Who Must File an Income Tax Return? (46 Mandatory Criteria)
Under Sections 261 & 264 of Income Tax Act 2023, obtaining Proof of Submission of Return (PSR) is mandatory for specified services and professions.
If any one of the following 46 conditions applies to you or your business, filing an annual income tax return is legally mandatory.
Exceeding Tax-Free Income Threshold
Total taxable income exceeds the general tax-free threshold
Tax Assessment in Preceding 3 Years
Taxpayer was assessed or had taxable income in any of the 3 preceding income years
Company Shareholder Director / Employee
Resident taxpayer is a shareholder director or shareholder employee of a company
Partner in Firm / Member of AOP
Partner in a partnership firm or member of an association of persons (AOP)
Executive / Managerial Corporate Post
Salaried employee in an executive or managerial capacity in any business
Public Servant / Autonomous Employee
Public servant or government / autonomous body employee
Non-Resident with PE in Bangladesh
Non-resident individual with a permanent establishment in Bangladesh
Exempt or Reduced Tax Rate Income
Income subject to tax exemptions or concessionary reduced tax rates
Person Registrable under Section 261
Any individual registrable as a taxpayer under Section 261
Bank Loan Exceeding ৳20 Lakh
Obtaining bank or institutional loans exceeding ৳20 Lakh (even without taxable income)
Import (IRC) & Export (ERC) Registration
Obtaining or renewing Import Registration (IRC) or Export Registration (ERC) Certificate
Trade License in City Corp / Pourashava
Obtaining or renewing Trade License in City Corporation or Pourashava areas
General Insurance Surveyor License
Renewing General Insurance enlisted surveyor license
Property Sale / Lease / Deed Registration
Registration of sale, lease, or power of attorney for land, building, or flat in City Corporation, Pourashava, or Cantonment
Doctor, Lawyer, CA, Engineer, Architect
Renewing professional membership as Doctor, Dentist, Lawyer, CA, CMA, CS, Architect, or Engineer
Marriage Registrar (Kazi) License
Obtaining or renewing license as Nikah Registrar (Kazi) or Marriage Registrar
Trade Body / Chamber Membership
Obtaining or renewing membership of any Chamber of Commerce, Trade Body, or Association
Stamp Vendor / Deed Writer License
Renewing license as Stamp vendor, court fee vendor, or deed writer
Drug, Fire, Env, BSTI, C&F Licenses
Obtaining or renewing Drug, Fire, Environmental Clearance, BSTI, Bonded Warehouse, or C&F License
Commercial / Residential Gas Connection
Commercial or industrial gas connection anywhere, or residential gas in City Corporations
Electricity in City / Cantonment
Obtaining electricity connection in City Corporation or Cantonment Board areas
Commercial Water Vessel Survey
Survey certificate for commercial water vessels (launch, steamer, trawler, cargo, coaster)
Brick Kiln DoE / DC Permission
Permission from Department of Environment or DC Office for brick kiln operation
English Medium School Admission
Admitting a child or ward into an English-medium school in City Corporation or District HQ
Corporate Agency / Dealership
Obtaining or retaining agency or dealership/distributorship of a company
Firearm / Arms License
Obtaining or maintaining firearm arms license
Import Letter of Credit (LC)
Opening Letter of Credit (LC) for import purposes
Fixed Deposit (FDR) over ৳10 Lakh
Opening or maintaining Fixed Deposit Receipt (FDR) exceeding ৳10 Lakh
Sanchayapatra over ৳10 Lakh
Purchasing National Savings Certificates (Sanchayapatra) exceeding ৳10 Lakh
Electoral Candidacy in Public Polls
Participating in elections for Parliament, Mayor, Upazila, District Council, or Union Parishad
Managerial / Supervisory Remuneration
Receiving salary in managerial, administrative, or supervisory positions
MFS (bKash/Nagad) Agent Commission
Receiving commissions as an MFS (bKash/Nagad/Rocket) agent or distributor
Consultancy, Catering, Staffing Supply
Receiving payments for consultancy, catering, event management, staffing, or security services
Insurance Agency Certificate
Registration or renewal of Insurance Agent Certificate from IDRA
Motor Car Registration & Fitness
Registration, ownership transfer, or fitness renewal of motor vehicles (excluding 2/3 wheelers)
NGO Affairs / MRA Foreign Grant Release
Release of foreign or microfinance grants from NGO Affairs Bureau or MRA
Digital Commerce / E-Commerce License
Licensing or renewal of digital commerce, e-commerce, or online business platforms
Registered Social Club Membership
Obtaining or renewing membership in clubs registered under Societies or Company Act
Public / Private Tender Submission
Submitting tender documents for supply of goods, works, or services to public/private entities
Bill of Entry / Export Customs Filing
Submitting Bill of Entry or Bill of Export for customs clearance
RAJUK / Municipality Building Approval
Obtaining building plan design approval from RAJUK, CDA, KDA, RDA, or local municipalities
Renting Out Property in City Corporation
House owners leasing or renting out residential or commercial property in City Corporations
Supplying Goods / Services to Entities
Suppliers receiving payments for supplies of goods or services from specified withholding entities
Hotel, Restaurant, Clinic License
Renewing license of hotel, restaurant, motel, community center, clinic, or diagnostic center
Hiring Community Center / Hall
Renting or availing services of community centers, convention halls, or banquet venues
Educational Institution Affiliation
Educational institutions subject to mandatory return filing during syllabus/approval renewal