Income Tax Bangladesh for Assessment Year-2008-09

Among direct taxes, income tax is one of the main sources of revenue. It is a progressive tax system. Income tax is imposed on the basis of ability to pay. The more a taxpayer earns the more he should pay''- is the basic principle of charging income tax. It aims at ensuring equity and social justice.

Income Tax Authorities:
Income Tax Authorities are :-
National Board of Revenue,
Director General of Inspection (Tax),
Commissioner of Taxes (Appeals),
Commissioner of Taxes (LTU)
Director General (Training),
Director General Central Intelligence Cell (CIC),
Commissioner of Taxes,
Additional Commissioner of Taxes (Appeal/Inspecting),
Joint Commissioner of Taxes(Appeal/Inspecting ),
Deputy Commissioner of Taxes,
Assistant Commissioner of Taxes,
Extra Assistant Commissioner of Taxes,
Inspectors of Taxes.

Sources of Income:
For the purpose of computation of total income and charging tax thereon, sources of income can be classified into 7 categories, which are as follows :
Salaries
Interest on securities
Income from house property
Income from agriculture
Income from business or profession
Capital gains
Income from other sources.

Tax Rate (Assessment Year- 2008-09) :

Other than Company :
For individuals other than female taxpayers, senior taxpayers of 70 years and above and retarded taxpayers, tax payable for the
First 1,65,000/- Nil

Next 2,75,000/- 10%

Next 3,25,000/- 15%

Next 3,75,000/- 20%

Rest Amount 25%

For female taxpayers, senior taxpayers of age 70 years and above and retarded taxpayers, tax payable for the
First 1,80,000/- Nil

Next 2,75,000/- 10%

Next 3,25,000/- 15%

Next 3,75,000/- 20%

Rest Amount 25%

Minimum tax for any individual assessee is Tk. 2,000

Non-resident Individual 25%(other than non-resident Bangladeshi)

For Companies
Publicly Traded Company 27.5%
Non-publicly Traded Company 37.5%
Bank, Insurance & Financial Company 45%
Mobile Phone Operator Company 45%

If any publicly traded company declares more than 20% dividend, 10% rebate on total tax is allowed.

Tax Rebate for investment :

Rate of Rebate:
Amount of allowable investment is either up to 25% of total income or Tk. 5,00,000/- whichever is less. Tax rebate amounts to 10% of allowable investment.

Types of investment qualified for the tax rebate are :-
Life insurance premium
Contribution to deferred annuity
Contribution to Provident Fund to which Provident Fund Act, 1925 applies
Self contribution and employer's contribution to Recognized Provident Fund
Contribution to Super Annuation Fund
Investment in approved debenture or debenture stock, Stocks or Shares
Contribution to deposit pension scheme
Contribution to Benevolent Fund and Group Insurance premium
Contribution to Zakat Fund
Donation to charitable hospital approved by National Board of Revenue
Donation to philanthropic or educational institution approved by the Government
Donation to socioeconomic or cultural development institution established in Bangladesh by Aga Khan Development Network

Who should submit Income Tax Return ?

If total income of any individual other than female taxpayers, senior taxpayers of 70 years and above and retarded taxpayers during the income year exceeds Tk 1,65,000/-.

If total income of any female taxpayer, senior taxpayer of 70 years and above and retarded taxpayer during the income year exceeds Tk 1,80,000/-.

If any person was assessed for tax during any of the 3 years immediately preceding the income year.

A person who lives in any city corporation/paurashava/divisional HQ/district HQ and owns a building of more than one storey and having plinth area exceeding 1,600 sq. feet/owns motor car/owns membership of a club registered under VAT Law.

If any person subscribes a telephone.

If any person runs a business or profession having trade license.

Any professional registered as doctor, lawyer, income tax practitioner, Chartered Accountant, Cost & Management Accountant, Engineer, Architect and Surveyor etc.

Member of a Chamber of Commerce and Industries or a trade Association.

Any person who participates in a tender.

A person who has a Taxpayer's Identification Number (TIN).

Candidate for Union Parishad, Paurashava, City Corporation or Parliament.

Time to Submit Income Tax Return:
For Company By fifteenth day of July next following the income year or, where the fifteenth day of July falls before the expiry of six months from the end of the income year, before the expiry of such six months.

For Other than Company Unless the date is extended, by the Thirtieth day of September next following the income year.Consequences of Non-Submission of Return

imposition of penalty amounting to 10% of tax on last assessed income subject to a minimum of Tk. 1,000/-

In case of a continuing default a further penalty of Tk. 50/- for every day of delay.

Assessment Procedures :
For a return submitted under normal scheme, assessment is made after hearing.

For returns submitted under Universal Self Assessment Scheme, the acknowledgement slip is determined to be an assessment order. Universal Self Assessment is of course subject to audit.

Appeal against the order of DCT : A taxpayer can file an appeal against DCT's order to the Commissioner (Appeals)/Additional or Joint Commissioner of Taxes (Appeals) and to the Taxes Appellate Tribunal against an Appeal order.

Tax withholding functions : In Bangladesh withholding taxes are usually termed as Tax deduction and collected at source. Under this system both private and public limited companies or any other organization specified by law are legally authorized and bound to withhold taxes at some point of making payment and deposit the same to the Government Exchequer. The taxpayer receives a certificate from the withholding authority and gets credits of tax against assessed tax on the basis of such certificate.

Heads of Income Subject to deduction or collection of income tax at source with specified rates of deduction.

