Best Income Tax Lawyer in Dhaka | M Elahi & Associates

Best Income Tax Lawyer in Dhaka

Are you facing an income tax assessment dispute? Received a notice from the National Board of Revenue (NBR)? Struggling with complex tax compliance issues? Finding the best income tax lawyer in Dhaka can make the difference between costly penalties and favorable resolutions.

Income tax law in Bangladesh has undergone significant transformation with the introduction of the Income Tax Act 2023, replacing the nearly 40-year-old Income Tax Ordinance of 1984. The Finance Ordinance 2025 has further introduced sweeping changes, including the dissolution of NBR and establishment of the Revenue Policy Division (RPD) and Revenue Management Division (RMD).

These reforms have made tax compliance more complex, requiring specialized legal expertise to navigate successfully. Whether you’re an individual taxpayer, business owner, or corporate entity, having experienced income tax legal counsel is no longer optional—it’s essential.

Elahi Legal stands as one of Dhaka’s premier law firms specializing in income tax law. With a dedicated team of tax lawyers, chartered accountants, and legal consultants, we’ve successfully handled thousands of tax cases, saving our clients millions in potential liabilities while ensuring full compliance with Bangladesh’s evolving tax regulations.

This comprehensive guide will help you understand why you need an income tax lawyer, what services they provide, how to choose the best one, and how Elahi Legal can protect your financial interests.

Why You Need the Best Income Tax Lawyer in Dhaka

The Changing Tax Landscape

Bangladesh’s tax system has experienced revolutionary changes:

Income Tax Act 2023

• Completely new legislative framework
• Simplified tax structure
• Enhanced taxpayer rights
• Stricter compliance requirements
• New penalty provisions

Finance Ordinance 2025

• Revised tax slabs (6 tiers instead of 7)
• Tax-free threshold: BDT 350,000 (increasing to BDT 375,000 in FY 2026-27)
• Maximum tax rate: 30%
• New minimum tax rules
• Changed corporate tax rates

Administrative Reforms 2025

• NBR dissolved
• Revenue Policy Division (RPD) established
• Revenue Management Division (RMD) created
• New enforcement mechanisms
• Digital filing mandatory

These changes create both opportunities and challenges. An expert income tax lawyer helps you:

Navigate complex new regulations
Minimize tax liability legally
Avoid costly mistakes and penalties
Resolve disputes efficiently
Plan tax-efficient business structures
Protect against aggressive assessments

Common Tax Situations Requiring Legal Help

1. Tax Assessments and Audits

The Deputy Commissioner of Taxes (DCT) can audit your return even under the Universal Self-Assessment scheme. When selected for audit:

• You need to present comprehensive documentation
• Technical legal arguments may be required
• Improper handling can lead to heavy penalties
• Appeal options must be preserved

2. Tax Notices and Demands

Receiving a tax notice can be stressful. Common notices include:

• Notice for non-filing of returns
• Assessment completion notice
• Demand notice for tax payment
• Notice for hearing
• Penalty imposition notice

Each notice has specific response timelines and legal implications.

3. Tax Recovery Proceedings

If taxes remain unpaid, the Revenue Management Division can:

• Freeze bank accounts
• Attach properties
• Initiate recovery certificates
• File criminal cases
• Impose travel restrictions

4. Transfer Pricing Issues

For businesses with related-party transactions:

• Arm’s length price determination
• Transfer pricing documentation
• Advance Pricing Agreements (APA)
• TP audits and assessments

5. International Tax Matters

Cross-border taxation involves:

• Double taxation treaty applications
• Tax residency certificates
• Foreign income taxation
• Permanent establishment issues
• Withholding tax compliance

6. Corporate Tax Restructuring

Business transactions requiring tax planning:

• Mergers and acquisitions
• Business reorganizations
• Share transfers
• Demergers and spin-offs
• Liquidations and dissolutions

What Makes Elahi Legal the Best Income Tax Lawyer in Dhaka?

