{
  "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json",
  "govschemaVersion": "0.3.0",
  "id": "bd/nbr/individual-income-tax-return-form-it-11ga",
  "version": "1.0.0",
  "title": "Bangladesh Individual Income Tax Return (Form IT-11GA, 2023 edition)",
  "description": "The National Board of Revenue's (NBR) IT-11GA, the \"Form of Return of Income for Individual Person\", 2023 edition, filed under the Income Tax Act, 2023. Opens Bangladesh as this registry's 46th jurisdiction, via its Taxes vertical (1 of 6). The live 10-page source is a printed, text-layer-only PDF with no AcroForm widgets (confirmed via pdfjs-dist: 0 widgets across all 10 pages) — a numbered-line-item form, not a fillable form. Pages 1-3 are the main return (taxpayer/spouse identification, the income-and-tax-computation summary, tax-payment particulars, list of documents furnished, and the verification/signature block); pages 4-6 are five annexed schedules (Schedule 1: income from employment; Schedule 2: income from rent; Schedule 3: income from agriculture; Schedule 4: income from business; Schedule 5: investment tax credit); page 7 is the IT-10BB (2023) lifestyle-expense statement; pages 8-9 are the IT-10B (2023) statement of assets, liabilities and expenses (a net-wealth statement); page 10 is filing instructions. This v1.0.0 deliberately scopes to the general/salaried resident-individual filing pathway: the full page 1-3 main return, and Schedule 1's part (b) (income from employment for employees other than those on a government pay scale — the general/private-sector salaried case). Out of scope for this v1.0.0, disclosed in VERIFICATION.md: Schedule 1 part (a) (government-pay-scale employees), Schedule 2 (rent), Schedule 3 (agriculture), Schedule 4 (business), Schedule 5's own itemized investment-tax-credit breakdown (its bottom-line tax-rebate figure is still modeled as a plain pass-through field), the IT-10BB lifestyle-expense statement, and the IT-10B wealth statement (both of which are, per the source's own instructions, mandatory companion statements for individual filers meeting certain asset/role thresholds, but are not field-modeled here). GovSchema is independent and is not affiliated with, endorsed by, or operated by the Government of Bangladesh or the National Board of Revenue.",
  "status": "draft",
  "jurisdiction": {
    "country": "BD",
    "level": "national"
  },
  "authority": {
    "name": "National Board of Revenue",
    "abbreviation": "NBR",
    "url": "https://nbr.gov.bd"
  },
  "process": {
    "type": "filing",
    "language": "en"
  },
  "source": {
    "url": "https://nbr.gov.bd/uploads/form/Individual_Return_IT-11Ga(2023)5.pdf",
    "retrievedAt": "2026-07-12",
    "documentRef": "IT-11GA (2023), \"Form of Return of Income for Individual Person\", English edition, published on NBR's income-tax forms page (nbr.gov.bd/form/income-tax/eng)"
  },
  "verification": {
    "method": "manual-source-review-v1",
    "lastVerifiedAt": "2026-07-12",
    "verifiedBy": "GovSchema Engineering",
    "nextReviewBy": "2027-01-12",
    "notes": "GovSchema Standard Research cycle GOV-2612. Opens Bangladesh as this registry's 46th jurisdiction, via its Taxes vertical (1 of 6). Independently located this cycle via a fresh fetch of https://nbr.gov.bd/form/income-tax/eng (the prior cycle's GOV-2591 scouting note cited no specific URL) and re-fetched the linked PDF directly: HTTP 200, application/pdf, 381696 bytes, Last-Modified Tue, 07 Nov 2023 06:09:28 GMT, sha256 2a7f51e37ac8f6e61fd153f002b799f36ca8ced56b0013ca5ff7d1459f76f724. Parsed with pdfjs-dist@3 (legacy build, getAnnotations({intent:'display'}) filtered to subtype==='Widget'): confirmed 10 pages, 0 AcroForm widgets on every page — a text-layer-only printed form, matching GOV-2591's prior-cycle characterization exactly. Every field below was extracted by reading getTextContent()'s position-sorted text rows (grouped by rounded y, sorted by x within row) directly, not from any widget metadata. Deliberately scoped to the general/salaried-income pathway per the task's own explicit permission — see this document's own description and VERIFICATION.md for the full in/out-of-scope breakdown and disclosed judgment calls."
