81. (1) The Deputy Commissioner of Taxes may, at any time after the first day of July of the year for which the assessment is to be made, proceed to make, in a summary manner, a provisional assessment of the tax payable by the assessee on the basis of the return and the accounts and documents, if any, accompanying it and where no return has been filed, on the basis of the last assessment including an assessment under this section. (2) In making a provisional assessment under this section, the Deputy Commissioner of Taxes shall- (a) rectify any arithmetical errors in the return, accounts and documents; (b) allow, on the basis of the information available from the return, accounts and documents, such allowances as are admissible under the Third Schedule and any loss carried forward under section 38 or 39 or 41. (3) For the purposes of payment and recovery, the tax as determined to be payable upon provisional assessment shall have effect as if it were determined upon regular assessment. (4) The tax paid or deemed to have been paid under Chapter VII, in respect of any income provisionally assessed under sub-section (1), shall be deemed to have been paid towards the provisional assessment. (5) Any amount paid or deemed to have been paid towards provisional assessment under this section shall be deemed to have been paid towards regular assessment; and the amount paid or deemed to have been paid towards provisional assessment in excess of the amount found payable after regular assessment shall be refunded to the assessee. (6) Nothing done or suffered by reason or in consequence of any provisional assessment made under this section shall prejudice to the determination on merit of any issue which may arise in the course of regular assessment. (7) There shall be no right of appeal against a provisional assessment under this section.

¹[82.Where a return or a revised return has been filed under Chapter VIII and the Deputy Commissioner of Taxes is satisfied, without requiring the presence of the assessee or the production of any evidence, that the return is correct and complete, he shall assess the total income of the assessee and determine the tax payable by him on the basis of such return and communicate the assessment order to the assessee within thirty days next following: Provided that- (a) such return shall be filed on or before the date specified in ²[sub-section (5)] of section 75; (b) the amount of tax payable shall be paid on or before the date on which the return is filed;³[* * *] (c) such return does not show any loss or lesser income than the last assessed income, or assessment on the basis of such return does not result in refund ⁴[; and(d) such return shall mention twelve-digit Taxpayer's Identification Number.]]

⁵[82A. Where an assessee, other than a public company as defined in the Companies Act, 1913 (VII of 1913) or কোম্পানী আইন, ১৯৯৪ (১৯৯৪ সনের ১৮ নং আইন), who has previously been assessed for any assessment year ended on or before the thirtieth day of June, 1995, files a return showing income for the income year relevant to the assessment year commencing on or after the first day of July, 1995 and ending on or before the thirtieth day of June, 1997 and the income shown in such return is higher by not less than ten per cent over the last assessed income and has also increased by at least a further sum of ten per cent for each preceding assessment year in respect of which the assessment is pending, the return filed by the assessee shall be deemed to be correct and complete and the Deputy Commissioner of Taxes shall assess the total income of the assessee on the basis of such return and determine the tax payable by him ⁶[on the basis of such assessment, and communicate the assessment order to the assessee within thirty days next following], provided- (a) he has, at the time of filing such return made payment of the tax on the basis of the return or taka twelve hundred, whichever is higher, and the assessment on the basis of such return shall not result in any refund; ⁷[* * *] ⁸[(b) the net accretion of his wealth, if he is not required to submit statement of assets and liabilities under ⁹[clause (c) of sub-section (3) of section 75], along with his disclosed family expenses and taxes paid during the year, shall not exceed the income disclosed for the year and the income or receipt, if any, exempted from tax¹⁰[; and (c) such return contains twelve-digit Taxpayer's Identification Number (TIN).]]

¹¹[***]

¹²[82BB. (1) Where an assessee files a return of income mentioning twelve-digit Taxpayer's Identification Number (TIN) in compliance with the conditions and within the time specified in section 75 and pays tax in accordance with the provision of section 74, he shall be issued by the Deputy Commissioner of Taxes or any other official authorised by him, an acknowledgment of receipt of the return and such acknowledgment shall be deemed to be an order of assessment of the Deputy Commissioner of Taxes.

(2) The Deputy Commissioner of Taxes shall process the return filed under sub-section (1) in the following manner, namely:-

(a) income shall be computed after making the adjustments in respect of any arithmetical error in the return or any incorrect claim which is apparent from the existence of any information in the return or in any statement or document filed therewith;

(b) tax and any other amount payable under this Ordinance shall be computed on the basis of the income computed under clause (a); and

(c) the sum, payable by or refundable to the assesse, shall be determined after giving credit of the sum paid by way of advance tax including the tax paid at source and the tax paid under this Ordinance.

