172. Where the income of an assessee is assessable at a rate higher than that at which it would otherwise have been assessed by reason of- (a) any portion of his salary being paid in arrears or in advance, or (b) his having received in any one financial year salary for more than twelve months, or (c) his having received a payment which is a profit in lieu of salary, or (d) his having received in arrears in one income year any portion of his income from interest on securities relatable to more income years than one; the Deputy Commissioner of Taxes may, on an application made to him in this behalf, determine the tax payable as if the salary, payment or interest had been received by the assessee during the income year or years to which it relates and may refund the amount of tax, if any, paid in excess of the tax so determined.

173. ¹[(1) Where an income tax authority or the Appellate Tribunal finds by own motion or based on written application from the assessee or information from any other source that an error apparent from record has been made in any order passed by it, the income tax authority or the Appellate Tribunal may amend the error by order in writing:Provided that no amendment under this sub-section shall be made after the expiration of four years from the date of the order sought to be amended.(1A) Where an assessee, by an application in writing in relation to an assessment year, brings to the notice of the Deputy Commissioner of Taxes of the claim that-(a) a sum payable under this Ordinance has been paid in amount higher than the due amount, or (b) the due credit of a sum paid under this Ordinance has not been given, the Deputy Commissioner of Taxes shall give credit of the amount in the assessment year in which the sum was to be given credit if the claim of the assessee is found valid and correct after due verification.] (2) No amendment under sub-section (1) which has the effect of enhancing an assessment or reducing a refund or otherwise increasing the liability of the assessee shall be made unless the parties affected thereby have been given a reasonable opportunity of being heard. (3) Where any such error as is referred to in sub-section (1) is brought to the notice of the authority concerned by the assessee and no amendment is made by such authority within the financial year next following the date in which the error is brought to its notice, the amendment under that sub-section shall be deemed to have been made so as to correct the error and all the provisions of this Ordinance shall have effect accordingly. ²[***] (5) Where in respect of any completed assessment of a partner in a firm it is found on the assessment of the firm or on any reduction or enhancement made in the income of the firm under sections 120, ³[121A], 156, 159, 161 or 162 that the share of the partner in the profit or loss of the firm has not been included in the assessment of the partner, or, if included, is not correct, the inclusion of the share in the assessment or the correction thereof, as the case may be, shall be deemed to be correction of an error apparent from the record within the meaning of this section, and the provisions of sub-section (1) shall apply thereto accordingly, the period of four years referred to in sub-section (4) being computed from the date of the final order passed in the case of the firm. (6) Where as a result of proceedings initiated under section 93, a firm or an association of persons is assessed, and the Deputy Commissioner of Taxes concerned is of opinion that it is necessary to compute the total income of a partner in the firm or a member of the association of persons, as the case may be, the Deputy Commissioner of Taxes may proceed to compute the total income and determine the sum payable on the basis of such computation as if the computation is a correction of an error apparent from the record within the meaning of this section, and the provisions of sub-section (1) shall apply accordingly, the period of four years specified in sub-section (4) being reckoned from the date of the final order passed in the case of the firm or association of persons, as the case may be. (7) Subject to the provisions of sub-section (3) where an amendment is made under this section, an order shall be passed in writing by the income tax authority concerned or the Appellate Tribunal, as the case may be.

⁴[173A. (1) Where an assessee carries on a business, profession or vocation at any place, he shall be assessed by the Deputy Commissioner of Taxes of the area in which that place is situate or, where the business, profession or vocation is carried on in more places than one, by the Deputy Commissioner of Taxes of the area in which the principal place of his business, profession or vocation is situate. (2) In all other cases, an assessee shall be assessed by the Deputy Commissioner of Taxes of the area in which he resides. (3) Where any question arises under this section as to place of assessment, such question shall be determined by the Commissioner, or, where the question is between places in areas within the jurisdiction of more Commissioners than one, by the Commissioners concerned, or, if they are not in agreement, by the National Board of Revenue: Provided that, before any such question is determined, the assessee shall have had an opportunity of representing his views. (4) No person shall be entitled to call in question the jurisdiction of a Deputy Commissioner of Taxes after he has made the return of total income or where he has not made such return, after the time allowed by the notice served on him for making such return has expired.]