Comprehensive Tax Legal Services

At Elahi Legal, we provide end-to-end income tax legal solutions:

Tax Planning and Advisory

Individual Tax Planning

• Income structuring for tax efficiency
• Investment rebate optimization (15% on eligible investments)
• Tax-saving strategies within legal framework
• Wealth tax planning
• Estate and succession tax planning

Corporate Tax Planning

• Entity structure optimization
• Tax-efficient business models
• Dividend distribution planning
• Depreciation and expense planning
• Tax incentive utilization

Strategic Tax Advisory

• Business transaction tax implications
• M&A tax due diligence
• Regulatory compliance advisory
• Tax treaty optimization
• Risk assessment and mitigation

Tax Return Filing and Compliance

Comprehensive Return Preparation

• Individual returns (IT-11MUSAK)
• Corporate returns
• Partnership and firm returns
• Trust and estate returns
• Zero return filings

E-Return Filing Assistance

• NBR portal registration
• Digital certificate obtaining
• Return submission online
• Documentation support
• Acknowledgment tracking

Compliance Management

• Tax calendar maintenance
• Deadline monitoring
• Required document preparation
• Banking channel compliance
• Tax payment processing

Tax Assessment Representation

During Assessment

• Response to assessment notices
• Document presentation
• Legal argument preparation
• Officer interaction
• Negotiation for favorable assessment

Best Judgment Assessment Defense

• Challenging arbitrary assessments
• Presenting mitigating evidence
• Legal precedent citations
• Settlement negotiations

Tax Litigation and Appeals

Appellate Authority Level

• Commissioner of Taxes (Appeals)
• Preparation of appeal memorandums
• Evidence compilation
• Oral arguments
• Settlement exploration

Appellate Tribunal Level

• Income Tax Appellate Tribunal
• Technical legal arguments
• Case law citations
• Cross-examination of evidence
• Full representation

High Court Division

• Constitutional challenges
• Writ petitions
• Reference applications
• Judicial review
• Interpretation matters

Supreme Court (Appellate Division)

• Final appeals
• Leave to appeal applications
• Full bench hearings
• Landmark case handling

Special Tax Services

Tax Residency Certificates

• Application preparation
• Supporting documentation
• Liaison with authorities
• Certificate obtaining

Advance Tax Rulings

• Complex transaction queries
• Pre-transaction rulings
• Legal certainty obtaining
• Implementation guidance

Tax Exemption Applications

• Charitable organization exemptions
• Special industry exemptions
• Foreign investor exemptions
• Documentation and processing

Tax Recovery Defense

• Stay of recovery proceedings
• Installment arrangements
• Property attachment defense
• Bank account freezing challenges

Voluntary Disclosure Schemes

• Undisclosed income disclosure
• Penalty minimization
• Compliance regularization
• Clean slate strategies

Income Tax Law in Bangladesh: What You Need to Know

Current Tax Structure (FY 2025-26)

Individual Income Tax Slabs

Special Tax-Free Thresholds:

• Women taxpayers: BDT 400,000
• Senior citizens (65+ years): BDT 400,000
• Persons with disabilities: BDT 475,000
• Gazetted war-wounded freedom fighters: BDT 500,000

Minimum Tax Provisions

Even if calculated tax is lower, you must pay minimum tax:

City Corporation Areas:

• Dhaka North, Dhaka South, Chittagong: BDT 5,000
• Other city corporations: BDT 4,000

Outside City Corporations: BDT 3,000

New/First-time Taxpayers (FY 2026-27 onwards): BDT 1,000

Investment Tax Rebate

Taxpayers can claim 15% rebate on investments in approved sectors:

Eligible Investments:

• Life insurance premiums
• Contributory provident fund
• Approved debentures or bonds
• Government savings certificates
• Stocks and securities (listed companies)
• Approved pension schemes
• Donation to approved funds

Rebate Calculation: Lower of:

• 15% of actual investment
• BDT 1.5 Crore (15 million)
• Tax payable before rebate

Surcharge on Net Wealth

Additional surcharge applies if net wealth exceeds thresholds:

Note: Must own minimum 8,000 sq ft property and one car to be liable.

