National Board of Revenue

www.nbr.gov.bd IT-11GA 2023

For office use
Serial no. in return register FORM OF RETURN OF INCOME
Column no. in return register
FOR NATURAL PERSON
Date of return submission

1 Name of the Taxpayer: Md. Mahmudul Hasan Palash

2 National Identification Number/Passport Number (If no NID): 3313488094

3 TIN: 6 1 2 9 7 6 5 3 4 2 2 0

4 (a) Circle: 231 (Salary) (b) Tax Zone: 11 (Dhaka)

5 Asssessment Year: 2 0 2 4 - 2 5 6 Resident Status: Resident ✔️ Non-resident

7 Tax payer Status (tick one) : Individual ✔️ Firm Hindu Undivided Family Other

8 Tick on the box below for getting special benefit:

A gazetted war-wounded freedom fighter Female Third Gender Disabled person

Aged 65 years or more A parent or legal guardian of a person with disability

9 Date of birth (DDMMYYYY) 10 Name of Spouse:

0 9 1 1 2 0 0 0 TIN if spouse is an Assessee:

11 Address: Mirpur 11, Road -1, Block-A, House No -1

Dhaka, Bangladesh

Telephone: Mobile: 1738987860

e-mail: [email protected]

12 If employed, employer’s name (Latest employer's name in case of multiple employment):

Uniliver Bangladesh Limited

13 (a) Name of Organizaion: A B Garments & Tannery

(b) Business Identification Number (BIN): 1265840103

14 Name & TIN of Partners/Members in case of Frim/Association of persons (If needed, please use separate sheet):
Statement of Income and Tax during the income year ended on 2 0 2 3 - 2 0
Name of the Taxpayer: Md. Mahmudul Hasan Palash
TIN: 6 1 2 9 7 6 5 3 4 2

Particulars of Total Income Amount ৳

1 Income from Employment (annex Schedule 1) 838,890

2 Income from Rent (annex Schedule 2) -

3 Income from Agriculture (annex Schedule 3) -

4 Income from Business (annex Schedule 4) -

5 Income from Capital gains -

6 Income from Financial Assets (Bank interest/profit, Dividend, Securities etc.) 350

7 Income from Other sources (Royalty, License fee, Honorarium, Fees, Govt. Incentive etc.) -

8 Share of income from firm or AOP -

9 Income of minor or spouse (if not Taxpayer) -

10 Taxable income from abroad -

11 Total income (aggregate of serial 1 to 10) 839,240

Tax Computation Amount ৳

12 Gross tax on taxable Income 43,924

13 Tax rebate (annex Schedule 5) 25,177

14 Net tax after tax rebate (12-13) 18,747

15 Minimum tax 5,000

16 Tax payable (Higher of 14 and 15) 18,747

17 (a) Net wealth surcharge (if applicable) -
-
(b) Environmental surcharge (if applicable)

18 Delay interest, penalty or any other amount under the Income Tax Act (if any) -

19 Total amount payable (16+17+18) 18,747

Particulars of Tax Payment Amount ৳

20 Tax deducted or collected at source (attach proof) 215,287

21 Advance tax paid (attach proof) -
22 Adjustment of tax refund [Assessment year: 2023-24] 5,317
23 Amount paid with return (attach proof) -
24 Total amount paid and adjusted (20+21+22+23) 220,604
25 Deficit or excess (201,857)

26 Tax exempted/Tax free income (attach particulars) -

List of documents furnished with this Return

(i) Salary certificate

(ii) Income tax chalan
(iii) Interest certificate
(iv) Investment certificate
(v) Last year tax acknowledgement receipt

Verification
I, Md. Mahmudul Hasan Palash

Father/Husband, Md. Shahidul Alam

TIN: 6 1 2 9 7 6 5 3 4 2 2 0

solemnly declare that to the best of my knowledge and belief the information given in this return and statements and
documents annexed or attached herewith are correct and complete.

