Section 165 - Returns
(1) The Board may determine such returns for taxpayers class wise and as it thinks fit.
(2) A normal taxpayer’s return shall contain a statement of all types of income of the taxpayer, a statement of all types of assets and liabilities located in Bangladesh and outside Bangladesh and, as the case may be, a statement of all types of expenses related to living.
Note: This is unofficial English translation. In the event of a conflict between the information on this website and the original Government publications or notifications of laws, rules, regulations, and SROs, the Government publications or notifications shall prevail. Moreover, as per Section 345(2) of the Income Tax Act 2023, if there is a conflict between the English and Bengali text, the Bengali text shall prevail.