{"id":1460,"date":"2025-11-25T15:26:31","date_gmt":"2025-11-25T09:26:31","guid":{"rendered":"https:\/\/legalaidbd.com\/?p=1460"},"modified":"2025-11-25T15:27:05","modified_gmt":"2025-11-25T09:27:05","slug":"%e0%a6%9f%e0%a7%8d%e0%a6%af%e0%a6%be%e0%a6%95%e0%a7%8d%e0%a6%b8-%e0%a6%b0%e0%a6%bf%e0%a6%9f%e0%a6%be%e0%a6%b0%e0%a7%8d%e0%a6%a8-%e0%a6%9c%e0%a6%ae%e0%a6%be-%e0%a6%a6%e0%a6%bf%e0%a6%b2%e0%a7%87","status":"publish","type":"post","link":"https:\/\/legalaidbd.com\/?p=1460","title":{"rendered":"\u099f\u09cd\u09af\u09be\u0995\u09cd\u09b8 \u09b0\u09bf\u099f\u09be\u09b0\u09cd\u09a8 \u099c\u09ae\u09be \u09a6\u09bf\u09b2\u09c7 \u0993 \u09ac\u09c8\u09a6\u09bf\u09b6\u09bf\u0995 \u0989\u09ce\u09b8\u09c7\u09b0 \u0986\u09af\u09bc\u09c7\u09b0 \u09ac\u09bf\u09ac\u09b0\u09a3\u09c0 \u09a6\u09bf\u09a4\u09c7 \u09b9\u09ac\u09c7 \u09a6\u09c1\u09a6\u0995"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>\u09a6\u09c1\u09a6\u0995 (ACC)<\/strong>-\u098f\u09b0 \u0986\u0987\u09a8 \u0993 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\u099d\u09c1\u0981\u0995\u09bf \u0993 \u09a6\u09c3\u09b7\u09cd\u099f\u09bf\u0995\u09cb\u09a3 \u09a6\u09c7\u0993\u09af\u09bc\u09be \u09b9\u09b2\u09cb:<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u09af\u09be \u09aa\u09be\u0993\u09af\u09bc\u09be \u0997\u09c7\u099b\u09c7 \u09ac\u09cd\u09af\u09be\u0996\u09cd\u09af\u09be\u09b0 \u099a\u09c7\u09b7\u09cd\u099f\u09be:<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>\u09a6\u09c1\u09a6\u0995 (ACC)-<\/strong><strong>\u098f\u09b0 <\/strong><strong>\u09a6\u09c3\u09b7\u09cd\u099f\u09bf\u0995\u09cb\u09a3:<\/strong><ol><li>\u09b8\u09be\u09ae\u09cd\u09aa\u09cd\u09b0\u09a4\u09bf\u0995 \u0996\u09ac\u09b0 \u0985\u09a8\u09c1\u09af\u09be\u09af\u09bc\u09c0, \u09a6\u09c1\u09a6\u0995 \u099a\u09c7\u09af\u09bc\u09be\u09b0\u09ae\u09cd\u09af\u09be\u09a8 \u09ac\u09b2\u09c7\u099b\u09c7\u09a8 \u09aa\u09cd\u09b0\u09be\u09b0\u09cd\u09a5\u09c0\u09a6\u09c7\u09b0 \u09a8\u09bf\u09b0\u09cd\u09ac\u09be\u099a\u09a8 \u09b8\u0982\u09b6\u09cd\u09b2\u09bf\u09b7\u09cd\u099f \u201c\u09b9\u09b2\u09ab\u09a8\u09be\u09ae\u09be\u201d\u09a4\u09c7 \u09a6\u09c7\u09b6\u09bf \u098f\u09ac\u0982 \u09ac\u09bf\u09a6\u09c7\u09b6\u09bf\u09b0 \u0989\u09ad\u09af\u09bc \u0986\u09af\u09bc\u09c7\u09b0 \u09b9\u09bf\u09b8\u09be\u09ac \u09a6\u09bf\u09a4\u09c7 \u09b9\u09ac\u09c7\u0964<\/li><\/ol><ol><li>\u09a8\u09bf\u09b0\u09cd\u09a6\u09bf\u09b7\u09cd\u099f\u09ad\u09be\u09ac\u09c7 \u201c\u09ac\u09bf\u09a6\u09c7\u09b6\u09bf \u0986\u09af\u09bc\u09c7\u09b0 \u09a4\u09a5\u09cd\u09af\u201d \u0997\u09cb\u09aa\u09a8 \u0995\u09b0\u09b2\u09c7 \u09a4\u09be \u0985\u09a8\u09c1\u099a\u09bf\u09a4 \u09b9\u09ac\u09c7 \u098f\u09ac\u0982 \u201c\u0985\u09a8\u09c1\u09aa\u09be\u09b0\u09cd\u099c\u09bf\u09a4 \u09b8\u09ae\u09cd\u09aa\u09a6\u201d \u09a5\u09be\u0995\u09b2\u09c7 \u09a6\u09c1\u09a6\u0995 \u09a4\u09be\u09b0 \u0985\u09a8\u09c1\u09b8\u09a8\u09cd\u09a7\u09be\u09a8 \u0995\u09b0\u099b\u09c7\u0964<\/li><\/ol><ol><li>\u09a8\u09a4\u09c1\u09a8 \u09a6\u09c1\u09a6\u0995 \u0985\u09a7\u09cd\u09af\u09be\u09a6\u09c7\u09b6 (\u09e8\u09e6\u09e8\u09eb) \u0985\u09a8\u09c1\u09ae\u09cb\u09a6\u09a8 \u09aa\u09be\u0993\u09af\u09bc\u09be\u09b0 \u09aa\u09b0, \u09a6\u09c1\u09a6\u0995\u0995\u09c7 \u201c\u09a6\u09c7\u09b6-\u09ac\u09bf\u09a6\u09c7\u09b6\u09c7 \u0985\u09ac\u09b8\u09cd\u09a5\u09be\u09a8\u09b0\u09a4 \u09ac\u09be\u0982\u09b2\u09be\u09a6\u09c7\u09b6\u09bf\u09a6\u09c7\u09b0 \u09a6\u09c1\u09b0\u09cd\u09a8\u09c0\u09a4\u09bf\u09b0 \u09a4\u09a6\u09a8\u09cd\u09a4\u09c7\u09b0 \u0995\u09cd\u09b7\u09ae\u09a4\u09be\u201d \u09a6\u09c7\u0993\u09af\u09bc\u09be \u09b9\u09af\u09bc\u09c7\u099b\u09c7\u0964<\/li><\/ol>\n<ol class=\"wp-block-list\">\n<li>\u0985\u09b0\u09cd\u09a5\u09be\u09ce, \u09a6\u09c1\u09a6\u0995 \u09ac\u09bf\u09b6\u09c7\u09b7\u09ad\u09be\u09ac\u09c7 \u09aa\u09cd\u09b0\u09be\u09b0\u09cd\u09a5\u09c0\u09a6\u09c7\u09b0 \u09ac\u09be \u099c\u09a8\u09b8\u09be\u09a7\u09be\u09b0\u09a3\u09c7\u09b0 \u09b9\u09b2\u09ab\u09a8\u09be\u09ae\u09be\u09af\u09bc \u09ac\u09bf\u09a6\u09c7\u09b6\u09bf \u09b8\u09ae\u09cd\u09aa\u09a6 \u09ac\u09be \u0986\u09af\u09bc \u09aa\u09cd\u09b0\u0995\u09be\u09b6 \u0995\u09b0\u09be\u09b0 \u09a6\u09be\u09ac\u09bf \u0995\u09b0\u099b\u09c7, \u098f\u09ac\u0982 \u09a4\u09be\u09a6\u09c7\u09b0 \u0986\u0987\u09a8-\u0995\u09cd\u09b7\u09ae\u09a4\u09be \u09ac\u09be\u09a1\u09bc\u099b\u09c7 \u09af\u09be\u09a4\u09c7 \u09a4\u09be\u09b0\u09be \u09ac\u09bf\u09a6\u09c7\u09b6\u09bf \u0986\u09af\u09bc \/ \u09b8\u09ae\u09cd\u09aa\u09a6 \u09ac\u09bf\u09b7\u09af\u09bc\u09c7\u0993 \u0985\u09a8\u09c1\u09b8\u09a8\u09cd\u09a7\u09be\u09a8 \u0995\u09b0\u09a4\u09c7 \u09aa\u09be\u09b0\u09c7\u0964<\/li>\n<\/ol>\n<\/li>\n\n\n\n<li><strong>\u0986\u09af\u09bc\u0995\u09b0 <\/strong><strong>\u0986\u0987\u09a8 <\/strong><strong>\u0993 <\/strong><strong>\u098f\u09a8\u09ac\u09bf\u0986\u09b0-<\/strong><strong>\u09a6\u09c3\u09b7\u09cd\u099f\u09bf\u0995\u09cb\u09a3:<\/strong><ol><li>KPMG-\u098f\u09b0 \u09b0\u09bf\u09aa\u09cb\u09b0\u09cd\u099f \u0985\u09a8\u09c1\u09af\u09be\u09af\u09bc\u09c0, <strong>\u09ac\u09be\u09b8\u09bf\u09a8\u09cd\u09a6\u09be (resident) <\/strong><strong>\u0995\u09cb\u09a8\u09cb <\/strong><strong>\u09ac\u09cd\u09af\u0995\u09cd\u09a4\u09bf\u09b0 <\/strong><strong>\u099c\u09a8\u09cd\u09af \u201cincome from all sources regardless of