(3) Where the process of return results in a difference in the amount of income, tax or other material figures than the amount mentioned in the return filed under sub-section (1), the Deputy Commissioner of Taxes shall serve a notice to the assessee-

(a) communicating him about the difference and enclosing with the notice a sheet of computation of income, tax, refund or other related particulars that resulted from the process of return;

(b) giving him an opportunity to explain his position in writing within the time specified in the notice where the process of return results in additional liability or in reduction of refund, as the case may be; and

(c) giving him an opportunity to-

(i) file an amended return, in the applicable cases, within the time specified in the notice, addressing the difference mentioned in the notice; and

(ii) pay, within the time specified in the notice, the tax and any other amount that becomes payable as a result of the process;

(4) Where a notice under sub-section (3) is served, the Deputy Commissioner of Taxes shall-

(a) send a letter of acceptance of amended return within ¹³[ninety] days where all of the following conditions are fulfilled-

(i) an amended return is filed in accordance with the provision of clause (c) of sub-section (3);

(ii) any tax or any other amount, payable under this Ordinance as a result of the process, has been paid on or before the submission of the amended return; and

(iii) the difference mentioned in sub-section (3) has been duly resolved in the return;

(b) serve, after the expiry of the date of response of the assessee as mentioned in the notice under sub-section (3), a notice of demand along with a sheet of computation of income, tax, refund or other related particulars where any of the conditions mentioned in clause (a) is not fulfilled:

Provided that a notice of demand shall be served within ¹⁴[ nine] months from the date of serving notice under sub-section (3).

(5) Where, after filing the return under sub-section (1), the assessee finds that owing to any unintentional mistake the tax or any other amount payable under this Ordinance has been paid short or computed short by reasons of underreporting of income or overreporting of rebate, exemption or credit or for any other reasons, he may file to the Deputy Commissioner of Taxes an amended return-

(a) attaching with the amended return a written statement mentioning the nature and the reason for the mistake;

(b) paying in full, on or before filing the amended return -

(i) the tax and any other amount that was paid short or computed short; and

(ii) an interest at the rate of two percent (2%) per month on the amount mentioned in sub-clause (i);

and if the Deputy Commissioner of Taxes is satisfied that the amended return is filed in compliance with the conditions mentioned in clause (a) and (b), he may allow the amended return:

Provided that no amended return shall be allowed-

(a) after the expiry of one hundred and eighty days from the date of filing the original return under sub-section (1); or

(b) after the original return has been selected for audit under sub-section (7).

(6) No notice under sub-section (3) shall be served after the expiry of twelve months from the date of the submission of return under sub-section (1) or amended return under sub-section (5), as the case may be.

(7) The Board or any authority subordinate to the Board, if so authorised by the Board in this behalf, may select, in the manner to be determined by the Board, a number of returns filed under sub-section (1) or of amended returns accepted under clause (a) of sub-section (4) or of amended returns allowed under sub-section (5), and refer the same to the Deputy Commissioner of Taxes for the purpose of audit:

Provided that a return filed or an amended return accepted or allowed under this section shall not be selected for audit where-

(a) such return or amended return ¹⁵[except the return of income of a financial institution] shows at least fifteen percent (15%) higher total income than the total income assessed in the immediately preceding assessment year; and

(b) such return or amended return-

(i) is accompanied by corroborative evidence in support of income exempted from tax;

(ii) is accompanied by a copy of bank statement or account statement, as the case may be, in support of any sum or aggregate of sums of loan exceeding taka five lakh taken other than from a bank or financial institution;

(iii) does not show the receipt of gift during the year;

(iv) does not show any income which is subject to tax exemption or reduced tax rate under section 44; or

(v) does not show or result any refund ¹⁶[; and

(c) the assessee has complied with the provisions of sections 75A, 108 and 108A.]

(8) Where after conducting the audit the Deputy Commissioner of Taxes is satisfied that the affairs of the assessee has not been duly reflected in the return or the amended return or in statements and documents submitted therewith, he shall communicate the findings of the audit to the assessee and serve a notice requiring him to file a revised return reflecting the findings of the audit, and pay tax and any other applicable amount on the basis of the revised return on or before the filing of such revised return.

(9) Where a revised return is filed and the Deputy Commissioner of Taxes is satisfied that the findings of audit has been duly reflected in the revised return and the tax and any other applicable amount have been fully paid in compliance with the provision of sub-section (8), he may accept the revised return and issue a letter of acceptance to the assessee.

(10) Where after the service of notice under sub-section (8) no revised return is filed or the revised return that has been filed does not reflect the findings of the audit, or tax or other applicable amount has not been paid in compliance with the provisions of sub-section (8), the Deputy Commissioner of Taxes shall proceed to make assessment under section 83 or 84, whichever is applicable.

