What is Section 14 of the Bangladesh Income Tax Act 2023?

Section 14 of the Bangladesh Income Tax Act 2023 outlines the powers and authority of the Tribunal in handling tax disputes and appeals.

What powers does the Tribunal have under Section 14?

The Tribunal has the authority to hear appeals, review evidence, make decisions, and ensure fair resolution of income tax disputes under the law.

Who can appeal to the Tribunal under Section 14?

Taxpayers or concerned parties who are dissatisfied with tax authority decisions can file an appeal before the Tribunal under Section 14.

Why is the Tribunal important in tax matters?

The Tribunal ensures transparency, fairness, and legal accuracy in resolving tax disputes, protecting taxpayer rights and enforcing tax laws.

How does the Tribunal ensure fair judgment?

The Tribunal evaluates evidence, follows legal procedures, and applies the provisions of the Income Tax Act 2023 to deliver unbiased decisions.

Exercise of the power of the Tribunal under Section 14 | Bangladesh Income Tax Act -2023

June 05, 2026

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Exercise of the power of the Tribunal under Section 14(ITA-2023)

Exercise of the power of the Tribunal under Section 14 | Bangladesh Income Tax Act -2023:

As per section-14(ITA-2023),

Exercise of the power of the Tribunal by Benches. —

(1) Unless the

President, in any particular case or class of cases otherwise directed, the powers and functions of the Appellate Tribunal shall be exercised by Benches of the Appellate Tribunal, hereinafter referred to as the Bench, to be constituted by the President.

(2) A Bench constituted under sub-section (1) shall have not less than 2 (two) members.

(3) At least one member of each Bench constituted under sub-section (1) shall be appointed from among the following persons, namely:

(a) a member of the National Board of Revenue, or

(b) Commissioner ofTaxes.

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Computation of specialincome from rent under Section 39 | Bangladesh Income Tax Act -2023

Charge of tax on stockdividend under Section 23 | Bangladesh Income Tax Act -2023

Special agriculturalincome under Section 41 | Bangladesh Income Tax Act -2023-

Charge of tax on retainedearnings, reserves or surplus etc under Section 22(ITA-2023)

Tags: income Tax Act-2023

Exercise of the power of the Tribunal under Section 14 | Bangladesh Income Tax Act -2023

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Exercise of the power of the Tribunal under Section 14 | Bangladesh Income Tax Act -2023

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