No. Heads Section/Rule Rate Chalan in the name of
1
Salaries
Section 50
deduction at average rate
Respective Zone
2
Discount on the real value of Bangladesh Bank Bills
Section 50A
deduction at normal rate or maximum rate whichever is greater.
LTU
3
Interest on securities
Section 51
10%on interest or discount
LTU
4
Supply of goods and execution of contracts and sub-contracts
Section 52(Rule 16)
nil up to 1 lac, 1-5 lacs (1%), 5-15 lacs (2.5%), 15-25 lacs 3.5% and 25 lacs and above (4%)
Zone-2 (Partly) & LTU
5
Indenting commission /Shipping agency commission
Section 52 (Rule 17)
3.5% of the total receipt of indenting commission & 5% of total Shipping agency commission receipt
Zone-2
6
Royalty, Fees for professional or technical services
Section 52 A
10% of the fees
Zone-8
7
Stevedoring agency & Security service
Section 52 AA
7.5% of the fees
Ctg. Zone-2
8
C & F agency commission
Section 52 AAA
7.5% of the fees
Zone-2
9
Sale of bandrolls ( for biri)
Section 52B
6% of the value of bandrolls.
Respective Zone
10
Compensation for acquisition of property
Section 52C
6% of the compensation money
Zone-2
11
Interest on saving instruments
Section 52D
10% of the amount of interest (Current rate)
Zone-2
12
Collection of tax from brick manufacturers
Section 52F
1 Sec. = Tk.10,000/ for each brick field.1.5 Sec. = Tk.12,000/ for each brick field.2 Sec. = Tk.18,000/ for each brick field.
Respective Zone
13
Commission on Letter of Credits
Section 52I
5% of the amount of commission.
LTU
14
Issuing & Renewal of trade licence
Section 52K
Tk 500/- For renewal of each Lincence
Zone-3
15
Trustee fees
Section 52L
10%

16
Frieght Forward agency Com.
Section 52M
7.5%

17
Rental power
Section 52N
4%

18
Import of goods
Section 53 (Rule17A)
3% of the value of imports.
Zone-2
19
Income from house property (house rent)
Section 53A (Rule17B)
No deduction if monthly rent is below 20,000/-3% (if monthly rent is 20,000-40,000 Tk.) and 5% (if monthly rent is above 40,000 Tk.)
Zone-2 Dha & Other outside Zone
20
Shipping business of resident
Section 53AA
5% of freight
Zone-2,ctg
21
Export of manpower
Section 53B (Rule 17C)
10% of the service charges.
Zone-2, dhk & ctg
22
Export of Knitwear
Section 53BB
0.25%
Zone-5
23
Member of Stock Exchange
Section 53BBB
0.015%
Zone-7
24
Export of goods except Knitweare & Woven garments
Section 53BBBB
0.25%
Zone-5
25
Sale of goods by public auction
Section 53C (Rule 17D)
5% of the sale price
Zone-2
26
Courier Service (Non-resident)
Section 53CC
7.5%
Zone-6
27
Payment to film actors and actresses
Section 53D (Rule 17E)
5% of the amount paid exceeding Tk. 36000/-
Zone-2
28
Cash subsidy
Section 53DD
5%
Zone-5
29
Commission Fees or discount paid to distributors
Section 53E (Rule 17G)
7.5% of the amount of commission.
Zone-2 & LTU
30
Commission or charges paid to the agents of foreign buyers
Section 53EE
4 % on the amount of commission or charges.
Dhk.Zone-6, Ctg.Zone-3 and Zone of Respective Division
31
Interest on bank deposits
Section 53F (Rule 17H)
10% of the amount of interest.
Zone-1
32
Real Estate & Developers
Section 53FF
In case of Bldg. 250 per sq. meterIn case of land 5% of deed value
Zone-5
33
Insurance commission
Section 53G
3% on the amount of commission
LTU
34
Commission paid to the Surveyors of General Insurances
Section 53GG
7.5% on the amount of commission.
Dhk.Zone-2, Ctg.Zone-3 and Zone of Respective Division
35
Transfer of property
Section 53H (Rule 17I)
5% of the value of the property.
Survey Zone

Interest on Post Office Savings Bank Account
Section 53I
No deduction if the amount of interest does not exceeds Tk.1,50,000 and if exceeds then 10% on the amount of interest .
Zone-2
36
Rent of vacant land, plant and machinery
Section 53J (Rule 17BB)
No deduction if monthly rent is below 15,000/-3% (if monthly rent is 15,000 -30,000 Tk.) and 5% (if monthly rent is above 30,000 Tk.)
Zone-2

37
Advertising bill of news paper, magazine, private television channel
Section 53K
3% of the value of the property.
Zone-5
38
Dividend
Section 54
(1) Resident individual 10%, non-resident individual 25% (2) Company 15%
LTU (only LTU’s files) all others Zone-2
39
Income from lottery
Section 55
20% of the amount won.
Zone-2
40
Income of non-resident Other than non-resident Bangladeshi}
Section 56
Compny - rate applicable to the com. Other than company - maximum rate.
Zone-6

Major areas for final settlement of tax liability : Tax deducted at source for the following cases is treated as final discharge of tax liabilities. No additional tax is charged or refund is allowed in the following cases:-
Supply or contract work
Band rolls of hand made cigarettes
Import of goods
Transfer of properties
Export of manpower
Real Estate Business
Export value of garments
Local shipping business
Royalty, technical know-how fee
Insurance agent commission.
Auction purchase
Payment on account of survey by surveyor of a general insurance company
Clearing & forwarding agency commission.
Transaction by a member of a Stock Exchange.
Courier business
Export cash subsidy

Tax Recovery System : In case of non-payment of income tax demand the following measures can be taken against a taxpayer for realization of tax:-

Imposition of penalty
Attachment of bank accounts, salary or any other payment.
Filing of Certificate case to the Special Magistrate.

Advance Payment of Tax : Every taxpayer is required to pay advance tax in four equal installments falling on 15th September; 15th December; 15th March and 15th June of each year if the latest assessed income exceeds Taka three lakh. Penalty is imposed for default in payment of any installment of advance tax.

Fiscal incentives :Following are fiscal incentives available to a taxpayer:-

a) Tax holiday : Tax holiday is allowed for industrial undertaking, tourist industry and physical infrastructure facility established between 1st July 2008 to 30th June 2011 in fulfillment of certain conditions.

