.
Disposal up to the end of month
No. of arrear assessments
as on 1st July19 , and current section 34 cases.
Col. 2
plus total
of Col.3
19-
19-
2
19-
3
19-
out of cases in Col.3
Out of
cases in
Col.2
Total
19-
4
Remark
5
19-
19-
6
19-
Total
Col.5
plus
total of
Col.3
7
I
II
III
Iv
Total ..
(i)
(ii)
(iii)
Disposal up to the end of the month in standard units :
Number of Circles in existence during the month :
Number of D.C.T’s working on assessment work during the month :
No .................................................. office of the commissioner of Taxes .................,dated the ..............................19.
Forwarded to the Director of Inspection, (Taxes),
79, Seguin Bagicha, Dacca.
Commissioner of Taxes.
8
41
Document1
...
...
..
Cat.
2
Cat.
1
3
Cat.
4
Cat.
5
Cat.
6
Cat.
Column 3 of Return No. I.
.
Total
I.T. 154-A
Note- Total at B should be equal to the total at C; and total of D should be equal to total of additions at items 3,4 and6 (d) of Return
No. X.
E. Number shown category-wise in Return
No. I of the month under report.
D. New cases added as per items 3,4 and 6(d) of
Return No. (X to be shown category-wise).
C. Number added as a result of change in
categories
ADD
BALANCE
B. Number subtracted as a result of change in
categories.
M. Number shown in the Preceeding month under
different categories.
(Change in category of assessment).
APPENDIX TO RETURN No. I FOR THE MONTH OF...............................19
321
Document1
...
...
...
..
Note. - Total at M should be equal to total at B.
P. Net Number shown category-wise
..
O. Number added as a result of change in categories ..
ADD
BALANCE
N. Number substracted as a result of change in
categories
M. Number shown in the preceding month under
different categories
...
...
...
- -Con. H.
Cat.
2
Cat.
1
3
Cat.
4
Cat.
5
Cat.
Column 4 of Return No. I.
6
Cat.
Total
I.T. 154-A
322
Document1
2
Arrears as on 1st
July 19.
3
Unto the end of 1ast
month
4
During the
month
CURRENT
5
Up to the end of
the month
6
Remarks.
Note- Item 6 includes collection figures of TK........................ made by the certificate officers on the basis of Recovery........................
Certificates issued to them.
No............... Office of the Commissioner of Taxes.............................Dated the ................................19.
Forwarded to the Director of Inspection (Taxes).
79, Segun Bagicha, Dacca.
Commissioner of Taxes.
1. Demand(less amount held over
on account of D.I.T. Relief) ...
2. Amount covered by Recovery
Certificates u/s 46(2)
...
3. Amounts for which instalments
are outstanding ....
...
4. Amount stayed on account of
disputed items in appeals,
revisions etc.
5. Collectable demand (1 minus 2
to 4)
...
..
6. Collection
...
..
1
SUBJECT
RETURN No. II
Progress of Income-tax Demand and Collection for the month of...........................19.
(In cases other than those of Evacuees)
I.T. 155
323
Document1
..
..
..
II
III
IV
Total
..
..
..
..
..
..
..
..
Arrear
Total
Arrear
Current
Disposal up to the end of the
month
..
..
..
..
..
..
Tk.
Tk.
Tk.
Total
Balance
No...............................................................Office of the Commissioner of Commissioner of Taxes................................................................
...................................................................................................................Dated the ..............................197.
Forwarded to the Director of Inspection (Taxes), 79, Segun Bagicha, Dacca.
Commissioner of Taxes.
..
..
..
Disposal in Standard Units up to the end of the month.
Current
To be dealt with during
the year
II. Demand:
1. Arrear as on 1stJuly, 19
..
..
2. Amount covered by Recovery Certificates
3. Collection up to the end of the month ..
..
I
Category
RETURN No. III
Statement showing the progress of Assessment, Disposal, Demand, and Collection in respect of Evacuees only.
Assessment:
I.T. 156
324
325
RETURN No IV
Statement showing Net Collection of Taxes on Income under Various heads.
Document1
Document1
III.
..
..
