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In this video, we explain Minimum Tax under Section 163 of the Income Tax Act 2023 in Bangladesh. You’ll learn who needs to pay minimum tax, how it is calculated, and practical examples for return filing in Assessment Year 2025-26. 📌 What You’ll Learn: What is Minimum Tax under Section 163? Applicability of Minimum Tax in Bangladesh Minimum Tax slabs & rates (AY 2025-26) Step-by-step calculation with examples Key compliance tips for return submission This tutorial is useful for taxpayers, accountants, ITPs, students, and corporate professionals who want to understand minimum tax in Bangladesh. 👉 Stay connected with H2B Corporate for more updates on Tax, VAT, Customs, Accounts, Professional Degrees, and Corporate Career. 🔗 Follow H2B Corporate: YouTube Channel: / @h2bcorporate Facebook Page: / h2bcorporate WhatsApp Group: https://chat.whatsapp.com/I6yZOo5hTIB... LinkedIn: / raselcucma Personal Facebook: / raselcucma Email: [email protected] ⚠️ Disclaimer: This content is for educational purposes only. It does not constitute professional advice. Please consult a certified tax practitioner before making any tax decisions. #MinimumTax #Section163 #IncomeTax2023 #BangladeshTax #H2BCorporate