[Manual]
Manual on How to use Specimen formate ITR AY 2026-2027
Sl. No: | Particulars
Step 01 | Copy this Specimen formate for your client to calculate Salary Tax for both Local & foreigners from July to June, ''X'' year
Step 03 | Please keep this file on Server ( Tax & Vat > Individual Income Tax Return > AY 2026-2027)
Step 03 | Rename file's name by ''Employees Salary Tax Calculation AY [XYZ]''
Step 04 | Please only update Salary Structure sheet for both Local & Foreigner. After that full calculation will be completed automatically Except Investment Rebate
Step 05 | To calculate Investment, please fill up "Rebate on Investment'' on Salart Tax Calculation sheet
Step 06 | Please update ''Tax Deposit''portion on SalaryTax Calculation sheet every month based on original Deposited challans
Step 07 | Please update ''Challans Details '' portion on Salary Tax Calculation sheet every month based on original Deposited challans
[Salary Tax Calculation_New]
XYZ Company
Computation of Income and Tax Liability
LOCAL
01 | 02
Name of Empoyees' | KHADEMUL | B
TIN No: | 0 | 0
Designation | Asst. Manager Marketing & Merchandising | 0
Name of the employer | Tokyo Consulting Firm Limited | 0
Gender | Male | Male | Address
Residential Status | Resident | 0 | Residential Status
Employment period | 10/1/25 | 1/0/00 | Joining date
Income Year | 2025-2026 | 0 | Income Year
Assessment Year | 2026-2027 | 0 | Assessment Year
Income from Salary:
Basic Salary | 396,000 | - | Basic Salary
House Rent | 90,000 | - | House Rent
Conveyance | - | - | Conveyance
Medical Allowance | 54,000 | - | Medical Allowance
Performance bonus | 88,000 | - | Performance bonus
PF Contribution of Employeer | - | - | PF Contribution of Employeer
Other Allowance | - | - | Other Allowance
Total Income from Salary | 628,000 | - | Total Income from Salary
Less: Exempted Income from Salary | 209,333 | - | Less: Exempted Income from Salary
Taxable Income | 418,667 | - | Taxable Income
Taxability Check | TRUE | FALSE
Tax Calculation: | Male | Female
On 1st | Tk. | 375,000 | 425,000 | Nil | - | -
On next | Tk. | 300,000 | 300,000 | 10% | 4,367 | -
On next | Tk. | 400,000 | 400,000 | 15% | - | -
On next | Tk. | 500,000 | 500,000 | 20% | - | -
On next | Tk. | 2,000,000 | 2,000,000 | 25% | - | -
Balancing | Tk. | - | - | 30% | - | -
A. Gross tax liability | 4,367 | -
Rebate on Investment Allowance:
Particulars | Allowable Limit | - | -
Life Insurance | 10% of insurance premium paid or 120000 | - | -
Contribution to provident fund | Contribution of tax payer | - | -
Contribution to provident fund | Contribution of employer | - | -
Govt Securities (Saving Certificate) | 500,000 | - | -
DPS | 120,000 | - | -
Share securities | Unlimited | - | -
Total Investment | - | -
Calculation of Investment rebate | -
1. 15% of total Investment | -
2. 3% of Total taxable income | 12,560 | -
3. Maximun Limit 1,000,000
Total Investment Rebate (B) | - | -
B. Net Tax Liability (A-B) | 4,367 | -
Minimum Tax Liability | 5,000 | -
Less: Already Deposited into Govt. Treasury (See below) | - | -
Remaining Tax Liability yet to be paid | 5,000 | -
Allocation to remaining month from July, to June, | 9 | 12
Per Month | 556 | -
Tax Deposited
Name of Month | Amount in Tk. | Amount in Tk.