174. (1) Any assessee, who is entitled or required to appear before any income tax authority or the Appellate Tribunal in connection with any proceedings under this Ordinance, may, except when required under section 122 to attend personally, appear by an authorised representative. (2) For the purpose of this section, “authorised representative” means a person, authorised in writing by the assessee to appear on his behalf, being- (a) a relative of the assessee who is his parent, spouse, son, daughter, brother or sister; (b) a whole time regular employee of the assessee; ⁵[* * *] (d) a legal practitioner who is entitled to practice in a Civil Court in Bangladesh; (e) a chartered accountant or a cost and management accountant or a member of an association of accountants recognised in this behalf by the Board; or (f) an income tax practitioner registered as such by the Board in accordance with the rules made in this behalf and subject to such conditions as may be laid down in those rules ⁶[: Provided that such an income tax practitioner shall be a member of any registered Taxes Bar Association.] (3) Notwithstanding anything contained in sub-section (1), the following persons shall not be qualified to represent an assessee under that sub-section, namely:- (a) a person who has been dismissed from Government service; (b) a legal practitioner, or a chartered accountant, a cost and management accountant, or other accountant mentioned in clause (e) of sub-section (2), or an income-tax practitioner, who, having been found guilty of misconduct in his professional capacity- (i) by any authority empowered to take disciplinary action against him, or (ii) by the ⁷[Board], in connection with any income-tax proceeding, and, on account of that finding, he stands disqualified from practising his profession for so long as such disqualification continues ⁸[: Provided that no person shall be disqualified under this sub-clause unless he is given a reasonable opportunity of being heard: ⁹[* * *] ¹⁰[Provided further that any person disqualified under this sub-clause may, within one month of his disqualification, appeal to the Government to have the disqualification removed: Provided further that no disqualification under this sub-clause shall take effect until one month from the date of such disqualification has elapsed or, when an appeal is preferred, until the disposal of the appeal;]] (c) a person who has become insolvent for so long as the insolvency continues; (d) a person who has been convicted of any offence connected with any income tax proceeding under this Ordinance unless the Commissioner, with the approval of the Board, by order, remove his disqualification under this sub-section; and (e) any Government servant in the Income-tax Department who has resigned or retired from such service, for a period of three years from the date of acceptance of resignation or a period of one year from the date of retirement, as the case may be.

175. In the determination of the amount of tax or of a refund payable under this Ordinance, fractions of a taka, less than fifty poisha, shall be disregarded and fractions of a taka equal to or exceeding fifty poisha shall be regarded as one taka.

176. A receipt shall be given for any money paid or recovered under this Ordinance.

177. (1) In computing the period of limitation prescribed for an appeal or application under this Ordinance, the day on which the order complained of was served, or, if the assessee was not furnished with a copy of the order when the notice of the order was served upon him, the time requisite for obtaining the copy of the order shall be excluded. (2) Where the period of limitation prescribed for an appeal or application under this Ordinance expires on a day which is a closed holiday, the appeal or application may be made on the day next following such holiday.

178. ¹¹[ (1) A notice, an assessment order, a form of computation of tax or refund or any other document may be served on the person named therein ¹²[ by registered post or by sending from the official electronic mail of the sender to the specified electronic mail address of the person] or in the manner provided for service of a summons issued by a Court under the Code of Civil Procedure, 1908 (Act V of 1908):Provided that where a notice, an assessment order, a form of computation of tax or refund, or any other document is received by an authorized representative as referred to in section 174, such receipt by the authorized representative, shall be construed as valid service on that person.](1A) [Omitted by section 5 of অর্থ আইন, ১৯৯৭ (১৯৯৭ সনের ১৫ নং আইন).](2) A notice may be addressed-(a) in the case of a firm or a Hindu undivided family, to any member of the firm, or the manager or any adult male member of the family;(b) in the case of a local authority or a company, to the principal officer thereof;(c) in the case of other body or association of persons, to the principal officer or any member thereof;(d) in a case where a firm or association of persons is dissolved, to any person who was a member of the firm or association, as the case may be, immediately before such dissolution;(e) in a case where a business or profession is discontinued to which section 89 applies, if the business or profession discontinued was-(i) that of an individual, to the person whose income is to be assessed;(ii) that of a company, to the principal officer thereof; and(iii) that of a firm or association of persons, to any person who was a partner of such firm or a member of such association, as the case may be, at the time of the discontinuance;(f) in a case where a finding of partition has been recorded under section 90 in respect of a Hindu undivided family, to the person who was the last manager of the family or, if such person is dead, to all adult male persons who were members of the family immediately before the partition; and(g) in any other case, not being an individual, to the person who manages or controls the affairs of the person or institution concerned.(3) The validity of any notice or of the service of any notice shall not be called in question after the return in response to the notice has been filed or the notice has been complied with.¹³[ “(4) In this section-(a) “electronic mail” shall have the same meaning as assigned to “ইলেকট্রনিক্স মেইল” by তথ্য ও যোগাযোগ প্রযুক্তি আইন, ২০০৬(২০০৬ সনের ৩৯ নং আইন);(b) “official electronic mail of the sender” means the electronic mail designated by the Board to the income tax authority serving the notice;(c) “specified electronic mail address of the person” means theelectronic mail address –(i) that has been mentioned in the return of income of the person submitted for the respective income year;(ii) that has been specified by a person, in writing, to the income tax authority, as the electronic mail address of such person.]¹⁴[ Explanation.- In this section, “notice” includes order or requisition made or issued under this Ordinance.]