Industrial Undertaking Eligible for Tax holiday : (i) An industry engaged in production of textile, textile machinery, jute goods, high value garments, pharmaceuticals, melamine, plastic products, ceramics, sanitary ware, steel from iron ore, MS Rod, CI Sheet, fertilizer, insecticide & pesticide, computer hardware, petro-chemicals, agriculture machinery, boilers, compressors, basic raw materials of drugs, chemicals and pharmaceuticals. (ii) An industry engaged in agro-processing, ship building, diamond cutting. Physical Infrastructure Eligible for Tax holiday: Sea or river port, container terminals, internal container depot, container freight station, LNG terminal and transmission line, CNG terminal and transmission line, gas pipe line, flyover, mono rail, underground rail, telecommunication other than mobile phone, large water treatment plant & supply through pipe line, waste treatment plant, solar energy plant, export processing zone. Tourism Industry Eligible for Tax holiday : Residential hotel having facility of three star or more.

b) Accelerated depreciation: Accelerated depreciation on cost of machinery is admissible for new industrial undertaking in the first year of commercial production 50%, in the second year 30% and in the third year 20%.c) Income derived from any Small and Medium Enterprise (SME) engaged in production of any goods and having an annual turnover of not more than taka twenty four lakh is exempt from tax.d) Industry set up in EPZ is exempt from tax for a period of 10 years from the date of commencement of commercial production.e) Income from fishery, poultry, cattle breeding, dairy farming, horticulture, floriculture, mushroom cultivation and sericulture are exempt from tax up to 30th June, 2011, subject to investing at least 10% of the exempted income that exceeds one lakh Taka, in government bonds.f) Income derived from export of handicrafts is exempted from tax up to 30th June, 2011.g) An amount equal to 50% of the income derived from export business is exempted from tax.h) Listed companies are entitled to 10% tax rebate if they declare dividend of 20% or more.i) Income from Information Technology Enabled Services (ITES) business is exempted up to 30th June, 2011.

Avoidance of Double Taxation Agreement :
There are agreements on avoidance of double taxation between Bangladesh and 28 countries which are:-
(1) United Kingdom of Great Britain and Northern Ireland, (2) Singapore (3) Sweden (4) Republic of Korea 5) Canada (6) Pakistan (7) Romania (8) Sri Lanka (9) France (10) Malaysia (11) Japan (12) India (13) Germany (14) The Netherlands (15) Italy (16) Denmark (17) China (18) Belgium (19) Thailand (20) Poland (21) Philippines (22) Vietnam (23) Turkey (24) Norway (25) USA (25) Indonesia (27) Switzerland (28) Oman

Tips for Job Interview

Interviews and Interviewers

Summary:
The Screening Interview
The Decision Interview

There are two major categories of job interviews
The first, “the screening interview” is used to screen someone in or out and the second, “the decision interview” is used for making the actual hiring decision. Usually each type of interview is conducted by a different kind of interviewer.

The Screening Interview

This type of interview is typically conducted by either a professional recruiter (or search firm representative) or a Human Resources specialist who is often a trained interviewer.

The screening interviewer’s job is not to decide if you are the best person for the job but to judge whether you come fairly close to a profile of the hypothetically ideal candidate they have created.
These interviewers tend to proceed in a logical, systematic fashion. Because they often must make a written report of their findings and their opinions, they collect facts. They know what information they need and will ask the right questions to get it, collecting and using facts to arrive at a conclusion that they can justify at a later date if necessary.

Be direct and concise in your replies and be sure you understand exactly what information they are looking for before answering a question. If you are not sure, restate the question and ask if you have it right. Wherever possible, frame your answers in a positive light as negative answers tend to induce probing and sometimes an adversarial atmosphere. Don’t give extra information unless you know that it will help you in the interview.

The Decision Interview

The decision interview is usually conducted by the immediate boss or by a person with the authority to hire you.

The boss is rarely a trained interviewer. This is both good news and bad news – good news because you will probably know more about interviewing than the interviewer and will be able, therefore, to control the interview. Its bad news in that the right questions are not asked and unexpected questions may be directed at you in what seems an illogical sequence.

The boss is usually interested in the following:
Can you do whatever he/she wants done?
Will you solve her/his problems? Are you motivated to do that?
How do you fit in the organisation? Will she/he be comfortable seeing you every day?

This meeting with the boss, while an interview, is also a selling opportunity. To be successful, you need to be an attentive listener and observer using all of your senses to build rapport and to choose the words the boss will relate to when framing your questions and answers. In the absence of the direction that a trained interviewer gives, many interviewees make the mistake of reciting all of their skills and accomplishments. This approach pushes the responsibility for sorting through this mass of information for the relevant parts onto the boss and that’s a poor sales approach.

You need to ask questions to find out what the boss would like to have done and what problems need to be solved. Then you can choose from among your accomplishments, those that illustrate that you have solved similar problems.

Interview Preparation
There are some basic steps you need to take to prepare effectively for an interview:
They are:
Research the company and the interviewer
Match your strengths to the company profile
Prepare questions to ask
Prepare answers to difficult questions
Practice aloud

Research the Company & the Interviewer: The first step in preparing for an interview is to research the company and, if possible, the interviewer.

Match Your Strengths to the Company Profile: Once you have the relevant company information, you will need to work out the best way to convey what you can do and to demonstrate how you will add value to the organisation.

Prepare Questions to Ask: Take the time to develop relevant and insightful questions for each particular interview.

Prepare Answers to Difficult Questions: In addition to asking insightful questions, you’ll want to be prepared to answer questions.

Summary:
Prepare Answers to Difficult Questions
PURPOSE: Is the person prepared? Organised and Concise?
PURPOSE: Is this person mature and self-aware?
PURPOSE: Is the person motivated? What are his/her values, attitudes? Is there a fit between the applicant and the organisation?
PURPOSE: Does the person match job and criteria?
PURPOSE: How does the person handle stress? What is their confidence level?
PURPOSE: What is this person’s market value?

Prepare Answers to Difficult QuestionsIn addition to asking insightful questions, you’ll want to be prepared to answer questions.

Although many of your interactions will be quite informal and seemingly unstructured, there will be some interviewers who are quite incisive in their style, asking penetrating and often difficult questions. Recruiters tend to be this way; they have limited time and are skilled at getting to the point.

