Legal glossary: English and Bangla terms
Court papers, land records, police documents, tax notices, VAT forms, company filings and investment approvals in Bangladesh use terms that are rarely explained. This glossary gives each term in English and Bangla as commonly written, with a short plain-English meaning and, where we have one, a link to the full guide.
A–Z: A B C D E F G H I J K L M N O P Q R S T U V W Z
A
A-challan (এ-চালান): The automated challan: the electronic treasury receipt proving payment to the government, generated through the Automated Challan System on iBAS++. Its economic code identifies which tax was paid. Read more →
AC Land (Assistant Commissioner, Land) (সহকারী কমিশনার (ভূমি)): The upazila or circle level land officer who decides mutation (namjari) applications, supervises Union Land Offices and hears certain land record matters.
Acquisition (land) (অধিগ্রহণ): Compulsory taking of land by the government for public purposes with compensation, now under the Acquisition and Requisition of Immovable Property Act 2017.
Acquittal (খালাস): A finding at the end of a criminal trial that the accused is not guilty, which ends the case against them subject to any appeal.
Additional tax (late filing) (বাড়তি কর): The charge on a return filed late under the year-round system. For tax year 2026-27 it starts on 1 January 2027 at 2% of tax payable or Tk 3,000, whichever is higher, rising to 5% or Tk 5,000 from 1 April 2027. Read more →
ADR in tax (বিকল্প বিরোধ নিষ্পত্তি (এডিআর)): Alternative dispute resolution under the Income Tax ADR Rules 2024 through an NBR-appointed facilitator, with leave of the forum where the appeal is pending. It suits disputes of fact and figures; a settlement binds the taxpayer to pay the agreed tax. Read more →
Advance tax (অগ্রিম কর): Income tax paid in quarterly instalments during the income year, on the estimated liability, ahead of the return and credited against the final liability. Read more →
Adverse possession (বিরুদ্ধ দখল): Acquiring title by openly and continuously possessing land against the true owner for the statutory period; it is difficult to prove and courts examine it strictly.
Affidavit (holofnama) (হলফনামা): A written statement of facts sworn or affirmed before a notary public, magistrate or other authorised officer, used as evidence or to support an application. Read more →
AIT (advance income tax) (অগ্রিম আয়কর (এআইটি)): Income tax collected on the value of goods at import and set off against the importer’s income tax liability. It is distinct from AT, which is advance VAT collected at the same stage. Read more →
Amnama (power of attorney) (আমমোক্তারনামা): A document authorising another person to act for the principal, for example to sell or manage land; powers relating to immovable property generally must be registered under the Power of Attorney Act 2012.
Anna-gonda (আনা-গণ্ডা): The traditional way of writing a co-owner’s share in older CS and SA khatians: 16 anna make the whole holding and 1 anna equals 20 gonda, so 4 anna is a quarter share. Modern khatians write shares as decimals. Read more →
Annual general meeting (AGM) (বার্ষিক সাধারণ সভা (এজিএম)): The members’ meeting required each calendar year by section 81: the first within 18 months of incorporation, each later one within 15 months of the last, on 21 days’ notice. The accounts are laid and the auditor appointed. Read more →
Annual return (Schedule X) (বার্ষিক রিটার্ন (শিডিউল-১০)): The return listing members, shares, directors and indebtedness that a company with share capital files with the RJSC within 21 days after each AGM under section 36 of the Companies Act 1994. Default attracts a fine of up to Tk 200 a day. Read more →
Anticipatory bail (আগাম জামিন): Bail sought before arrest, usually from the High Court Division or the Sessions Judge under section 498 of the Code of Criminal Procedure, often for a limited period with a direction to surrender.
Aposhnama (compromise petition) (আপোষনামা): The written compromise filed in court when the parties settle a compoundable criminal case. It ends the case only when filed and recorded in the court’s order; offences in section 345(2) of the Code of Criminal Procedure also need the court’s permission. Read more →
Apostille (অ্যাপোস্টিল): A certificate from the issuing country’s designated authority confirming the signature, seal and capacity on a public document, not its contents. The Hague Apostille Convention has applied to Bangladesh since 30 March 2025, replacing embassy legalisation except with objecting states. Read more →
Appeal (আপিল): An application to a higher court to set aside or change a judgment, decree or order of a lower court, filed within the time limit set by law.
Appellate Division (আপিল বিভাগ): The higher division of the Supreme Court of Bangladesh, which hears appeals and leave petitions from the High Court Division; its decisions bind all courts.
Arbitration (সালিশ): Resolution of a dispute by an arbitrator chosen under an agreement, whose award is binding and enforceable under the Arbitration Act 2001.
Arbitration Council (family) (সালিশি পরিষদ): A body formed by the Chairman under the Muslim Family Laws Ordinance 1961, with representatives of both spouses, to attempt reconciliation after talaq notice or to consider permission for another marriage.
Arrest memo (গ্রেপ্তারি স্মারক): A written record of an arrest, prepared at the time of arrest, which the Code of Criminal Procedure (Amendment) Act 2026 makes compulsory and which should be attested by a family member or local witness.
Artha Rin Adalat (অর্থঋণ আদালত): The special court where banks and financial institutions file suits to recover loans under the Artha Rin Adalat Ain 2003.
Articles of Association (সংঘবিধি (এওএ)): The internal rules on meetings, directors and share transfers. Where a company adopts none of its own, Table A in Schedule I to the Companies Act 1994 applies; the Articles may be altered by special resolution under section 20. Read more →
Assessable value (শুল্কায়নযোগ্য মূল্য): The value on which import duty is charged: the CIF value (cost, insurance and freight) plus a 1% landing charge. Read more →
Assistant Judge’s Court (সহকারী জজ আদালত): Former name of the Civil Judge’s Court (সিভিল জজ আদালত), the entry level civil court in a district, which hears civil suits within its pecuniary limit. Renamed with effect from 2 November 2025.
AT (advance tax at import) (আগাম কর (এটি)): Advance VAT charged at import on the value including supplementary duty, which a registered importer may claim as input credit in the monthly VAT return. Read more →
B
Bail (জামিন): Release of an accused person from custody, on a bond and often with sureties, on condition that they attend court on each date.
Bailable offence (জামিনযোগ্য অপরাধ): An offence listed as bailable in the Code of Criminal Procedure, for which the accused is entitled to bail as of right.
Bail bond (জামিননামা): The written undertaking signed by the accused and sureties when bail is granted, promising attendance in court.
Bainanama (contract for sale) (বায়নানামা): An agreement to sell land or a flat in future on stated terms; it must be in writing and presented for registration within 60 days of signing.
Bangladesh Bar Council (বাংলাদেশ বার কাউন্সিল): The statutory body that enrols advocates, sets professional conduct rules and hears complaints of professional misconduct.
Bangladesh Labour (Amendment) Act 2026 (বাংলাদেশ শ্রম (সংশোধন) আইন ২০২৬): Act No. 43 of 2026, which replaced the Bangladesh Labour (Amendment) Ordinance 2025 and amended the Bangladesh Labour Act 2006, changing several thresholds, benefits and penalties for employers. Read more →
Bankruptcy (দেউলিয়াত্ব): Proceedings under the Bankruptcy Act 1997 in which the District Judge, sitting as the Bankruptcy Court, declares a debtor bankrupt on a creditor’s or debtor’s petition after an act of bankruptcy. The estate vests in a receiver and is paid to creditors in statutory order. Read more →
BDS (Bangladesh Digital Survey) (বিডিএস (বাংলাদেশ ডিজিটাল জরিপ)): The new land survey by the Directorate of Land Records and Surveys, using satellite images and drones to prepare a fresh khatian for every holding. Errors can be objected to during the survey; after final publication only a Land Survey Tribunal case remains. Read more →
Bigha (বিঘা): A local unit of land area. In the standard measure one bigha is 20 katha or 14,400 square feet, about 33 decimals, but local sizes vary, so deeds and khatians use decimals and acres. Read more →
Bilateral investment treaty (BIT) (দ্বিপক্ষীয় বিনিয়োগ চুক্তি): A treaty between Bangladesh and another state protecting that state’s investors, usually with investor-state arbitration at ICSID. Treaties are in force with states including the UK, Germany, Japan, China, India and the US. Read more →
BIN (Business Identification Number) (ব্যবসা শনাক্তকরণ নম্বর (বিন)): The 13-digit VAT registration number under the VAT and Supplementary Duty Act 2012, applied for on Mushak 2.1 and certified on Mushak 2.3. Since 1 July 2026 it is also needed to renew a trade licence. Read more →
Board resolution (বোর্ড সিদ্ধান্ত (বোর্ড রেজুলেশন)): A decision of the directors taken by majority at a duly held board meeting, or by a written resolution signed by every director where the Articles allow. Banks and the RJSC usually ask for a certified copy. Read more →
Bontonnama (partition deed) (বণ্টননামা): A registered deed by which co-owners, often heirs, divide jointly owned land into separate shares; every co-sharer must sign. From 1 July 2026, partition of land or flats in city corporation, pourashava and cantonment areas requires a PSR. Read more →
Branch office (শাখা অফিস): An office of a foreign company that may carry on and earn from the activities named in its Invest Bangladesh permission. The parent bears unlimited liability, and profit remitted to head office attracts branch profit tax. Read more →
BS khatian (বিএস খতিয়ান): The record of rights prepared in the Bangladesh Survey, the most recent survey in many areas; in Dhaka and other cities a city survey record may apply.
