"Income Tax Law 2022" Taken from the preface of the book: Attainment of a just and egalitarian society is one of constitutional commitments made by the People's Republic of Bangladesh to its citizens for which income tax, with its progressive policy and tax rates, has been a very handy instrument. The authority to levy income tax symbolises the sovereignty of a nation. Such sovereign power is manifested in article 83 of our Constitution. Generally, the taxation framework of a nation ought to be dynamic in nature in order for adaptation to the changing circumstances. Hence, every year new tax proposals are laid before the Parliament in the form of Money Bill for its endorsement. Taking all these facts and features into account, this book incorporates a number of useful hints with a view to illustrate some of the complex provisions in a simplified and lucid manner. Besides, the most frequently used rules are placed right after the relevant sections that would help readers avoid frequent to and fro between laws and rules. Further, this book attempts to identify the intertwined provisions, so that related laws and rules can be navigated with greater ease and efficiency. Moreover, this book is organised in such a style that chronological changes can be traced very conveniently. In doing this, authors feel greatly indebted to the Honorable Chairman, National Board of Revenue (NBR), all the respected Members of income tax wing, NBR, Commissioners of Taxes, Additional Commissioners of Taxes and Inspecting Joint Commissioner of Taxes for the valuable insights and latent encouragement. Authors also convey their heartfelt gratitude to their esteemed colleagues of all levels and practicing Chartered Accounts, Cost and Management Accounts, Professional Income Tax Practitioners, Lawyers, Corporate Representatives, Journalists, Honorable Taxpayers as well as Civil Society Research Organizations. We always long for their rich feedback.
