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03/04/2026
Laws of Bangladesh

The Income-tax Ordinance, 1984

( Ordinance NO. XXXVI OF 1984 )

[ 4th June, 1984 ]

Chapter III

TAXES APPELLATE TRIBUNAL

Establishment of Appellate Tribunal
 
11. (1) For the purpose of exercising the functions of the Appellate Tribunal under this ordinance, the Government shall establish a Taxes Appellate Tribunal consisting of a President and such other 1[ * * *] members as the Government may, from time to time, appoint.
 
(2) [Omitted by section 28 of অর্থ আইন, ২০০২ (২০০২ সনের ১৪ নং আইন)]
 
2[ (3) A person shall not be appointed as a member of the Taxes Appellate Tribunal unless-
 
3[ (i) he was or is a member of the Board or holds the current charge of a member of the Board ; or]
 
(ii) he was a Commissioner of Taxes; or
 
(iii) he is a Commissioner of Taxes 4[ having at least one year experience as a Commissioner]; or
 
(iv) he is a chartered accountant and practised professionally for a period not less than eight years; or
 
(v) he is a cost and management accountant and practised professionally for a period not less than eight years; or
 
(vi) he is an income tax practitioner within the meaning of section 174(2)(f) and practised professionally for not less than twenty years; or
 
(vii) he is a professional legislative expert having not less than eight years' experience in the process of drafting and making financial and tax laws; or
 
(viii) he is an Advocate and practised professionally for not less than ten years in any income tax office 5[ ; or
 
6[ (ix) he is, was or has been a District Judge.]]
 
7[ (4) The Government shall appoint one of the members of the Appellate Tribunal to be the President thereof 8[ , who is a member of the Board or holds the current charge of a member of the Board].
 
Explanation.- For the purpose of this section, period of practice as chartered accountant shall include any period of practice as chartered accountant within the meaning of the Chartered Accountants Ordinance, 1961 (X of 1961) 9[ or Bangladesh Chartered Accountants Order, 1973 (P. O. No. 2 of 1973)] or as registered accountant enrolled on the register of accountants under the Auditor's Certificate Rules, 1950.]
  • 1
    The words “judicial and accountant” were omitted by section 28 of অর্থ আইন, ২০০২ (২০০২ সনের ১৪ নং আইন)
  • 2
    Sub-section (3) was substituted by section 28 of অর্থ আইন, ২০০২ (২০০২ সনের ১৪ নং আইন)
  • 3
    Clase (i) was substituted by section 8 of the Finance Act,2009(Act No.XXXVI of 2009)(with effect from 1st July 2009).
  • 4
    The words “having at least one year experience as a Commissioner” were inserted after the words “a Commissioner of Taxes” by section 17 of অর্থ আইন, ২০১৬ (২০১৬ সনের ২৮ নং আইন).
  • 5
    The semi-colon and word “; or” were substituted for the full-stop(.) at the end and thereafter clause (ix) was added by section 22 of the Finance Act,2010(Act No.XXXIII of 2010).
  • 6
    Clause (ix) was substituted by section 14 of the Finance Act, 2011 (Act No. XII of 2011) .
  • 7
    Sub-section (4) was substituted by section 4 of অর্থ আইন, ১৯৯৬ (১৯৯৬ সনের ১৮ নং আইন)
  • 8
    The comma(,) and words “, who is a member of the Board or holds the current charge of a member of the Board” were inserted after the words “President thereof” by section 22 of the Finance Act,2010(Act No.XXXIII of 2010).
  • 9
    The words, comma, figures and brackets “or Bangladesh Chartered Accountants Order, 1973 (P.O. No. 2 of 1973)” were inserted by section 47 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)
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