BSTI CM licence (বিএসটিআই সিএম লাইসেন্স): The certification-mark licence from the Bangladesh Standards and Testing Institution under the BSTI Act 2018 for a product on the mandatory list. Selling a listed product without the licence and mark is an offence. Read more →
Buying house (বায়িং হাউজ): A business that sources garments and other goods from Bangladeshi factories for foreign buyers on commission, without exporting in its own name, registered with the Department of Textiles under the Textile Act 2018. Read more →
C
Case status (মামলার অবস্থা): The next date, listing and recent orders in a case, which can be checked on the Supreme Court cause lists, the judiciary’s online case list and the Amar Adalat app. The court’s order sheet remains the official record. Read more →
Cause list (কার্যতালিকা (কজলিস্ট)): The daily list published by a court showing which cases will be heard, in what order and before which bench.
CBA (Collective bargaining agent) (যৌথ দর-কষাকষি প্রতিনিধি (সিবিএ)): The union that bargains for workers under section 202 of the Bangladesh Labour Act 2006: the only union in the establishment, or the one elected by secret ballot conducted by the Director of Labour. Read more →
Certificate of incorporation (নিবন্ধন সনদ (ইনকর্পোরেশন সার্টিফিকেট)): The certificate the RJSC issues on registering a company, now sent electronically with the certified Memorandum, Articles and Form XII. On a change of name a fresh certificate is issued under section 11(7). Read more →
Certified copy (সার্টিফাইড কপি (নকল)): An official copy of a court order, judgment, deed or land record certified by the issuing office as a true copy, needed for appeals and many applications.
Charge framing (অভিযোগ গঠন): The stage at which the trial court formally frames the charges an accused will face, or discharges the accused if there is no ground to proceed.
Charge sheet (অভিযোগপত্র): The police report under section 173 of the Code of Criminal Procedure recommending that named accused be tried for stated offences.
Cheating (section 420) (প্রতারণা (৪২০ ধারা)): The Penal Code offence of cheating that induces a person to deliver property, punishable with up to seven years and a fine. It requires a dishonest intention from the start, and it can be compounded only with the court’s permission. Read more →
Cheque dishonour (section 138) (চেক ডিজঅনার (১৩৮ ধারা)): The offence under section 138 of the Negotiable Instruments Act 1881 when a cheque bounces and the drawer does not pay within 30 days of a written demand sent within 30 days of learning of the dishonour. Since the 2026 amendment the case is compoundable. Read more →
Chief Judicial Magistrate’s Court (চিফ জুডিসিয়াল ম্যাজিস্ট্রেট আদালত): The principal magistracy court in a district outside metropolitan areas, dealing with criminal cases at the magistrate level.
Chief Metropolitan Magistrate’s Court (CMM Court) (চিফ মেট্রোপলিটন ম্যাজিস্ট্রেট আদালত): The principal magistracy court in a metropolitan area such as Dhaka, where police cases and complaint cases are first dealt with.
Child marriage (বাল্যবিবাহ): A marriage in which the woman is under 18 or the man is under 21, prohibited by the Child Marriage Restraint Act 2017. The adult party, parents, the officiant and the registrar may all be punished, and offences cannot be compounded. Read more →
Chuktipotro (agreement on stamp paper) (চুক্তিপত্র): A written agreement, commonly on non-judicial stamp paper. Stamp paper pays duty under the Stamp Act 1899 but does not make the agreement valid; an under-stamped document is not admitted in evidence until the duty and a penalty are paid. Read more →
CIB (Credit Information Bureau) (সিআইবি (ঋণ তথ্য ব্যুরো)): Bangladesh Bank’s record of borrowers, to which banks report loans and defaults. A default listed against a borrower or a connected person blocks new facilities and can hold up the closure of a business. Read more →
Cognizable offence (আমলযোগ্য অপরাধ): An offence for which police may arrest without a warrant and start investigation on an FIR.
Commissioner (Appeals) (কমিশনার (আপিল)): The first appellate authority against an income tax assessment or order (sections 286–287). An appeal lies within 45 days on a Tk 200 fee and, from 1 July 2026, a deposit of 1% of the disputed difference. Read more →
Company Bench (কোম্পানি বেঞ্চ): The bench of the High Court Division that hears applications under the Companies Act 1994, including winding-up petitions, section 233 applications, objects-clause confirmations and restoration of struck-off companies. Several guides call it the Company Court. Read more →
Complaint committee (sexual harassment) (অভিযোগ কমিটি): The committee every workplace and educational institution must run under the High Court Division’s 2009 guidelines (BNWLA v Bangladesh) to receive sexual harassment complaints: at least five members, a majority women, headed by a woman where possible. Read more →
Compoundable offence (আপোষযোগ্য অপরাধ): An offence that the law allows the victim to settle with the accused under section 345 of the Code of Criminal Procedure, some only with the court’s permission. Read more →
Controlled sector (নিয়ন্ত্রিত খাত): A sector listed in the National Industrial Policy 2022, such as banking, insurance, power, telecoms, aviation and ports, open to investment only after the line ministry’s no-objection certificate. Read more →
Court fee (কোর্ট ফি): The government fee paid in stamps on plaints, petitions and applications under the Court-fees Act 1870; in many suits it is calculated on the value of the claim.
CR case (complaint case) (সিআর মামলা (নালিশি মামলা)): A criminal case started by a complaint made directly to a Magistrate under section 200 of the Code of Criminal Procedure rather than through the police.
Criminal breach of trust (section 406) (অপরাধমূলক বিশ্বাসভঙ্গ (৪০৬ ধারা)): The Penal Code offence of dishonestly misusing property entrusted to the accused, punishable with up to three years, a fine or both. It can be compounded only with the court’s permission. Read more →
CS khatian (সিএস খতিয়ান): The record of rights from the Cadastral Survey, the first comprehensive land survey, carried out from the late nineteenth century; often the starting point of a title search.
Customs duty (কাস্টমস শুল্ক (সিডি)): The duty on imported goods, charged on assessable value at the rate fixed against the HS code in the First Schedule, alongside regulatory and supplementary duty, VAT, AIT and AT. The Customs Act 2023 replaced the Customs Act 1969. Read more →
Cyber Tribunal (সাইবার ট্রাইব্যুনাল): The tribunal that tries offences under the cyber security law, currently the Cyber Protection Act 2026 (commonly called the Cyber Security Act 2026) as amended.
D
Dag number (plot number) (দাগ নম্বর): The number given to a plot of land on the mouza map in a survey; the same land may have different dag numbers in different surveys.
Dakhila (দাখিলা): The receipt for land development tax (khajna), downloaded after paying online. It shows that the tax is paid and supports possession, but it is not proof of ownership. Read more →
DCR (Duplicate Carbon Receipt) (ডিসিআর): The receipt issued by the land office when mutation fees are paid, which together with the mutation khatian is proof that namjari has been completed.
Decimal (shatangsho) (শতাংশ / শতক): A unit of land area equal to one-hundredth of an acre, about 435.6 square feet.
Declaration suit (ঘোষণামূলক মামলা): A civil suit asking the court to declare a legal right or status, such as title to land, often combined with other relief.
Decree (ডিক্রি): The formal expression of a civil court’s final decision on the rights of the parties in a suit, which can be enforced by execution.