You cannot anticipate every question. But if you prepare your responses and practice answering the difficult questions that appear below, you will be better equipped for the interview.

Although there may be multiple purposes underlying the questions asked by an interviewer, we have listed only one purpose for each question below.

PURPOSE: Is the person prepared? Organised and Concise?
Interviewer’s Purpose and Questions
Consider When Answering
Tell me about yourself
Be on guard against the interviewer who gives you free reign. Don’t spend too much time answering (1-2 minutes). Avoid details, don’t ramble. Touch on four areas
-Born/Raised
-Education/Military Background
-Work Experience
-Current Work Situation

Did you bring your resume?
Yes. (Be prepared with two or three extra copies)

What do you know about our organisation?
Highlight products, services, revenues, problems, people and history. “But I would love to know more, particularly from your point of view. Do we have time to cover that now?”
According to your definition of success, how successful have you been so far?
Be prepared to define success for yourself and then respond.

PURPOSE: Is this person mature and self-aware?
Interviewer’s Purpose and Questions
Consider When Answering

In your current or last position, what were your most significant accomplishments? In your career so far?
Refer to the accomplishment statements you prepared when you were matching your strengths to the company profile.

Had you thought of leaving your present position before? If yes, what do you think held you there?
No job is perfect. Yet, there are pluses in every position. Refer to positive aspects of the job, mention it was a learning experience.

Would you describe a few situations in which your work was criticised?
Give only one, and tell how you have corrected or plan to correct your work.

If I spoke with your previous boss, what would he or she say are your greatest strengths and weaknesses?
Be consistent with what you think they would say as a referee. Position the weakness in a positive way with examples.

How would you describe your personality?
Keep your answer short and relevant to the job and the organisation’s culture.

What are your strong points?
Present three. Relate them to that particular company and job opening.

What are your weak points?
Don’t say you have none – give only one. Position it in a positive answer such as, “I am sometimes impatient and do all the work myself when we are working against tight deadlines.”

How did you do in school?
Emphasise your best and favourite subjects.If our grades were average, talk about leadership activities or jobs you took to finance your education.

PURPOSE: Is the person motivated? What are his/her values, attitudes? Is there a fit between the applicant and the organisation?
Interviewer’s Purpose and Questions
Consider When Answering

In your current or last position, what features did you like most? Least?
Give only one of each and make it brief.

What do you look for in a job?
Positive answers outlining fulfilment, outcomes and ability to satisfy the needs of the employer.
How long would it take you to make a meaningful contribution to our firm?
An ideal answer would be, "Not long, because of my experience, transferable skills and ability to learn and adapt."

How long would you stay with us?
An ideal answer would be, "As long as the situation is mutually satisfactory and the job is interesting and challenging. As long as I feel that I’m contributing and that my contribution is recognised."

If you have never been a supervisor, how do you feel about assuming those responsibilities?
Be honest. If you don’t want to supervise, emphasise that you can contribute more as an individual player. If you want to supervise, say so and be enthusiastic.

Why do you want to become a supervisor?
"To grow and develop professionally, to help others develop, to build a team and to share what I have learned."

What do you see as the most difficult task in being a supervisor?
Getting things planned and done through others.

Why are you leaving your present job?
Refer to a difference in style or opinion. Never be negative. Keep it short. When possible, give a "group" answer (eg "Our office is closing; the whole organisation is being reduced in size.") Stick to one response; don’t change answers during the interview.
Describe what would be an ideal working environment.
An ideal answer would indicate: Where I can manage process and people, and relate the statement to the particular company.

How would you evaluate your present firm?
Be positive. Refer to the valuable experience you have gained.

Do you prefer working with figures or with words?
Be aware of the job requirements – position your answer in that context.

How would your colleagues describe you?
Refer to your strengths and skills.

What do you think of your boss?
If you like him or her, say so and tell why. If you don’t like him or her, find something positive to say.

Why do you want to work in a company of this size? Of this type?
Explain how this size or type of company works well for you.

If you had your choice of jobs and companies, where would you go?
Refer to job preferences. Say that this job and this company are very close to what best suits you.

Why do you want to work for us?
You would like to be part of a company project and solve a company problem.You like what you’ve learned about the company, its policies, goals and management.

What was the last book you read? Movie you saw? Sporting event you attended?
Think this through ahead of time. Select one of the books you’ve read that matches the company culture and make sure you have read it.

What are you doing, or what have you done to reach your career objectives?
Talk about formal studies, workshops, seminars. Also talk about reading, professional memberships, mentors, advisers.

What was wrong with your last company?
Choose your words carefully. Don’t be negative. Say that no company is perfect; that it had both strengths and weaknesses. Emphasise “mismatches”, not failings.

What kind of hours are you used to working?
As many hours as it takes to get the job done, then ask, “What’s an average working day or week here?”

PURPOSE: Does the person match job and criteria?
Interviewer’s Purpose and Questions
Consider When Answering

What would you do for us?
Relate past experience which represents success in solving problems which may be similar to those of the prospective employer.

What has your experience been in supervising people?
Give examples from accomplishments.

Are you a good supervisor? Give an example.

Why do you feel you have management potential?
Draw from your successes.“Because I have been told that I have management potential during evaluations; because I know what skills are necessary to be a manager and I know that I have them.”

Did you ever fire anyone? If so, what were the reasons, and how did you handle it?
If you haven’t, say so, but add that you could do it if necessary. Cite another example where you carried out an unpleasant but necessary task.

How have you helped your company?
Refer to accomplishments.

What is the most money you have ever accounted for? Largest budget responsibility?
Refer to accomplishments. If you haven’t had budget responsibility, say so, but refer to an accomplishment that demonstrates the same skill.

Describe some situations in which you have worked under pressure or met deadlines.
Refer to accomplishments. Everyone has had a few of these pressure situations in a career.

In your present position, what problems have you identified that had previously been overlooked?
Refer to accomplishments.

Give an example of your creativity.
Refer to accomplishments.

Give examples of your leadership abilities.
Draw examples from accomplishments.