  },
  "maturity": {
    "level": "structural-reference",
    "criteria": {
      "structuralReference": true,
      "verifiedSchema": false,
      "agentReadySchema": false,
      "executionTestedSchema": false
    },
    "method": "maturity-self-assessment-v1",
    "assertedBy": "GovSchema Engineering",
    "assertedAt": "2026-07-12"
  },
  "license": "CC-BY-4.0",
  "fields": [
    {
      "name": "taxpayerName",
      "label": "Name of the Taxpayer",
      "type": "string",
      "required": true,
      "sourceRef": "Page 1, item 1: \"Name of the Taxpayer\""
    },
    {
      "name": "nationalIdOrPassportNumber",
      "label": "National ID No. / Passport No. (if no NID)",
      "type": "string",
      "required": true,
      "classification": "sensitive-pii",
      "description": "The taxpayer's National ID (NID) number, or passport number when the taxpayer has no NID.",
      "sourceRef": "Page 1, item 2: \"National ID No. / Passport No. (If No NID)\""
    },
    {
      "name": "taxpayerTin",
      "label": "Taxpayer's TIN",
      "type": "string",
      "required": true,
      "classification": "sensitive-pii",
      "description": "The taxpayer's Taxpayer Identification Number. The source prints this as three dash-separated blank segments (\"TIN: ... - ... - ...\") with no digit-count guide printed on the form itself; modeled here as a single 12-digit e-TIN, the current NBR standard since the 2013 online-registration system (pre-2013 manual 10-digit TINs require re-registration to a 12-digit e-TIN) — a judgment call disclosed in VERIFICATION.md since the form's own blank layout does not state a digit count.",
      "sourceRef": "Page 1, item 3: \"TIN: - -\"",
      "validation": {
        "pattern": "^[0-9]{12}$",
        "minLength": 12,
        "maxLength": 12
      }
    },
    {
      "name": "taxCircle",
      "label": "Circle",
      "type": "string",
      "sourceRef": "Page 1, item 4(a): \"Circle\""
    },
    {
      "name": "taxesZone",
      "label": "Taxes Zone",
      "type": "string",
      "sourceRef": "Page 1, item 4(b): \"Taxes Zone\""
    },
    {
      "name": "assessmentYear",
      "label": "Assessment Year",
      "type": "string",
      "required": true,
      "description": "The Bangladesh assessment year this return covers, in \"YYYY-YYYY\" form (e.g. \"2026-2027\"), immediately following the July-June income year it assesses.",
      "sourceRef": "Page 1, item 5: \"Assessment Year\"",
      "validation": {
        "pattern": "^[0-9]{4}-[0-9]{4}$"
      }
    },
    {
      "name": "residentialStatus",
      "label": "Residential status",
      "type": "enum",
      "required": true,
      "sourceRef": "Page 1, item 6: \"Residential Status: Resident / Non-resident\"",
      "validation": {
        "enum": [
          "resident",
          "nonResident"
        ]
      }
    },
    {
      "name": "taxpayerLegalStatus",
      "label": "Taxpayer's status",
      "type": "enum",
      "required": true,
      "description": "This form's own printed checkbox row offers all four values, though the form itself is titled \"FOR INDIVIDUAL PERSON\"; this v1.0.0 targets the typical \"individual\" value for this form variant, per the task's own scoping permission.",
      "sourceRef": "Page 1, item 7: \"Taxpayer's Status: Individual / Firm / Hindu Undivided Family / Others\"",
      "validation": {
        "enum": [
          "individual",
          "firm",
          "hinduUndividedFamily",
          "others"
        ]
      }
    },
    {
      "name": "isWarWoundedFreedomFighter",
      "label": "Special benefit: gazette war-wounded freedom fighter",
      "type": "boolean",
      "description": "One of six independently-tickable special-benefit checkboxes (not mutually exclusive).",
      "sourceRef": "Page 1, item 8: \"A gazette war-wounded freedom fighter\""
    },
    {
      "name": "isFemale",
      "label": "Special benefit: female",
      "type": "boolean",
      "sourceRef": "Page 1, item 8: \"Female\""
    },
    {
      "name": "isThirdGender",
      "label": "Special benefit: third gender",
      "type": "boolean",
      "sourceRef": "Page 1, item 8: \"Third gender\""
    },
    {
      "name": "isDisabledPerson",
      "label": "Special benefit: disabled person",
      "type": "boolean",
      "sourceRef": "Page 1, item 8: \"Disable person\""
    },
    {
      "name": "isAged65OrOlder",
      "label": "Special benefit: aged 65 years or more",
      "type": "boolean",
      "sourceRef": "Page 1, item 8: \"Aged 65 years or more\""
    },
    {
      "name": "isParentOfDisabledPerson",