Deed search (dolil tallashi) (দলিল তল্লাশি): A formal search of the sub-registry volume (balam) and its indexes to confirm that a deed exists and matches the copy shown. Section 57 of the Registration Act 1908 allows anyone to inspect the registers and obtain a certified copy. Read more →
Defamation (মানহানি): Making or publishing an imputation that harms a person’s reputation (Penal Code section 499), punishable with up to two years, a fine or both (section 500). Only the person defamed can file the criminal complaint; a civil suit for damages must be filed within one year. Read more →
Deferred dower (বিলম্বিত মোহর (মুওয়াজ্জল)): The part of the dower that falls due when the marriage ends by divorce or death, unless an earlier date is agreed. A claim must be brought in the Family Court within three years of the divorce or death. Read more →
Denmohor (dower) (দেনমোহর): The money or property a Muslim husband must give his wife as a condition of marriage, recorded in the kabinnama and enforceable in the Family Court.
Deputy Commissioner of Taxes (উপ কর কমিশনার): The income tax officer of the taxpayer’s circle, who among other things may impose the section 266 penalty for failure to file, approves TIN cancellation under section 262(2) and issues evasion notices under section 212. Read more →
DIFE (Department of Inspection for Factories and Establishments) (কলকারখানা ও প্রতিষ্ঠান পরিদর্শন অধিদপ্তর (ডাইফ)): The department that licenses factories and establishments through its online portal, approves service rules, inspects records and prosecutes breaches of the Bangladesh Labour Act 2006 in the Labour Court. Read more →
Digital marriage and divorce registration (ডিজিটাল বিয়ে ও তালাক নিবন্ধন): Online registration of Muslim marriages and divorces, with online fees, digital signatures and digital certificates, under the 2025 amendment to the Muslim Marriages and Divorces (Registration) Rules 2009. Kazi offices are joining in phases; until then the paper register remains the operative record. Read more →
Discharge (অব্যাহতি): An order releasing an accused before trial because the materials do not disclose sufficient ground to proceed.
Dismissal for misconduct (অসদাচরণের জন্য বরখাস্ত): Removal of a worker without notice or compensation under section 23 of the Bangladesh Labour Act 2006, allowed only for a criminal conviction or listed misconduct proved through the section 24 procedure: written charge, reply, enquiry and reasoned order. Read more →
Dismissal (of a case) (মামলা খারিজ): A court order ending a suit, case or petition without granting the relief sought, for example for default, limitation or lack of merit; depending on the order, it may be restored, appealed or revised.
Dissolution of firm (অংশীদারি ফার্ম বিলোপ): The ending of a partnership under the Partnership Act 1932: by agreement (section 40), compulsorily (section 41), on contingencies such as death (section 42), by notice in a partnership at will (section 43) or by court order (section 44). Read more →
District Judge’s Court (জেলা জজ আদালত): The principal civil court of a district, which hears civil appeals, succession and probate matters and supervises subordinate civil courts.
District Legal Aid Office (জেলা লিগ্যাল এইড অফিস): The office at each District Judge’s court that provides government legal aid. In rollout districts it conducts compulsory pre-case mediation under the Legal Aid Services Act 2000, as amended in 2026, and issues a failure certificate where mediation does not settle the dispute. Read more →
DNCRP (Directorate of National Consumer Rights Protection) (জাতীয় ভোক্তা-অধিকার সংরক্ষণ অধিদপ্তর): The directorate that hears consumer complaints under the Consumer Rights Protection Act 2009. A complaint must be made within 30 days, including through hotline 16121, and the complainant receives 25% of any fine collected. Read more →
Dolil (deed) (দলিল): A written legal instrument, most often a registered deed transferring land, such as a sale, gift or partition deed.
Domestic violence protection order (সুরক্ষা আদেশ): An order under the Domestic Violence (Prevention and Protection) Act 2010 restraining a person from committing further violence against a family member.
Double taxation avoidance agreement (DTAA) (দ্বৈত কর পরিহার চুক্তি): A tax treaty allocating taxing rights between Bangladesh and another state, often reducing withholding tax on dividends, interest and royalties. The treaty rate is claimed with a tax residence certificate from the home tax authority. Read more →
Dowry (যৌতুক): Money or property demanded as a condition of marriage; demanding or giving dowry is an offence under the Dowry Prohibition Act 2018.
E
Early-filing rebate (আগাম দাখিলের রেয়াত): A rebate under the year-round filing system introduced by the Finance Act 2026. For tax year 2026-27, a return filed between 1 July and 30 September 2026 earns 5% of tax payable, capped at Tk 25,000. It is separate from the investment rebate. Read more →
Economic zone (অর্থনৈতিক অঞ্চল): A zone established under the Bangladesh Economic Zones Act 2010, formerly run by BEZA and now administered by Invest Bangladesh. Units receive tax holidays set by NBR orders (SROs). Read more →
Ejahar (FIR) (এজাহার): The first information report of a cognizable offence recorded by the police under section 154 of the Code of Criminal Procedure, which starts a police case.
E-mutation (e-namjari) (ই-নামজারি): The online system for applying for, paying fees for and tracking land mutation in Bangladesh.
Encashment certificate (এনক্যাশমেন্ট সার্টিফিকেট): The certificate an authorised dealer bank issues when remitted foreign currency is converted into taka, showing the amount, the taka equivalent and the investor. The RJSC checks it, and it is needed later to repatriate the investment. Read more →
Encumbrance (দায় / দায়বদ্ধতা): Any charge or claim over property, such as a mortgage, lien, lease or pending court order, that affects a buyer’s rights.
Environmental clearance certificate (ECC) (পরিবেশ ছাড়পত্র (ইসিসি)): The Department of Environment certificate that section 12 of the Environment Conservation Act 1995 requires before an industrial unit or project operates. Under the Environment Conservation Rules 2023, projects are graded by colour category, and the higher categories first need location clearance. Read more →
E-porcha (ই-পর্চা): The online service for viewing and ordering certified copies of khatian and mouza maps from the land record database.
ERC (Export Registration Certificate) (রপ্তানি নিবন্ধন সনদ (ইআরসি)): The certificate an exporter must hold, issued by the Office of the Chief Controller of Imports and Exports on a Tk 10,000 fee (Tk 50,000 for an indenting ERC) and renewed each financial year to 30 June. Read more →
e-Return (ই-রিটার্ন): A return of income filed online through the NBR’s e-Return portal. From tax year 2026-27 online filing is compulsory for ordinary individual taxpayers; persons aged 65 and over, certified persons with disabilities and certain other groups are excused. Read more →
E visa (ই-ভিসা (কর্মসংস্থান ভিসা)): The employment visa a Bangladesh mission issues on Invest Bangladesh’s recommendation to a foreign national joining a company or office in Bangladesh, for up to six months, extended in line with the work permit after arrival. Read more →
Execution case (জারি মামলা): The proceeding filed after a decree to enforce it, for example by recovering money, delivering possession or attaching property.
Executive Magistrate (নির্বাহী ম্যাজিস্ট্রেট): A magistrate who handles land possession disputes likely to cause a breach of the peace under sections 144 and 145 of the Code of Criminal Procedure, and who can restore possession taken without a court order under section 8 of the Land Crime Prevention and Remedy Act 2023. Read more →
Ex parte (একতরফা): A hearing or decision made in the absence of one party, usually because that party did not appear after notice.
Export processing zone (EPZ) (রপ্তানি প্রক্রিয়াকরণ অঞ্চল (ইপিজেড)): A zone run by BEPZA under the Bangladesh Export Processing Zones Authority Act 1980. Its enterprises are bonded and may sell only a limited share of output locally, and employment there is governed by the EPZ Labour Act 2019. Read more →
Extraordinary general meeting (EGM) (বিশেষ সাধারণ সভা (ইজিএম)): Any general meeting other than the AGM, called by the board or on the requisition of members under section 84. If the directors fail to act, the requisitionists may call it themselves within three months. Read more →
Extraordinary resolution (অসাধারণ সিদ্ধান্ত): A resolution passed by a three-fourths majority without the 21-day notice a special resolution needs (section 87), used among other things to remove a director under section 106, and filed in Form VIII. Read more →
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Factory licence (কারখানা লাইসেন্স): The DIFE licence for a factory, meaning premises where five or more workers work and a manufacturing process is carried on (section 2(7), Bangladesh Labour Act 2006). Layout approval comes first, and since Act 43 of 2026 the licence is renewed every five years (s.326(1)(b)). Read more →
Family Court (পারিবারিক আদালত): The court, presided over by a Civil Judge (formerly Assistant Judge), that hears dissolution of marriage, restitution of conjugal rights, dower, maintenance, and guardianship and custody cases under the Family Courts Act 2023. In rollout districts these disputes first go to pre-case mediation. Read more →
Faraiz (ফারায়েজ): The Islamic law rules fixing the shares of heirs in a deceased Muslim’s estate.
