IT-11GA

FORM OF RETUN OF INCOME UNDER THE INCOME TAX

ORDINANCE, 1984 (XXXVI OF 1984)

Photograph of the
Assessee
(to be
attested on the
photograph)

FOR INDIVIDUAL AND OTHER TAXPAYERS

(OTHER THAN COMPANY)

Be a Respectable Taxpayer
Submit return in due time
Avoid penalty

Put the tick ( ) mark wherever applicable

Self

Universal Self

1. Name of the Assessee:

4. TIN:

5. (a) Taxes Circle:

8. Status:

296

6.Assessment Year :

(b) Taxes Zone:

2016-2017

Individual

Firm

Non-resident
Hindu Undivided Family

BRAC

11. Father's Name:

LATE TADU GOPAL

12. Mothers Name:

LATE SHANA LATA RANI NATH

2 4
Day

14, Dhaka

Association of Persons

10. Wife/Husband's Name (if assessee, please mention TIN):

13. Date of Birth (in case of individual) :

7. Residential Status: Resident:

9. Name of the employer/business (where applicable):

14. Address

PIN : 137

SUDIR CHANDRA NATH

2. National ID No (if any) :

3. UTIN (if any ):

Normal

0 8
Month

JYOTIRMYEE MAZUMDER

9
5
Year

(a) Present:

BRAC, BRAC CENTRE

75 MOHAKHALI, DHAKA-1212

(b) Permanent:

HOUSE- 1/I, SAMIMBAG, BLOCK-F, SECTOR-02,

MIRPUR- 02, DHAKA- 1216.

15. Telephone: Office/Business:

16. VAT Registration Number (if any):

01714-091305

Residential:

N/A
1

N/A

Statement of income of the Assessee

Statement of income during the income year ended on 30th June, 2016
SL
NO

Heads of Income

Amount in Taka

1 Salaries : u/s 21 (as per schedule 1)

2 Interest on Securities : u/s 22

1,734,481
Interest on FSP U/S 82

64,200

3 Income from house property : u/s 24 (as per schedule 2)

69,499

4 Agricultural income : u/s 26

5 Income from business or profession : u/s 28

6 Share of profit in a firm :

7 Income of the spouse or minor child as applicable : u/s 43(4)

8 Capital Gains : u/s 31

9 Income from other source : u/s 33

Bank Interest

16,516

10 Total (serial no. 1 to 9)

1,884,696

11 Foreign Income:

12 Total income (serial no. 10 and 11)

13 Tax leviable on total income

1,884,696
(Tax on Income Tk. 240,124 + FSP TDS Tk. 3,050)

243,174

14 Tax rebate: u/s 44(2)(b)(as per schedule 3)

59,207

15 Tax payable (difference between serial no. 13 and 14)

183,967

16 Tax Payment
(a)Tax deducted/collected at source
By BRAC
By FSP
By Bank Statement
(Please attach supporting documents/statement)
(b) Advance tax u/s 64/68 (Please attach challan )
(c) Tax paid on the basis of this return (u/s 74)
(Please attach challan/pay order/bank draft/cheque)
(d) Adjustment of Tax Refund (if any)
Total of (a), (b), (c) and (d)

Tk.

175,269

Tk.
Tk.

3,050
2,457

Tk.
Tk.

3,191

Tk.
183,967

17 Difference between serial no. 15and 16(if any) (Refundable)

18 Tax exempted and Tax free income

426,924

19 Income tax paid in the last assessment year

116,426

*If needed, please use separate sheet.

Verification
I, SUDIR CHANDRA NATH
Father's/Husband : LATE TADU GOPAL
UTIN/TIN: 1 2 0 6 4 4 8 1 9 4 7 8
solemnly declare that to the best of my knowledge and belief the information given in this return and statements and documents
annexed herewith is correct and complete.

Place:

BRAC CENTRE

Date :

27-10-2016

Signature
SUDIR CHANDRA NATH
Designation and
Seal (for other than individual)

SCHEDULES SHOWING DETAILS OF INCOME

Name of the Assessee: SUDIR CHANDRA NATH
TIN 1
Schedule-1 (Salaries)

Amount of
Income
(Tk.)