What are your career goals?
Talk first about doing the job for which you are applying, then talk about longer-range plans.

What position do you expect to have in two years?
An ideal answer: “A position similar to the one we’re discussing, or the next step up.”

What are your objectives?
Refer back to question 43 on goals. Long range – keep these answers fairly general; Short range – be more specific. Talk about a position like this with growth opportunities, maybe having more responsibilities or moving into management.

PURPOSE: How does the person handle stress? What is their confidence level?
Interviewer’s Purpose and Questions
Consider When Answering

Why should we hire you?
Relate past experience which demonstrates success in solving problems which may be similar to those of the prospective employer.

You may be over-qualified or too experienced for the position we have to offer.
“A strong company needs a strong person.” “Experienced people are at a premium today.”
Explain that an employer will get faster return on investment because you have more experience than required.

Why haven’t you found a new position before now?
An ideal answer: “Finding the right job takes time. I’m not looking for just any job.”

Any objections to psychological tests?
“No, I don’t mind.”

If you could start again, what would you do differently?
No need to be too self-revealing.“Everyone would make some changes, but I’ve learned and grown from all my decision.”

How would you structure this job?
“Not easy to answer without knowing more than I do about the job. I’d move carefully in making changes.”

How much do you expect, if we offer this position to you?
Be careful. If you don’t know the market value, return the question by saying that you would expect a fair salary based on the job responsibilities, your experience and skills, and the market value of the job. Then ask what salary range has been set for the job.

If you know the market value of the job, that may be the key answer. “My understanding is that a job like the one you’re describing may be in the range of $___. Is that in the ball park for you?”

PURPOSE: What is this person’s market value?
Interviewer’s Purpose and Questions
Consider When Answering

What kind of salary are you worth?
Actively probe the interviewer about the job and specific responsibilities and problems. In time you should get an idea of how important the job is to the company and its willingness to pay. Sum up and evaluate. Then when the interviewer opens the discussion of salary, you will be in a much better position to determine what the job is probably worth to both the employer and you.
Strive to delay all mention of money until the end of the interview. If your minimum requirement is sought early, try to counter with the “need to learn more about the scope of the job” since the service you can provide is the principal question, not income. If they insist, provide a range or broad area.

What other types of job or companies are you considering?
“I’m looking at similar positions in several companies.” You don’t have to be specific.

How have you kept up in your field?
Discuss reading, seminars or courses in or out of work, discussions with co-workers.

Practice Loud: Start by writing rough notes of how you would introduce your background, ask your questions and answer the interviewer’s questions.

21st February as the International Mother Language Day

UNESCO's declaration of 21st February as the International Mother Language Day has brought fresh glory and prestige to Bangladesh which is making significant strides towards peace, progress and prosperity at home and discharging international obligations abroad. After 1952, the people of Bangladesh have been observing every year the 21st day of February as their glorious and unforgettable Language Martyrs Day. What happened on 21st February 1952 is widely known. Still let me very briefly recount the fateful happenings of that day and the circumstances that led to and followed them.

History of Language Day

THE BENGALI LANGUAGE Movement stands out as the inauguration of Bangladesh's struggle for self-determination. Our quest for saving Bengali language from the transgression of Punjabi dominated colonial rulers of Pakistan is a landmark in the history of our nation's struggle for freedom and independence. The recent declaration by the UNESCO for making 21st February as the International Mother Language Day is a clear recognition of the inspiring universal message of our language movement. The Bengali Language Movement that took place in multiple phases in 1948 and 1952 was not the making of any single individual. There were more than one leaders who spearheaded our language movement in all of its phases. The purpose of this commentary is to underscore Shaheed Dhirendranath Datta's role in the making of the early phases of our language movement.

Given the fact that December is a season not only for 'celebration' of Victory Day but also a time for 'mourning' the brutal murders of our martyred intellectuals and leaders, it is an appropriate occasion to pay homage to Shaheed Dhirendranath Datta, the inaugurator of the language movement and a martyr of our liberation war. The recent world recognition of the sacrifice of Bangalees' blood for saving our mother tongue from external cultural aggression by making 21st February as the International Mother Language Day makes a tribute to Shaheed Dhirendranath Datta more relevant.

The roots of both 1948 and 1952 phases of Bengali Language Movement in East Bengal can be traced back to a debate on language that took place in June-July, 1947 between the proponents and opponents of Urdu as the "only" state language of Pakistan, a nation-state soon to be curved out of British India. In response to Mountbatten's declaration of June 3, 1947, the creation of Pakistan through the partition of India was imminent. The Uttar Pradesh-based Urdu-speaking stalwarts of the Muslim League had begun mobilizing their support and resources in favor of establishing Urdu as the lingua franca of Pakistan. For example, Dr. Ziauddin Ahmed, Vice Chancellor of Aligarh University declared in a Conference that "only Urdu deserves to be the state language of a Muslim nation."

It was Dr. Mohammad Shahidullah, a renowned and respected Bangalee scholar, who forcefully protested the advocacy of those non-Bengali Urdu lovers. In a thought provoking article titled "Pakistaner Bhasha Shamasya" (The Language Problem in Pakistan), published in Daily Azad, July 29, 1947, Dr. Mohamad Shahidullah, a doyen in the field of linguistics, squarely refuted the irrelevance, uselessness and unfairness of Dr. Ziauddin Ahmed's advocacy for imposing of Urdu as the lingua franca of Pakistan. He emphasized that "Bengali being the mother tongue of 55% of population of Pakistan deserves to be the State language of the new nation. Once Bengali is being adopted as the State language, we may then deliberate whether or not Urdu can also be afforded the status of one of the State languages of Pakistan."

Various progressive political forces of East Bengal started mobilizing support for making "Bengali" as one of State languages of Pakistan even before the emergence of the nation. For instance, some of the Bengali Muslim Leaguers formed the Gono Azadi League under the leadership of Kamruddin Ahmed in July, 1947. In its manifesto, Kamruddin Ahmed clearly emphasized: "Bangla will be our State language. All necessary steps need to be taken immediately for making Bangla language suitable for all parts of Pakistan. Bangla shall be the only official language of East Pakistan."