Festival bonus (উৎসব ভাতা (উৎসব বোনাস)): A bonus payable under rule 111(5) of the Bangladesh Labour Rules 2015, not the Act: a worker with one year’s service receives two festival bonuses a year, each up to one month’s basic wage. Read more →
Final report (চূড়ান্ত প্রতিবেদন): A police report under section 173 of the Code of Criminal Procedure stating that no case should proceed, for example because the allegation was not proved; the informant may object by naraji petition.
Final tax (চূড়ান্ত কর): Tax withheld at source that settles the liability on that income without further computation. The Finance Act 2026 narrowed the incomes treated this way from 1 July 2026; other withholding is an advance payment credited in the return. Read more →
Fire licence (ফায়ার লাইসেন্স): The annual licence from the Fire Service and Civil Defence that section 4 of the Fire Prevention and Extinction Act 2003 requires to use premises as a warehouse or workshop. It is personal and not transferable (section 6). Read more →
Foreign Exchange Regulation Act 1947 (বৈদেশিক মুদ্রা নিয়ন্ত্রণ আইন ১৯৪৭): Bangladesh’s exchange-control statute. It confines foreign-exchange dealing to authorised dealers (section 4), restricts payments to non-residents (section 5), lets Bangladesh Bank issue directions (section 20) and makes breaches offences (section 23). Read more →
Foreign Private Investment (Promotion and Protection) Act 1980 (বৈদেশিক বেসরকারি বিনিয়োগ (উন্নয়ন ও সংরক্ষণ) আইন ১৯৮০): The domestic statute protecting foreign private investment: fair and equitable treatment (section 4), protection of approval terms (section 5), compensation for expropriation (section 7) and repatriation (section 8). NRBs who are Bangladeshi citizens generally fall outside it. Read more →
Form XII (ফরম ১২): The RJSC return of particulars of directors, managers and managing agents under section 115, filed within 14 days of any appointment or change. A certified Form XII is the public record of a company’s current directors. Read more →
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GD (General Diary) (সাধারণ ডায়েরি (জিডি)): An entry recorded in the police station’s diary about information, threats, lost items or non-cognizable matters, which can be filed without a lawyer.
GFET (Guidelines for Foreign Exchange Transactions) (বৈদেশিক মুদ্রা লেনদেন নির্দেশিকা (জিএফইটি)): Bangladesh Bank’s 2018 consolidation, in two volumes, of its directions under the 1947 Act: rules by transaction type and the reporting forms. Later annual circulars amend and supplement it. Read more →
Gratuity (গ্র্যাচুইটি (আনুতোষিক)): A service payment defined in section 2(10) of the Bangladesh Labour Act 2006: 30 days’ wages for each completed year, or 45 days where service exceeds ten years. On most exits the worker gets gratuity or statutory compensation, whichever is higher. Read more →
GR case (জিআর মামলা): The court’s term for a police case that started with an FIR, as distinct from a complaint (CR) case.
Guardian (অভিভাবক): The person legally responsible for a minor’s person or property; under Muslim law the father is the natural guardian, and the court can appoint guardians under the Guardians and Wards Act 1890.
H
Hazira (attendance) (হাজিরা): An accused person’s attendance in court on a fixed date, or the petition recording it; missing hazira can lead to cancellation of bail and a warrant.
Heba (gift) (হেবা): A Muslim gift of property made without payment, which requires declaration, acceptance and delivery of possession; gifts of land are made by registered deed.
High Court Division (হাইকোর্ট বিভাগ): The division of the Supreme Court that hears writ petitions, criminal and civil appeals and revisions, quashing applications and certain original matters.
Hindu marriage registration (হিন্দু বিবাহ নিবন্ধন): Optional registration of a Hindu marriage with a licensed Hindu Marriage Registrar under the Hindu Marriage Registration Act 2012. An unregistered Shastric marriage remains valid, but registration gives an official record for passports, maintenance and inheritance. Read more →
Hizanat (custody) (হিযানত): The right to physical custody and care of a child; under traditional Hanafi rules it lies with the mother for young children, subject to the child’s welfare.
HS code (এইচএস কোড): The eight-digit product classification under the Harmonised System, against which each import duty rate is fixed in the Bangladesh Customs Tariff. Customs may give a binding advance ruling on classification. Read more →
Hundi (হুন্ডি): An informal money transfer in which a taka payment in Bangladesh is matched by a foreign-currency payment abroad. It is an offence under the Foreign Exchange Regulation Act 1947 and a predicate offence under the Money Laundering Prevention Act 2012. Read more →
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Iddat (ইদ্দত): The waiting period a Muslim woman observes after divorce or her husband’s death before she may remarry, during which the husband is liable for maintenance after divorce.
Income year / Tax year (আয়বর্ষ / কর বছর): The income year is the period in which income is earned, for individuals 1 July to 30 June; the tax year is the following year, in which that income is returned and assessed. Tax year 2026-27 covers income year 2025-26. Read more →
Indenting firm (ইনডেন্টিং ফার্ম): A business that represents a foreign supplier, secures orders from Bangladeshi importers and issues the indent (pro-forma invoice) in the supplier’s name on commission, registered with the CCI&E under the Importers, Exporters and Indentors (Registration) Order 1981. Read more →
Injunction (নিষেধাজ্ঞা): A court order stopping a person from doing something (or requiring them to do something); temporary injunctions are granted under Order 39 of the Code of Civil Procedure.
Input tax credit (উপকরণ কর রেয়াত): The credit a registered person takes against output VAT for VAT paid on inputs (section 46), claimed in the tax period of purchase or within the next six. It is not available to turnover-tax businesses and is restricted for reduced-rate supplies. Read more →
Interim discharge (section 173A) (অন্তর্বর্তী অব্যাহতি (১৭৩ক ধারা)): Release of an accused before the final police report, ordered under section 173A of the Code of Criminal Procedure where an interim investigation report shows no evidence against that person. The name may be added again if new evidence emerges. Read more →
Invest Bangladesh (ইনভেস্ট বাংলাদেশ): The single investment authority formed under the Invest Bangladesh Act 2026 by merging BIDA, BEZA and the PPP Authority, operating since 23 August 2026. It handles project registration, office permissions, visa recommendations and work permits through its One Stop Service. BEPZA and the Hi-Tech Park Authority remain separate. Read more →
Invest Bangladesh Act 2026 (ইনভেস্ট বাংলাদেশ আইন ২০২৬): The statute passed on 15 July 2026 that created Invest Bangladesh. It repealed the BIDA Act 2016, the Bangladesh Economic Zones Act 2010, the Public Private Partnership Act 2015 and the One Stop Service Act 2018. Read more →
Investigating Officer (IO) (তদন্তকারী কর্মকর্তা): The police officer responsible for investigating a case and submitting the charge sheet or final report.
Investment tax rebate (বিনিয়োগে কর রেয়াত): A reduction in tax under section 78 of the Income Tax Act 2023 for eligible investments made in the income year, equal to the lowest of 3% of total income, 10% of the investment and Tk 7.5 lakh. Read more →
IRC (Import Registration Certificate) (আমদানি নিবন্ধন সনদ (আইআরসি)): The certificate required to import goods for trade or industry, issued by the Office of the Chief Controller of Imports and Exports in eight categories by annual import value and renewed each financial year to 30 June. Read more →
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Joint District Judge’s Court (যুগ্ম জেলা জজ আদালত): A civil court of higher pecuniary jurisdiction in a district, which also sits as the Joint Sessions Judge in criminal matters, including the cheque dishonour cases assigned to it under the Negotiable Instruments Act 1881 as amended in 2026. Read more →
Judge Court (জজ কোর্ট): The common name for the district civil and sessions court complex, such as the Dhaka Judge Court, housing district level civil courts and sessions courts.
Judicial custody (jail custody) (জেল হাজত): Detention of an accused in prison by court order, as opposed to police custody.
K
Ka and Kha schedules (ক ও খ তফসিল): The two lists of vested property under the Vested Property Return Act 2001. Only property in the gazetted Ka schedule can now be treated as vested; the Kha schedule was cancelled in 2013 and its properties are treated as never vested. Read more →
Kabinnama (কাবিননামা): The registered Muslim marriage document recording the parties, witnesses, dower and any delegated right of divorce.
