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After the government publishes a reliable translated text in English through an official gazette, we will incorporate the Authentic English Text here.

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75.Return of income:

(5) Every return under this section shall be filed, unless the date is extended under sub-section (6), on or before the Tax Day:

Provided that an individual being Government official engaged in higher 10[education or training on deputation or leave] or employed under lien outside Bangladesh shall file return or returns for the period of such deputation or lien, at a time, within three months from the date of his return to Bangladesh.

(6) The last date for the submission of a return for a person may be extended by the Deputy Commissioner of Taxes upon the application by the person in the prescribed form:

Provided that the Deputy Commissioner of Taxes may extend the date up to two months from the date so specified and he may further extend the date up to two months with the approval of the Inspecting Joint Commissioner.