Place: Signature
Date: Md. Mahmudul Hasan Palash
Designatiom & Seal (for other than individual)
 People's Republic of Bangladesh
National Board of Revenue
(Income Tax Office)

Acknowledgement Receipt/Certificate of Return of Income

Assessment Year: 2 0 2 4 - 2 5

Name of the Assessee: Md. Mahmudul Hasan Palash

National Identification Number/Passport Number (If no NID): 3313488094

TIN: 6 1 2 9 7 6 5 3 4 2 2 0

Circle : 231 (Salary) Tax Zone : 11 (Dhaka)

Total income shown ৳ 839,240

Total tax paid ৳ 220,604

Serial no. in return register

Volumn no. in return register

Date of return submission

Seal of Tax Office Signature and seal of the official receiving the return
 Instructions to fill up the Return Form

Instructions:

(1) This Return of Income shall be Signed and Verified by the Taxpayer or his Authorized Representative as prescribed in the
Income Tax Act, 2023.
(2) Enclose where applicable:
(a) Salary statement for salary; Bank statement for interest; Certificate for interest on savings instruments; Rent
agreement, receipts of municipal tax & 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 &
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) Depreciation Chart claiming depreciation as per the Income Tax Act, 2023;
(d) Computation of Income according to the Income Tax Act, 2023
(3) Enclose Separate Statement for:
(a) any income of the spouse of the Taxpayer (if she/he is not an Taxpayer), minor children and dependent;
(b) Tax exempted / Tax free Income.
(C) Income Exempted from Tax declared under Part 1 of the Sixth Schedule of the Income Tax Act, 2023.

(4) Documents furnished to support the declaration should be signed by the Taxpayer or his/her authorized representative.
(5) Furnish the following information:
(a) Name, address & TIN of the partners if the Taxpayer is a firm;
(b) Name of firm, address & TIN if the Taxpayer is a partner;
(C) Name of the company, address & TIN if the Taxpayer is a director.
(6) Assets and liabilities of self, spouse (if she/he is not a Taxpayer), minor children and dependant(s) to be shown in the IT-
10B (2023).
(7) Signature is mandatory for all Taxpayer or his / her authorized representative.
(8) For Natural Person, signature is also mandatory in IT-10B (2023) & IT-10BB (2023).
(9) If needed, please use separate sheet.
-11GA 2023
 2 4

2 0

Amount ৳

838,890

350

839,240

Amount ৳

43,924

25,177

18,747

5,000

18,747

18,747
 Amount ৳

nts and

lash
n individual)
the return
cribed in the

ts; Rent
premium for
statement &
; Statement of
etc.

nt;

3.

sentative.

n in the IT-
 Schedule 1
Particulars of income from Salaries
a. This part is applicable for employees receiving salary under government pay scale
Name of the Assessee: Md. Mahmudul Hasan Palash
TIN: 6 1 2 9 7 6 5 3 4 2 2 0
Tax exempted
Taxable Income
Sl. Particulars Income ৳ Income ৳
৳
(B)
1 Basic pay 599,760 599,760
2 Arrear pay (if not included earlier)
3 Special allowance [Research & Book] 34,998 34,998 -
4 House rent allowance 299,880 299,880 -
5 Medical allowance 18,000 18,000 -
6 Conveyance allowance - -
7 Festival Allowance 99,960 99,960
8 Allowance for support staff -
9 Leave allowance -
10 Exam honorarium [Note-1] 127,631 127,631
11 Overtime allowance 90,000 90,000 -
12 Baishakhi Allowance 9,996 9,996 -
13 Interest accrued on provident fund -
14 Lamp grant -
15 Gratuity -
16 Others, if any 49,980 49,980 -
17 Total 1,330,205 502,854 827,351

b. This part is applicable for employees other than those receiving salary under government pay scale

Sl. Particulars Income ৳ Income ৳

1 Basic pay - -
2 Allowances - -
3 Advance Salary -
E
4 Gratuity, Annuity, Pension or similar A BL
benefits - -
IC
P PL
5 Perquisites T A - -
NO
6 Receipt in lieu of or in addition to salary or wages -
7 Income from Employees' share scheme -
8 Accomodation benefits -
9 Transport Facility - -
10 Any other benefits provided by employer -
11 Employer's contribution to recognized provident fund - -
12 Others, if any (Provide details) -
13 Total salary income (aggregate of 1 to 12) -
14 Exempted Salary (As per 6th schedule Part 1) -
15 Total Income from Salary (13-14) -
 Schedule 2
(Annex this Schedule to the return of income if you have income from house property)