..
Federal Emoluments-(Non-divisible)(Collection by assessments).
(1) Income-tax
..
(2) Super-tax
..
(3) Penalties (See note 2)
..
Federal Emoluments-(Non-divisible)(Deduction at source) (See note 3)
(1) Income-tax
..
(2) Super-tax
..
II.
..
..
Collection from companies (Non-divisible)
(1) Super-tax
..
..
..
(2) Excess Profits Tax
..
..
(3) Business Profits Tax
..
..
(4) capital Gain Tax
..
..
(5) Penalties (See note 2)
..
..
I.
2
(b)
Tk.
(a)
Tk.
Tk.
(a)
Tk.
(b)
During the month
Up to the end of the
(see note 1)
month(see note 1)
Collection Refund Collection
Refund
1
RETURN No. IV FOR THE MONTH OF............................ 19
Statement showing Net Collection of Taxes on Income under various heads
...........................................................................
Tk.
Net collection
up to the end
of the month
(see note 1)
3
I.T. 157
326
Document1
XI. Total- (total of VIII to X )- (Divisible)
..
Surcharge (Non-divisible)-(See note 4)
..
V.
Super-tax deduction at source on account of
companies-(No-divisible)-(See note 5) :
VI.
Miscellaneous collection-(No-divisible)
..
VII.
(Total of I to VI)- (No-divisible)
..
VIII. Super tax deducted at source from noncompanies (Divisible).
(1) Salaries
..
..
..
(2) Securities ..
..
..
(3) Other heads of income
..
..
IX. Taxes on Income-(Divisible).
(Collection by assessment excluding collection at II
above).
(1) Super-tax
(including
collection
from
companies).
(2) Super-tax (From non-companies)
..
(3) Excess Profits Tax Do.
..
..
(4) Business Profits Tax Do.
..
..
(5) Capital Gains Tax Do.
..
..
(6) Penalties ( See note 2 )
..
..
X. Income-tax deducted at source (excluding
collection) at III above- (Divisible).
(1) Salaries
..
..
..
(2) Securities
..
..
..
(3) Other heads of income
..
..
IV.
327
Document1
Tk
(b)
Tk
(a)
Tk
(b)
Tk
Note 1. Actual figures shoud be shown and not in hundreds or thousands.
Note 2. Penalties under Corporation-tax, Federal Emolument, Surcharge and Taxes on income other than corporation-tax be shown
under the heads to which they relate.
Note 3. Figures of Non-Civilian Departments, namely, Defence, Railways and Posts &Telegraphs should on no account be included.
Note 4. Collection under Surcharge is wholly Central. All collections whether from companies or non-companies should be shown
against this item.
Note 5. Super-tax deducted for example from dividends and interest on securities should be shown against this item.
(contd.)
XII.
Grand Total-(Total of VII and XI)
..
XIII. Net Budget Estimates for the year
..
XIV. The percentage of collection with reference to
Budget(a) Percentage of collection against Budget
in the first quarter ended 30th
September.
..
..
..
(b) Percent age of collection against Budget
in the 2nd quarter ended 31 st December
..
(c) Percentage of collection against Budget
in the 3rd quarter ended 31st March ..
(d) Percentage of collection against Budget
in the 4th quarter ended 30th June
..
*To be approved by the N.B.R.,
(a)
328
329
I.T.158.
I.
RETURN No. V
Statement showing Demand and Collection under Section 18-A for the
month of.................................19.
PART A
Number of cases on G.I.R. as at the end of
the month in which action under Section
18-A is to be taken including new cases
falling within Section 18-A (3) .
..
Up to the end of
the previous month
(1)
II.. Number of cases in which action under
section 18-A has been taken
..
III. Demand outstanding on 1st July, 19.
..
II.
Net Demand created in cases at II after
adjustment of net increase of decrease on
account of revised estimates filed by
assessees or because of action of the D. C.
T. under 3rd proviso to Section 18-(1) (a) ..
V. Demand out of IV fallen due for recovery
VI. Demand on account of penalties
..
(a) Under Section 46 (1)
(b) Others
..
