History of Income Tax in Bangladesh. Direct Taxes and Indirect Taxes. Income Definitions: Agricultural Income, Annual Value-Assessment, Assessment, Assessment Year and Income Year. Capital Assets and Capital Gains, Income Perquisite, Profits in Lieu of Salary, Total Income and Taxable Income, Written Down Value and Depreciation. Income Tax Authority and Powers of Income Tax Authority. Charge of Income Tax. Scope of the Total Income, Income Deemed to Accrue or Arise in Bangladesh. Unexplained Investments Deemed to be Income. Heads of Income: Agricultural Income, Income from House Property, Income from Business or Profession, Capital Gain, Income from other Sources, Methods of Accounting. Carry forward and Set Off of Losses, Computation of Total Income. Exemption and Allowances, Advance Payment of Tax, Tax Deducted at Source, Return of Income, Different Types of Assessment, Special Provision Relating to Avoidance of Tax, Requirement of Furnishing Certain Information, Imposition of Penalty, Recovery of Tax, Double Taxation Relief, Refunds, Appeal & References. Also Brief Discussion on Value Added Tax, Gift Tax, Shrimp Cultivation Tax, Land Development Tax, Travel Tax etc.