Assessee: Mr.

Income Y
Assessmen
Statement o
Particulars Amount Exemption Net amount
Basic Salary 360000 0 360000
Accrued Salary 24000 0 24000
Advanced Salary 30000 0 30000
Special Salary 50000 0 50000
Dearness Allowance 10000 0 10000
House Rent Allowance (cash) 200000 180000 20000
House Rent Allowance (Free furnish quarter) 90000
House Rent Allowance (concession price) 110000
Medical Allowance 40000 36000 4000
Conveyance Allowance (Cash) 20000 30000 0
Conveyance Allowance (Car for office and personal use) 18000
Festival bonus 40000
Performance bonus 20000
Leave encashment 10000
Overtime 30000
Employer's contribution to RPF 36000
Interest of RPF 20000 19333 667
Gratuity 20000000 25000000 0
Workmen participation fund 25000 50000 0

Total Taxable Income 852667

 Assessee: Mr. Rahman Chowdhury
Income Year: 2021-2022
Assessment Year: 2022-2023
Statement of Taxable Income
Remarks
Fully taxable
Fully taxable
Fully taxable
Fully taxable
Fully taxable
50% of basic salary or Tk. 25000 per month i.e. Tk. 300000 which one is lower would be the exemption limit.
Annual value or 25% of basic salary i.e. Tk. 90000 which one is higher will be directly included in the taxable inc

10% of basic salary or Tk. 120000 which one is lower would be the exemption limit.
Tk. 30000 exempted yearly.
5% of basic salary or Tk. 60000 which one is higher would be included directly in the taxable income (net amoun
Fully taxable
Fully taxable
Fully taxable
Fully taxable
Fully taxable
Exempted upto 14.5%
Exempted upto 2.5 Cr.
Exempted upto Tk. 50000
 Particulars
Basic Salary {(6.5 months X Tk. 19500) + (5.5 months X 20000)
Rent free quarter
Employer's contribution to RPF

Total Taxable Income

 Assessee: Mr. Tazbiul
Income Year: 2021-2022
Assessment Year: 2022-2023
Statement of Taxable Income
Amount (Tk.) Exemption (Tk.) Net amount (Tk.)
236750 0 236750
59188
23675 0 23675

319613
 Assessee: Mr. Tazbiul
Income Year: 2021-2022
Assessment Year: 2022-2023
Statement of Taxable Income
Remarks
Fully taxable
Annual value or 25% of basic salary i.e Tk. 59188 which one is higher would be included directly in the taxable in
Fully taxable
 Particulars
Basic Salary (Tk. 60000 X 12 months)
House Rent Allowance (Free furnish quarter)
Medical Allowance (Tk. 3000 X 12 months)
Conveyance Allowance (Car for office and personal use)
Festival bonus (Tk. 60000 X 2 times)
Employer's contribution to RPF
Entertainment Allowance (Tk. 4000 X 12 months)
Total Taxable Income

Assessee: Mr. Abul Basher

Income Year: 2021-2022
Assessment Year: 2022-2023
Statement of Tax Credit Income
Particulars
Actual Investment:
Employers and Employee's contribution to RPF
Life Insurance premium
Cyclone relief fund (Assumed to be recognized donation by government)
Total Actual Investment

Or, 20% of taxable income

Or, the Maximum limit

Which one is lower

Tax rebate (15% on Actual Investment)

 Assessee: Mr. Abul Basher
Income Year: 2021-2022
Assessment Year: 2022-2023
Statement of Taxable Income
Amount (Tk.) Exemption (Tk.) Net amount (Tk.)
720000 0 720000
180000
36000 72000 0
60000
120000
72000
48000 0 48000
1200000

er
2
023
ome
Amount (Tk.) Amount (Tk.)

144000
12000
25000
181000

240000

10000000

27150
 Assessee: Mr. Abul Basher
Income Year: 2021-2022
Assessment Year: 2022-2023
Statement of Taxable Income
Remarks
Fully taxable
Annual value or 25% of basic salary i.e. Tk. 180000 which one is higher will be directly included in the taxable incom
10% of basic salary or Tk. 120000 which one is lower would be the exemption limit.
5% of basic salary i.e Tk. 36000 or Tk. 60000 which one is higher would be included directly in the taxable income (
Fully taxable
Fully taxable
Fully taxable
 Particulars
Basic Salary {(Tk. 47000 X 8 months) + (Tk. 48000 X 4 months)}
House Rent Allowance (cash)
Medical Allowance (Tk. 1000 X 12 months)
Conveyance Allowance (Tk. 1500 X 12 months)
Festival bonus (Tk. 48000 X 2 months)
Recreation Allowance (Tk. 48000 X 1 month)
Total Taxable Income

