It is mandatory for an individual assessee to submit the statement of assets, liabilities and lifestyle, if he
a) has a gross wealth over Tk. 4 million; or
b) owns a motor car; or
c) has made an investment in a house property or an apartment in the city corporation area.
If any individual, not being a shareholder director, having only income from salary or business or profession, he may opt not to submit the statement of lifestyle if his total income is less than Tk. 0.4 million.
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