Kent officially announced his signing on Tuesday. Expressing his delight on the club's official website, Hasan said, "I am immensely proud to have the opportunity to play for a club with such a rich heritage as Kent. Playing County Cricket is a dream come true. This is a proud moment not just for me, but for everyone in Bangladesh."

Hasan will feature for Kent in a total of six matches in the County Championship. Kent are scheduled to face Lancashire from 12th to 15th June, a fixture that could mark Hasan Mahmud's County debut.

Kent’s subsequent match will take place against Canterbury from 19th to 22nd June. After featuring in these two encounters, Hasan will return to Bangladesh, before heading back to England in September to play the final four matches of the season. Hasan is determined to make this stint with Kent a memorable one.

In Kent's press release, the right-arm pacer added, "I am determined to work hard and contribute to the team's success. I have spoken with Adam Hollioake (Kent's head coach) and Simon Cook about what I can bring to the side and what is expected of me. I am eagerly looking forward to taking the field for this county."

Prior to Hasan Mahmud, Shakib Al Hasan was the sole Bangladeshi cricketer to have played County Cricket, having enjoyed two separate spells with Worcestershire and Surrey.

Under England and Wales Cricket Board (ECB) regulations, each county is permitted to register up to four overseas players, with two allowed in the playing XI.

Welcoming Hasan to the squad, Kent’s Director of Cricket, Simon Cook, remarked, "We are absolutely delighted to welcome Hasan to the club, bringing international-class pace to our bowling attack for the latter part of the season. Hasan's arrival further strengthens the solid foundations already established within our squad."

Additional Chief Metropolitan Magistrate of Dhaka, Jashita Islam delivered the verdict on Wednesday. Lawyers from both the plaintiff and defence sides confirmed the matter.

Nasir and Tamima were present in court during the verdict announcement.

The case was filed by Rakib Hasan, who alleged that Tamima married Nasir in February 2021 while still in a marital relationship with him.

On 6 May, after concluding arguments from both sides, the court fixed 10 June for the verdict, which was delivered today.

Defence lawyer Azizur Rahman said the court acquitted Nasir and Tamima of the charges, adding that there is no longer any scope to claim their marriage was illegal. He said they are satisfied with the verdict.

On the other hand, plaintiff’s lawyer Ishrat Hasan said they were denied justice and they will appeal.

Former national team cricketer Nasir married Tamima on 14 February 2021 at a restaurant in Uttara, Dhaka. Ten days later, on 24 February, Rakib filed the lawsuit, alleging that Tamima married Nasir without divorcing him first.

After investigation, the Police Bureau of Investigation (PBI) submitted a charge sheet against them on 30 September 2021. The court framed charges against the couple on 7 February 2022.

Alongside their studies, they have secured positions as presidents, vice presidents, and other key office-bearers in university students’ unions, where they work to safeguard students’ rights, welfare, and representation.

Observers regard these achievements on the international stage as a strong reflection of the leadership qualities and capabilities of Bangladeshi students.

According to information received by Prothom Alo, at least 15 Bangladeshi students currently hold significant leadership positions in students’ unions at various universities across the United Kingdom.

Among them, Naeem Hasan, from Companiganj in Noakhali, has been elected vice president of the Students’ Union at the London Campus of Anglia Ruskin University.

Naeem, who secured 1,627 votes, is currently studying Law. In addition to his leadership responsibilities at the university, he remains actively involved in a range of social and environmental initiatives.

Khadija Hossain Orla serves as vice president (Education) of the Students’ Union at the University of the West of England (UWE Bristol).

Representing the academic interests of approximately 40,000 students, Khadija works on improving educational standards, protecting students’ rights, and addressing issues related to accommodation and renters’ rights.

Shayekh Hasan from Kushtia serves as president of the Students’ Union at the Epsom Campus of the University for the Creative Arts (UCA).

A student of Digital Marketing, he secured re-election for a second consecutive term in recognition of his successful contributions to student welfare.

Irfan Rahman serves as president of the Students’ Union at the University of South Wales.

A graduate in Computer Science, Irfan previously led the university’s Bangladesh Society and now works to represent students and support international students.

Iffat Jahan serves as Welfare and Diversity Officer of the Students’ Union at the University of Gloucestershire. After returning to education following a break of nearly a decade, she won election with 676 votes.