VII. Collection pertaining to:
(a) Arrear:
(i)
III-Corp. Tax
..
(ii)
IV-Taxes on Income ..
(b) Current:
(i)
III-Corp. Tax
..
(ii)
(IV-Taxes on Income ...
(a) penalties:
(i)
Under Section 46(1) ..
(ii)
Others .. ..
..
42
Document1
..
…
..
..
..
..
..
During
the month
(2)
Total
(3)
330
PART B
1. Total number of notices issued in the preceding
year
..
..
2. Total demand created in the preceding year
3. Collection till the corresponding month in
the preceding year
..
..
PART C
A. Number of defaulters up to the end of the
previous month
..
..
B. Number of cases in which penalty under
Section 46(1) was imposed
..
..
(i)
During the month
..
..
(ii)
Up to the end of the month
..
.............................................
............................................
...........................................
...........................................
............................................
............................................
............................................
No.......................................Office of the Commissioner of Taxes........................, dated the
...................................19......
Forwarded to the Director of Inspection, (Taxes)
Commissioner of Taxes.
Document1
331
I.T. 159
RETURN NO. VI.
Statement showing deposits, etc., under various Heads of Taxes and Income for
the month..................19.
Particulars
1
I. Optional deposits u/s. 10 of Finance Act, 1942
1.
Amount outstanding as on 1st July,19
..
2.
Amount deposited in cash
..
..
3.
Deposits by transfer from other deposit
heads
..
..
..
4.
Total
..
..
..
5.
Amount refunded to assessees..
6.
Net amount outstanding
..
..
7.
Interest on item 4
..
..
8.
Interest to be refunded:
(i) In respect of item5
(ii) In respect of deposit made in
preceding year
..
..
II.
Compulsory
Deposits
under
Ordinance XVI of 19431.
Amount outstanding as on 1st July,19
..
2.
Amount deposited in cash
..
..
3.
Amount Deposits by transfer from other
deposit heads
..
..
..
4.
Total
..
..
..
5.
Amount refunded
..
..
6.
Net amount outstanding
..
..
7.
Interest on item 4
..
..
8.
Interest to be refunded, i,e., interest on
Item 5
..
..
Document1
During
the
month
Up to the end of
the month from
the beginning of
the current
financial year
2
Tk.
3
Tk.
Progressive
total (from the
date the
scheme was
introduced up
to the end of
the month)
4
Tk.
..
..
..
..
..
..
332
Particulars
Till the end
of the
previous
month
2
Tk.
During
the
month
Total up to
the end of
the month
1
3
4
III.
Advance payment of Tax u/s18A of Income-tax
Tk.
Tk.
Act1. Amount outstanding as on 1st July, 19.
..
..
..
..
2. Amount deposited in cash
..
3. Amount transferred to Revenue on regular
..
..
..
and provisional assessments:
..
..
..
(i)
III-Corp. Tax
..
..
(ii)
IV- Taxes on Income ..
..
4. Amount refunded to assessees:
(iii)
III- Corp. Tax
..
..
(iv)
IV- Taxes on Income ..
..
..
..
..
5. Total of items 3 and 4
..
..
6. Net amount out of item 1 outstanding
7. Interest paid (by adjustment of otherwise)
on regular assessments
..
..
8. Penal interest
..
..
..
9. Penalties
..
..
..
..
..
..
(a) u/s. 28(1A)(a)
..
..
(b) under sub-section 10 of Section 18-A
IV.
Deposits under Transfer of Property (Bangladesh)
(under Section 47A)
1. Amount outstanding as on 1st July, 19
2. Amount deposited in cash in respect of
anticipated liabilities excluding amount
relating to completed assessments
3. Amount transferred to Revenue on regular
assessments
4. Amount refunded
5. Net amount outstanding
No.........................Office of the Commissioner of Taxes.........................dated to
.....................................19.
Forwarded to the Director of Inspection, (Taxes).
Commissioner of Taxes.
Document1
333
I.T.-160
RETUT No-IX
Statement showing number of applications received, certificates issued, amount
of anticipated liabilities demand and collected under the Transfer of Property
(under Section 49A 1947)
For the month of
19.
