“Tax Day” means—

(a) in the case of an assesse other than a company, the 30th (thirtieth) day of November following the end of the income year;

(b) in the case of a company, the 15th (fifteenth) day of the seventh month following the end of the income year or the fifteenth day of September following the end of the income year where the said fifteenth day falls before the fifteenth day of September;

(c) in the case of an assessee, who is an individual and has not submitted return before, the 30th (thirtieth) day of June following the end of the income year;

(d) in the case of an individual assessee residing abroad, the 90th (ninetieth) day from the date of his return to Bangladesh, if such individual—

(i) stays outside Bangladesh on leave for higher education or on deputation or lien for employment; or

(ii) resides outside Bangladesh in possession of a valid visa and permit for the purpose of earning money;

(e) the next working day following such day if the day mentioned in sub-clauses (a) and (b) is a public holiday;