¹⁵[178A. A notice, order, requisition, certificate, communication, letter or an acknowledgment of receipt generated by computer or electronic system specified by the Board shall have the same meaning and effect of the notice, order, requisition, certificate, communication, letter or an acknowledgment of receipt issued or served under this Ordinance.

178B. Where any return, statement, application or document is to be filed to an income tax authority or the Taxes Appellate Tribunal under any provision of this Ordinance, the return, statement, application or document may be filed in such electronic, computer readable or machine readable form and manner as may be specified by the Board.]

179. No assessment, order, notice, warrant or other document made, issued or executed, or purporting to be made, issued or executed, under this Ordinance, shall be void or otherwise inoperative, merely for want of form, or for an error, defect or omission therein, if such want of form, error, defect or omission is not of a substantial nature prejudicially affecting the assessee.

180. Notwithstanding anything contained in section 171 of the Companies Act, 1913 (VII of 1913), leave of the Court shall not be required for continuing any proceeding, or commencing any proceeding, under this Ordinance against a company in respect of which a winding up order has been made or provisional liquidator appointed.

181. Every person deducting, retaining or paying any tax in pursuance of this Ordinance in respect of income belonging to another person is hereby indemnified for the deduction, retention or payment thereof.

182. (1) No suit shall be brought in any Civil Court to set aside or modify any assessment made under this Ordinance. (2) No suit, prosecution or other proceedings shall lie against any officer of the Government for anything in good faith done or intended to be done under this Ordinance.

183. If, on the first day of July in any year provision has not been made by Act of Parliament for the charging of income tax for that year, this Ordinance shall nevertheless have effect until such provision is made, as if the provision in force in the preceding year, or the provision proposed in the bill which may then be before the Parliament, whichever is more favourable to the assessee, were actually in force.

184. [Restriction on registration of documents.- Omitted by section 8 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন).]

¹⁶[ 184A.  (1) Notwithstanding anything contained in this Ordinance, a person shall be required to furnish a proof of submission of return in the cases mentioned in sub-section (3).

(2) The proof of submission of return shall be-

(a) an acknowledgment receipt of return prescribed by the Board; or

(b) a system generated certificate containing name and Taxpayer’s Identification Number (TIN) of the person and the year for which return has been submitted; or

(c) a certificate issued by the Deputy Commissioner of Taxes containing name and TIN of the person and the year for which return has been submitted.

(3) The proof of submission of return shall be furnished in the cases of –

(i) applying for a loan exceeding Taka five lakh from a bank or a financial institution;

(ii) becoming a director or a sponsor shareholder of a company;

(iii) obtaining or continuing an import registration certificate or export registration certificate;

(iv) obtaining or renewal of a trade license in the area of a city corporation or paurashava;

(v) obtaining registration of co-operative society;

(vi) obtaining or renewal of license or enlistment as a surveyor of general insurance;

(vii) obtaining registration, by a resident, of the deed of transfer, baynanama or power of attorney or selling of a land, building or an apartment situated within a city corporation or a paurashava of a district headquarter or cantonment board, where the deed value exceeds Taka ten lakh;

(viii) obtaining or maintaining a credit card;

(ix) obtaining or continuing the membership of the professional body as a doctor, dentist, lawyer, chartered accountant, cost and management accountant, engineer, architect or surveyor or any other similar profession;

(x) obtaining and retaining a license as a Nikah Registrar under the Muslim Marriages and Divorces (Registration) Act. 1974 (LII of 1974);

(xi) obtaining or continuing the membership of any trade or professional body;

(xii) obtaining or renewal of a drug license, a fire license, environment clearance certificate, BSTI licenses and clearance;

(xiii) obtaining or continuing commercial and industrial connection of gas in any area and obtaining or continuing residential connection of gas in city corporation area;

(xiv) obtaining or continuing a survey certificate of any water vessel including launch, steamer, fishing trawler, cargo, coaster and dumb barge etc., plying for hire;

