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Income Tax Return File-Under ITA-2023 |
As per Sub-section-3 of Sec-264 under-ITA-2023 -39 cases, a taxpayer must furnish proof of return filing or PSR:
Under the Finance Act, 2025, sub-section (3) of Section 264 of the Income Tax Act, 2023 has been substituted.
Previously, taxpayers in 45 cases were required
to furnish proof of return filing (acknowledgement) or Proof
of Submission of Return (PSR).
Under the amended sub-section (3), this requirement has now been revised to 39 specific cases, in which taxpayers must furnish proof of return filing or PSR.
The following 39 cases require proof of return filing or PSR:
1. Obtaining a loan exceeding Tk 20 lakh;
2. Becoming a director or sponsor shareholder of a company;
3. Receiving or renewing a trade licence in an economic or industrial zone;
4. Renewing a trade licence in a city corporation or municipal area;
5. Renewing a professional licence for general traders or service providers;
6. Registering or transferring the ownership, lease, or sale of a building, apartment, or property within a city corporation, municipality, or cantonment board area;
7. Renewal of membership in a professional body (for doctors, dentists, lawyers, chartered accountants, cost & management accountants, chartered secretaries, tax lawyers, actuaries, engineers, architects, surveyors, etc.);
8. Obtaining or renewing a licence as a Nikah Registrar under the Muslim Marriages and Divorces (Registration) Act, 1974, a Hindu Marriage Registrar under the Hindu Marriage Registration Act, 2012, or a Registrar under the Special Marriage Act, 1872;
9.Obtaining or renewing membership of any trade or business organization;
10.Renewing licences for stamp vendors, deed writers, or copywriters;
11.Obtaining or renewing licences/permits for drugs, fire safety, environmental clearance, BSTI certification, bonded warehouse, customs clearing and forwarding agents, freight forwarding agents, or buying houses;
12.Applying for or renewing a gas connection in metropolitan areas;
13.Applying for a residential gas connection in city corporation areas;
14.Applying for an electricity connection in city corporation or cantonment board areas;
15.Obtaining or renewing licences/certificates for hotels, restaurants, bars, community centres, clubs, amusement parks, or entertainment establishments;
16.Obtaining or renewing permission for brick production from the Department of Environment or the Upazila Administration;
17.Admission or renewal of admission in English-medium schools located in city corporation, metropolitan, or municipal areas;
18.Obtaining or renewing dealership or distributorship of a company;
19.Obtaining or renewing an import licence;
20.Purchase of bonds from the central bank;
21.Making or renewing term deposits of Tk 10 lakh or more in banks;
22.Purchasing savings certificates worth Tk 10 lakh or more;
23. Participating in elections to municipalities, upazila parishads, zila parishads, city corporations, or the national parliament;
24. Applying for employment in management, administrative, or production positions in private organizations;
25.Applying for employment in private organizations with monthly salaries exceeding a prescribed limit;
26.Using mobile financial services, mobile banking, or electronic money transfer systems (other than for government-recognized basic accounts) for sending or receiving funds;
27.Receiving payments by resident taxpayers for consultancy, catering, event management, security, supply, or other professional services from companies;
28.Obtaining or renewing agency certificates for companies;
29.Registration, ownership transfer, or renewal of fitness certificates for motor vehicles other than two-wheelers or three-wheelers;
30.Obtaining loans, grants, or subsidies from NGO Affairs Bureau, microcredit institutions, or related entities;
31.Obtaining or renewing e-commerce licences from licensing authorities for businesses using digital platforms;
32. Obtaining or renewing membership in clubs registered under the Companies Act, 1994 or the Societies Registration Act, 1860;
33. Submitting tender documents for supplying goods, executing contracts, or providing services to any resident taxpayer;
34.Filing a bill of entry for import or export of goods;
35.Submitting applications or documents to RAJUK, CDA, KDA, RDA, Gazipur Development Authority, Cox’s Bazar Development Authority, or similar urban development bodies for approval or registration of building plans or plots;
36.Renting or leasing a building or apartment within city corporation areas by any person defined as “specified person” under Section 140;
37.Supplying goods or services to a person defined as “specified person” under Section 140;
38.Obtaining or renewing licences for hotels, motels, hospitals, clinics, diagnostic centres, community centres, recreation clubs, or similar establishments;
39.Hiring or using venues like community centres, convention halls, or similar facilities in city corporation areas for social, cultural, or corporate events, workshops, seminars, or training programmes.
Additionally, in 12 specific cases, the requirement to furnish “proof of return filing” has been replaced with the requirement to furnish a TIN-related registration certificate, as follows:
1.Obtaining a new trade licence in city corporation or municipal areas;
2.Registering a cooperative society;
3.Obtaining a new licence for general traders or service providers;
4.Obtaining or renewing a credit card;
5.Obtaining membership in a professional body (doctor, lawyer, chartered accountant, cost accountant, engineer, architect, etc.);
6. Opening a savings account with the post office with a balance exceeding Tk 5 lakh;
7. Receiving pension or retirement benefits through a Monthly Payment Order (MPO) or equivalent from the government;
8. Using mobile financial services or mobile banking for transactions by regular taxpayers;
9. Registration and licensing of stamp vendors, deed writers, or copywriters;
10. Registration, ownership transfer, or renewal for three-wheeler motor vehicles;
11. Obtaining an e-commerce licence from the relevant authorities;
12. For any individual or entity newly registered or incorporated under any law of Bangladesh during the current or immediately preceding year.
However, the provisions of this sub-section shall not apply to any person who, under sub-section (2) of Section 166, is not required to file a return.