Arrear
Current
Total
1. Number of applications pending
..
..
..
2. Disposal including applications struck off or filed out
of Serial No. 1.
(a) For the month
..
..
..
(b) Up to the end of the month
..
..
..
3. Demand created:
(a) For the month
..
..
(b) Up to the end of the month
..
..
4. Collection made:
(a) For the month
..
..
(b) Up to the end of the month
..
..
No.......................Office of the Commissioner of Taxes........................,dated to.................................19.
Forwarded to the Director of Inspection, (Taxes).
Commissioner of Taxes.
Document1
Document1
I.
Assessment work:
1. Previous years' cases pending on 1st July,
19.
(a)19---------/ 19-----(b) 19---------/ 19----(c) 19---------/ 19----(d) 19---------/ 19----(e) Total of the above four items:
2.
(a) Current year's cases, i.e., number of
assessees on the G.I.R. as on 1st July
19.
(b) Number struck of:
(c) Number transferred to the Trial
Register:
(d) Net effective number for disposal:
3. Current year's new salary cases added to
G.I.R.
Sal.
Other
Sal.
Sal.
Assessment Work, etc.
Other
Disposed of
during the month
Disposed of
till the end of
the previous
month
To be dealt
with during
the year
Other
4
3
2
1
RETUTN NO.X
Progress Report of Assessment work, etc., for the mouth of..............19,.
(For Non-evacuees only)
Sal.
Other
Total number
disposed of up to
the end of the
month
5
Sal.
Other
BALANCE
6
I.T.161.
334
Document1
Refund (excluding Double Income-tax
Relief):
1. Arrear claims on 1st July, 19-(with particulars of
years to which they relate).
(a)19---------/ 19-----(b) 19---------/ 19----(c) 19---------/ 19----(d) 19---------/ 19----Total:
II.
6. Cases opened or re-opened in the current year
under the following section:
(g) Under Section 31
(h) Under Section 33
(i) Under Section 33A
(j) Under Section 34
(k) Under Section 314A
(l) Under Section 35
4. New cases added or transferred during the
year from the trial Register (Non-Salary).
5. Cases opened or re-opened under the
following section and pending on 1st July.19.
(The balance shown in column 6 of the return
for the nest preceding July should be shown
here).
(a) Under Section 31
(b) Under Section 33
(c) Under Section 33A
(d) Under Section 34
(e) Under Section 314A
(f) Under Section 35
335
Document1
Other
Sal.
Other
Total number
disposed of up to
the end of the
month
5
Sal.
Other
BALANCE
6
No.........................Office of the Commissioner of Taxes.........................,dated the .....................................19.
Forwarded to the Director of Inspection, (Taxes).
Commissioner of Taxes
2. Claims received during the year
:
(a) Received during the month.
(b) Received up to the end of
the month excluding item
(c) below.
(c) More than three months old.
III.
Proceeding under section
28:
(a) Arrears on 1st July, 19
(b) Started during the year.
(c) Total.
IV.
Miscellaneous:
Requisitions from Deputy
Commissioner of Taxes for
report of branches, etc.
(a) Received during the
month.
(b) Received up to the end
of the month excluding
item (c) below.
(c) More than three
months old.
Sal.
Sal.
Sal.
Assessment Work, etc.
Other
Disposed of
during the month
Disposed of
till the end of
the previous
month
To be dealt
with during
the year
Other
4
3
2
1
336
Document1
(a)
Adde
d
(b)
(c)
(d)
Subtracted Transferred Net addition
to G.I.R.
of
subtraction
[Addition
should be
indicated by
plus (+) and
subtraction
by minus (-)
signs.]
Total at the
end of the
month
[Column 1
plus/minus
column 2
(d) and
number of
previous
year's cases
indisposed
of (See
Note 1)]
(3)
Number in
which
notices
issued
during the
year till the
end of the
month
(4)
Number
disposed
of out of
column 3
till the
end of the
month
(See Note
2)
(5)
Number
resulting in
demand/ref
und during
the month
This figure
should be
the same
as 2 (c)
(6)
Number
resulting
in
demand/r
efund tills
the end of
the
month.
