|Law of Income Tax & VAT|
Evolution and Importance of Taxation Jurisprudence, Characteristics, Historical Background of Income Tax Law in Bangladesh, Definition, Features and Role; Characteristics of Tax, Objectives of Tax, Cannon of Taxation, Classification of Tax, Role of Tax in the Economic Development of a Country, Structure and the Scope of the Income Tax Law, Arguments in favour of and against Income Tax, Adverse Impact of Income Tax.
Income: Definition, Characteristics, Total Income and Total World Income.
Tax Assessment: Assessment Procedure, Modes of Payment of Tax before Assessment.
Tax Holiday Scheme: History, Objectives and Scope.
Assessee and residential Status: Definition and Classification of Assessee, Meaning of Residential Status, Determination of Residential Status.
Income Tax Authorities: Administrative and Judicial Authorities.
Income Year, Assessment year and Tax Rate: definitions and importance.
Income from Salary
Income from House Property
Income from Securities
Income from Business and Profession
Assessment of Individual
Offences and Penalties
Tax Evasion and Tax Avoidance
Law of Gift Tax: Essentials and Valuation of Gifts, Exemptions and Assessment of Gift Tax,
Value Added Tax (VAT): Definition of VAT, Arguments in favour of and against VAT, Goods and Services subject to VAT in Bangladesh, Goods and Services exempted from VAT, VAT Administration, Duties and responsibilities of VAT Assessee.
Customs: What is Customs, Exemptions from Customs Duty;
Comparative taxation law: Comparison between taxation law of UK, USA, Australia, Canada, India, Pakistan and Bangladesh; General Law on Taxation and Islamic Taxation Law;
1. The Income Tax Ordinance, 1984
2. The Value Added Tax (VAT) Act, 1991
3. The Customs Act, 1969
1. Income Tax by Dr. Monjur Morshed Mahmud
2. A Commentary on Income Tax Law by M. Nurunnabi
3. Law and Practice of Income Tax Law in Bangladesh by M A Bari
4. Understanding Income Tax Law by Md. Abdul Halim
5. National Board of Revenue, Bangladesh: http://www.nbr-bd.org/publication.html
8. Value added tax: a comparative approach by By Alan Schenk, Oliver Oldman
9. United States tax reform in the 21st century by By George R. Zodrow, Peter
10. The taxation of international entertainers and athletes: all the world’s a stage by By
11. Bangladesh Taxation Laws with Professional Practice by S.K. Bala and S.M. Miraj
12. Income Tax: Law and Practice by A.H Shahadutullah
13. A Comentary on Income Tax Law by M. Nurunnnabi
14. Summery of Taxation Rules in Bangladesh by MCCI, Dhaka
15. Income Tax Manual by Mahbubur Rahman
16. The Customs Act, 1969 by Md. Shafiqul Islam
1. CIT V. Saw Wallace & Co. (1932)
2. Rani Amrit Kunwar V. CIT (1949) ITR 561
3. CIT V. Jagabandhu Saha Roy (1968)
(Also Additional Books, Journal Articles, Contemporary cases, materials form Websites will be discussed by the Course Teacher Concerned)