(11) In the case of a return submitted under sub-section (1), no question as to the source of initial capital of the business or profession of a new assessee shall be raised, if the assessee-

(a) shows income which exceeds the tax exemption threshold and which is not less than twenty percent (20%) of the initial capital invested in the business or profession;

(b) pays tax on such income at regular tax rate along with any other applicable amount on or before filing of return; and

(c) mentions in writing that the return falls under this sub-section.

(12) In the case of a return for which the provision of sub-section (11) applies, the minimum amount of capital maintained in the business or profession at the end of the income year and four subsequent income years shall be equal to the initial capital; andany amount of shortfall of the capital in any income year shall be deemed as "income from business or profession" for that income year and shall be included in total income of the assessee.

(13) For the purpose of this section-

(a) a return includes any statement required to be filed under section 80;

(b) “an incorrect claim which is apparent from the existence of any information in the return or in any statement or document filed therewith” shall mean a claim, on the basis of an entry, in the return or in the statement or document submitted with the return-

(i) of an item, which is inconsistent with another entry of the same, or some other item, in such return, statement or document; or

(ii) in respect of a deduction, exemption, rebate or credit, where such deduction, exemption, rebate or credit exceeds the specified statutory limit which may have been expressed as monetary amount, percentage, ratio or fraction;

(c) “regular tax rate” means the rate of tax that would be applicable if the tax exemption or the reduced rate were not granted;

(d) in calculating fifteen percent (15%) higher total income, the income from the sources that are common between the assessment years for which the return under sub-section (1) has been filed and the immediately preceding assessment year shall be considered.]

¹⁷[82C. (1) Notwithstanding anything contained in any other provisions of this Ordinance, minimum tax shall be payable by an assessee in accordance with the provisions of this section.

(2) Minimum tax on income on sources from which tax has been deducted or collected under certain sections shall be the following-

(a) any tax deducted or collected at source under the provisions of sections mentioned in clause (b) shall be the minimum tax on income from the source or sources for which tax has been deducted or collected;

(b) the tax referred to in clause (a) shall be the tax deducted or collected under sections 52, 52A, ¹⁸[SL. No. 1, 2 and ¹⁹[14] of the Table of sub-section (1) of section 52AA] 52AAA, 52B, 52C, 52D, 52JJ, 52N, 52O, ²⁰[52Q], 52R, 53, 53AA, 53B, 53BB, 53BBB, ²¹[***] 53C, 53CCC, 53DDD ²²[, 53E], 53EE, 53F, 53FF, 53G, 53GG, 53H, 53M, 53N ²³[, 53P] ²⁴[, 53Q, 53R] and 55:

Provided that the tax deducted or collected from the following sources shall not be the minimum tax for the purpose of this sub-section-

(i) tax collected under section 52 from the following persons-

a. a contractor of an oil company or a subcontractor to the contractor of an oil company as may be prescribed;

b. an oil marketing company and its dealer or agent excluding petrol pump station;

c. any company engaged in oil refinery;

d. any company engaged in gas transmission or gas distribution;

(ii) tax deducted under section 53 from import of goods by an industrial undertaking ²⁵[,except an industrial undertaking engaged in producing cement, iron or iron products, ²⁶[ferro alloy products,²⁷[perfumes and toilet waters, ²⁸[beverage concentrate,]] as raw materials for its own consumption;

(iii) tax deducted under section 53F from a source other than the sources mentioned in clause (c) of sub-section (1) and sub-section (2) of that section;

(c) for the sources of income for which minimum tax is applicable, books of accounts shall be maintained in the regular manner in accordance with the provisions of section 35;

(d) income from any source, for which minimum tax is applicable under this sub-section, shall be determined in regular manner and tax shall be calculated by using ²⁹[applicable rate] on such income. If the tax so calculated is higher than the minimum tax under clause (a), the higher amount shall be payable on such income:

Provided that income shall be determined and tax shall be calculated for certain sources in the manner as specified in the following-

Serial No.	Sources of income as mentioned in	Amount that will be taken as income	Rate or amount of tax
( 1)	(2)	(3)	(4)
1	section 52C	amount of compensation as mentioned in section 52C	as mentioned in section 52C
2	section 52D	amount of interest as mentioned in section 52D	as mentioned in section 52D
3	section 53DDD	amount of export cash subsidy as mentioned in section 53DDD	as mentioned in section 53DDD
4	30[Serial No. 3 and 4 of the Table of section 53F(1)]	amount of interest as mentioned in section 53F	as mentioned in section 53F
5	section 53H	deed value as mentioned in section 53H 31[less cost of acquisition]	as mentioned in section 53H and the rule made thereunder
32[6.	section 53P	any sum paid by real estate developer to land owner	As mentioned in section 53P]

(e) income or loss computed in accordance with clause (d) or the proviso of clause (d) shall not be set off with loss or income, respectively, computed for any regular source.