Katha (কাঠা): A unit of land area; in Dhaka and most of Bangladesh one katha is 720 square feet, about 1.65 decimals.
Kazi (Nikah Registrar) (কাজী (নিকাহ রেজিস্ট্রার)): The licensed Nikah Registrar who registers Muslim marriages and divorces under the Muslim Marriages and Divorces (Registration) Act 1974. Under the 2025 amendment to the 2009 Rules, Kazi offices are being connected in phases to online registration with digital certificates. Read more →
Khai-khalasi (usufructuary mortgage) (খাইখালাসি): A mortgage in which the lender takes and uses the land in place of interest. For agricultural land it must be registered and lasts at most seven years, after which the land returns to the owner free of the loan. Read more →
Khajna (land development tax) (খাজনা (ভূমি উন্নয়ন কর)): The annual tax on land, now governed by the Land Development Tax Act 2023 and payable online; up to date receipts are a basic ownership check.
Kharij (খারিজ): In land records, another name for namjari (mutation): separating a holding and opening it in the new owner’s name. In court, kharij means the dismissal of a case, petition or appeal.
Khas land (খাস জমি): Land owned and held directly by the government, managed by the Deputy Commissioner through the AC Land. It cannot be bought from a private person; agricultural khas land may be settled on landless families, and occupying khas land unlawfully is an offence. Read more →
Khas land settlement (খাস জমি বন্দোবস্ত): The grant of government khas land to eligible persons. Under the 1997 policy, landless farming families may receive up to one acre (1.5 acres in char areas) for 99 years on a registered kabuliyat, for a token salami of Tk 1. Read more →
Khatian (খতিয়ান): The record of rights showing the owners, shares, dag numbers and area of land in a mouza, prepared in a survey or through mutation.
Khula (খুলা): Divorce at the wife’s instance by agreement with the husband, usually in return for giving up all or part of the dower.
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Labour Court (শ্রম আদালত): The specialist court under the Bangladesh Labour Act 2006, a judge sitting with an employer member and a worker member (section 214). It hears grievance complaints, wage claims, industrial disputes and labour offences. A worker first sends a written grievance to the employer and then applies to the court, each within 30 days. Read more →
Land Crime Prevention and Remedy Act 2023 (ভূমি অপরাধ প্রতিরোধ ও প্রতিকার আইন ২০২৩): Act No. 36 of 2023, in force from 18 September 2023. It punishes land fraud and forged documents with up to 7 years and unlawful occupation with up to 2 years; an Executive Magistrate can restore possession taken without a court order. Read more →
Land Survey Tribunal (ভূমি জরিপ ট্রাইব্যুনাল): The tribunal that hears disputes about errors in final survey records of rights under the State Acquisition and Tenancy Act 1950.
Land Use Control and Agricultural Land Protection Ordinance 2026 (ভূমি ব্যবহার নিয়ন্ত্রণ ও কৃষিজমি সুরক্ষা অধ্যাদেশ ২০২৬): Ordinance No. 12 of 2026, promulgated on 19 January 2026. It zones all land into 18 classes and makes it an offence to change a parcel’s use, or to fill agricultural land or a waterbody, without permission. Read more →
Lay-off (লে-অফ): An employer’s temporary inability to give work to a worker under section 16 of the Bangladesh Labour Act 2006, for which qualifying workers receive lay-off compensation for a limited period. Badli and casual workers are excluded. Read more →
Leave petition (লিভ পিটিশন): An application to the Appellate Division asking permission to appeal against a High Court Division judgment.
Legal aid (আইনগত সহায়তা): Free legal advice, representation or mediation for eligible people under the Legal Aid Services Act 2000, available through district offices and the 16699 helpline.
Legal notice (লিগ্যাল নোটিশ): A formal written demand or warning sent, usually through a lawyer, before starting legal action, and compulsory before a cheque dishonour case.
Letters of administration (লেটার্স অব অ্যাডমিনিস্ট্রেশন): A court grant authorising a person to administer a deceased’s estate where there is no executor or no will, under the Succession Act 1925.
Liaison office (লিয়াজোঁ অফিস): A representative office of a foreign company, permitted by Invest Bangladesh for a fixed term and funded from abroad. It may not earn income in Bangladesh, and it can be closed but not converted into a company. Read more →
Limitation (তামাদি): The time limit for filing a suit, appeal or application under the Limitation Act 1908 or a special law; a late claim may be barred.
Liquidator (অবসায়ক): The person appointed to wind up a company, who realises its assets, notifies the tax authority and pays creditors in order. In a voluntary winding up the members appoint one; the court may appoint a provisional liquidator. Read more →
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Maintenance (ভরণপোষণ / খোরপোশ): Money for living costs that a husband must provide to his wife and a father to his children, claimable in the Family Court.
Managing director (ব্যবস্থাপনা পরিচালক): A director appointed to head the company’s management, for no more than five years at a time under section 110, though the appointment is renewable. Read more →
Maternity benefit (মাতৃত্বকালীন সুবিধা (প্রসূতি কল্যাণ সুবিধা)): Paid leave and benefit for a qualifying woman worker under sections 45 to 50 of the Bangladesh Labour Act 2006, as amended in 2025 and 2026, paid at average wages. Section 50 protects her against dismissal in the protected period. Read more →
Mediation (মধ্যস্থতা): A process in which a neutral mediator helps the parties reach a voluntary settlement, in court, through legal aid or privately. Under the Legal Aid Services (Amendment) Act 2026, family, house rent, partition, pre-emption, parents’ maintenance and dowry disputes must first try mediation in rollout districts. Read more →
Medico-legal certificate (মেডিকো-লিগ্যাল সার্টিফিকেট): A hospital certificate recording injuries, used as evidence in assault and similar cases.
Members’ voluntary winding up (সদস্যদের স্বেচ্ছা অবসায়ন): Winding up of a solvent company, begun by the directors’ declaration of solvency and a special resolution. The liquidator pays the debts and distributes the surplus, and the company is dissolved three months after the final return is registered. Read more →
Memorandum of Association (সংঘ স্মারক (এমওএ)): The company’s constitutional document stating its name, registered office, objects, the limited liability of members and its authorised capital. The objects clause may be altered only for section 12 purposes and with confirmation by the High Court Division. Read more →
Minimum tax (ন্যূনতম কর): The least income tax payable once total income exceeds the tax-free limit, under section 163 and the Second Schedule of the Income Tax Act 2023: Tk 5,000 for individuals from tax year 2026-27, and Tk 1,000 for a first-time taxpayer. For a company, see Turnover tax (income tax). Read more →
Minute book (কার্যবিবরণী বই): The bound book with numbered pages in which a company records the proceedings of its meetings, as section 89 requires for general meetings. Minutes signed by the chairman are evidence of what was decided. Read more →
Misc case (namjari) (মিস কেস): A proceeding before the AC Land, usually with a field inquiry, to review or cancel a mutation wrongly made in another person’s name, for example on a forged deed. It does not decide title, which remains for the civil court. Read more →
Mouza (মৌজা): The smallest revenue unit of land administration, roughly a village area, under which khatian and maps are prepared.
Mouza map (মৌজা ম্যাপ / নকশা): The survey map of a mouza showing plots by dag number, used to identify the location and boundaries of land.
Mubarat (মুবারাত): Divorce by mutual agreement of husband and wife under Muslim law.
Mushak 6.3 (tax invoice) (মূসক ৬.৩ কর চালান): The VAT tax invoice a registered person must issue on every taxable supply under section 51 of the VAT and Supplementary Duty Act 2012. A buyer needs a correct Mushak 6.3 showing its BIN to claim input tax credit. Read more →
Mushak 9.1 (VAT return) (মূসক ৯.১ (মাসিক ভ্যাট রিটার্ন)): The monthly VAT return filed within 15 days after the end of each month, even with nil figures. Late filing costs Tk 5,000 per return (section 85(1)(f)), and unpaid tax carries interest at 1% a month (section 127). Read more →
Muslim Family Laws Ordinance 1961 (MFLO) (মুসলিম পারিবারিক আইন অধ্যাদেশ ১৯৬১): The law on key parts of Muslim family life: inheritance by orphaned grandchildren (section 4), Arbitration Council permission for another marriage (section 6), talaq notice and the 90-day rule (section 7), and maintenance and dower (sections 9 and 10). Read more →
Mutation (namjari) (নামজারি): Recording a new owner’s name in the khatian after a purchase, inheritance or other transfer, decided by the AC Land through e-namjari. From 1 July 2026, applicants in city corporation, pourashava and cantonment areas must show proof of submission of an income tax return (PSR). Read more →
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Name clearance (নাম ছাড়পত্র (নাম ক্লিয়ারেন্স)): The Registrar’s confirmation that a proposed company or firm name is available and not barred under section 11 of the Companies Act 1994. In current practice it is valid for 30 days, though the Act fixes no period. Read more →
Namjari appeal (নামজারি আপিল): A challenge to an AC Land’s mutation order, filed with the Additional Deputy Commissioner (Revenue) within 30 days. Further appeals lie to the Divisional Commissioner within 60 days and to the Land Appeal Board within 90 days. Read more →
Naraji petition (নারাজি পিটিশন): An objection filed by the informant or complainant against a police final report or inquiry report, asking the Magistrate not to accept it.
