How the estimate is built
Cash salary and allowances (house rent, medical, conveyance, bonus, overtime) are taxable employment income. The Income Tax Act, 2023 dropped the old separate HRA / medical / conveyance exemption caps. Relief is one-third or ৳5,00,000, whichever is lower.
Only two employment receipts are not income: duty travel / DA spent wholly on office work, and specified medical reimbursements for an employee who is not a shareholder-director.
Tax slabs used here
| Slab | Rate |
|---|---|
| First ৳4,00,000 (male / general) | Nil |
| First ৳4,50,000 (woman & 65+) | Nil |
| First ৳5,25,000 (third gender / disability) | Nil |
| First ৳5,50,000 (gazetted FF / July fighter) | Nil |
| Next ৳3,00,000 | 10% |
| Next ৳4,00,000 | 15% |
| Next ৳5,00,000 | 20% |
| Next ৳20,00,000 | 25% |
| Balance | 30% |
This is a planning estimate, not NBR software. Confirm figures on the return before you file.