The National Board of Revenue (NBR) has allowed individual taxpayers to seek a conditional time extension to submit paper-based income tax returns, provided they apply with valid justification within a specified deadline, officials said.
Under a recent directive issued in line with the Income Tax Act, 2023, the NBR reiterated that online submission of income tax returns through its official portal (www.etaxnbr.gov.bd) has been made mandatory for all natural person taxpayers, except those specifically exempted under a special order.
According to the order four specific categories of people will be exempted from this compulsion.
They are senior citizens aged 65 years or above, physically-challenged or especially abled taxpayers (upon submission of valid certification), Bangladeshi taxpayers residing abroad; and legal representatives filing returns on behalf of deceased taxpayers.
However, acknowledging technical difficulties faced by some taxpayers, particularly problems related to registration and access to the e-return system, the revenue authority has opened a limited window for relief.
According to the order, any natural person taxpayer — other than those already exempted — who is unable to submit their return online due to registration-related complications may apply to the concerned Deputy Commissioner of Taxes by January 15, 2026.
The application must clearly mention specific and reasonable grounds explaining why online filing was not possible.