NGO Affairs Bureau (এনজিও বিষয়ক ব্যুরো): The government bureau with which any organisation receiving foreign donations must register under the Foreign Donations (Voluntary Activities) Regulation Act 2016. Banks will not release a foreign grant to an unregistered body. Read more →
NID correction (এনআইডি সংশোধন): Correction of a name or other detail on the national identity card, applied for online through the Election Commission’s NID service and decided by election officials. The underlying records, such as the SSC certificate and birth registration, should be corrected first. Read more →
NITA (Non-resident Investor’s Taka Account) (অনিবাসী বিনিয়োগকারীর টাকা হিসাব (নিটা)): A convertible taka account under Chapter 9 of the GFET through which non-residents hold listed shares, government securities and fund units. Proceeds are repatriable without Bangladesh Bank approval. Read more →
Nominee (নমিনি): A person named by an account or policy holder to receive funds on death; the nominee generally holds them for the legal heirs rather than as owner.
Non-bailable offence (জামিন অযোগ্য অপরাধ): An offence for which bail is not a right and is at the court’s discretion under section 497 of the Code of Criminal Procedure.
Non-bailable warrant (জামিন অযোগ্য ওয়ারেন্ট): A warrant of arrest on which the police cannot release the person on bail themselves; the person must be produced before the court.
Notary public (নোটারি পাবলিক): A lawyer appointed under the Notaries Ordinance 1961 to attest documents, administer oaths and certify copies.
NRB (Non-resident Bangladeshi) (প্রবাসী বাংলাদেশি (এনআরবি)): A Bangladeshi citizen living abroad. Exchange-control rules turn on residence, not citizenship, so an NRB may invest through NITA and foreign-currency accounts and buy government bonds, but generally falls outside the 1980 Act and treaty protection. Read more →
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One Person Company (OPC) (এক ব্যক্তি কোম্পানি (ওপিসি)): A limited company whose single natural-person shareholder is also its director (sections 392A–392L). Its name ends in “OPC”, and section 392C sets bands for paid-up capital (Tk 25 lakh to Tk 5 crore) and annual turnover (Tk 1 crore to Tk 50 crore). Read more →
Oppression and prejudice (section 233) (নিপীড়নমূলক ও ক্ষতিকর আচরণ (ধারা ২৩৩)): The remedy under section 233 of the Companies Act 1994 for members, holding the qualifying share the Act sets, where the company’s affairs are conducted oppressively or prejudicially. The High Court Division may make such orders as it thinks fit. Read more →
Order sheet (আদেশনামা): The record kept in a court file of each order made on each date in a case.
Ordinary resolution (সাধারণ সিদ্ধান্ত): A resolution of members in general meeting passed by a simple majority of votes cast; the default form unless the Act or the Articles require a special or extraordinary resolution. Read more →
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Paid-up capital (পরিশোধিত মূলধন): The part of share capital actually issued to members and paid for. The Companies Act 1994 sets no minimum for a private company; it rises only by allotting shares, which is reported in Form XV. Read more →
Parent-company loan (প্যারেন্ট কোম্পানির ঋণ): A loan from a non-resident parent, affiliate or shareholder to a fully foreign-owned industrial company. Under FEID Circular 03 of 15 July 2026 it is allowed by general permission, without application, within the circular’s cost and debt-equity limits. Read more →
Parents’ maintenance (পিতা-মাতার ভরণপোষণ): The duty of children to maintain their parents under the Parents Maintenance Act 2013, now among the disputes sent to pre-case mediation in rollout districts.
Partition suit (বাটোয়ারা মামলা): A civil suit asking the court to divide jointly owned property among co-sharers by metes and bounds. Where compulsory pre-case mediation is in force, the dispute must first go to the District Legal Aid Office. Read more →
Partnership deed (অংশীদারি চুক্তিপত্র): The written agreement naming the firm, the partners and the business and stating each partner’s capital and profit share, executed on non-judicial stamp paper of the value the Stamp Act 1899 fixes, usually before a notary public. Read more →
Permanent establishment (স্থায়ী প্রতিষ্ঠান): The taxable business presence of a non-resident in Bangladesh. A non-resident with 100,000 or more online customers in Bangladesh is treated as having a digital permanent establishment. Read more →
PI visa (পিআই ভিসা): The private investor visa for investors, shareholders, directors and heads of liaison or branch offices, issued for up to one year with multiple entry and extendable within Bangladesh. Read more →
Plaint (আরজি): The written statement of claim that starts a civil suit, setting out the facts, cause of action, valuation and relief sought under Order 7 of the Code of Civil Procedure.
Porcha (পর্চা): A copy of the khatian; the term also refers to the draft record handed to landowners during a survey.
Pre-emption (অগ্রক্রয়): A co-sharer’s statutory right to buy back a share sold to an outsider, under section 96 of the State Acquisition and Tenancy Act 1950 or the Non-Agricultural Tenancy Act 1949.
Private limited company (প্রাইভেট লিমিটেড কোম্পানি): A company that restricts the transfer of its shares and does not invite the public to subscribe (section 2(1)), with at least two members and two directors and at most fifty members. Its name ends in “Limited”. Read more →
Probate (প্রোবেট): A copy of a will certified by the court with a grant of administration to the executor, proving the will under the Succession Act 1925.
Probation (শিক্ষানবিশকাল (প্রবেশন)): The trial period of a new worker under section 4 of the Bangladesh Labour Act 2006: six months for clerical work and three months otherwise, extendable once by three months for a skilled worker. On completion the worker becomes permanent without a confirmation letter. Read more →
Project office (প্রজেক্ট অফিস): An office a foreign company opens to carry out one identified contract in Bangladesh, permitted on the implementing agency’s recommendation. It may earn only under that contract. Read more →
Prompt dower (তাৎক্ষণিক মোহর (মু’আজ্জল)): The part of the dower payable on the wife’s demand at any time during the marriage. Where the kabinnama does not split the dower, the whole is payable on demand under section 10 of the Muslim Family Laws Ordinance 1961. Read more →
Provident fund (ভবিষ্য তহবিল (প্রভিডেন্ট ফান্ড)): A contributory fund under section 264 of the Bangladesh Labour Act 2006, run by trustees with equal employer and worker representation and capable of NBR recognition. The 2025 Ordinance and the 2026 Act changed when it becomes compulsory. Read more →
PSR (proof of submission of return) (রিটার্ন দাখিলের প্রমাণ (পিএসআর)): Evidence that the latest income tax return has been filed, required for the transactions listed in section 264 of the Income Tax Act 2023. For an e-Return the acknowledgement slip serves as the PSR. From 1 July 2026 it is also required for namjari and partition in urban areas. Read more →
Public limited company (PLC) (পাবলিক কোম্পানি (পিএলসি)): A company with at least three directors whose name, since the Companies (Second Amendment) Act 2020, ends in “Public Limited Company” or “PLC”. A private company converts when it passes fifty members or wishes to list. Read more →
Q
Quashing (section 561A) (৫৬১এ ধারায় মামলা বাতিল): The High Court Division’s inherent power under section 561A of the Code of Criminal Procedure to quash proceedings to prevent abuse of process or secure the ends of justice.
Quorum (কোরাম): The minimum attendance for a meeting to transact business. Under Table A a private company’s general meeting needs two members (five for a public company); a board’s quorum is what the directors fix, otherwise two. Read more →
R
RAJUK approval (রাজউক অনুমোদন): Building plan and land use approval from the Rajdhani Unnayan Kartripakkha for construction in the Dhaka area, which flat buyers should check.
