: Any income tax office or www.nbr.gov.bd should collect the return form from this web site and fill it by the taxpayer. If you are a new taxpayer, you need to attach one copy of passport size attested photo with the return. At present there are two methods of filing income tax returns , namely- (1) general method and (2) universal self-assessment method. General Procedure Unless the Universal Self-Determination Procedure is mentioned in the return, the return will be deemed to have been submitted under the general procedure. In this case, if there is not enough information and evidence to support the income shown in the return, there is a provision to settle the case by holding a hearing of the taxpayer. Universal Self-Determination System The taxpayer will calculate his own income and pay the applicable income tax. In this case, if the taxpayer fills in the return form and ticks the box on the first page of the return in the universal self-assessment system or mentions the universal self-determination method on the return, the submitted return will be accepted in the universal self-determination system. The return is accepted by the Income Tax Authority without question when the taxpayer submits the return in this manner. The acknowledgment of receipt given to the taxpayer by the Deputy Commissioner of Taxes or any officer authorized by him after submission of return is considered as a tax assessment order.