{"id":1712,"date":"2025-12-29T18:46:00","date_gmt":"2025-12-29T12:46:00","guid":{"rendered":"https:\/\/legalaidbd.com\/?p=1712"},"modified":"2025-12-29T18:46:30","modified_gmt":"2025-12-29T12:46:30","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%a7%87-%e0%a6%ae%e0%a6%bf%e0%a6%a5%e0%a7%8d%e0%a6%af%e0%a6%be","status":"publish","type":"post","link":"https:\/\/legalaidbd.com\/?p=1712","title":{"rendered":"\u099f\u09cd\u09af\u09be\u0995\u09cd\u09b8 \u09b0\u09bf\u099f\u09be\u09b0\u09cd\u09a8\u09c7 \u09ae\u09bf\u09a5\u09cd\u09af\u09be \u09a4\u09a5\u09cd\u09af \u0993 \u099c\u09be\u09b2\u09bf\u09af\u09bc\u09be\u09a4\u09bf\u09b0 \u09b6\u09be\u09b8\u09cd\u09a4\u09bf \u0995\u09a4\u099f\u09be \u0995\u09a0\u09cb\u09b0"},"content":{"rendered":"\n

\u099f\u09cd\u09af\u09be\u0995\u09cd\u09b8<\/strong> <\/strong>\u09b0\u09bf\u099f\u09be\u09b0\u09cd\u09a8\u09c7<\/strong> <\/strong>\u09ae\u09bf\u09a5\u09cd\u09af\u09be<\/strong> <\/strong>\u09a4\u09a5\u09cd\u09af<\/strong> <\/strong>\u09a6\u09c7\u0993\u09af\u09bc\u09be<\/strong> <\/strong>\u09ac\u09be<\/strong> <\/strong>\u09a4\u09a5\u09cd\u09af<\/strong> <\/strong>\u0997\u09cb\u09aa\u09a8<\/strong>\/<\/strong>\u099c\u09be\u09b2\u09bf\u09af\u09bc\u09be<\/strong> <\/strong>\u09a6\u09c7\u0993\u09af\u09bc\u09be<\/strong> (fraud) <\/strong>\u0986\u0987\u09a8\u09a4<\/strong> <\/strong>\u0996\u09c1\u09ac\u0987<\/strong> <\/strong>\u0997\u09ae\u09cd\u09ad\u09c0\u09b0<\/strong> <\/strong>\u0985\u09aa\u09b0\u09be\u09a7<\/strong>  <\/strong>\u098f\u09a4\u09c7 \u09b6\u09c1\u09a7\u09c1 \u099c\u09b0\u09bf\u09ae\u09be\u09a8\u09be\u00ad \u09a8\u09af\u09bc, <\/strong>\u09b6\u09be\u09b8\u09cd\u09a4\u09bf<\/strong> <\/strong>\u09b9\u09bf\u09b8\u09c7\u09ac\u09c7<\/strong> <\/strong>\u099c\u09c7\u09b2\u0993<\/strong> <\/strong>\u09b9\u09a4\u09c7<\/strong> <\/strong>\u09aa\u09be\u09b0\u09c7<\/strong>,<\/strong> \u098f\u09ac\u0982 \u0986\u0987\u09a8\u09c7\u09b0 \u09ac\u09bf\u09ad\u09bf\u09a8\u09cd\u09a8 \u09a7\u09be\u09b0\u09be \u0985\u09a8\u09c1\u09af\u09be\u09af\u09bc\u09c0 \u0986\u09b0\u0993 \u0985\u09a8\u09cd\u09af\u09be\u09a8\u09cd\u09af \u09b6\u09be\u09b8\u09cd\u09a4\u09bf\u09ae\u09c2\u09b2\u0995 \u09ac\u09cd\u09af\u09ac\u09b8\u09cd\u09a5\u09be \u09a8\u09c7\u0993\u09af\u09bc\u09be \u09af\u09be\u09af\u09bc\u0964 \u09a8\u09bf\u099a\u09c7 \u09ac\u09bf\u09b8\u09cd\u09a4\u09be\u09b0\u09bf\u09a4\u09ad\u09be\u09ac\u09c7 \u099c\u09be\u09a8\u09c1\u09a8:<\/p>\n\n\n\n

  \u0986\u0987\u09a8\u0997\u09a4<\/strong> <\/strong>\u09ad\u09bf\u09a4\u09cd\u09a4\u09bf<\/strong>  <\/strong>\u0986\u09af\u09bc\u0995\u09b0<\/strong> <\/strong>\u0986\u0987\u09a8<\/strong>, <\/strong>\u09e8\u09e6\u09e8\u09e9<\/strong>:<\/strong><\/h2>\n\n\n\n

