(1) Return shall be furnished in the prescribed form setting forth therein such particulars and information, and accompanied by such schedules, statements, accounts, annexures or documents as may be prescribed by the Board.

(2) The following documents shall be attached with the return of the company or any person deriving income from execution of long-term contracts, namely:—

(a) audited financial statements;

(b) evidence of compliance with criteria prescribed, from time to time, by the Board for verification; and

(c) a separate computation sheet explaining the difference between the profit and loss shown in the financial statement and the income shown in the return.

(3) In the case of any such entity having international transactions in any income year, a statement of international transactions is required to be submitted with income tax return under section 238.

(4) Any non-resident Bangladeshi may submit the return with evidence of payment of tax on the basis of his return to the nearest Bangladesh Mission and the Mission shall issue an acknowledgment of receipt of the return with its official seal and forward the return to the Board.

(5) The return should be signed and verified by the following persons,—

(a) in the case of an ¹[individual] assesse, by the individual himself; where he is absent from Bangladesh, by the individual concerned or by some person duly authorized by him in this behalf; and when the assessee is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf;

(b) in the case of a Hindu undivided family, by the Karta, and, where the Karta is absent from Bangladesh or is mentally incapacitated from attending to his affairs, by any other adult member of such family;

(c) in the case of a company or a local authority, by the principal officer thereof;

(d) in the case of a firm, by any partner thereof, not being a minor;

(e) in the case of any other association, by any member of the association or the principal officer thereof; and

(f) in the case of any other person, by that person or by any person competent to act on his behalf.