Once Pakistan became a reality on August 14, 1947, the unresolved language controversy continued to surface during the early months of independent Pakistan. The Central Government of Pakistan had already started the unilateral use of "Urdu" in most of the official documents and letterheads of the Central Government even before formally adopting "Urdu" as the "only" State language. The anti-Bengali policies of the Central Government spawned the feeling of distrust and discontent among the student community about the ulterior motives of Pakistani ruling elite. The most enlightened segment of student community of Dhaka University started to oppose various policies of the Central Government even before the year 1947 ended. The Democratic Youth League (DYL), founded in Dhaka on August 5, 1947 by the leftist and progressive students of the then East Bengal, took the leadership role in forging unity among the various pro-Bengali forces to build up resistance against the imposition of Urdu. In spite of the governmental repressive measures against the DYL in the name of eradication of "communism," the dedicated workers of the DYL were in the vanguards in 1948 and 1952.

Founded as a cultural organization in Dhaka on September 1, 1947, Tamaddun Majlish played a historic role in the defense of our mother tongue. Although the main intent of 'Tamaddun Majlish' was to invigorate Islamic spirit and culture among the citizens of the new nation of Pakistan, the vigorous role played by this organization made it clear to the Bengali-speaking Muslim population of Pakistan that the demand for adopting Bengali as one of the State languages was "not supported only by the anti-state elements and communists of East Bengal." Tamuddun Majlis issued on September 15, 1947, a well-written pamphlet titled "Pakistaner Rashtra Bhasha: Bangla Na Urdu?" ("Pakistan's State Language: Bangla or Urdu?"). The authors of this historic booklet, Kazi Motahar Hossain, Abul Mansur Ahmed and Professor Abul Kasem made a strong case in favor of introducing Bengali as the only language of instruction in offices and courts of East Bengal. They also forcefully articulated their demand for Bengali to be one of the State languages of Pakistan.

By December 1947, the progressive forces enlisted enough support among the students and intelligentsia in Dhaka and elsewhere in East Bengal for protecting Bengali language. It was on January 4, 1948 when the East Pakistan Students' League (EPSL)-an assortment of pro-Suhrawardy Muslim students of the defunct All Bengal Muslim Students' League (ABMSL), was formed. Soon after its emergence, EPSL played a crucial role in all of the phases of Bengali language movement. Aimed at building resistance against the reactionary and anti-Bengali policies of the Muslim League Government, the leftist youths and the disenchanted dissidents of the ruling Muslim League party organized the "Workers' Camp" in January 1948 at Dhaka. The seven-day long Camp was very critical about various anti-Bengali policies of the ruling Muslim League. The organizers of the Camp were very vocal in articulating the demand for Bengali.

It is obvious from the preceding that the intent of this paper is not to allude to the idea that Shaheed Dhirendranath Datta was the 'only' person who was trying to defend Bengali language. In fact, there is a plethora of evidence to suggest that the patriotic forces started mobilizing support in favor of "Bengali". Yet, those resistance and protests against the imposition of Urdu remained essentially confined within the pages of newspapers, pamphlets, articles or statements. It was by no means a mass resistance against the ulterior motives and policies of Pakistani ruling elite. However, the demand for making Bengali as one of the State languages started taking more concrete and volatile shape in early months of 1948. Among many others who were in the vanguards of the 1948 phase of the Bengali language movement, Dhirendranath Datta's role was seminal in the process of jumpstarting our resistance against the forces of Urdu. In other words, Dhirendranath Datta's courageous step ignited the initial phase and widened the extent of the Bengali Language Movement in East Bengal.

It was on February 25, 1948 when Dhirendranath Datta, a member from Comilla, East Bengal, rose to address the President of the Constituent Assembly of Pakistan, and said in no quivering voice. (Direndranath Datta's speech is being cited in full. Due to limitation of space, only some relevant segments of the responses of Liaquat Ali Khan and Khwaja Nazimuddin are cited. No correction has been made outside parenthesis excepting the word "Bengalee." For maintaining consistency of the word Bengali, I have used "Bengali" to substitute for the word "Bengalee." Dhirendranath Datta's speech and responses to his speech have been gleaned from "Shaheed Dhirendranath Datta Smarakgrantha," Edited by Anisuzzaman, Dhaka: Shaheed Direndranath Datta Smritiraksha Parishad, 1994, pp. 391-404):

"Mr. President, Sir, I move: That in sub-rule (1) of rule 29, after the word 'English' in line 2, the words 'or Bengalee' be inserted." He continued: "May I move the other motion as that can be considered together because that relates to the same rule?" In response to his query, the President of CAP (M.A. Jinnah) said: "I think you take them separately and not together, you may take item No. 2 on the agenda-your first amendment." Dhirendranath asked for permission to speak in support of his amendment to Rule 29: "May I speak, Sir?" The CAP President, M.A. Jinnah said: "Yes, speak."

In a firm voice, Dhirendranath Datta started to speak: "Sir, in moving this- the motion that stands in my name--- I can assure the House that I do so not in a spirit of narrow Provincialism, but, Sir, in the spirit that this motion receives the fullest consideration at the hands of members. I know, Sir, that Bengali is a provincial language, but, so far our state is concerned, it [Bengali] is the language of the majority of the people of the state [State of Pakistan]. So although it is a provincial language, but as it is a language of the majority of the people of the state and it stands on a different footing therefore. Out of six crores and ninety lakhs of people of people inhabiting this State, 4 crores and 40 lakhs of people speak the Bengali language. So, Sir, what should be the State language of the State [of Pakistan]? The State language of the State [of Pakistan] should be the language which is used by the majority of the people of the State, and for that, Sir, I consider that Bengali language is a lingua franca of our State. It may be contended with a certain amount of force that even in our sister dominion [India] the provincial language have not got the status of a lingua franca because in her sister dominion of India the proceedings of the Constituent Assembly is conducted in Hindustani, Hindi or Urdu or English. It is not conducted in the Bengali language but so far as the Bengali is concerned out of 30 cores of people inhabiting that sister dominion [of India only] two and a half crores speak the Bengali language. Hindustani, Hindi or Urdu has been given an honoured place in the sister dominion [of India] because the majority of the people of the Indian Dominion speak that language. So we are to consider that in our state it is found that the majority of the people of the Indian Dominion speak that language. So we are to consider that in our State it is found that the majority of the people of the State do speak the Bengali language then Bengali should have an honooured place even in the Central Government [of Pakistan]."