\u09ac\u09be\u0982\u09b2\u09be\u09a6\u09c7\u09b6\u09c7 \u09ac\u09b0\u09cd\u09a4\u09ae\u09be\u09a8\u09c7 Income Tax Act, 2023<\/strong> (\u0986\u09af\u09bc\u0995\u09b0 \u0986\u0987\u09a8) \u0985\u09aa\u09b0\u09be\u09a7 \u0993 \u09b6\u09be\u09b8\u09cd\u09a4\u09bf\u09b0 \u099c\u09a8\u09cd\u09af \u09aa\u09cd\u09b0\u09af\u09cb\u099c\u09cd\u09af \u09ae\u09c2\u09b2 \u0986\u0987\u09a8\u0964 \u098f\u09b0 \u0995\u09af\u09bc\u09c7\u0995\u099f\u09bf \u0997\u09c1\u09b0\u09c1\u09a4\u09cd\u09ac\u09aa\u09c2\u09b0\u09cd\u09a3 \u09a6\u09bf\u0995:<\/p>\n\n\n\n

\u09ae\u09bf\u09a5\u09cd\u09af\u09be<\/strong> <\/strong>\u09ac\u09be<\/strong> <\/strong>\u09ad\u09c1\u09b2<\/strong> <\/strong>\u09a4\u09a5\u09cd\u09af<\/strong> <\/strong>\u09a6\u09c7\u0993\u09af\u09bc\u09be<\/strong>:<\/strong><\/h3>\n\n\n\n
    \n
  • \u09af\u09a6\u09bf \u0995\u09c7\u0989 \u0986\u09af\u09bc\u09c7\u09b0<\/strong> <\/strong>\u09b8\u09a4\u09cd\u09af<\/strong> <\/strong>\u09a4\u09a5\u09cd\u09af<\/strong>, <\/strong>\u09ac\u09cd\u09af\u09af\u09bc<\/strong>, <\/strong>\u09b8\u09ae\u09cd\u09aa\u09a6<\/strong> <\/strong>\u09ac\u09be<\/strong> <\/strong>\u09a6\u09be\u09af\u09bc<\/strong>–<\/strong>\u09ac\u09bf\u09af\u09bc\u09cb\u0997<\/strong> <\/strong>\u09b8\u09ae\u09cd\u09aa\u09b0\u09cd\u0995\u09c7<\/strong> <\/strong>\u09ad\u09c1\u09af\u09bc\u09be<\/strong>\/<\/strong>\u09ad\u09cd\u09b0\u09be\u09a8\u09cd\u09a4<\/strong> <\/strong>\u09a4\u09a5\u09cd\u09af<\/strong> \u09aa\u09cd\u09b0\u09a6\u09be\u09a8 \u0995\u09b0\u09c7, \u09ac\u09be \u09aa\u09cd\u09b0\u09af\u09bc\u09cb\u099c\u09a8\u09c0\u09af\u09bc \u09a4\u09a5\u09cd\u09af \u0997\u09cb\u09aa\u09a8\/\u09ae\u09bf\u09a5\u09cd\u09af\u09be \u09aa\u09cd\u09b0\u09a6\u09b0\u09cd\u09b6\u09a8 \u0995\u09b0\u09c7 \u00a0\u09a4\u09be \u09ab\u09cc\u099c\u09a6\u09be\u09b0\u09bf<\/strong> <\/strong>\u0985\u09aa\u09b0\u09be\u09a7<\/strong> \u09ac\u09b2\u09c7 \u0997\u09a3\u09cd\u09af \u09b9\u09ac\u09c7\u0964<\/li>\n<\/ul>\n\n\n\n

    \u2018<\/strong>\u099c\u09bf\u09b0\u09cb<\/strong> <\/strong>\u099f\u09cd\u09af\u09be\u0995\u09cd\u09b8<\/strong> <\/strong>\u09b0\u09bf\u099f\u09be\u09b0\u09cd\u09a8<\/strong>\u2019 (Zero Return):<\/strong><\/p>\n\n\n\n

