Mehedi Hasan Mahin, BBA, Batch 13, Dhaka City College
Taxation in Bangladesh
Chapter 1: Introduction
Num
Question
1.
Taxes are compulsory payment to government without
expectation of any direct return in benefit to the tax payer
Explain. Or, Define Tax
2.
Write short notesa) Tax Shifting
3.
Identify Adam Smiths canons of taxation and briefly explain
each of them. Or, Briefly explain Adam Smiths canons of
taxation. Or, What are the characteristics of good tax system?
4.
5.
6.
7.
Classify taxes on the basis of impact and incidence of tax.
Show the main differences between tax and fee.
Write short notes on the following year:a) Digressive tax
b) Sources of government revenue
Briefly explain the characteristics of tax.
8.
What are the purpose of tax? Or, Discuss the objectives of
taxation policy of an under-developed country like
Bangladesh.
9.
What are the canons of taxation as advanced by economists?
10.
What are some advantages and disadvantages of indirect tax?
11.
What are the differences between private finance and public
finance?
12.
What are some of the sources of GOB revenue and sectors of
expenditures?
13.
Distinguish between direct tax and indirect tax.
Chapter 2: Bangladesh Income Tax
Num
Question
14.
Explain the special features of the Bangladesh income tax law.
15.
Write down four characteristics of income under the Income
Tax Ordinance, 1984.
16.
Define income for income tax purpose. Or, What is meant by
Income tax.
17.
Explain in brief the role of income tax in the economic
development of Bangladesh.
18.
What are the current tax structure in Bangladesh.
Chapter 3: Basics of Income Tax
Num
Question
19.
Briefly explain the meaning of income year for different types
of assessee. Or, define income year.
20.
Define assessee as per ITO, 1984.
21.
State the importance of determining assessment year.
22.
Classify assessee based on the residential status and explain
why this classification this classification is important in
income tax determination.
Year
2012
2007
Mark
5
2012
Ans. Page
5 ( P.E
Taylors
Definition)
15
2011
2010
2008
2007
2010
2010
2010
2009
2
3
3
13
5+2
2008
2007
2007
11
2
6
2.5
2007
2007
2007
2
2
2
7(addition)
8
3
2007
2007
2(make
note)
8
Year
2012
2010
Mark
2
2
Ans. Page
31
27
2009
2008
2008
43
28
2008
2007
19
Year
2012
2008
2011
2011
2011
Mark
3
Ans. Page
50 & 53
(make note)
54
52
55
2
2
3
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Mehedi Hasan Mahin, BBA, Batch 13, Dhaka City College
23.
24.
25.
What is charge of additional tax?
What do you mean by publicly traded company?
State the importance of determining income year and
assessment year. Explain under what circumstances
assessment year can be same as income year? Or, Explain the
importance of income year and assessment year in tax
assessment.
26.
Write short notes on the following year:a) Income year and assessment year
b) Tax holiday
27.
What is meant by an assessment year? Mention the exception
to the assessment year.
28.
A tax payer identification number (TIN) is only required for
the person who has minimum taxable income. Do you agree?
Explain.
29.
Who are the assesses under the Income-tax Ordinance, 1984?
30.
How would you determine the residential status of an
individual?
Chapter 4: Income Tax Authority
Num
Question
31.
Explain the role of DCT in the tax administration.
32.
Write short notesa) Judicial Authority
b) NBR
c) Taxes Appellate Tribunal
33.
What are the qualifications required to be a member of Taxes
Appellate Tribunal?
34.
Enumerate powers and functions of the Deputy Commissioner
of Taxes as per the Provisions of the ITO, 1984.
35.
Who are the income tax authority? Or, What are the stages of
tax authority?
36.
Discuss the power and functions of National Board of
Revenue.
37.
What are the roles of tax settlement commission?
Chapter 5: Income and Its Classifications
Num
Question
38.
What is non-assessable income?
39.
Explain the non-assessable income under the head income
from salary.
40.
Differentiate between total income and total world income.
41.
Write short notesa) Sixth schedule part-B
b) Tax free income
42.
What is deemed income? Give five examples by referring the
section as per ITO, 1984.
43.
Explain the effect of tax free income and tax credit income on
determination of total income and tax liability.
44.
What are the heads of income? Or, What are the components
of income according to Income Tax Ordinance, 1984?