Corporate Tax Rates (FY 2025-26)

Publicly Traded Companies

• Listed companies (10%+ IPO): 20%
• Banks, insurance, financial institutions: 35%

Non-Listed Companies

• General rate: 27.5% (increased from 25%)
• Textile industries: 15% (with conditions)

Conditions for Reduced Rates:

• All transactions through banking channels
• Proper tax return filing
• Audited financial statements
• Compliance with other prescribed conditions

Key Compliance Deadlines

Individual Taxpayers:

• Return submission deadline: 30 November (annual)
• Tax payment: Before return filing
• Extension available: Up to 90 days (special circumstances)

Corporate Taxpayers:

• Return deadline: 15th day of 9th month from income year end
• Example: If year ends 30 June, deadline is 15 March next year

Tax Deducted at Source (TDS):

• Monthly deposit: Within 15 days of following month
• Annual statement: Within 90 days of year end

How to Choose the Best Income Tax Lawyer in Dhaka

Essential Qualifications to Look For

1. Educational Background

• Law degree (LL.B) from recognized university
• Specialized tax law training
• Chartered accountancy qualification (bonus)
• International tax certifications

2. Professional Experience

• Minimum 5+ years in income tax practice
• Track record in tax litigation
• Experience with NBR/tax authorities
• Handled cases in Appellate Tribunal and courts

3. Specialized Knowledge

• Deep understanding of Income Tax Act 2023
• Updated on Finance Ordinance 2025 changes
• Knowledge of international tax treaties
• Familiarity with sector-specific tax issues

4. Practical Expertise

• Successful case outcomes
• Negotiation skills with tax officers
• Court appearance experience
• Strategic tax planning capabilities

Questions to Ask Before Hiring

About Their Practice:

1. How many years have you practiced income tax law?
2. What percentage of your practice is income tax work?
3. Have you handled cases similar to mine?
4. What’s your success rate in tax appeals?

About Your Case: 5. What’s your assessment of my situation? 6. What are my legal options? 7. What’s the likely outcome? 8. What’s your recommended strategy?

About Costs and Communication: 9. What’s your fee structure? 10. What additional costs should I expect? 11. How will we communicate during the case? 12. Who will actually handle my work?

Red Flags to Avoid

Guarantees of specific outcomes
Unusually low fees (quality matters)
Lack of specific tax law experience
Poor communication or responsiveness
No written engagement agreement
Encouraging illegal tax evasion
Unable to explain complex issues clearly

Common Income Tax Issues and Legal Solutions

Issue 1: Assessment Higher Than Expected

Problem: Tax officer assessed income higher than declared.

Legal Solutions:

• Review assessment order for errors
• Challenge incorrect assumptions
• Present supporting documentation
• File appeal within 60 days
• Negotiate reduced assessment
• Consider advance tax deposit to avoid interest

Elahi Legal Approach: We thoroughly analyze the assessment order, identify legal and factual errors, prepare comprehensive appeal memorandum, and represent you before appellate authorities to secure favorable outcomes.

Issue 2: Penalty for Late Filing

Problem: Filed return after deadline, facing 10% penalty.

Legal Solutions:

• Demonstrate reasonable cause for delay
• Apply for penalty waiver
• Show compliance history
• File rectification application if wrongly imposed

Success Rate: We’ve secured penalty waivers in 70%+ cases with genuine reasons.

Issue 3: Tax Recovery Proceedings

Problem: Bank account frozen or property attachment threatened.

Legal Solutions:

• File stay application immediately
• Challenge recovery if assessment under appeal
• Arrange installment payments
• Seek adjustment against refunds
• Writ petition in High Court if necessary

Urgent Response: We provide same-day legal response to recovery actions.

Issue 4: Transfer Pricing Adjustment

Problem: Tax authority adjusted related-party transaction prices.

Legal Solutions:

• Present transfer pricing documentation
• Demonstrate arm’s length nature
• Use comparable uncontrolled price method
• File Advance Pricing Agreement
• Appeal to Appellate Tribunal

Specialized Expertise: Our team includes CA-qualified tax experts for TP matters.