      "label": "Special benefit: parent of a person with disability",
      "type": "boolean",
      "sourceRef": "Page 1, item 8: \"A parent of a person with disability\""
    },
    {
      "name": "dateOfBirth",
      "label": "Date of birth",
      "type": "date",
      "required": true,
      "classification": "sensitive-pii",
      "sourceRef": "Page 1, item 9: \"Date of Birth (DD MM YYYY)\""
    },
    {
      "name": "spouseName",
      "label": "Wife/husband's name",
      "type": "string",
      "sourceRef": "Page 1, item 10: \"Wife/Husband's Name\""
    },
    {
      "name": "spouseTin",
      "label": "Spouse's TIN (if spouse is a taxpayer)",
      "type": "string",
      "classification": "sensitive-pii",
      "description": "Only applicable when the spouse is themselves a registered taxpayer. The source has no discrete boolean widget gating this on a marital-status field, so it is left optional rather than encoded with an unsupported requiredWhen — disclosed in VERIFICATION.md.",
      "sourceRef": "Page 1, item 10: \"TIN (if spouse is a Taxpayer)\"",
      "validation": {
        "pattern": "^[0-9]{12}$",
        "minLength": 12,
        "maxLength": 12
      }
    },
    {
      "name": "addressLine1",
      "label": "Address (line 1)",
      "type": "string",
      "required": true,
      "sourceRef": "Page 1, item 11: \"Address\", line 1"
    },
    {
      "name": "addressLine2",
      "label": "Address (line 2)",
      "type": "string",
      "sourceRef": "Page 1, item 11: \"Address\", continuation line"
    },
    {
      "name": "telephone",
      "label": "Telephone",
      "type": "string",
      "sourceRef": "Page 1, item 11: \"Telephone\""
    },
    {
      "name": "mobile",
      "label": "Mobile",
      "type": "string",
      "sourceRef": "Page 1, item 11: \"Mobile\""
    },
    {
      "name": "email",
      "label": "E-mail",
      "type": "string",
      "sourceRef": "Page 1, item 11: \"e-mail\""
    },
    {
      "name": "employerName",
      "label": "Employer's name (if employed)",
      "type": "string",
      "description": "The latest employer's name, in case of multiple employment during the income year.",
      "sourceRef": "Page 1, item 12: \"If employed, employer's name (latest employer's name in case of multiple employment)\""
    },
    {
      "name": "businessOrganizationName",
      "label": "Name of organization (if applicable)",
      "type": "string",
      "description": "Not applicable to the general/salaried filer this v1.0.0 targets; included for page-1 source fidelity.",
      "sourceRef": "Page 1, item 13(a): \"Name of Organization\""
    },
    {
      "name": "businessIdentificationNumber",
      "label": "Business Identification Number (BIN)",
      "type": "string",
      "description": "Only applicable to a VAT-registered business owner. Not applicable to the general/salaried filer this v1.0.0 targets; included for page-1 source fidelity. Bangladesh's e-BIN is a 13-digit number per the current NBR VAT-registration standard (not itself printed on this form) — disclosed in VERIFICATION.md.",
      "sourceRef": "Page 1, item 13(b): \"Business Identification number (BIN)\"",
      "validation": {
        "pattern": "^[0-9]{13}$",
        "minLength": 13,
        "maxLength": 13
      }
    },
    {
      "name": "partnersNamesAndTins",
      "label": "Names and TINs of partners/members (if a firm or association of persons)",
      "type": "string",
      "description": "Free-text listing. Not applicable to the general/salaried individual filer this v1.0.0 targets; included for page-1 source fidelity.",
      "sourceRef": "Page 1, item 14: \"Name and TIN of Partners / Members in case of Firm / Association of Persons\""
    },
    {
      "name": "incomeFromEmployment",
      "label": "1. Income from Employment (annex Schedule 1)",
      "type": "number",
      "required": true,
      "classification": "financial",
      "description": "Carried from schedule1TotalIncome (Schedule 1, item 15) for the general/salaried filer this v1.0.0 targets.",
      "sourceRef": "Page 2, item 1: \"Income from Employment (annex Schedule 1)\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "incomeFromRent",
      "label": "2. Income from Rent (annex Schedule 2)",
      "type": "number",
      "classification": "financial",
      "description": "Carried from Schedule 2, out of scope for this v1.0.0. Modeled as an optional pass-through field, 0/absent for a filer with no rental income.",
      "sourceRef": "Page 2, item 2: \"Income from Rent (annex Schedule 2)\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "incomeFromAgriculture",
