Dhaka, June 29 -- The National Revenue Board (NBR) has once again made the online submission of income tax returns mandatory for individual taxpayers in the new tax year.

According to a special order issued by the NBR on Sunday, certain categories of taxpayers will remain exempt from this mandatory requirement.

These include foreign nationals working in Bangladesh, taxpayers aged 65 or above, physically challenged individuals or those with special needs, Bangladeshi taxpayers residing abroad, and legal representatives of dead taxpayers.

However, individuals within these exempted categories retain the option to file their returns online voluntarily.

The NBR has also maintained a provision allowing manual return submissions under specif...