There will be a correction in the question paper, the puja bonus will be given on 1st May, 2022
 Assessee: Mrs. Chameli Dhar
Income Year: 2021-2022
Assessment Year: 2022-2023
Statement of Taxable Income
Amount (Tk.) Exemption (Tk.) Net amount (Tk.)
568000 0 568000
198800 284000 0
12000 56800 0
18000 30000 0
96000 0 96000
48000 0 48000
712000
 Dhar
022
-2023
ncome
Remarks
Fully taxable
50% of basic salary or Tk. 25000 per month i.e. Tk. 300000 which one is lower would be the exemption limit.
10% of basic salary or Tk. 120000 which one is lower would be the exemption limit.
Tk. 30000 exempted yearly.
Fully taxable
Fully taxable
 Asses
Inc
Asse
State
Particulars Amount (Tk.) Exemption (Tk.)
Basic Salary (Tk. 60000 X 12 months) 720000 0
Bonus (Tk, 60000 X 3 months) 180000 0
House Rent Allowance (Tk. 25000 X 12 months) 300000 300000
Maid servant allowance (Tk. 2000 X 12 months) 24000 0
Conveyance Allowance (Tk. 3000 X 12 months) 36000 30000
Conveyance Allowance (Car for office and personal use)
Employer's contribution to RPF
Interest of RPF 8000 6444

Total Taxable Income

 Assessee: Mrs. Elizabeth Faraji
Income Year: 2021-2022
Assessment Year: 2022-2023
Statement of Taxable Income
Net amount (Tk.)
720000
180000
0
24000
6000
60000
72000
1556

1063556
sessee: Mrs. Elizabeth Faraji
Income Year: 2021-2022
ssessment Year: 2022-2023
atement of Taxable Income
Remarks
Fully taxable
Fully taxable
50% of basic salary or Tk. 25000 per month i.e. Tk. 300000 which one is lower would be the exemption limit.
Fully taxable
Tk. 30000 exempted yearly.
5% of basic salary or Tk. 60000 which one is higher would be included directly in the taxable income (net amount)
Fully taxable
Exempted upto 14.5%
 Particulars
Income from salary:
Basic Salary {(Tk. 50000 X 6 months) + (Tk. 52000 X 6 months)}
Dearness Allowance (20% of basic salary)
Employer's contribution to RPF (10% of basic salary)
Conveyance Allowance (Tk. 2000 X 12 months)
Medical Allowance (Tk. 2000 X 12 months)
Entertainment Allowance (Tk. 3000 X 12 months)
House Rent Allowance (45% of basic salary)
Total Income from salary
Income from other sources:
Income from non-agricultural land
Interest from bank savings account (net)
Interest from postal savings account (gross)

Total Taxable Income

Assessee: Mr. Shabuj Rizvi

Income Year: 2021-2022
Assessment Year: 2022-2023
Statement of Tax Credit Income
Particulars
Actual Investment:
Employers and Employee's contribution to RPF
Life Insurance premium (Tk. 5000 X 2 times)
Group insurance fund (Tk. 500 X 12 months)
Purchase of shares
Donation to a chariable hospital and elderly care home (Tk. 50000 + Tk. 40000))
Total actual Investment

Or, 20% of taxable income

Or, the Maximum limit

Which one is lower
 Tax rebate (15% on 20% of taxable income)

Assessee: Mr. Shabuj Rizvi

Income Year: 2021-2022
Assessment Year: 2022-2023
Net Tax payable
Particulars
On first Tk. 300000 @ 0%
On next Tk. 100000 @ 5%
On next Tk. 300000 @ 10%
On next Tk. 400000 i.e. Tk. 230044 @ 15%
Gross tax
Less: Tax rebate

Less: TDS (Tk. 6667 + Tk. 4444)

Net tax payable

 Assessee: Mr. Shabuj Rizvi
Income Year: 2021-2022
Assessment Year: 2022-2023
Statement of Taxable Income
Amount (Tk.) Exemption (Tk.) Net amount (Tk.)

612000 0 612000
122400 0 122400
61200 0 61200
24000 30000 0
24000 61200 0
36000 0 36000
275400 300000 0
831600

80000 0 80000
13000 1444 14444
4000 0 4000

930044

3
me
Amount Amount

122400
10000
6000
25000
90000
253400

186009

10000000
 27901

Amount Amount
0
5000
30000
34507
69507
27901
41605
1844

39761
habuj Rizvi
2021-2022
: 2022-2023
able Income
Remarks

Fully taxable
Fully taxable
Fully taxable
Tk. 30000 exempted yearly.
10% of basic salary or Tk. 120000 which one is lower would be the exemption limit.
Fully taxable
50% of basic salary or Tk. 25000 per month i.e. Tk. 300000 which one is lower would be the exemption limit.

