Paper presented By Ranjan Kumar Bhowmik ... Commissioner of Taxes eset on acme tae prepare yan Kuma how FEMA ame 24a 8 an ica ais fe shall hav poe ss Vl ste) remo tc prey Bann Kuma Bowe FMA sande pt ot}~ Return Form: return, forms are available. ‘These are (3) For Puy (tieivieshers9} Oya Fount) itivneten retain onc tun tam prepare yas ara Bw FMA amended pts pd Every person (here person means Individual, Firm, AOP, HUF, NGO, ‘Trust, Fund, Local Authority, Company , Entity and every other artificial juridical person) is required to file return of income if x 4 |_ Persons required to file return of income: + () His taxable income during the income year exceeded the non- taxable ceiling of income (now it is Tk. 2,50,000/- for the assessment year 2018-19) (2) He was assessed to tax for any one of the 3 years immediately preceding ‘the year under consideration. retin one textarea yas ama hw FMA amended gt 208(4) The person hhas registered with a recognized professional body resesnn anne tn rpatedy Ran Kuma how MA came ty ‘