Through her initiatives, the university has introduced important facilities and services, including childcare provision, breastfeeding corners, and dedicated prayer rooms.

Md Saif Molla Chanchal, originally from Tongi in Gazipur, has been elected Vice President of the Students’ Union at the University of Greenwich.

A Computer Science student, he works on issues relating to mental health, the rights of disabled and minority students, and the promotion of an inclusive campus environment.

ABM Rahat Mubasshir has been elected vice president (Education) of the Students’ Union at the University of South Wales.

He secured the highest number of votes in the institution’s history and became the first Bangladeshi student to hold the position. He currently represents the academic interests of approximately 25,000 students.

Rajya Mondal serves as president of the Students’ Union at London Metropolitan University.

Elected with 876 votes, he works on issues relating to students’ rights, mental health, and the challenges faced by international students.

At the same university, Nahid Binte Islam serves as vice president (Activities and Opportunities).

Having secured election for two consecutive terms, she works to expand student participation in extracurricular activities, skills development programmes, and engagement within a multicultural environment.

Nafi Hasan Khan has secured re-election as president of the Students’ Union at Brunel University London.

An Aerospace Engineering student, he previously led the Bangladesh Society and currently plays an important role in promoting student engagement and campus development.

Soumitra Pal serves as vice president (Equity and Welfare) of the Students’ Union at London Metropolitan University.

Originally from Noakhali, he works on issues including mental health, anti-racism, anti-harassment initiatives, and the promotion of a safe campus environment.

Zubayer Ahmed has become the first Bangladeshi student to be elected president of the Students’ Union at the University of Hertfordshire.

In this role, which represents approximately 38,000 students, he works to address issues relating to international students’ tuition fees, safety, and access to religious facilities.

At the same university, Muhtasim Sadat Nibir from Rangpur has served as SPECS Officer and a member of the Board of Trustees.

In addition to representing students within the Faculty of Engineering, he has worked to improve the academic experience and enhance transport services for students.

Hafsa Azmari Farju, originally from Fenchuganj in Sylhet, has been elected vice president of the Students’ Union at Wrexham University in Wales.

A recipient of the Sustainability Champion of the Year award, she works on issues concerning students’ rights, equality, and sustainable development.

M Imam Hossain has been elected vice president (Welfare) of the Students’ Union at the University of South Wales for two consecutive terms with the highest number of votes.

Observers have widely praised his contributions to student welfare, support services, and crisis response initiatives.

Speaking to Prothom Alo, Naeem Hasan said, “I want to use the leadership experience I have gained during university life to bring about positive change in society. I dream of building a better society founded on equality, justice, and fairness. At the same time, I want to help preserve the environment and maintain ecological balance so that future generations can inherit a sustainable, liveable, and peaceful world.”

Khadija Hossain Orla told Prothom Alo, “I want to utilise the experience I have gained through student leadership and policy-making activities to bring about positive change in education, social justice, and public policy. I believe that quality education, equal opportunities, and inclusive policies form the foundation of a just and sustainable society. In the future, I hope to apply my international experience to contribute to educational and social development in Bangladesh.”

Speakers made such remarks at a roundtable titled ‘Challenges and Expectations of the Microcredit Sector: Budget 2026–27 Perspective’, jointly organised by the Credit and Development Forum (CDF) and Prothom Alo at its office in Karwan Bazar, Dhaka, on Tuesday.

Hossain Zillur Rahman, former advisor to the caretaker government and Executive Chairman of the private research organisation, Power and Participation Research Centre (PPRC), was the chief guest at the roundtable.

Md. Abdul Karim, Executive Director of UCEP Bangladesh, attended as the special guest.

Representatives of the country’s leading microcredit and non-government development organisations spoke at the discussion, including CDF Chairman Murshed Alam Sarkar, PMK Senior Advisor Enamul Huq, development sector expert Dewan AH Alamgir, SKS Foundation Executive Director Russell Ahmed, Pidim Foundation Executive Director Edwin Baron Banerjee, Disha Chief Executive Md. Shahid Ullah, CDF Executive Director Sajjad Hossain, and Economic Reporters Forum (ERF) President Daulat Akter. The event was moderated by Firoz Choudhury, Assistant Editor of Prothom Alo.

