Submitting an income tax return is a legal obligation for every TIN (Tax Identification Number) holder, whether taxable or not. Even individuals with no income must file returns to inform the government about their financial status. For those whose earnings fall within the tax-free threshold, this process involves filing a “zero return” — a declaration with no tax payable. Thanks to digital platforms, this can now be done easily online. Here’s a step-by-step guide to filing zero income tax returns in Bangladesh.

What is a zero return?

A “zero return” is a tax return filed without any payment. It applies when a person’s declared income is within the tax-free limit, or when exemptions, rebates, or advance tax payments reduce liability to zero. While no tax is due, filing remains mandatory to disclose income, expenses, assets, and liabilities, ensuring compliance and proper record-keeping.

Who can file a zero return?

TIN-holders whose annual income falls within the following limits may file a zero return:

• Women and individuals aged 65 or above: Up to Tk4,00,000
  
• Third gender and persons with disabilities: Less than Tk4,75,000
  
• Gazetted war-wounded freedom fighters: Up to Tk5,00,000
  
• All other individuals: Not exceeding Tk3,50,000
  

Filing Zero-Income Tax Return Online

Step 1: Log in
Go to the NBR e-return portal (https://etaxnbr.gov.bd/#/auth/sign-in). Gather all necessary documents (income, expenditure, debt, and asset details) for accuracy.

Step 2: Choose return type
You can file either a single-page or detailed return.

• Single-page: Income, expenses, and assets entered manually.
  
• Detailed return: Calculations are generated automatically.
  

Step 3: Answer income question
The form begins by asking if you have taxable income.

• If No, income heads will be disabled.
  
• If Yes (but income is exempt/rebated), a zero return applies.
  

Step 4: Complete other sections
Fill out Assessment, Additional Information, IT10B (for assets and debts), and Expenditure pages. If IT10B is active, Assets and Liabilities will also appear.

Step 5: Submit return
After completing all fields, click Proceed to Online Return → Submit Return.

Filing zero return in Sanchayapatra

For Sanchayapatra holders, additional steps are required:

1. Select the detailed return option.
   
2. When asked about taxable income, select Yes. Under Heads of Income, choose Income from Financial Assets.
   
3. On the Rebate page, select Approved Savings Certificate and input details. The rebate (max BDT 5,00,000) will auto-generate.
   
4. Enter profit earned from Sanchayapatra, including TDS (Tax Deducted at Source). Record this again under Claim Source Tax.
   
5. Reconfirm amounts in Assets and Liabilities. Ensure Fund Outflow and Source of Funds match.
   
6. Check updated source tax status under Tax Payment Status.
   
7. Return to the Tax and Payment page. The final payable amount should now show as zero.
   
8. Review and submit the return.
   

Final thoughts

Submitting a zero return in Bangladesh is straightforward if documents are prepared in advance and all details are consistent. Whether filing for general income or Sanchayapatra, ensuring accurate rebates and TDS updates will make the process smooth.