Name of the Assessee: Md. Mahmudul Hasan Palash

TIN: 6 1 2 9 7 6 5 3 4 2 2 0

Location and
Description of property
Total Rent Income
LE Computation Amount ৳ Amount ৳
B
LICA
1 Rent receipt
P or Annual Value (whichever is higher) - -
T AP
2 Advance
NO rent receipts
3 Value of any benefits (in addition to 1 & 2)
4 Adjusted advance rent
5 Vacancy Allowance
6 Total Rent Income (1+2+3)-4-5 -
7 Allowable Deductions -
(a) Repair, Collection, etc. -
(b) Municipal or Local Tax 0
(c) Land Revenue -
(d) Interest on Loan/Mortgage/Capital Charge -
(e) Insurance Premium
(f) Other, if any
8 Total Admissible deductions -
9 Income from house property (06-08) -
10 Incase of partial ownership, the share of income

Schedule 3
E
BL for Agricultural income)
(This part is applicable
A
LI C
A PP
Name of the Assessee: T
Md. Mahmudul Hasan Palash
NO
TIN: 6 1 2 9 7 6 5 3 4 2 2 0

Nature of Agriculture:

Summary of Income Amount ৳

1 Sale/Turnover/Receipts
2 Gross Profit
3 General Expenses, Selling Expenses, Land Revenue, Rates, Interest of Loan, Insurance
Premium and Other expenses
4 Net profit (2 minus 3) -
 Schedule 4
(To be annexed to return by an assessee having income from business or profession)

Name of the Assessee: Md. Mahmudul Hasan Palash

TIN: 6 1 2 9 7 6 5 3 4 2 2 0

Name of Business/Profession:
Nature of Business/Profession:
Address:

Summary of Income Amount ৳

1 Sale/Turnover/Receipts
2 Gross Profit
3 General, Administrative, Selling and Other LE
Bexpenses
A
4 Bad debt expense LIC
A PP
5 Net profit (2-3-4) T -
NO

Summary of Balance Sheet Amount ৳

6 Cash and Bank balance
7 Inventory
8 Fixed Assets
9 Other Assets
10 Total Assets -
11 Opening Capital
12 Net profit
13 Drawing during the income year
14 Closing Capital (11+12-13) -
15 Liabilities
16 Total Capital & Liabilities -

Schedule 5
To be annexed to return by an assessee claiming investment tax credit (attach proof)

Name of the Assessee: Md. Mahmudul Hasan Palash

TIN: 6 1 2 9 7 6 5 3 4 2 2 0

Particulars of rebatable investment, contribution, etc.

Particulars Amount ৳
1 Life insurance premium or contractual "Deferred Annuity" paid in Bangladesh [Note-2] 210,206
2 Contribution to deposit pension/monthly saving scheme (not exceeding allowable limit)
3 Investment in govt. securities, unit certificate, mutual fund, ETF or joint investment scheme
4 Investment in securities listed with approved stock exchanges -
5 Contribution to provident fund to which Provident Fund Act, 1925 applies 59,976
6 Self contribution and employer’s contribution to recognized provident fund
7 Contribution to approved pension fund
8 Contribution to benevolent fund and group insurance premium 32,076
9 Contribution to Zakat Fund
10 Others, if any
11 Total invetment (aggregate of 1 to 10) 302,258
12 Amount of tax rebate 45,339
 IT-10 BB (2023)
Statement of expenses relating to Lifestyle
(For Natural Person)

Name of the Assessee: Md. Mahmudul Hasan Palash

TIN: 6 1 2 9 7 6 5 3 4 2 2 0

Sl. Particulars of Expenditure Amount ৳ Comments

1 Personal and family fooding, clothing and other essentials 480,000

2 Housing expense 480,000

3 Personal Transport Expenses 120,000

4 Utility expenses (Electric bill, Gas, Water, Telephone, Mobile, Internet etc.) 120,000

5 Education Expenses 120,000

6 Personal Expenses for local & foreign travel, vacation etc. 120,000

7 Festival and Other special expenses 240,000

8 Tax deducted/collected at source (with tax deducted from profit of saving 220,604
certificate) and tax & surcharge paid based on last year tax return)
9 Interest paid on personal loan received from Institution & other source 97,733

Total 1,998,337

Verification

I solemnly declare that to the best of my knowledge and belief the information given in this IT-10BB (2023)
is correct and complete.