2010
2010
2010
2009
3
3
10
3
67
69
51
2010
2007
2009
50-51
69
51
2009
76
2009
2009
4
5
53
56
Year
2012
2012
2008
2007
Mark
2
3
Ans. Page
88
2011
2008
2011
2008
2008
2007
2007
82-83
85
92
92
88
83
85
2007
87
Year
2012
2012
Mark
1
4
Ans. Page
109
109
2012
2012
2009
5
3
102
2011
119
118
102-103
2011
109
2010
2007
111
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Mehedi Hasan Mahin, BBA, Batch 13, Dhaka City College
Illustrate with example the different forms of income.
45.
Describe the characteristics of income from the view point of
Income tax.
46.
Point out distinction between Non-assessable income and Tax
credit income.
47.
Distinguish between assessable and non-assessable income.
Chapter 6: Income from Salary
Num
Question
48.
Write short notesa) Deduction at source
b) Investment allowance
c) Perquisite
49.
What are the different elements of salary?
50.
51.
52.
Explain the main features of recognized provident fund.
What is meant by salary under income tax?
Explain different types of provident fund in the context of
income tax.
53.
How can you accompany the following items in the
computation of total income of an assessee according to the
Income Tax Provisions of FY 2007-2008?
a) House rent allowance
b) conveyance allowance
c) festival allowance
d) Interest on debenture.
Chapter 7: Income from Interest on Securities
Num
Question
54.
Write short notesd) Grossing Up of interest
55.
56.
What is impact of cum-interest and ex-interest transactions on
tax?
What is bond washing transactions?
57.
58.
59.
What is zero coupon bond?
What is cum-interest transactions?
What are the allowable deductions from interest received on
securities?
60.
Discuss the different types of securities under the ITO, 1984.
61.
Distinguish between tax free Govt. securities and less tax
Govt. securities.
Chapter 8: Income from House Property
Num
Question
62.
What are the allowable deductions under the head house
property and agriculture income? Or, What exemptions are
allowed in determining income from house property?
63.
Define annual value. Explain how it is computed.
64.
Classify house property on the basis of different rental status.
2009
99
2008
111
2008
110
Year
2010
2008
Mark
3
Ans. Page
2009
2008
2009
2008
2008
140
141
128
129
3
2
8
136
129
135
2007
130-131
132
130
167
Year
2012
2010
2008
2010
Mark
3
3
Ans. Page
168
170
2010
2009
2010
2010
2009
171
4
4
5
167
170
171
2008
2007
3
2
166
167
Year
2012
2009
2007
2011
2009
2010
Mark
3
6
Ans. Page
189
3
4
3
187
188
Page 3 of 6
Mehedi Hasan Mahin, BBA, Batch 13, Dhaka City College
65.
How to determine Annual Value? Differentiate between
Annual Value and Municipal Value.
66.
What is the basis of taxation in respect of house property?
How is annual value of house property determined?
Chapter 9: Income from Agriculture
Num
Question
67.
What are the allowable deductions under the head house
property and agriculture income?
68.
How would you compute income from the following sources?
i.
Income from tea garden
ii.
Income from rubber garden
iii. Income from sugar mill
69.
What are the non-assessable income relating to agriculture?
70.
Write down the name by partly agriculture income.
71.
What expenses are admissible in the computation of
agriculture income?
72.
What is agriculture income?
Chapter 10: Income from Business or Profession
Num
Question
73.
Compare balancing charge, balancing allowance and capital
gain.
74.
Define business according to Income Tax Ordinance, 1984.
Chapter 11: Capital Gain
Chapter 12: Income from Other Sources
Chapter 13: Additional Heads of Income
Chapter 14: Tax Deducted at Source
Num
Question
75.
TDS (Tax Deducted at Source) is not good for both the
government and the assessee.- Do you agree? Why?
76.
Who is required to issue certificate of deduction and when?
Chapter 15: Advance Income Tax
Num
Question
77.
Who is liable to pay advance tax?
78.
What is advance income tax? How advance tax is completed,
estimated and paid?
Chapter 16: Set Off and Carry Forward of Losses
Num
Question
79.
Write short notesa) Set-off and carry forward of losses
Chapter 17: Return of Income
Chapter 18: Assessment
Num
Question
80.
Explain the Universal Self-assessment as per ITO, 1984.
81.
82.