      "label": "3. Income from Agriculture (annex Schedule 3)",
      "type": "number",
      "classification": "financial",
      "description": "Carried from Schedule 3, out of scope for this v1.0.0.",
      "sourceRef": "Page 2, item 3: \"Income from Agriculture (annex Schedule 3)\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "incomeFromBusiness",
      "label": "4. Income from Business (annex Schedule 4)",
      "type": "number",
      "classification": "financial",
      "description": "Carried from Schedule 4, out of scope for this v1.0.0.",
      "sourceRef": "Page 2, item 4: \"Income from Business (annex Schedule 4)\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "incomeFromCapitalGain",
      "label": "5. Income from Capital Gain",
      "type": "number",
      "classification": "financial",
      "description": "Out of scope for this v1.0.0 (no annexed schedule for this line is modeled).",
      "sourceRef": "Page 2, item 5: \"Income from Capital Gain\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "incomeFromFinancialAssets",
      "label": "6. Income from Financial Assets (bank interest, dividend, securities profit etc.)",
      "type": "number",
      "classification": "financial",
      "description": "Out of scope for this v1.0.0.",
      "sourceRef": "Page 2, item 6: \"Income from Financial Assets (Bank Interest, Dividend, Securities Profit etc)\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "incomeFromOtherSources",
      "label": "7. Income from Other Sources (royalty, licence fees, honorarium, government incentive etc.)",
      "type": "number",
      "classification": "financial",
      "description": "Out of scope for this v1.0.0.",
      "sourceRef": "Page 2, item 7: \"Income from Other Sources (Royalty, License Fees, Honorarium, Govt. Incentive etc.)\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "incomeShareFromFirmOrAop",
      "label": "8. Share of Income from Firm or Association of Persons",
      "type": "number",
      "classification": "financial",
      "description": "Out of scope for this v1.0.0.",
      "sourceRef": "Page 2, item 8: \"Share of Income from Firm or AoP\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "incomeOfMinorOrSpouse",
      "label": "9. Income of Minor or Spouse (if not a taxpayer)",
      "type": "number",
      "classification": "financial",
      "description": "Out of scope for this v1.0.0.",
      "sourceRef": "Page 2, item 9: \"Income of Minor or Spouse (if not Taxpayer)\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "taxableIncomeFromAbroad",
      "label": "10. Taxable Income from Abroad",
      "type": "number",
      "classification": "financial",
      "description": "Out of scope for this v1.0.0.",
      "sourceRef": "Page 2, item 10: \"Taxable Income from Abroad\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "totalIncome",
      "label": "11. Total Income (aggregate of serial 1 to 10)",
      "type": "number",
      "required": true,
      "classification": "financial",
      "sourceRef": "Page 2, item 11: \"Total Income (Aggregate of Serial 1 to 10)\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "grossTaxOnTaxableIncome",
      "label": "12. Gross Tax on Taxable Income",
      "type": "number",
      "required": true,
      "classification": "financial",
      "description": "Computed per Bangladesh's statutory progressive personal income tax bands. This schema does not itself assert or embed the current band table; the figure is a field the source presents.",
      "sourceRef": "Page 2, item 12: \"Gross Tax on Taxable Income\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "taxRebate",
      "label": "13. Tax Rebate (annex Schedule 5)",
      "type": "number",
      "classification": "financial",
      "description": "Carried from Schedule 5's own item 12 (Amount of Tax Rebate). Schedule 5's itemized investment-tax-credit breakdown is out of scope for this v1.0.0; this bottom-line figure is still modeled as a plain optional pass-through field, since this line is present on every filer's tax computation regardless of income type.",
      "sourceRef": "Page 2, item 13: \"Tax Rebate (annex Schedule 5)\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "netTaxAfterRebate",
      "label": "14. Net Tax after Rebate (12 - 13)",
      "type": "number",
      "required": true,
      "classification": "financial",
      "sourceRef": "Page 2, item 14: \"Net Tax after Rebate (12 – 13)\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "minimumTax",
      "label": "15. Minimum Tax",
      "type": "number",
