Persons who are compulsorily liable to submit Income Tax Return.

 

VAT Consultant Exam preparation sylabus and Marks Allocations.

 

Advance Tax and Simple Interest.

 

আয়কর রিটার্ন দাখিলের সময়

 

আয়কর রিটার্ন দাখিল না করলে কি হয়

 

Supplementary Duty (SD):

 

It is imposed on:                                                              

·            *  Luxury goods

·             *  Non-essential goods

·            *  Undesirable goods

  *  Other goods and services

 

Fair market price as per VAT & SD Act. 2012.

 

·         The consideration for a supply arrived at on the basis of a normal relation between a buyer and a seller, who are not associated with each other;

·         if it is not possible to arrive at a fair market price as prescribed in clause (a) above, it would then be the consideration of a similar supply made previously under similar circumstances;

         -     if it is not possible to arrive at a fair market price by the above means, it may be determined by the Board on the basis             of  an impersonal average of considerations arrived at in the course of normal business relations among buyers and                         sellers, who are not associated with one another