Microcredit as the new driver of growth

During the event, Hossain Zillur Rahman stated that microcredit is another sector as vital to the country's economy as ready-made garments (RMG) and remittance. However, while the first two sectors dominate discussions on growth, microcredit has not received similar attention.

He argued that to ensure inclusive economic growth, the microcredit sector must now be considered a new driver of growth.

Highlighting a lack of promotion and branding, the PPRC Executive Chairman noted that the entire sector is currently suffering from a ‘branding crisis.’

The PPRC executive chairman urged stakeholders to prioritise the terms ‘MFI’ (Microfinance Institution) or ‘Microcredit Institution’ over the word ‘NGO.’

Hossain Zillur Rahman proposed several policy changes for the upcoming budget. He suggested that the Tk 10,000 crore (100 billion) refinancing fund announced by the Bangladesh Bank for the agricultural sector should be disbursed directly through MFIs.

His other recommendations included waiving the 15 per cent VAT imposed on farmers for crop insurance for three to five years to combat climate risks. He also called for simplifying savings collection regulations to reduce costs for microcredit institutions and ensuring the representation of sector representatives in the decision-making process of the Microcredit Regulatory Authority (MRA).

At the meeting, UCEP Bangladesh Executive Director Md. Abdul Karim said that the MRA’s role should not be limited to regulation alone. The agency must also function as a developmental institution for the sector.

Noting that 85 to 90 per cent of microcredit borrowers are women, he said the government is keen on women's empowerment as well.

He emphasised that it is the government's responsibility to provide policy and financial support to NGOs.

Financing remains the biggest hurdle

The microcredit sector is currently mired in a severe funding crisis, Murshed Alam Sarkar, Chairman of the Credit and Development Forum (CDF), told the meeting.

“We are not asking for charity from the government. We want loans at low interest rates. We will repay this money on time. It will not be defaulted or laundered. Instead, it will create employment for millions of people,” he said.

Pointing to the discrimination in savings policies, Enamul Huq, Senior Advisor at Palli Mangal Karmashuchi (PMK), said, “A bank can lend 100 per cent of the money it collects from the public, but our hands are tied. Our demand is that the limit on savings collection be lifted.”

Development expert Dewan AH Alamgir addressed the widespread criticism of high interest rates in microfinance. He explained that MFIs face high costs primarily because they borrow from commercial banks at steep rates.

Allowing large and successful microcredit institutions to collect deposits or savings would make it possible to bring down the interest rates for the poor, he argued.

Edwin Baron Banerjee, Executive Director of Pidim Foundation, spoke about the unique struggles of coastal communities. When natural disasters strike, people cannot pay their installments, yet the microcredit institutions must still pay high interest to the banks. This creates a one-sided financial risk, Banerjee said, proposing a special refinancing fund in the upcoming budget to tackle this crisis.

Demanding recognition for the sector’s work, Russell Ahmed, Executive Director of SKS Foundation, noted that microcredit institutions work with the most marginalized people, mostly women in the poorest and most disaster-prone areas. Despite this, the sector remains neglected in national policy-making.

Shahid Ullah, Chief Executive of Disha, noted that loan defaults are rising in the NGO sector, yet there is a lack of concern. He said that when bank defaults rise, the government allows them to reschedule loans for 12 years with just a 2 per cent down payment. But no such facility exists for microcredit customers.

Sajjad Hossain, Executive Director of CDF, argued that the goal of a budget is to collect money from surplus regions and distribute it to deficit areas. Microcredit is a major deficit sector. But instead of an allocation, higher taxes are collected from here. 

Daulat Akter, President of the ERF, noted that the government is prioritising the creative economy and innovation, where women play a major role. She suggested that microcredit institutions could be leveraged to channel the special tax benefits expected for these sectors in the next budget.

Kajol has a ‘forest eye.’ With years of experience in the wild, Kajol Hajra’s trained eyes can quickly spot animals hidden deep in the forest. His gaze easily moves through layers of trees and bushes, picking out what most would miss. Once his gaze locks into something, his camera immediately comes alive.

We were walking along a narrow trail through the tea garden, chatting quietly as we went. Suddenly, both of us froze. A sharp rustling came from a nearby bush. For a split second, we caught a glimpse of an animal. 

“That’s a leopard cat!” Kajol said immediately. But within seconds, the cat vanished into the dense foliage.