Registered office (নিবন্ধিত কার্যালয়): The company’s official address, which must be a physical address in Bangladesh. Its situation and every change must be notified to the Registrar in Form VI within 28 days (section 77). Read more →
Register of members (সদস্য রেজিস্টার): The company’s statutory register of members under section 30 of the Companies Act 1994. A board-approved transfer is entered in it, and the company must register or refuse a transfer within one month (section 38(4)). Read more →
Registration fee (রেজিস্ট্রেশন ফি): The government fee paid at the sub-registry to register a deed, 1% of the deed value for a sale. It is paid alongside stamp duty, local government tax and source tax, and in urban areas the parties must also show a PSR. Read more →
Rehen (land mortgage) (বন্ধক (রেহেন)): The common term for giving land as security for a loan. A mortgage securing Tk 100 or more must be made by registered deed; a rehen written only on stamp paper does not create a valid mortgage. Read more →
Remand (রিমান্ড): An order under section 167 of the Code of Criminal Procedure allowing police to keep an accused in custody for interrogation; total police custody cannot exceed 15 days.
Rent control (বাড়ি ভাড়া নিয়ন্ত্রণ): Rules on house rent, advance and eviction under the House Rent Control Act 1991, enforced through the House Rent Controller.
Repatriation (প্রত্যাবাসন): The transfer out of Bangladesh of a foreign investor’s capital, profits, dividends, or sale or liquidation proceeds, guaranteed by section 8 of the Foreign Private Investment (Promotion and Protection) Act 1980, subject to the government’s power in exceptional economic difficulty. Read more →
Resident (tax) (নিবাসী): An individual present in Bangladesh for 183 days or more in the income year, or for 90 days in the year plus 365 days in the preceding four years (section 2(45)). Non-residents are taxed only on income arising in Bangladesh. Read more →
Restitution of conjugal rights (দাম্পত্য অধিকার পুনরুদ্ধার): A Family Court case asking the court to direct a spouse who has left without lawful cause to resume married life.
Retrenchment (ছাঁটাই): Termination of surplus workers for redundancy under section 20 of the Bangladesh Labour Act 2006, on written notice with reasons copied to the Inspector General and the union, with compensation or gratuity. Last in, first out applies within each category. Read more →
Return of allotment (Form XV) (বরাদ্দের রিটার্ন (ফরম ১৫)): The return filed with the Registrar within 60 days of allotting shares, listing the allottees, the shares and the amount paid, as section 151 of the Companies Act 1994 requires. Bonus shares are also an allotment. Read more →
Return of income (আয়কর রিটার্ন): The annual statement of income and related particulars that a person must file under section 166 of the Income Tax Act 2023, which lists those obliged to file, including persons above the tax-free limit and persons who need a PSR. Read more →
Revision (রিভিশন): An application to a superior court to examine whether a lower court acted illegally or with material irregularity in a case where no appeal lies.
RJSC (Registrar of Joint Stock Companies and Firms) (যৌথ মূলধন কোম্পানি ও ফার্মসমূহের নিবন্ধক (আরজেএসসি)): The government registrar under the Companies Act 1994 that registers companies, partnership firms and societies, clears names, records statutory filings and issues certificates and certified copies, largely through its online portal. Read more →
RS khatian (আরএস খতিয়ান): The record of rights from the Revisional Survey, which updated the SA records in many districts.
Rule nisi (রুল নিশি): An order of the High Court Division calling on the respondent to show cause why the relief sought in a writ or other petition should not be granted.
S
Saf kabala (sale deed) (সাফ কবলা): A registered deed of outright sale transferring full ownership of land or a flat to the buyer.
SA khatian (এসএ খতিয়ান): The record of rights prepared under the State Acquisition and Tenancy Act 1950 in the survey of the 1950s and 1960s.
Salishnama (arbitration agreement) (সালিশনামা): A written agreement referring a dispute to arbitration under the Arbitration Act 2001. Only formal arbitration on a written agreement produces an award the court will enforce like a decree. Read more →
Section 144 order (১৪৪ ধারা): An order by an Executive Magistrate under section 144 of the Code of Criminal Procedure to prevent a breach of the peace, often used in land possession disputes.
Section 145 proceeding (১৪৫ ধারার মামলা): A magistrate’s proceeding under section 145 of the Code of Criminal Procedure to deal with a land possession dispute likely to cause a breach of the peace.
Section 164 statement (১৬৪ ধারার জবানবন্দি): A confessional or witness statement recorded by a Magistrate under section 164 of the Code of Criminal Procedure.
Section 54 arrest (৫৪ ধারায় গ্রেপ্তার): Arrest by police without a warrant in the situations listed in section 54 of the Code of Criminal Procedure, narrowed by the Code of Criminal Procedure (Amendment) Act 2026, which requires recorded reasons. The person must be produced before a Magistrate within 24 hours. Read more →
Service rules (চাকরি বিধিমালা): An employer’s own rules on conditions of employment under section 3 of the Bangladesh Labour Act 2006. They bind only once approved by the Inspector General of DIFE, or BEPZA in an EPZ, and may give workers more than the Act but never less. Read more →
Sessions Court (দায়রা আদালত): The criminal trial court for serious offences in a district or metropolitan area, presided over by a Sessions Judge, Additional or Joint Sessions Judge.
Shown arrest (শ্যোন অ্যারেস্ট): Showing a person already in custody as arrested in another case; section 167A of the Code of Criminal Procedure as amended requires the Magistrate to check the grounds and hear the accused.
Society (সোসাইটি (সমিতি)): An association of seven or more persons for a literary, scientific or charitable purpose, registered with the RJSC under the Societies Registration Act 1860 on a memorandum stating its name, objects and governing body. Read more →
Sole proprietorship (একমালিকানা ব্যবসা): A business carried on by one individual, usually under a trade name, with no statute or registrar creating it. The owner is personally liable without limit, and the business is identified by its trade licence and the owner’s TIN. Read more →
Source tax (land transfer) (উৎসে কর): Income tax collected at the sub-registry when land or a flat is transferred, under section 125 of the Income Tax Act 2023 (section 126 for developer sales). The rate depends on the mouza, and in cities it is often the largest registration cost. Read more →
Special resolution (বিশেষ সিদ্ধান্ত): A resolution passed by at least three-fourths of members voting at a general meeting called on 21 days’ notice stating the resolution (section 87), filed with the RJSC in Form VIII within 15 days (section 88). Read more →
Specific performance (চুক্তি প্রবলের মামলা): A civil suit asking the court to compel a party to carry out a contract, such as completing a sale under a registered bainanama.
Stamp duty (স্ট্যাম্প শুল্ক): Tax paid on documents such as deeds, agreements and powers of attorney under the Stamp Act 1899 at rates set by current law.
Status quo (স্থিতাবস্থা): A court order directing the parties to keep things, such as possession of land, as they are until further order.
Stay order (স্থগিতাদেশ): A court order temporarily suspending the operation of another order, judgment or proceeding.
Strike-off (স্ট্রাইক-অফ (তালিকা থেকে বাদ)): The Registrar’s removal of a defunct company from the register under section 346 of the Companies Act 1994, after letters and a Gazette notice allowing three months to show cause. The company is dissolved, but members’ and directors’ liabilities continue. Read more →
Sub-registry office (সাব-রেজিস্ট্রি অফিস): The government office where deeds of sale, gift, partition, power of attorney and other documents are registered.
Succession certificate (উত্তরাধিকার সনদ (সাকসেশন সার্টিফিকেট)): A certificate granted by the District Judge’s court under the Succession Act 1925 authorising heirs to collect debts and securities of a deceased, such as bank balances.
Summons (সমন): A court notice requiring a person to appear, answer a case or produce documents on a stated date.
Supplementary duty (সম্পূরক শুল্ক (এসডি)): A duty charged in addition to VAT on specified goods and services, such as tobacco products, under the VAT and Supplementary Duty Act 2012. On imports it is computed on assessable value plus customs and regulatory duty. Read more →
Surcharge (সারচার্জ): An additional charge on individuals whose net assets exceed Tk 4 crore, calculated on the income tax payable rather than on the wealth itself, at the tiers in the Second Schedule to the Income Tax Act 2023. Read more →
Surety (জামিনদার): A person who signs a bail bond guaranteeing that the accused will attend court, and who may be liable if they do not.