(3) Where the assessee has income from regular source in addition to the income from source or sources for which minimum tax is applicable under sub-section (2)-

(a) regular tax shall be calculated on the income from regular source;

(b) the tax liability of the assessee shall be the aggregate of the tax as determined under sub-section (2) and the regular tax under clause (a).

 ³³[(4) Subject to the provision of sub-section (5), minimum tax for an individual, a firm or a company shall be the following—

 

(a) an assessee being—

 

(i) an individual having gross receipts of taka three crore or more; or

 

(ii) a firm having gross receipts of more than taka fifty lakh; or

 

(ii) a company,

 

           shall, irrespective of its profits or loss in an assessment year, for any reason whatsoever, including the sustaining of a loss, the setting off of a loss of earlier year or years or the claiming of allowances or deductions (including depreciation) allowed under this Ordinance, be liable to pay minimum tax in respect of an assessment year at the following rate—

 

Serial No	Classes of assessee	Rate of minimum tax
(1)	(2)	(3)
1.	Manufacturer of cigarette, bidi, chewing tobacco, smokeless tobacco or any other tobacco products	1% of the gross receipts
2.	Mobile phone operator	2% of the gross receipts
3.	Individual other than individual engaged in mobile phone operation or in the manufacturing of cigarette, bidi, chewing tobacco, smokeless tobacco or any other tobacco products, having gross receipts taka 3 crore or more	34[0.25%] of the gross receipts
4.	Any other cases	0.60% of the gross receipts:

 

       Provided that such rate of tax shall be zero point one zero percent (0.10%) of such receipts for an industrial undertaking engaged in manufacturing of goods for the first three income years since commencement of its commercial production.]

 

(b) where the assessee has an income from any source that is exempted from tax or is subject to a reduced tax rate, the gross receipts from such source or sources shall be shown separately, and the minimum tax under this sub-section shall be calculated in the following manner-

(i) minimum tax for receipts from sources that are subject to regular tax rate shall be calculated by applying the rate mentioned in clause (a);

(ii) minimum tax for receipts from sources that enjoys tax exemption or reduced tax rate shall be calculated by applying the rate mentioned in clause (a) as reduced in proportion to the exemption of tax or the reduction of rate of tax;

(iii) minimum tax under this sub-section shall be the aggregate of the amounts calculated under sub-clauses (i) and (ii).

Explanation.--For the purposes of this sub-section, 'gross receipts' means-

(i) all receipts derived from the sale of goods;

(ii) all fees or charges for rendering services or giving

benefits including commissions or discounts;

(iii) all receipts derived from any heads of income.

(5) Where the provisions of both sub-section (2) and sub-section (4) apply to an assessee, minimum tax payable by the assessee shall be the higher of

(a) the minimum tax under sub-section (2); or

(b) the minimum tax under sub-section (4).

(6) Minimum tax under this section shall not be refunded, nor shall be adjusted against refund due for earlier year or years or refund due for the assessment year from any source.

(7) Where any surcharge, additional interest, additional amount etc. is payable under provisions of this Ordinance, it shall be payable in addition to the minimum tax.

(8) Where the regular tax calculated for any assessment year is higher than the minimum tax under this section, regular tax shall be payable.

(9) In this section-

(a) “regular source” means any source for which minimum tax is not applicable under sub-section (2);

(b) “regular tax” means the tax calculated on regular income using the regular manner;

(c) “³⁵[regular tax rate]” means the rate of tax, that would be applicable if the tax exemption or the reduced rate were not granted.]

³⁶[(8A) Where tax has been mistakenly deducted and collected in excess or deficit of the due amount (i.e. the amount to be deducted or collected in accordance with the provision of Chapter VII), minimum tax under this section shall be computed based on the due amount of deduction or collection, and provisions of this section shall apply accordingly.]

³⁷[82D. (1)Where a person is found to have taxable income or required to submit tax return or required to comply with any provision of the Ordinance and the person has failed to perform or comply with requirements of the Ordinance, the Deputy Commissioner of Taxes, empowered to this end, may assess the tax liability of such person on the spot.

(2) Where assessment of an assessee being individual having income from business or profession is made under this section applying regular rate and the asseesee pays tax accordingly, no question as to the initial capital not exceeding five times of such assessed income shall be made.

(3) Commissioner of Taxes may empower any Deputy Commissioner of Taxes who is subordinate to him to conduct spot assessments within his jurisdiction.

(4) The Board shall issue guidelines as to the manner how assessment under this section shall be made.]

