Transcription of Income Tax at a Glance
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Income Tax at a Glance
1 NATIONAL BOARD OF REVENUE Income Tax at a Glance Among direct taxes, Income tax is the main source of revenue. It is a progressive tax system. Income tax is imposed on the basis of ability to pay. "The more a taxpayer earns the more he should pay''- is the basic principle of charging Income tax. It aims at ensuring equity and social justice. In Bangladesh Income tax is being administered under the tax legislations named as THE Income TAX ORDINANCE, 1984 (XXXVI OF 1984) and Income TAX RULES, 1984. (2) Income Tax Authorities: (Section 3 of the Ordinance) The National Board of Revenue; Chief Commissioner of Taxes; Directors-General of Inspection (Taxes); Commissioner of Taxes (Appeals); Commissioner of Taxes (Large Taxpayer Unit); Director General (Training); Director General, Central Intelligence Cell; Commissioners of Taxes; Additional Commissioners of Taxes (Appeal/Inspecting); Joint Commissioners of Taxes (Appeal/Inspecting ); Deputy Commissioners of Taxes; Tax recovery officers; Assistant Commissioners of Taxes; Extra Assistant Commissioners
1 NATIONAL BOARD OF REVENUE Income Tax at a Glance Among direct taxes, income tax is the main source of revenue. It is a progressive tax system.
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