T
Tahsil office (Union Land Office) (তহসিল অফিস (ইউনিয়ন ভূমি অফিস)): The local land office that collects land development tax, keeps local records and reports on mutation applications.
Talaknama (তালাকনামা): The common name for divorce papers, usually the certified copy of the Nikah Registrar’s divorce register entry made after the 90-day period. The talaq notice alone does not prove that a divorce took effect. Read more →
Talaq (তালাক): Divorce by a Muslim husband. Under section 7 of the Muslim Family Laws Ordinance 1961 it requires written notice to the Chairman with a copy to the wife; it takes effect 90 days after the Chairman receives the notice and is then registered by the Kazi. Read more →
Talaq-e-tafwid (তালাক-ই-তাফউইজ): Delegated divorce: the right of divorce given to the wife in the kabinnama, which she may exercise by the same notice procedure.
Tax Day (করদিবস): Formerly the fixed last date for individual returns. The Finance Act 2026 introduced year-round filing and redefined Tax Day in section 2 of the Income Tax Act 2023 as a national tax-awareness day rather than a deadline. Read more →
Taxes Appellate Tribunal (ট্যাক্সেস আপিল ট্রাইব্যুনাল): The second-tier income tax appellate forum under section 291, reached within 60 days on a Tk 1,000 fee and a 3% deposit. A reference on a question of law then lies to the High Court Division under section 293. Read more →
Tax-free limit (করমুক্ত আয়সীমা): The amount of total income on which an individual pays no income tax; slab rates apply only above it. For most individuals it is Tk 4,00,000 in tax year 2026-27, with higher limits for specified categories. Read more →
Termination simpliciter (অবসান (টার্মিনেশন)): An employer ending a permanent worker’s employment without stating a reason, under section 26 of the Bangladesh Labour Act 2006, on statutory notice or pay in lieu and with compensation or gratuity. A termination that hides a misconduct allegation can be challenged. Read more →
TIN (e-TIN) (টিন / ই-টিন): Taxpayer Identification Number: a 12-digit number issued online by the NBR free of charge. Section 261 of the Income Tax Act 2023 says who must register; a TIN creates no tax liability by itself and is cancelled under section 262. Read more →
Title suit (স্বত্ব মামলা): A civil suit about ownership of land, often seeking declaration of title, recovery of possession or cancellation of a deed.
Trade licence (ট্রেড লাইসেন্স): The licence to carry on a business, issued by the city corporation, pourashava or union parishad where it operates. It is valid for one financial year to 30 June, and renewal requires a BIN and a PSR. Read more →
Tribunal (ট্রাইব্যুনাল): A special court set up by a particular law for certain cases, such as the Nari O Shishu Nirjatan Daman Tribunal, Cyber Tribunal or Land Survey Tribunal.
Trust (ট্রাস্ট): An arrangement in which a settlor transfers property to trustees to hold for stated objects. A private trust is governed by the Trusts Act 1882, and the trust deed is stamped and registered at the sub-registry. Read more →
Turnover tax (income tax) (টার্নওভার কর (আয়কর)): The renamed minimum tax under section 163 of the Income Tax Act 2023. A company pays the higher of its regular tax and turnover tax on gross receipts, 1% for most businesses with different rates for some sectors, and any excess over regular tax is carried forward against regular tax in later years. Read more →
Turnover tax (VAT enlistment) (টার্নওভার কর (তালিকাভুক্তি)): The tax payable under the VAT and Supplementary Duty Act 2012 by a business with turnover between Tk 30 lakh and Tk 50 lakh, which enlists under section 10 instead of registering. It is 4% of turnover with no input credit. Read more →
U
Unfair labour practice (অসৎ শ্রম আচরণ): Employer conduct prohibited by section 195 of the Bangladesh Labour Act 2006, such as dismissing or discriminating against a worker for union activity or interfering with a union. Read more →
Unregistered firm (অনিবন্ধিত ফার্ম): A partnership not entered in the Register of Firms. It is lawful, but section 69 of the Partnership Act 1932 bars it from suing on a contract and bars a partner from suing the firm; third parties may still sue it. Read more →
V
Vakalatnama (ওকালতনামা): The document by which a client authorises an advocate to act in a case, signed by both on the prescribed form with the required stamps and filed in court.
VAT registration (ভ্যাট নিবন্ধন): Compulsory registration under section 4 of the VAT and Supplementary Duty Act 2012 once taxable turnover in any 12 months exceeds Tk 50 lakh, applied for on Mushak 2.1 within 15 days. Late registration attracts a Tk 10,000 penalty (section 85). Read more →
VDS (VAT deducted at source) (উৎসে ভ্যাট কর্তন (ভিডিএস)): VAT that a withholding entity, including any person with annual turnover above Tk 10 crore, deducts from a supplier’s invoice and deposits itself under the VDS Rules 2025, issuing the supplier a Mushak 6.6 certificate within three working days. Read more →
Vested property (অর্পিত সম্পত্তি): Property taken under the 1965 enemy property laws. Under the Vested Property Return Act 2001 as amended, only property in the gazetted Ka schedule remains vested, and a sale, gift or mortgage of Ka-listed property is void; buyers should check the gazette. Read more →
W
Waqf (ওয়াকফ): A permanent dedication of property by a Muslim for religious or charitable purposes, administered under the Waqfs Ordinance 1962 and not saleable as ordinary property.
Warish certificate (ওয়ারিশ সনদ): A certificate listing the heirs of a deceased person, issued by the Union Parishad Chairman, Pourashava Mayor or City Corporation councillor, used for mutation and administrative purposes.
Warrant of arrest (গ্রেপ্তারি পরোয়ানা): A written court order directing police to arrest a named person and bring them before the court.
Wealth statement (IT-10B) (সম্পদ বিবরণী (আইটি-১০বি)): The statement of assets and liabilities at cost as at the end of the income year, filed with the return under section 167 where gross assets exceed Tk 40 lakh or the taxpayer owned a motor vehicle. It is separate from the lifestyle statement (IT-10BB). Read more →
Wilful defaulter (ইচ্ছাকৃত ঋণখেলাপি): A borrower defined in the Bank Company Act 1991, as amended in 2023, as one who can repay but will not, obtained the loan by fraud, diverted the funds or disposed of the collateral without consent. Such borrowers are barred from rescheduling and from bank directorships. Read more →
Will (উইল / ওসিয়তনামা): A document stating how a person’s property should be dealt with after death; a Muslim may bequeath up to one third of the estate without the heirs’ consent.
Winding up (অবসায়ন): The process under Part V of the Companies Act 1994 by which a company’s assets are realised, its debts paid and the company dissolved, either voluntarily by members or creditors, or by the court (sections 234 and 241). Read more →
Withholding tax (TDS) (উৎসে কর (টিডিএস)): Tax deducted at source by the payer of salary, fees, rent, interest, dividend or another listed payment, deposited by A-challan and certified to the payee, who treats it as tax paid. The rate is 50% higher where the payee has no PSR (section 142). Read more →
Women and Children Repression Prevention Tribunal (নারী ও শিশু নির্যাতন দমন ট্রাইব্যুনাল): The tribunal that tries offences such as rape, dowry violence and abduction under the Nari-o-Shishu Nirjatan Daman Ain 2000, as amended by Act 85 of 2026, which set 15-day investigation and 90-day trial timelines for rape cases. Read more →
Work permit (ওয়ার্ক পারমিট): The permission a foreign national needs to work in Bangladesh, issued by Invest Bangladesh, BEPZA, the Hi-Tech Park Authority or the NGO Affairs Bureau depending on the employer. It is applied for within 15 days of arrival and runs one year at a time. Read more →
WPPF (Workers’ Profit Participation Fund) (শ্রমিক মুনাফা অংশগ্রহণ তহবিল (ডব্লিউপিপিএফ)): The fund under Chapter XV of the Bangladesh Labour Act 2006 into which a company meeting the section 232 thresholds pays 5% of net profit each year, split 80:10:10 under section 234. Read more →
Writ petition (রিট পিটিশন): An application to the High Court Division under Article 102 of the Constitution against unlawful action by the government, public authorities or for enforcement of fundamental rights.
Written statement (লিখিত জবাব): The defendant’s written reply to the plaint in a civil suit under Order 8 of the Code of Civil Procedure.
Z
Zero return (জিরো রিটার্ন): An ordinary return of income showing income below the tax-free limit, so no tax is payable. It carries no minimum tax and keeps the taxpayer’s TIN usable for transactions that need a PSR. Read more →
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