(xv) obtaining the permission or the renewal of permission for the manufacture of bricks by Deputy Commissioner's office in a district or Directorate of Environment, as the case may be;

(xvi) obtaining the admission of a child or a dependent in an English medium school providing education under international curriculum or english version of national curriculum, situated in any city corporation, district headquarter or paurashava;

(xvii) obtaining or continuing the connection of electricity in a city corporation or cantonment board;

(xviii) obtaining or continuing the agency or the distributorship of a company;

(xix)obtaining or continuing a license for arms;

(xx) opening a letter of credit for the purpose of import;

(xxi) opening postal savings accounts of Taka exceeding five lakhs;

(xxii) opening and continuing bank accounts of any sorts with credit balance exceeding Taka ten lakhs;

(xxiii) purchasing savings instruments (Sanchayapatra) of Taka exceeding five lakhs;

(xxiv) participating in any election in upazilla, paurashava, zilla parishad, city corporation or Jatiya Sangsad;

(xxv) participating in a shared economic activities by providing motor vehicle, space, accommodation or any other assets.

(xxvi) receiving any payment which is an income of the payee classifiable under the head "Salaries" by any person employed in the management or administrative function or in any supervisory position in the production function;

(xxvii) receiving any payment which is an income of the payee classifiable under the head "Salaries" by an employee of the government or an authority, corporation, body or units of the government formed by any law, order or instrument being in force, if the employee, at any time in the income year, draws a basic salary of taka sixteen thousand or more;

(xxviii) receiving any commission, fee or other sum in relation to money transfer through mobile banking or other electronic means or in relation to the recharge of mobile phone account;

(xxix) receiving any payment by a resident from a company on account of any advisory or consultancy service, catering service, event management service, supply of manpower or providing security service;

(xxx) receiving any amount from the Government under the Monthly Payment Order (MPO) if the amount of payment exceeds taka sixteen thousand per month;

(xxxi) registration or renewal of agency certificate of an insurance company;

(xxxii) registration, change of ownership or renewal of fitness of a motor vehicle of any types excluding two and three wheeler;

(xxxiii) releasing overseas grants to a non-government organisation registered with NGO Affairs Bureau or to a Micro Credit Organisation having licence with Micro Credit Regulatory Authority;

(xxxiv) selling of any goods or services by any digital platforms to consumers in Bangladesh.

(xxxv) submitting application for the membership of a club registered under কোম্পানি আইন, ১৯৯৪ (১৯৯৪ সনের ১৮ নং আইন) and Societies Registration Act, 1860 (Act No. XXI of 1860);

(xxxvi) submitting tender documents by a resident for the purpose of supply of goods, execution of a contract or rendering a service;

(xxxvii) submitting a bill of entry for import into or export from Bangladesh;

(xxxviii) submitting plan for construction of building for the purpose of obtaining approval from Rajdhani Unnayan Kartripakkha (Rajuk), Chittagong Development Authority (CDA), Khulna Development Authority (KDA) and Rajshahi Development Authority (RDA) or other concerned authority in any city corporation or paurashava;

(4) The Board may, by a general or special order, exempt any person from furnishing proof of submission of return.

(5) The person responsible for processing any application or nomination, or approving any license, certificate, membership, permission, admission, agency or distributorship, sanctioning any loan, issuing any credit card, allowing connection or operation, executing registration or making any payment shall not so process, approve, sanction, issue, allow, execute or make payment, as the case may be, unless the proof of submission of return is furnished as required under the provision of sub-section (1) or the person who is required to furnish the proof of submission of return provides a certificate from the Board that he is exempted from furnishing such proof.

(6) The person to whom the proof of submission of return is furnished shall verify the authenticity of it in the manner as may be specified by the Board.

(7) Where the person responsible for processing any application or nomination, or approving any license, certificate, membership, permission, admission, agency or distributorship, sanctioning any loan, issuing any credit card, allowing connection or operation, executing registration or making any payment, as the case may be, fails to comply with sub-sections (5) and (6), shall be deemed to be an assessee in default and be liable to pay a penalty not exceeding Taka ten lakh as imposed by the Deputy Commissioner of Taxes.

(8) No penalty under this section shall be imposed upon a person without giving a reasonable opportunity of being heard.

(9) A person not being an individual shall, instead of furnishing a proof of submission of return, furnish a system generated certificate containing name and Taxpayer’s Identification Number (TIN)–

(a) in the year of incorporation, registration or formation, as the case may be, under any law or instruments having the force of law; and

(b) in the year following the year of incorporation, registration or formation, as the case may be, under any law or instruments having the force of law.]