TDS = Tk. 1444

TDS = Tk. 400
 Particulars Amount (Tk.)
Income from salary:
Basic Salary (Tk. 19000 X 12 months) 228000
Charge Allowance (Tk. 3200 X 12 months) 38400
Dearness Allowance (20% of basic salary) 45600
Bonus (Tk. 19000 X 2 times) 38000
House Rent Allowance
Medical Allowance (Tk. 300 X 12 months) 3600
Entertainment Allowance (Tk. 1000 X 12 months) 12000
Performance bonus 25000
Employer's contribution to provident fund 22800
Interest on provident fund 1000
Conveyance Allowance (car for office and private use)
Total taxable income

Assessee: Mr. Shabuj Rizvi

Income Year: 2021-2022
Assessment Year: 2022-2023
Statement of Tax Credit Income
Amount (Tk.)
Particulars
R.P.F
Actual Investment:
Employers and Employee's contribution to RPF 45600
Life Insurance premium 5000
Purchase of defense savings certificate 4000
Total actual Investment 54600

Or, 20% of taxable income 105960

Or, the Maximum limit 10000000

Which one is lower

Tax rebate (15% on actual investment) 8190

 Assessee: Mr. Shabuj Rizvi
Income Year: 2021-2022
Assessment Year: 2022-2023
Net Tax payable
Amount (Tk.)
Particulars
R.P.F
On first Tk. 300000 @ 0% 0
On next Tk. 100000 @ 5% 5000
On next Tk. 300000 i.e Tk. 129800, Tk. 107000, Tk. 107000 @ 10% 12980
Gross tax 17980
Less: Tax rebate 8190

Net tax payable 9790

 Assessee: Mr. Shabuj Rizvi
Income Year: 2021-2022
Assessment Year: 2022-2023
Statement of Taxable Income
Exemption (Tk.) R.P.F Govt. P.F U.R.P.F

0 228000 228000 228000

0 38400 38400 38400
0 45600 45600 45600
0 38000 38000 38000
60000 60000 60000
22800 0 0 0
0 12000 12000 12000
0 25000 25000 25000
0 22800 0 0
1611 0 0 0
60000 60000 60000
529800 507000 507000

Amount (Tk.)
Govt. P.F U.R.P.F

22800 0
5000 5000
4000 4000
31800 9000

101400 101400

10000000 10000000

4770 1350
Amount (Tk.)
Govt. P.F U.R.P.F
0 0
5000 5000
10700 10700
15700 15700
4770 1350

10930 14350
see: Mr. Shabuj Rizvi
me Year: 2021-2022
ment Year: 2022-2023
ent of Taxable Income
Remarks

Fully taxable
Fully taxable
Fully taxable
Fully taxable
Annual value or 25% of basic salary i.e. Tk. 90000 which one is higher will be directly included in the taxable incom
10% of basic salary or Tk. 120000 which one is lower would be the exemption limit.
Fully taxable
Fully taxable
Fully taxable
Exempted upto 14.5%
5% of basic salary or Tk. 60000 which one is higher would be included directly in the taxable income (net amount)
 Particulars Amount (Tk.)
Income from salary:
Basic Salary {(Tk. 39000 X 6 months) + (Tk. 40000 X 6 months)} 474000
House Rent Allowance (cash) 189600
Medical Allowance (Tk. 2000 X 12 months) 24000
Conveyance Allowance (Cash) 18000
Festival bonus (Tk. 39000 X 2 months)
House keeping Allowance
Telephone Allowance
Charge Allowance
Employer's contribution to RPF (10% of basic salary) 47400
Total Income from salary
Income from other sources:
Interest on Fixed Deposit 60000
Interest on Savings deposit 40000
Performance bonus
Total Taxable Income

Assessee: Mr. Mehdi Hasan

Income Year: 2021-2022
Assessment Year: 2022-2023
Statement of Tax Credit Income
Particulars Amount (Tk.)
Actual Investment:
Employers and Employee's contribution to RPF 94800
Life Insurance premium 60000
Purchase of shares 50000
Zakat 40000
Benevolent fund 24000
Group insurance fund 10000
Employee welfare fund 6000
Total actual Investment

Or, 20% of taxable income

Or, the Maximum limit
Which one is lower

Tax rebate (15% on 20% of taxable income)

Assessee: Mr. Mehdi Hasan

Income Year: 2021-2022
Assessment Year: 2022-2023
Net Tax payable
Particulars Amount (Tk.)
On first Tk. 300000 @ 0% 0
On next Tk. 100000 @ 5% 5000
On next Tk. 300000 @ 10% 30000
On next Tk. 400000 i.e. 143511 @ 15% 21527
Gross tax
Less: Tax rebate

Less: TDS (Tk. 6667 + Tk. 4444)

Net tax payable

 Assessee: Mr. Mehdi Hasan
Income Year: 2021-2022
Assessment Year: 2022-2023
Statement of Taxable Income
Exemption (Tk.) Net amount (Tk.)

0 474000
237000 0
47400 0
30000 0
78000
60000
12000
36000
0 47400
707400

6667 66667
4444 44444
25000
843511

Amount (Tk.)

284800

168702
 10000000

25305

Amount (Tk.)

56527
25305
31221
11111

20110
Assessee: Mr. Mehdi Hasan
Income Year: 2021-2022
Assessment Year: 2022-2023
Statement of Taxable Income
Remarks

Fully taxable
50% of basic salary or Tk. 25000 per month i.e. Tk. 300000 which one is lower would be the exemption limit.
10% of basic salary or Tk. 120000 which one is lower would be the exemption limit.
Tk. 30000 exempted yearly.
Fully taxable
Fully taxable
Fully taxable
Fully taxable
Fully taxable

TDS = Tk. 6667

TDS = Tk. 4444