(1) Every person shall file with the Deputy Commissioner of Taxes a return for the income year concerned, if-

(a) his income in the relevant income year exceeds the tax-free income limit under this Act;

(b) for any year within the immediately preceding 3 (three) years of the relevant income year his tax has been assessed;

(c) such person is a company, a shareholder director or a shareholder employee of a company, a firm, a partner of a firm, association of individual, an employee holding the position of executive or manager of a business, a public servant or a non-resident having a permanent establishment in Bangladesh;

(d) such person, other than an institution established solely for charitable purposes, receives in the relevant income year any such income which is exempted from tax or at a reduced rate of tax under Chapter 1 of Part-6; or

(e) any person registrable as a taxpayer under section 261; or

(f) the person is liable to file proof of filing of return under section 264.

(2) Filing of returns shall not be compulsory in the following fields, namely:-

(a) Any educational institution-

(i) which is a primary or pre-primary school or a government secondary or higher secondary school teaching in Bengali, or which is a monthly payment order (MPO) educational institution; and

(ii) which does not have an English version of the curriculum;

(b) Government Universities;

(c) Bangladesh Bank;

(d) local authorities;

(e) Statutory public authorities or bodies governed by the Government or autonomous body, which has no income other than funds and interest income received from the Government;

(f) any entity established or constituted by or under any law for the time being in force having no income other than funds received from the Government;

(g) Government Provident Fund and Government Pension Fund;

(n) any non-resident natural person who has no fixed base in Bangladesh; or

persons exempted from filing returns by the Board, by notification in the Official Gazette.