Most would have moved on, but Kajol did not give up. He decided right then that he wouldn't leave without a shot. So, we waited. After a long period of patience, suddenly the leopard cat stepped out into the light once more. This time, Kajol didn't miss a beat.

He raised his lens and kept pressing the shutter continuously. A few moments later, it slipped back into the jungle. When he checked the camera screen, several clear images of the rare leopard cat had been captured. When Kajol checked the camera’s display, there they were. Several stunning, crystal-clear frames of that rare leopard cat.

The last time Kajol had captured this species was in Lawachara, nearly four years ago. Speaking to Prothom Alo, he said that the animal used to be seen more frequently in tea gardens and forest areas, but now they are becoming increasingly rare.

He added that capturing such rare wildlife on camera brings him great satisfaction.

Kajol Hazra warned that the leopard cat population is declining due to deforestation, the shrinking of their natural habitats and increasing human-wildlife conflict.

He stressed the need for effective conservation efforts to protect forests and biodiversity and ensure safe habitats for such wild animals.

The leopard cat (Prionailurus bengalensis) is a rare find in Bangladesh. While similar in size to a domestic cat, it looks like a miniature version of a leopard, according to Sajal Deb, Director of the Bangladesh Wildlife Service Foundation.

He added that recently, an injured leopard cat was rescued after an accident and handed over to the Forest Department. As forests and natural habitats continue to shrink, leopard cats and other wild animals are increasingly entering human settlements, where they are often injured or in many cases, get killed.

Sajal Deb also warned that this rare species, which plays an important role in maintaining ecological balance, is now under threat for multiple reasons.

According to Sajal, a leopard cat measures between 39 and 66 centimeters in length, with a tail extending another 17 to 31 centimeters. It weighs around three to four kilograms. Compared to other wild cats, its legs are relatively longer.

The upper body is pale yellowish, while the underside is whitish. The body is covered with numerous black spots, which form two broad stripes near the neck.

Leopard cats are mainly nocturnal, although they can also be seen active at dawn and dusk. They are generally solitary animals and are skilled at climbing trees and swimming. Large insects, birds and small vertebrates are their main diet. They inhabit forests, wooded areas, scrublands, grasslands and mangrove forests, often taking shelter in tree hollows.

When it comes to reproduction, these cats show a rare level of commitment, forming long-term pair bonds. Their breeding season typically runs from February to May. Following a gestation period of 60 to 70 days, a female gives birth to a litter of two to four kittens. These young hunters reach adulthood at around 18 months. While life in the wild is unpredictable, the leopard cat has been known to live up to 13 years in captivity.

Thirteen years after Samina’s murder, in 2018, the Women and Children Repression Prevention Tribunal-9 in Dhaka sentenced six individuals, including her husband Jafar, to death.

Among them, Jafar, his sister Rokeya, and Rokeya’s husband Abdur Rahim remain in prison. Eight years have passed, yet the authorities have not carried out the death sentences imposed by the court.

Samina’s mother, Nazma Begum, 60, lives in Kaunia village in Savar. Speaking to Prothom Alo yesterday, Tuesday, she expressed her frustration, saying, “Even after all this time, the executions have not taken place.”

She said that she travels from Savar to Mirpur-10 to sell bangles on the pavement. About two months ago, several individuals assaulted her. According to her, the attackers were relatives of the convicted persons.

According to information from the Department of Prisons, 273 prisoners convicted in cases involving violence against women and children, rape, and murder are currently on death row. Prison authorities keep death-row inmates in condemned cells.

Since Bangladesh’s independence, authorities have carried out the death sentences of 26 individuals for offences involving violence against women and children.

Of these, 19 were executed for rape followed by murder. The most recent execution for rape followed by murder took place on 22 January 2023.

In criminal cases, the High Court must confirm a death sentence before the authorities can carry it out. Such proceedings are known as Death Reference cases.

The trial court must send its judgment and case records to the High Court for confirmation of the sentence.

Within the prescribed period, a convicted person may file a jail appeal and an appeal against the judgment. The accused may also submit various other applications.

Courts generally hear the Death Reference, jail appeals, appeals, and miscellaneous applications together.

However, before the hearing can take place, officials must prepare a paper book containing the case records.