      \n
    • \u09b8\u09be\u09ae\u09be\u099c\u09bf\u0995 \u09af\u09cb\u0997\u09be\u09af\u09cb\u0997\u09c7 \u09aa\u09cd\u09b0\u099a\u09be\u09b0\u09bf\u09a4 \u09b8\u09ac<\/strong> <\/strong>\u0998\u09b0<\/strong> \u2018<\/strong>\u09b6\u09c2\u09a8\u09cd\u09af<\/strong>\u2019 <\/strong>\u0995\u09b0\u09c7<\/strong> <\/strong>\u09b0\u09bf\u099f\u09be\u09b0\u09cd\u09a8<\/strong> <\/strong>\u09a6\u09c7\u0993\u09af\u09bc\u09be<\/strong> \u0986\u09b8\u09b2\u09c7 \u0986\u0987\u09a8\u09a4 \u0995\u09cb\u09a8\u09cb \u09ac\u09c8\u09a7 \u09b0\u09bf\u099f\u09be\u09b0\u09cd\u09a8 \u09a8\u09af\u09bc\u0964<\/li>\n\n\n\n
    • \u098f\u0987 \u09a7\u09b0\u09a8\u09c7\u09b0 \u09ad\u09c1\u09af\u09bc\u09be\/\u0985\u09b8\u09a4\u09cd\u09af \u09b0\u09bf\u099f\u09be\u09b0\u09cd\u09a8 \u09a6\u09be\u0996\u09bf\u09b2 \u0995\u09b0\u09be \u0985\u09aa\u09b0\u09be\u09a7<\/strong>, <\/strong>\u098f\u09ac\u0982 \u09a4\u09be\u09b0 \u099c\u09a8\u09cd\u09af \u0997\u09c1\u09b0\u09c1\u09a4\u09b0<\/strong> <\/strong>\u09b6\u09be\u09b8\u09cd\u09a4\u09bf<\/strong> \u09aa\u09cd\u09b0\u09af\u09cb\u099c\u09cd\u09af \u09b9\u09ac\u09c7\u0964<\/li>\n<\/ul>\n\n\n\n

        \u09b6\u09be\u09b8\u09cd\u09a4\u09bf<\/strong> <\/strong>\u0993<\/strong> <\/strong>\u099c\u09b0\u09bf\u09ae\u09be\u09a8\u09be:<\/strong><\/h2>\n\n\n\n

       <\/strong>\u099c\u09c7\u09b2<\/strong> (<\/strong>\u0995\u09be\u09b0\u09be\u09a6\u09a3\u09cd\u09a1<\/strong>)<\/strong><\/strong><\/h3>\n\n\n\n

      \u00a0\u09af\u09a6\u09bf \u0995\u09c7\u0989 \u0995\u09b0 \u09b0\u09bf\u099f\u09be\u09b0\u09cd\u09a8\u09c7 \u09ad\u09c1\u09af\u09bc\u09be<\/strong>\/<\/strong>\u09ad\u09cd\u09b0\u09be\u09a8\u09cd\u09a4 <\/strong>\u09a4\u09a5\u09cd\u09af <\/strong>\u09a6\u09c7\u09af\u09bc <\/strong>\u09ac\u09be <\/strong>\u09a4\u09a5\u09cd\u09af <\/strong>\u0997\u09cb\u09aa\u09a8 <\/strong>\u0995\u09b0\u09c7<\/strong>, \u09a4\u09be\u09b9\u09b2\u09c7 \u09a4\u09be\u0995\u09c7<\/p>\n\n\n\n

      \u09b8\u09b0\u09cd\u09ac\u09cb\u099a\u09cd\u099a \u09eb<\/strong>\u09ac\u099b\u09b0 <\/strong>\u09aa\u09b0\u09cd\u09af\u09a8\u09cd\u09a4<\/strong>\u099c\u09c7\u09b2<\/em>(imprisonment) <\/strong>\u09a6\u09c7\u0993\u09af\u09bc\u09be <\/strong>\u09b9\u09a4\u09c7 <\/strong>\u09aa\u09be\u09b0\u09c7<\/strong>\u0964<\/p>\n\n\n\n

      \u00a0\u098f\u0987 \u09b6\u09be\u09b8\u09cd\u09a4\u09bf \u09ac\u09bf\u09b6\u09c7\u09b7\u09a4 \u09a4\u09c7\u09ae\u09a8 \u0995\u09cd\u09b7\u09c7\u09a4\u09cd\u09b0\u09c7 \u09aa\u09cd\u09b0\u09af\u09cb\u099c\u09cd\u09af \u09b9\u09af\u09bc \u09af\u09c7\u0996\u09be\u09a8\u09c7 \u09a4\u09a5\u09cd\u09af \u099c\u09be\u09b2\u09bf\u09af\u09bc\u09be\u09a4\u09bf <\/strong>\u0995\u09b0\u099b\u09c7<\/strong>, \u09af\u09c7\u09ae\u09a8 \u0986\u09af\u09bc-\u09b8\u09ae\u09cd\u09aa\u09a6 bewusst\u09ad\u09be\u09ac\u09c7 \u0995\u09ae \u09a6\u09c7\u0996\u09be\u09a8\u09cb \u09ac\u09be \u09b6\u09c2\u09a8\u09cd\u09af \u09a6\u09c7\u0996\u09be\u09a8\u09cb\u0964<\/p>\n\n\n\n

