How to Respond to an Income Tax Notice in Bangladesh (Section 83, 84, 85)

Receiving a formal notice from the National Board of Revenue or your Deputy Commissioner of Taxes (DCT) is time-sensitive. Understanding the statutory section cited—whether Section 83 verification, Section 84 best judgment, or Section 85 audit notice—is critical to compiling an effective legal response.

Critical Rule: Never ignore a tax notice. Failure to respond within the stipulated timeline entitles the DCT to finalize an ex-parte 'Best Judgment Assessment' under Section 84, arbitrarily estimating your income and imposing maximum tax demands.

Common Types of Income Tax Notices

• Section 83(2) Notice: Summons the taxpayer to produce books of accounts, bank statements, or supporting evidence for return verification.

• Section 84 Notice: Notice of intention to perform Best Judgment Assessment when a return is incomplete or unsubmitted.

• Section 166 Notice: Notice demanding submission of past overdue income tax returns.

• Section 212 Notice: Notice to freeze commercial bank accounts for unpaid certified tax demands.

Step-by-Step Response Strategy

• Note Deadlines Immediately: Verify the date of receipt and compute the exact statutory response window.

• Examine the Scope: Identify whether the tax officer is questioning specific income items, bank credits, or wealth statements.

• Compile Corroborating Evidence: Gather matching bank statements, withholding tax certificates, and purchase/sales registers.

• Draft a Formal Written Submission: Address every item raised in the notice clearly, citing relevant statutory provisions.

• Engage Experienced Advocates: Have a Supreme Court or Taxes Bar Association advocate represent your case during circle hearings.