A proposal has been made to require submission of an income tax return certificate for candidates seeking election as Union Parishad (UP) chairman in Bangladesh. According to the proposed amendment to the Income Tax Act 2023, individuals who fail to provide proof of tax return submission will not be eligible to contest the election. The amendment adds the UP chairman election to the list of activities requiring such documentation under Section 264 of the law.

Currently, candidates for municipal, upazila, district council, city corporation, and national parliamentary elections must already submit proof of income tax return filing. If the proposed amendment is passed by parliament, the new requirement for UP chairman candidates will take effect from next year.

The measure aims to expand the scope of tax compliance among public office aspirants and align local-level elections with existing financial accountability standards.