Finance Act 2026: tax return proof (PSR) now required for namjari and partition
From 1 July 2026 the Finance Act 2026 extends the proof-of-submission-of-return (PSR) requirement to land administration: in city corporation, pourashava and cantonment areas, a namjari (mutation) application and a partition (bonton) of land or flats now require proof that you filed your income tax return.
What changed
PSR — the acknowledgement slip or system certificate showing you filed your return for the latest tax year — was already required at the sub-registry for registering a deed. The Finance Act 2026 extends the same requirement to namjari and to partition of land and flats in city corporation, pourashava and cantonment areas. An application without it will stall.
Who it affects
Anyone mutating land after a purchase, inheritance or gift in an urban area, and co-owners partitioning land or flats there. Rural (union parishad) areas are outside the requirement. Non-residents and others not required to file should take advice on the exemption certificate route before applying.
What to keep ready
File the return first, then apply. Keep the PSR with the deed, khatian and DCR in your land file. If a representative applies for you under a power of attorney, give them the PSR too.
What it means for you
The order of operations has changed: tax return first, then namjari. For NRB owners this makes a current Bangladesh tax position part of every urban land transaction.
Sources
Laws and forms behind this guide
Authentic texts hosted by BD Advocacy. Section numbers are the ones this guide relies on.
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