³⁸[***]

³⁹[***]

⁴⁰[83. (1) Where a return or revised return has been filed under Chapter VIII and the Deputy Commissioner of Taxes is not satisfied without requiring the presence of the person who filed the return or the production of evidence that the return is correct and complete, he shall serve on such person a notice requiring him, on a date to be therein specified, to appear before the Deputy Commissioner of Taxes, or to produce or cause to be produced before him or at his office, any evidence in support of the return. (2) The Deputy Commissioner of Taxes shall, after hearing the person appearing, or considering the evidence produced in pursuance of the notice under sub-section (1) and also considering such other evidence, if any, as he may require on specified points, by an order in writing assess, within thirty days after the completion of the hearing or consideration, as the case may be, the total income of the assessee and determine the sum payable by him on the basis of such assessment, and communicate the order to the assessee within thirty days next following.]

⁴¹[83AAA. (1) Where a return or revised return is filed under Chapter VIII by an assessee being a company and the Board has reasonable cause to believe that the return or revised return is incorrect or incomplete, the Board may appoint a registered chartered accountant to examine the accounts of that assessee. (2) The chartered accountant appointed under sub-section (1) shall exercise the powers and functions of the Deputy Commissioner of Taxes as referred to in section 79 and clauses (a), (b), (c), (d) and (e) of section 113. (3) The chartered accountant, after examination of the accounts of that assessee, shall submit a report in writing to the Board along with findings within a time as may be specified by the Board. (4) On receipt of the report referred to in sub-section (3), the Board shall forthwith forward the report to the concerned Deputy Commissioner of Taxes for consideration. (5) On receipt of the report under sub-section (4), the Deputy Commissioner of Taxes shall serve a notice upon the assessee under sub-section (1) of section 83. (6) The Deputy Commissioner of Taxes shall, after hearing the person appearing and considering the evidences produced including the findings stated in the report received under sub-section (5) and also considering the other evidences, by an order in writing, assess within thirty days after the completion of hearing or consideration, as the case may be, the total income of an assessee and shall determine the sum payable by the assessee on the basis of such assessment, and communicate the said order to the assessee within thirty days from the date of such order.]

84A. [Presumptive Assessment.-Omitted by section 5 of the Finance Act, 1997 (Act No. XV of 1997).]

⁴²[84. (1) Where any person fails- (a) to file the return required by a notice under section 77 and has not filed a return or revised return under section 78; or (b) to comply with the requirements of a notice under section 79 or 80; or (c) to comply with the requirements of a notice under section 83(1); the Deputy Commissioner of Taxes shall, by an order in writing, assess the total income of the assessee to the best of his judgement and determine the sum payable by the assessee on the basis of such assessment; ⁴³[***], and communicate such order to the assessee within thirty days next following. (2) Where in the opinion of the Board a best judgement assessment made by a Deputy Commissioner of Taxes under sub-section (1) shows lack of proper evaluation of legal and factual aspects of the case which has resulted in an arbitrary and injudicious assessment, the action leading to such assessment made by the said Deputy Commissioner of Taxes shall be construed as misconduct.]

85. (1) Notwithstanding anything contained in this Ordinance, where the assessee is a firm and the total income of the firm has been assessed under sections 82, 83, or 84, as the case may be,- ⁴⁴[* * *] (b) in the case of ⁴⁵[a firm], the tax payable by the firm shall be determined on the basis of the total income of the firm. (2) Whenever any determination is made in accordance with the provisions of sub-section (1), the Deputy Commissioner of Taxes shall, by an order in writing, notify to the firm- (a) the amount of tax payable by it, if any; (b) the amount of the total income on which the determination has been based; and (c) the apportionment of the amount of ⁴⁶[income] between the several partners.

86. (1) Where, at the time of assessment of a firm, it is found that a charge has occurred in the constitution of the firm, the assessment shall be made on the firm as constituted at the time of making the assessment : Provided that- (a) the income of the years shall, for the purpose of inclusion in the total income of the partners, be apportioned between the partners who, in such income year, were entitled to receive the same; and (b) when the tax assessed upon a partner cannot be recovered from him, it shall be recovered from the firm as constituted at the time of making the assessment. (2) For the purpose of this section, there is a change in the constitution of a firm- (a) where all the partners continue with a change in their respective shares or in the shares of some of them, or (b) where one or more persons who were partners continue to be so with a change by cessation of one or more partners or addition of one or more new partners.

87. Where, at the time of assessment on a firm, it is found that a new firm has been constituted to succeed the firm to which the assessment relates and it cannot be covered by section 86 separate assessments shall be made on the predecessor firm and the successor firm in accordance with the provisions of section 88 relating to assessment in case of succession to business.