(This
should
correspon
d with
item 4 in
Return
No. X
(7)
Tk
Total
amount of
demand/
refund till
the end of
the month
(See Note
3)
(8)
Note. 2. Number of current N.A. cases disposed of will be shown as numerator and number of previous years' cases will be shown as denominator
(the latter will include demand/refund cases also but not the former).
Note. 3. Show demand as numerator and refund as denominator.
(9)
I.T.-162
REMARKS.
Note 1. "Total as at the end of the month" will be shown as numerator and number of previous years' cases where notices under Section 22(2) has
been unissued but
which were not is posed of should be shown as denominator.
No. of
eases at
the
beginning
of the
month
(1)
(2)
Net number added/subtracted during the
month.
RETURN No. XI.
Statement showing progress of disposal of Trial Register cases.
337
338
I.T.-164
INFORMATION OF TAXED PERCENTAGE
1. Name and address of the Co
..
..
2. Year of assessment
..
..
..
3. 'Total income computed for income-tax purposes ..
Less
(i)
(ii)
(iii)
(iv)
Income exempted under section 15B
..
Income exempted under section 15D
..
Interest of tax free securities
..
..
Income doubly taxed on which abatement under
DTAA has been allowed
..
..
Income exempt u/s 14A
..
..
(v)
(vi)
Balance of total income which has borne tax
4. Total net profits of the Co
..
..
..
(Viz. "Total income" for Income-tax purposes plus
income from sources not liable to Income-tax.
5. % which the exempted amount under section 15B ..
bears to the total net profits (B)
6. % which (E) the exempted amount under section 15D
bears to the total net profits (B)
7. % which the profits taxed in Bangladesh bear to the total net profits (B)
8. % which income taxed in India bears to the total net profits (B)
9. % which the exempted amount u/s 14A bears to the total net profits (B)
No..............................
Dated................................
Submitted to the Director of Inspection (Taxes) in compliance with Board's Circulars No. 17,
dated the 28th December 1954, and No. 10, dated the 3rd September 1955,
Deputy Commissioner of Taxes
Document1
339
I.T.-165
TAXED PERCENTAGE CARD
(Vide Board's Circulars No. 17 of 1954, dated 8th December 1954 and No. 10
of 1955, dated 3rd September, 1955).
1. Name and address of the Co.
..
..
2. Income-tax Circle in which assessed
..
..
3. Year of assessment
..
..
4. % of taxed profits (X in the Circular)
..
..
5. % of profits exempted under section 15B (D in the Circular)
6. % of profits exempted under section 15D
(F in the3 Circular)
..
..
..
..
7. % which income taxed in India bears to the total net profits (B)
(in the Circular)
..
..
..
8. % of profits exempted u/s 14A.
No....................................
..
..
Dated Dacca, the ............................197
Copy forwarded to all D.C.T. Inspecting Joint Commissioners and Commissioners of Taxes.
Dy. Director of Inspection (Taxes).
Document1
340
I.T.-166
TAXES DEPARTMENT
PROCESS SERVERS LIST
LIST OF ENQUIRY CASES
Date.................................
Sl. No
File/Diary No. of
document
1
Balance B.F.
NO. of papers given
Total
Document1
2
...............................Division
Name of Party
3
Nature of
letter/Notice
Enquiry
4
Signature of
recipient with date
of return
5
No. of papers returned
No. of papers carried
forward
341
L.T.-171
ARREAR STATEMENT
(Process Server/Enquiry Inspector)
Name of Process
Server/Inspector.
1
D.C.T
A. D. C. T.
Document1
No. of papers given for
service enquiry during
the week
B.F.
Current
Total
2
3
4
For the week ending.............. 19.
OUTSANDING
Disposal
Current
5
6
over one
week
7
over two
weeks
8
Total
9
Signature of
Process Server/Enquiry Inspector.........................
.............................................
.............................................
Document1
5
Disposal
6
Current
7
Over two
weeks
OUTSTANDING
Signature of
Date...............................
Process Server/Enquiry
inspector................................ Deputy Commissioner of Taxes
...................................
