1. Short title

GOVERNMENT OF THE PEOPLES REPUBLIC OF BANGLADESH NATIONAL BOARD OF REVENUE Dhaka, the 14th January, 1985 No. S.R.O. 39-L/85. -In exercise of the powers conferred by section 185 of the Income Tax Ordinance, 1984 (XXXVI of 1984), read with sub-section (4) of that section, the National Board of Revenue is pleased to make the following rules, namely:–   THE INCOME TAX RULES 1984   1.  Short title.–       These rules may be called the Income Tax Rules, 1984 1639 hitsRead more »

2. Definition

1{2.  Definitions.–          In these rules, unless there is anything repugnant in the subject or context,         (a) “certificate” means a certificate forwarded to the Tax Recovery Officer by the Deputy Commissioner of Taxes, issued under section 138 of the Ordinance, for the recovery of arrears under these rules; (b) “defaulter” means the assesses mentioned in the certificate; (c) “execution”,… 1339 hitsRead more »

3. Time limit for registration of firm

1 [3.   Time limit for registration of firm—    The application for registration of a firm under section 111 of the Ordinance shall be made within one month of the end of the income year relevant to the assessment year for which registration is sought: Provided that the Deputy Commissioner of Taxes may entertain an application made after the expiry of this time limit if he is satisfied that the firm was prevented by sufficient cause from making the application within the specified… 1370 hitsRead more »

4. Form of application for registration of firms

4.   Form of application.—      The Application referred to in rule 3 shall be made in the form annexed to this rules and shall be signed and verified by all the partners (not being minors) personally and by the legal representative of any partner who is deceased. Form of application for registration of a firm under section 111(2) of the Income Tax                                                      … 1313 hitsRead more »

5. Order regarding registration of firms

5.   Order regarding registration of firms—    (1)  If the Deputy Commissioner of Taxes registers the firm, he shall pass   an order in         writing accordingly and shall furnish a copy of such order to the applicants.    (2)  If the Deputy Commissioner of Taxes is not so satisfied, he shall pass an order in writing            refusing to register the firm and shall… 1079 hitsRead more »