This document includes the First Information Report (FIR), charge framing order, witness testimonies, the trial court’s judgment, and other relevant case materials.

In many instances, Death Reference hearings face significant delays. Cases often take months or years to conclude.

During this period, the convicted individuals remain in prison. In some cases, the higher courts acquit defendants after finding insufficient evidence to establish guilt.

The non-governmental organisation, Bangladesh Mahila Parishad, has conducted the case concerning Samina’s murder by burning.

Dipti Sikder, director of the organisation’s Legal Aid and Advocacy Department, told Prothom Alo that the case is still awaiting a Death Reference hearing before the higher court.

She said that the judicial process took 13 years to produce a verdict, and even after a further eight years, the authorities have not carried out the death sentence.

She added that such prolonged judicial delays do not send a message that society can ensure swift justice.

Instead, they create frustration among the public. In many cases, surviving victims or members of victims’ families continue to live under threats from the accused persons’ side.

Renewed debate over delays in death reference hearing

The issue of prolonged delays in Death Reference hearings has returned to public discussion following the rape, murder, and dismemberment of an eight-year-old child in Pallabi, Dhaka, on 19 May. The incident sparked widespread outrage across the country.

The court delivered its verdict in the case on 7 June, just 19 days after the murder.

The judge of the Dhaka Metropolitan Children Repression Prevention Tribunal convicted Sohail Rana of rape and murder and sentenced him to death.

The court also sentenced his wife, Swapna Akter, to death for assisting in the rape and murder.

Yesterday, Tuesday afternoon, the authorities forwarded the trial court’s judgment and all related case documents to the High Court for Death Reference proceedings.

Another widely discussed incident occurred on 5 March last year. A child from Magura went to visit her sister’s home, where she became the victim of rape and an attempted murder.

Authorities later transferred the critically injured child to Dhaka. She died on 13 March of that year while receiving treatment at the Combined Military Hospital (CMH) in Dhaka.

Two months after the child’s death, the Magura Women and Children Repression Prevention Tribunal delivered its verdict on 17 May last year.

The court sentenced Hitu Sheikh, the child’s brother-in-law’s father, to death for rape and murder. The tribunal acquitted the remaining three accused—the child’s brother-in-law, sister-in-law, and elder brother-in-law.

The case is now awaiting a Death Reference hearing before the Appellate Division. Meanwhile, on 25 June last year, Hitu Sheikh filed an appeal with the High Court against the trial court’s judgment.

According to data from the Department of Prisons, 2,707 death-row inmates are currently held in the country’s 74 prisons in connection with all categories of cases.

As of 9 June, the total prison population stood at 74,000, despite an official capacity of 46,000 inmates.

The Department of Prisons says that managing death-row inmates presents particular challenges. Brigadier General Syed Md Motaher Hossain, inspector general of prisons (IG Prisons), told Prothom Alo that death-row inmates often refuse to comply with instructions from prison authorities and frequently display unruly behaviour.

He added that the prisons currently hold inmates well beyond their intended capacity. “If the courts conclude pending cases more quickly, the number of prisoners will decline,” he said.

The law in 1983

Following Bangladesh’s independence, courts tried cases involving violence against women and children under general criminal laws. The country introduced the first special law to address such offences in 1983 through an ordinance.

In 1995, Parliament enacted the Women and Children Repression (Special Provisions) Act.

The current legislation originated with the Women and Children Repression Prevention Act, 2000, which underwent amendments in 2003, 2020, and most recently in 2025.

The legislation is now titled the Women and Children Repression Prevention Act, 2026. Several provisions of the Act prescribe the death penalty.

In 2020, nationwide protests followed two incidents of gang rape in Sylhet and Noakhali.

In response, the then Awami League government amended the law to make the death penalty the maximum punishment for rape. The government also made DNA testing mandatory for identifying accused persons in rape cases.

Following the rape and murder of the child in Magura, the interim government introduced several significant amendments to the rape provisions in 2025.

While the law retained rape committed under a promise of marriage within the rape section (Section 9), it placed the offence under a separate subsection (9B) and a different heading, namely “Punishment for sexual relations induced by the false promise of marriage”. The maximum penalty under this provision is seven years’ rigorous imprisonment.

The amendments also removed the mandatory requirement for DNA testing of both the victim and the accused. The law now provides that if the court considers a medical certificate sufficient to proceed with the trial, DNA testing will not be required.

