: The government will be deemed fit to pay income tax if it exceeds the declared income. The income taxable limits are: 1) Individual taxpayer (including non-resident Bangladeshi) , Hindu joint family , partnership firm , individual association and artificial person created by law , income limit of Rs. Income Limit of Individuals Rs . 3,00,000 / - (3) Income Limit of Disabled Taxpayers Rs . 3,75,000 / =