Dhirendranath Datta pointed out: "I know, Sir, I voice the sentiments of the vast millions of our State [of Pakistan]. In the meantime I want to let the House know the feelings of the vastest millions of our State. Even, Sir, in the Eastern Pakistan where the people numbering four crores and forty lakhs speak the Bengali language the common man even if he goes to a Post Office and wants to have a money order form finds that the money order is printed in Urdu language and is not printed in Bengali language or it is printed in English. A poor cultivator, who has got his son, Sir, as a student in the Dacca University and who wants to send money to him, goes to a village Post Office and he asks for a money order form, is printed in Urdu language. He can not send the money order but shall have to rush to a distant town and have this money order form translated for him and then the money order, Sir, that is necessary for his boy can be sent. The poor cultivator, Sir, sells a certain plot of land or a poor cultivator purchases a plot of land and goes to the Stamp vendor and pays him money but cannot say whether he has received the value of the money is Stamps. The value of the Stamp, Sir, is written not in Bengali but is written Urdu and English. But he can't say, Sir, whether he has got the real value of the Stamp. These are the difficulties experienced by the common man of the State. The language of the State should be such which can be understood by the common man of the State. The common man of the State numbering four crores and forty millions [4 crores and forty lakhs] find that the proceedings of the [Constituent] Assembly [of Pakistan] which is their mother of parliaments is being conducted in a language [Urdu], Sir which is unknown to them. Then, Sir, English has got an honoured place, Sir, in Rule 29. I know, Sir, English has got an honoured placed because of the International Character [of English]. But, Sir, if English can have an honoured place in Rule 29 that the proceedings of the [Constituent] Assembly should be conducted in Urdu or English why [then] Bengalee, which spoken by the four crores [and] forty lakhs of people should not have an honoured place, Sir, in Rule 29 of the procedure Rules."

Dhirendranath Datta continued to emphasize: "So, Sir, I know I am voicing the sentiments of the vast millions of our State and therefore Bengali should not be treated as a Provincial Language. It should be treated as the language of the State. And, therefore, Sir, I suggest that after the word 'English,' the word 'Bengali' be inserted in Rule 29. I do not wish to detain the House but I wish that the Members [of the Constituent Assembly ] present here should give a consideration to the sentiments of the vast millions of our State, Sir, and should accept the amendment [to Rule 29] that has been moved by me."

Those who scathingly attacked Dhirendra Datta's amendment on the House floor were: Liaquat Ali Khan (the Prime Minister of Pakistan), Sardar Abdur Rab Khan Nishtar (the Central Minister for Communication), Ghaznafar Ali Khan (the Central Minister for Refugees, Relief and Rehabilitation), Khwaja Nazimuddin (the Chief Minister of East Bengal), and Alhaj Mohammed Hashim Gazder (a CAP member from Sind). Tamizuddin Khan, a distinguished member from East Bengal and the Deputy President of the CAP also opposed the amendment of Dhirendranath Datta.

Immediately after Dhirendranath Datta's speech, Prem Hari Barma, a member from East Bengal spoke in favor of the amendment. Once he stopped, Liaquat Ali Khan (the Prime Minister and Defence Minister of Pakistan) vociferously and maliciously attacked the intent and content of Dhirendranath's amendment. Liaquat Ali Khan, a Mohajir and the Prime Minister, was elected to the CAP by the then East Bengal Legislative Assembly. Yet, he demonstrated his innate disdain for "Bangalee" race in general and "Bengali" language in particular when he said: "Mr. President, Sir, I listened to the Speech of the Hon'ble Mover [Mr. Dhirendranath Datta from East Bengal] of the amendment with very care and attention. I wish the Hon'ble member had not moved his amendment and tried to create misunderstanding between the different parts of Pakistan. My Honorable friend has waxed eloquence and stated that Bengali should really be the lingua franca of Pakistan. In other words, he does not want Bengali only to be used as a medium of expression in this House, but he has raised indeed a very important question. He [Dhirendranath Datta] should realize that Pakistan has been created because of the demand of a hundred million Muslims in this sub-continent and the language of a hundred million Muslims is Urdu and, therefore, it is wrong for him [Dhirendranath Datta] now to try and create the situation that as the majority of the people of Pakistan belongs to one part of Pakistan, therefore, the language which is spoken there should become the State language of Pakistan. Pakistan is a Muslim State and it must have its lingua franca, the language of the Muslim nation."

Among other things, Nawabzada Liaquat Ali Khan also said that Pakistan "must have a State language-the language which would be used between the different parts of Pakistan for inter-provincial communications. Then, Sir, it is not only the population you have to take into consideration. There are so many other factors. Urdu can be the only language which can keep the people of East Bengal or Eastern Zone and the people of Western Zone jointed together. It is necessary for a nation to have one language and that language can be Urdu and no other language."

Liaquat Ali Khan, the die-hard exponent of one nation, one state and one language policy also cast aspersion on Dhirendra Datta's patriotism when he said: "The object of this amendment [moved by Mr. Dhirendranath Datta] is to create a rift between the people of Pakistan. The object of this amendment is to take away from the Mussalmans that unifying force that bring them together." [At that point, Dhirendranath Datta protested Liaquat Ali Khan's downright distortions by saying: "Certainly not, that is not the intention."].