      "required": true,
      "classification": "financial",
      "sourceRef": "Page 2, item 15: \"Minimum Tax\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "taxPayable",
      "label": "16. Tax Payable (higher of 14 and 15)",
      "type": "number",
      "required": true,
      "classification": "financial",
      "sourceRef": "Page 2, item 16: \"Tax Payable (Higher of 14 and 15)\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "netWealthSurcharge",
      "label": "17(a). Net Wealth Surcharge (if applicable)",
      "type": "number",
      "classification": "financial",
      "sourceRef": "Page 2, item 17(a): \"Net Wealth Surcharge (if applicable)\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "environmentalSurcharge",
      "label": "17(b). Environmental Surcharge (if applicable)",
      "type": "number",
      "classification": "financial",
      "sourceRef": "Page 2, item 17(b): \"Environmental Surcharge (if applicable)\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "delayInterestPenaltyAmount",
      "label": "18. Delay Interest, Penalty or any other amount under Income Tax Act",
      "type": "number",
      "classification": "financial",
      "sourceRef": "Page 2, item 18: \"Delay Interest, Penalty or any other amount Under Income Tax Act (if any)\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "totalAmountPayable",
      "label": "19. Total Amount Payable (16 + 17 + 18)",
      "type": "number",
      "required": true,
      "classification": "financial",
      "sourceRef": "Page 2, item 19: \"Total Amount Payable (16 + 17 + 18)\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "taxDeductedOrCollectedAtSource",
      "label": "20. Tax Deducted or Collected at Source",
      "type": "number",
      "classification": "financial",
      "sourceRef": "Page 3, item 20: \"Tax Deducted or Collected at Source (attach proof)\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "advanceTaxPaid",
      "label": "21. Advance Tax paid",
      "type": "number",
      "classification": "financial",
      "sourceRef": "Page 3, item 21: \"Advance Tax paid (attach proof)\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "taxRefundAdjustmentAmount",
      "label": "22. Adjustment of Tax Refund",
      "type": "number",
      "classification": "financial",
      "sourceRef": "Page 3, item 22: \"Adjustment of Tax Refund {mention assessment year(s) of refund}\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "taxRefundAdjustmentAssessmentYears",
      "label": "22. Assessment year(s) of the refund being adjusted",
      "type": "string",
      "description": "Free-text list of the assessment year(s) the adjusted refund relates to. The source has no discrete boolean gating this on taxRefundAdjustmentAmount, so it is left optional rather than encoded with an unsupported requiredWhen.",
      "sourceRef": "Page 3, item 22: \"{mention assessment year(s) of refund}\""
    },
    {
      "name": "taxPaidWithThisReturn",
      "label": "23. Tax Paid with this Return",
      "type": "number",
      "classification": "financial",
      "sourceRef": "Page 3, item 23: \"Tax Paid with this Return\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "totalTaxPaidAndAdjusted",
      "label": "24. Total Tax Paid and Adjusted (20 + 21 + 22 + 23)",
      "type": "number",
      "required": true,
      "classification": "financial",
      "sourceRef": "Page 3, item 24: \"Total Tax Paid and Adjusted (20 + 21 + 22 + 23)\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "excessPayment",
      "label": "25. Excess Payment",
      "type": "number",
      "classification": "financial",
      "description": "The source prints no explicit arithmetic formula for this line (unlike line 24); presumed to be the excess of line 24 over line 19 when positive, but not asserted as this schema's own computation.",
      "sourceRef": "Page 3, item 25: \"Excess Payment\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "taxExemptedOrTaxFreeIncome",
      "label": "26. Tax Exempted / Tax Free Income",
      "type": "number",
      "classification": "financial",
      "sourceRef": "Page 3, item 26: \"Tax Exempted / Tax Free Income (attach proof)\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "documentsFurnishedList",
      "label": "List of documents furnished with this return",
      "type": "string",
      "description": "Free-text listing; the source prints only the heading with blank space beneath, with no discrete per-document-type checkboxes.",
      "sourceRef": "Page 3: \"List of Documents Furnished with this Return\""
    },
