income in certain cases.-
Either a certificate from the concerned DeputyCommissioner of Taxes or from any other person authorised by the Board in this behalf, containing the taxpayer‘s identification number or an acknowledgement receipt of the return of income submitted for the immediate preceding assessment year shall be required to be submitted to the concerned authority, by any person at the time of— (a) submitting an application for the purpose of :
(i) obtaining an import registration certificate;
(ii) membership of a club registered under †Kv¤• vbx AvBb, 1994 (1994 m‡bi 18 bs AvBb);
(iii) a licence as a Nikah Registrar under the Muslim Marriages and Divorces (Registration) Act, 1974 (LII of 1974);
(iv) renewal of membership of a chamber of commerce and industries or any trade body;
(v) issuance of drug license;
(vi) connection of gas for commercial purpose in a city corporation;
(vii) connection of electricity for commercial purpose in a city corporation, paurashava or cantonment board;
(b) registration for the purpose of:
(i) purchase of land, building or an apartment situated within any city corporation, deed value of which exceeds one lakh taka, but shall not apply
in case of a registration for purchase of land, building or an apartment situated within any city corporation, by a non resident Bangladeshi;
(ii) practicing license to a doctor, a chartered accountant, a cost and management accountant, a lawyer or an income tax practitioner;
(iii) incorporation of a company under †Kv¤cvbx AvBb, 1994 (1994 mv‡ji 18 bs AvBb) in respect of sponsor directors;
(iv) renewal of trade licence in the area of a corporation or of a Paurashava of a divisional headquarters;
(c) opening a letter of credit for the purpose of import;
(d) submitting tender documents for the purpose of supply of goods, execution of a contract or for rendering services;
(e) issuance or renewal of license or enlistment of a surveyor of general insurance; (f) registration, change of ownership or renewal of fitness of motor vehicle or inland
plying for hire or not;
(g) renewal of survey certificate of inland water vessel excluding ;
(h) sanction of loan exceeding one million taka to a person by a commercial bank or a leasing company;
(i) issue of credit card;
(j) submitting a plan for construction of building for the purpose of obtaining approval from Rajdhani Unnyan Kartipakkha (Rajuk), Chittagong Development Authority (CDA), Khulna Development Authority (KDA) and Rajshahi Development Authority (RDA);
(k) being a candidate for an office of any union parishad, Upazila, paurashava, city corporation, or a Member of Parliament;
(l) being the owner of a building within a city corporation or a paurashava or a divisional headquarters or district which consists of more than one storey and the plinth area of which exceeds sixteen hundred squire feet; or
(m) being the owner of four wheeler motor vehicle.
251. Displaying of taxpayer’s identification number certificate.-
An assessee having income from business or profession shall obtain taxpayer‘s identification number (TIN) certificate from the Deputy Commissioner of Taxes under whose jurisdiction he is being assessed and display such certificate at a conspicuous place of such assessee‘s business premises.
252. Tax Collection Account Number.-
(1) Every person required to deduct or collect tax under Chapter VI of this Code shall be given a Tax Collection Account Number in such manner as may be prescribed. (2) Any person who has been allotted a Tax Collection Account Number shall quote
the number in the return as referred to in section 89 or such transactions or documents as may be prescribed.
253. Obligation to furnish annual information return.-
(1) Every person, referred to sub-section (2), responsible for registering or maintaining books of account or other documents containing a record of any specified financial transaction, under any law for the time being in force, shall furnish an annual information return as prescribed.
(2) The person and specified financial transaction referred to in sub-section (1) shall be—
(a) any employer for salary paid or payable by him or on behalf of him; (b) Commissioner of Taxes of Customs for import or export of goods;
(c) any designated person in the case of an office of the Government, local authority, other body corporate, NGO, University, medical and engineering college or company in case of payment made to the contractors or suppliers; (d) the Registrar or Sub-Registrar appointed under section 6 of the Registration
Act, 1908 (XVI of 1908);
(e) the registering authority empowered to register motor vehicles under the Motor Vehicles Ordinance, 1983;
(f) officer authorised by the Governor of Bangladesh Bank in this behalf in case of securities transacted by it
(3) The annual information return referred to in sub-section (1) shall be furnished to the Board or any other income-tax authority authorised by the Board, in such form and manner including on a floppy, diskette, flash drive, magnetic cartridge tape, CD-ROM or any computer readable media (internet or networking) and within such time as may be prescribed.
(4) If a person who is required to furnish an annual information return under sub- section (1) has not furnished the same within the specified time, then, the income- tax authority referred to in sub-section (3) may serve upon such person a notice requiring him to furnish the return within a period not exceeding sixty days from the date of service of the notice and such person shall furnish the annual information return within the time specified in the notice.
254. Service of notice.-
(1) The service of any notice, summons, requisition, order or any other communication under this Code (hereinafter in this section referred to as
communication may be made by delivering or transmitting a copy thereof, to the person named therein,—
(a) by post or by such courier service as may be approved by the Board;
(b) in such manner as provided for the service of summons in the Code of Civil Procedure, 1908 (Act V of 1908);
(c) in the form of any electronic record; or
(d) by any other means of transmission of documents , including fax message or electronic mail message, as may be prescribed.