Assessment cycle is the steps required to complete the full
assessment process- Explain. Or, Define assessment. Discuss
the assessment cycle.
Write down a short note on Universal Self Assessment as per
section 82BB of the ITO, 1984.
2010
2007
187(make
note)
187
Year
2012
Mark
3
Ans. Page
189
2011
2009
2008
212
2010
2010
2009
3
2
3
216
211
213
2008
208
Year
2011
Mark
3
Ans. Page
248
2010
232
Year
2012
Mark
5
Ans. Page
323
2012
336
Year
2012
2011
Mark
2
5
Ans. Page
356
357
Year
2010
Mark
3
Ans. Page
519
Year
2012
2008
2011
2009
Mark
5
Ans. Page
402
398
2011
402
Page 4 of 6
Mehedi Hasan Mahin, BBA, Batch 13, Dhaka City College
83.
What is best judgement assessment? Under what causes a best
judgement assessment has to be made?
84.
Write short notes on the following:a) Assessment of deceased person
A: Assessment of Individuals
B: Assessment of Firms
Num
Question
85.
Differentiate between partnership and partner.
86.
State the procedure of assessment with respect to partners and
partnership firm.
87.
Is the firm responsible for uncoverable portion of tax of a
partner? Justify your opinion.
88.
Explain the basis and steps in determining tax of a partnership
business.
89.
State the provisions regarding set-off and carry forward of
losses in partnership business.
C: Assessment of Companies
Num
Question
90.
What is meant by a company under Income-tax Ordinance
1984?
91.
What are the tax-free incomes of a company? Explain.
Chapter 19: Penalty and Appeal
Num
Question
92.
What are the consequences of non-submission of Return of
Income?
Chapter 20: Miscellaneous
Num
Question
93.
What is tax holiday scheme? What are the rules of tax holiday
for the industrial undertakings? Or, Define Tax-holiday.
94.
Explain various modes relating to recovery of tax.
95.
Write short notes on the following:a) Recovery of taxes
b) Tax refund
Chapter 21: Value Added Tax
Num
Question
96.
Briefly describe the advantages and disadvantages of VAT.
97.
Define VAT. As per the provisions of the value added Tax
Act, 1991 who will pay the Value Added Tax?
98.
Define VAT according to the VAT Act, 1991 with example.
99.
Explain the different types of taxes charged under VAT Act,
1991.
100. Write short notes on the following:a) Presumptive VAT
b) Turnover tax
c) VAT authorities
Chapter 22: Gift Tax
Chapter 23: Customs and Other Taxes
Num
Question
101. Discuss the relevant provisions of the customs authorities and
2010
405
2009
409
Year
2012
2012
Mark
2
3
Ans. Page
490
491
2012
493
2009
491
2009
492
Year
2009
Mark
2
Ans. Page
519
2009
523
Year
2007
Mark
3
Ans. Page
550
Year
2012
2008
2011
2008
2007
Mark
3
2
6
3
Ans. Page
569
Year
2012
2011
2008
2009
2009
Mark
5
3
Ans. Page
587
596
2
3
586
595
2009
2008
2007
Year
2012
Mark
5
576
574
576
596
595
609
Ans. Page
651
Page 5 of 6
Mehedi Hasan Mahin, BBA, Batch 13, Dhaka City College
their powers.
102. What is meant by the term Goods and Customs-area as per
Customs Act, 1969?
103. Write short notes on the following topics based on the
Customs Act, 1969:-a) Prohibited goods
b) Regulatory duty
c) Anti-dumping duty
d) Countervailing duty
e) Safeguard duty
f) Custom duty
g) Custom Act, 1969
h) Prohibited Goods under Customs Act, 1969
i) Determination of customs duty
104. Which goods are prohibited to be brought into Bangladesh
under the Customs Act, 1969?
105. What is meant by anti-dumping duty?
Question not found:
Num
Question
106. Write short notes:Double check method
107. Do you think the exiting tax system is good? If not, do you
have any suggestion for better improvement?
108. Write short notes on the following year:a) Evasion of taxes and Avoidance of tax 2010 3
109. What is your suggestion about the modification of this tax
structure in order to make it more desirable?
2011
650
2011
2010
2009
2007
2011
2008
2010
653
654
655
654
655
647
647
653
648
653
655
Year
2012
Mark
3
Ans. Page
2012
2010
2008
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The End
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