A. D. C. T.
4
2
1
3
No. of papers given
for service enquiry
during the week
B.F. Curren Tota
t
l
Name of
Process
Server/
Enquiry
Inspector
8
Over two
weeks
9
Total
I.T.-178
ARREAR STATEMENT
(Process Server/Enquiry Inspector)
For the week ending.............. 197.
342
343
L.T.-173
Form of application for a Certificate under section 3 the Transfer of Property
(Bangladesh) (us 47A).
To
The Deputy Commissioner of Taxes.
..................................
..................................
The undersigned hereby applies for a certificate under section 3 of the Transfer of Property
(Bangladesh) (Under Section 47A) and furnishes the following particulars in connection therewith:1. Name of applicant..........................................................................................
(in block letters)
2. Name of partner(s) in the case
of a firm of co-owners....................................................................................
3. Full address.....................................................................................................
.........................................................................................................................
4. District/Circle/Ward/Division
in which assessed............................................................................................
5. Source(s) of income........................................................................................
6. Description and locality of property which is the subject
matter of this application.................................................................................
7. The date of the purchase of the
property by the applicant ..............................................................................
8. The price at which the property was
originally purchased by the applicant..............................................................
9. The name and address of the
intending purchaser.........................................................................................
10. Consideration for which the
property is intended to be
transferred/sold................................................................................................
11. Particulars of other immovable
properties belonging to the
applicant. (The. relevant details
are sent out in the Schedule below)................................................................
Signature of
applicant
Date
Name in block
letters........................................................
SCHEDULE
List of the immovable properties belonging to the applicant
Si. No
Description of property
Where located
Signature of applicant
Name in block letters..................................
Document1
344
L.T.-174
Deputy Commissioner of Taxes Office
...............................................
................., the..................19.
No.
FROM
The Deputy Commissioner of Taxes,
..............................................
..............................................
To
..............................................
..............................................
..............................................
SUBJECT.- Income-tax assessment for 19.
Dear Sir,
I have the honour to invite a reference to your certificate of total income, dated
for the
year 19 and to say that, on the basis of the particulars shown therein *[and the further information
furnished by you in response to this office letter(s) No.(s)
, dated],
no further tax has
been found to be payable by you. Your case has accordingly been filed for 19 and earlier assessment
years. It can, however, be reopened as provided for in the Income-tax law if(i)
(ii)
at a subsequent date it is found that either the full amount of the tax payable by you had
not been paid or any income, or a portion thereof, had not been assessed to tax, or
an application for refund is made by you in respect of any tax which might have been paid
in excess by you on your behalf.
Yours faithfully.
Deputy Commissioner of Taxes
*Delete if inapplicable.
Document1
345
L.T.-175
Deputy Commissioner of Taxes Office
...............................................
................., the..................19.
No.
FROM
THE Deputy Commissioner Of taxes,
.............................................
.............................................
To
..................................................
..................................................
.................................................
SUBJECT.- Income-tax assessment for 19.
Dear Sir,
I have the honour to invite a reference to your certificate of total income, dated
for 19
and to say that, on the basis of the particulars shown therein *[and the further
information furnished by you in response to this office letter(s) No. (s)
, dated
), a refund of TK.
(Taka
has been found to be due to you. I am accordingly*
*enclosing a refund voucher for
*remitting this amount to
this amount
by money order,
Please acknowledge receipt.
Yours faithfully,
Deputy Commissioner of Taxes.
*Delete if inapplicable.
44
Document1
346
I.T.-176
Deputy Commissioner of Taxes Office
...............................................
................., the..................19.
No.
FROM
THE DEPUTY COMMISSIONER OF TAXES,
..............................................
..............................................
To
..............................................
..............................................
..............................................
Dear Sir,
I have the honour to invite a reference to your certificate of total income,
dated.................................for 19 and to say that on the basis of the particulars shown therein *[and
the further information furnished by you in response to this office letter(s) No. (s)...................,
dated........................], income-tax amounting to (Taka.......................... ) has been found to be due
from you. A chalan for this amount is enclosed and I have to request that the amount may please be
deposited in the Treasury/Sub-Treasury, by
2. The computation of tax is shown in the enclosed statement.
Yours faithfully,
Deputy Commissioner of Taxes.
