Principles of Taxation (Bangladesh) Question Bank

About this question bank

A focused multiple-choice practice library covering every chapter of the ICAB Certificate-Level Principles of Taxation syllabus, fully aligned to the Income Tax Act 2023, VAT and Customs Act. Drill basic concepts, heads of income, allowances and exemptions, TDS/TCS, advance tax, assessments, appeals, penalties, professional ethics and indirect taxes. No timer, instant explanations, unlimited retries.

What you'll practise

Chapters

1. Chapter 1: Basic Concepts of Taxation & Bangladesh Tax System

   Direct vs indirect taxes, canons of taxation, residential status, scope of income, tax year and assessment year under ITA 2023.
   40 Q
2. Chapter 2: Tax Administration & Authorities

   NBR structure, income tax authorities, jurisdiction, Taxes Appellate Tribunal and powers of tax authorities.
   40 Q
3. Chapter 3: Charge of Income Tax & Heads of Income

   Charging section, heads of income, total income, classification rules and tax rates for individuals and companies.
   40 Q
4. Chapter 4: Income from Employment

   Salary, perquisites, allowances, valuation of benefits and computation of taxable employment income.
   40 Q
5. Chapter 5: Income from Property, Agriculture & Other Sources

   Income from rent (house property), agricultural income, financial assets and other sources under ITA 2023.
   40 Q
6. Chapter 6: Income from Business & Capital Gains

   Business income, allowable and disallowable expenses, depreciation, capital gains computation and exemptions.
   40 Q
7. Chapter 7: Allowances, Exemptions & Set-off of Losses

   Investment tax credit, tax-free income, tax holiday, set-off and carry-forward of losses.
   40 Q
8. Chapter 8: TDS / TCS, Advance Tax & Return of Income

   Withholding rules, TDS rates, advance tax instalments, return filing obligations, due dates and revised returns.
   40 Q
9. Chapter 9: Assessment, Appeals, Penalties & Professional Ethics

   Self-assessment, universal self-assessment, audit, appeals, ADR, penalties, prosecution and ethics for tax practitioners.
   40 Q
10. Chapter 10: VAT & Customs

    VAT Act 2012 framework, input/output VAT, registration, returns; Customs Act 1969 — duty types, valuation, classification and procedures.
    40 Q