    {
      "name": "declarantName",
      "label": "Declarant's name (verification)",
      "type": "string",
      "required": true,
      "description": "The name of the person making the verification declaration (typically the taxpayer, or an authorized representative).",
      "sourceRef": "Page 3, Verification: \"I ...........................................................father / husband..........\""
    },
    {
      "name": "declarantFatherOrHusbandName",
      "label": "Declarant's father's/husband's name (verification)",
      "type": "string",
      "description": "Disclosed judgment call: the printed clause reads \"I [blank] father / husband [blank]\", read here as the declarant identifying themselves via their father's or husband's name (a common identification convention on Bangladeshi/South Asian government forms), rather than a distinct field with unambiguous meaning — see VERIFICATION.md.",
      "sourceRef": "Page 3, Verification: \"father / husband..........................................................................................\""
    },
    {
      "name": "declarantTin",
      "label": "Declarant's TIN (verification)",
      "type": "string",
      "classification": "sensitive-pii",
      "sourceRef": "Page 3, Verification: \"TIN: ........................................................\"",
      "validation": {
        "pattern": "^[0-9]{12}$",
        "minLength": 12,
        "maxLength": 12
      }
    },
    {
      "name": "verificationPlace",
      "label": "Place (verification)",
      "type": "string",
      "sourceRef": "Page 3, Verification: \"Place\""
    },
    {
      "name": "verificationDate",
      "label": "Date (verification)",
      "type": "date",
      "sourceRef": "Page 3, Verification: \"Date\""
    },
    {
      "name": "schedule1TaxpayerName",
      "label": "Schedule 1: name of the taxpayer",
      "type": "string",
      "description": "Repeats taxpayerName; the source prints this identification line again atop Schedule 1.",
      "sourceRef": "Page 4, Schedule 1 header: \"Name of the Taxpayer\""
    },
    {
      "name": "schedule1Tin",
      "label": "Schedule 1: TIN",
      "type": "string",
      "classification": "sensitive-pii",
      "description": "Repeats taxpayerTin; the source prints this identification line again atop Schedule 1.",
      "sourceRef": "Page 4, Schedule 1 header: \"TIN\"",
      "validation": {
        "pattern": "^[0-9]{12}$",
        "minLength": 12,
        "maxLength": 12
      }
    },
    {
      "name": "salaryBasicPay",
      "label": "1. Basic pay",
      "type": "number",
      "required": true,
      "classification": "financial",
      "description": "Schedule 1, part (b): applicable to employees other than those receiving salary under a government pay scale — the general/private-sector salaried case this v1.0.0 targets. Part (a) (government pay-scale employees) is out of scope; see VERIFICATION.md.",
      "sourceRef": "Page 4, Schedule 1(b), item 1: \"Basic pay\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "salaryAllowances",
      "label": "2. Allowances",
      "type": "number",
      "classification": "financial",
      "sourceRef": "Page 4, Schedule 1(b), item 2: \"Allowances\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "salaryAdvanceArrearSalary",
      "label": "3. Advance / Arrear Salary",
      "type": "number",
      "classification": "financial",
      "sourceRef": "Page 4, Schedule 1(b), item 3: \"Advance / Arrear Salary\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "salaryGratuityAnnuityPension",
      "label": "4. Gratuity, Annuity, Pension or similar benefit",
      "type": "number",
      "classification": "financial",
      "sourceRef": "Page 4, Schedule 1(b), item 4: \"Gratuity, Annuity, Pension or similar benefit\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "salaryPerquisites",
      "label": "5. Perquisites",
      "type": "number",
      "classification": "financial",
      "sourceRef": "Page 4, Schedule 1(b), item 5: \"Perquisites\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "salaryReceiptInLieuOfSalary",
      "label": "6. Receipt in lieu of or in addition to Salary or Wages",
      "type": "number",
      "classification": "financial",
      "sourceRef": "Page 4, Schedule 1(b), item 6: \"Receipt in lieu of or in addition to Salary or Wages\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "salaryShareSchemeIncome",
      "label": "7. Income from Employee's Share Scheme",
      "type": "number",
      "classification": "financial",
