36. Application for refund

36. Application for refund -
     
An application for a refund of tax under section 150 of the Ordinance shall be made in the following form:-

Application for Refund of Income Tax

I,.................................................. .of  ...................................................... .   hereby declare
that my total income computed in accordance with the provisions of the Income Tax Ordinance,
1984,   during   the   income   year   ending   on   relating                   to   the   assessment   year
.               amounted               to               taka,
. that the total income tax chargeable in respect of such
total income is taka ........................... .. and that the total amount of income tax paid or treated as
paid under sections 48(2) and 62 is taka ...                               ..
I, therefore, request that a refund of taka ............................................. ...   may be allowed to
me.

(signature)
I hereby declare that I am   resident/ non-resident in Bangladesh and that what is stated in this application is correct.

Date ...                                                                                         ..
(signature)

* Delete whichever description is inappropriate.

Notes.
1. The application should be accompanied by return of income in the specified form
unless it has already been filed.

2. Where the application is made in respect of interest on securities, the application
shall be accompanied by the certificates required under section 58.

3.The application for refund shall be made to the Deputy Commissioner of Taxes of the Circle in which the applicant is chargeable directly to tax, otherwise to the Deputy Commissioner of Taxes under whose jurisdiction the applicant resides, unless there is a special Refund Circle, in which case the application shall be made to the Deputy Commissioner of Taxes of that Circle.

4. A  non-resident  person  shall  make  his  application  for  refund  to  the  Deputy Commissioner of Taxes who has jurisdiction over him. If the non-resident tax-payer is assessed through a statutory agent, the application for refund shall be made to the Deputy Commissioner of Taxes who has jurisdiction over that statutory agent.

 5. The application may be presented by the applicant in person or through a duly authorised agent or may be sent by registered post.

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