88. (1) Where, a person, carrying on any business or profession (in this section, referred to as predecessor), has been succeeded therein otherwise than on death by another person (in this section, referred to as the successor) continues to carry on that business or profession,- (a) the predecessor shall be assessed, in respect of the income of the income year in which the succession took place, for the period up to the date of succession, and (b) the successor shall be assessed, in respect of the income of the income year, for the period after the date of succession. (2) Notwithstanding anything contained in sub-section (1), where the predecessor cannot be found, the assessment of the income year in which the succession took place up to the date of succession and of the income year or years preceding that year shall be made on the successor in the like manner and to the same extent as it would have been made on the predecessor; and the provisions of this Ordinance shall, so far as may be, apply accordingly. (3) Where any sum payable under this section in respect of the income of a business or profession cannot be recovered from the predecessor, the Deputy Commissioner of Taxes shall record a finding to that effect, and thereafter the sum payable by the predecessor shall be payable by, and recoverable from, the successor who shall be entitled to recover if from the predecessor.

89. (1) Without prejudice to the provision of section 87, where any business or profession is discontinued in any financial year, and assessment may be made in that year, notwithstanding anything contained in section 16, on the basis of the total income of the period between the end of the income year and the date of such discontinuance in addition to the assessment, if any, made on the basis of the income year. (2) Any person discontinuing any business or profession in any financial year shall give to the Deputy Commissioner of Taxes a notice of such discontinuance within fifteen days thereof; and such notice shall be accompanied by a return of total income in respect of the period between the end of the income year and the date of such discontinuance and that financial year shall be deemed to be the assessment year in respect of the income of the said period. (3) Where, a person fails to give the notice required by sub-section (2), the Deputy Commissioner of Taxes may direct that a sum shall be recovered from him by way of penalty not exceeding the amount of tax subsequently assessed on him in respect of any income from the business or profession up to the date of its discontinuance. (4) Where an assessment is to be made under sub-section (1), the Deputy Commissioner of Taxes may serve- (a) on the person whose income is to be assessed; (b) in the case of a firm, on the person who was a partner of the firm at the time of discontinuance of the business or profession; and (c) in the case of a company, on the principal officer of the company; a notice to furnish within such time, not being less than seven days, a return of his total income giving such particulars and information as are required to be furnished with a return to be filed under section 75 along with such other particulars, records and documents as may be specified in the notice. (5) The provisions of this Ordinance shall, so far as may be, apply to a notice under sub-section (4) for the purpose of assessment of tax as if it were a notice under section 77.

90. (1) A Hindu family hitherto assessed as a Hindu undivided family shall be deemed, for the purposes of this Ordinance, to continue to be a Hindu undivided family except where, and in so far as, a finding of partition has been given under this section in respect of that family. (2) Where, at the time of an assessment of a Hindu undivided family, it is claimed by any member thereof that a partition has taken place amongst the members of the family, the Deputy Commissioner of Taxes shall make an enquiry thereinto after giving notice to all the members of the family. (3) On the completion of the enquiry, the Deputy Commissioner of Taxes shall record a finding as to whether there has been a partition of the joint family property, and, if there has been such a partition, the date on which it has taken place. (4) In the case of a finding under sub-section (3) that the partition of the undivided family took place after the expiry of the income year, the total income of the income year of the undivided family shall be assessed as if no partition has taken place; and each member or group of members of the family shall, in addition to any tax for which he or it may be separately liable, be jointly and severally liable for the tax on the income of the family so assessed. (5) In the case of finding under sub-section (3) that the partition of the undivided family took place during the income year, the total income of the undivided family in respect of the period up to the date of partition shall be assessed as if no partition had taken place; and each member or group of members of the family shall, in addition to any tax for which he or it may be separately liable, by jointly and severally liable for the tax on the income of that period as so assessed. (6) Notwithstanding anything contained in this section, if the Deputy Commissioner of Taxes finds after completion of the assessment of a Hindu undivided family that the family has already effected a partition, the tax shall be recoverable from every person who was a member of the family before the partition; and every such person shall be jointly and severally liable for tax on the income of the family in so assessed. (7) For the purposes of this section, the several liability of any member or group of members of a Hindu undivided family shall be computed according to the portion of the property of the undivided family allotted to him or it at the partition. (8) The provisions of this section shall, so far as may be, apply in relation to the levy and collection of any penalty, interest, fine or other sum in respect of any period up to the date of the partition of a Hindu undivided family as they apply in relation to levy and collection of tax in respect of any such period.