Issue 5: Double Taxation

Problem: Income taxed in both Bangladesh and foreign country.

Legal Solutions:

• Claim foreign tax credit
• Apply tax treaty provisions
• Obtain Tax Residency Certificate
• Prove payment of foreign tax
• Mutual Agreement Procedure (MAP)

International Experience: We handle complex cross-border tax issues regularly.

Issue 6: TDS Mismatch

Problem: TDS deducted but not reflected in tax credit.

Legal Solutions:

• Obtain TDS certificates
• File rectification application
• Contact deductor for correction
• Lodge complaint with tax office
• Appeal if credit denied

Resolution Time: Usually 1-3 months with proper documentation.

Landmark Income Tax Cases in Bangladesh

Important Supreme Court Judgments

1. Commissioner of Taxes vs. Bangladesh Textile Mills Corporation (2012)

Issue: Interpretation of business income vs. capital gains

Ruling: Regular business transactions constitute business income even if asset sales involved.

Implication: Clarified income classification, affecting tax rate application.

2. Transcom Electronics Limited vs. DCT (2015)

Issue: Transfer pricing adjustment on management fees

Ruling: Tax authority must prove related-party transaction not at arm’s length.

Implication: Burden of proof on tax department in TP cases.

3. Habib Bank Ltd. vs. NBR (2018)

Issue: Taxability of foreign branch income

Ruling: Foreign branch income exempt if already taxed abroad under treaty.

Implication: Prevented double taxation, supported tax treaty application.

4. Abdul Monem Limited vs. Commissioner (Appeals) (2020)

Issue: Depreciation on leased assets

Ruling: Lessee entitled to depreciation if bearing wear and tear risk.

Implication: Clarified depreciation rights in leasing arrangements.

5. Grameenphone Ltd. vs. NBR (2023)

Issue: Withholding tax on license fees to foreign parent

Ruling: Royalty withholding provisions applicable; treaty rate applies.

Implication: Defined royalty for telecom sector, treaty benefit confirmed.

Recent Tax Tribunal Decisions (2024-2025)

Tax Residency Determination

Multiple cases clarified the 182-day physical presence rule and exceptional circumstances.

Startup Tax Exemptions

Tribunal favored startups meeting criteria despite procedural delays in certificate issuance.

Penalty Waivers

Increased leniency for first-time filers and those with genuine compliance issues.

Tax Planning Strategies for Different Taxpayers

For Salaried Individuals

Optimize Investments for Rebate

• Invest BDT 10-15 lakh in approved securities
• Claim 15% rebate (BDT 1.5-2.25 lakh tax savings)
• Diversify across life insurance, PPF, savings certificates

Structure Allowances Properly

• Medical allowance: Up to BDT 120,000/year (exempt)
• Conveyance: Up to BDT 30,000/year (exempt)
• House rent: 50% of basic salary (exempt)

Utilize Provident Fund

• Both employer and employee contributions exempt
• Interest earned is tax-free
• Maximizes retirement savings

For Business Owners

Choose Right Business Structure

• Company vs. Proprietorship vs. Partnership
• Consider tax rates: Company 27.5%, Individual up to 30%
• Factor in compliance costs vs. tax savings

Expense Optimization

• All business expenses through banking channels
• Proper documentation maintenance
• Depreciation planning
• Salary structuring for family members

Revenue vs. Capital Expenditure

• Revenue expenses: Immediate deduction
• Capital expenses: Depreciation over years
• Plan timing for tax efficiency

For Companies

Achieve Listed Company Status

• Tax rate: 20% vs. 27.5% for non-listed
• Requirements: 10%+ IPO
• Long-term tax savings significant

Transfer Pricing Documentation

• Maintain contemporaneous TP documentation
• Consider Advance Pricing Agreement
• Avoid costly adjustments and penalties

Tax Loss Utilization

• Carry forward losses for 6 years
• Plan profitable years strategically
• Adjust timing of income and expenses

