{"id":1770,"date":"2026-01-06T11:53:28","date_gmt":"2026-01-06T05:53:28","guid":{"rendered":"https:\/\/legalaidbd.com\/?p=1770"},"modified":"2026-01-06T12:16:28","modified_gmt":"2026-01-06T06:16:28","slug":"%e0%a6%8f%e0%a6%95%e0%a6%9c%e0%a6%a8-%e0%a6%b6%e0%a6%bf%e0%a6%95%e0%a7%8d%e0%a6%b7%e0%a6%95-%e0%a6%86%e0%a6%af%e0%a6%bc%e0%a6%95%e0%a6%b0%e0%a7%87%e0%a6%b0-%e0%a6%b9%e0%a6%bf%e0%a6%b8%e0%a6%be","status":"publish","type":"post","link":"https:\/\/legalaidbd.com\/?p=1770","title":{"rendered":"\u098f\u0995\u099c\u09a8 \u09b6\u09bf\u0995\u09cd\u09b7\u0995 \u0986\u09af\u09bc\u0995\u09b0\u09c7\u09b0 \u09b9\u09bf\u09b8\u09be\u09ac \u0995\u09b0\u09ac\u09c7\u09a8 \u0995\u09c0\u09ad\u09be\u09ac\u09c7"},"content":{"rendered":"\n<p>\u09ac\u09be\u0982\u09b2\u09be\u09a6\u09c7\u09b6\u09c7 \u098f\u0995\u099c\u09a8 \u09b6\u09bf\u0995\u09cd\u09b7\u0995 \u0995\u09c0\u09ad\u09be\u09ac\u09c7 \u0986\u09af\u09bc \u0995\u09b0\u09c7\u09b0 \u09b9\u09bf\u09b8\u09be\u09ac \u0995\u09b0\u09ac\u09c7\u09a8 \u098f\u099f\u09be \u09b8\u09b9\u099c \u09ad\u09be\u09ac\u09c7 \u09ac\u09bf\u09b8\u09cd\u09a4\u09be\u09b0\u09bf\u09a4 \u09a8\u09bf\u099a\u09c7 \u0986\u09b2\u09cb\u099a\u09a8\u09be \u0995\u09b0\u09be \u09b9\u09b2:<\/p>\n\n\n\n<p><strong>\u00a0<\/strong><strong>\u09e7<\/strong><strong>) <\/strong><strong>\u0995\u09b0\u09ac\u09b0\u09cd\u09b7 <\/strong><strong>\u0993<\/strong><strong>\u09ac\u09c7\u09a4\u09a8<\/strong><strong>&#8211;<\/strong><strong>\u0986\u09af\u09bc\u09c7\u09b0 <\/strong><strong>\u09b8\u09ae\u09af\u09bc \u09b8\u09c0\u09ae\u09be:<\/strong><\/p>\n\n\n\n<p>\u09ac\u09be\u0982\u09b2\u09be\u09a6\u09c7\u09b6\u09c7 \u0986\u09af\u09bc\u0995\u09b0 \u09b8\u09be\u09a7\u09be\u09b0\u09a3\u09a4 <strong>\u09e7 <\/strong><strong>\u099c\u09c1\u09b2\u09be\u0987 <\/strong><strong>\u09a5\u09c7\u0995\u09c7 <\/strong><strong>\u09aa\u09b0\u09c7\u09b0 <\/strong><strong>\u09ac\u099b\u09b0\u09c7\u09b0 <\/strong><strong>\u09e9\u09e6 <\/strong><strong>\u099c\u09c1\u09a8<\/strong> \u09aa\u09b0\u09cd\u09af\u09a8\u09cd\u09a4 \u09b8\u09ae\u09af\u09bc\u0995\u09be\u09b2\u09c7\u09b0 (\u0995\u09b0\u09ac\u09b0\u09cd\u09b7) \u0993\u09aa\u09b0 \u09b9\u09bf\u09b8\u09be\u09ac \u0995\u09b0\u09be \u09b9\u09af\u09bc\u0964 \u09af\u09c7\u09ae\u09a8: \u09e8\u09e6\u09e8\u09ec-\u09e8\u09ed \u0995\u09b0\u09ac\u09b0\u09cd\u09b7\u09c7 \u0986\u09aa\u09a8\u09bf \u09e7 \u099c\u09c1\u09b2\u09be\u0987 \u09e8\u09e6\u09e8\u09ec \u09a5\u09c7\u0995\u09c7 \u09e9\u09e6 \u099c\u09c1\u09a8 \u09e8\u09e6\u09e8\u09ed \u09aa\u09b0\u09cd\u09af\u09a8\u09cd\u09a4 \u0986\u09af\u09bc \u09ac\u09bf\u09ac\u09c7\u099a\u09a8\u09be \u0995\u09b0\u09ac\u09c7\u09a8\u0964<\/p>\n\n\n\n<p><strong>\u00a0<\/strong><strong>\u09e8<\/strong><strong>) <\/strong><strong>\u09ae\u09cb\u099f <\/strong><strong>\u0986\u09af\u09bc <\/strong><strong>(Gross Income) <\/strong><strong>\u09a8\u09bf\u09b0\u09cd\u09a7\u09be\u09b0\u09a3:<\/strong><\/p>\n\n\n\n<p>\u09b6\u09bf\u0995\u09cd\u09b7\u0995 \u09b9\u09bf\u09b8\u09be\u09ac\u09c7 \u0986\u09aa\u09a8\u09be\u09b0 \u09ae\u09cb\u099f \u0986\u09af\u09bc\u09c7\u09b0 \u09ae\u09a7\u09cd\u09af\u09c7 \u09af\u09be \u09af\u09be \u09a7\u09b0\u09be \u09b9\u09ac\u09c7:<\/p>\n\n\n\n<p>\u09ae\u09c2\u09b2 \u09ac\u09c7\u09a4\u09a8<br>\u09b9\u09be\u0989\u09b8 \u09b0\u09c7\u09a8\u09cd\u099f<br>\u09ad\u09be\u09a4\u09be\/\u0987\u09a8\u0995\u09cd\u09b0\u09bf\u09ae\u09c7\u09a8\u09cd\u099f<br>\u09ac\u09cb\u09a8\u09be\u09b8<br>\u0985\u09a8\u09cd\u09af\u09be\u09a8\u09cd\u09af \u0995\u09b0\u09af\u09cb\u0997\u09cd\u09af \u09b8\u09c1\u09ac\u09bf\u09a7\u09be\/\u09ad\u09be\u09a4\u09be<\/p>\n\n\n\n<p>\u0985\u09a8\u09cd\u09af \u0989\u09ce\u09b8 \u09a5\u09c7\u0995\u09c7 \u0986\u09af\u09bc (\u09af\u09a6\u09bf \u09a5\u09be\u0995\u09c7)<br>\u09b8\u09ac\u0997\u09c1\u09b2\u09cb \u09af\u09cb\u0997 \u0995\u09b0\u09b2\u09c7 \u0986\u09aa\u09a8\u09be\u09b0 \u09ae\u09cb\u099f \u0986\u09af\u09bc \u09aa\u09be\u0993\u09af\u09bc\u09be \u09af\u09be\u09ac\u09c7\u0964<\/p>\n\n\n\n<p><strong>\u00a0<\/strong><strong>\u09e9<\/strong><strong>) <\/strong><strong>\u0995\u09b0 \u09af\u09cb\u0997\u09cd\u09af <\/strong><strong>\u0986\u09af\u09bc <\/strong><strong>\u09ac\u09c7\u09b0 <\/strong><strong>\u0995\u09b0\u09be:<\/strong><\/p>\n\n\n\n<p>\u09ae\u09cb\u099f \u0986\u09af\u09bc \u09a5\u09c7\u0995\u09c7 \u09a8\u09c0\u099a\u09c7\u09b0 \u099b\u09be\u09a1\u09bc\/\u09a1\u09bf\u09a1\u09be\u0995\u09b6\u09a8 \u09ac\u09be\u09a6 \u09a6\u09bf\u09b2\u09c7 \u09af\u09be \u09ac\u09be\u0995\u09bf \u09a5\u09be\u0995\u09c7 \u09a4\u09be\u0995\u09c7 \u0995\u09b0\u09af\u09cb\u0997\u09cd\u09af \u0986\u09af\u09bc (Taxable Income) \u09ac\u09b2\u09be \u09b9\u09af\u09bc:<\/p>\n\n\n\n<p>\u09b8\u09be\u09a7\u09be\u09b0\u09a3 \u09ac\u09c7\u09a4\u09a8\u09ad\u09cb\u0997\u09c0\u09a6\u09c7\u09b0 \u0995\u09cd\u09b7\u09c7\u09a4\u09cd\u09b0\u09c7 \u0995\u09bf\u099b\u09c1 \u099b\u09be\u09a1\u09bc \u09a5\u09be\u0995\u09a4\u09c7 \u09aa\u09be\u09b0\u09c7:<\/p>\n\n\n\n<p>\u09b9\u09be\u0989\u09b8 \u09ad\u09be\u09a1\u09bc\u09be\/\u09b9\u09be\u0989\u09b8 \u09b0\u09c7\u09a8\u09cd\u099f \u0986\u09b2\u09be\u0989\u09a8\u09cd\u09b8\u09c7\u09b0 \u0995\u09bf\u099b\u09c1 \u0985\u0982\u09b6 (\u0995\u09b0 \u0986\u0987\u09a8\u09c7\u09b0 \u09a8\u09bf\u09af\u09bc\u09ae \u0985\u09a8\u09c1\u09af\u09be\u09af\u09bc\u09c0)<\/p>\n\n\n\n<p>\u09b8\u09cd\u099f\u09cd\u09af\u09be\u09a8\u09cd\u09a1\u09be\u09b0\u09cd\u09a1 \u09a1\u09bf\u09a1\u09be\u0995\u09b6\u09a8 \u09ac\u09be \u09a8\u09bf\u09b0\u09cd\u09a6\u09bf\u09b7\u09cd\u099f \u09ac\u09bf\u09a8\u09bf\u09af\u09bc\u09cb\u0997\/\u09ac\u09c0\u09ae\u09be\u09b0 \u09a1\u09bf\u09a1\u09be\u0995\u09b6\u09a8 (\u0986\u0987\u09a8\u09c7 \u0985\u09a8\u09c1\u09ae\u09cb\u09a6\u09bf\u09a4) \u098f\u0997\u09c1\u09b2\u09cb \u09ac\u09be\u09a6 \u09a6\u09bf\u09b2\u09c7 \u0995\u09b0\u09af\u09cb\u0997\u09cd\u09af \u0986\u09af\u09bc \u09ac\u09c7\u09b0 \u09b9\u09ac\u09c7\u0964<\/p>\n\n\n\n<p><strong>\u00a0<\/strong><strong>\u09ea<\/strong><strong>) <\/strong><strong>\u0995\u09b0\u09c7\u09b0 <\/strong><strong>\u09b8\u09cd\u09b2\u09cd\u09af\u09be\u09ac<\/strong><strong>(Tax Slabs) <\/strong><strong>\u09aa\u09cd\u09b0\u09af\u09bc\u09cb\u0997 <\/strong><strong>\u0995\u09b0\u09be:<\/strong><\/p>\n\n\n\n<p>\u09e8\u09e6\u09e8\u09ec-\u09e8\u09ed \u0995\u09b0\u09ac\u09b0\u09cd\u09b7\u09c7\u09b0 \u099c\u09a8\u09cd\u09af \u09b8\u09be\u09a7\u09be\u09b0\u09a3 \u09ac\u09cd\u09af\u0995\u09cd\u09a4\u09bf\u09b0 \u0987\u09a8\u0995\u09be\u09ae-\u099f\u09cd\u09af\u09be\u0995\u09cd\u09b8 \u09b8\u09cd\u09b2\u09cd\u09af\u09be\u09ac (\u09aa\u09cd\u09b0\u0997\u09a4\u09bf\u09b6\u09c0\u09b2 \u09b9\u09bf\u09b8\u09be\u09ac):<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><td><strong>\u09ac\u09be\u09b0\u09cd\u09b7\u09bf\u0995<\/strong><strong> <\/strong><strong>\u0995\u09b0\u09af\u09cb\u0997\u09cd\u09af<\/strong><strong> <\/strong><strong>\u0986\u09af\u09bc<\/strong><strong> (BDT)<\/strong><\/td><td><strong>\u0995\u09b0\u09c7\u09b0<\/strong><strong> <\/strong><strong>\u09b9\u09be\u09b0<\/strong><strong> (Tax Rate):<\/strong><\/td><\/tr><\/thead><tbody><tr><td>\u09aa\u09cd\u09b0\u09a5\u09ae \u09e9\u09ed\u09eb,\u09e6\u09e6\u09e6 \u099f\u09be\u0995\u09be<\/td><td>0% (\u09b6\u09c2\u09a8\u09cd\u09af)<\/td><\/tr><tr><td>\u09aa\u09b0\u09c7\u09b0 \u09e9\u09e6\u09e6,\u09e6\u09e6\u09e6 \u099f\u09be\u0995\u09be<\/td><td>10%<\/td><\/tr><tr><td>\u09aa\u09b0\u09c7\u09b0 \u09ea\u09e6\u09e6,\u09e6\u09e6\u09e6 \u099f\u09be\u0995\u09be<\/td><td>15%<\/td><\/tr><tr><td>\u09aa\u09b0\u09c7\u09b0 \u09eb\u09e6\u09e6,\u09e6\u09e6\u09e6 \u099f\u09be\u0995\u09be<\/td><td>20%<\/td><\/tr><tr><td>\u09aa\u09b0\u09c7\u09b0 \u09e8,\u09e6\u09e6\u09e6,\u09e6\u09e6\u09e6 \u099f\u09be\u0995\u09be<\/td><td>25%<\/td><\/tr><tr><td>\u098f\u09b0 \u09ac\u09c7\u09b6\u09bf \u0986\u09af\u09bc<\/td><td>30%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u0985\u09b0\u09cd\u09a5\u09be\u09ce, \u0986\u09aa\u09a8\u09be\u09b0 \u0986\u09af\u09bc \u09af\u09a4 \u09ac\u09be\u09a1\u09bc\u09ac\u09c7, \u0995\u09b0\u09c7\u09b0 \u09b9\u09be\u09b0\u0993 \u09a7\u09be\u09aa\u09c7 \u09a7\u09be\u09aa\u09c7 \u09ac\u09c3\u09a6\u09cd\u09a7\u09bf \u09aa\u09be\u09ac\u09c7\u0964<\/p>\n\n\n\n<p><strong>\u00a0<\/strong><strong>\u09eb<\/strong><strong>) <\/strong><strong>\u0995\u09b0\u09c7\u09b0 <\/strong><strong>\u09b9\u09bf\u09b8\u09be\u09ac <\/strong><strong>(Tax Calculation):<\/strong><\/p>\n\n\n\n<p>\u09a7\u09b0\u09bf \u098f\u0995\u099c\u09a8 \u09b6\u09bf\u0995\u09cd\u09b7\u0995\u09c7\u09b0 \u09ac\u09be\u09b0\u09cd\u09b7\u09bf\u0995 \u0995\u09b0\u09af\u09cb\u0997\u09cd\u09af \u0986\u09af\u09bc = \u09e7,\u09e6\u09e6,\u09e6\u09e6\u09e6\u09e6 \u099f\u09be\u0995\u09be (\u09e7\u09e6 \u09b2\u09be\u0996):<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li>\u09aa\u09cd\u09b0\u09a5\u09ae \u09e9\u09ed\u09eb,\u09e6\u09e6\u09e6 \u2192 0% \u2192 \u0995\u09b0 = 0<\/li>\n\n\n\n<li>\u09aa\u09b0\u09c7\u09b0 \u09e9\u09e6\u09e6,\u09e6\u09e6\u09e6 \u2192 10% \u00d7 \u09e9\u09e6\u09e6,\u09e6\u09e6\u09e6 = \u09e9\u09e6,\u09e6\u09e6\u09e6<\/li>\n\n\n\n<li>\u09ac\u09be\u0995\u09bf \u09e9\u09e8\u09eb,\u09e6\u09e6\u09e6 \u2192 15% \u00d7 \u09e9\u09e8\u09eb,\u09e6\u09e6\u09e6 = \u09eb\u09e6,\u09e6\u09e6\u09e6 (\u09aa\u09cd\u09b0\u09be\u09af\u09bc)<\/li>\n<\/ol>\n\n\n\n<p>\u09ae\u09cb\u099f \u0986\u09af\u09bc\u0995\u09b0 = \u09e9\u09e6,\u09e6\u09e6\u09e6 + \u09ea\u09ee,\u09ed\u09eb\u09e6 \u2248 \u09ed\u09ee,\u09ed\u09eb\u09e6 \u099f\u09be\u0995\u09be<\/p>\n\n\n\n<p><strong>\u00a0<\/strong><strong>\u09ec<\/strong><strong>) <\/strong><strong>\u0995\u09b0 <\/strong><strong>\u09b0\u09c7\u09af\u09bc\u09be\u09a4 <\/strong><strong>\u0993 <\/strong><strong>\u0985\u09a8\u09cd\u09af\u09be\u09a8\u09cd\u09af 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