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    Taxation - Topics Covered

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    Kobir Hossain
    The document covers topics on taxation including definitions of tax and income tax, characteristics of tax and income tax, classifications of tax, tax system of Bangladesh, non-tax revenue sources, residential status and registration of taxpayers, income tax authorities, income years and tax rates, tax assessment and collection, types of taxable income such as employment income, rental income, and agricultural income.

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    Taxation - Topics Covered

    Uploaded by

    Kobir Hossain
    12 views5 pages
    The document covers topics on taxation including definitions of tax and income tax, characteristics of tax and income tax, classifications of tax, tax system of Bangladesh, non-tax revenue sources, residential status and registration of taxpayers, income tax authorities, income years and tax rates, tax assessment and collection, types of taxable income such as employment income, rental income, and agricultural income.

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    The document covers topics on taxation including definitions of tax and income tax, characteristics of tax and income tax, classifications of tax, tax system of Bangladesh, non-tax revenue sources, residential status and registration of taxpayers, income tax authorities, income years and tax rates, tax assessment and collection, types of taxable income such as employment income, rental income, and agricultural income.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    12 views5 pages

    Taxation - Topics Covered

    Uploaded by

    Kobir Hossain
    The document covers topics on taxation including definitions of tax and income tax, characteristics of tax and income tax, classifications of tax, tax system of Bangladesh, non-tax revenue sources, residential status and registration of taxpayers, income tax authorities, income years and tax rates, tax assessment and collection, types of taxable income such as employment income, rental income, and agricultural income.

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    © All Rights Reserved
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    of 5

    Taxation

    Topics covered
    (As of February 18, 2024)
    Chapter 1: Introduction

    (1.2) Definition of Tax

    (1.3) Characteristics of Tax

    (1.4) Objectives of Tax

    (1.5) Canons of Taxation

    (1.6) Classifications of Tax

    (1.7) Role of Tax in the Economic Development of a Country

    (1.8) Tax System of Bangladesh

    (1.9) Non-tax Revenue of the Govt. of Bangladesh

    Chapter 2: Income Tax – Bangladesh Context

    (2.2) Definition of Income Tax

    (2.3) Characteristics of Income Tax

    (2.6) Arguments For and Against Income Tax

    (2.7) Adverse Impact of Income Tax

    (2.8-1) Tax-Holiday in the form of tax benefit

    Chapter 3: Definition and Characteristics of Income, Capital and


    Revenue Receipts and Total and world Income

    (3.2) Definition of Income for Tax Purpose

    (3.3) Characteristics of Income

    (3.7) Total Income and Total World Income


    Chapter 4: Classification of Income for tax Purpose and Tax
    Holiday

    (4.2) Classifications of Income from Assessment view point (Assessable only)

    (4.4) Distinctions Among Non-assessable, Tax-credit and Tax-free Income

    (4.6.2) Tax-Holiday Scheme: Relevant Aspects (List of Tax-holiday allowable industries and
    infrastructure)

    a) Industrial Enterprise
    b) Infrastructure

    Chapter 5: Assessee, Residential Status and Registration of


    Assessee and TIN

    (5.1) Definition of Assessee

    a) Person who is required to file return


    b) Person/Physical Status of Assessee

    (5.3) Residential Status: The meaning, Implementations and Classification

    a) Classification of Assessee on the Basis of Residential Status (C)


    b) Methods of Determining Residential Status (D)

    (5.4) Incidence of Taxation or Effect of Residential Status

    (5.6) Illustration

    (5.7.3) Tax Identification Number (TIN):

    (5.8) Circumstance when TIN is to be furnished compulsorily

    Chapter 6: Income Tax Authorities

    (6.2) Types of Income Tax Authorities

    (6.4) Administrative Authorities – Their Powers, Functions and Responsibilities


    a) National Board of Revenue -NBR (1)
    b) Deputy Commissioner of taxes – D.C.T (10)

    (6.5) Judicial Authorities

    a) Joint Commissioner of Appeal (4)

    Chapter 7: Income Year, Tax Year and Tax Rate

    (7.2) What is meant by Assessment Year?

    (7.3) What is meant by “Income Year”?

    (7.7) Minimum Taxable Limit

    (7.8) Tax Rates

    Chapter 8: Tax Assessment and Collection

    (8.3.1) What is Income tax Return

    (8.3.2) Who will File Tax Return

    (8.3.3) Persons/Entities who are not required to File Return

    (8.3.4) Time for Filing the Return

    a) Zero Tax Return (D)

    (8.3.6.1) Statement of Assets and Liabilities

    (8.3.6.2) Statement of Life Style

    (8.3.6.3) Statements that need to be Attached with Tax return

    Chapter 9: Income from Employment

    (9.2) Definition and Scope Income from employment

    (9.3.4) Elements of Salary/Employment Income

    (9.5) Exclusion from Employment (Salary) income


    (9.10) Short and Broad Illustrations

    Chapter 10: Income from Rent

    (10.1) Introduction (Conditions for Assessment)

    (10.3) Computation of Rental Income

    (10.4) Allowable Deductions

    (10.5) Limitations as to Allowable Deductions

    (10.6) House Property Exempted from tax

    (10.7) Specimen Proforma for Computing Income from Property Rent

    (10.8) Short and Broad Illustrations

    Chapter 11: Income from Agriculture

    (11.2.1) Definition of Agricultural Income

    (11.3) Partly Agricultural and Partly Business Income

    (11.4) Characteristics of Agricultural Income

    (11.5) Allowable Deductions

    (11.6) Rate of Depreciation

    (11.7) Some Typical Agricultural Income

    (11.8) Some Typical Non-agricultural Income But Ancillary ones

    (11.9) Non-assessable Agricultural Income

    (11.10) Classifications of Agricultural Income

    (11.11) Specimen Proforma for Computing Agricultural Income

    (11.12) Short and Broad Illustrations

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