For Expatriates and NRIs

Determine Tax Residency Carefully

• 182 days rule
• Bangladesh vs. foreign residency
• Tax treaty benefits

Foreign Income Planning

• Report foreign income if resident
• Claim foreign tax credit
• Obtain Tax Residency Certificate

Exit Planning

• Capital gains tax on asset sales
• Wealth repatriation procedures
• Final tax clearance

Digital Tax Compliance: E-Filing and Online Services

NBR E-Return Portal

Registration Process:

1. Visit NBR website (nbr.gov.bd)
2. Click “Online Services” → “e-Return”
3. Register with e-TIN
4. Create secure password
5. Verify email and mobile

Filing Process:

1. Log in to portal
2. Select return form type
3. Enter income details
4. Upload supporting documents
5. Calculate tax
6. Make online payment
7. Submit return
8. Download acknowledgment

Benefits:

• 24/7 filing availability
• Automatic calculation
• Instant acknowledgment
• Reduced errors
• Paperless process
• Faster refunds

Digital Tax Services by Elahi Legal

We assist with:

• E-TIN registration
• Digital certificate obtaining
• Online return preparation
• Portal navigation support
• Technical issue resolution
• Digital document management

Technology-Enabled Practice:

• Secure client portal
• Document sharing via cloud
• Real-time case updates
• Video consultations
• Digital payment options

Frequently Asked Questions

1. When should I hire an income tax lawyer?

Hire a tax lawyer when:

• Facing tax assessment or audit
• Received notice from tax authorities
• Planning major business transactions
• Dealing with complex international tax
• Facing penalties or recovery
• Starting a new business
• Need strategic tax planning

2. What’s the difference between a tax lawyer and tax consultant?

Tax Lawyer:

• Legal representation rights
• Can appear in courts
• Litigation expertise
• Legal argument skills
• Attorney-client privilege

Tax Consultant:

• Return preparation focus
• Accounting expertise
• Tax calculation skills
• Compliance management
• No court representation

Best: Firms like Elahi Legal combining both.

3. How long does a tax appeal take?

Timeline varies:

• Commissioner (Appeals): 6-18 months
• Appellate Tribunal: 1-3 years
• High Court: 2-5 years
• Supreme Court: 3-7 years

Our focus: Expediting through proper documentation and follow-up.

4. Can I negotiate my tax assessment?

Yes, negotiation possible:

• During assessment proceedings
• At appellate stage
• Through settlement schemes
• Voluntary disclosure programs

Success depends on: Facts, documentation, legal positions, negotiation skills.

5. What happens if I don’t file tax returns?

Consequences:

• 10% penalty on last assessed tax
• Best judgment assessment
• TIN disabling
• Bank account issues
• Travel restrictions (potentially)
• Criminal prosecution (extreme cases)

Solution: File immediately, seek legal help for penalty waiver.

6. Are legal fees tax-deductible?

For Businesses: Yes, legal fees for tax matters are deductible business expenses.

For Individuals: Generally not deductible in personal tax computation.

7. How can I minimize tax legally?

Legal strategies:

• Maximize investment rebate
• Optimize business structure
• Plan income timing
• Utilize allowed deductions
• Proper expense documentation
• Tax treaty benefits

Illegal methods we never recommend:

• Underreporting income
• Fake expenses
• Undisclosed accounts
• False documentation

8. What documents should I keep for tax purposes?

Individuals:

• Salary certificates
• Investment proofs
• Bank statements
• Property documents
• Previous tax returns

Businesses:

• Financial statements
• Invoices and receipts
• Banking records
• Contracts and agreements
• Asset registers

Retention period: Minimum 5 years

9. Can foreign companies operate in Bangladesh without tax issues?

Yes, with proper planning:

• Determine tax residency
• Understand permanent establishment rules
• Apply tax treaty provisions
• Maintain proper documentation
• Comply with withholding tax
• File regular returns

We help: Foreign companies establish tax-efficient Bangladesh operations.