July, 2025
August, 2025
September, 2025
October, 2025
November, 2025
December, 2025
January, 2026
February, 2026
March, 2026
April, 2026
May, 2026
June, 2026
Total Deposited | - | -
Challans Details
Name of Month | Challan No: | Challan No:
July, 2025
August, 2025
September, 2025
October, 2025
November, 2025
December, 2025
January, 2026
February, 2026
March, 2026
April, 2026
May, 2026
June, 2026
[Salary Structure-Local]
Sl. No.: | 01 | 02
Name of Empoyees' | KHADEMUL | B
TIN No:
Designation | Asst. Manager Marketing & Merchandising
Name of the employer | Tokyo Consulting Firm Limited
Gender | Male
Residential Status | Resident
Joining date | 10/1/25
Income Year | 2025-2026
Assessment Year | 2026-2027
Salary-Before Increment- July 2025 to June 2026
Basic Salary | 44,000
House Rent | 10,000
Conveyance | 0
Medical Allowance | 6,000
Gross Salary | 60,000 | 0
Festival Bonus | 88,000 | 0
PF Contribution of Employeer
Other Allowance
Total | 148,000 | 0
Salary-After Increment- ▲▲ 2025 - ▲▲ 2025
Basic Salary
House Rent
Conveyance
Medical Allowance
Gross Salary | 0 | 0
Performance bonus | 0 | 0
PF Contribution of Employeer
Other Allowance
Total | 0 | 0
Total Salary
Basic Salary | 396,000 | 0
House Rent | 90,000 | 0
Conveyance | 0 | 0
Medical Allowance | 54,000 | 0
Gross Salary | 540,000 | 0
Performance bonus | 88,000 | 0
PF Contribution of Employeer | 0
Other Allowance | 0
Total | 628,000 | 0
[A San-Annual Tax Calculation]
Computation of Total Income and Income Tax Liability:
Name | : | KHADEMUL
E-TIN | : | 0.000000000E+00
Designation | : | Asst. Manager Marketing & Merchandising
Name of the employer | : | Tokyo Consulting Firm Limited
Gender | : | Male
Residential Status | : | Resident
Employment period | : | 10/1/25
Income Year | : | 2025-2026
Assessment Year | : | 2026-2027
A) Income from Salary
Particulars | Amounts
Basic Salary | 396,000
House Rent | 90,000
Conveyance | -
Medical Allowance | 54,000
Performance bonus | 88,000
PF Contribution of Employeer | -
Other Allowance | -
Total Income from Salary | 628,000
Less: Exempted Income from Salary | 209,333
Taxable Income | 418,667
Income Tax Calculation
Particulars | Taxable Income | Tax rate | Income Tax
Tax Calculation:
On 1st | 375,000 | 0% | 0
On next | 43,667 | 10% | 4,367
On next | 15% | 0
On next | 20% | 0
On next | 25% | 0
On next | 30% | 0
Total Tax Liability (A) | 418,667 | 4,367
Total tax liability for the year
Calculation of Investment rebate
1. 15% of total Investment | -
2. 3% of Total taxable income | 12,560
3. Maximun Limit 1,000,000 | -
Total Investment Rebate (B) | -
B. Net Tax Liability (A-B) | 4,367
Less: Already Deposited into Govt. Treasury (See below) | -
Remaining Tax Liability yet to be paid | 4,367
Note: Excess balance will be adjusted in the next income year.
[A San Salary Certificate]
November 6, 2025
SALARY CERTIFICATE
This is to certify that Mr. ….. is a permanent employee of the Company. The Company has paid Tk. 1,072,322/= from 1st July 2023 to 30th June 2024 for the Income Year 2023-2024. The breakdowns of his gross salary are as follows:
Particulars | Total Salary
Basic Salary | 396,000
House Rent | 90,000
Conveyance | -
Medical Allowance | 54,000
Performance bonus | 88,000
PF Contribution of Employeer | -
Other Allowance | -
Total | 628,000
(Taka in Word:
An amount of Tk. 5,928/= (Tk. Five Thousand Nine Hundred and Twenty-Eight Taka Only) has been deducted at source from his salary for the income year from 1st July 2023 to 30th June 2024 and deposited to the government exchequer. The breakup of the challan is as follows:
Sl. No. | Name of Month | Challan No: | Amount in Tk.
01 | July, 2025 | 0 | -
02 | August, 2025 | 0 | -
03 | September, 2025 | 0 | -
04 | October, 2025 | 0 | -
05 | November, 2025 | 0 | -
06 | December, 2025 | 0 | -
07 | January, 2026 | 0 | -
08 | February, 2026 | 0 | -
09 | March, 2026 | 0 | -
10 | April, 2026 | 0 | -
11 | May, 2026 | 0 | -
12 | June, 2026 | 0 | -
Total | -
We also ensure that the company has deducted BDT. 51,390 /= as Provident Fund contribution of employee and employer’s part.