91. (1) Where it appears to the Deputy Commissioner of Taxes that any person may leave Bangladesh during the current financial year or shortly after its expiry and that he has no intention of returning, as assessment may be made in that year, notwithstanding anything contained in section 16, on the basis of the total income of such person- (a) if he has been previously assessed, for the period from the expiry of the last income year of which income has been assessed to the probable date of his departure from Bangladesh; and (b) if he has not been previously assessed, of the entire period of his stay in Bangladesh up to the probable date of his departure therefrom. (2) Assessment under sub-section (1) shall be made- (a) in respect of each completed income year included in the period referred to in sub-section (1), at the rate at which tax would have been charged had it been fully assessed; and (b) in respect of the period from the expiry of the last of the completed income years to the probable date of departure, at the rate in force for the financial year in which such assessment is made and that financial year shall be deemed to be the assessment year in respect of the income of the said period. (3) For the purpose of making an assessment under this section, the Deputy Commissioner of Taxes may serve a notice upon the person concerned requiring him to file, within such time, not being less than seven days, as may be specified in the notice,- (a) a return in the same form and verified in the same manner as a return under section 75 setting forth, along with such other particulars as may be required by the notice, his total income for each of the completed income years comprised in the relevant period referred to in sub-section (1); and (b) an estimate of his total income for the period from the expiry of the last of such completed income year to the probable date of his departure from Bangladesh. (4) All the provisions of this Ordinance shall, so far as may be, apply to the notice under sub-section (3) for purposes of assessment of tax as if it were a notice under section 77. (5) Nothing in this section shall be deemed to authorise a Deputy Commissioner of Taxes to assess any income which has escaped assessment or has been under assessed or has been assessed at too low a rate or has been the subject of excessive relief under this Ordinance but in respect of which he is debarred from issuing a notice under section 93.

92. (1) Where a person dies, his legal representative shall be liable to pay any tax or other sum payable under this Ordinance which the deceased would have been liable to pay if he had not died, in the like manner and to the same extent as the deceased; and the legal representative of the deceased shall, for the purposes of this Ordinance, be deemed to be an assessee: Provided that before deeming the legal representative of the deceased to be an assessee, a notice to that effect shall be issued to him by the Deputy Commissioner of Taxes. (2) For the purpose of making an assessment of the income of the deceased and recovery of tax,- (a) any proceeding taken against the deceased before his death shall be deemed to have been taken against the legal representative and may be continued from the stage at which it stood on the date of the death of the deceased; and (b) any proceeding which could have been taken against the deceased, if he had not died, may be taken against the legal representative; and all the provisions of this Ordinance shall, so far as may be, apply accordingly. (3) The liability of a legal representative under this Ordinance shall be limited to the extent to which the estate of the deceased is capable of meeting the liability. (4) For the purposes of this section and other provisions of this Ordinance in which the rights, intefrests and liabilities of the deceased are involved, “legal representative” includes an executor, an administrator and any person administering the estate of the deceased.

⁴⁷[93. (1) If, based on the information from an audit, assessment or any other proceeding under this Ordinance or from any other source, the Deputy Commissioner of Taxes has reason to believe that any sum payable by an assessee under this Ordinance has escaped payment in any assessment year, the Deputy Commissioner of Taxes may issue a notice in the form specified by the Board upon the assessee requiring him to-

(a) file for the relevant assessment year, within the time as specified in the notice, a return of his income along with the applicable statement and documents; and

(b) pay on or before the filing of the return the sum that has been escaped payment.

(2) The Deputy Commissioner of Taxes shall-

(a) send a letter of acceptance of the return where all of the following conditions are fulfilled-

(i) the return is filed within the time mentioned in the notice under sub-section (1) and in compliance with the provisions of that sub-section;

(ii) the sum that escaped payment has been paid on or before the filing of the return; and

(iii) the issue for which the sum escaped payment has been duly addressed in the return;

(b) proceed to make assessment under section 83 or 84, as the case may be, where any of the conditions mentioned in clause (a) is not fulfilled.

(3) The Deputy Commissioner of Taxes shall obtain the approval of the Inspecting Joint Commissioner in writing before issuing a notice under sub-section (1) where-

(a) return for the relevant assessment year was filed in compliancewith the provision of sub-section (1) of section 82BB; or

the assessment of the relevant assessment year is completed under any other provision of this Ordinance.

(4) A notice under sub-section (1) may be issued by the Deputy Commissioner of Taxes-

(a) at any time where, for the relevant assessment year, no return was filed and no assessment was made;

(b) within six years from the end of the relevant assessment year where, for the relevant assessment year, no return was filed but assessment is completed;

(c) within ⁴⁸[six] years from the end of the relevant assessment year in any other cases:

⁴⁹[***]

Provided ⁵⁰[***] that in a case where a fresh assessment is made for any assessment year in pursuance of any provision under this Ordinance, the period referred to in this sub-section shall commence from the end of the year in which the fresh assessment is made.

