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16/06/2024
Laws of Bangladesh

The Income-tax Ordinance, 1984

( Ordinance NO. XXXVI OF 1984 )

Chapter XII

REQUIREMENT OF FURNISHING CERTAIN INFORMATION

Information regarding payment of salary
108. Every person responsible for making any payment constituting income classifiable under the head “Salaries” not being payment made by the Government, and the prescribed officer in cases where such payments are made by the Government, shall, before the first day of September each year, furnish to the Deputy Commissioner of Taxes, a statement prepared in the prescribed form and verified in the prescribed manner so as to give the following information, namely:-
 
 
(a) the name and address of every person to whom such payment has been made, or was due, during the preceding financial year if the payment exceeds such amount as may be prescribed;
 
 
(b) the amount of payment so made, or due;
 
 
(c) the amount deducted as tax from such payment; and
 
 
(d) such other particulars as may be prescribed :
 
 
Provided that the Deputy Commissioner of Taxes may extend the date for the delivery of the statement.

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