After several members spoke on the language issue, Khwaja Nazimuddin claimed on the CAP floor that his support for Urdu as the "only" State language of Pakistan was shared by the views of an overwhelming majority of the people of East Bengal. He said: "Sir, I feel it my duty to let the House know what the opinion of the overwhelming majority of the people of Eastern Pakistan over this question of Bengali language is. I think, there will be no contradiction if I say that as far as inter-communication between the provinces and the Centre is concerned, they [people of East Bengal] feel that Urdu is the only language that can be adopted [as the State language of Pakistan]. But there is a strong feeling that the medium of instruction should be Bengali in educational institutions and as far as the administration of the province is concerned. The language [to be] used in administering the province should also be Bengali. I am glad to find out that the Honorable the Leader of the House [Liaquat Ali Khan] has made it clear that there is no question of ousting Bengali from the province [of East Bengal] and I am sure that the overwhelming majority of the people [of East Bengal] are in favour of having Urdu as the State language for the Pakistan State as a whole."

The untenable arguments and unfair characterization of "Bengali" by Nawabzada Liaquat Ali Khan and his anti-Bengali cohorts were challenged on the floor of the CAP only by the members of Hindu community. Those who wholeheartedly supported Dhirendranath Datta's historic amendment and vehemently defended the rightful place of Bengali on February 25, 1948 were as follows: Prem Hari Barma, Bhupendra Kumar Datta and Sris Chandra Chattopadhyaya. Although only a limited number of opposition members were allowed to speak on the CAP floor in support of Bengali language on February 25, 1948, there is evidence to suggest that "all" members of the opposition party in the CAP (all of them were Hindu members) had endorsed Dhirendranath Datta's motion for adopting Bengali as one of the "official" languages of the CAP. Unfortunately, not a single Muslim member of the CAP supported Dhirendranath Datta's rightful amendment. No Bengali Muslim member from East Bengal (not even "one") lent any support for Bengali language on February 25, 1948. There was total absence of any endorsement of Dhirendranath Datta's amendment from the Muslim members for adopting Bengali language in the CAP. It needs to be underscored that only the Hindu members of the CAP voted in favor of Dhirendranath Datta's amendment and spoke in support of Bengali to be one of the State languages of Pakistan. It is indeed ironic that the leaders of the most maligned minority community of our nation had to volunteer to speak for defending the mother tongue of the majority population of Pakistan.

Although Dhirendrannath Datta's amendment to Rule 29 was defeated by the Muslim Leaguers in the CAP, he continued fighting inside both the CAP and EBLA for establishing Bengali language as one of the State languages of Pakistan. His demand for adopting Bengali as one of the official languages of the Central Government fully exposed the hidden anti-Bengali design of the ruling coterie of Pakistan. He remained vocal in the CAP against various anti-Bengali policies of the Central Government. He vehemently opposed the adoption of Arabic script for writing Bengali. Dhirendranath Datta pointed out in the CAP on March 27, 1951: "I represent not only Hindus but also the Musalmans. I can tell you that the ordinary people will not understand the language (i.e. Arabic) that is sought to be introduced in Eastern Bengal. That policy shall have to be changed. I do not know whether the Government is aware of this fact that amongst the large sections of the people and especially among younger generation there is a demand made in a certain conference that the Bengali language should be made one of the State languages of Pakistan" (cited in Rangalal Sen's 'Political Elite in Bangladesh', Dhaka; University Press Limited, 1986, p. 106).

Given the fact that our Bangla Bhasha Andholon (Bengali Language Movement) had profound impact on all of the subsequent political movements in the then East Pakistan, Shaheed Dhirendranath Datta's name cannot be separated from our quest for freedom and independence. Although he was not one of the language martyrs on February 21, 1952, he can be characterized as the inaugurator of the glorious Bengali language movement. Dhirendranath Datta was a martyr of our ultimate war of independence. He was not murdered by the 'retreating' Pakistani occupation forces. His murder was planned ahead of time. He was not a random casualty of cross fire. Nor was he a victim of a mistaken identity. The way he was picked up from his Comilla residence (along with youngest son) on the fateful night of March 28, 1971 and later tortured to death lends credence to the fact that the brute Pakistani ruling elite did not forget Dhirendranath Datta's role in the making of the language movement in 1948. His elimination at the beginning of our liberation war was also designed to cripple the nation intellectually. Above all, the Pakistani military junta wanted to deprive us of Dhirendranath Datta's leadership during our liberation war. At the age of 85, Dhirendranath Datta was brutally murdered along with his son by the marauding Pakistani military junta. The alluvial soil of Bangladesh was drenched with Dhirendranath Datta's blood.

Doubtless, Shaheed Dhirendrannath Datta spoke for all Bangalees of the then East Bengal when he forcefully yet respectfully demanded at the Constituent Assembly of Pakistan (CAP) on February 25, 1948 that Bengali should be afforded the status of one of the Sate languages of Pakistan. However, his amendment was consciously designed to accomplish much broader societal goals. Being a well known Congress leader, Dhirendranath Datta was fully aware that his demand for making Bengali as one of the State languages might be deliberately misconstrued by the ruling coterie of Pakistan. Since he was from the minority community, he also knew that his "patriotism" would be under the scrutiny of Pakistani ruling elite. Yet, Dhirendranath Datta took a courageous stand on the CAP floor on that day. Indeed, he was standing on a high moral ground when he demanded a rightful place for Bengali language.

Tiger Hill:

The trip to the summit of the hill is through Ghoom, the highest railway station on the Darjeeling Himalayan Railway. The elevation of Ghoom is 7,407 feet from sea level, while the altitude of the top of this hill exceeds that of Ghoom by 1,100 feet. In the fast receding glimmer of the night, the spectator finds himself standing on the mound bedewed with sparkling frost, plunged in hush and silence and steeped in frigid cold. A traveller, whose vision has not been entertained with the two sights, the Taj Mahal by moonlight and sunrise from Tiger Hill, has missed a pleasure that does not lend itself to be substituted.

Batasia loop:
The world famous heritage toy train (DHR) winds its way through one out of the three loops en route to Siliguri from Darjeeling at Batasia, which is very near to Ghoom railway station. Ghoom railway station is the highest railway station to be reached by a steam locomotive. This loop is perfect masterpiece of railway engineering. At the center of the loop a war memorial stands which reminds us of the Gorkha martyrs, who laid their lives protecting the sovereignty of their motherland.

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