______________________
Authorized Signatory
[Schedule-C]
Schedule-C
Particulars of tax deducted at source from salaries
June, 2026
1. Particulars of the employee from whom the deduction of tax is made | 2. Payment of deducted tax to the credit of the Government
Sl. No | Name | Designation | TIN | Basic Salary | Bonus, arrear, advance, leave encashment, overtime | House rent allowances | Conveyance allowances | Medical allowances | Other allowances | Non-cash benefits: Accomodation | Non-cash benefits: Transport | Non-cash benefits: Other | Contribution of employer in RPF/GF/PF | Total | Amount of Tax deducted | Challan No* | Challan Date | Bank Name | Amount | Remarks
1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 1 | 2 | 3 | 4 | 5
1 | KHADEMUL | Asst. Manager Marketing & Merchandising | 0 | - | - | - | - | - | - | - | -
2 | B | 0 | 0 | - | - | - | - | - | - | - | -
3 | -
4 | -
5 | -
6 | -
7 | -
8 | -
9 | -
10 | -
Total | - | - | - | - | - | -
Signature and Seal | P
Name
Designation
Date
2
170698
6034
98907
[Schedule- F (PART-I)]
Statement Regarding the Payment of Salary
Under Section 177 of the Income Tax Act, 2023 (Schedule-F)
Financial Year: | 2023-2024
Name of the Employer: | TIN : | TCAN
Address: | Phone: | Email:
PART I
Particulars of the employee from whome tax is deducted | Basic Pay | House Rent | Conveyance Allowance | Bonus, Arrear, Advance, Leave, Overtime | Medical Allowance | Overtime | Value Of Non-Cash Benefites: Accommodation | Value Of Non-Cash Benefite: Conveyance | Value Of Non-Cash Benefite: Others | Employer's contribution to Recognized Provident/Gratuity/Pension Fund | Others (Non-Perquisite) | Total | Amounts Of Tax Deducted | Payment of deducted tax to the credit of the Government | Remarks
Sl. No | Name of Employee | Designation | TIN
1 | 2 | 3 | 4 | 5 | 6 | 8 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19
3 | KHADEMUL | Asst. Manager Marketing & Merchandising | 0 | 396,000 | 90,000 | - | 88,000 | 54,000 | - | - | 628,000 | - | -
4 | B | 0 | 0 | - | - | - | - | - | - | - | - | - | - | - | - | - | -
5 | - | - | - | - | - | -
6 | - | - | - | - | - | -
7 | - | - | - | - | - | -
8 | - | - | - | - | - | -
9 | - | - | - | - | - | -
10 | - | - | - | - | - | -
11 | - | - | - | - | - | -
12 | - | - | - | - | - | -
Total | - | - | - | - | - | - | -
Mention the amount in taka (৳) = Six Million Eight Hundred and Fifty Thousand Taka only.
[Schedule- F (PART-II & III)]
PART-II
A. Payment made to the employees not having twelve-digit TIN
A1 | Number of employees without Twelve-digit TIN | 0
A2 | Total amount of payments as salaries to employees (payments constituting income classifiable under the head "Salaries")
A3 | Total amount of such payments made to employees not having twelve-digit TIN
A4 | Percentage of payment to employees not having twelve-digit TIN (A3÷A2) x 100
B. Payment made to foreign employees
B1 | Number of foreign employees | 2
B2 | Total amount of payments as salaries to employees (payments constituting income classifiable under the head "Salaries")
B3 | Total amount of such payments made to foreign employees
B4 | Percentage of payment to foreign employees (B3÷B2) x 100
C: | Details of cash reimbursement made to the employees in addition to the amount mentioned in PART I
PART-III
Sl. No. | Name of employee | Designation | Twelve-digit TIN | Amount of cash reimbursement | Purpose of reimbursement | Pension | Gratuity | Others Retirement Benefits | Interest On Registered Provident Fund | Salary | Tax Exempted Income | Investment Tax Rebate | Approved Tax Credit(Eligible Tax Amount) | Remarks
1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15
1
2
3
4 | -
5
I certify that –
(c) I am competent and Authorized to make the statement;
(d) The particulars given in the statement are correct and complete.
Signature & Seal
Name :
Authorized Representative
Date of Signature: