{"id":2014,"date":"2026-01-27T15:50:29","date_gmt":"2026-01-27T09:50:29","guid":{"rendered":"https:\/\/legalaidbd.com\/?p=2014"},"modified":"2026-01-27T15:51:34","modified_gmt":"2026-01-27T09:51:34","slug":"%e0%a6%86%e0%a6%af%e0%a6%bc%e0%a6%95%e0%a6%b0-%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%a6%e0%a7%87%e0%a6%96%e0%a6%be%e0%a6%a4%e0%a7%87-%e0%a6%b9%e0%a6%ac","status":"publish","type":"post","link":"https:\/\/legalaidbd.com\/?p=2014","title":{"rendered":"\u0986\u09af\u09bc\u0995\u09b0 \u09b0\u09bf\u099f\u09be\u09b0\u09cd\u09a8\u09c7 \u09a6\u09c7\u0996\u09be\u09a4\u09c7 \u09b9\u09ac\u09c7 \u09af\u09c7 \u09e7\u09e6 \u099f\u09bf \u0996\u09be\u09a4\u09c7\u09b0 \u099f\u09be\u0995\u09be\u09b0 \u09b9\u09bf\u09b8\u09be\u09ac"},"content":{"rendered":"\n<p>\u09ac\u09be\u0982\u09b2\u09be\u09a6\u09c7\u09b6\u09c7 \u0986\u09af\u09bc\u0995\u09b0 \u09b0\u09bf\u099f\u09be\u09b0\u09cd\u09a8\u09c7 \u09b8\u09be\u09a7\u09be\u09b0\u09a3\u09a4 \u09af\u09c7 \u09e7\u09e6\u099f\u09bf \u0996\u09be\u09a4\u09c7 \u0986\u09af\u09bc\u09c7\u09b0 \u09b9\u09bf\u09b8\u09be\u09ac \u09a6\u09c7\u0996\u09be\u09a4\u09c7 \u09b9\u09af\u09bc, \u09b8\u09c7\u0997\u09c1\u09b2\u09cb \u09a8\u09bf\u099a\u09c7 \u09b8\u09b9\u099c \u09ad\u09be\u09b7\u09be\u09af\u09bc \u0993 \u0989\u09a6\u09be\u09b9\u09b0\u09a3\u09b8\u09b9<\/p>\n\n\n\n<p><strong>\u09e7.<\/strong><strong>\u099a\u09be\u0995\u09b0\u09bf <\/strong><strong>\u09a5\u09c7\u0995\u09c7 <\/strong><strong>\u0986\u09af\u09bc<\/strong><strong>(Salary):<\/strong><\/p>\n\n\n\n<p>\u099a\u09be\u0995\u09b0\u09bf \u0995\u09b0\u09b2\u09c7 \u098f\u0987 \u0996\u09be\u09a4\u09c7 \u0986\u09af\u09bc \u09a6\u09c7\u0996\u09be\u09a4\u09c7 \u09b9\u09af\u09bc\u0964<br><strong>\u09af\u09c7\u09ae\u09a8<\/strong><strong>:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u09ae\u09be\u09b8\u09bf\u0995 \u09ac\u09c7\u09a4\u09a8<\/li>\n\n\n\n<li>\u09ac\u09cb\u09a8\u09be\u09b8<\/li>\n\n\n\n<li>\u0989\u09ce\u09b8\u09ac \u09ad\u09be\u09a4\u09be<\/li>\n\n\n\n<li>\u09ac\u09be\u09a1\u09bc\u09bf\u09ad\u09be\u09a1\u09bc\u09be \u09ad\u09be\u09a4\u09be, \u0997\u09be\u09a1\u09bc\u09bf \u09b8\u09c1\u09ac\u09bf\u09a7\u09be \u0987\u09a4\u09cd\u09af\u09be\u09a6\u09bf<\/li>\n<\/ul>\n\n\n\n<p>&nbsp;Form 24Q \/ Salary Certificate \u0985\u09a8\u09c1\u09af\u09be\u09af\u09bc\u09c0 \u09a6\u09c7\u0996\u09be\u09a4\u09c7 \u09b9\u09af\u09bc\u0964<\/p>\n\n\n\n<p><strong>\u09e8.\u09b8\u09c1\u09a6 <\/strong><strong>\u09a5\u09c7\u0995\u09c7 <\/strong><strong>\u0986\u09af\u09bc<\/strong><strong>(Interest on Securities \/ Other Interest):<\/strong><\/p>\n\n\n\n<p>\u09ac\u09cd\u09af\u09be\u0982\u0995 \u09ac\u09be \u0986\u09b0\u09cd\u09a5\u09bf\u0995 \u09aa\u09cd\u09b0\u09a4\u09bf\u09b7\u09cd\u09a0\u09be\u09a8 \u09a5\u09c7\u0995\u09c7 \u09aa\u09be\u0993\u09af\u09bc\u09be \u09b8\u09c1\u09a6\u0964<br><strong>\u09af\u09c7\u09ae\u09a8<\/strong><strong>:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u09ac\u09cd\u09af\u09be\u0982\u0995 \u098f\u09ab\u09a1\u09bf\u0986\u09b0 \u09b8\u09c1\u09a6<\/li>\n\n\n\n<li>\u09b8\u099e\u09cd\u099a\u09af\u09bc\u09aa\u09a4\u09cd\u09b0\u09c7\u09b0 \u09b8\u09c1\u09a6<\/li>\n\n\n\n<li>DPS \/ \u09ae\u09c7\u09af\u09bc\u09be\u09a6\u09bf \u0986\u09ae\u09be\u09a8\u09a4\u09c7\u09b0 \u09b8\u09c1\u09a6<\/li>\n<\/ul>\n\n\n\n<p><strong>\u09e9.<\/strong><strong>\u09ac\u09be\u09a1\u09bc\u09c0 \u09ad\u09be\u09a1\u09bc\u09be <\/strong><strong>\u09a5\u09c7\u0995\u09c7 <\/strong><strong>\u0986\u09af\u09bc<\/strong><strong>(Income from House Property):<\/strong><\/p>\n\n\n\n<p>\u09a8\u09bf\u099c\u09c7\u09b0 \u09ae\u09be\u09b2\u09bf\u0995\u09be\u09a8\u09be\u09a7\u09c0\u09a8 \u09ac\u09be\u09a1\u09bc\u09bf \u09ac\u09be \u09ab\u09cd\u09b2\u09cd\u09af\u09be\u099f \u09ad\u09be\u09a1\u09bc\u09be \u09a6\u09bf\u09b2\u09c7\u0964<br><strong>\u09af\u09c7\u09ae\u09a8<\/strong><strong>:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u09ab\u09cd\u09b2\u09cd\u09af\u09be\u099f \u09ad\u09be\u09a1\u09bc\u09be<\/li>\n\n\n\n<li>\u09a6\u09cb\u0995\u09be\u09a8 \u09ad\u09be\u09a1\u09bc\u09be<\/li>\n\n\n\n<li>\u0997\u09cd\u09af\u09be\u09b0\u09c7\u099c \u09ad\u09be\u09a1\u09bc\u09be<\/li>\n<\/ul>\n\n\n\n<p>&nbsp;\u09ae\u09c7\u09b0\u09be\u09ae\u09a4 \u0996\u09b0\u099a\u09c7\u09b0 \u099c\u09a8\u09cd\u09af \u09a8\u09bf\u09b0\u09cd\u09a6\u09bf\u09b7\u09cd\u099f \u099b\u09be\u09a1\u09bc \u09aa\u09be\u0993\u09af\u09bc\u09be \u09af\u09be\u09af\u09bc\u0964<\/p>\n\n\n\n<p><strong>\u09ea.\u0995\u09c3\u09b7\u09bf <\/strong><strong>\u09a5\u09c7\u0995\u09c7 <\/strong><strong>\u0986\u09af\u09bc<\/strong><strong>(Agricultural Income):<\/strong><\/p>\n\n\n\n<p>\u0995\u09c3\u09b7\u09bf\u0995\u09be\u099c \u09a5\u09c7\u0995\u09c7 \u0986\u09af\u09bc \u09b9\u09b2\u09c7\u0964<br><strong>\u09af\u09c7\u09ae\u09a8<\/strong><strong>:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u09a7\u09be\u09a8, \u0997\u09ae, \u09b8\u09ac\u099c\u09bf \u099a\u09be\u09b7<\/li>\n\n\n\n<li>\u09ae\u09be\u099b \u099a\u09be\u09b7<\/li>\n\n\n\n<li>\u09ab\u09b2\u09c7\u09b0 \u09ac\u09be\u0997\u09be\u09a8<\/li>\n<\/ul>\n\n\n\n<p><strong>5<\/strong><strong>.