      \u00a0\u0985\u09a8\u09cd\u09af\u09be\u09a8\u09cd\u09af <\/strong>\u09b6\u09be\u09b8\u09cd\u09a4\u09bf \u09ae\u09c2\u09b2\u0995 <\/strong>\u09ac\u09cd\u09af\u09ac\u09b8\u09cd\u09a5\u09be <\/strong>\u0993 <\/strong>\u099c\u09b0\u09bf\u09ae\u09be\u09a8\u09be:<\/strong><\/h3>\n\n\n\n

      \u0986\u0987\u09a8 \u09b6\u09c1\u09a7\u09c1 \u099c\u09c7\u09b2 \u09a6\u09bf\u09af\u09bc\u09c7\u0987 \u09b8\u09c0\u09ae\u09be\u09ac\u09a6\u09cd\u09a7 \u09a8\u09af\u09bc; \u0985\u09a8\u09c7\u0995 \u0995\u09cd\u09b7\u09c7\u09a4\u09cd\u09b0\u09c7 \u099c\u09b0\u09bf\u09ae\u09be\u09a8\u09be <\/strong>\u09ac\u09be <\/strong>\u0985\u09a8\u09cd\u09af <\/strong>\u0985\u09b0\u09cd\u09a5\u09a8\u09c8\u09a4\u09bf\u0995 <\/strong>\u09b6\u09be\u09b8\u09cd\u09a4\u09bf<\/strong> \u09aa\u09cd\u09b0\u09af\u09cb\u099c\u09cd\u09af \u09b9\u09a4\u09c7 \u09aa\u09be\u09b0\u09c7\u0964
      \u09af\u09c7\u09ae\u09a8:<\/p>\n\n\n\n

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      \u0997\u09cb\u09aa\u09a8\/\u09ad\u09c1\u09af\u09bc\u09be \u09a4\u09a5\u09cd\u09af\u09c7\u09b0 \u09ae\u09be\u09a4\u09cd\u09b0\u09be, \u099f\u09cd\u09af\u09be\u0995\u09cd\u09b8 \u09ab\u09be\u0981\u0995\u09bf\u09b0 \u09aa\u09b0\u09bf\u09ae\u09be\u09a3 \u0987\u09a4\u09cd\u09af\u09be\u09a6\u09bf \u09ac\u09bf\u099a\u09be\u09b0 \u0995\u09b0\u09c7 \u0986\u09a6\u09be\u09b2\u09a4 \u09ac\u09bf\u09ad\u09bf\u09a8\u09cd\u09a8 \u099c\u09b0\u09bf\u09ae\u09be\u09a8\u09be \u0993 \u09b6\u09be\u09b8\u09cd\u09a4\u09bf \u09a6\u09bf\u09a4\u09c7 \u09aa\u09be\u09b0\u09c7 \u00a0\u0985\u09a8\u09c7\u0995 \u09b8\u09ae\u09af\u09bc \u098f\u099f\u09be \u099f\u09cd\u09af\u09be\u0995\u09cd\u09b8 <\/strong>\u09ab\u09be\u0981\u0995\u09bf <\/strong>\u09a6\u09c7\u0993\u09af\u09bc\u09be <\/strong>\u099f\u09be\u0995\u09be \u09b8\u09b9 <\/strong>\u09a4\u09be\u09b0 <\/strong>\u09a5\u09c7\u0995\u09c7 \u0993<\/strong>\u09ac\u09c7\u09b6\u09bf <\/strong>\u09b9\u09a4\u09c7 <\/strong>\u09aa\u09be\u09b0\u09c7<\/strong>\u0964<\/strong><\/p>\n\n\n\n

      \u0995\u09c7\u09a8<\/strong> <\/strong>\u098f\u099f\u09be<\/strong> <\/strong>\u098f\u09a4<\/strong> <\/strong>\u0995\u09a0\u09bf\u09a8<\/strong>?<\/strong><\/h2>\n\n\n\n

      \u099f\u09cd\u09af\u09be\u0995\u09cd\u09b8 \u09b0\u09bf\u099f\u09be\u09b0\u09cd\u09a8\u09c7 \u09ad\u09c1\u09af\u09bc\u09be \u09a4\u09a5\u09cd\u09af:<\/p>\n\n\n\n

       \u09b8\u09b0\u0995\u09be\u09b0\u0995\u09c7 \u0986\u09af\u09bc \u09b8\u0982\u0995\u09cd\u09b0\u09be\u09a8\u09cd\u09a4 \u09ad\u09c1\u09b2 \u09b9\u09bf\u09b8\u09be\u09ac \u09a6\u09c7\u09af\u09bc,
      \u09b0\u09be\u099c\u09b8\u09cd\u09ac\u09c7 \u0985\u09a8\u09bf\u09af\u09bc\u09ae \u09b8\u09c3\u09b7\u09cd\u099f\u09bf \u0995\u09b0\u09c7,
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