¹⁸[184AA. The Board may, with the prior approval of the Government and by notification in the official Gazette, specify any class of documents where a ¹⁹[twelve-digit Taxpayer’s Identification Number] (TIN) is to be mentioned.]

²⁰[184B.²¹[(1) Every assessee or any person who applies manually or electronically for a Taxpayer’s Identification Number will be issued a certificate containing twelve-digit Taxpayer’s Identification Number and such other particulars in such manner as may be prescribed:

Provided that twelve-digit Tax-payer’s Identification Number may be issued without any application where any income tax authority has found a person having taxable income during the year and possesses such necessary information of that person for issuance of twelve-digit Tax-payer’s Identification Number.]

(2) Board may, by general or special order in writing, direct any person or classes of persons who already hold a Tax-payer's Identification Number to furnish such information or documents for the purpose of re-registration and thereafter issue ²²[twelve-digit] a new Taxpayer's Identification Number.]

²³[(3) Every existing assessee having ten-digit Tax-payer’s Identification Number or a Temporary Registration Number (TRN) shall have to obtain twelve-digit Tax-payer’s Identification Number (TIN) before the last date of submission of return of income as required under section 75.]

²⁴[184BB. Every person required to deduct or collect tax under Chapter VII of this Ordinance shall be given a tax collection account number in such manner as may be prescribed.]

²⁶[***]

²⁷[184BBBB. Temporary Registration Number (TRN) may be given to a person who has been found having taxable income in any year and has failed to apply for Tax-payer's Identification Number (TIN) under section 184B.]

²⁸[Explanation.- For the removal of doubts, it is hereby declared that nothing in this Ordinance shall limit the authority of the Deputy Commissioner of Taxes in imposing the liability to pay any sum under this Ordinance on a person who has been given a Temporary Registration Number (TRN) for the reason that the person has failed to apply for the Tax-payer's Identification Number (TIN).]

²⁹[184C. (1) An assessee having income from business or profession shall submit his return of income as required in section 75 and display the proof of submission of return as defined in section 184A at a conspicuous place of such assessee's business premises.

(2) Where an assessee fails to comply with the provision of sub-section (1), he shall be liable to pay a penalty of Taka not less than five thousand and not exceeding twenty thousand as imposed by the Deputy Commissioner of Taxes empowered to this end.]

³⁰[184CC. Notwithstanding anything contained in any other law for the time being in force where any document relating to the transfer of land, building or apartment situated within a city corporation, or cantonment board, or a paurashava of a district headquarters, deed value of which exceeds taka one lakh and required to be registered under the Registration Act, 1908 (XVI of 1908), such document shall contain twelve-digit Taxpayer’s Identification Number of both the seller and the purchaser.]

³²[184D.- (1) Notwithstanding anything contained in this Ordinance or any other law for the time being in force, the Board may, in such manner and in such circumstances and to such extent as may be prescribed, grant reward to the following persons :-

(a) an officer or employee of the Board and its subordinate tax offices for outstanding performance ³³[, collection] of taxes and detection of tax evasion;

(b) any other person for furnishing information leading to detection of tax evasion.

(2) The Board may, in addition to the reward mentioned in sub-section (1), grant reward to officers and employees of the Board and its subordinate tax offices for a financial year for collecting of revenue in excess of the revenue target as may be prescribed.]

³⁴[184E.- All officers and staff of government and semi-government organizations, law enforcement agencies, autonomous bodies, statutory bodies, financial institutions, educational institutions, private organizations, local government and non-government organizations shall assist the income tax authorities in the discharge of their functions under this Ordinance.]

³⁵[184F. Notwithstanding anything contained in any other law for the time being in force, the provisions of this Ordinance or any proceedings thereunder shall prevail over any other law in respect of ³⁶[the imposition and the collection of tax, the exemption of any income from tax, the reduction of the rate of tax, the calling for any information for the purpose of taxation, and the protection of information under this Ordinance].]

³⁷[184G.  (1) Notwithstanding anything contained contrary to any provision of this Ordinance, the Board may, with prior approval of the Government, by an order, and in public interest,—

 

(a) condone the period of epidemic, pandemic, or any other acts of God, and war in computing the time limits specified in any provision of this Ordinance; or

 

(b) extend the time limits specified in any provision of his Ordinance to such extent as the Board may think fit, due to such epidemic, pandemic, or any other acts of God, and war.

 

(2) The order under sub-section (1) may be issued with retrospective effect.]