Dhaka, Dec. 29 -- The National Board of Revenue (NBR) has allowed individual taxpayers to seek a conditional time extension to submit paper-based income tax returns, provided they apply with valid justification within a specified deadline, officials said.

Under a recent directive issued in line with the Income Tax Act, 2023, the NBR reiterated that online submission of income tax returns through its official portal (www.etaxnbr.gov.bd) has been made mandatory for all natural person taxpayers, except those specifically exempted under a special order.

According to the order four specific categories of people will be exempted from this compulsion.

They are senior citizens aged 65 years or above, physically-challenged or especially abled t...