(2) A notice referred in sub-section (1) may be addressed—
(a) in the case of a firm, to any member of the firm, or the manager;
(b) in the case of a local authority or a company, to the principal officer thereof; (c) in the case of other body or association of persons, to the principal officer or
any member thereof;
(d) in a case where a firm or association of persons is dissolved, to any person who was a member of the firm or association, as the case may be, immediately before such dissolution;
(e) in a case where a business or profession is discontinued to which section 89 applies, if the business or profession discontinued was-
(i) that of an individual, to the person whose income is to be assessed; (ii) that of a company, to Managing director or Chief Executive Officer
thereof; and
(iii) that of a firm or association of persons, to any person who was a partner of such firm or a member of such association, as the case may be, at the time of the discontinuance;
(3) The Board may make rules providing for the addresses including the address for electronic mail or electronic mail message to which the communication referred to in sub-section (1) may be delivered or transmitted to the person named therein.
255. Notice deemed to be valid under certain conditions.-
(1) A notice which is required to be served upon a person for the purposes of assessment under this Code shall be deemed to have been duly served upon him in accordance with the provisions of this Code, if the person has appeared in any proceeding or cooperated in any inquiry relating to an assessment.
(2) The person, referred to in sub-section (1), shall be precluded from taking any objection in any proceeding or inquiry under this Code that the notice was— (a) not served upon him;
(b) not served upon him in time; or
(c) served upon him in an improper manner.
(3) The provisions of this section shall not apply, if the person has raised the objection before the completion of the assessment.
256. Appearance by authorised representative.-
(1) Any assessee who is entitled or required to attend before any income-tax authority or the Taxes Appellate Tribunal, in connection with any proceeding under this Code, may attend through an authorised representative.
(2) The provisions of sub-section (1) shall not apply in a case where the assessee is required to attend personally for examination on oath or affirmation under section 228.
(3) In this section, ―authorised representative‖ means a person authorised by the assessee in writing to appear on his behalf, being —
(a) a relative of the assessee who is his parent, spouse, son, daughter, brother or sister;
(b) a full time employee of the assessee;
(c) any legal practitioner who is entitled to practice in any civil court in Bangladesh;
(d) a chartered accountant or a cost and management accountant; or
(e) an income tax practitioner, registered as such by the Board in accordance with the rules made in this behalf, being a member of any registered Taxes Bar Association.
(4) The following persons shall not be qualified to represent an assessee under sub- section (1):—
(a) a person who has been dismissed or removed from Government service; (b) a legal practitioner, or an chartered accountant or a cost and management
accountant, who is found guilty of misconduct in his professional capacity by any authority entitled to institute disciplinary proceedings against him; (c) a person, not being a legal practitioner or an accountant, who is found guilty
of misconduct in connection with any income-tax proceedings by such authority, as may be prescribed.
(5) The Board may, by an order in writing, specify the period up to which the disqualification under sub-section (4) shall continue, having regard to the nature of misconduct and such disqualification shall not exceed a period of six years.
(6) A person shall not be allowed to appear as an authorised representative, if he has committed any fraud or misrepresented the facts which resulted in loss to the revenue and that person has been declared as such by an order of the Board.
257. Tax to be calculated to nearest taka.-
In the determination of the amount of tax or of a refund payable under this Code, fractions of a taka, less than fifty poisha, shall be disregarded and fractions of a taka equal to or exceeding fifty poisha shall be regarded as one taka.
258. Indemnity.-
Every person deducting, retaining, or paying any tax in pursuance of this Code in respect of income belonging to another person is hereby indemnified for the deduction, retention, or payment thereof.
259. Certain errors not to vitiate assessment etc.-
No assessment, order, notice, warrant or other document made, issued or executed, or purporting to be made, issued or executed, under this Code, shall be void or otherwise inoperative, merely for want of form, or for an error, defect or omission therein, if such want of form, error, defect or omission is not of a substantial nature prejudicially affecting the assessee.
260. Bar of suits in civil courts.-
(1) No suit shall be brought in any civil court to set aside or modify any proceeding taken or order made under this Code.
(2) No prosecution, suit or other proceeding shall lie against the Government, or any officer of the Government, for anything in good faith done, or intended to be done, under this Code.
261. Reward to officers and employees of the Board and its subordinate income tax officers for collection and detection of evasion of taxes.-
(1) Notwithstanding anything contained in this Code or any other law for the time being in force, the Board may, in such manner and in such circumstances and to such extent as may be prescribed, grant reward to the following persons:—
(a) an officer or employee of the Board and its subordinate tax offices for outstanding performance in collection of taxes and detection of tax evasion; (b) any other person for furnishing information leading to detection of tax
evasion.
(2) The Board may, in addition to the reward mentioned in sub-section (1), grant reward to officers and employees of the Board and its subordinate tax offices for a tax year in a prescribed manner for collection of revenue in excess of the revenue target.
262. Assistance to income tax authorities.-
All officers and staff of government and semi-government organizations, law enforcement agencies, autonomous bodies, statutory bodies, financial institutions, educational institutions, private organizations, local government and non-government
organizations shall assist the income tax authorities in the discharge of their functions under this Code.
Chapter XXI