\u09ac\u09cd\u09af\u09ac\u09b8\u09be <\/strong><strong>\u09a5\u09c7\u0995\u09c7 <\/strong><strong>\u0986\u09af\u09bc<\/strong><strong>(Income from Business or Profession):<\/strong><\/p>\n\n\n\n<p>\u09ac\u09cd\u09af\u09ac\u09b8\u09be \u09ac\u09be \u09aa\u09c7\u09b6\u09be \u09a5\u09c7\u0995\u09c7 \u09b2\u09be\u09ad\u0964<br><strong>\u09af\u09c7\u09ae\u09a8<\/strong><strong>:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u09a6\u09cb\u0995\u09be\u09a8 \/ \u09b6\u09cb\u09b0\u09c1\u09ae<\/li>\n\n\n\n<li>\u0985\u09a8\u09b2\u09be\u0987\u09a8 \u09ac\u09cd\u09af\u09ac\u09b8\u09be<\/li>\n\n\n\n<li>\u09ab\u09cd\u09b0\u09bf\u09b2\u09cd\u09af\u09be\u09a8\u09cd\u09b8\u09bf\u0982<\/li>\n\n\n\n<li>\u09a1\u09be\u0995\u09cd\u09a4\u09be\u09b0\u09c7\u09b0 \u099a\u09c7\u09ae\u09cd\u09ac\u09be\u09b0, \u0986\u0987\u09a8\u099c\u09c0\u09ac\u09c0 \u0987\u09a4\u09cd\u09af\u09be\u09a6\u09bf<\/li>\n<\/ul>\n\n\n\n<p><strong>\u09ec.<\/strong><strong>\u09ae\u09c2\u09b2\u09a7\u09a8\u09c0 <\/strong><strong>\u09ae\u09c1\u09a8\u09be\u09ab\u09be<\/strong><strong>(Capital Gain):<\/strong><\/p>\n\n\n\n<p>\u0995\u09cb\u09a8\u09cb \u09b8\u09ae\u09cd\u09aa\u09a6 \u09ac\u09bf\u0995\u09cd\u09b0\u09bf \u0995\u09b0\u09c7 \u09b2\u09be\u09ad \u09b9\u09b2\u09c7\u0964<br><strong>\u09af\u09c7\u09ae\u09a8<\/strong><strong>:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u099c\u09ae\u09bf \u09ac\u09be \u09ab\u09cd\u09b2\u09cd\u09af\u09be\u099f \u09ac\u09bf\u0995\u09cd\u09b0\u09bf\u09b0 \u09b2\u09be\u09ad<\/li>\n\n\n\n<li>\u09b6\u09c7\u09af\u09bc\u09be\u09b0 \u09ac\u09bf\u0995\u09cd\u09b0\u09bf\u09b0 \u09b2\u09be\u09ad<\/li>\n<\/ul>\n\n\n\n<p><strong>\u09ed<\/strong><strong>.<\/strong><strong>\u09b2\u09ad\u09cd\u09af\u09be\u0982\u09b6 <\/strong><strong>\u09a5\u09c7\u0995\u09c7 <\/strong><strong>\u0986\u09af\u09bc<\/strong><strong>(Dividend):<\/strong><\/p>\n\n\n\n<p>\u09b6\u09c7\u09af\u09bc\u09be\u09b0 \u09ac\u09be \u09ac\u09bf\u09a8\u09bf\u09af\u09bc\u09cb\u0997 \u09a5\u09c7\u0995\u09c7 \u09aa\u09be\u0993\u09af\u09bc\u09be \u09b2\u09ad\u09cd\u09af\u09be\u0982\u09b6\u0964<br><strong>\u09af\u09c7\u09ae\u09a8<\/strong><strong>:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0995\u09cb\u09ae\u09cd\u09aa\u09be\u09a8\u09bf\u09b0 \u09b6\u09c7\u09af\u09bc\u09be\u09b0 \u09a1\u09bf\u09ad\u09bf\u09a1\u09c7\u09a8\u09cd\u09a1<\/li>\n<\/ul>\n\n\n\n<p><strong>\u09ee. \u09b0\u09af\u09bc\u09cd\u09af\u09be\u09b2\u099f\u09bf<\/strong><strong>, <\/strong><strong>\u09b2\u09be\u0987\u09b8\u09c7\u09a8\u09cd\u09b8<\/strong><strong>, <\/strong><strong>\u09ab\u09cd\u09b0\u09cd\u09af\u09be\u099e\u09cd\u099a\u09be\u0987\u099c\u09bf <\/strong><strong>\u0986\u09af\u09bc:<\/strong><\/p>\n\n\n\n<p>\u09ac\u09c1\u09a6\u09cd\u09a7\u09bf\u09ac\u09c3\u09a4\u09cd\u09a4\u09bf\u0995 \u09b8\u09ae\u09cd\u09aa\u09a6 \u09a5\u09c7\u0995\u09c7 \u0986\u09af\u09bc\u0964<br><strong>\u09af\u09c7\u09ae\u09a8<\/strong><strong>:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u09ac\u0987\u09af\u09bc\u09c7\u09b0 \u09b0\u09af\u09bc\u09cd\u09af\u09be\u09b2\u099f\u09bf<\/li>\n\n\n\n<li>\u09b8\u09ab\u099f\u0993\u09af\u09bc\u09cd\u09af\u09be\u09b0 \u09b2\u09be\u0987\u09b8\u09c7\u09a8\u09cd\u09b8 \u09ab\u09bf<\/li>\n<\/ul>\n\n\n\n<p><strong>\u09ef.<\/strong><strong>\u09ac\u09bf\u09a6\u09c7\u09b6\u09bf <\/strong><strong>\u0989\u09ce\u09b8 <\/strong><strong>\u09a5\u09c7\u0995\u09c7 <\/strong><strong>\u0986\u09af\u09bc<\/strong><strong>(Foreign Income):<\/strong><\/p>\n\n\n\n<p>\u09ac\u09bf\u09a6\u09c7\u09b6 \u09a5\u09c7\u0995\u09c7 \u09aa\u09be\u0993\u09af\u09bc\u09be \u0986\u09af\u09bc\u0964<br><strong>\u09af\u09c7\u09ae\u09a8<\/strong><strong>:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u09ac\u09bf\u09a6\u09c7\u09b6\u09c7 \u099a\u09be\u0995\u09b0\u09bf<\/li>\n\n\n\n<li>\u09ac\u09bf\u09a6\u09c7\u09b6\u09bf \u0995\u09cb\u09ae\u09cd\u09aa\u09be\u09a8\u09bf \u09a5\u09c7\u0995\u09c7 \u09ab\u09cd\u09b0\u09bf\u09b2\u09cd\u09af\u09be\u09a8\u09cd\u09b8 \u0986\u09af\u09bc<\/li>\n<\/ul>\n\n\n\n<p><strong>10.<\/strong><strong>\u0985\u09a8\u09cd\u09af\u09be\u09a8\u09cd\u09af <\/strong><strong>\u0986\u09af\u09bc<\/strong><strong>(Other Sources):<\/strong><\/p>\n\n\n\n<p>\u0989\u09aa\u09b0\u09c7\u09b0 \u0995\u09cb\u09a8\u09cb \u0996\u09be\u09a4\u09c7 \u09a8\u09be \u09aa\u09a1\u09bc\u09b2\u09c7 \u098f\u0996\u09be\u09a8\u09c7\u0964<br><strong>\u09af\u09c7\u09ae\u09a8<\/strong><strong>:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u09b2\u099f\u09be\u09b0\u09bf \/ \u09aa\u09c1\u09b0\u09b8\u09cd\u0995\u09be\u09b0<\/li>\n\n\n\n<li>\u09b9\u09a0\u09be\u09ce \u09aa\u09be\u0993\u09af\u09bc\u09be \u0985\u09b0\u09cd\u09a5<\/li>\n\n\n\n<li>\u0995\u09cd\u09b7\u09a4\u09bf\u09aa\u09c2\u09b0\u09a3 \u09ac\u09be\u09ac\u09a6 \u099f\u09be\u0995\u09be<\/li>\n<\/ul>\n\n\n\n<p><strong>\u0997\u09c1\u09b0\u09c1\u09a4\u09cd\u09ac \u09aa\u09c2\u09b0\u09cd\u09a3 <\/strong><strong>\u0995\u09a5\u09be:<\/strong><\/p>\n\n\n\n<p>&#x2714; \u09b8\u09ac \u0986\u09af\u09bc \u09a6\u09c7\u0996\u09be\u09a4\u09c7 \u09b9\u09ac\u09c7, \u0995\u09b0 \u09a6\u09bf\u09a4\u09c7 \u09b9\u09cb\u0995 \u09ac\u09be \u09a8\u09be \u09b9\u09cb\u0995<br>&#x2714; \u0995\u09b0\u09ae\u09c1\u0995\u09cd\u09a4 \u0986\u09af\u09bc\u0993 \u09b0\u09bf\u099f\u09be\u09b0\u09cd\u09a8\u09c7 \u0989\u09b2\u09cd\u09b2\u09c7\u0996 \u0995\u09b0\u09be \u099c\u09b0\u09c1\u09b0\u09bf<br>&#x2714; \u09ac\u09cd\u09af\u09be\u0982\u0995 \u09b2\u09c7\u09a8\u09a6\u09c7\u09a8\u09c7\u09b0 \u09b8\u09be\u09a5\u09c7 \u09ae\u09bf\u09b2 \u09b0\u09be\u0996\u09be \u09ad\u09be\u09b2\u09cb<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u09ac\u09be\u0982\u09b2\u09be\u09a6\u09c7\u09b6\u09c7 \u0986\u09af\u09bc\u0995\u09b0 \u09b0\u09bf\u099f\u09be\u09b0\u09cd\u09a8\u09c7 \u09b8\u09be\u09a7\u09be\u09b0\u09a3\u09a4 \u09af\u09c7 \u09e7\u09e6\u099f\u09bf \u0996\u09be\u09a4\u09c7 \u0986\u09af\u09bc\u09c7\u09b0 \u09b9\u09bf\u09b8\u09be\u09ac \u09a6\u09c7\u0996\u09be\u09a4\u09c7 \u09b9\u09af\u09bc, \u09b8\u09c7\u0997\u09c1\u09b2\u09cb \u09a8\u09bf\u099a\u09c7 \u09b8\u09b9\u099c \u09ad\u09be\u09b7\u09be\u09af\u09bc \u0993 \u0989\u09a6\u09be\u09b9\u09b0\u09a3\u09b8\u09b9 \u09e7.\u099a\u09be\u0995\u09b0\u09bf \u09a5\u09c7\u0995\u09c7 \u0986\u09af\u09bc(Salary): \u099a\u09be\u0995\u09b0\u09bf \u0995\u09b0\u09b2\u09c7 \u098f\u0987 \u0996\u09be\u09a4\u09c7 \u0986\u09af\u09bc \u09a6\u09c7\u0996\u09be\u09a4\u09c7 \u09b9\u09af\u09bc\u0964\u09af\u09c7\u09ae\u09a8: &nbsp;Form 24Q \/ Salary Certificate \u0985\u09a8\u09c1\u09af\u09be\u09af\u09bc\u09c0 \u09a6\u09c7\u0996\u09be\u09a4\u09c7 \u09b9\u09af\u09bc\u0964 \u09e8.\u09b8\u09c1\u09a6 \u09a5\u09c7\u0995\u09c7 \u0986\u09af\u09bc(Interest on Securities \/ Other Interest): \u09ac\u09cd\u09af\u09be\u0982\u0995 \u09ac\u09be \u0986\u09b0\u09cd\u09a5\u09bf\u0995 \u09aa\u09cd\u09b0\u09a4\u09bf\u09b7\u09cd\u09a0\u09be\u09a8 \u09a5\u09c7\u0995\u09c7 \u09aa\u09be\u0993\u09af\u09bc\u09be \u09b8\u09c1\u09a6\u0964\u09af\u09c7\u09ae\u09a8: \u09e9.\u09ac\u09be\u09a1\u09bc\u09c0 \u09ad\u09be\u09a1\u09bc\u09be \u09a5\u09c7\u0995\u09c7 \u0986\u09af\u09bc(Income from 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