*Delete if inapplicable.
Document1
347
I.T.-177
Deputy Commissioner of Taxes Office
...............................................
................., the..................19.
No.
FROM
THE DEPUTY COMMISSIONER OF TAXES,
..............................................
..............................................
To
..............................................
..............................................
..............................................
Dear Sir,
I have the honour to invite a reference to your certificate of total income dated for 19 and to
request that the following further particulars may please be furnished:*(1) Dividend warrants in respect of your dividend income of Tk. If, for any reason, the original
dividend warrants are not available, duplicate copies thereof or a *certificate/certificates from
the *company/companies stating the amount of the dividends and the percentage at which
the profits out of which the dividends were declared were liable to tax in Bangladesh may
please be furnished.
*(2) Insurance premium receipts. If, for any reason, the original receipts have been misplaced or are
not available, duplicate receipts of a *certificate/certificates from the *company/companies
stating the amount of the premium and the period for which it was paid may please be
furnished.
(3) A certificate in the attached form may please be furnished in respect of your claim for children's
educational allowance.
2. To save inconvenience, I shall be prepared to accept a statement signed by you stating the
amount of the insurance premium paid and the amount of dividend income received by you
on the understanding that if at any time in future the statement is found to be untrue, you will
be liable to penal action as provided for under the relevant laws and that the amount of the
dividend shown by you would be included in your taxable income but no credit for the
dividend was declared will be allowed to you.
Yours faithfully,
Encl : as above.
Deputy Commissioner of Taxes.
*Delete if inapplicable
Document1
348
I.T.-178
Certificate to be furnished by a person claiming relief from the income-tax under section 15E of
the Income-tax Act, 1922 on account of the educational expenses of his children or children wholly
dependent upon him.
I hereby certify that the following
*of mine
* children
child
wholly dependent upon me
*where/have been
was/has been
receiving
education during the year ending on the 30th June, 19 :Sl.
No.
1.
2.
3.
Name of child.
Age.
Name of the educational institution
attended by each child.
2. I hereby further certify that the particulars given above are true and that relief under
section 15E of the Income-tax Act, 1922 has not been claimed by any other
person in respect of
*any of the children
the children,
whose particulars have been shown in
the above statement.
Signature......................
Name...........................
(in block letters)
Address.....................
...................................
Date
*Strike out whichever is inappropriate.
N.B(1) The relief is restricted to deduction from the total income of the tax-payer of Tk. 800 for
each child, subject to a maximum of Td.24.00 (i.e., a tax-payer is entitled to claim relief in
respect of not more than three of his own children or children wholly dependent upon him).
(2) The relief is admissible in respect of children of not less than five and more then twenty-one
years of age receiving education at an educational institution.
(3) The relief is admissible only in the case of persons whose total annual income does not
exceed Tk.50,000.
Document1
Document1
I.T.-179(1)
Patient's Name.
2
Serial No.
1
(a)
(b)
(c)
(d)
3
Consultation.
Surgical treatment.
Injection.
Visit, etc.
Nature of treatment:-
4
Tk. Poisha.
Treatment charges.
5
Remarks.
[To be maintained by medical practitioners, i.e. doctors, surgeons, physicians, dentists, psychiatrists, tabibs, vaids, veterinary surgeons, etc.,
(other than medical practitioners, who do not make any separate charge for consultation but make a charge for the medicines supplied by them].
Form A(1)
CASE REGISTER
349
Document1
I.T.-179(ii).
Name and address
of the client.
2
Serial
No.
1
3
Brief particulars of the
case 9Confidential
details are not
required).
4
Date.
5
Cash.
7
Total.
Tk. poisha.
6
Cheque.
Whether by
Tk. poisha.
8
Whether in
full or part
settlement.
Amount of fee remuneration, etc., received.
9
Remarks.
[To be maintained by legal practitioners (including income-tax practitioners), advocates, pleaders, income-tax practitioners,
accountants, auditors, architects and engineers].
