: Under Roth Act 2015, every person will be considered eligible to pay income tax if the income limit of taxpayer (including non-resident Bangladeshi) , Hindu joint family , partnership firm , individual association and artificial person created by law is above Rs . 2,50,000 / =. . Provided that (1) a woman and a person of 65 years of age or above, if the taxpayer's income is above Rs . (2) If the disabled taxpayer's income is above Rs . (3) If the income limit of the war-wounded freedom fighter taxpayer in the Gazette is above Rs. 4 , 25,000 / =, he will be eligible to pay income tax .