I.T.-88(Large)
District/Circle
DEPARTMENT OF
TAXES
T.I.N.009-104-2821/C-2.
1. Taxes Year :
2005-2006
2. Full name of the Tax Payer : Mrs.
Afroza Parveen Huq
Wife
of Late Badrul Huq
House No. 2, Road No. 13,
Sector-4, Uttara, Dhaka.
3. Status : Person
4. Which is applicable -
Resident and as usual resident : Resident
Resident, but not
as usual resident
Repatriates
5. Process to account keeping : Have not the accounts books.
6. Duration period of the Account(for
different type of income, there would be : 01/07/2004AD
to 30/06/2005 AD.
shown separately)
7. Tax is imposed by which section and
sub-section :
83(2)
section
TAX FIXATION ORDER
The Tax Payer has been submitted the Income Tax Return
showing the Income Tk.24,41,631/- taka. There was issued Notice in later period
in the section 79 and 83(1) and the Tax payer was appeared the authorized
person of the taxpayer Mr. Khandakar Ali Iftekhar in the I.T.P. hearing. He was
informed during the hearing that the taxpayer in the relevant taxes year income
from the house property and partnership of the firm except this, there is no
other source of income. Account description, property and liability
description, partnership income description, source income tax of the house
hold property deduction invoice copy and chart of the life style of which is
examined. Taking the case, there was made elaborate discussion with the
representative of the tax payer and income tax case of the said year in herewith
solved under the section 83(2) in the following:
Source of Income: Income from House property, Income from
the partnership of the Firm:
1. Income from House Property:
The Tax payer plot No. 2, Road No. 13, Sector-4, Uttara
Model town, Dhaka of its house at the ground
floor 2913 sq.ft. owner. The taxpayer
plot No. 2, Road No. 13, sector-4, Uttara
Model Town,
Dhaka, of its house at the ground floor 2913
sq.ft. owner. The tax payer from the said house in the said year was received
about the rent. In support of the rent receiving agreement was submitted. The
house in the national health care network of which the Diabetic Association of
its one of the organization is given rent and from the rent in the source tax
deduction is made. In this situation, the location of the said house, area,
rate of house rent in the said area etc. after consideration as per agreement
yearly rent is estimated as the following:
|
Monthly rent 22,500/- rate (22,500x12)
|
|
Tk.2,70,000/-
|
|
|
Total rent receiving =
|
|
Tk.2,70,000/-
|
|
|
Deduction, ¼ part maintenance cost
|
Tk.67,500/-
|
|
|
|
Municipal Tax (as before)
|
Tk.3,000/-
|
|
|
|
Rent of the land (as before)
|
Tk.200/-
|
Tk.70,000/-
|
|
|
Income from House Property =
|
Tk.1,99,300/-
|
||
Contd...P/2.
|
2. Income from partnership Firm:
The taxpayer M/s. K.B. Huq
& Com. of its 30% partner 2005-2006 Taxes year of the Firm is
self-assessment process has been settled. The Taxpayer incoming description
certified copy and as per of it, the taxpayer of its 30% partnership income
has received 22,42,331/- taka and from which in the section 82B, tax has been
determined. So 30% Tax imposed income
|
Tk.22,42,331/-
|
||
|
|
|
Income =
|
Tk24,41,631/-
|
|
Property and Liability description :
|
|
|
|
|
Shown net property on the dated : 30-6-2005 AD
|
Tk.67,36,989/-
|
|
|
|
Shown net property on the dated : 30-6-2005 AD
|
Tk.51,48,148/-
|
|
|
|
Shown property increase (From Identification)
|
Tk.15,88,831/-
|
|
|
|
Balance
|
|
B.F.
Income
Tk.24,41,631/-
|
|
|
Balance bring property increase
|
Tk.15,88,831/-
|
|
|
|
Add. Tax Paid (Self)
|
Tk.10,000/-
|
|
|
|
In the source, Tax deduction (House Rent)
|
Tk.8,100/-
|
|
|
|
In the source, (30%) on the partnership business
|
Tk.5,31,333/-
|
|
|
|
Add. Family Expense:
|
|
|
|
|
The Tax payer in the said year
in the source tax deduction including withdrawn shown 8,00,000/- taka.
National Revenue Board and by it prepared life style information chart has
been submitted. He is living in own house with the husband. His son is the
taxpayer of this circle and his husband is also a taxpayer, he has died in
the last April/04. In this situation, the social status, life style and the high
price of the daily need goods and after consideration of all, the family
expense is herewith estimated as the following:
|
|
|
|
|
1. Food expense (5,000x12)
|
Tk.60,000/-
|
|
|
|
2. Entertainment(1,000x12)
|
Tk.12,000/-
|
|
|
|
3. Eid Festival
|
Tk.10,000/-
|
|
|
|
4. Electricity Bill
|
Tk.4,370/-
|
|
|
|
5. Telephone
|
Tk.4,700/-
|
|
|
|
6. Gas Bill (400x12)
|
Tk.4,800/-
|
|
|
|
7. Wearings
|
Tk.10,000/-
|
|
|
|
8. Conveyance
|
Tk.6,000/-
|
Tk.1,11,870/- |
|
|
|
Actual Increase=
|
Tk.22,50,134/-
|
|
|
The above mentioned increase is
covered with the determination income and as such there is made of no
comment.
|
|
||
|
Total Income =
|
Tk.24,41,631/-
|
||
According to the Income Tax Ordinance Section 83(2) in the
Taxes year 2005-2006, the tax case is herewith settled as per I.T. 30 and after
income of Tax, the Demand Note, Invoice and I.T. 88 of its copy, let it be
sent.
Sd/Illegible
26.03.2006
(Md.