Pay & Allowance

Basic pay
Special pay
Dearness allowance
Conveyance allowance
House rent allowane
Medical allowance
Servant allowance
Leave allowance
Honorarium / Reward / Fee allowance
Overtime allowance
Bonus / Ex-gratia
Other allowance (Maintenance Allowance)
Employer's contribution to Recognized Provident Fund
Interest accrued on Recognized Provident Fund
Deemed income for transport facility
Deemed income for free furnished/unfurnished accommodation
Other, if any (give detail)
Net taxable income from salary

969,240

Amount of
exempted
income
(Tk.)
-

96,924
484,620
193,848

30,000
300,000
96,924
426,924

222,925
96,924
96,924
2,161,405

Net taxable
income
(Tk.)
969,240
66,924
184,620
96,924
-

222,925
96,924
96,924
1,734,481

Schedule-2 (House Property income)

Location and description of
property

Particulars

1. Annual rental income

(8,000 X 12)
2. Claimed Expenses:
Repair,Collection,etc. (25%)
Municipal or Local Tax
Land Revenue
Road No-04, Plot No-03,
Interest on Loan/Mortgage/Capital Charge
Flat-6/A, Mirpur-2, Dhaka1216.
Insurance Premium
Vacancy Allowance
Other, if any
Total =
3. Net income (difference between item 1 and 2)

Tk.

Tk.

96,000
24,000
2,501

26,501
69,499

Schedule-3 (Investment tax credit)

(Section 44(2)(b) read with part B of Sixth Schedule)
1. Life insurance premium
2. Contribution to deferred annuity
ICB AMCL Unit Certificate
3. Contribution to Provident Fund to which Provident Fund
Act, 1925 applies
4. Self contribution and employers contribution to
Recognized Provident Fund
5. Contribution to Super Annuation Fund
6. Investment in approved debenture or debenture stock,
Stock or Shares
7. Contribution to deposit pension scheme
8. Contribution to Benevolent Fund and Group Insurance premium
9. Contribution to Zakat Fund
10. Others, if any ( give details )
FSP
Total
*Please attach certificates/documents of investment.
List of documents furnished
1 Salary Certificate
(By BRAC)
2 Bank Statement
i) By BRAC Bank Ltd
ii) By Agrani Bank Ltd
3 Agreement of Rent
4 FSP Certificate
(By Bangladesh Post office)
5 DPS Statement-5 Copies
6 FSP Issue Copies
7 Municiple Tax
8 BRAC Loan Certificate

* Incomplete return is not acceptable

Tk.
Tk.
Tk.

Tk.

193,848

Tk.
Tk.

Tk.
Tk.
Tk.
Tk.
Tk.

60,000
600,000
853,848

IT-10B

Statement of Assets and Liabilities as on 30th June, 2016

Name of the Assessee:

TIN : 1

SUDIR CHANDRA NATH

1.(a) Business Capital (Closing balance)

(b) Directors Shareholdings in Limited Companies ( at cost)
No. of shares
Name of the Company

Tk.

Tk.

Tk.

4,387,600

Tk.

Tk.
Tk.

2,600,502
-

Amount in Tk.
-

2 Non-Agricultural Property (at cost with legal expenses ) :

Land/House Property (Description and Location of Property)
1. Flat
2. Land at
3 Agricultural Property (at cost with legal expenses ) :
Land (Total Land Location of Land Property)
1
2
4 Investments:
(a) Shares/debentures

As Per Last Year

Tk.
Tk.

4,084,000
303,600

Tk.
Tk.

Tk.

(b) Saving Certificate/ ICB Unit Certificate/ 5 Years BSP

Tk.

450,000

(c) Prize bond/ Saving schemes/ DPS

(BF Tk. 834,502 + New Tk. 216,000)

Tk.

1,050,502

(d) Loan given

Tk.

(e) Other Investment ( FSP )

(BF Tk. 500,000 + New Tk. 600,000)

Tk.

1,100,000

Total =
5 Motor Vehicles (at cost) :
6 Jewellery (quantity and cost) :

As Per Last Year

Tk.

62,000

7 Furniture (at cost) :

As Per Last Year

Tk.

68,000

8 Electronic Equipment (at cost) :

As Per Last Year

Tk.

36,200

Tk.

1,152,675

Tk.

8,306,977

9 Cash Asset Outside Business:

(a) Cash in hand
(b) Cash at bank
(c) Other deposits

Tk.
Tk.
Tk.

938,312
214,363
-

Total =

B/F
10. Any other assets :
(With details)

Tk.

8,306,977

Tk.

636,330

Total Assets Tk.

8,943,307

As Per Last Year

11. Less Liabilities:

(a) Mortgages secured

Tk.

