ASSESSMENT

PROVISIONAL ASSESSMENT:

The Deputy Commissioner of Taxes may proceed to

make a provisional assessment of the tax payable
by the assessee on the basis of the return and the
accounts and documents and where no return has
been filed, on the basis of the last assessment.
The provisional assessment may be made at any
time after the first day of July of the year for which
the assessment is to be made and it will be made in
a summary manner.
In making provisional assessment the Deputy
Commissioner of Taxes shall rectify any arithmetical
errors in the return, accounts and documents.

The DCT shall allow such allowances as are admissible

under the third Schedule and any loss carried forward.
For the purpose of payment and recovery, the tax as
determined to be payable upon provisional assessment
shall have effect as if it were determined upon regular
assessment.
Any amount paid or deemed to have been paid toward
provisional assessment under this section shall be
deemed to have been paid towards regular assessment.
The amount paid or deemed to have been paid towards
provisional assessment in excess of the amount found
payable after regular assessment shall be refunded to
the assessee.

ASSESSMENT ON CORRECT RETURN (U/S

82):
When a return or a revised return has been filed
and the Deputy Commissioner of Taxes is
satisfied , without requiring the presence of the
assessee or the production of any evidence, that
the return is correct and complete, he shall
assess the total income of the assessee and
determine the sum payable by him on the basis
of such return and communicate the assessment
order to the assessee within thirty days next
following.

Universal Self Assessment [ Sec 82BB]:

Every assessee (including company) is eligible to

submit return under this system.
In this system assessee has to tick the box
"Universal Self Assessment" at the top of the
return form.
DCT will issue a receipt of such return and that
receipt will mean that assessment is complete.
It is hassle free in the sense that assessment has
been done on the basis of return and without any
physical presence.

Procedure to submit return under

universal self assessment system:

The procedure is very simple.

Assessee has to prepare his return either by
himself or with the help of other and then it is to
be signed and verified.
Assessee has to tick the box "Universal self
assessment" at the top of the return form and
after paying tax (if applicable) submit the return.

Universal self assessment

However, the assessee should keep in mind the following:
Such return must be submitted within the last date of
submission of return or within the extended time
allowed by the DCT.
Tax as per return (if any) is to be paid before submission
of return.
No question is to be raised by the DCT as to the source
of initial capital investment in case of new assessee
showing new business if at least 25% of initial capital is
shown as income. Initial capital formed in such way is
not transferable from that business within the year or
within 5 years from the end of the assessment year in
any manner.

Tax Audit:

The return submitted at this system may,

afterwards, be selected by NBR or its subordinate
authority (if so authorized by the Board) for audit.
The Board will determine the manner of such
selection.
If return filed under universal self assessment
scheme showing at least 20% higher income than
the income assessed or shown in the immediate
preceding assessment year, then it shall not be
selected for tax audit by the NBR.

But the conditions are:

1) Return
is to be accompanied by proper
evidences in support of tax free income (if any).
2) Return is to be accompanied by bank statement
in support of taking loan (if any) exceeding taka
5 lac.
3) Return does not show any receipt of gift
4) Return does not show any income on which
reduced tax rate is applicable.
5) Return does not show any refund.

Tax Audit

If the return is selected for audit, then DCT will

proceed to make fresh assessment by issuing
notice under 83(1) for hearing and he will make
assessment within 2 years from the end of the
assessment year.
Otherwise it will be barred by time limitation.
Assessment can be done under section 83(2) or
under section 84 as the situation permits.

Re-open the universal self assessment under

section 93:

If any concealment has been detected in the

return submitted by the assessee under universal
self-assessment scheme within 6 years from the
end of the assessment year, then the DCT may
re-open the case and proceed to assess further.

SPOT ASSESSMENT (U/S 82D):

An assssee, other than a company, if he or she is

not assessed earlier and carrying on any business
or profession in any shopping centre or
commercial
market
or
having
a
small
establishment, the DCT may fix the tax payable
by him and receipt obtained for payment of tax
shall be deemed to be an order of assessment.

Procedure of Spot Assessment:

As assessee, claiming adjustment for any tax

deducted or collected at source or having
wholesale business or having initial capital
investment exceeding fifteen lac taka or carrying
on profession as a lawyer or a doctor for a period
exceeding ten years shall not be eligible for
assessment under this section.
The DCT shall chalk out a program to visit any
shopping centre or commercial market or an area
where such establishments are located and
accordingly visit such centre, market or area and
fix the tax on an assessee.

ASSESSMENT AFTER HEARING (US 83):

If the DCT is not satisfied with the return filed by an

assessee without requiring the presence of the person
who filed the return or the production of evidence that
the return correct and complete, he shall serve a notice
requiring the assessee to appear before the DCT within
a specified time, or to produce or cause to be produced
before him any evidence in support of the return.
The DCT shall, after hearing the person appearing , or
considering the evidence as produced and also
considering such other evidence, by an order in writing,
assess the total income of the assessee and determine
the sum payable by him on the basis of such
assessment.

BEST JUDGMENT ASSESSMENT:

The DCT shall make the assessment to the best of his
judgment in three cases. These three cases are, where any
person fails:
1)

2)

3)

To file the return required by a notice under section 77 and

has filed a return or revised return under section 78; or
To comply with the requirements of a notice under section
79 or 80; or
To comply with the requirements of a notice under section
83(1);

The DCT shall assess the total income of the assessee to the
best of his judgment and determine the sum payable by the
assessee on the basis of such assessment.

ASSESSMENT IN CASE OF INCOME ESCAPING

ASSESSMENT, ETC.:

Under section 93, if for any reason, any income

chargeable to tax for any assessment year has escaped
assessment or has been under assessed or has been
assessed too low a rate or has been the subject of
excessive relief or refund under this ordinance, the DCT
may issue a notice to the assessee and may proceed to
assess or determine the total income of the assessee
or the tax payable by him.
No proceeding shall be initiated unless definite
information has come into the possession of the
Deputy Commissioner of Taxes and has obtained the
previous approval of the Inspecting Joint Commissioner
in writing to do so.

ASSESSMENT IN CASE OF PERSONS LEAVING

BANGLADESH (U/S 91):

If any person leaves Bangladesh during the current

financial year or shortly after its expiry and if he
has no intention of returning, an assessment may
be made in that year on the basis of the total
income of such person
a) If he has been previously assessed, for the period
from the expiry of the last income year of which
income has been assessed to the probable date of
his departure from Bangladesh; and
b) If he has not been previously assessed, of the
entire period of his stay in Bangladesh up to the
probable date of his departure.

ASSESSMENT IN CASE OF INCOME OF A DECEASED

PERSON (U/S 92):

If a person dies, his legal representative shall be liable to pay any

tax which the deceased would have been liable to pay if he had not
died, in the like manner and to the same extent as the deceased;
and the legal representative of the deceased shall be deemed to be
an assessee who has been duly served a notice to that effect by the
DCT.
For the purpose of making an assessment of the income of the
deceased and recovery of tax, any proceeding taken against the
deceased before his death shall be deemed to have been taken
against the legal representative and may be continued from the
stage at which it stood on the date of the death of the deceased.
Any proceeding which could have been taken against the deceased,
if he had not died, may be taken against the legal representative.
However, the liability of legal representative shall be limited to the
extent to which the estate of the deceased is capable of meeting
the liability.