Name & signature of the Taxpayer

Date: ....................
 National Board of Revenue
www.nbr.gov.bd
IT-10 B (2023)
Statement of Assets, Liabilities and Expenses
Statement as on (DD-MM-YYYY)
3 0 - 0 6 - 2 0 2 4
To Whom It May Concern
1 All Public Servant
2 If the amount of total asset in home and abroad exceeds Taka 40,00,000.
3 The amount of Total Asset does not exceed Tk. 40,00,000 but owns a Motor Car in any time or Invested in any
House Popery or Apartment within the City Corporation area or Owns Assets outside Bangladesh or being a
Shareholder Director of a Company.
4 Every Non-Bangladeshi and Non-Resident Bangladesh Natural Person shall submit the statement only in respect
of Assets Located in Bangladesh.

Name of the Assessee: Md. Mahmudul Hasan Palash

TIN: 6 1 2 9 7 6 5 3 4 2 2 0

1 Sources of fund:
(a) Total income shown in return (sl. no.11 of state. of total income Tk. 839,240
(b) Tax Exempted Income Tk. 502,854
(b) Receipt of Gift and others Tk. -
Total Sources of fund Tk. 1,342,094
2 Net wealth at the last date of the previous income year Tk. 7,697,174
3 Sum of Source of fund and net wealth at the last date of the previous income year (2+3) Tk. 9,039,268
4 (a) Expenses relating to Lifestyle (as per IT-10BB) Tk. 1,998,337
(b) Gift/Expenses/Loss not mentioned in IT-10BB Tk. 355,574
Total Expenses and Loss Tk. 2,353,911
5 Net wealth at the last date of this financial year (3-4) 6,685,357

6 Personal liabilities outside business

(a) Institutional liabilities Tk. 1,476,362
(b) Non-institutional liabilities Tk. 1,200,000
(c) Other liabilities Tk.
Total liabilities outside business Tk. 2,676,362

7 Gross wealth (5+6) Tk. 9,361,719

* if needed attach separate sheet

 8 Particular of assets
(a) Aggregate Business capital and liabilities Tk.
Less: Business liabilities Tk.
Business capital Tk. -

(b) Director's shareholdings in limited companies Tk. -

(c) Business capital of Partnership Firm Tk. -

(d) Non-agricultural property/land/building (cost price with legal exp./acquired price/building cost/invetment)
Description, location and size of agricultural property Tk. 7,666,765

(e) Agricultural property (cost price/acquired price)

Description, location and size of agricultural property Tk. -

(f) Financial assets

(i) Share/Debenture/Bond/Securities/Unit Certificate etc. Tk. -
(ii) Savings certificate/Deposit Pension Scheme Tk.
(iii)Loan given Tk.
(Mention name and TIN of loan receiver)
(iv) Fixed Deposit/Term Deposit Tk.
(v) Provident Fund or Other Fund (if any) Tk. 479,976
(vi) Other investment [Insurance] Tk. 430,400
Total Financial assets Tk. 910,376

(g) Motor car(s) (cost value) Tk.

Mention type of motor vehicle and Registtration number

(h) Ornaments (1.2 vori) Tk. 120,000

(i) Furniture and electronic items Tk. 1,000,000
(j) Other assets (except assets mentioned in sl. k) Tk.
(k) Cash, Bank and fund outside business Tk. 752,900

9 Total Assets Tk. 10,450,041

Verification

I solemnly declare that to the best of my knowledge and belief the information given in this IT-10B (2023) is
correct and complete.