(b) Unsecured loans

Tk.

C) Bank Loan

Tk.

(d) Others
BRAC Loan
( BF Tk. 78,799 - Realized Tk. 78,799 )

Tk

Total Liabilities

Tk.

12. Net wealth as on last date of this income year

(Difference between total assets and total liabilities)

Tk.

8,943,307

13. Net wealth as on last date of previous income year

Tk.

7,315,654

14. Accretion in wealth

(Difference between serial no.12 and13)

Tk.

1,627,653

15

Tk.

683,967

Tk.

2,311,620

Tk. 1,884,696
Tk.
426,924
Tk.
Total source of Fund =
Tk.

2,311,620

(a) Family Expenditure :(Total expenditure as per Form IT 10 BB)

0
0
Audlt
Child
(b) Number of dependant children of the family:

16.Total Accretion of wealth

(Total of serial 14 and 15)
17. Sources of Fund :
(i) Shown Return Income
(ii) Tax exempted/Tax free Income
(iii) Other receipts

18. Difference

(Between serial 16 and 17)

Tk

I solemnly declare that to the best of my knowledge and belief the information given in the IT-10B is correct and
complete.

SUDIR CHANDRA NATH

Name & signature of the Assessee
Date : 27-10-2016

Assets and liabilities of self, spouse (if she/he is not an assessee), minor children and dependant(s) to be
shown in the above statements.
*If needed, please use separate sheet.

Form No. IT-10BB

FORM
Statement under section 75(2)(d)(i) and section 80 of the Income Tax Ordinance, 1984
(XXXVI of 1984) regarding particulars of life style
Name of the Assessee:
SL
NO

1
2
3
4
5
6
7
8
9
10
11

SUDIR CHANDRA NATH

TIN

Particulars of Expenditure

Amount of Tk.

Personal and fooding expenses

Tk.
Tk.
Tk.
Tk.
Tk.
Tk.
Tk.
Tk.
Tk.
Tk.
Tk.
Tk.

Tax paid including deduction at source of the last financial year

Accommodation expenses
Transport expenses
Electricity Bill for residence
Wasa Bill for residence
Gas Bill for residence
Telephone Bill for residence
Education expenses for children
Personal expenses for Foreign travel
Festival and other special expenses, if any
Total Expenditure

Comments

683,967

All Expenditure include

this amount.

I solemnly declare that to the best of my knowledge and belief the information given in the IT-10BB is correct and
complete.

SUDIR CHANDRA NATH

Name and signature of the Assessee
Date :
27-10-2016
*If needed, please use separate sheet.

.......................................................................................................................................................

Acknowledgement Receipt of Income Tax Return

Name of the Assessee:

UTIN/TIN:

Assessment Year: 2016-2017

SUDIR CHANDRA NATH

Taxes Zone: 14, Dhaka

Taxes Circle:

###

Instructions to fill up the Return Form

Instructions:
(1) This return of income shall be signed and verified by the individual assessee or person as prescribed u/s 75 of the
Income Tax Ordinance, 1984.
(2) Enclose where applicable:
(a) Salary statement for salary income; Bank statement for interest; Certificate for interest on savings instruments;
Rent agreement, receipts of municipal tax and land revenue, statement of house property loan interest, insurance
premium for house property income; Statement of professional income as per IT Rule-8; Copy of assessment/ income
statement and balance sheet for partnership income; Documents of capital gain; Dividend warrant for dividend
income; Statement of other income; Documents in support of investments in savings certificates, LIP, DPS, Zakat,
stock/share etc.
(b) Statement of income and expenditure; Manufacturing A/C, Trading and Profit & Loss A/C and Balance sheet;
(c) Depreciation chart claiming depreciation as per THIRD SCHEDULE of the Income Tax Ordinance, 1984;
(d) Computation of income according to Income tax Law;
(3)Enclose separate statement for:
(a) Any income of the spouse of the assessee (if she/he is not an assessee), minor children and dependant;
(b) Tax exempted / tax free income.
(4) Fulfillment of the conditions laid down in rule-38 is mandatory for submission of a return under \"Self Assessment\".
(5) Documents furnished to support the declaration should be signed by the assessee or his/her authorized
representative.
(6) The assesse shall submit his/her photograph with return after every five year.
(7) Furnish the following information:
(a) Name, address and TIN of the partners if the assessee is a firm;
(b) Name of firm, address and TIN if the assessee is a partner;
(c) Name of the company, address and TIN if the assessee is a director.
(8) Assets and liabilities of self, spouse (if she/he is not an assessee), minor children and dependant(s) to be shown in
the IT-10B.
(9) Signature is mandatory for all the assessee or his/her authorized representative. For individual, signature is also
mandatory in I.T-10B and I.T-10BB.
(10) If needed, please use separate sheet.