The amendments reduced by half the time limits for the investigation and trial of rape cases (excluding offences under Section 9B).

Investigators must complete investigations within 15 days, and courts must conclude trials within 90 days. However, judges may extend these time limits if they consider it necessary.

The new government has also taken steps to prevent prolonged delays in the higher courts following death sentences imposed by trial courts.

Following the verdict in the widely discussed Pallabi child rape and murder case, Attorney General Md Ruhul Quddus Kazal stated during a briefing that, although lower courts may deliver judgments promptly, delays in appellate hearings often result in lengthy delays in implementing those judgments.

He said that he had raised the issue before the Chief Justice in open court on Sunday.

According to him, the Chief Justice subsequently indicated that specific benches would be constituted to hear cases under the Women and Children Repression Prevention Act, including Death References and appeals.

Absconding after securing bail

On 1 June 2012, a 15 year old girl became the victim of rape and murder at Nahar Plaza in Hatirpool, Dhaka. After killing her, the accused, Saiduzzaman Bacchu, was caught red-handed after dismembering the body into 26 pieces.

Five years later, on 5 April 2017, the Dhaka Women and Children Repression Prevention Tribunal-3 sentenced Saiduzzaman to death in the high-profile case.

However, the verdict brought little comfort to the victim’s family. Approximately six months before the judgment, the accused had secured bail and subsequently absconded.

This reporter spoke with the victim’s mother in November 2023. (Attempts were made to contact her again over the past two days, but she could not be reached.) At that time, she expressed her frustration, saying, “The poor do not receive justice.”

Upon reaching adulthood, he discovered that his father had returned from overseas, remarried, and was residing within the country. The young man decided to confront his father, seeking formal recognition.

However, the father refused to acknowledge him as his son. Eventually, the son submitted an application to the Chattogram office of the National Legal Aid Services Organisation, seeking father’s recognition.

The son finally received that recognition from his father on Tuesday. Twenty-seven years after his birth, the father embraced him for the very first time.

DNA testing was conducted on the mother, father, and son by order of the court. The results conclusively verified that the son’s claim was accurate. The hospital authorities forwarded the DNA report to the Legal Aid office.

Yesterday, Tuesday, the father formally recognised the young man as his child there. Furthermore, the father signed a written undertaking granting him inheritance rights to his property, providing Tk 200,000 to build a house, and pledging to introduce his son to neighbours and relatives.

Speaking about this, Subrata Das, the Legal Aid Officer (Senior Assistant Judge) at the Chittagong Legal Aid office, told Prothom Alo, “The father has recognised his child. The two embraced one another. On behalf of Chittagong Legal Aid, we presented them both with T-shirts as a gesture of appreciation for stepping forward to resolve this long-standing dispute.”

Court sources said that an expatriate from the Rangunia Upazila of the district had married a woman from his neighborhood. However, a dispute arose between the couple prior to the birth of their child. The man divorced his wife and went abroad. He later returned and entered into a second marriage.

Meanwhile, the woman’s son grew up at his maternal home. Upon growing up, the boy sought to know his father’s identity. He rushed to the expatriate just to call him ‘Father’ once. However, the matter remained unresolved. Seeing no progress, the son applied to Chattogram Legal Aid in June 2024, seeking recognition from his father.

The father appeared at the office but was unwilling to accept the young man as his own child. Subsequently, when a DNA test was conducted under court orders, it proved that the son’s claim was entirely correct. Upon receiving the DNA report, the father finally accepted his son and drew him to his chest.

Ershadul Islam, the Chittagong District Legal Aid Officer, told Prothom Alo that the scene of the reunion between the father and son created a deeply moving atmosphere inside the Legal Aid office.

Grateful for receiving recognition 27 years after his birth, the son told Prothom Alo, “For all these years, I could not speak about my father’s identity. People would say all sorts of things. Now that my father has accepted me as his child, I will no longer have to endure cruel remarks from anyone in society. This brings immense joy.”

On one hand, the implementation of the new pay scale for public sector employees takes effect on 1 July. On the other hand, the allocation for the Annual Development Programme (ADP) has been expanded by Tk 100,000 crore (1 trillion).