Md. Mahmudul Hasan Palash

Name & Signature of the Taxpayer
Date:
 03 Shareholdings in limited companies as director No. of shares Value ৳
1
2
3
4

Non-agricultural property at cost Value at the

value or any advance made for last date of increased/ decreased Value at the start of
04
such property (description, income year during the income year ৳ income year৳
location and size) ৳

Nishanbari, Kalatia,
Keraniganj, Dhaka-1313
1 76,515 - 76,515
(Mouza: Ahadipur,
Quantity: 0.50 decimal)
Komolapur, Birulia,
Savar, Dhaka-1342
2 470,750 - 470,750
(Mouza: Komolapur,
Quantity: 2.475 decimals)
Shikarpur, Nimtola,
Sirajdikhan, Munsiganj
3 619,500 - 619,500
(Mouza: Shikarpur,
Quantity: 4.425 decimals
4 T Family Land 6,500,000
o
t 7,666,765
a
l
Agricultural property at cost Value at the
increased/ decreased Value at the last date
05 value (description, location and start of
during the income year ৳ of income year ৳
size) income year৳

1
2
3
Total -

(Provide additional paper if necessary)

Name Signature& date

Md. Mahmudul Hasan Palash
 Tax Calculation
Name: Md. Mahmudul Hasan Palash
TIN: 6 1 2 9 7 6 5 3 4 2 2 0

Income Year 2 0 2 3 - 2 0 2 4
Amount ৳

Total Income 839,240

839,240

A. Calculation of Tax: Income Tax

On First slab Tk. 350,000 0% -
On Next slab Tk. 100,000 5% 5,000
On Next slab Tk. 389,240 10% 38,924
On Next slab Tk. - 15% -
On Next slab Tk. - 20% -
On the Rest Income Tk. - 25% -
839,240 43,924

B. Calculation of Tax Rebate:

i 3% on total income Tk. 25,177
ii 15% on actual investment (Schedule-5) Tk. 45,339
iii Maximum 10 Lac Tk. 1,000,000
Tax Rebate (Lowest of i, ii and iii) Tk. 25,177

C. Net Tax Payable (A-B) Tk. 18,747

D. Minimum Tax
i Minimum tax as per Finance Act 2023 Tk. 5,000
ii Minimum tax U/S-163(2)Kha of ITA 2023 Tk. -
iii Minimum tax U/S-163(5)Ka of ITA 2023 Tk. -
Minimum Tax (Highest of i, ii and iii) Tk. 5,000

E. Tax Payable (Higher of C and D) Tk. 18,747

F. Surcharge & Penalty

Surcharge Tk. -
Delay interest, penalty and other charge Tk. - Tk. -

G. Total Payable (E + F) Tk. 18,747

H. Tax Paid:
AIT against Salary Tk. 215,255
AIT against WPPF Tk. -
AIT against Car Tk. -
AIT against Dividend Tk. -
AIT against Bank Interest Tk. 32 215,287

I. Balance of Tax Payable(/Refundable) Tk. (196,540)

 Note-1
Computation of Exam Honorarium
For the income year ended 30 June 2024
Assessment year 2024-2025

Exam honorarium consists of bills from question seting, script evaluation, exam duty, internship
supervising, viva voce, result tabulation, etc. In recent years, most of these bills are coming from
tabulation of results of affiliated 7-colleges, all of which do not belong to me. As per rule and practice,
two tabulators are appointed by the University for result tabulation and then bills are prepared under
the name of these two tabulators, but ultimately these bills are shared almost equally among the 5-
member committee. Since the exam honorarium is mixed with tabulation and other bills, a rational
proportion (two-fifth) has been deducted from the total bills to separate the bills shared with other
committee members. The Tax Authority may check the book of accounts for segregation.

Note-2
Computation of Allowable Insurance Premium
For the income year ended 30 June 2024
Assessment year 2024-2025
10% ofTaka
Particulars Policy Actual Lower
Policy
Value Premium One
2) Insurance with Delta Life (Monthly) (Spouse) 150,000 Value
15,000 15,660 15,000
3) Insurance with Delta Life (Yearly) (Spouse) 105,000 10,500 10,206 10,206
4) Insurance with Sonali Life (Monthly) (Self) 925,000 92,500 121,668 92,500
5) Insurance with Sonali Life (Monthly) (Spouse) 925,000 92,500 121,356 92,500
Total 210,500 268,890 210,206