(5) In computing the period of limitation for the purpose of making an assessment or taking any other proceedings under this Ordinance, the period, if any, for which such assessment or other proceedings has been stayed by any court, tribunal or any other authority, shall be excluded.

(6) Notwithstanding anything contained in sub-section (4), where an assessment or any order has been annulled, set aside, cancelled or modified, the concerned income tax authority may start the proceedings from the stage next preceding the stage at which such annulment, setting aside, cancellation or modification took place, and nothing contained in this Ordinance shall render necessary the re-issue of any notice which has already been issued or the re-furnishing or refiling of any return, statement or other particulars which has already been furnished or filed, as the case may be.

(7) An assessment under sub-section (2) of an assessee who was already assessed for the relevant year shall be confined to the issues that have been mentioned in the notice served under sub-section (1).

(8) The Deputy Commissioner of Taxes shall not be barred from taking proceedings under this section for an assessment year on the grounds that the proceeding under sub-section (2) is earlier concluded in respect of that assessment year.

(9) In this section-

(a) Any sum payable by an assessee under this Ordinance shall be deemed to have escaped payment if –

(i) the income or a part thereof has escaped assessment; or

(ii) the income has been understated; or

(iii) excessive loss, deduction, allowance or relief in the return has been claimed; or

(iv) the liability of tax or any other amount payable under this Ordinance has been shown or computed lower by concealment or misreporting of any income or by concealment or misreporting of any assets, expenditure or any other particulars in a statement submitted under section 80; or

(v) income chargeable to tax has been under-assessed, or income has been assessed at a lower than due tax rate; or

(vi) income that is subject to tax has been made the subject of tax exemption; or

(vii) income has been made the subject of excessive relief, or excessive loss or depreciation allowance or any other allowance under this Ordinance has been computed; or

(viii) a tax or an amount, payable under this Ordinance, has been computed or paid lower than due amount by reason of lower base.

(b) “relevant assessment year” is the assessment year for which any sum payable by an assessee under this Ordinance has escaped payment.]

94. ⁵¹[(1) Subject to the provisions of sub-sections (2) and (3), after the expiry of-

(a) two years from the end of the assessment year in which the income was first assessable if the assessment is to be made as a result of audit under section 82BB;

(b) three years from the end of the relevant assessment year in which the income was first assessable if the assessment is to be made under section 107C; or

(c) six months from the end of the assessment year in which the income was first assessable if the assessment is to be made in a case other than the cases mentioned in clause (a) or (b);

no order of assessment under the provisions of this Chapter, in respect of any income, shall be made.

(2) An assessment under section 93 may be made within two years from the end of the year in which the notice under sub-section (1) of section 93 was issued.]

(3) Notwithstanding anything contained in this section, limiting the time within which any action may be taken, or any order or assessment may be made, order or assessment, as the case may be, to be made on the assessee or any other person in consequence of, or to give effect to, any finding or direction contained in an order under sections 120, 121, ⁵²[* * *] 156, 159, 161 or 162 or, in the case of a firm, an assessment to be made on a partner of a firm in consequence of an assessment made on the firm, ⁵³[or an agreement reached under section 152O, shall be made within thirty days from the date on which the order or the agreement] was communicated] ⁵⁴[and communicate such revised order to the assessee within thirty days next following] ⁵⁵[:

Provided that where an order of assessment has been set aside by any authority in that case the assessment shall be made within ⁵⁶[sixty] days from the date on which the order was communicated to him.]

Explanation I.-Where by an order under ⁵⁷[sections 120, 121A, 156, 159, 161 or 162], any income is excluded from the total income of the assessee for an assessment year, an assessment of such income for another assessment year shall, for the purposes of this section, be deemed to be one made in consequence of, or to give effect to, any finding or direction contained in the said order.

Explanation II.-Where by an order under ⁵⁸[sections 120, 121A, 156, 159, 161 or 162], any income is excluded from the total income of one person and held to be the income of another person, an assessment of such income of such other person, shall, for the purposes of this section, be deemed to be one made in consequence of or to give effect to, any finding or direction contained in the said order.

⁵⁹[(4) where the Deputy Commissioner of Taxes fails to give effect to any finding or direction contained in an order referred to in sub-section (3) within the period stipulated therein, such failure of the Deputy Commissioner of Taxes shall be construed as misconduct.]

94A. [Omitted by section 31 of the Finance Act, 2003 (Act No. XVII of 2003).]

⁶⁰[94B. (1) Notwithstanding anything contained in any provision of this Ordinance or in any other law for the time being in force, no authority save the authorities mentioned in section 3 or the courts and authorities mentioned in Chapter XIX shall have right to question any assessment made under this Chapter.

(2) Any action taken in violation of the provision of sub-section (1) shall be null and void and have no legal effect.]