Sahab Uddin)
Assistant
Taxes Commissioner
Circle-2,
Zone-1, Dhaka.
I.T.-88(Large)
District/Circle
DEPARTMENT OF TAXES
T.I.N.009-104-2838/C-2.
1. Taxes Year : 2006-2007
2. Full name of
the Tax Payer : Mrs,Afroza Parveen Huq
Wife
of Late Badrul Huq
House
No. 2, Road No. 13,
Sector-4,Uttara, Dhaka.
3. Status : Person
4. Which is
applicable -
Resident and as usual resident : Resident
Resident, but not
as usual resident
Repatriates
5. Process to account keeping : Have
not the account books.
6. Duration period of the Account(for
different type of income, there would be : 01/07/2005AD
to 30/06/2006 AD.
shown separately)
7. Tax is imposed by which section and
sub-section :
83(2)
section
TAX FIXATION ORDER
The Tax Payer has been submitted the Income Tax Return
showing the Income Tk.47,10,035/- taka. There was issued Notice in later period
in the section 79 and 83(1) and the Tax payer was appeared the authorized
person of the tax payer Mr. Khorshed Alam, I.T.P. hearing and shown total
income 47,10,035/- taka. He was informed
during the hearing that the tax payer in the relevant taxes year income from
the house property and partnership of the firm except this, there is no other
source of income. Account description, property and liability description,
partnership income description, source income tax of the house hold property
deduction invoice copy and chart of the life style of which is examined. Taking
the case, there was made elaborate discussion with the representative of the tax
payer and income tax case of the said year in herewith solved under the section
83(2) in the following:
Source of Income: Income from House property, Income from
the partnership of the Firm:
1. Income from House Property:
The Tax payer plot No. 2, Road No. 13, Sector-4, Uttara
Model town,
Dhaka of its house at the
ground floor 2913 sq.ft. owner. The tax
payer from the said
house in the said year was received about the
rent. In support of the rent receiving agreement was
submitted.
The house in the national health care network of which the
Diabetic Association of its one of the organization is
given rent
and from the rent
in the source tax deduction is made. In this
situation, the location of the said house, area, rate of
house rent
in the said area etc. after consideration as per agreement
yearly
rent is estimated
as the following:
|
Monthly rent 22,500/- rate (22,500x12)
|
|
Tk.2,70,000/-
|
|
|
Total rent
receiving =
|
|
Tk.2,70,000/-
|
|
|
Deduction, ¼ part maintenance cost
|
Tk.67,500/-
|
|
|
|
Municipal Tax (as before)
|
Tk.3,000/-
|
|
|
|
Rent of the land (as before)
|
Tk.200/-
|
Tk.70,700/-
|
|
|
Income from House Property =
|
Tk.1,99,300/-
|
||
Contd...P/2.
|
2. Income from partnership Firm:
The taxpayer M/s. K.B. Huq
& Com. of its 30% partner 2006-2007 Taxes year of the Firm is
self-assessment process has been settled. The Taxpayer incoming description
certified copy and as per of it, the taxpayer of its 30% partnership income
has received 45,10,735/- taka and from which in the section 82C, tax has been
determined. So 30% Tax imposed income
|
Tk.45,10,735/-
|
||
|
|
|
Income =
|
Tk 47,10,035/-
|
|
Property and Liability description :
|
|
|
|
|
Shown net property on the dated : 30-6-2006 AD
|
Tk.1,01,45,190/-
|
|
|
|
Shown net property on the dated : 30-6-2005 AD
|
Tk.67,36,989/- |
|
|
|
Shown property increase (From Identification)
|
Tk.34,08,201/-
|
|
|
|
Balance
|
|
B.F. Income:
Tk.47,10,035/-
|
|
|
Balance bring property increase
|
Tk.34,08,201/-
|
|
|
|
Add. Tax Paid (Self)
|
Tk.10,000/-
|
|
|
|
In the source, Tax deduction (House Rent)
|
Tk.8,100/-
|
|
|
|
In the source, (30%) on the partnership business
|
Tk.10,93,183/-
|
|
|
|
Add. Family Expense:
|
|
|
|
|
The Tax payer in the said year in the source tax
deduction including withdrawn shown 7,20,000/- taka. National Revenue Board
and by it prepared life style information chart has been submitted. He is
living in own house. In this situation, the social status, life style and the
high price of the daily need goods and after consideration of all, the family
expense is herewith estimated as the following:-
|
|
|
|
|
1. Food expense (6,000x12)
|
Tk.72,000/-
|
|
|
|
2. Entertainment(1,500x12)
|
Tk.18,000/-
|
|
|
|
3. Eid Festival
|
Tk.12,000/-
|
|
|
|
4. Electricity Bill
|
Tk. 5,700/-
|
|
|
|
5. Telephone
|
Tk. 7,300/-
|
|
|
|
6. Gas Bill (400x12)
|
Tk. 4,800/-
|
|
|
|
7. Wearing
|
Tk.12,000/-
|
|
|
|
8. Conveyance
|
Tk.10,000/-
|
Tk.1,41,800/- |
|
|
|
Actual Increase=
|
Tk.46,61,284/-
|
|
|
The above-mentioned increase is
covered with the determination income and as such there is made of no
comment.
|
|
||
|
Total Income =
|
Tk.47,10,035/- |
||
According to the Income Tax Ordinance Section 83(2) in the
Taxes year 2006-2007, the tax case is herewith settled as per I.T. 30 and after
income of Tax, the Demand Note, Invoice and I.T. 88 of its copy, let it be
sent.
Sd/Illegible
(Rasel
Chakma)
Assistant
Taxes Commissioner
Circle-2,
Zone-1, Dhaka.
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