..........................................................................................................................................................
Total income shown in Return:

Tk.

1,884,696

Net Wealth of Assessee :

Tk.

8,943,307

Date of receipt of return : ...............................

Nature of Return :

Self

Tax paid:Tk.

183,967

Serial No. in return register .......................

Universal Self

Normal

Signature of Receiving
officer with seal

Assessee
TIN Number
Income Year
Assessment Year
Liabilities
Mortgages secured onproperty or land
Unsecured loans
Bank loan
Others
BRAC Loan

Net wealth
Total

2016
Tk.

2015
Tk.
-

8,943,307
8,943,307

SUDIR CHANDRA NATH

1 2 0 6 4 4 8 1
2015-2016
2016-2017
Balance Sheet

Difference
-

78,799

7,315,654
7,394,453

Assets

Non-Agricultural Property
- Shares/Debentures
- 5 Years BSP
FSP
- DPS
(78,799) Others Assets
- Jewellery
- Furniture
Electric Equipment
- Cash
- Bank
1,627,653
1,548,854
Total

2016
Tk.
4,387,600
450,000
1,100,000
1,050,502
636,330
62,000
68,000
36,200
938,312
214,363

2015
Tk.
4,387,600
450,000
500,000
834,502
636,330
62,000
68,000
36,200
184,963
234,858

8,943,307

7,394,453

Difference
600,000
216,000
753,349
(20,495)
1,548,854

Income Statement
Particulars
Income:
Income From salary
Income from House property
Income from Others
Less: Expenditure
Family Expenditure
Repair & Maintenance (25%)
Municiple Tax

Amount in Tk
2,161,405
96,000
80,716

2,338,121

683,967
24,000
2,501
710,468

Total Income

1,627,653

RECEIPT
Cash Assets Outside Business-Opening
(a) Cash in hand
(b) Cash at bank
(c) Other deposits
Income from Salary
Income from House property
Income from Others
Interest on Bank
Interest on FSP

Total

Assessee
SUDIR CHANDRA NATH
TIN Number
1 2 0 6 4 4 8 1 9 4
Income Year
2015-2016
Assessment Year 2016-2017
RECEIPT & PAYMENT STATEMENT
PAYMENT
Amount in TK
419,821 Revenue Expenditure:
184,963
Personal Expenses
234,858
Repair & Maintenance (25%)
Municiple Tax
Capital Expenditure:
2,161,405
DPS
96,000
FSP
80,716
16,516
Loan Payment:
64,200
General Loan
Computer Loan

Cash Assets Outside Business-Closing

(a) Cash in hand
(b) Cash at bank
(c) Other deposits
2,757,942
Total

Amount in TK

683,967
24,000
2,501
216,000
600,000
78,799
72,361
6,438

1,152,675
938,312
214,363
2,757,942

Computation of Total Income and Tax Thereon

Assessement Year: 2016-2017

Particulars

1) Salaries : u/s 21 (as per schedule 1)

Basic pay
Special pay
Dearness allowance
Advance salary/ Outstanding salary
House rent allowane
Cash Receipt
Less: Exempted- 50% of Basic salary
Or Tk 300,000 (25,000 x 12) which ever is lower
Medical allowance
Actual
Less: Exempted- 10% of Basic salary
Or Tk 120,000 which ever is lower
Conveyance allowance
Cash Conveyance Receipt
Less: Exempted- (upto Tk 30,000)
Conveyance facilities
5% of Basic salary
Or Tk 60,000 which ever is highest
Conveyance facilities & Allowance
Cash Conveyance Receipt
Less: 5% of Basic salary
Or Tk 60,000 which ever is highest
Servant allowance
Leave allowance/Leave Encashment
Honorarium / Reward / Fee allowance
Overtime allowance
Bonus
Pension
Less: Exempted- full
Gratuity
Less: Exempted - Up to Tk. 2,50,00,000
Other allowance (Maintenance Allowance)
Employer's contribution to Recognized Provident Fund
Interest accrued on Recognized Provident Fund
Deemed income for transport facility
Deemed income for free furnished/unfurnished accommodation
Rental Value
Or 25% of basic salary which ever is lower
Other,if any (give detail)