Against this backdrop, the NBR is being set a formidable revenue collection target of Tk 604,000 crore (6.04 trillion) for the forthcoming financial year—an increase of Tk 1 trillion. To achieve this ambitious target, the NBR plans to raise customs duties and taxes across various sectors. As a result, the tax burden on the general public is expected to intensify in certain areas.

To offer relief to individual taxpayers, the tax-free income threshold is being raised. Conversely, holding a Taxpayer Identification Number (TIN) may be made mandatory for opening bank accounts.

To foster business expansion and attract investment, the upcoming budget may introduce various tax concessions for entrepreneurs. However, an advance tax may be levied on retailers. Duties and taxes on electric vehicles are set to decrease, whilst cigarette prices could rise if proposals to elevate the price tiers are approved.

Furthermore, sources within the Ministry of Finance indicate that the budget speech includes a specific section on ‘de-regulation’ aimed at making rules and regulations more business-friendly. Under these provisions, the tenure for commercial licences and renewals may be extended to five years.

Muhammad Abdul Mazid, former Chairman of the NBR, told Prothom Alo that to keep the economy vibrant, the fiscal proposals in the upcoming budget ought to be pro-business.

“During this period of high inflation, relief must be provided to ordinary taxpayers at the lower strata of society. To stimulate investment and commerce, tax concessions must be granted on one hand, whilst the tax compliance process needs to be simplified on the other,” he stated.

According to Muhammad Abdul Mazid, the NBR drafts the budgetary tax proposals independently. When these proposals are formulated, tax rates are adjusted with the sole focus of meeting vast revenue targets. Source taxes are consequently imposed on various minor sectors.

He emphasised that the NBR must pivot away from the discretionary powers currently exercised by its officials.

Tax-free income threshold to rise

For the upcoming 2026–27 financial year, the Finance Minister may announce an increase in the annual tax-free income threshold for individual taxpayers, raising it from 350,000 taka to 375,000 taka.

The announcement will also specify that the threshold will remain at 400,000 taka for the subsequent two years. A comprehensive roadmap for the tax-free income threshold up to the 2030–31 financial year may be outlined in the budget speech.

Alongside ordinary taxpayers, the tax-free threshold will also rise for female taxpayers, individuals aged 65 and above, third-gender taxpayers, physically challenged individuals, gazetted freedom fighters, and gazetted ‘July warriors’ wounded in the July 2024 mass uprising.

Furthermore, the tax-free income threshold will be extended for each child or dependant of parents or legal guardians of persons with disabilities.

The budget may also announce that tax returns can be filed year-round from the next financial year. Filing at the start of the year will yield tax rebates, whereas late submissions may incur a penalty of 5,000 taka or 10 per cent of the tax payable.

TIN mandatory for bank accounts

From the next financial year, possessing a Taxpayer Identification Number (TIN) may become compulsory for opening a bank account. However, exemptions may apply to certain categories, such as students, state welfare recipients, and pensioners.

Currently, a TIN secures a tax deduction waiver on interest earned from bank deposits. There are over 170 million bank accounts in the country. Additionally, the budget speech may declare TINs mandatory for registering motorcycles with an engine capacity exceeding 150cc.

Withholding tax on export incentives may fall

Currently, withholding tax is levied at varying rates on export incentive funds. According to multiple sources involved in drafting the budget, this withholding tax may be halved from 10 per cent to 5 per cent in the next financial year.

In addition, the withholding tax on interest paid on foreign loans secured by private sector entrepreneurs may be reduced from 20 per cent to 10 per cent. Previously, this tax was exempt; however, from the next financial year, withholding tax will apply when servicing foreign loan interest.

Content creators’ income to be tax-exempt

The upcoming budget may declare income generated by social media content creators as tax-exempt. Creating digital content has now become a mainstream profession for many. Furthermore, the Finance Minister, Amir Khasru Mahmud Chowdhury, may announce tax exemptions for freelancers.

Incomes earned from abroad by content creators and freelancers may be recognised as inward remittances, making them eligible for remittance incentives.

Tax exemptions will also be sustained for startups, innovation ventures, and technology-based enterprises.

Tax relief for electric vehicles

The budget is expected to propose an overall reduction in customs duties and taxes on the import of electric vehicles (EVs). Currently, the total tax incidence on EVs stands at 93 per cent.

