NBR official publications
Download NBR Income Tax Nirdeshika & Paripatra 2026-2027
Download the National Board of Revenue’s official 2026-27 Income Tax Nirdeshika for individual taxpayers and Income Tax Paripatra explaining the year’s income-tax changes.
In short
The National Board of Revenue has published the Income Tax Nirdeshika 2026-2027 and Income Tax Paripatra 2026-2027. The Nirdeshika is the practical return and compliance guide for individual taxpayers; the Paripatra explains the income-tax changes made through the 2026-27 budget programme. This page provides the complete official PDFs, with a clear guide to when each is useful.
Official PDFs
Choose the document that fits the task.
Both files are complete copies of NBR’s published documents. Request the document you need with your name and email; we will send a secure download link.
Return guide
Income Tax Nirdeshika 2026-2027
আয়কর নির্দেশিকা ২০২৬-২০২৭
NBR’s practical guide for individual taxpayers. It covers return filing, taxable income, tax computation, rebates, surcharges, tax paid at source, supporting records, e-Return and forms.
- Length
- 159 pages
- File size
- 7.3 MB
- Publication date
- 2 Sep 2026
Budget-change circular
Income Tax Paripatra 2026-2027
আয়কর পরিপত্র ২০২৬-২০২৭
NBR’s circular explaining income-tax changes introduced through the 2026-27 budget programme, including rates, definitions, assessment, income heads, compliance and withholding-tax provisions.
- Length
- 277 pages
- File size
- 11.8 MB
- Publication date
- 2 Sep 2026
Two official NBR resources, one practical starting point
The Income Tax Nirdeshika is the return-preparation and compliance guide for individual taxpayers. The Income Tax Paripatra explains the income-tax changes associated with the 2026-27 budget programme. Both are official NBR publications and are provided here in their complete published form.
Use the right document for the question
Start with the Nirdeshika when the task is preparing, checking or understanding an individual return. Start with the Paripatra when the task is identifying how the 2026-27 budget programme affects a tax position, rate, definition or compliance obligation. The publications should be read with the Income Tax Act 2023, Finance Act 2026, rules and any applicable notification.
Common questions
What is the difference between the Income Tax Nirdeshika and the Income Tax Paripatra?
The Nirdeshika is a practical guide for individual taxpayers preparing and filing returns. The Paripatra explains income-tax changes associated with the 2026-27 budget programme, so it is the better starting point when the question is what changed in the law or administration.
Who should use the NBR Income Tax Nirdeshika 2026-2027?
Individual taxpayers and those helping them prepare returns should use the Nirdeshika. It addresses return filing, taxable income, tax computation, rebates, tax paid at source, documents, e-Return and the prescribed forms.
Are these documents the law itself?
They are official NBR publications, but they should be read alongside the Income Tax Act 2023, Finance Act 2026, applicable rules and notifications. The legal result can depend on the precise facts and on provisions outside either publication.
Can I download both NBR publications without providing contact details?
Request the selected PDF with your name and email. Tuhin & Partners will send a secure download link that remains active for three days. Providing an email for delivery does not subscribe you to marketing unless you separately opt in.
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