Net taxable income from salary

2. Interest on Securities : u/s 22
a) Interest on 10% tax-exempt government securities
Less: Exempted - Full

b) Interest on taxable government securities

[ Gross up= Net Interest x (100/95) ]
Less: allowable expenses
Bank Charge
Interest on loan
c) Interest on Debenture
[ Gross up= Net Interest x (100/95) ]
Less: allowable expenses
Bank Charge
Interest on loan
d) Income from zero-cupon bond
Less: Exempted - Full

Net taxable income from interest on securities

3) Income from house property : u/s 24 (as per schedule 2)
a) Annual Income from house property
Annual Rental Value
Rental value fixed by city corporation
(which ever is higher)
b) Less: Admissible Expenses
Repair,Collection,etc.
( Resident-25% and Commercial-30% )
Municipal or Local Tax
Land Revenue
Interest on Loan/Mortgage/Capital
Charge
Insurance Premium
Vacancy Allowance
Other, if any

Net taxable income from House Property

4) Agricultural income : u/s 26
Sale of crops
Income from any land or building used for agricultural purpose
Income from granting a right [ 'Borga', ''adhi'' or ''bhag'']
Income from Tea garden or rubber garden (60%)
Revenue profit by sale of discarded or demolished agri. Machines
Other income relating to agri. (sale of palm juice, rearing of cattle)

Less: Admissible Expenses

Land development tax
Local taxes
Production cost
Insurance premium
Repair & Miantainance or irrigation plant
Depreciation

96,000 x

25%

Interest on Mortgage loan

Interest on Borrowed Capital
Losses due to sale of cultivable land
Losses due to discard or demolish of agri. Machines
Net taxable income from Agriculture

5) Income from business or profession : u/s 28

Net income as per Profit and Loss A/C
Add: Expenses that are not allowed (made debited in P/L A/C)
Add: Income under the head of Business and Profession that are not included earlier

Less: Expenses that are allowed (not debited in P/L A/C)

Total Income
Less: Income that are not from business or profession (already credited in P/L A/C)

Net taxable income from business or profession

6) Capital Gains : u/s 31

Sales of Public Ltd Company shares
Less: Exempted

7) Income from other source : u/s 33

Interest on Bank
Interest on DSP
Interest on BSP
Interest on FSP
Interest on FDR
Divident Income (If applicable)
Divident Income from ICB Unit Fund
( Exempted upto 25000 )

Particualrs

Income
300,000
400,000
500,000
600,000
20,496
1,820,496
(0)

On first
On next
On next
On next

Tax leviable on total income

Schedule-3 (Investment tax credit)

(Section 44(2)(b) read with part B of Sixth Schedule)

1. Life insurance premium

Tk.

2. Contribution to deferred annuity ( ICB AMCL UNIT FUND )

3. Contribution to Provident Fund to which Provident Fund
Act, 1925 applies
4. Self contribution and employers contribution to
Recognized Provident Fund
5. Contribution to Super Annuation Fund
6. Investment in approved debenture or debenture stock,
Stock or Shares
7. Contribution to deposit pension scheme
8. Contribution to Benevolent Fund and Group Insurance premium
9. Contribution to Zakat Fund
10. Others, if any ( give details )
FSP
Total Investment

Tax rebate on Investment: u/s 44(2)(b)(as per schedule 3)

Actual investment
or, 25% of Total Income
Or, Maximum selling

Tk.
Tk.

Tk.

193,848

Tk.
Tk.

Tk.
Tk.
Tk.
Tk.

600,000

Tk.

853,848

60,000

853,848
430,893
15,000,000

Investment Rebate Calculation:

250,000 15%
37,500
180,893 12%
21,707
- 10%
430,893
59,207

Tax Thereon
2017

Amount

Amount

Total
Taxable
Income

Amount

969,240
484,620
484,620
300,000

300,000

184,620

193,848
96,924
120,000

96,924

96,924

96,924
30,000

66,924

60,000

60,000

222,925
-

96,924
96,924
-

1,734,481

96,000
-

96,000

24,000
2,501
-

26,501
69,499

16,516
-

16,516

1,820,496

Rate
nil
10%
15%
20%
25%
30%

Slabe
300,000
400,000
500,000
600,000
3,000,000
On balance

Tax
40,000
75,000
120,000
5,124
240,124