Form A(2)
CASE REGISTER
350
Document1
3
Tk. poisha.
Tk.
poisha.
Cheque.
2
Cash.
Amount.
Tk. poisha.
4
Total
5
(i)
(ii)
due to me/us
by me/us of on my/ us behalf
Tk.
poisha.
Tk.
poisha.
10
Total.
11
Remarks
.
Signature...............................
Date.................................
all expenditure incurred by me/us in connection with my/our business, profession and vocation and that all items of expenditure listed in
the above account are supported by vouchers/cash memos/receipts, etc., which have been cancelled and filed separately.
all amounts received
Tk.
poisha.
DISBURSEMENTS.
Voucher
Particular
Amount.
No. of
of
Cheque
Cash.
Cheque.
expenses.
No.
6
7
8
9
Date......................19.
I.T.-180
on account of the income, profits and gains from business, Profession and vocation.
Remarks.
Certified that the above account is a complete and true record of
1
Date in Case
Register.
RECEIPTS.
Form B.
PAYMENTS BOOK
351
Document1
I.T.181
Book No..............................Page No................
Date........................................................
Received with thanks the sum of......................
..........................................................................
(Taka.................................................................
by Chegue/Bank Draft No................................
dated............................on..................................
.............................. /Cash................................
from..................................................................
Cheque
by
No................dated................... on account of.....................................................
Bank Draft
cash/ .................................................................
Signature ....................
on ..........................................................................
Tk......................................................................
Signature ....................
Tk..........................................................................
Book No..................................................Page No.
Date............................................................
Name and address of the client, etc.......................
...............................................................................
Page No. of Case Register.....................................
Page No. of Payment Book...................................
Amount received TK.............................................
(Taka.....................................................................
Form C.
RECEIPT BOOK
352
353
C .I.T. -I.
OFFICE OF THE
D. C. T.,ASSISTANT COMMISSIONER OF TAXES
--------------------------CIRCLE/DIVISION,
the............................
FROM
.......................................
.......................................
.......................................
..........................................
..........................................
..........................................
Dear Sir(s)/Madam,
SUBJECT:- ARREARS OF DEMAND UNDER ALL TAXES-RECOVERY OF
According to the records of my office the position of pending demands under various taxes which
are administered by me including demands for which recovery certificates have been issued is as
follows:In order to obviate any hardship that may be caused to you by my imposing penalty for nonpayment and/or resorting to coercive measures of recovery, I suggest that you may check up the
position of pending demands with reference to your records and see me
on.....................................at................................so as to discuss with me as to how you propose to
make the payment.
Yours faithfully,
D. C. T.
.........................CIRCLE/DIVISION.
45
Document1
354
G.I.R .No .
DIT (CBR) I.T.-18.
Office of the D.C.T.
Circle
Ward
District
December,.......19.
To
.............................................
................................................
..............................................
SUBJECT:-Completion of assessment under the new procedure for self-assessment.
Dear Sir/Madam,
has/have
Your income-tax return(s) for 19 -19
please intimate whether
been received.
has/have no
you wish to have your assessment(s) completed under the new self-assessment procedure? If you do
so, you may please submit your return(s) revised return(s) in case you wish to revise the return(s)
already submitted by
you and deposit the tax still due from you on the basis of
31st January, 19 at the latest.
return(s)
revised return(s)
the- by the
Yours faithfully,
D.C.T.
Circle
Ward
District
N.B-1. Strike out inappropriate words.
G.I.R. No.
To
The Deputy Commissioner of Taxes
.........................................
Dear Sir,
SUBJECT:-Completion of assessment under the new procedure for self-assessment.
Please refer to your letter, dated the .........December, 1964 on the above subject
2. I wish to have my assessment(s) for
completed under the new
procedure for self-assessment.
*A return
Returns
and cheque/Bank draft/Treasury receipt for Tk.
Revised return(s)
(being the amount of tax still due from me) is enclosed. *I request that I may be allowed to
pay the tax for assessment year(s)............................in.................................... instalments due
to-------------------------------------------------------------------------------------Yours faithfully,
N.B- Strike out inappropriate words,
Document1