“Tax Day” means—

(a) in the case of a taxpayer other than a company, the 30th (thirtieth) day of November next following the closing 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, where the fifteenth day falls before the 15th (fifteenth) day of September, the fifteenth day of the month of September following the end of the income year;

(c) the 30å day of June next following the end of the income year in the case of an individual taxpayer who has never filed a return before;

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

(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) if the day mentioned in. sub-clauses (a) and (b) is a public holiday, the next working day after that day;