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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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(1) All individuals obligated to submit returns under Section 166 shall file their returns using the self-assessment method as per Section 180:

However, it is stipulated that an individual, other than companies, banks, insurance and financial institutions, and other firms, and non-residents of Bangladesh may submit the standard return.

(2) For the purpose of this section, the term "standard return" refers to the return filed for determining tax under Section 183 or 184.