      "sourceRef": "Page 4, Schedule 1(b), item 7: \"Income from Employee's Share Scheme\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "salaryAccommodationFacility",
      "label": "8. Accommodation Facility",
      "type": "number",
      "classification": "financial",
      "sourceRef": "Page 4, Schedule 1(b), item 8: \"Accommodation Facility\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "salaryTransportFacility",
      "label": "9. Transport Facility",
      "type": "number",
      "classification": "financial",
      "sourceRef": "Page 4, Schedule 1(b), item 9: \"Transport Facility\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "salaryOtherFacility",
      "label": "10. Any other Facility provided by Employer",
      "type": "number",
      "classification": "financial",
      "sourceRef": "Page 4, Schedule 1(b), item 10: \"Any other Facility provided by Employer\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "salaryEmployerProvidentFundContribution",
      "label": "11. Employer's Contribution to Recognized Provident Fund",
      "type": "number",
      "classification": "financial",
      "sourceRef": "Page 4, Schedule 1(b), item 11: \"Employer's Contribution to Recognized Provident Fund\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "salaryOtherIncomeDetail",
      "label": "12. Others, if any (detail)",
      "type": "string",
      "sourceRef": "Page 4, Schedule 1(b), item 12: \"Others, if any (provide detail)\""
    },
    {
      "name": "salaryOtherIncomeAmount",
      "label": "12. Others, if any (amount)",
      "type": "number",
      "classification": "financial",
      "sourceRef": "Page 4, Schedule 1(b), item 12: \"Others, if any (provide detail)\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "salaryTotalReceived",
      "label": "13. Total Salary Received (aggregate of 1 to 12)",
      "type": "number",
      "required": true,
      "classification": "financial",
      "sourceRef": "Page 4, Schedule 1(b), item 13: \"Total Salary Received (aggregate of 1 to 12)\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "salaryExemptedAmount",
      "label": "14. Exempted Amount (as per Part 1 of 6th Schedule)",
      "type": "number",
      "classification": "financial",
      "sourceRef": "Page 4, Schedule 1(b), item 14: \"Exempted Amount (as per Part 1 of 6th Schedule)\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "salaryTotalIncome",
      "label": "15. Total Income from Salary (13 - 14)",
      "type": "number",
      "required": true,
      "classification": "financial",
      "description": "Carried forward as the input to incomeFromEmployment on the main return (page 2, item 1).",
      "sourceRef": "Page 4, Schedule 1(b), item 15: \"Total Income from Salary (13 – 14)\"",
      "validation": {
        "minimum": 0
      }
    }
  ],
  "documents": [
    {
      "id": "certificationStatement",
      "label": "Verification that the return's information is true and complete",
      "category": "attestation",
      "required": true,
      "belongsTo": "applicant",
      "statement": "I solemnly declare that to the best of my knowledge and belief the information given in this return and statements and documents annexed herewith is correct and complete.",
      "sourceRef": "Page 3: \"Verification\""
    },
    {
      "id": "salaryIncomeEvidence",
      "label": "Salary statement (evidence of employment income)",
      "category": "supporting-evidence",
      "required": true,
      "belongsTo": "applicant",
      "handling": "Enclosed in support of the Schedule 1 employment-income figures modeled by this v1.0.0.",
      "sourceRef": "Page 10, instruction (2)(a): \"Salary statement for salary\""
    },
    {
      "id": "wealthAndLifestyleStatements",
      "label": "IT-10B wealth statement and IT-10BB lifestyle-expense statement",
      "category": "supporting-evidence",
      "required": false,
      "belongsTo": "applicant",
      "handling": "Per the source's own instructions, mandatory companion statements for an individual taxpayer who is a public servant, whose total assets exceed Taka 40,00,000, who owns a motor vehicle, has invested in house property/apartment within a City Corporation, owns assets outside Bangladesh, or is a company shareholder-director — or, per instruction (8), whose signature is required on both regardless. Not field-modeled in this v1.0.0 (out of scope, disclosed in VERIFICATION.md); modeled here only as an unmodeled companion-document requirement so a future cycle is not confused about their absence.",
      "sourceRef": "Page 7 (IT-10BB (2023)) and Pages 8-9 (IT-10B (2023))"
    }
  ]
}