location\u201d<\/strong>, \u0985\u09b0\u09cd\u09a5\u09be\u09ce \u09af\u09c7\u0995\u09cb\u09a8\u09cb \u0989\u09ce\u09b8 \u09a5\u09c7\u0995\u09c7 \u0986\u09af\u09bc (\u09a6\u09c7\u09b6\u09bf + \u09ac\u09bf\u09a6\u09c7\u09b6\u09bf) \u0995\u09b0\u09af\u09cb\u0997\u09cd\u09af\u0964<\/li><\/ol><ol><li>\u09a4\u09ac\u09c7 \u098f\u0987 \u0986\u0987\u09a8\u09be\u09a8\u09c1\u0997 \u09a6\u09c3\u09b7\u09cd\u099f\u09bf\u0995\u09cb\u09a3 \u098f\u09ac\u0982 \u09ac\u09be\u09b8\u09cd\u09a4\u09ac\u09be\u09af\u09bc\u09a8\u09c7\u09b0 \u09ae\u09a7\u09cd\u09af\u09c7 \u09aa\u09be\u09b0\u09cd\u09a5\u0995\u09cd\u09af \u09a5\u09be\u0995\u09a4\u09c7 \u09aa\u09be\u09b0\u09c7\u0964 \u098f\u0995\u099f\u09bf \u09aa\u09cd\u09b0\u09a4\u09bf\u09ac\u09c7\u09a6\u09a8\u09c7 \u09ac\u09b2\u09be \u0986\u099b\u09c7 \u09af\u09c7, \u201cNBR-\u098f\u09b0 \u0995\u09b0\u09a6\u09be\u09a4\u09be \u09ac\u09bf\u09ac\u09b0\u09a3\u09c0\u09a4\u09c7 (tax files) \u09ac\u09bf\u09a6\u09c7\u09b6\u09c7 \u09a5\u09be\u0995\u09be \u09b8\u09ae\u09cd\u09aa\u09a6\u09c7\u09b0 \u09a4\u09a5\u09cd\u09af \u09a6\u09bf\u09a4\u09c7 \u09b8\u09ae\u09cd\u09ad\u09be\u09ac\u09a8\u09be \u099b\u09bf\u09b2 \u09a8\u09be \u0986\u0997\u09c7\u201d\u0964<\/li><\/ol><ol><li>\u0985\u09a8\u09b2\u09be\u0987\u09a8\u09c7 \u0987-\u09b0\u09bf\u099f\u09be\u09b0\u09cd\u09a8 (e-return) \u099c\u09a8\u09cd\u09af NBR-\u098f\u09b0 FAQ-\u09a4\u09c7 \u201cIT-10B\u201d \u09ab\u09b0\u09cd\u09ae\u09c7 <em>asset &amp; <\/em><em>liabilities<\/em>\u09ac\u09bf\u09ad\u09be\u0997\u09c7 \u09b8\u09ae\u09cd\u09aa\u09a6\u09c7\u09b0 \u09a4\u09a5\u09cd\u09af \u09a6\u09bf\u09a4\u09c7 \u09ac\u09b2\u09be \u09b9\u09af\u09bc\u09c7\u099b\u09c7, \u09af\u09be \u201c\u09b8\u09ae\u09cd\u09aa\u09a6 \u0993 \u09a6\u09be\u09af\u09bc-\u09a6\u09c7\u09a8\u09be\u201d \u09a4\u09a5\u09cd\u09af \u099c\u09ae\u09be \u09a6\u09bf\u09a4\u09c7 \u09ac\u09be\u09a7\u09cd\u09af\u09a4\u09be \u09a6\u09c7\u09af\u09bc\u0964<\/li><\/ol>\n<ol class=\"wp-block-list\">\n<li>\u0985\u09b0\u09cd\u09a5\u09be\u09ce, \u0986\u09af\u09bc\u0995\u09b0 \u09a6\u09c3\u09b7\u09cd\u099f\u09bf\u0995\u09cb\u09a3 \u09a5\u09c7\u0995\u09c7 NBR \u0995\u09bf\u099b\u09c1\u099f\u09be \u09a6\u09c3\u09b7\u09cd\u099f\u09be\u09a8\u09cd\u09a4 \u09a6\u09c7\u09af\u09bc &nbsp;\u0995\u09b0\u09a6\u09be\u09a4\u09be \u09a4\u09be\u09a6\u09c7\u09b0 \u09b8\u09ae\u09cd\u09aa\u09a6\u09c7\u09b0 \u09a4\u09a5\u09cd\u09af (asset &amp; liability) \u09a6\u09be\u0996\u09bf\u09b2 \u0995\u09b0\u09a4\u09c7 \u09aa\u09be\u09b0\u09c7, \u09af\u09a6\u09bf\u0993 \u201c\u09b8\u0995\u09b2 \u09ac\u09bf\u09a6\u09c7\u09b6\u09bf \u0986\u09af\u09bc \u09ac\u09be \u09b8\u09ae\u09cd\u09aa\u09a6\u201d 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