Under the new proposal, the finance minister may suggest a 64 per cent tax rate for EVs valued up to US$25,000, and an 80 per cent rate for those priced between $25,000 and $50,000.

The government is also taking steps to reduce the advance tax deducted during EV registration and fitness certificate renewals. Additionally, the regulatory duty on the import of brand-new hybrid vehicles with an engine capacity of up to 1800cc may be withdrawn from the next fiscal year.

What’s there for businesses

Taxpayers are currently required to pay withholding tax at rates of 5 per cent, 2 per cent, or 1 per cent on the supply of agricultural and consumer goods. The new budget may propose reducing these rates to a uniform 0.5 per cent. These commodities include paddy, rice, wheat, potatoes, onions, garlic, ginger, salt, sugar, and edible oil.

An initiative has been taken to collect an advance income tax at a rate of 0.2 per cent at the distribution or retail supply stage. Consequently, retail traders will pay a tax of 2 taka per thousand, which will be reconciled with the taxpayer’s final tax liability at the end of the fiscal year.

To promote renewable energy, the government is introducing major tax incentives for the solar power generation and supply sector. Companies involved in setting up solar power plants and distributing energy may receive an income tax exemption on earnings accrued until 30 June 2035.

Furthermore, the tax-free turnover threshold for women entrepreneurs may be raised from 5 million taka to 7 million taka. Ministry of Finance sources indicate the budget will propose a 10-year tax exemption for domestic companies producing edible oil.

Sources also reveal that duty and tax exemptions on raw material imports for the domestic manufacturing of mobile phones, refrigerators, air conditioners, washing machines, ATMs, and CCTV cameras will be extended until 2030.

Similarly, import exemptions for raw materials in the semiconductor industry and eco-friendly battery manufacturing will remain in place until 2031 and 2030 respectively.

Price fluctuations: What may cost more or less

Due to downward adjustments in import duties, supplementary duties, advance taxes, VAT, and regulatory duties at both import and local levels, the prices of certain commodities may fall in the next financial year, whilst others may rise.

Expected price increases

Tobacco Products: The price tiers for cigarettes, bidis, and other tobacco products could rise by up to 15 per cent, driving up retail cigarette prices.

Cashew Nuts: To protect domestic growers, the import duty on imported cashew nuts may be raised from 5 per cent to 25 per cent.

Steel Rods: The finance minister may propose increasing the VAT on steel rods from 150 taka to 350 taka.

Pangasius Fillets: A 20 per cent supplementary duty may be imposed on imported pangasius fish fillets, which is likely to escalate prices in high-end hotels and restaurants.

Expected price decreases

POS Machines: To encourage cashless transactions, the import duty on Point of Sale (POS) machines is set to be halved from 10 per cent to 5 per cent.

Air Conditioners & Refrigerators: The VAT at the manufacturing stage may be slashed from 15 per cent to 7.5 per cent.

Mobile Phones: A proposal to lower the advance tax from 5 per cent to 1 per cent on 22 types of raw materials imported for handset manufacturing is expected to reduce the cost of locally made phones.

Cosmetics: The budget may reduce the assessable import value of lipstick from $40 to $30 per kilogramme. Similarly, the assessable value for imported lotions, face creams, and face washes may drop from $10 to $7 per kilogramme, benefiting consumers.

Mortuary Equipment: The import duty on mortuaries used for preserving deceased bodies may be drastically cut from 25 per cent to 1 per cent.

Revenue mobilisation suboptimal

The NBR’s duty and tax collection trajectory remains far from satisfactory. Chronic revenue deficits over recent years have forced the government to rely on borrowing to finance the budget. The country’s tax-to-GDP ratio continues to hover precariously between 6 per cent and 7 per cent.

Deficits persist in the current fiscal year as well. According to the latest NBR data, a deficit of 69,782 crore (697.82 billion) taka was recorded during the first 10 months (July–April) of the ongoing financial year. Total collection during this period amounted to 326,928 crore (nearly 3.27 trillion) taka, against a revised target of 396,710 crore (nearly 3.97 trillion) taka.

Industry stakeholders argue that streamlining business operations will stimulate investment, catalyse commercial expansion, and ultimately boost tax revenues.

Experts contend that automating tax compliance pathways would encourage taxpayers to fulfill their obligations willingly—a transition that underscores the urgent need for structural revenue sector reforms.