10. What if I disagree with my tax lawyer’s advice?

You should:

• Ask for detailed explanation
• Request alternative options
• Seek second opinion if needed
• Make informed decision yourself
• Remember lawyer advises, you decide

At Elahi Legal: We encourage questions and ensure you understand all implications.

Why Elahi Legal is Your Best Choice

Our Unique Advantages

1. Multidisciplinary Team

• Tax lawyers
• Chartered accountants
• Legal researchers
• Former tax officials
• International tax experts

2. Comprehensive Services

• Planning to litigation
• Individual to corporate
• Domestic to international
• Contentious to advisory

3. Client-Centric Approach

• Personalized attention
• Regular updates
• Transparent communication
• Competitive fees
• Long-term relationships

4. Technology-Enabled

• Digital case management
• Secure document sharing
• Video consultations
• Mobile accessibility
• Real-time tracking

5. Pan-Bangladesh Coverage

• Dhaka headquarters
• Network across Bangladesh
• All tax offices covered
• Court representation everywhere

Professional Affiliations

• Bangladesh Bar Council
• Dhaka Bar Association
• International Fiscal Association (IFA)
• Tax Lawyers Association
• Institute of Chartered Accountants of Bangladesh (ICAB)

Corporate and Commercial Law

• Company formation
• Commercial contracts
• Corporate governance
• Business transactions

Banking and Financial Services

• Banking regulations
• Financial compliance
• Loan documentation
• Securities law

Litigation Services

• Civil litigation
• Commercial disputes
• Writ petitions
• Appeals

Alternative Dispute Resolution

• Mediation
• Arbitration
• Negotiation
• Settlement

Take Action Today: Protect Your Financial Future

Income tax matters don’t improve with delay. Whether you’re facing an immediate tax issue or planning for the future, expert legal guidance is invaluable.

Don’t Let Tax Problems Overwhelm You

The best time to engage an income tax lawyer is before problems arise. But if you’re already in a tax dispute, acting quickly can save you significant money and stress.

Get Started Now: Free Consultation

Elahi Legal offers:

Free Initial Consultation – Discuss your situation without obligation
Same-Day Response – We understand tax matters are urgent
Confidential Discussion – Attorney-client privilege protects you
Clear Action Plan – Know your options and next steps
Transparent Pricing – Understand costs before engagement

Contact Information

Call Us: +880-17175-54759 (24/7 Available)

Office Visit:
Elahi Legal
Eastern Arzoo Suite No. 1 (11th Floor)
61, Bijoy Nagar
Dhaka-1000, Bangladesh

Office Hours:
Saturday-Thursday: 9:00 AM – 6:00 PM
Friday: Closed

Online:
Website: https://elahilegal.com/
Book Appointment: Contact Page

What Happens When You Contact Us?

Step 1: Initial Contact

• Call, email, or visit our office
• Brief description of your situation
• Schedule consultation appointment

Step 2: Consultation Meeting

• Discuss your tax issue in detail
• Review relevant documents
• Receive preliminary assessment
• Understand your legal options

Step 3: Engagement Decision

• Receive fee quote
• Review engagement terms
• Sign agreement if proceeding
• Begin immediate work

Step 4: Case Handling

• Detailed case analysis
• Strategy development
• Action implementation
• Regular updates throughout

Step 5: Resolution

• Favorable outcome achievement
• Final documentation
• Post-case support
• Ongoing relationship

Conclusion: Your Tax Success Starts Here

Finding the best income tax lawyer in Dhaka is a critical decision that affects your financial well-being. With Bangladesh’s tax system becoming increasingly complex, having experienced legal counsel is not a luxury—it’s a necessity.

Key Takeaways:

1. Act Early: Tax problems don’t resolve themselves
2. Choose Expertise: Specialized knowledge matters
3. Value Quality: Cheap lawyers cost more long-term
4. Plan Ahead: Prevention beats cure
5. Stay Compliant: Peace of mind is priceless

Elahi Legal combines legal expertise, accounting knowledge, and practical experience to deliver superior tax legal services. Our client-focused approach, proven track record, and comprehensive service offering make us the preferred choice for individuals and businesses across Bangladesh.